bluuebunny/crossref_metadata_2025_split huggingface dataset:
An assessment of customer service in business‐to‐business relationships
Authors: Zolkiewski Judy , Lewis Barbara , Yuan Fang , Yuan Jing 
Published: August 2007

PurposeThe purpose of this paper is to develop a deeper understanding of customer service/service quality in business‐to‐business contexts.Design/methodology/approachAn in‐depth case study was used to discover the perceptions of both key individuals in the supplying company and key customers.FindingsThe paper shows that that customer service/service quality in a business‐to‐business context is a complex and multifaceted issue, the different parties in a relationship have differing perceptions of what constitutes service quality and that actors from the wider network can have an impact on perceptions of service quality.Research limitations/implicationsThis work is tentative in nature so it is not possible to generalise the findings to a wider context. However, it suggests that this area needs much more detailed and in‐depth investigation.Practical implicationsManagers need to be aware of the complexity of customers' service quality perceptions in a business‐to‐business context. They must consider dynamics, actions of other actors and how best to demonstrate their expertise and experience.Originality/valueThe findings of this research, although only exploratory, are significant because they are one of the few pieces of research into business‐to‐business service quality in which perceptions of quality from both sides of the dyad are collected and analysed.
The shift in sales organizations in business‐to‐business services markets
Authors: Sharma Arun 
Published: August 2007

PurposeThe purpose of the paper is to examine shifts in sales organizations utilized to sell services to business‐to‐business customers. The paper also examines the changes expected in personal selling and sales management.Design/methodology/approachExtant academic literature and emerging practices are examined to determine trends.FindingsThe paper suggests that the traditional service‐focused sales organization is evolving in two distinct directions. First, enhanced sales automation is resulting in a reduction in salespeople's contact with customers. Second, an enhancement in the level of customer contact is leading to a growth of customer‐focused sales organizations and an increase in global account management teams.Research limitations/implicationsAdditional research is needed in this area.Practical implicationsChanges are required in the manner in which personal selling and sales management is practiced in organizations. Firms need to make these changes or their sales forces will be less efficient and less effective.Originality/valueThis important area is very infrequently examined in literature. This is the first attempt to examine this area.
The role of trust in financial services business relationships
Authors: Tyler Katherine , Stanley Edmund 
Published: August 2007

PurposeThe purpose of this article is to investigate trust in financial services business markets.Design/methodology/approachThe article provides qualitative research, based on 147 in‐depth interviews with corporate bankers and their clients.FindingsThe article finds that perceptions of trust and the operationalisation of trust were asymmetrical across the dyads and segments. Small companies were more trusting than large corporates. Bankers used calculative and operational trust and were cynical about their counterparts' trustworthiness. Bankers were quick to eliminate clients from their portfolio who did not, in their view, provide full disclosure of pertinent facts.Research limitations/implicationsThere may be different findings for other cultural contexts and financial service industries. The article encourages research in other contexts and industries and provides a platform to encourage this.Practical implicationsThe article provides guidelines for bankers and their clients to understand the importance of trust in their relationships, and to understand how it is operationalised differently by the counterparts.Originality/valueThere are few studies of trust in either services business markets, or financial services business markets. Therefore, this article makes a valuable contribution. It also provides a critical review and integrates the literature on trust as applied to financial services business markets.
A re‐examination of the relationship between value, satisfaction and intention in business services
Authors: Whittaker Graham , Ledden Lesley , Kalafatis Stavros P. 
Published: August 2007

PurposeThe objectives of this paper are twofold: to add to the debate regarding conceptualisation and operationalisation of value within a professional service domain, and to contribute to the relatively sparse literature dealing with the functional relationship between determinants and outcomes of value with specific emphasis on the value to satisfaction and intention to re‐purchase relationship in professional services.Design/methodology/approachA theoretically grounded model has been developed that comprises three antecedents of value (conceptualised as a higher order construct of six dimensions) and satisfaction both of which impact on intention. The model has been tested, using partial least squares, on 78 responses obtained through an email survey carried out amongst executives of the top 300 UK‐based companies listed in the Times 1,000.FindingsThe results indicate that although perceived value is a multi‐dimensional construct treating value as a unified construct may lead to confounding effects. Although further research is needed it is suggested that different dimensions of value act at different levels of the value hierarchy and differentially reflect process and outcome value creation forces in professional services.Originality/valueThis paper adds to the debate surrounding conceptualisations of the value construct by offering empirical support as to its formative nature. Furthermore, this is the first attempt to examine differences in the nomological relationships of value when it is treated as a single higher order construct and when the higher order structure of value is relaxed allowing its dimensions to directly interact with antecedents and consequences.
Segment differences in the asymmetric effects of service quality on business customer relationships
Authors: Stan Simona , Evans Kenneth R. , Wood Charles M. , Stinson Jeffrey L. 
Published: August 2007

