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Mobile social media (MSM), an interaction, exchange of information and creation of user-generated content, mediated by mobile devices, is becoming the locomotive that drives forward evolution of the online world. Fewer academic studies have touched upon the MSM subject, with all the papers being of a conceptual nature to provide recommendations to business-to-business (B2B) firms. This paper aims to explore how B2B firms use MSM in reality.

This paper adopts the grounded theory approach to analyse interviews conducted in 26 B2B firms representing the UK advertising and marketing sector. Interviewees represent key decision-makers who understand the aspects of mobile technology use in their firms. Eighteen firms stressed the importance of social media as a trigger to adopt mobile devices. Follow-up data collection in these 18 firms focus on strategic orientation, processes, routines and skills required for using MSM.

This paper found that marketing and advertising firms use MSM for branding, sensing market, managing relationships and developing content. MSM is treated by businesses as a strategic firm-specific capability that drives firms’ competitiveness, where imitation of such capability by competitors is limited because MSM skills are specific to individuals within organisations and MSM routines are manifested as a result of firm-specific MSM skills’ interactions.

This study is amongst the first to provide insights into B2B firms’ practices of using MSM. Additionally, the research is novel because it discovers that MSM capability is developed as a result of the overlap between individuals’ and organisational knowledge and memory, contradicting existing theory on the subject.

This paper aims to examine the moderating effect of environmental uncertainty on the impact of the focal constructs of relationship quality and relationship value on behavioural intentions across the theoretical perspectives of commitment-trust and relationship value. The study examines to which extent the application of these two theoretical perspectives can absorb part of the environmental uncertainty in a buyer/seller relationship.

The study used empirical data from UK manufacturers from different sectors to test the hypotheses developed. The sample ranged from small enterprises to multi-billion companies. A structured questionnaire was used as a research instrument.

The effects of relationship quality and relationship value on behavioural intentions are not found, to a large extent, to be moderated by environmental uncertainty. The findings support that the commitment-trust and relationship value perspectives can absorb part of the uncertainty firms face in business markets.

The current study investigates the customer perspective only. Future dyadic research will be able to offer a more holistic view of the focal constructs and their performance outcomes.

The findings indicate that firms may find it productive to invest in more relationship marketing efforts in markets with higher levels of uncertainty to improve performance.

Although the role of environmental uncertainty as a key exogenous factor in relationship effectiveness should not be overlooked, the theoretical perspectives of commitment-trust and relationship value suggest that relevant approaches in explaining how favourable behavioural intentions can be generated succeed in absorbing part of the uncertainty that organizations can face in business relationships.

The purpose of this study is to investigate the resistance in management accounting practices (MAPs) in a developing economy in the manufacturing and service sectors in Vietnam.

Data collection was carried out using survey questionnaires in Vietnamese language. The questionnaires were distributed to selected respondents from the manufacturing and service organisations in Vietnam. Textual structuralism was used to analyse different categories of data, i.e. survey questionnaires, photos and qualitative texts obtained from the literature.

The findings indicate that the usage of MAPs is more prevalent in the manufacturing sector than in the service sector. In addition, various traditional and contemporary MAPs are being used concurrently in Vietnam, which challenges the classical twofold dichotomy between mere socialism and mere neoliberalism.

The textual and photographic structuralism is used in this study to analyse primary data (geography and society and time) in a static setting. Hence, it does not analyse the research phenomena in a dynamic equilibrium setting to view the development of the research phenomena over time. Further research could expand data collection to include longitudinal and dynamic settings.

MAPs can be implemented in economic systems ranging from command to capitalist systems. Although most countries in the world follow a mixed economic system, specific MAPs could be designed for a transitional economic system such as that of Vietnam. This affects both theorists and practitioners in Vietnam applying sustainable MAPs to boost a country's competitiveness during transition.

This study expands understanding of the conformity of MAPs in relation to economic systems under the Communist Party of Vietnam (CPV) – the ruling party of the Socialist Republic of Vietnam. Understanding the differences in the way these MAPs are utilised constitutes an essential area of the accounting discipline to advance MAPs in Vietnamese enterprises and progress theoretical development of sustainable MAPs.

This paper aims to investigate how professionals such as accountants, auditors, senior civil servants and academics perceive the use of audit sampling strategies adopted by professionals to increase detection rates of frauds and corruption within the public sector in Africa. It also examines the respondents’ perceived values regarding the reasons for committing frauds, types of fraud and corruption, as well as the aspects of audit sampling strategies to tackle frauds.

This research uses non-parametric statistics and logistic regression to analyse the respondents’ opinions regarding the state of frauds and corruption in Africa (particularly in Tunisia and non-Tunisia countries), the common factors behind people committing frauds, including the types of frauds and corruption and the respondents’ opinions on the use of audit sampling strategies (non-random and random) to examine the instances of frauds and corruption.

The findings indicate that most respondents prefer to use non-probabilistic audit sampling rather than more robust sampling strategies such as random sampling and systematic random sampling to detect frauds and corruption. In addition, although there are some minor statistical differences between the countries in terms of the respondents’ perceived values on skimming fraud and on the use of audit random sampling to tackle rampant corruption in Africa, the overall findings indicate that opinions do not significantly differ between the respondents from Tunisia and other countries in terms of the types of fraud, the reasons for committing fraud and the auditing sampling strategies used to investigate the frauds.

