bluuebunny/crossref_metadata_2025_split huggingface dataset:
The impact of online SERVQUAL dimensions on certified accountant satisfaction
Authors: Carlos Pinho José , Macedo Isabel Maria , Monteiro Albertina Paula 
Published: October 2007

PurposeThe purpose of this paper is to test the adequacy of SERVQUAL within the context of public online services, more specifically those provided by the Department of Taxation through its web‐based electronic declaration system.Design/methodology/approachFollowing a quantitative methodological approach, a survey was applied to a sample of 351 certified accountants to empirically test the conceptual model. A first order confirmatory factor analysis was used to test the validity of different SERVQUAL online dimensions while multiple regression analysis was used to test the proposed hypotheses.FindingsOverall, the study finds that Certified Accountants revealed a low perceived quality with regard to empathy and responsiveness. Instead, tangibility, reliability and security were the SERVQUAL dimensions which were favourably evaluated by Certified Accountants. The study also revealed that empathy, tangibility and convenience were those dimensions that better contributed towards satisfaction.Practical implicationsThis study offers the opportunity to rethink how the Portuguese Department of taxation website provides online services and how it conforms to rigorous quality standards in order to assist users in complying with fiscal obligations.Originality/valueThis study provides an empirical test regarding the adequacy of the SERVQUAL instrument for assessing service quality of online taxation services as perceived by Certified Accountants. It also validates this instrument in the specific context of taxation services of the Portuguese public sector.
Beef traceability: are Greek consumers willing to pay?
Authors: Kehagia Olga , Linardakis Michalis , Chryssochoidis George 
Published: October 2007

PurposeThis paper seeks to explore two issues, namely: whether Greek consumers are interested in information provided to them for beef meat through systems of traceability, and whether they are willing to pay in order to acquire specific information for beef meat.Design/methodology/approachThe approach is taken is discrete choice modeling with a multinomial logit approach treating 11 different types of information.FindingsConsumers are generally willing to pay higher for traceable beef, but not all variables have equal and/or positive importance for consumers. For instance, brand is an important distinguishing factor only for higher educated respondents, but information on animal health provides negative utility for all respondents.Practical implicationsMarketing strategy issues are raised, as the importance and utility consumers attach to traceability systems'‐based information varies.Originality/valueThis paper provides further evidence on what information traceability systems should contain.
Capturing knowledge management in the supply chain
Authors: Fletcher Louise , Polychronakis Yiannis E. 
Published: October 2007

PurposeThe purpose of this paper is to propose a framework to capture and potentially disseminate knowledge in the supply chain. It is theoretically developed primarily from previous published work and empirically improved by further fieldwork within a sample of SMEs.Design/methodology/approachThe methodological approach is inductive in nature with no predetermined hypothesis. The literature review addresses a number of influential scholars in the area and focuses in particular to the work of specific authors. The relevant field work is based essentially on the administration by interview of a questionnaire with a series of open and closed questions.FindingsConflict exists over how knowledge should be captured, managed and disseminated by small to medium enterprises (SMEs) within any given supply chain. The literature review indicates the gap in knowledge management that exists generally in the industry and specifically within the SME sector in novel contexts of application. The field work further reinforced the literature findings within a sample of 40 SMEs from a number of industries.Research limitations/implicationsThe newly proposed model will have to be further tested to ensure validity and applicability in industry. The first author only is currently in the process of undertaking that testing.Originality/valueThe work looks specifically at developing a knowledge management framework to complement previous research reported in the literature. The framework will enable partners in the supply chain to harness and potentially disseminate skills and knowledge.
Job satisfaction of managers in Cyprus
Authors: Droussiotis Annabel , Austin Jill 
Published: October 2007

PurposeThe purpose of this paper is to identify job satisfaction issues for managers from large organizations in Cyprus. It aims at identifying Cypriot managers' areas and levels of job satisfaction and developing recommendations for ways Cypriot managers can improve job satisfaction.Design/methodology/approachPrimary data are collected from a questionnaire using closed ended questions. Data analysis methods used include frequency distributions, factor analysis and regression analysis.FindingsResults indicate that there are three areas that influence the job satisfaction levels for managers in Cyprus: self‐fulfillment, independence, and job environment. It appears that managers in the private sector experience higher levels of job satisfaction in issues regarding their self‐fulfillment. In addition, managers supervising large numbers of employees have higher job satisfaction levels for elements in their job environment than managers with smaller numbers of subordinates.Research limitations/implicationsThis study is limited to Cypriot managers in large organizations in Cyprus.Originality/valueThis is believed to be the first study to look at job satisfaction levels in Cyprus. These results provide some information that may be useful to employers in Cyprus as they work to ensure their managers experience high levels of satisfaction with their jobs.
Fostering corporate entrepreneurship through internal marketing
Authors: Zampetakis Leonidas A. , Moustakis Vassilis 
Published: October 2007

