73 resultados para Managerial accountant


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Although there is a large body of research on brand equity, little in terms of a literature review has been published on this since Feldwick's (1996) paper. To address this gap, this paper brings together the scattered literature on consumer-based brand equity's conceptualisation and measurement. Measures of consumer-based brand equity are classified as either direct or indirect. Indirect measures assess consumer-based brand equity through its demonstrable dimensions and are superior from a diagnostic level. The paper concludes with directions for future research and managerial pointers for setting up a brand equity measurement system.

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This study adopts the RBV of the firm in order to identify critical advantage-generating resources and capabilities with strong positive export strategy and performance implications. The proposed export performance model is tested using a structural equation modeling approach on a sample of 356 British exporters. We examine the individual as well as the concurrent (simultaneous) direct and indirect effects of five resource bundles on export performance. We find that four resources/capabilities: managerial, knowledge, planning, and technology, have a significant positive direct effect on export performance, while relational and physical resources exhibited no unique positive effect. We also find that the firm’s export strategy mediates the resource-performance nexus in the case of managerial and knowledge-based resources. The theoretical and methodological grounding of this study contributes to the advancement of export related research by providing better specification of the nature of the effects – direct or indirect – of particular resource factors on export performance.

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Oxford University Press’s response to technological change in printing and publishing processes in this period can be considered in three phases: an initial period when the computerization of typesetting was seen as offering both cost savings and the ability to produce new editions of existing works more quickly; an intermediate phase when the emergence of standards in desktop computing allowed experiments with the sale of software as well as packaged electronic publications; and a third phase when the availability of the world wide web as a means of distribution allowed OUP to return to publishing in its traditional areas of strength albeit in new formats. Each of these phases demonstrates a tension between a desire to develop centralized systems and expertise, and a recognition that dynamic publishing depends on distributed decision-making and innovation. Alongside these developments in production and distribution lay developments in computer support for managerial and collaborative publishing processes, often involving the same personnel and sometimes the same equipment.

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Several brand identity frameworks have been published in the B2C and the B2B brand marketing literature. A reliable, valid and parsimonious service brand identity scale that empirically establishes the construct's dimensionality in a B2B market has yet to be developed. This paper reports the findings of a study conducted amongst 421 senior executives working in the UK IT Service sector to develop and validate a B2B Service Brand Identity Scale. Following established scale development procedures support is provided for a B2B Service Brand Identity Scale comprising five dimensions; employee and client focus, visual identity, brand personality, consistent communications and human resource initiatives. Concluding remarks discuss theoretical and managerial implications with limitations and directions for future research.

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Developed in response to the new challenges of the social Web, this study investigates how involvement with brand-related user-generated content (UGC) affects consumers’ perceptions of brands. The authors develop a model that provides new insights into the links between drivers of UGC creation, involvement, and consumer-based brand equity. Expert opinions were sought on a hypothesized model, which further was tested through data from an online survey of 202 consumers. The results provide guidance for managerial initiatives involving UGC campaigns for brand building. The findings indicate that consumer perceptions of co-creation, community, and self-concept have a positive impact on UGC involvement that, in turn, positively affects consumer based brand equity. These empirical results have significant implications for avoiding problems and building deeper relationships between consumers and brands in the age of social media.

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This paper records and analyses the results of a questionnaire survey, undertaken in Reading in January and February 1994, into the awareness and use of Reading's town centre gardens. The results indicate that although the majority of those interviewed were aware of one or more of the gardens, relatively few visit any of the gardens and, of those who do, the majority visit infrequently. Although the gardens are generally very well liked by those who use them, no clear reasons emerge as to the motivation for visiting, beyond using them as a short cut or as a source of fresh air and tranquillity. Equally, beyond the provision of information and signposting, there appears to be little to turn current non-users into users of the gardens. The report concludes that beyond some managerial issues such as safety and cleanliness, the Borough Council needs to address the extent to which the gardens could play a more central role in the life of the town and, if this is the case, how this might be achieved.

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The literature has identified issues around transitions among phases for all pupils (Cocklin, 1999) including pupils with special educational needs (SEN) (Morgan 1999, Maras and Aveling 2006). These issues include pupils’ uncertainties and worries about building size and spatial orientation, exposure to a range of teaching styles, relationships with peers and older pupils as well as parents’ difficulties in establishing effective communications with prospective secondary schools. Research has also identified that interventions to facilitate these educational transitions should consider managerial support, social and personal familiarisation with the new setting as well as personalised learning strategies (BECTA 2004). However, the role that digital technologies can play in supporting these strategies or facilitating the role of the professionals such as SENCos and heads of departments involved in supporting effective transitions for pupils with SEN has not been widely discussed. Uses of ICT include passing references of student-produced media presentations (Higgins 1993) and use of photographs of activities attached to a timetable to support familiarisation with the secondary curriculum for pupils with autism (Cumine et al. 1998).

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Ethical leadership has been widely identified as the key variable in enhancing team-level organizational citizenship behavior (team-level OCB) in western economic and business contexts. This is challenged by empirical evidence in China and findings of this study. Our study examined the relationship between ethical leadership, organizational ethical context (ethical culture and corporate ethical values) and team-level OCB. Team-level data has been collected from 57 functional teams in 57 firms operating in China. The findings suggest that although ethical leadership is positively associated with team-level OCB, ethical context positively moderates the relationship between ethical leadership and team-level OCB. The higher ethical context is found to be, the greater is the (positive) effects of ethical leadership on team-level OCB and the opposite holds true when ethical context is low. Key implications are discussed on the role of contextual ethics for team level OCB, while managerial implications include how non-Chinese firms could improve team-level OCB in the Chinese business context.

