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Article
Publication date: 1 December 2005

Ryan Samuel Sale and Martha Lair Sale

The purpose of this paper is to suggest a performance evaluation technique that allows for the inclusion of qualitative data in a way that is more easily quantified.

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Abstract

Purpose

The purpose of this paper is to suggest a performance evaluation technique that allows for the inclusion of qualitative data in a way that is more easily quantified.

Design/methodology/approach

The performance evaluation technique described in this paper is a combination of two existing techniques: the balanced scorecard and the analytical hierarchy process.

Findings

These two methods are found to complement each other quite well. An example illustrates the combined usage of the two techniques and the inherent advantages of the combination.

Research limitations/implications

Use of analytic hierarchy process, without reliance on one of several commercially available software programs, may prove to be unwieldy and time consuming.

Practical implications

This paper demonstrates a technique allowing managers to use qualitative measures in performance evaluations without concern that the results will be judged to be unsubstantiated and overly subjective.

Originality/value

This paper combines two existing methods. The strengths and weaknesses of these two methods combine to create a technique that is superior to the use of either one in isolation.

Details

Managerial Auditing Journal, vol. 20 no. 9
Type: Research Article
ISSN: 0268-6902

Keywords

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Article
Publication date: 1 January 1975

Knight's Industrial Law Reports goes into a new style and format as Managerial Law This issue of KILR is restyled Managerial Law and it now appears on a continuous updating basis…

837

Abstract

Knight's Industrial Law Reports goes into a new style and format as Managerial Law This issue of KILR is restyled Managerial Law and it now appears on a continuous updating basis rather than as a monthly routine affair.

Details

Managerial Law, vol. 18 no. 1
Type: Research Article
ISSN: 0309-0558

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Article
Publication date: 6 October 2020

Otto Afiuc, Samuel K. Bonsu, Franklyn Manu, Casey Brett Knight, Swati Panda and Charles Blankson

Using social exchange theory as a contextual backdrop, this study aims to better understand how corporate social responsibility (CSR) can contribute to customer retention (CR). A…

1703

Abstract

Purpose

Using social exchange theory as a contextual backdrop, this study aims to better understand how corporate social responsibility (CSR) can contribute to customer retention (CR). A conceptual framework is developed to illustrate the proposed relationship and the influence of mediating factors. The telecommunication industry in Ghana is used to operationalize the conceptual framework.

Design/methodology/approach

Qualitative and quantitative data were collected through face-to-face interviews with CSR managers and through a structured questionnaire. The data were analyzed using qualitative analysis and structural equation modeling.

Findings

Findings suggest that CSR, corporate image and service quality have significant relationships with both corporate image and CR. Corporate image also mediates the relationship between CSR, customer value and service quality with that of CR. The authors also find that CSR strengthens the relationship between customer value and service quality with that of corporate image, which subsequently leads to enhanced CR.

Originality/value

Thus far, the mediating variables that help explain and predict the relationship between CSR activities and CR have been overlooked in the extant literature. The results of this study will help fill a critical knowledge gap in marketing and CSR literature.

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Article
Publication date: 1 June 1900

The decision of the Wolverhampton Stipendiary in the case of “Skim‐milk Cheese” is, at any rate, clearly put. It is a trial case, and, like most trial cases, the reasons for the…

