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Purpose
Job advertisements are important means of communicating role expectations for management accountants to the labor market. They provide information about which roles are sought and expected. However, which roles are communicated in job advertisements is unknown so far.
Design/methodology/approach
With a text-mining approach on a large sample of 889 job ads, the authors extract information on roles, type of firm and hierarchical position of the management accountant sought.
Findings
The results indicate an apparent mix of different role types with a strong focus on a classic watchdog role. However, the business partner role is more often sought for leadership positions or in family businesses and small- and medium-sized enterprises (SME).
Research limitations/implications
The main limitation is the lack of an agreed-upon measurement instrument for roles in job offers. The study results imply that corporate practice is not as theory-driven as is postulated and communicated in the management accounting community. This indicates the existence of a research-practice gap and tensions between different actors in the management accounting field.
Practical implications
The results challenge the current role discussion of professional organizations for management accountants as business partners.
Originality/value
The authors contribute the first study, which explicitly analyzes the communication of roles in job offers for management accountants. It indicates a discrepancy between scholarly discussion on roles and management accountants' work from an employer's perspective.
This study examines the phenomenon of Virtual Influencer (VI) marketing and its impact on customer purchase behavior. The aim is to understand the scope and impact of VI marketing. The study compares VI marketing to traditional Human Influencer (HI) marketing and identifies the unique benefits and challenges associated with VIs. A survey was conducted to gain insight into consumer attitudes and behaviors toward VIs. Key findings reveal varying levels of trust and acceptance of VIs among consumers. While some participants expressed openness to buying products promoted by VIs, others had reservations about their authenticity. The study also explores the potential role of VIs in the metaverse, highlighting business opportunities and challenges in this evolving digital landscape. Overall, this research sheds light on the growing influence of VIs and the need for further research in the field of marketing.
This study examines the underexplored areas of customer success management, focusing on the impact of leadership and companywide collaboration, and the role of customer success in overall firm performance. A qualitative research approach was utilized, which involved reviewing relevant literature and conducting an interview with the Vice President of Customer Success Management in B2B at a case company. Findings revealed that both leadership and pervasive collaboration greatly enhance the customer journey experience. Given that 75% of Annual Recurring Revenue is derived from existing customers, the substantial role of customer success in propelling business growth is affirmed. The study also demonstrated the importance of proactive customer engagement, assimilating customer feedback into products and services, and nurturing personal relationships with customers for fostering innovation. It further stressed the need for service provision and decision-making at various levels, as well as the implementation of a range of communication channels, to ensure customer success.
In countries such as Germany, where municipalities have planning sovereignty, problems of urban sprawl often arise. As the dynamics of land development have not substantially subsided over the last years, the national government decided to test the instrument of ‘Tradable Planning Permits’ (TPP) in a nationwide field experiment with 87 municipalities involved. The field experiment was able to implement the key features of a TPP system in a laboratory setting with approximated real socioeconomic and planning conditions. In a TPP system allocated planning permits must be used by municipalities for developing land. The permits can be traded between local jurisdictions, so that they have flexibility in deciding how to comply with the regulation. In order to evaluate the performance of such a system, specific field data about future building areas and their impact on community budgets for the period 2014–2028 were collected. The field experiment contains several sessions with representatives of the municipalities and with students. The participants were confronted with two (municipalities) and four (students) schemes. The results show that a trading system can curb down land development in an effective and also efficient manner. However, depending on the regulatory framework, the trading schemes show different price developments and distributional effects. The unexperienced representatives of the local authorities can easily handle with the permits in the administration and in the established market. A trading scheme sets very high incentives to save open space and to direct development activities to areas within existing planning boundaries. It is therefore a promising instrument for Germany and also other regions or countries with an established land-use planning system.