PurposeThe purpose of this article is to explore the possible negative asymmetric effects in the impact of service quality on the satisfaction and retention of different customer segments in a professional business services context. Negative asymmetry means that a lower than average service quality evaluation has a stronger effect on customer satisfaction and retention than a higher than average evaluation.Design/methodology/approachThe article provides a survey of 124 business customers of a Midwestern radio advertising services provider, preceded by nine in‐depth interviews with account reps of the advertising firm and two focus groups with business customers.FindingsAlong the service quality dimensions – customer satisfaction – retention chain, there are significant negative asymmetric effects and the mediating role of satisfaction varies widely. There are important differences across customer groups: service outcomes are most important determinants of customer satisfaction for large and relatively newer accounts; functional quality dimensions (empathy) are most important factors for small and relatively mature accounts.Research limitations/implicationsSurveying customers of one organization in one industry reduces the generalizability of the findings. The study employed only two segmentation variables, while many other variables could be investigated. The focus is on the asymmetric effects of service quality; other factors, such as costs, were not considered.Practical implicationsManagers should invest resources in improving low performance in the service quality dimensions with strongest impact on customer satisfaction and highest negative asymmetry. The identified segment differences suggest the need to achieve strong results for large accounts and relatively new accounts. The customer relationship is most important for small accounts and relatively mature accounts. Maintaining service reliability is critical for small and new account retention.Originality/valueThis study is a first effort to explore the differences in effects across service quality dimensions and customer segments in a professional business service context. The findings indicate that aggregating customers and the service quality measurement can offer misleading information to managers.
Intellectual capital, management accounting practices and corporate performance
Authors: Tayles Mike , Pike Richard H. , Sofian Saudah 
Published: August 2007

PurposeThe purpose of the paper was to examine whether, and in what way, managers perceive that the level and shape of intellectual capital (IC) within firms influences management accounting practice, specifically, performance measurement, planning and control, capital budgeting, and risk management. It also explores whether such firms are better able to respond to unanticipated economic and market changes and achieve relatively higher performance within their sector.Design/methodology/approachThe paper is based on the results of a study conducted in Malaysia through a questionnaire survey in 119 large companies with varying levels of IC and selected interviews with both accounting and non‐accounting executives in a subset of them.FindingsThe findings in the paper suggest some evolution in management accounting practices for firms investing heavily in IC. The findings are discussed and further explored through interviews in some of the firms analysed.Research limitations/implicationsThe limitations of survey research in this paper are acknowledged, however these are ameliorated by confirmatory insights from the interviews. Further research could be carried out using more extensive case studies in companies, perhaps longitudinally, or undertaken using sector focused surveys.Practical implicationsIt is important to show in the paper that management accounting systems reflect the strategic orientation of the companies concerned. Where a greater focus on intangibles and intellectual capital occurs it may require a different emphasis on management accounting practices compared to companies where they do not feature strongly. It is important that management recognise and act on this in order to improve corporate performance.Originality/valueThe paper shows that it is widely recognised that (IC), whether in the form of knowledge, experience, professional skill, good relationships, or technological capacity is a major source of corporate competitive advantage. Whilst the literature places considerable attention on the valuation, measurement and reporting of IC for external reporting purposes, far less attention has so far been given to the implications of IC for managerial accounting practice. This paper addresses this omission.
Public sector accrual accounting: institutionalising neo‐liberal principles?
Authors: Ellwood Sheila , Newberry Susan 
Published: August 2007

