Tim Baker, Aysajan Eziz and Robert J. Harrington
This paper aims to (1) organize the open literature on hotel revenue management systems, (2) compare practitioner systems in terms of functionality and (3) integrate (1)-(2) into…
Abstract
Purpose
This paper aims to (1) organize the open literature on hotel revenue management systems, (2) compare practitioner systems in terms of functionality and (3) integrate (1)-(2) into research stream recommendations for the open literature with an empirical focus.
Design/methodology/approach
The authors use Nickerson’s taxonomy development method from the field of information systems to build the taxonomy.
Findings
New forecasting areas include developing a metric for the degree of strategic fit of a hotel’s pricing strategy and using it in conjunction with quantifications of online reviews for predictions. New price optimization avenues include determining whether a lack of congruence between customer perceptions of fairness and trust and pricing history has a detrimental effect on overall hotel performance and determining which combinations of flexible products, decision-maker risk aversion, nonparametric forecasting and reference effect optimization features work best in which situations.
Originality/value
This is the first study to combine vendor activities outside the technical realms of forecasting and price optimization with an emphasis on the choice modeling technical framework. This study points to several promising studies using qualitative methods, action research and design science.
Details
Keywords
The shift from product‐focused to customer‐focused organisational structures is motivated by the need to come closer to the problems the customer is trying to solve. This shift…
Abstract
The shift from product‐focused to customer‐focused organisational structures is motivated by the need to come closer to the problems the customer is trying to solve. This shift and the continuing demand for customer workers presents managers, human resource practitioners and workers with challenges that go beyond the development of customer skills. Customer relationship management is a mix of technical and human capacities. These challenges need addressing if companies are to continue to compete in a service‐based economy.
Details
Keywords
Hopefully you do not need reminding of the importance held by the processes, systems and structures you have in place to serve your customers in this service‐crazy age. Terms such…
Abstract
Hopefully you do not need reminding of the importance held by the processes, systems and structures you have in place to serve your customers in this service‐crazy age. Terms such as CRM, customer focus and customer orientation have quickly become part of the corporate dictionary. Put quite simply, as more and more companies continue to adapt to the tests of the service model, tackling the challenges it throws up becomes paramount.
Details
Keywords
Abstract
Details
Keywords
Tim Fogarty and David A. Jones
This article aims to review qualitative research on tax practitioners. US tax professionals have always found themselves in a uniquely ambiguous position. Unlike auditors, the…
Abstract
Purpose
This article aims to review qualitative research on tax practitioners. US tax professionals have always found themselves in a uniquely ambiguous position. Unlike auditors, the espousal of service to the public interest is not constantly articulated. Unlike management consultants, the devotion that practitioners can have to their clients’ interest cannot be unconstrained. Tax practitioners are expected to help clients minimize their tax liabilities, while simultaneously assisting the government collect fair shares of tax revenue. Using semi-structured interviews, the paper examines the nuance of this navigation. Practitioners struggle to serve two masters, albeit imperfectly. The qualitative nature of relationships looms as a disproportionally important factor, often neglected in normative accounts and empirical evaluations
Design and methodology/approach
Semi-structured interviews with tax practitioners.
Findings
Practitioners struggle to serve two masters, albeit imperfectly. Where they strike the balance is difficult to predict, as people differ in how aggressive they are willing to be. Practitioners want to be ethical and rarely are willing to take positions that they perceive to be dangerous to their livelihood. The fear of audits is also shared. The qualitative nature of relationships looms as a disproportionately important factor, and one that is not well-appreciated in the literature.
Research limitations/implications
More study of a qualitative nature is needed. Students need to be given a better idea of the conflicts that exist in practice on a daily basis. More work is needed that exposes the importance of the client interface and the limited value of tax research outside of the marketplace.
Practical implications
The long-term relationship with clients is very important to how tax practitioners approach the ambiguities of the tax law. How tax practitioners decide what is worth an investment of their time is under-studied
Social implications
The extent to which we can ask individuals to protect the integrity of the tax collection process is debatable as long as they are compensated by self-interested taxpayers. The limits of ethical codes should be revisited in such a complex world.
Originality/value
Actually listens to working professions describe their world.
Details
Keywords
Eman El Shenawy, Tim Baker and David J. Lemak
The purpose of this study is to integrate findings of empirical studies regarding the effect of total quality management (TQM) on competitive advantage. This purpose is to support…
Abstract
Purpose
The purpose of this study is to integrate findings of empirical studies regarding the effect of total quality management (TQM) on competitive advantage. This purpose is to support building a theoretical model of TQM and its components. These components are: top management commitment/leadership, teams, culture, training/education, and process efficiency; they are grounded in the work of Deming and deduced from three other models offered by Dean and Bowen and Reed et al.
Design/methodology/approach
This study employed a meta‐analysis to synthesize results of a sample of 51 studies into, effectively, one database. The meta‐analysis approach is used to establish external validity for the theoretical model of TQM used in the paper. The sample includes studies that were conducted in different countries to provide a comprehensive investigation.
Findings
Each individual component of TQM was associated with competitive advantage, that these associations each explain roughly 60 percent of the variability in competitive advantage, and that a 1 point change in an average component score (1‐5 Likert scale) results in at least a 0.1 point change in competitive advantage.
Research limitations/implications
The strong correlations between the five components, coupled with the limited sample size, made it impossible to fit a competitive advantage explanation model that included all five components with any statistical significance. Thus, it was not possible to determine the relative impacts of the five components on competitive advantage. Moreover, these limitations made the impact of leadership relative to other variables indeterminate, even in two independent variable models.
Originality/value
Despite the modest findings, this study provides a link between the theory and practice of TQM efforts and provides direction for future research.
Details
Keywords
Two core assumptions set network theory apart from other perspectives and direct research into specific strategic and organizational topics.