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The purpose of this paper is to focus on promotional strategies, on which there has been relatively little research. The aim of this paper is twofold: first to review promotional strategies used by Greek wine producers to differentiate their products and second to develop and test a model that evaluates the relative importance of advertising expenses and other promotional expenses in explaining profit rates across Greek wine firms.

An extensive literature review relative to the question under investigation is presented. A survey among 43 Greek wine firms was carried out to identify the main categories of promotional expenses and their contribution to the total promotional expenditures for 2000. Annual balance sheet and income statements data for these firms were collected for the period 1993‐2000. The fixed effects method is used to estimate the coefficients of the specified empirical model using time series cross‐section panel data for the 43 Greek wine firms over the period 1993‐2000.

The non advertising promotional expenses were found to be the major part of promotional expenses, in the case of the Greek wine firms. For the Greek wine firms promotional expenses include promotion through the development of new informational labelling referred to origin and specific wine attributes, coupons, free samples, catalogues, new market channels through “wine routes”. These ways of promotion seem to be more effective to create goodwill for the company and to increase consumer loyalty than advertising. The fixed effects results show that total promotional expenses along with market share affect profitability.

This paper provides an outline of promotional strategies (advertising and non advertising) – a topic that has not been widely discussed in the literature.

Enterprise resource planning (ERP) systems offer distinct advantages in this new business environment as they lower operating costs, reduce cycle times and (arguably) increase customer satisfaction. This paper examines, via a questionnaire, the underlying reasons why companies choose to adopt ERP systems, their impact on management process including implementation problems encountered. The empirical evidence confirms a number of benefits derived from ERP systems particularly for management process but also, problems encountered. Results provide the basis for future research on the potential of ERP systems, for more effective business integration.

Advertising is one of the most important components of food marketing. However, there is uncertainty over the optimal means of convincing consumers to buy a product. The purpose of this paper is to examine the effectiveness of advertising content comprising text (sensory, functional and symbolic messages) and pictures (product image) on food product evaluation.

Two online experiments investigating strawberry advertisements were performed. Study 1 incorporated only text, whereas study 2 investigated combinations of text and pictures. Analyses of variance were conducted to determine any significant differences among the three texts (sensory, functional and symbolic) and among the combinations of text and pictures.

Study 1 revealed no significant differences. All three texts were well received, which shows the relevance of all the product benefits – sensory, functional and symbolic – for food products. In contrast, study 2 identified significant differences. The data analysis indicated that advertising effectiveness increases with the complementarity of the text and picture. Notably, the combination of the product picture and symbolic text was scored the highest for effectiveness.

The findings provide new insights into advertising design that food firms can use to enhance consumer product evaluations in terms of expected taste, perceived experience and quality, overall attitude and purchase intention. Further, the results contribute to the research stream of food product benefits by highlighting the relevance of sensory, functional and symbolic design elements.

This paper aims to investigate the impact of in‐store sample promotions of food products on consumer trial and purchasing behavior. The authors investigate differences in the trial rate for free samples across different products and consumer types, as well as the impact of sampling on product and category purchase incidence. The results of this study are relevant for retailers and manufacturers who invest in in‐store free sample promotions.

The authors use data from a field study, which leveraged an actual free‐sample program implemented by a US grocery store chain. Data was collected on six different products promoted by in‐store free samples over six different weekends. The data collected included consumers' trial and purchasing behavior with respect to the free sample, as well as their attitudes towards the free sample that day and free sample promotions in general.

Free sampling is very effective in inducing trial, especially among lower educated consumers. For consumers who are planning to buy the product in the promoted category, free sampling can encourage switching from the planned to the promoted brand. For consumers who do not have such previous plans, free sampling can “draw“ them into the category and encourage category purchase. Samplers' interactions with the person distributing the sample or with other samplers at the scene also seem to boost post‐sample purchase incidence.

Despite the importance of free samples as a promotional tool, few studies have examined consumer trial and purchasing behavior with respect to in‐store free samples. This paper presents one of the first known field studies that examines this topic.

This paper aims to address the extant and arguable role of enterprise systems (ES) in relation to management accounting practices (MAPs) through an inclusion relative neglect account of business process management (BPM). This is also extended to draw out an analytical framework to advance our understanding of how BPM mediate ES-MAPs interplay.

A cross-sectional case study was adopted as a research strategy with which to collect data about the ES-BPM-MAPs interplay as a unit of analysis. The latter, in the first stage, was examined across (89) mini-case studies operating in the UK context through reports and documentations collected from cases’ websites, vendors and consultants of information systems. Drawn insights from cross-sectional analysis and contributions made by prior studies are blended together to inform the second stage that outlines an analytical framework for ES-BPM-MAPs interplay.

Different ES are mobilised to address different orientations of BPMs and being used for different managerial functions and purposes. Different patterns of ES-BPM-MAPs interplay are identified across (89) UK-case studies and the BPM is a fulcrum understanding. These patterns are centred around three key BPM including customer, logistics and control processes and all oriented by a continuum of an organisation intention focus on control, understanding and strategising. Both processes and orientations explain ES development and MAPs evolution processes. Standardisation, integration and intelligence are key characteristics sought through ES mobilisations. By complementary, information provision, analytics and simulation are three sophisticated ways of using MA information facilitated by ES characteristics.

Dynamic processes of MAPs change over time and are beyond the reach of this study. Such approach requires full access to case studies. BPM is fulcrum understanding of MAPs change and/or stability in relation to ES implementation including other components.

Findings and analytical framework could be used as a base for establishing the best approach in adopting ES to fully exploit the potential of future ES applications as well as to avoid organisations pitfalls of implementations. Organisations are advised to understand their existing business processes, characteristics of MA information would be achieved first upon which decision of ES components selection and implementation could be outlined.