66

Abstract

The decision of the Wolverhampton Stipendiary in the case of “Skim‐milk Cheese” is, at any rate, clearly put. It is a trial case, and, like most trial cases, the reasons for the judgment have to be based upon first principles of common‐sense, occasionally aided, but more often complicated, by already existing laws, which apply more or less to the case under discussion. The weak point in this particular case is the law which has just come into force, in which cheese is defined as the substance “usually known as cheese” by the public and any others interested in cheese. This reliance upon the popular fancy reads almost like our Government's war policy and “the man in the street,” and is a shining example of a trustful belief in the average common‐sense. Unfortunately, the general public have no direct voice in a police court, and so the “usually known as cheese” phrase is translated according to the fancy and taste of the officials and defending solicitors who may happen to be concerned with any particular case. Not having the general public to consult, the officials in this case had a war of dictionaries which would have gladdened the heart of Dr. JOHNSON; and the outcome of much travail was the following definition: cheese is “ coagulated milk or curd pressed into a solid mass.” So far so good, but immediately a second definition question cropped up—namely, What is “milk?”—and it is at this point that the mistake occurred. There is no legal definition of new milk, but it has been decided, and is accepted without dispute, that the single word “milk” means an article of well‐recognised general properties, and which has a lower limit of composition below which it ceases to be correctly described by the one word “milk,” and has to be called “skim‐milk,” “separated milk,” “ milk and water,” or other distinguishing names. The lower limits of fat and solids‐not‐fat are recognised universally by reputable public analysts, but there has been no upper limit of fat fixed. Therefore, by the very definition quoted by the stipendiary, an article made from “skim‐milk” is not cheese, for “skim‐milk” is not “milk.” The argument that Stilton cheese is not cheese because there is too much fat would not hold, for there is no legal upper limit for fat; but if it did hold, it does not matter, for it can be, and is, sold as “Stilton” cheese, without any hardship to anyone. The last suggestion made by the stipendiary would, if carried out, afford some protection to the general public against their being cheated when they buy cheese. This suggestion is that the Board of Agriculture, who by the Act of 1899 have the legal power, should determine a lower limit of fat which can be present in cheese made from milk; but, as we have repeatedly pointed out, it is by the adoption of the Control system that such questions can alone be settled to the advantage of the producer of genuine articles and to that of the public.

Details

British Food Journal, vol. 2 no. 6
Type: Research Article
ISSN: 0007-070X

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Article
Publication date: 11 January 2016

Jack L. Winstead, Milorad M. Novicevic, John H. Humphreys and Ifeoluwa Tobi Popoola

The purpose of this paper is to explore the congruencies and incongruences between the moral and entrepreneurial accountabilities of Lillian McMurry to provide insights for…

459

Abstract

Purpose

The purpose of this paper is to explore the congruencies and incongruences between the moral and entrepreneurial accountabilities of Lillian McMurry to provide insights for entrepreneurs and entrepreneurship. Ms McMurry was the entrepreneurial force behind the founding of Trumpet Records, a unique, Mississippi Delta Blues record label in the 1950s.

Design/methodology/approach

The examination of this historical case study is grounded in the theoretical examination of the tensions between Lillian McMurry’s felt moral and entrepreneurial accountabilities. Using an analytical archival historical method, a narrative explanation of how these tensions influenced the success and, ultimately, the failure of Trumpet Records are developed.

Findings

The accounting records highlighted a number of issues hampering the commercial profitability of Trumpet Records. Moreover, the archival and documentary sources examined also proved revealing as to conflicts between Ms McMurry’s personal character and mercantile determination as an entrepreneur.

Research limitations/implications

The approach of using analytically structured historical narrative as a research strategy is but one method of explaining the tensions between the moral and entrepreneurial accountabilities of Lillian McMurry.

Practical implications

The proponents of virtue ethics suggest that this Aristotelian personal character perspective is more fundamental than traditional, act-oriented consequentialist teleological and deontological ethical decision-making approaches. A perspective of moral accountability exceeding the norm of the obstructionist stance is required to maintain a sound balance between entrepreneurial accountability and moral accountability.

Originality/value

This paper adopts a mercantile perspective, using the accounting and related business records of Trumpet Records, to examine the leadership characteristics of Lillian McMurry. Practical lessons learned for entrepreneurs facing the moral dilemma of competing accountabilities and advance questions to spur future research in this area are drawn.

