Refine
Document Type
- Journal article (21)
Language
- English (21)
Has full text
- yes (21)
Is part of the Bibliography
- yes (21)
Institute
- ESB Business School (11)
- Informatik (7)
- Technik (2)
- Texoversum (1)
Publisher
- Emerald (21) (remove)
Purpose: Despite growing interest in the intersection of supply chain management (SCM) and management accounting (MA) in the academic debate, there is a lack of understanding regarding both the content and the delimitation of this topic. As of today, no common conceptualization of supply chain management accounting (SCMA) exists. The purpose of this study is to provide an overview of the research foci of SCMA in the scholarly debate of the past two decades. Additionally, it analyzes whether and to what extent the academic discourse of MA in SCs has already found its way into both SCM and MA higher education, respectively.
Design/methodology/approach: A content analysis is conducted including 114 higher education textbooks written in English or in German language.
Findings: The study finds that SC-specific concepts of MA are seldom covered in current textbooks of both disciplines. The authors conclude that although there is an extensive body of scholarly research about SCMA concepts, there is a significant discrepancy with what is taught in higher education textbooks.
Practical implications: There is a large discrepancy between the extensive knowledge available in scholarly research and what we teach in both disciplines. This implies that graduates of both disciplines lack important knowledge and skills in controlling and accounting for SCs. To bring about the necessary change, MA and SCM in higher education must be more integrative.
Originality/value: To the best of the authors knowledge, this study is first of its kind comprising a large textbook sample in both English and German languages. It is the first substantiated assessment of the current state of integration between SCM and MA in higher education.
Purpose – The purpose of this paper is to discuss the applicability of current benchmarking proposals for small and medium-sized enterprises (SMEs) and to suggest a condensed process for logistics benchmarking in SMEs.
Design/methodology/approach – The paper starts by outlining why the logistics function is of increasing importance for SMEs. It discusses the benefit of logistics benchmarking and typical SME restrictions in benchmarking. Available approaches to benchmarking are discussed and their weaknesses when applied to SME logistics benchmarking are analyzed. The paper develops a new benchmarking process framework for SME logistics benchmarking and reports findings of a case application in three German SMEs.
Purpose
Returnable transport packaging (RTP) solutions have found increasing attention in the recent past. It is not clear, however, under what conditions an RTP system improves a company's financial performance. This paper investigates the operational factors that influence the financial attractiveness of an RTP solution in a manufacturing environment and discusses how these factors are related to each other.
Design/methodology/approach
The paper presents the results of five empirical RTP use cases and compares the case study findings with the results found in literature in order to develop a taxonomy of RTP cost effects. Drawing on the concept of value-based management (VBM), the operational drivers of these RTP cost effects are systematized and categorized in a value driver model that relates RTP cost effects to overall economic value added (EVA).
Findings
Based on the use case findings, additional cost factors are identified that have not been previously discussed in literature. The amended taxonomy of influence factors is further operationalized in a value driver model.
Originality/value
The present paper is the first one providing a taxonomy of RTP cost effects and putting these effects in a conceptual framework that can be used for decision-making and performance benchmarking.
Purpose: This study aims to conceptualize and test the effect of consumers´ perceptions of complaint handling quality (PCHQ) in both traditional and social media channels.
Design/methodology/approach: Study 1 systematically reviews the relevant literature and then carries out a consumer and manager survey. This approach aims to conceptualize the dimensionality of PCHQ. Study 2 tests the effect of PCHQ on key marketing outcomes. Using survey data from a German telecommunications company, the study provides an explanation for the differences in outcomes across traditional (hotline) and social media channels.
Findings: Study 1 reveals that PCHQ is best conceptualized as a five dimensional construct with 15 facets. There are significant differences between customers and managers in terms of the importance attached to the various dimensions. The construct shows strong psychometric properties with high reliability and validity, thereby opening up opportunities to treat these facets as measurement indicators for the construct. Study 2 indicates that the effect of PCHQ on consumer loyalty and word-of-mouth (WOM) communication is stronger in social media than in traditional channels. Procedural justice and the overall quality of service solutions emerge as general dimensions of PCHQ because they are equally important in both channels. In contrast, interactional justice, distributive justice and customer effort have varying effects across the two channels.
