bluuebunny/crossref_metadata_2025_split huggingface dataset:
Characteristics of services – a new approach uncovers their value
Authors: Moeller Sabine 
Published: August 2010

PurposeFour characteristics have been regularly applied to services: intangibility, heterogeneity, inseparability, perishability (IHIP). More and more exceptions occur which have resulted in substantial criticism. This paper aims to show that each characteristic is valid and useful when related to an individual aspect of services instead of being assigned to services as a single entity.Design/methodology/approachBased on customer integration, a framework (FTU framework) and a resource typology are developed. These approaches are the theoretical foundation of the analysis.FindingsThe FTU framework and a resource typology reveal different aspects of services and allow the assignment of the IHIP characteristics to them. Intangibility is assigned to the service offering, heterogeneity and inseparability to customer resources, and perishability to the facilities of the provider.Research limitations/implicationsThe paper is based on a theoretical analysis. Researchers may want to empirically test the approach.Practical implicationsAssigning the IHIP characteristics more clearly to certain aspects of services reveals their origin and makes them more tractable. For example knowing that heterogeneity of services is due to customers resources makes it more predictable and manageable.Originality/valueAlthough the IHIP characteristics are both widely cited and criticized, existing research has only tried to find and establish new characteristic(s). The approach of this paper is original because it takes a more trenchant look at them in order to develop a framework identifying aspects of services for which they apply.
Testing a branch performance model in a New Zealand bank
Authors: Yavas Ugur , Babakus Emin , Ashill Nicholas J. 
Published: August 2010

PurposeThis study aims to develop and test a comprehensive model that begins with management commitment/concern and progresses through intermediate links of service climate and in‐role frontline employee (FLE) performance to customer satisfaction and eventually to sales performance.Design/methodology/approachBranches of a major retail bank in New Zealand serve as the study setting. Data pertaining to management commitment/concern and service climate were collected using an intranet survey distributed to the branch employees, and customer satisfaction data were gathered via mail questionnaires from the branch customers. Objective measures of in‐role FLE performance and sales performance were provided by the bank from corporate records.FindingsResults showed that management commitment/concern was significantly related to service climate; service climate to in‐role FLE performance; in‐role FLE performance to customer satisfaction; and customer satisfaction to branch sales.Research limitations/implicationsTesting viability of the model in other service sectors would be fruitful.Practical implicationsSince service climate has a direct positive influence on FLEs' in‐role performance, branch management should focus on creating a positive service climate by taking the necessary actions to improve training, rewards and technological support.Originality/valueThe study uses an objective in‐role performance measure in measuring branch employees' performance.
Towards a paradigmatic foundation for accounting practice
Authors: Nørreklit Hanne , Nørreklit Lennart , Mitchell Falconer 
Published: August 2010

PurposeThe purpose of this paper is to propose a framework (pragmatic constructivism) for a new paradigm for accounting practice. The paradigmatic base of practice is an important element in explaining, understanding, justifying and defending practice.Design/methodology/approachThe paper is designed to argue the case for the use of pragmatic constructivism as a basis for the development of a paradigmatic foundation of accounting practice. To achieve this, pragmatic constructivism is explained and its application to accounting is illustrated and contrasted with the traditional paradigm of realism.FindingsThe analysis shows how the use of a less reductionist paradigm than realism can assist accountants both in the creation of a rationale and a defence for practice.Research limitations/implicationsThe analysis is exploratory in the sense that a new paradigmatic framework is outlined and used to illustrate its potential to develop a paradigm for practice. The creation of a full practice paradigm for accounting is beyond the scope of one paper. Hence this analysis should be viewed as only a first step towards developing a paradigm of accounting practice.Originality/valueThe proposal of pragmatic constructivism for this purpose is novel to the accounting literature. The value of its application lies in its potential to explain and defend accounting practice.
Neoliberalism, deregulation and Sarbanes‐Oxley
Authors: Merino Barbara D. , Mayper Alan G. , Tolleson Thomas D. 
Published: August 2010