PurposeThe purpose of this article is to look at how internal marketing can be coupled with corporate entrepreneurship. The paper then suggests explicit practices that enhance potential for innovation at the organizational level.Design/methodology/approachThe article presents the results of a survey based on a random sample of 223 public servants working at regional Greek governmental organizations (prefectures). It makes use of full profile conjoint analysis and cluster analysis using an appropriate survey instrument. Drawing from earlier research, different attributes that foster corporate entrepreneurship and their corresponding levels were used to form specific scenarios. The applied methodology captures and formalizes scenario preference by the public servants who participated in the survey.FindingsThe results indicated four distinct clusters of respondents, whose classification formed a pattern, which is consistent with Rogers' model of diffusion of technological innovations.Research limitations/implicationsResearch relied on a sample of public servants from the Greek public sector and data is cross‐sectional in nature. Future research should be multinational and longitudinal to test the results and assumptions reported herein.Originality/valueThe findings of this paper are original and unique and provide a well‐documented framework in addressing corporate entrepreneurship in the public sector. Furthermore, the results of the study are useful to policy makers interested in formulating a strategy that fosters corporate entrepreneurship in the public sector setting.
The economic value of patent protection and rivalry in the Spanish electrical sector
Authors: Sellers‐Rubio Ricardo , Nicolau‐Gonzálbez Juan L. , Mas‐Ruiz Francisco 
Published: October 2007

PurposeThe purpose of this paper is to estimate the economic value of patent protection and the resulting rivalry.Design/methodology/approachAn event‐study is applied which uses the daily returns of shares on the stock market as an output; and a model is estimated which bases its output on Tobin's q with annual observations.FindingsThe results are determined by the methodology used and the measurement of the output dimensions of company performance. Both methodologies conclude that the patent application date is the determiner of the value of an innovation. The event study methodology reflects the positive value of patent protection.Research limitations/implicationsThe generalisation of the conclusions of the study to other economic sectors should be made with caution, given the fact that only the electrical sector was analysed.Originality/valueThe literature available on this subject suggests that empirical evidence can be affected by operational problems related to the measurement of inventive input and output. As a new contribution to the field, the paper discovers the date of input (application or grant of the patent or both) on which the company manifests innovation.
Is the screening of product ideas supported by the NPD process design?
Authors: Risom Jespersen Kristina 
Published: October 2007

PurposeThe purpose of this paper is to investigate whether the screening of product ideas is supported by the NPD (new product development) process design throughout the NPD phases.Design/methodology/approachData were collected with an internet survey questionnaire from 43 large companies producing high and low‐technology consumer products.FindingsResults reveal that the screening of product ideas is detached from the NPD process design, but significantly influenced by the market conditions facing companies.Research limitations/implicationsTo understand NPD in companies, NPD literature will benefit from knowledge of the process of implementing “best practices” of NPD. Companies follow guidelines, but how is the NPD process followed through? This paper supports the need for improved insight into the complexity of screening decisions as well as knowledge of the screening determinants.Practical implicationsThe implementation of cross‐functional teams and interacting phases demands more attention by management in order to reduce costs of NPD relative to the ROI of new products.Originality/valueBy showing that the screening is detached from the NPD process design, the paper gives valuable insight into the need for theory to investigate the complexity of implementing “best practices” of NPD.
Searching for factors influencing technological asset value
Authors: Chiesa Vittorio , Frattini Federico , Gilardoni Elena , Manzini Raffaella , Pizzurno Emanuele 
Published: October 2007