Research limitations/implications: This study contributes to the understanding of a firm´s channel selection for complaint handling in two ways. First, it evaluates and conceptualizes the PCHQ construct. Second, it compares the effects of different dimensions of PCHQ on key marketing outcomes across traditional and socialmedia channels.
Practical implications: This study enables managers to understand the difference in efficacy attached to different dimensions of PCHQ. It further highlights such differences across traditional and social media service channels. For example, the effect of complaint handling on social media is of particular importance when generating WOM communication.
Originality/value: This study offers a comprehensive conceptualization of the PCHQ construct and reveals the general and channel contingent effects of its different dimensions on key marketing outcomes.
Purpose
As a response to the increased frequency of disruptive events and intense competition, organizational agility has become a key concept in organizational research. Fostering organizational agility requires leveraging knowledge that exists both outside (exploration) and inside (exploitation) the organization. This research tests the so-called ambidexterity hypothesis, which claims that a balance between exploration and exploitation leads to increased organizational outcomes, including the development of organizational agility. Complementing previously established measurement models on ambidexterity, this research proposes an alternative measurement model to analyze how ambidexterity can enhance organizational agility and, indirectly, performance, taking into consideration the moderating effect of environmental competitiveness.
Design/methodology/approach
A review of existing measurement models for ambidexterity shows that tension, a crucial aspect of ambidexterity, is often neglected. The authors, therefore, develop a new measurement model of ambidexterity to incorporate ambidexterity-induced tension. Using this measurement model, they examine the effect of ambidexterity on the development of entrepreneurial and adaptive agility as well as performance.
Findings
Ambidexterity positively influences both entrepreneurial and adaptive agility, indicating that a balance between exploration and exploitation has superior organizational effects. This finding confirms the ambidexterity hypothesis with respect to organizational agility. Furthermore, both entrepreneurial and adaptive agility drive organizational performance. These two indirect effects via agility fully mediate the impact of ambidexterity on organizational performance. Finally, environmental competitiveness positively moderates the relationship between ambidexterity and adaptive agility.
Originality/value
The findings extend research on ambidexterity by showing its positive effects on organizational agility. Furthermore, the study proposes an alternative operationalization to capture the ambidexterity construct that may lay the groundwork for further applications of the ambidexterity concept.
Purpose
Digital transformation of organizations has major implications for required skills and competencies of the workforce, both as a prerequisite for implementation, and, as a consequence of the transformation. The purpose of this study is to analyze required skills and competencies for digital transformation using the context of robotic process automation (RPA) as an example.
Design/methodology/approach
This study is based on an explorative, thematic coding analysis of 119 job advertisements related to RPA. The data was collected from major online job platforms, qualitatively coded and subsequently analyzed quantitatively.
Findings
The research highlights the general importance of specific skills and competencies for digital transformation and shows a gap between available skills and required skills. Moreover, it is concluded that reskilling the existing workforce might be difficult. Many emerging positions can be found in the consulting sector, which raises questions about the permanent vs temporary nature of the requirements, as well as the difficulty of acquiring the required knowledge.
Originality/value
This paper contributes to knowledge by providing new empirical findings and a novel perspective to the ongoing discussion of digital skills, employment effects and reskilling demands of the existing workforce owing to recent technological developments and automation in the overall context of digital transformation.
Defining the antecedents of experience co-creation as applied to alternative consumption models
(2019)
Purpose – The purpose of this paper is to propose a conceptual framework of experience co-creation that captures the multi-dimensionality of this construct, as well as a research process for defining of the antecedents of experience co-creation.