PurposeThe purpose of this paper is to examine the role of public sector accounting in implementing neoliberal reforms.Design/methodology/approachThe proposition that the adoption and development of accrual accounting in the public sector is a technical development intended to improve transparency and accountability is investigated. The paper compares the development and use of accrual accounting in public sector financial management reforms in the UK and New Zealand.FindingsThe findings in this paper suggest that in both countries, accrual accounting, as developed, also provides a means to reduce the government's role to that of procurer of services and enforcer of rules set by others, thus advancing a controversial privatisation and trade liberalisation agenda which is consistent with neo‐liberal principles.Research limitations/implicationsThe paper shows that in contrast to more usual claims about the need for accrual accounting to provide a “read across between the sectors” or that public interest motives assure the neutrality of accounting, seemingly technical accrual accounting developments seem to function as a political tool to aid a controversial political agenda. There is a need to look at the overall effect of public sector financial management reforms and the role of, and implications for, accounting standard‐setters.Originality/valueThe information in the paper applies to accounting the new political economics literature on agenda control and information based structures where control is achieved through information asymmetries.
Accounting for the nation‐state in mid nineteenth‐century Thailand
Authors: Constable Philip , Kuasirikun Nooch 
Published: August 2007

PurposeThe purpose of this paper is to examine the relationship between accounting and the early roots of the nation‐state in mid nineteenth‐century Siam/Thailand.Design/methodology/approachFirst, the paper examines the theoretical inter‐relationship between accounting and nationalism. Second, it relates this theoretical understanding to a study of the changing concepts, methods and structures of indigenous Siamese accounting at a time of transition when foreign mercantile influence was beginning to have an impact on the mid nineteenth‐century Siamese economy. Third, the paper analyses how these accounting structures and practices came to constitute a socio‐political instrument, which contributed to the administrative development of a Siamese dynastic state by the mid nineteenth‐century. Finally, the paper studies the ways in which this dynastic state began to promote national characteristics through the use of its accounts to create a sense of Siamese cultural identity.FindingsThe findings emphasise the important role of accounting in the construction of political and national identity.Originality/valueThis inter‐disciplinary paper highlights a general neglect in the accounting literature of the instrumental role of accounting in nation‐state formation as well as offering a re‐interpretation of Thai historiography from an accounting viewpoint. Moreover as an example of alternative accounting practice, this paper provides an analysis of indigenous accounting methods and structures in mid nineteenth‐century Siam/Thailand at the point when they were becoming increasingly influenced by foreign mercantilism.
Risk reporting by the largest UK companies: readability and lack of obfuscation
Authors: Linsley Philip M. , Lawrence Michael J. 
Published: August 2007

PurposeThe purpose of this paper is to examine risk disclosures by UK companies within their annual reports. Tests are performed to measure the level of the readability of the risk disclosures and to assess whether directors are deliberately obscuring bad risk news.Design/methodology/approachThe paper draws upon methodologies developed in prior empirical studies of annual report readability. Thus it uses the Flesch Reading Ease formula to measure the readability of the risk disclosures and coefficients of variation are used to measure obfuscation. A content analysis approach is adopted to identify risk disclosures.FindingsThe paper finds that the mean Flesch reading ease ratings for the sample companies are all below 50 indicating that the level of readability of the risk disclosures is difficult or very difficult and this supports prior research examining the readability of sample passages in annual reports. No evidence is found to suggest that directors are deliberately obfuscating or concealing bad risk news through their writing style.Research limitations/implicationsThe paper also finds that the Flesch reading ease ratings measure the readability, not the understandability, of disclosures and whilst actions can be taken to minimise problems associated with reliability when performing content analysis they cannot be wholly eliminated.Practical implicationsThe paper shows that there have been calls for improved risk disclosures to enable stakeholders to better understand a company's risk position. Requiring directors to issue extra risk information will not, however, lead to enhanced risk communication unless the readability of the risk disclosures is also improved.Originality/valueIn this paper it is shown that there have been no prior studies that focus upon testing for readability and obfuscation in risk disclosures. It is important that transparent risk information is provided to the marketplace and therefore this study is valuable in its examination of the clarity of communication of published risk information.
Modeling service encounters and customer experiential value in retailing
Authors: Keng Ching‐Jui , Huang Tseng‐Lung , Zheng Li‐Jie , Hsu Maxwell K. 
Published: August 2007

