Zahra Tabaei Aghdaei, Janet R. McColl-Kennedy and Leonard V. Coote
The purpose of this paper is to: (1) better understand the structure (hierarchy) of customer goals providing conceptual clarity; and (2) propose a hierarchy of customer goals…
Abstract
Purpose
The purpose of this paper is to: (1) better understand the structure (hierarchy) of customer goals providing conceptual clarity; and (2) propose a hierarchy of customer goals conceptual framework that explicates how healthcare customer goals are linked to drivers and outcomes, thus building theory and informing practice.
Design/methodology/approach
The research draws on 21 in-depth interviews of patients with a chronic disease. Drawing principally on construal-level theory and using manual thematic analysis and Leximancer, this article provides new insights into customer goals.
Findings
In a first, the authors identify a two-dimensional structure for each of the three main goal types, which previously had been viewed as unidimensional. The authors develop a conceptual framework linking drivers of goal setting (promotion/prevention focus world view and perceived role) with goal type (life goals, focal goals and action plan goals and their respective subgoals) and outcomes (four forms of subjective well-being). Visual concept maps illustrate the relative importance of certain health-related goals over others.
Research limitations/implications
The usefulness of the authors’ conceptual framework is demonstrated through the application of their framework to goal setting among healthcare customers, showing links between the structure of goals (life goals, focal goals and action plan goals) to drivers (promotion/prevention focus world view and perceived role) and outcomes (subjective well-being) and the framework's potential application to other service settings.
Originality/value
This study contributes to healthcare marketing and service management literature by providing new insights into goal setting and proposing a novel hierarchy of customer goals conceptual framework linking drivers, goal types and outcomes.
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Lilliemay Cheung, Janet R. McColl-Kennedy and Leonard V. Coote
This paper aims to demonstrate how vulnerable consumer-citizens mobilize social capital following a natural disaster, showing how different forms of social capital contribute to…
Abstract
Purpose
This paper aims to demonstrate how vulnerable consumer-citizens mobilize social capital following a natural disaster, showing how different forms of social capital contribute to well-being and resilience.
Design/methodology/approach
An embedded case study design comparing three different social networks is employed.
Findings
Understanding the active role consumer-citizens play in provisioning within social networks provides a deeper understanding of the important mechanisms that explain how different forms of social capital contribute to well-being. The three identified networks demonstrate different structural signatures composed of differing forms of social capital that arise following a natural disaster.
Research limitations/implications
Drawing on social capital theory, this study contributes to advancing transformative service research, providing implications for both theory and practice.
Originality/value
This study is one of the first to empirically compare networks in a natural disaster context, demonstrating the effects of bonding, bridging and linking social capital on well-being and community resilience. This study shows how social network analysis can be used to model network processes and mechanisms. Findings highlight the important role of social provisioning to vulnerable consumer-citizens as an alternate form of consumption.
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Michael J. Turner and Leonard V. Coote
This paper aims to introduce and illustrate how discrete choice experiments (DCEs) can be used by accounting researchers and present an agenda of accounting-related research…
Abstract
Purpose
This paper aims to introduce and illustrate how discrete choice experiments (DCEs) can be used by accounting researchers and present an agenda of accounting-related research topics that might usefully benefit from the adoption of DCEs.
Design/methodology/approach
Each major phase involved in conducting a DCE is illustrated using a capital budgeting case study. The research agenda is based on a review of experimental research in financial accounting, management accounting and auditing.
Findings
DCEs can overcome some of the problems associated with asking decision-makers to rank or rate alternatives. Instead, they ask decision-makers to choose an alternative from a set. DCEs arguably better reflect the realities of real-world decision-making because decision-makers need to make trade-offs between all of the alternatives relevant to a decision. An important advantage that DCEs offer is their ability to calculate willingness-to-pay estimates, which can enable the valuation of non-market goods. Several streams of experimental accounting research would appear well-suited to investigation with DCEs.
