Search results

The present research sought to analyze the effects of customer delight on both internal and external financial structures of publicly traded, service firms.

Primary (i.e. survey) and secondary (i.e. financial records) data sources were gathered. A total of 685 participants responded to one questionnaire focusing on hotels and another one focused on restaurants, both of which measured levels of customer delight and satisfaction. Financial data were gathered from Center for Research in Security Prices, CRSP/COMPUSTAT.

Results of MANOVA revealed that there was a significant difference in the net profit margin (NPM) based on customer delight. Canonical correlation results exposed a significant correlation between satisfaction and delight combined and the financial performance measures (net profit margin, cash flow margin, return on assets and b-beta) combined.

By delighting their customers, managers will achieve higher profit margins. However, these are not likely to result in improved cash flow margin or return on assets. The effects of COVID-19 can alter yearly returns; thus, longitudinal research is needed to continue testing for the effects on delight on financial performance.

The relationship between delight and financial measures had not been previously determined (notwithstanding a few studies using substitute measures for financial performance). The present study uses actual data from the financial filings to empirically test their relationship to customer delight.

This study aims to assess the oxidative stability of avocado oil (AO) at various temperatures, using butylated hydroxytoluene (BHT) as an artificial antioxidant and different concentrations of ultrasonic extract of Chlorella vulgaris.

Extracts of C. vulgaris were obtained using four solvents: water, acetone, ethanol and 80% ethanol-aqueous. Standard techniques were used to conduct qualitative phytochemical screening of the extracts. The extracted samples were analyzed for total phenolics, total flavonoids, antioxidant activity and phenolic compound fractionation. Some physicochemical parameters of AO treated with various concentrations of C. vulgaris ultrasonic extract compared to a 200 ppm BHT and exposed to different temperatures were measured.

The highest phenolic, flavonoids content and antioxidant activity was achieved by 80% ethanolic extract of C. vulgaris . The results showed that exposure of AO to high temperatures led to significant changes in the oil's physicochemical properties. These changes increased as the temperature increased. On the other hand, adding 80% ethanolic extract of C. vulgaris into AO reduced the effect of heat treatment on the change in physicochemical properties.

Adding 80% ethanolic extract of C. vulgaris into AO can potentially reduce the impact of heat treatment on the alteration of physicochemical properties.

The prevailing conceptualization of information system (IS) capabilities, rooted in the resource-based view (RBV) framework, tends to focus on unique firm resources. In the digital age, as emphasized by dynamic capabilities (DC), resource reconfiguration is critical in maintaining strategic advantage. This paper focuses on big data analytics capabilities (BDAC) from a DC perspective to present a novel conceptualization of BDAC–DC. We examine its effects on product, business model and business process innovation, including the effects of enterprise architecture (EA) on the BDAC business model innovation relationship.

This research presents a novel DC-based BDAC conceptualization, operationalized as a hierarchical construct. A survey-based approach is used for data collection and data analysis is done using partial least squares structural equation modeling (PLS-SEM).

The novel conceptualization and the effects of BDAC DC on BDA sensing-seizing and reconfiguration capacities support BDAC’s functional and evolutionary roleplay. Empirical results confirm the positive effects of BDAC–DC on first-order value targets (innovation) and the moderating effects of EA.

The novel BDAC–DC conceptualization has several implications for BDAC, DC, EA and business value research. Practicing managers must adopt a multifaceted approach to BDAC development by considering non-technical and organizational factors, collaborate with their business counterparts to explore unique big data ideas, initiate proof-of-concept projects to secure support and allocate resources synchronously, considering a multidimensional view of the process, product and business model innovation.

Practicing managers must adopt a multifaceted approach to BDAC development by considering non-technical and organizational factors, collaborate with their business counterparts to explore unique big data ideas, initiate proof-of-concept projects to secure support and allocate resources synchronously, considering a multidimensional view of the process, product and business model innovation for synergistic outcomes.

To the best of our knowledge, this research is the first attempt toward DC-based BDAC conceptualization, empirical validation of first-order effects on various forms of innovation and the often-overlooked role of critical EA capability.

This paper aims to explore advances in indirect personality assessment, with emphasis on the psychology of digital behavior based on the analysis of new technological devices and platforms for interpersonal relationships, identifying – along the way – those findings that may be useful to carry out a reconstructive psychological assessment (RPA) of applicability in the legal context.

Different fields of knowledge are explored, transferring the findings to the field of psychology of digital behavior, analyzing the publications that report findings on the analysis of new technological devices and platforms for interpersonal relationships and identifying – along the way – those findings that may result useful to carry out an RPA of applicability in the legal context.

The application of RPA represents a significant advance in the integration of criminal psychology and forensic technology in legal contexts, opening new fields of action for forensic psychology.

The article has transferred advances in computer science to the field of forensic psychology, with emphasis on the relevance of RPA (from the analysis of digital behavioral residues) in the interpretation of behavioral evidence for the indirect evaluation of the personality and within the judicial context (when the victim and/or accused are not included).

This literature review aims to portray the thematic landscape of the Pacific Accounting Review (PAR) from 2013 to 2023. This paper also synthesises the special issues in PAR and identifies the main research streams that facilitate contemplating the dialogic interactions between PAR and real-world challenges. Furthermore, this paper aligns these streams with the emerging concerns in Sustainable Development Goals (SDGs) and technological disruptions to propose impactful future directions for publications in PAR.

This review adopts bibliometric analysis to establish the main research streams and objective measures for directing future publications. This paper acquires the data of 310 PAR articles from the Web of Science and ensure the data integrity before the analysis. Based on this technique, this paper also analyses PAR’s productivity, authorship and local and global impacts.

Our bibliometric analysis reveals three key research streams: (1) ESG practices and disclosures, (2) informal institutions in accounting and (3) accounting in transition. This finding affirms PAR’s relevance to real-world accounting challenges. Using a thematic map, this paper portrays the current state of PAR’s topics to identify potential directions for future publications. Further, this paper proposes three future paths for PAR: (1) the research agenda for non-financial reporting, (2) research relating to and from diverse countries considering both formal and informal contemporary contextual factors and (3) the future of the evolving accounting profession.

This study adds value to the existing PAR reviews by extending our knowledge with the latest publications, demonstrating an objective and replicable approach, and offering future directions for PAR publications.