PurposeThe purpose of this paper is twofold: firstly, to identify the factors that are capable of influencing the value of a technological asset that is exchanged in the context of a business transaction and, secondly, to identify the direction of the relationship between each factor and the technological asset value.Design/methodology/approachFirst of all, an in‐depth analysis of the available literature about the assessment of technological asset value was conducted. Then a panel study was organised, involving several intellectual property managers and consultants and senior practitioners working in the field of IP assessment. Finally, an illustrative case study was conducted.FindingsThe paper proposes a framework that encompasses the following classes of factors: asset related; firm related; context related; risk related; and transaction related. It is shown that these factors are capable of influencing the value of a technological asset that is exchanged in the context of a business transaction and the direction of their impact is indicated.Practical implicationsThe paper is believed to be a useful instrument capable of supporting managers and appraisers who, in the context of a specific business transaction involving the exchange of a technological asset between the counterparts, are called to assess its value.Originality/valueThe value of a technological asset is typically estimated through monetary techniques (cost, income and market methods) that often turn out to be disappointing in practice. This is mainly due to their quantitative nature, that impedes them to appropriately take into account qualitative variables capable of affecting the value of the asset. This paper is the first attempt, to the best knowledge of the authors, that draws together these variables in a comprehensive form and suggests the direction of their impact on the asset value.
User involvement in radical innovation: are consumers conservative?
Authors: Heiskanen Eva , Hyvönen Kaarina , Niva Mari , Pantzar Mika , Timonen Päivi , Varjonen Johanna 
Published: October 2007

PurposeConsumers are sometimes unexpectedly resistant toward radically innovative product concepts, and it is often argued that this is due to their difficulties in understanding the novel products. Thus, marketing research has focused on new ways to make consumers familiar with new product concepts. The purpose of this study is to present the argument that educating consumers may not solve all problems, and may sometimes even address the wrong question.Design/methodology/approachThe authors' previous research on consumer responses to new product concepts for the purchasing and consumption of food is drawn upon to explore the reasons for consumers' acceptance of and resistance to radical product innovations.FindingsIgnorance about radical product concepts is not the sole reason for consumers' resistance to novelties. In many cases, consumers understand the product concepts fairly well. Their lack of enthusiasm stems from other reasons, including the innovation's instrumentalism, its impact on consumers' autonomy, as well as its organizational complexity and systemic effects.Practical implicationsThe findings suggest that companies introducing new product innovations may need to take consumers' resistance more seriously. They might need to reconsider the acceptability of new product innovations, and integrate these considerations at earlier stages of the innovation cycle. A more open‐ended approach to concept testing is suggested, encouraging users to evaluate concepts more critically. Concept testing should not be used as a pass/fail screen, but as an opportunity to learn more about potential impacts of the innovation on everyday life and society.Originality/valueThe paper reconsiders resistance to innovations, and demonstrates the value of consumer research for product development.
How to sell technology services to innovators: evidence from nanotech Italian companies
Authors: Chiesa Vittorio , De Massis Alfredo , Frattini Federico , Manzini Raffaella 
Published: October 2007

PurposeThe purpose of this paper is to study nanotech technical and scientific seminars (TSS) companies from a managerial perspective. Specifically, it means to: firstly, understand how TSS firms manage the sale of their services; and secondly, to identify the implications that different approaches in the TSS sale management have on the client firm's innovation process.Design/methodology/approachFirst, a literature analysis identifies the critical variables of a service sale management model for nanotech TSS firms. Then, an empirical investigation involving ten nanotech Italian companies was conducted. The empirical results were analytically generalised and integrated with suggestions from the literature to provide general insights into the research topic.FindingsThe paper shows that nanotech TSS companies adopt two alternative models for managing their service sale: a customised approach and a standardised one. They differ in terms of: management of the commercial relationship; phases of interaction with the client firm; and degree of standardisation of the provided service.Research limitations/implicationsBecause of the applied research methodology, the findings can be generalised to TSS companies offering services in the field of nanotechnology, although implications for similar technology‐intensive sectors are discussed.Practical implicationsThe two TSS sale management models have different implications on the client's innovation process, in terms of: firstly, structure of the process itself and, secondly, applied managerial and organisational practices. These effects should be considered by the innovator that wants to fully exploit the potentiality of the acquired service.Originality/valueSo far, TSS have been analysed in the literature from the client firm's point of view. The paper widens this perspective, since it considers the two opposite viewpoints in the TSS sale: the service supplier's and the service buyer's.
Evaluating an Australian public policy organization's innovation capacity
Authors: O'Connor Allan , Roos Göran , Vickers‐Willis Tony 
Published: October 2007