Research limitations/implications
While every effort has been made to ensure that this illustration is as generic to as the many potential studies as possible, it may be that researchers seeking to utilise a DCE need to refer to additional literary sources. This study, however, should serve as a useful starting point.
Practical implications
Accounting researchers are expected to benefit from reading this article by being: made aware of the DCE method and its advantages; shown how to conduct a DCE; and provided with an agenda of accounting-related research topics that might usefully benefit from application of the DCE methodology.
Originality/value
It is the authors’ understanding that this is the first article directed to accounting academics regarding the conduct of DCEs for accounting research. It is hoped that this study can provide a useful platform for accounting academics to launch further research adopting DCEs.
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Michael J. Turner and Leonard V. Coote
While investment decisions may be financial decisions, there is a growing recognition that they are also often non-financially based decisions. The purpose of this study is to…
Abstract
Purpose
While investment decisions may be financial decisions, there is a growing recognition that they are also often non-financially based decisions. The purpose of this study is to report findings focused on the project selection stage of capital budgeting, which has the objectives of exploring for: the relative degree of emphasis decision makers attach to a financial and non-financial orientation in capital budgeting; and the role, if any, that two agency theory variables have on the relative degree of emphasis: a personal incentive for project go-ahead and monitoring of project outcomes through a post-audit.
Design/methodology/approach
Discrete choice experiments (DCEs) are used and framed in a between-subjects 2 (personal incentive) × 2 (monitoring) design. DCEs are well-suited to research questions which examine some tension between competing alternatives. For example, trade-offs involving the relative degree of emphasis decision makers attach to a financial and non-financial orientation in capital budgeting.
Findings
In the absence of a personal incentive and monitoring, decision makers attach a significant degree of emphasis to cash inflows and cash outflows, both financial factors, and one strategic non-financial factor being improvement in the position of the firm vis-à-vis competitors in capital budgeting. However, when decision makers receive a personal incentive from project go-ahead, they attach a lower degree of emphasis to cash outflows. Alternatively, when there is monitoring through a post-audit and a personal incentive, decision makers attach a higher degree of emphasis to cash outflows.
Practical implications
Decision makers attach a significant degree of emphasis to only a relatively narrow band of attributes in making a capital budgeting decision, which is true in both the absence of and in the presence of the agency conditions. There is also little support for the view that there is any higher degree of emphasis attached to a financial orientation vis-à-vis a non-financial orientation. A particularly important finding relates to the overarching goal of monitoring through a post-audit. One view is that it should foster more accurate forecasting by making forecasters aware that their efforts will be reviewed. However, the findings of this study appear to be more supportive of a view that post-audits might lead agents to become more conservative or even shy away from projects.
Originality/value
The study makes contributions to the growing field of research which has the objective of exploring for the relative degree of emphasis decision makers attach to a financial and non-financial orientation in capital budgeting. In particular, it extends the prior research through its investigation of the role that two agency theory variables play in the relative degree of emphasis decision makers attach to a financial and non-financial orientation: a personal incentive for project go-ahead and monitoring of project outcomes through a post-audit.
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Czafrann Ali, T. Bettina Cornwell, Doan Nguyen and Leonard Coote
Despite the now well developed use of sponsorship linked marketing, there have been few methodological advances in the measurement of sponsorship constructs and outcomes. This…
Abstract
Despite the now well developed use of sponsorship linked marketing, there have been few methodological advances in the measurement of sponsorship constructs and outcomes. This paper offers a preliminary development of an activity index for use in the sponsorship marketing context. The activity index seeks to capture the consumer's extended experience with sport (rugby) and considers the relationship of this overall experience to sponsorship-related outcomes of interest. Initial development of the index, based on a convenience sample of 108 people visiting a sports centre, shows promise.