PurposeThe paper aims to use a neoliberal ideology to frame an analysis of how the power of ideas can be used to maintain a failed corporate governance model based on stockholder primacy.Design/methodology/approachThe paper employs the concept of corporate hegemony to provide an understanding of the conditioning environment in the USA in the 1990s. It examines the tactics that neoliberals used to gain consensus for their ideology and to skillfully deflect criticism in the face of significant policy failures that have had a global impact.FindingsThe paper highlights the power of ideology to create a desired outcome. It finds that Sarbanes‐Oxley represented a neoliberal victory in that it legitimated shareholder primacy and continued use of a failed corporate governance model.Practical implicationsSarbanes‐Oxley did not address the systemic problems associated with deregulation; it will not resolve the basic problem of how to prevent corporate malfeasance in an economic environment that rewards arbitrage capitalism, high risk and a focus on short‐term profits.Originality/valueIf shareholder primacy weakens accountability, as the paper suggests, then accounting researchers need to develop models that focus on deregulation rather than on regulatory capture and the use of state power to promote private interests. Accounting academics need to assume the role of public intellectuals and to reject Milton Friedman's focus on negative freedom as the sole objective of economic activity and examine economic well being in terms of positive freedom.
Numerical study of blood flow through different double bell‐shaped stenosed coronary artery during the progression of the disease, atherosclerosis
Authors: Mandal D.K. , Manna N.K. , Chakrabarti S. 
Published: August 2010

PurposeThis paper aims to perform numerical simulations through different shaped double stenoses in a vascular tube for a better understanding of arterial blood flow patterns, and their possible role during the progression of atherosclerosis. The dynamics of flow features have been studied by wall pressure, streamline contour and wall shear stress distributions for all models.Design/methodology/approachA finite volume method has been employed to solve the governing equations for the two‐dimensional, steady, laminar flow of an incompressible and Newtonian fluid.FindingsThe paper finds that impact of pressure drop, reattachment length and peak wall shear stress at each restriction primarily depends upon percentage of restriction, if restriction spacing is sufficient. The quantum of impact of pressure drop, reattachment length and peak wall shear stress is much effected for smaller restriction spacing. If recirculating bubble of first restriction merges with the recirculating bubble formed behind the second restriction in this smaller restriction spacing. The similar effect of smaller restriction spacing is observed, if Reynolds number increases also.Originality/valueThe effect of different shaped stenoses, restriction spacing and Reynolds number on the flow characteristics has been investigated and the role of all the flow characteristics on the progression of the disease, atherosclerosis, is discussed.
Canada's global and business competitiveness: competition policy reform in a changing world
Authors: Kiggundu Moses N. , Uruthirapathy Aareni 
Published: August 2010

PurposeExploration of the policy reforms necessary to strengthen Canada's competitiveness among world trading economies. The paper aims to compare Canada's competitiveness with two economic partners, the USA and the UK, and two emerging economies, China and India.Design/methodology/approachData from the annual Global Competitiveness Reports (GCRs) were used to compare Canada with the other countries.FindingsCanada requires a national strategy to create a generation of Canadian innovators, entrepreneurs and executives with a global mindset.Research limitations/implicationsAlthough Canada has many global trading partners, the paper compares Canadian competitiveness with only two economic partners and two emerging economics. Also, only data from the GCRs are used. Other measures of competitiveness need to be taken into consideration to better understand Canada's global and business competitiveness.Originality/valueThis paper provides new insights into Canada's lack of global competitiveness. The main reasons for this lack of competitiveness are analysed and recommendations are provided for Canadian policy makers to enhance competitiveness.
A framework of total value orientation for strategic outsourcing decisions
Authors: Bhagat Parimal , Byramjee Framarz , Taiani Vincent 
Published: August 2010

PurposeThis paper aims to provide a comprehensive framework of strategic value encompassing several critical dimensions of value creation/delivery process amidst transactions between organizations, which outsource their work to local/global service‐providing firms.Design/methodology/approachThe paper consolidates pertinent extant literature encompassing these value dimensions, into a cohesive framework of “total value orientation” (TVO) for strategic outsourcing decisions, juxtaposed with their respective antecedents/outcomes.FindingsThis research paper models the strategic outsourcing process as blending the three perspectives of shared value, respectively, outsourcing service‐provider value, client firm value, and relationship value, which converge toward manifesting into a common synergy labeled as “TVO” of the business system; thereby explaining how outsourcing has transitioned from a mere economically convenient and transaction cost optimizing‐business decision to a more strategically driven initiative based on shared governance and decision‐making.Practical implicationsThis integrated framework of comprehensiveness value assessment helps transacting firms in determining the efficacy of an outsourcing decision. The TVO perspective can be usefully extended beyond pure dyadic transaction relationships to a network of relationships between the client firm and its business partners. Such evaluation/measurement of value of the entire business system is critical for firms and organizations to develop greater competitiveness in today's world of global collaborations.Originality/valueThis articulated framework captures several value dimensions into a consolidated structure that reflects the effectiveness of the relationship network between transacting entities within the business system.
Empirical investigation on the magnitude of job offshoring from an organizational contingency perspective
Authors: Jian Wang Yong , Cruthirds Kevin W. , Baeza Miguel A. 
Published: August 2010