This research serves as an analytical exploratory study to instigate further audit sampling research to combat rampant fraud and corruption in the public sector in Africa.

There are few or non-existent studies investigating the application of audit sampling strategies in Africa countries, particularly to examine the application of audit random sampling and audit non-random sampling strategies to detect fraudulent activities and corruption. Correspondingly, this research carries strategic implications for accountants and auditors to successfully detect fraudulent activities and corruption in Africa.

While the topic of “umbrella branding” strategies for manufacturers’ products in the business-to-business literature has received attention, much less has been written about umbrella branding strategies in the hospitality industry. With the aid of a theoretical framework, this paper aims to explore three types of behavioural characteristics: alliance attribute, communication behaviour and alliance management, to examine cost and service benefits for alliance success within one umbrella organisation in the German hospitality industry. The theoretical framework of the paper built on the model of Vanpoucke and Vereecke (2012), incorporating a top management perspective to test and extend an umbrella brand.

Semi-structured interviews with a sample of senior managers were carried out in Germany at the headquarters of Ringhotels e.V. Content analysis of the data collected was implemented to increase understanding of the research phenomenon with regard to relationships and the conceptual framework applied. The results were presented in the tables with discussions about the qualitative research.

The results of the study showed that behavioural characteristics played a significant role in explaining overall alliance success on cost and service benefits. A good level of quality presented in Ringhotels’ services, marketing, risk and coordination was found to be a better predictor of success when absence of management and lack of trust hampered good performance.

The study offers insights into the management of relationships within Ringhotels e.V. and how these can be better managed. The main contribution of the work fills in a gap currently existing in the literature about umbrella branding within the hospitality industry.

Tunisia has been living a decade of democratic transition since 2011. In this new context, the civil society has been fervently expressing claims for democracy and social justice through creating thousands of non-for-profit organisations (NPOs) (23,456 NPOs in 2020 against 9,000 established in 30 years up to 2010). However, this shift seems to be misleading, as only 3,000 NPOs are actually active, indicating that NPOs are struggling to sustain their activities and ensure their survival. The purpose of this study is to uncover the factors hindering NPOs’ activities and survival.

Semi-structured interviews were carried out using a purposive sample of 32 NPOs members in two main economic and touristic cities – Tunis and Sousse – selected using the snowball method. A considerable amount of qualitative data was produced (400 pages of text). This seems representative of Tunisian citizens’ inclination to protest in the new prevailing political and social context. The data collection benefited from the freedom of speech gained after the 2011 civilian uprising as interviewees were enthusiastic in voicing their opinions.

Two main categories of inhibitors were identified. First, endogenous inhibitors including inhibitors under the control of the NPO (i.e. use of illegal and foreign sources of funding, limited financial resources, unavailability of NPOs’ members, short term planning, conflicts between managers, autocratic leadership, organisational support, activities diversification and organisational justice, leadership and communication skills, “NPO culture”, members’ opportunistic behaviour and generation gap), inhibitors related to NPOs inter-relationships: stiff competition, unfair and dishonest competition, lack of collaboration, trust and communication between NPOs. Second, exogenous inhibitors i.e. perceived unethical practices and image transfer, economic crisis, foreign funding sources and the media.

This study has some limitations mainly due to the sample size and characteristics of the selected interviewees. In addition, data was collected in only two regions (Tunis and Sousse). Therefore, the results may lack generalisability.

The findings highlight the critical impact of the inhibitors under the control of NPOs compared to those out of their control. NPOs in a crisis context could overcome these inhibitors by ensuring congruence between the NPOs’ mission, objectives and activities and designing suitable marketing strategies.

This study contributes to elucidating this complex circular system of exchange and its inhibitors in a challenging and understudied context. It offers support to Bagozzi’s (1974, 1975, 1994, 2011) calls for uncovering the factors constraining or facilitating exchanges that have an impact going beyond the relationship between three or more partners and the conditions that govern these exchanges. Moreover, and to the best of the authors’ knowledge, this is the first empirical attempt to support Bagozzi’s (1994) conceptualisation. It also brings an update to NPOs’ data and marketing strategy in a region near the crossroads of Middle Eastern, North African and Western influences.

Dependence on access to European markets through subcontracting relationships with European firms has exposed subcontracting clothing and textile producers in less developed economies to the vagaries of international market competition. This paper aims to examine the problems that such exposure creates and the requirements for developing marketing activities through the concept of the alliance life cycle as a viable solution for a sample of Tunisian clothing and textile firms.

The inductive reasoning of this research was implemented through qualitative research based on a range of tools derived from a case study and a dual ethnographic approach.

The main results showed that life cycle stages of the subcontracting firms reflected Schumpeter's creation and destruction cycle of innovation. Therefore, subcontracting firms could learn from their activities with their business customers so that they developed marketing competences in innovative processes. The findings also demonstrated that some of the firms in the Tunisian clothing and textile industries were more successful than others.

This research focused mainly on subcontracting alliances with implications for future study of other alliances for different industries.

The life cycle approach could be of great interest to subcontracting managers in the post Multi Fibre Arrangement era. This approach is relevant mainly for decision makers in providing them with a framework within which they might optimise their marketing strategies and their implementations.

The research originality resides in its Schumpeterian perspective in considering business‐to‐business relationships. The value of the paper is to focus on the evolutionary aspects of relationships between contractors and subcontractors and the patterns of the marketing development within these relationships.