Design/methodology/approach – The framework of experience co-creation was conceptualized by means of a literature review. Subsequently, this framework was used as the conceptual basis for a qualitative content analysis of 66 empirical papers investigating alternative consumption models (ACMs), such as renting, remanufacturing, and second-hand models.
Findings – The qualitative content analysis resulted in 12 categories related to the consumer and 9 related to the ACM offerings that represent the antecedents of experience co-creation. These categories provide evidence that, to a large extent, the developed conceptual framework allows one to capture the multi-dimensionality of the experience co-creation construct.
Research limitations/implications – This study underscores the understanding of experience co-creation as a function of the characteristics of the offering – which are, in turn, a function of the consumers’ motives as determined by their lifeworlds – as well as to service design as an iterative approach to finding, creating and refining service offerings.
Practical implications – The investigation of the antecedents of experience co-creation can enable service providers to determine significant consumer market conditions for forecasting the suitability and viability of their offerings and to adjust their service designs accordingly.
Originality/value – This paper provides a step toward the operationalization of the dimension-related experience co creation construct and presents an approach to defining the antecedents of experience co-creation by considering different research perspectives that can enhance service design research.
Purpose – This paper aims to complement the current understanding about user engagement in electronic word-of-mouth (eWoM) communications across online services and product communities. It examines the effect of the senders’ prior experience with products and services, and their extent of acquaintance with other community members, on user engagement with the eWoM.
Design/methodology/approach – The study used a sample of 576 unique user postings from the corporate fan page of two German firms: a service community of a telecom provider and a product community of a car manufacturer. Multiple regression analysis is used to test the conceptual model.
Findings – Senders’ prior experience and acquaintance positively affect user engagement with eWoM, and these effects differ across communities for products and services and across their influence on “likes” and “comments”. The results also suggest that communities for products are orientated toward information sharing, while those discussing services engage in information building.
Research limitations/implications – This research explains mechanisms of user engagement with eWoM and opens directions for future research around motives, content and social media tools within the structures of online communities. The insights on information-handling dimensions of online tools and antecedents to their use contribute to the research on two prioritized topics by the Marketing Science Institute – "Measuring and
Communicating the Value of Online Marketing Activities and Investments" and "Leveraging Digital/Social/Mobile Technology".
Practical implications – This research offers insights for firms to leverage user engagement and facilitate eWoM generation through members who have a higher number of acquaintances or who have more experience with the product or service. Executives should concentrate their community engagement strategies on the identification and utilization of power users. The conceptualization and empirical test about the role of likes and comments will help social media managers to create and better capture value from their social media metrics.
Originality/value – The insights about the underlying factors that influence engagement with eWoM advance our understanding about the usage of online content.
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.
Purpose: This paper aims to conceptualize and empirically test the determinants of service interaction quality (SIQ) as attitude, behavior and expertise of a service provider (SP). Further, the individual and simultaneous effects of SIQ and its dimensions on important marketing outcomes are tested. Design/methodology/approach – The narrative review of extant research helps formulate a conceptual model of SIQ, which is investigated using the univariate and multivariate meta-analysis.
Findings: There are interdependencies between drivers of SIQ that underlines the need to conceptualize service interaction as a dyadic phenomenon; use contemporary multilevel models, dyadic models, non-linear structural equation modeling and process studies; and study new and diverse services contexts. Meta-analysis illustrates the relative importance of the three drivers of SIQ and, in turn, their impact on consumer satisfaction and loyalty.
Research limitations/implications – The meta-analysis is based on existing research, which, unfortunately, has not examined critical services or exigency situations where SIQ is of paramount importance. Future research will be tasked with diversifying to several important domains where SIQ is a critical aspect of perceived service quality.
Practical implications: This study emphasizes that, although the expertise of an SP is important, firms would be surprised to learn that the attitude and behavior of their employees are equally important antecedents. In fact, there is a delicate balance that needs to be found; otherwise, attitudinal factors can have an overall counterproductive effect on consumer satisfaction.
Originality/value: This paper provides an empirical synthesis of SIQ and opens up interesting areas for further research.