PurposeThe purpose of this study is to explore the impacts of service encounters on customer experiential value and subsequently on customer behavioral intentions in a shopping mall context in Taiwan.Design/methodology/approachData were gathered using mall intercepts at three large shopping malls in northern Taiwan. Structural equation modeling was employed to assess the proposed research model empirically.FindingsThe empirical results revealed that: personal interaction encounters positively influenced perceptions of efficiency and excellence value; physical environment encounters positively affected perceptions of playfulness and aesthetics; and all dimensions of customer experiential value (i.e. efficiency, service excellence, playfulness, and aesthetics) positively affected customer behavioral intentions.Originality/valueFollowing Bitner's suggestion in 1990, the present study classified service encounters into two dimensions – personal interaction encounters and physical environment encounters. Further, the empirical findings revealed that customer experiential value mediated the relationship between service encounters and consumer behavioral intentions.
The innovation development process of Michelin‐starred chefs
Authors: Ottenbacher Michael , Harrington Robert J. 
Published: August 2007

PurposeThis paper aims to compare and contrast the innovation process described by Michelin‐starred chefs with existing theoretical innovation process models.Design/methodology/approachSemi structured interviews with Michelin‐starred chefs in Germany were conducted to better understand the underlying factors and dimensions that describe process practices. A sample of 12 Michelin‐starred chefs awarded one, two or the maximum of three stars were interviewed about how they develop new food creations in their restaurants.FindingsResearch results indicated that the development process of Michelin‐starred chefs has similarities and differences to traditional concepts of new product development. Michelin‐starred chefs' innovation processes do not include a business analysis stage and because of the simultaneity of production and consumption and the importance of human factors in service delivery, employees play a more important role in fine dining innovation than in other product innovation situations. Furthermore, Michelin‐starred chefs' innovation processes do not implement an all‐encompassing evaluation system.Research limitations/implicationsThe study was conducted in only one country and on a small sample. Based on an analysis of the findings, the innovation development process of Michelin chefs can be broken down into seven main steps.Originality/valueThe present study expands the scope of hospitality innovation research and the findings have not only important implications for high‐end restaurant settings but also other restaurant segments, and other hospitality service endeavors.
Dyadic integration of the performance management process
Authors: Forslund Helena , Jonsson Patrik 
Published: August 2007

PurposeThe purpose of this paper is to explore how to integrate the performance management (PM) process of delivery service in customer/supplier dyads.Design/methodology/approachThe paper is based on a multiple case study of six customer/supplier dyads of manufacturing companies.FindingsThe analysis focuses on describing and comparing the activities of the PM process. Most activities show low levels of integration in the dyads studied. Defining metrics and target setting are considered most important to integrate. Lack of common metrics definitions and ERP deficiencies were important obstacles for integration. Research issues related to four areas of supply chain PM are discussed.Research limitations/implicationsThe study ends with a number of suggestions for further research on the PM process in supply chains. Proceeding into these studies is necessary for increasing knowledge about PM.Practical implicationsThe paper reveals practical problems and outlines practical issues in integrating and handling the PM process in dyads, especially when measuring delivery service using the on‐time delivery metric. It also presents a model for describing and integrating the PM process and its activities.Originality/valuePractical implications and generation of multiple issues for further research applying a dyadic approach in supply chain PM, a research approach that is quite uncommon.
Developing mixed convection of a nanofluid in a horizontal tube with uniform heat flux
Authors: Akbari M. , Behzadmehr A. 
Published: August 2007

PurposeThis paper seeks to show the effect of using nanofluid on mixed convection heat transfer in a horizontal tube.Design/methodology/approachThree‐dimensional elliptic governing equation has been solved using finite volume approach. Grid independence test has been performed to find the suitable grids. Obtained numerical results have been validated with the available experimental and numerical results in the literature. Parametric study has been done to see the effects of Reynolds number, Grashof number and volume fraction of the nanoparticles on the hydrodynamic and thermal parameters in a horizontal tube.FindingsThe nanoparticles volume fraction does not have a direct effect on the secondary flow and the skin friction coefficient. However, its effect on the entire fluid temperature causes the strength of the secondary flow to reduce. For a given Grashof number, increasing the particles' concentration augments convective heat transfer coefficient. It does not have a significant effect on the skin friction coefficient at the low Grashof number. However, skin friction coefficient is slightly affected at the higher Grashof numbers.Research limitations/implicationsThe Grashof number is limited for which the Boussinesq hypothesis for the variation of density with the temperature would be valid.Practical implicationsThis paper promotes designing heat exchangers, solar collectors, cooling electronic devices.Originality/valueNanofluid mixed convection in a horizontal tube has been studied and the effects of nanoparticles concentration on the hydrodynamic and thermal parameters have been shown and discussed.