The indirect interplay between ES and MAPs through business processes is rarely examined. By the inclusion of BPM and using cross-sectional case studies, this research contributes to the existing shortcomings of ES-MAPs interplay by broadening the picture and proposing an analytical framework. The latter advances our understanding by focusing on attributes of ES-BPM-MAPs upon which informal changes in-the use of MAPs are recognised.

This paper examines the impact of decisions stemming from the new ERP system on the accounting information and management implemented at a large public university in Greece, based on perceived benefits according to users’ expectations and perceptions.

Structured questionnaires were used in two measurement points (pre‐ and post‐implementation) in the frame of longitudinal research. The statistical analysis methods employed factor analysis and Cronbach's alpha to evaluate the scale and t‐test to assess the significance of the means values between the two periods.

The results show that, one‐year post‐implementation, users’ perceptions are more positive compared with their expectations from the pre‐implementation period. The empirical data confirm a number of benefits derived from the new ERP system, particularly in relation to accounting information and management. The new ERP system significantly contributes towards increased flexibility in information provision, through effective monitoring and exploitation of the university's assets and revenue‐expenditure flow, and improved decision making.

The empirical evidence can help the university and other public organisations to establish the best way forward in fully exploiting the ERP system's potential as an innovative tool for management.

This paper studies the accounting system reform practised in Greek universities since January 2000, and more particularly at the Aristotle University of Thessaloniki (AUTH). It specifically examines the allocation of resources to faculties by university management based on certain criteria. The AUTH is the largest public university in Greece and one of the largest in Europe. Following a study of financial data on variances in expenditure over the past 12 years, the application of a new method for allocating funds to departments is proposed through use of a certain formula. The results from the application of the formula for resource allocation have shown that the latter needs to be modified in order to be considered fairer and be accepted by the academic community.

The purpose of this paper is to analyze the financial structure of Italian cooperatives in the period before and during the crisis (2004-2013), in relation to two discriminating factors. At this end, it focuses on two research questions: What financial dynamics the Italian cooperatives have involved before, during and after the 2008 crisis, that is, in the decade 2004/2013? Are there statistically differences between business sectors and geographic area?

Secondary data on AIDA database have been used. The financial structure is assessed using two ratios: the financial leverage ratio and quick ratio. The final sample consists of 1,446 cooperatives. The trend and exploratory analysis, analysis of variance and Tukey-Kramer post-hoc test have been used.

The financial structure of cooperatives has not been substantially affected by the crisis in any geographic area and business sector, by virtue of resilience of their business model. Moreover, these two factors produce statistically significant differences in the financial structure of cooperatives.

The study takes into account only the cooperatives that survived the crisis, so, presumably, the strongest. Moreover, another and more ratios should be considered at the end to have a more complete view on the financial dynamics.

The literature on resilience of cooperatives is still not very rich. Moreover, this work analyses and integrates aspects and approaches that are not usually considered together.

The present study seeks to refine the findings and theory on the impact that enterprise resource planning (ERP) implementations have had on management accounting. Specifically, the purposes of this paper are to analyze the changes that ERP implementations have had on performance measures, management accounting techniques, activities of management accountants, and the use of non‐financial information.

The controllers of 13 major Canadian firms were interviewed as part of a multiple case study. Open‐ended questions were used.

The research assesses how ERP implementations through more computational power, relational databases, standardized state‐of‐the‐art transaction processing, and extended chart of accounts change management accounting. The enhanced computing power and overall standardization lead to more accurate and timely information. The standardized transaction processing and the charts of accounts have increased the availability of information from units and products previously deficient of information, and ensured a consistency of information across all units and products. The standardization and automation of transaction processing has reduced the amount of data entry done by management accountants. Performance measures have been standardized, expanded to more units and products, increased in accuracy, and produced more quickly. Management accounting techniques have become more efficient and effective. Management accountants are less involved with data entry, thus allowing them to undertake more analyses. Non‐financial information is more extensive.

This research provides new insights or contributions to understanding how ERP systems impact management accounting and management accountants. First, ERP system implementations affect management accounting. Second, the three part lens or conceptual framework – physical, transactional, and information – explicates the impact of ERP systems on management accounting and management accountants. Third, understanding the impact is further guided by recognizing the expanded chart of accounts inherent with ERP systems.

The study aims to explore the processes of implementing an enterprise resource planning (ERP) system in a public service organization operating in an emerging market economy, namely, the United Arab Emirates (UAE).

The study draws on Laughlin’s (1991) model of organizational change to highlight how the introduction of an ERP system, particularly its accounting modules, disrupted the adopting organization’s modes of thinking and its members’ practices. It uses a case study methodology. Data collection methods included semistructured interviews, documentary evidence and personal observation.

The case study findings show that despite implementation and customization problems, the organization’s employees were forced to use the ERP system. The findings also highlight how the ERP system was acted upon to mobilize the organization’s members toward a new era of information technology. However, the misfit between pre- and post-ERP system accounting practices led to some organizational members to form absorbing groups that questioned accounting-based ERP system organizational changes. The top management’s persistent desire to adopt the ERP system through forcing the organization’s employees to use the system’s modules led the organization to undergo what Laughlin (1991) calls “colonization” organizational change.

The use of a case study methodology inherently limits the generalizability of the study’s findings. The case study was carried out over a relatively short timeframe, namely, ten months. Therefore, the use of a longitudinal case study to examine accounting-based ERP organizational change is recommended.

The study provides insights that can assist top management in formulating organizational change strategies. It also provides insights about emerging economies’ regulatory particularities that influence ERP system implementation.

The study is one of the first studies that utilizes Laughlin’s (1991) model of organizational change to examine accounting-based ERP organizational change in an emerging market economy.