PurposeThe purpose of this paper is to investigate the relationships between the magnitude of job offshoring and organizational contingencies, including total number of employees, multinationality, business diversification, and relevancy of business activities.Design/methodology/approachPrevious studies on job offshoring were restricted in descriptive and prescriptive understanding of the phenomena. Utilizing secondary data, this paper provides empirical findings on the magnitude of job offshoring from an organizational contingency perspective.FindingsThe results indicate that larger and multinational firms tend to offshore a larger number of jobs, and less diversified firms tend to offshore a higher ratio of jobs. Also, firms that offshore their core business activities are more likely to move a higher ratio of jobs to offshore destinations.Research limitations/implicationsThis paper reveals some of the key organizational factors that account for the magnitude of job offshoring within American firms.Practical implicationsThe findings offer insights in what the government, the society, the workforce need to prepare for future changes and the globalization of business.Originality/valueThe paper offers empirical explanations of the magnitude of job offshoring. Various governmental, private, and international institutions may rely on the findings in making political, commercial, and social policies and decisions.
Ethical brand management: customer relationships and ethical duties
Authors: Story John , Hess Jeff 
Published: August 2010

PurposeThis paper seeks to explore the ethical implications of creating committed customer relationships.Design/methodology/approachThe paper uses an empirical study to test a series of hypotheses concerning the impact of customers' commitment to a brand on their behaviors toward that brand. It then contrasts these behavioral changes with the assumptions of ethical frameworks.FindingsCustomers' behaviors toward a brand change as they become committed to the brand. They shop less, consider fewer brands, and are willing to pay more. These changes violate assumptions of less stringent ethical frameworks. The result is that, as customer commitment increases, the ethical burden on the brand also increases.Research limitations/implicationsThis research is limited by the scope of the sample, automobile finance. Future research should explore customer commitment in other product and service categories to determine the extent to which commitment varies.Practical implicationsThe implications of these results are that, when a brand does a great job of satisfying customers and building trust, commitment develops, which increases the ethical burden on the brand. The very brand actions that develop commitment high quality, good service, caring about the customer, must actually increase in importance once strong customer relationships are built.Originality/valueThe findings in the paper are unique, in that they evaluate a marketing model in terms of ethical impact, rather than simply in terms of increased sales or market share. These findings should be valuable to any brand manager who is focusing on building or managing customer‐brand relationships.
Drivers of brand trust in internet retailing
Authors: Ruparelia Nimisha , White Lesley , Hughes Kate 
Published: August 2010

PurposeThis study aims to investigate the attributes that create brand trust in internet retailing extending the work by Ha, and expanding the purchase categories.Design/methodology/approachUsing a two‐phase qualitative and quantitative methodology, 15 in‐depth interviews were conducted followed by written surveys from 199 respondents. Linear regressions were undertaken to test the hypotheses. Further to the empirical research, a new model is proposed.FindingsRegression analysis using Ha's six scales of security, privacy, brand name, word of mouth, information, and (past) experience yielded anR2of only 0.105 for the dependent variable of web brand trust. Similar results were obtained when adding in extra scales (i.e. website design and navigation, returns policy and country of origin), and when completing regression analysis using only the attributes that had a statistically significant correlation with brand trust. The results for all three types of regressions increased toR2≤ 0.165 when the attributes length of time using the internet, length of time purchasing from the internet and frequency of internet purchase on the internet were included.Research limitations/implicationsA limitation of the study was that the sample included only part‐time graduate students from one Australian university. Therefore future research should include respondents from a wider range of ages, income and educational levels.Originality/valueThe study extends the work of Ha to additional cultural and internet retailing contexts. It also introduces a wider range of factors affecting brand trust.
Searching for boundary conditions for successful brand extensions
Authors: Jung Kwon , Tey Leslie 
Published: August 2010