Details

Journal of Management History, vol. 22 no. 1
Type: Research Article
ISSN: 1751-1348

Keywords

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Book part
Publication date: 13 August 2018

Robert L. Dipboye

Abstract

Details

The Emerald Review of Industrial and Organizational Psychology
Type: Book
ISBN: 978-1-78743-786-9

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Article
Publication date: 19 May 2021

Emmanuel Adu-Ameyaw, Albert Danso, Samuel Acheampong and Cynthia Akwei

This study aims to examine the impact of executive bonus compensation on a firm’s financial leverage policy and the extent to which this compensation–leverage relation is…

661

Abstract

Purpose

This study aims to examine the impact of executive bonus compensation on a firm’s financial leverage policy and the extent to which this compensation–leverage relation is moderated by firm growth and executive ownership.

Design/methodology/approach

Using data from 213 non-financial and non-utility UK FTSE 350 firms for the period 2007–2015, generating a total of 1,784 firm-year observations, panel econometric methods are used to test the model.

Findings

Drawing insights from agency theoretic view, this paper uncovers that managerial cash bonus compensation is negatively and significantly related to financial leverage. However, stock bonus compensation has a positive and significant impact on leverage. This study also observes that compensation–leverage is moderated by both firm growth and executive ownership. The results remain robust to alternative econometric models.

Originality/value

While this paper builds on the risk-motivated argument of executive bonus compensation literature, it is the first – to the best of the knowledge – to explore the bonus compensation-corporate financial leverage and, particularly, examine the extent to which firm growth and corporate executive ownership matter in this relationship.

Details

International Journal of Accounting & Information Management, vol. 29 no. 3
Type: Research Article
ISSN: 1834-7649

Keywords

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Article
Publication date: 9 June 2023

Seongsoo Jang, Hwang Kim and Vithala R. Rao

Firms can benefit from designing sales promotion based on the analysis of consumers' physical exercise and purchase data. This study aims to study mobile exercise app data to…

562

Abstract

Purpose

Firms can benefit from designing sales promotion based on the analysis of consumers' physical exercise and purchase data. This study aims to study mobile exercise app data to explore how purchasing a promoted or nonpromoted product affects exercisers’ subsequent exercise and purchase behaviors.

Design/methodology/approach

Drawing from the theoretical framework of overjustification effect, this study empirically examines the effects of the purchase of promoted – monetary and nonmonetary – or nonpromoted products on relationships (1) between past and subsequent exercise behaviors and (2) between past exercise and subsequent purchase behaviors. Novel data of one million exercise activities and purchase transactions created by 7,517 mobile exercise app users were collected.

Findings

The results reveal that monetary and nonmonetary promotions have a negative effect on overall consumers’ amount of physical exercise but increase heavy exercisers’ exercise amount. In addition, nonmonetary (monetary) promotion has a positive (negative) effect on consumers’ purchase expenditure but has no moderating effect on the exercise–expenditure relationship.

Originality/value

This study provides a theoretical framework explaining how to mitigate the dark side of sales promotions while targeting right exercise consumer segments with the right promotion campaigns.

Details

Information Technology & People, vol. 37 no. 4
Type: Research Article
ISSN: 0959-3845

Keywords

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Article
Publication date: 1 July 1983

Colin J. Newman, who joined Samuel Banner & Co. Ltd. in 1978 as manager of the Vegetable Oil Division has been appointed to the board. He is well‐known in the surface coating…

22

Abstract

Colin J. Newman, who joined Samuel Banner & Co. Ltd. in 1978 as manager of the Vegetable Oil Division has been appointed to the board. He is well‐known in the surface coating industry having spent five years in seed crushing and oil processing and 12 years in resin manufacturing. He will continue to be responsible for the operation and trading activities of the Vegetable Oil Division which supplies a range of oil and derivitives to the surface coating industry.

Details

Pigment & Resin Technology, vol. 12 no. 7
Type: Research Article
ISSN: 0369-9420

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Book part
Publication date: 2 November 2020

Yvette J. Lazdowski

Abstract

Details

Persistence and Vigilance: A View of Ford Motor Company’s Accounting over its First Fifty Years
Type: Book
ISBN: 978-1-83867-998-9

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