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Purpose: Interpretive research in management accounting and control provides rich insights from empirically based studies, but it has been criticised for lacking generalisability and potential subjectivity. On the latter, triangulation is useful, and this paper aims to offer some insights on a triangulation technique thus far not commonly reported in management accounting/control research.
Design/methodology/approach: Drawing on a study of the roles of management accountants in performance management systems, this paper offers some insights from empirical experiences on the use of concept maps as a tool to assist triangulation and improve understanding of complex empirical phenomena.
Findings: The concept maps as utilised revealed additional insights which were not recounted by interviewees during the normal interview time. This is a potentially important finding for consideration of future researchers.
Practical implications: In this paper, how concept maps were used is detailed, and it is hoped that future researchers will find their use beneficial in interview settings.
Originality/value: Thus far, concept maps seem under-utilised in management accounting and control research. This paper gives some initial insights on how they may be used in case study settings.
Purpose
In recognising the key role of business intelligence and big data analytics in influencing companies’ decision-making processes, this paper aims to codify the main phases through which companies can approach, develop and manage big data analytics.
Design/methodology/approach
By adopting a research strategy based on case studies, this paper depicts the main phases and challenges that companies “live” through in approaching big data analytics as a way to support their decision-making processes. The analysis of case studies has been chosen as the main research method because it offers the possibility for different data sources to describe a phenomenon and subsequently to develop and test theories.
Findings
This paper provides a possible depiction of the main phases and challenges through which the approach(es) to big data analytics can emerge and evolve over time with reference to companies’ decision-making processes.
Research limitations/implications
This paper recalls the attention of researchers in defining clear patterns through which technology-based approaches should be developed. In its depiction of the main phases of the development of big data analytics in companies’ decision-making processes, this paper highlights the possible domains in which to define and renovate approaches to value. The proposed conceptual model derives from the adoption of an inductive approach. Despite its validity, it is discussed and questioned through multiple case studies. In addition, its generalisability requires further discussion and analysis in the light of alternative interpretative perspectives.
Practical implications
The reflections herein offer practitioners interested in company management the possibility to develop performance measurement tools that can evaluate how each phase can contribute to companies’ value creation processes.
Originality/value
This paper contributes to the ongoing debate about the role of digital technologies in influencing managerial and social models. This paper provides a conceptual model that is able to support both researchers and practitioners in understanding through which phases big data analytics can be approached and managed to enhance value processes.
Purpose – This paper aims to determine the affecting factors of the brand authenticity of startups in social media.
Design/methodology/approach – Using a qualitative method based on a grounded theory approach, this research specifies and classifies the affecting factors of brand authenticity of startups in social media through in-depth semi-structured interviews.
Findings – Multiple factors affecting the brand authenticity of startups in social media are determined and categorized as indexical, iconic and existential cues through this research. Connection to heritage and having credible support are determined as indexical cues. Founder intellectuality, brand intellectuality, commitment toward customers and proactive clear and interesting communications are identified as iconic cues. Having self-confidence and self-satisfaction, having intimacy with the brand and a joyful feeling for interactions with the community around the brand are determined as existential cues in this research. This research furthers previous arguments on a multiplicity of brand authenticity by shedding light on the relationship between the different aspects of authenticity and the form that different affecting factors can be organized together. Consumers eventually evaluate a strengthened perception of brand authenticity through existential cues that reflect the cues of other aspects (iconic and indexical) which passed through the goal-based assessment and self-authentication filter.
Research limitations/implications – The research sampling population can be more diversified in terms of sociodemographic attributes. Due to the qualitative methodology of this research, assessment of the findings through quantitative methods can be considered in future research. Practical implications – Using the findings of this research, startup managers can properly build a perception of authenticity in their consumers’ minds by using alternate factors while lacking major indexical cues such as heritage. This research helps startup businesses to design their brand communications better to convey their authenticity to their audiences.
Originality/value – This research determines the factors affecting the authenticity of startup brands in social media. It also defines the process of authenticity perception through different aspects of brand authenticity.
Purpose
The authors study the valuation effect of corporate diversification in the initial phase of the COVID-19 pandemic in 2020 in Europe.
Design/methodology/approach
Applying a cross-sectional regression model to a sample of public companies headquartered in the European Union, the authors investigate the existence of and the change in a diversification discount between 2018 and 2020. By applying the Excess Q methodology, the authors make an industry adjustment of diversified companies to measure the value effect of corporate diversification.
Findings
The authors find an economically and statistically significant diversification discount that increases from an average Excess Q of −0.05 in 2019 to −0.10 in 2020. The diversified companies' inferior fundamental financial performance in 2020 accompanies the discount. The results deviate from those of previous research, which mostly show a decrease in the diversification discount in economic crises, and thereby, shed doubt on whether diversification provides insurance against pandemic-induced adverse value effects.
Originality/valueThe study distinguishes the role of corporate diversification during recessionary periods by establishing that the valuation effect of diversification depends on the nature of the crisis. The analysis incorporates criticism of previous studies concerning a biased methodology and uniform data source by applying the Excess Q methodology and using FactSet industry segment data.
Purpose – Many start-ups are in search of cooperation partners to develop their innovative business models. In response, incumbent firms are introducing increasingly more cooperation systems to engage with startups. However, many of these cooperations end in failure. Although qualitative studies on cooperation models have tried to improve the effectiveness of incumbent start-up strategies, only a few have empirically examined start-up cooperation behavior. The paper aims to discuss these issues.
Design/methodology/approach – Drawing from a series of qualitative and quantitative studies. The scale dimensions are identified on an interview based qualitative study. Following workshops and questionnaire-based studies identify factors and rank them. These ranked factors are then used to build a measurement scale that is integrated in a standardized online questionnaire addressing start-ups. The gathered data are then analyzed using PLS-SEM.