PurposePast research on brand extensions has been searching for conditions for successful brand extensions. Two contradictory response patterns between fit levels and extension evaluation have been observed in past studies. This study attempts to synthesize these seemingly contradicting past findings by considering a situational factor (i.e. situational involvement) and a consumer personality factor (i.e. consumer innovativeness) as moderating factors for the effect of extension similarity on evaluation of brand extensions.Design/methodology/approachAn experimental design with three factors (i.e. extension similarity, consumer innovativeness, and situational involvement) is used to test the hypotheses.FindingsIt was found that, under the high involvement condition, innovative subjects show a pattern suggested by the inverted U‐shaped hypothesis in their extension evaluations. Subjects in other conditions, on the other hand, show a pattern suggested by the fit hypothesis.Practical implicationsThe findings of the study provide useful implications to marketers who are considering brand extensions. Marketers may need different strategies depending on the degree of extension similarity and the characteristics of their target customers.Originality/valueBy identifying boundary conditions for successful brand extension, the findings of the study contribute to increase understanding in the brand extension literature.
The importance of meeting price expectations: linking price to service quality
Authors: Toncar Mark F. , Alon Ilan , Misati Everlyne 
Published: August 2010

PurposeThe purpose of this research paper is to investigate the role of price and price expectations in service quality evaluations based on a study of the US hotel sector.Design/methodology/approachThe paper is based on an experimental study to test service quality and price congruency through randomly assigned treatments to a quota sample of 120 students.FindingsThe research shows that the degree to which subjects' price expectations are met influences their evaluations of service quality. This is especially true in the case of a price loss; when the actual price exceeds the expected price. However, when there is a price gain, subjects' evaluations of service quality were not affected.Research limitations/implicationsThe experiment sacrificed external validity for internal control; an artificial stimulus was used in a carefully controlled experimental setting to control the subjects' exposure to price and service manipulations. A small sample size of student subjects was used; only 20 subjects in each treatment group. The results obtained were based on subjects' evaluation of a written script, and not an actual service encounter. By virtue of using an experimental design, the experiment did not consider a broad range of potential factors.Originality/valueThe paper uses an experiment to test the effects of price gains and price losses on consumers' perceptions of the quality of a service encounter.
The ultimate in new product design: molding the product concept to user learning needs
Authors: Swan Hobart , Pitta Dennis 
Published: August 2010

PurposeThe purpose of this paper is to describe the development of a tool to aid new product development.Design/methodology/approachThe case describes how an organization solved the problem of managing the new product development process in a way that integrates the perceptions and values of the variety of professionals on the typical cross‐functional team.FindingsCross‐functional product teams are designed to include the input of different team members with different areas of expertise and thinking styles. Some work effectively, using lists to organize their thinking. Others are more effective using graphic tools that present a picture that allows them to make connections among a group of concepts and tasks. The company featured in the case, developed a tool that maximizes the effectiveness of both styles.Research limitations/implicationsAs in all case studies, the specific conditions found in one organization may not be found more generally in others. However, the solution portrayed in the case has widespread application.Practical implicationsThe case depicts the processes that underlie new product development and a tool that can be used to manage the process. Other companies may find that attending to each type of user learning style can improve the effectiveness of their development efforts.Originality/valueThe case describes how a software product that collects and integrates the insights of decision makers and experts who possess different perceptual styles can enhance the productivity and effectiveness of a product team.
Investment opportunities, corporate finance, and dividend payout policy
Authors: Abor Joshua , Bokpin Godfred A. 
Published: August 2010

PurposeThe purpose of this paper is to investigate the effects of investment opportunities and corporate finance on dividend payout policy.Design/methodology/approachThis issue is tested with a sample of 34 emerging market countries covering a 17‐year period, 1990‐2006. Fixed effects panel model is employed in our estimation.FindingsA significantly negative relationship between investment opportunity set and dividend payout policy is found. There are, however, insignificant effects of the various measures of corporate finance namely, financial leverage, external financing, and debt maturity on dividend payout policy. Profitability and stock market capitalization are also identified as important in influencing dividend payout policy. Profitable firms are more likely to support high dividend payments to shareholders. However, firms in relatively well‐developed markets tend to exhibit low dividend payout policy.Originality/valueThe main value of the paper is in respect of the fact that it uses a large dataset from emerging market countries. The results generally support existing literature on investment opportunity set and dividend payout policy.