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Leonard V. Coote, Evan Price and Anna‐Lena Ackfeldt
The authors report the results of two studies that model the antecedents of goal congruence in retail‐service settings. They draw the antecedents from extant research and propose…
Abstract
The authors report the results of two studies that model the antecedents of goal congruence in retail‐service settings. They draw the antecedents from extant research and propose that goal congruence is related to employees' perceptions of morale, leadership support, fairness in reward allocation, and empowerment. They hypothesize and test direct and indirect relationships between these constructs and goal congruence. Results of structural equations modeling suggest an important mediating role for morale and interesting areas of variation across retail and service settings.
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The Equal Pay Act 1970 (which came into operation on 29 December 1975) provides for an “equality clause” to be written into all contracts of employment. S.1(2) (a) of the 1970 Act…
Abstract
The Equal Pay Act 1970 (which came into operation on 29 December 1975) provides for an “equality clause” to be written into all contracts of employment. S.1(2) (a) of the 1970 Act (which has been amended by the Sex Discrimination Act 1975) provides:
Mukta Srivastava, Sreeram Sivaramakrishnan and Neeraj Pandey
The increased digital interactions in the B2B industry have enhanced the importance of customer engagement as a measure of firm performance. This study aims to map and analyze…
Abstract
Purpose
The increased digital interactions in the B2B industry have enhanced the importance of customer engagement as a measure of firm performance. This study aims to map and analyze temporal and spatial journeys for customer engagement in B2B markets from a bibliometric perspective.
Design/methodology/approach
The extant literature on customer engagement research in the B2B context was analyzed using bibliometric analysis. The citation analysis, keyword analysis, cluster analysis, three-field plot and bibliographic coupling were used to map the intellectual structure of customer engagement in B2B markets.
Findings
The research on customer engagement in the B2B context was studied more in western countries. The analysis suggests that customer engagement in B2B markets will take centre stage in the coming times as digital channels make it easier to track critical metrics besides other key factors. Issues like digital transformation, the use of artificial intelligence for virtual engagement, personalization, innovation and salesforce management by leveraging technology would be critical for improved B2B customer engagement.
Practical implications
The study provides a comprehensive reference to scholars working in this domain.
Originality/value
The study makes a pioneering effort to comprehensively analyze the vast corpus of literature on customer engagement in B2B markets for business insights.
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Jay Weerawardena and Leonard Coote
For several decades, marketing researchers have stressed that firms can achieve competitive advantage by creating superior value for customers through innovation. However the…
Abstract
For several decades, marketing researchers have stressed that firms can achieve competitive advantage by creating superior value for customers through innovation. However the literature on entrepreneurship and innovation based competitive strategy is deficient in several important respects. First, entrepreneurship has been poorly measured in the past. Next, research on innovation is biased towards technological innovation and new product development. Finally, robust measures of sustained competitive advantage have yet to emerge in the literature. This paper examines the role of entrepreneurship in organizational innovation‐based competitive strategy. The study finds that entrepreneurial firms pursue both technological and non‐technological innovations, and all such innovations lead to sustained competitive advantage. The study contributes to the emerging marketing and entrepreneurship interface paradigm by examining the role of entrepreneurship in the innovation based competitive strategy and refining and testing measures of entrepreneurship, organizational innovation, and sustained competitive advantage.
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This study provides a comprehensive framework of adaptation in triadic business relationship settings in the service sector. The framework is based on the industrial network…
Abstract
This study provides a comprehensive framework of adaptation in triadic business relationship settings in the service sector. The framework is based on the industrial network approach (see, e.g., Axelsson & Easton, 1992; Håkansson & Snehota, 1995a). The study describes how adaptations initiate, how they progress, and what the outcomes of these adaptations are. Furthermore, the framework takes into account how adaptations spread in triadic relationship settings. The empirical context is corporate travel management, which is a chain of activities where an industrial enterprise, and its preferred travel agency and service supplier partners combine their resources. The scientific philosophy, on which the knowledge creation is based, is realist ontology. Epistemologically, the study relies on constructionist processes and interpretation. Case studies with in-depth interviews are the main source of data.