Findings – The research was able to build a multi-item scale for start-ups cooperation behavior. This scale can be used in future research. The paper also provides a causal analysis on the impact of cooperation behavior on start-up performance. The research finds, that the found dimensions are suitable for measuring cooperation behavior. It also shows a minor positive effect on start-up’s performance.
Originality/value – The research fills the gap of lacking empirical research on the cooperation between start-ups and established firms. Also, most past studies focus on organizational structures and their performance when addressing these cooperations. Although past studies identified the start-ups behavior as a relevant factor, no empirical research has been conducted on the topic yet.
Purpose
The purpose of this study is to examine private households’ preferences for service bundles in the German energy market.
Design/methodology/approach
This investigation is based on survey data collected from 3,663 customers of seven mainly municipal energy suppliers in the German energy market. The data set was analyzed via a binary logistic regression model to identify the most prospective customers and their preferences regarding bundles of energy services.
Findings
The results indicate that potential adopters of energy-related service bundles have greater prior knowledge about service bundles; place higher importance on simplified handling, flat rates and long price guarantees; prefer to purchase a service bundle from an energy supplier; live in urban areas and have a gas tariff; are both less likely to have a green electricity tariff and to support the German energy transition; have a greater intention to purchase a smart home product; are less likely to already be prosumers; and prefer customer centers and social media as communication channels with energy providers.
Practical implications
This paper offers several implications for decision-makers in developing marketing strategies for bundled offerings in a highly competitive energy market.
Originality/value
This paper contributes to the sparse research on service bundles in the energy sector, despite the growing interest of energy suppliers and consumers in this topic. It expands the research focusing on the telecommunications sector.
The purpose of this paper is to study the impact of transparency on the political budget cycle (PBC) over time and across countries. So far, the literature on electoral cycles finds evidence that cycles depend on the stage of an economy. However, the author shows – for the first time – a reliance of the budget cycle on transparency. The author uses a new data set consisting of 99 developing and 34 Organization for Economic Cooperation and Development countries. First, the author develops a model and demonstrates that transparency mitigates the political cycles. Second, the author confirms the proposition through the econometric assessment. The author uses time series data from 1970 to 2014 and discovers smaller cycles in countries with higher transparency, especially G8 countries.
Purpose – This paper explores, which employer attractiveness attributes Generation Z (Gen Z) talents prioritize. Comparing the findings for female and male participants, this study examines whether gender-specific work value orientations prevail among Gen Z talents and impact their expectations toward employers.
Design/methodology/approach – A survey was conducted among 308 students of business, economics and management in Germany. Data were collected using the employer attractiveness scale of Berthon and colleagues (2005) complemented by an additional dimension focusing on work–life balance.
Findings – Findings indicate that Gen Z talents primarily expect a fun work environment, a positive team atmosphere and supportive relations with colleagues and superiors. Application aspects and work–life balance enabling services are expected the least. Expectations of four of the six attributes measured differ significantly among women and men, indicating that traditional gender assumptions continue to be reflected in the work value orientations of Gen Z talents.
Research limitations/implications – The sample was limited to business, economics and management students in Germany. Additional research should include a wider variety of respondents of different disciplines and countries.
Practical implications – Practical implications refer to emphasizing the social value of employment in the employee value proposition and customizing employer branding activities by gender.
Originality/value – This study contributes to the literature by empirically determining which employer attractiveness attributes Gen Z talents expect and whether and how these expectations vary by gender.
Purpose – The purpose of this paper is to examine the mediating effect of psychological contract breach on the relationship between job insecurity and counterproductive workplace behavior (CWB) and the moderating effect of employment status in this relationship.
Design/methodology/approach – Data were collected from 212 supervisor–subordinate dyads in a large Chinese state-owned air transportation group. AMOS 17.0 software was used to examine the hypothesized predictions and the theoretical model.
Findings – The results showed that psychological contract breach partially mediates the effect of job insecurity on CWB, including organizational counterproductive workplace behavior and interpersonal counterproductive workplace behavior. In addition, the relationships between job insecurity, psychological contract breach and CWB differ significantly between permanent workers and contract workers.
Originality/value – The present study provides a new insight into explaining the linkage between job insecurity and negative work behaviors as well as suggestions to managers on minimizing the harmful effects of job insecurity.
Purpose: The purpose of this paper is to comprehensively characterise the interdisciplinary phenomenon of ambush marketing in sports, structure its manifestations, illustrate the consequences associated with ambush marketing and provide a critical evaluation from an objective perspective.
Design/methodology/approach: Various approaches to the definition of ambush marketing are presented and the objectives pursued with ambush marketing are identified. In this paper a new approach has been developed to structure the strategies and manifestations of ambush marketing.
Findings: It is a fine line between creative marketing and infringing on sponsorship rights. So the interdisciplinary phenomenon ambush marketing is discussed controversially. Ambush marketing is situated at the intersection of two opposing spheres of interest conducting a battle for shares of the marketing potential of a sports event. On one side there is the disparaging view of ambush marketing founded on legal and/or ethical considerations. On the other, the author has the respectful assessment of ambushers characterised by their innovative, creative marketing.
Practical implications: The analysis conducted in this paper leads to the conclusion that a general evaluation or condemnation of ambush marketing is not feasible. A four-field matrix emerges from the combination of a legal statutory consideration on one hand and an ethical-moral assessment on the other.
Originality/value: The paper describes and structures ambush marketing in a novel form and discusses illustrating examples from major sporting events. Ambush marketing is evaluated from a neutral perspective by summarising the opportunities and threats of ambush marketing which leads to a nuanced contemplation of ambush marketing.