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There is general agreement across the world that human-made climate change is a serious global problem,although there are still some sceptics who challenge this view. Research in organization studies on the topic is relatively new. Much of this research, however, is instrumental and managerialist in its focus on ‘win-win’ opportunities for business or its treatment of climate change as just another corporate social responsibility (CSR) exercise. In this paper, we suggest that climate change is not just an environmental problem requiring technical and managerial solutions; it is a political issue where a variety of organizations – state agencies, firms, industry associations, NGOs and multilateral organizations – engage in contestation as well as collaboration over the issue. We discuss the strategic, institutional and political economy dimensions of climate change and develop a socioeconomic regimes approach as a synthesis of these different theoretical perspectives. Given the urgency of the problem and the need for a rapid transition to a low-carbon economy, there is a pressing need for organization scholars to develop a better understanding of apathy and inertia in the face of the current crisis and to identify paths toward transformative change. The seven papers in this special issue address these areas of research and examine strategies, discourses, identities and practices in relation to climate change at multiple levels.

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This paper evaluates the extent to which the performance of English Premier League football club managers can be attributed to skill or luck when measured separately from the characteristics of the team. We first use a specification that models managerial skill as a fixed effect and we examine the relationship between the number of points earned in league matches and the club’s wage bill, transfer spending, and the extent to which they were hit by absent players through injuries, suspensions or unavailability. We next implement a bootstrapping approach to generate a simulated distribution of average points that could have taken place after the impact of the manager has been removed. The findings suggest that there are a considerable number of highly skilled managers but also several who perform below expectations. The paper proceeds to illustrate how the approach adopted could be used to determine the optimal time for a club to part company with its manager. We are able to identify in advance several managers who the analysis suggests could have been fired earlier and others whose sackings were hard to justify based on their performances.

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The steady growth of social and environmental reporting (SER) is being accompanied by an increase in social and environmental reporting assurance (SERA). The existing literature on SERA suggests that it is necessary to build credibility and trust among corporate stakeholders. Prior work has also found evidence of managerial and professional capture of SERA. In this paper, we present empirical evidence from interviews with corporate social responsibility representatives from 20 UK listed companies on whether they consider SERA to be necessary. We believe this to be the first research into SERA that uses an interview method. Our interviews revealed mixed feelings. Half of the respondents believed that external SERA would enhance credibility and trust which confirmed the prior literature. However, the other half believed that external SERA was not necessary, believing that internal assurance was sufficient. This was because they saw SERA as predominantly a managerial tool, useful for checking the efficiency of internal management control systems, rather than as a mechanism for enhancing corporate accountability to stakeholders and building credibility and trust. The potential for SERA to be a mechanism whereby greater dialogue is created between companies and their stakeholders on social and environmental issues is not being harnessed. This paper thus demonstrates a fundamental difference between the external prior normative literature and the managerial motivation in the SERA area.

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The paper provides a descriptive analysis of the carbon management activities of the cement industry in Europe based on a study involving the four largest producers of cement in the world. Based on this analysis, the paper explores the relationship between managerial perception and strategy with particular focus on the impact of government regulation and competitive dynamics. The research is based on extensive documentary analysis and in-depth interviews with senior managers from the four companies who have been responsible for and/or involved in the development of climate change strategies. We find that whilst the cement industry has embraced climate change and the need for action, their remains much scope for action in their carbon management activities with current effort concentration on hedging practices and win-win efficiency programs. Managers perceive that inadequate and unfavourable regulatory structure is the key barrier against more action to achieve emission reduction within the industry. EU Cement companies are also shifting their CO2 emissions to less developed countries of the South.

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The increased use of technology is necessary in order for industrial control systems to maintain and monitor industrial, infrastructural, or environmental processes. The need to secure and identify threats to the system is equally critical. Securing Critical Infrastructures and Critical Control Systems: Approaches for Threat Protection provides a full and detailed understanding of the vulnerabilities and security threats that exist within an industrial control system. This collection of research defines and analyzes the technical, procedural, and managerial responses to securing these systems.

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The costs of inter- and intra-regional diversification have been widely discussed in the existing international business literature, but the findings are mixed. Explanations for the mixed findings have important managerial implications, because business managers have to estimate accurately the costs of doing business within and across regions before they make their internationalization decisions. To explain the existing mixed findings, this study differentiates between liabilities of foreignness at the country and regional levels, and explores the joint effects of liability of country foreignness (LCF) and liability of regional foreignness (LRF) on the performance of internationalizing firms. Using data from 167 Canadian firms, we find that LCF may not necessarily be negatively correlated with intra-regional diversification, but LRF is positively correlated with inter-regional diversification. LCF moderates the relationship between LRF and inter-regional diversification, and also mediates the relationship between intra-regional diversification and firm performance. LRF mediates the relationship between inter-regional diversification and firm performance. Missing one or more of these variables may result in different cost estimates. Identification of the relationships between these variables helps to improve the accuracy of estimating the costs of doing business aboard.

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The effective and efficient management of diversified business firms that supply multiple products and operate in multiple, dynamic markets, especially large multinational enterprises (MNEs), builds upon a number of specific governance principles. These governance principles allow the alignment of environmental characteristics, strategy and organization. Given the rising need to “learn from the world”, Doz et al., in their influential Harvard Business School Press book entitled From Global to Metanational, have proposed a new set of governance principles described under the “metanational” umbrella concept. This paper revisits the metanational, using a comparative institutional perspective; here we contrast multidivisional and metanational governance principles. A comparative institutional analysis suggests that the metanational's application potential in terms of actually improving the effectiveness and efficiency of MNE governance may be subject to more qualification than suggested by Doz et al. Senior MNE management must therefore reflect carefully before substituting metanational governance principles for the more conventional, multidivisional ones with established contributions to managerial effectiveness and efficiency.