PurposeThe purpose of this paper is to provide explicit thinking about the organizational elements that support or hinder innovation in the government sector as it increasingly faces demand for innovative solutions to policy areas. The paper aims to present the development and findings of an evaluative case method conducted for an Australian state government department's organizational innovation program.Design/methodology/approachThe evaluative case study was developed and conducted in two phases. First, an intellectual capital conceptual framework was applied to four independently sourced and discreet case organizations to represent multiple exemplars of innovation capacity building. These exemplars were suspended from their context in order to identify essential elements of the innovation capacity development process which in turn were then applied in phase two to the Department of Treasury and Finance (DTF), a Victorian (Australia) public policy organization.FindingsThe case raises critical distinctions between “innovation capability” and “innovation capacity”. The discussion offers insight into the process of developing innovation capacity for government policy organizations.Research limitations/implicationsThe evaluation method incorporated a novel technique and trialed a phase development instrument for testing the embeddedness of organizational innovation. Both the technique and the instrument would benefit from further refinement, testing and development.Originality/valueThis paper develops work previously presented in O'Connor and Roos that considered the conceptual framework for using intellectual capital as an evaluation framework for organizational innovative capacity. It extends this work by piloting its application in a specific context and offers new insight into the organizational design issues of government organizations facing the challenge of producing innovative policy solutions.
The mortgage lending value: prospects for development within Europe
Authors: Bienert Sven , Brunauer Wolfgang 
Published: October 2007

PurposeThe purpose of this paper is to critically review the German mortgage lending value (MLV) and to adapt it in order to find a new concept that could serve as the basis for an internationally accepted standard for valuations for lending purposes.Design/methodology/approachThe research is based on a critical review of existing practices and literature and applies developments in the area of risk management tools, modern valuation techniques as well as the results of the consultation for Basel II in order to find an improved method.FindingsIt was found that a value‐at‐risk approach and the implementation of simulation helps to understand the concept of MLV. The results also indicate that the German system of calculating the MLV has to be improved.Practical implicationsBanks are in need of tools, reliable instruments and a strong theoretical basis when evaluating their collateral. The valuation of real estate for long‐term loans has always been a problem. This paper indicates a strong basis for the implementation of tools in every day business.Originality/valueValue‐at‐risk concepts and the concepts of maximum/maximum potential loss within a (future) time period have until today not been integrated in the valuation of real estate serving as collateral.
Gearing and the Australian real estate investment market
Authors: De Francesco Anthony J. 
Published: October 2007

PurposeThe aim of the paper is threefold: to provide an overview of gearing in the Australian real estate investment market; formally examine the relationship between property returns, risk and gearing; and provide some guidance in evaluating “optimal” gearing levels for real estate investment.Design/methodology/approachA mathematical modelling framework is presented for evaluating the relationship between investment returns, risk and gearing levels.FindingsThe study highlights that risk rises with rising gearing levels and that risk‐adjusted returns fall with rising gearing. Furthermore, it is shown that the gearing‐risk relationship is influenced not only by the cost of debt structure but also the interdependency between ungeared returns and interest rates.Research limitations/implicationsThe study suggests that current gearing levels from Australian listed property trusts and unlisted wholesale property funds are relatively conservative. This implies that current gearing could be increased, in particular for wholesale funds, without taking on substantially more risk whilst enhancing returns.Practical implicationsThe paper is of value to industry and academia as it offers an extended framework for evaluating the relationship between risk and gearing. In particular, the framework provides insight for gauging gearing levels when constructing real estate investment strategies.Originality/valueImportantly, the paper shows that the interdependency between ungeared returns and interest rates significantly impacts the relationship between risk and gearing.
Optimal holding period for a real estate portfolio
Authors: Baroni Michel , Barthélémy Fabrice , Mokrane Mahdi 
Published: October 2007

PurposeThe purpose of this paper is to offer a framework for computing optimal investment holding periods for real estate portfolios.Design/methodology/approachThe analysis is set within a standard DCF modelling framework and it is shown that it is not adapted to offer sufficient insight into the mechanics leading to optimal holding periods. A richer framework is offered that enables the portfolios terminal value to behave according to a simple diffusion process.FindingsThe findings show that optimal holding periods for real estate investment portfolios exist within very precise conditions. The key parameters are the investor's weighted average cost of capital (WACC), the cash flow growth rate during the investment period, and the investment's net initial yield. The key finding is (loosely speaking) that, if the investor's cost of capital is outpaced by (the sum of) the portfolio's net initial yield and the cash flow growth rate, then an optimal holding period exists and can be precisely computed. Numerical examples are provided to illustrate these findings.Originality/valueStandard financial theory does not specify a consistent methodology for choosing the optimal investment horizon in investment analysis and in particular in discounted cash flow (DCF) modelling. This problem may be particularly acute in real estate investment analysis and valuation, as investment horizons are often arbitrarily chosen. The paper proves that investment horizon may strongly influence net present value.