This paper presents a description model for smart, connected devices used in a manufacturing context. Similar to the wide spread adoption of smart products for personal and private usage, recent developments lead to a plethora of devices offering a variety of features and capabilities. Manufacturing companies undergoing digital transformation demand guidance with respect to the systematic introduction of smart, connected devices. The introduction of smart connected devices constitutes a strategic decision cost due to the high future committed cost after introduction and maintaining a smart device fleet by a vendor. This paper aims to support the introduction efforts by classifying the devices and thus helping companies identify their specific requirements for smart, connected devices before initiating widespread procurement. By mapping the features of these devices based on various attributes, allows the clustering of smart, connected devices including a requirement list for their implementation on the shopfloor. Four individual commercially available smart connected devices were analyzed using the description model.
Parallel grippers offer multiple applications thanks to their flexibility. Their application field ranges from aerospace and automotive to medicine and communication technologies. However, the application of grippers has the problem of exhibition wear and errors during the execution of their operation. This affects the performance of the gripper. In this context, the remaining useful life (RUL) defines the remaining lifespan until failure for an asset at a particular time of operation occurs. The exact lifespan of an asset is uncertain, thus the RUL model and estimation must be derived from available sources of information. This paper presents a method for the estimation of the RUL for a two-jaw parallel gripper. After the introduction to the topic, an overview of existing literature and RUL methods are presented. Subsequently, the method for estimating the RUL of grippers is explained. Finally, the results are summarized and discussed before the outlook and further challenges are presented.
Towards a sustainable future, looking beyond the system boundaries of a single manufacturing company is necessary to promote meaningful collaborations in terms of circular economy principles. In this context digital data processing technologies to connect the potential collaborators are seen as enablers to make use of proven collaborative circular business models (CCBMs). Since most of such data processing technologies rely on features to describe the entities involved, it is essential to provide guidance for identifying and selecting the relevant and most appropriate ones. Defining critical success factors (CSFs) is considered a suitable instrument to describe the decisive factors. A systematic literature review (SLR), followed by a qualitative synthesis is investigating two scientific fields of work, namely (1) the general relevant features of CCBMs and, (2) methodologies for determining CSFs. This results in the development of a conceptual framework which provides guidance for digital applications that perform further digital processing based on the relevant CSFs relating to the specific CCBM.
Die vorliegende Studie beschäftigt sich mit der Verbreitung des Customer-Success-Managements im deutschsprachigen Mittelstand und der Frage, wie eine erfolgreiche Implementierung dort durchgeführt werden kann. Die Ergebnisse zeigen, dass, vorgelagert zum eigentlichen Customer-Success-Management-Prozess, interne sowie externe Voraussetzungen im deutschsprachigen Mittelstand geschaffen werden müssen, um eine nachhaltige Implementierung gewährleisten zu können. Dazu zählt die Transformation vom reinen Produktfokus hin zu einer kunden- und servicezentrierten Unternehmensstrategie. Voraussetzung dafür ist die Erhöhung des Digitalisierungsgrads der Produkte und internen Prozesse sowie ein aktives Change-Management.
Twitter and citations
(2023)
Social media, especially Twitter, plays an increasingly important role among researchers in showcasing and promoting their research. Does Twitter affect academic citations? Making use of Twitter activity about columns published on VoxEU, a renowned online platform for economists, we develop an instrumental variable strategy to show that Twitter activity about a research paper has a causal effect on the number of citations that this paper will receive. We find that the existence of at least one tweet, as opposed to none, increases citations by 16-25%. Doubling overall Twitter engagement boosts citations by up to 16%.
The 17 SDGs, as agreed upon by the international community, are designed to be implemented across all levels of human activity. Alongside the level of international politics, this also includes the local levels, national politics, wider society, and the economic sphere. Many channels are called on to further implementation, including the transfer of technology to developing and emerging countries. As the patent holders, this must include the active participation of companies. While the literature examines the important role of technology transfer in North-South business-to-business (B2B) partnerships, studies on the technology transfer between European and African companies are scarce. Therefore, in this study we use original data from 26 interviews conducted with managers engaged in sales partnerships between German manufacturers and their distributors in African markets to examine the existence and forms of technology transfer. We find that training and marketing excellence are the predominant forms of technology transfer and based on that suggest a refinement of established frameworks on B2B technology transfer.