650 Management
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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.
This article explores the determinants of people’s growth prospects in survey data as well as the impact of the European recovery fund to future growth. The focus is on the aftermath of the Corona pandemic, which is a natural limit to the sample size. We use Eurobarometer survey data and macroeconomic variables, such as GDP, unemployment, public deficit, inflation, bond yields, and fiscal spending data. We estimate a variety of panel regression models and develop a new simulation-regression methodology due to limitation of the sample size. We find the major determinant of people’s growth prospect is domestic GDP per capita, while European fiscal aid does not significantly matter. In addition, we exhibit with the simulation-regression method novel scientific insights, significant outcomes, and a policy conclusion alike.
Von den Covid-19-Restriktionen wurden im Automobilsektor die Zulieferer wesentlich stärker getroffen als die Fahrzeughersteller. Vor allem die Entwicklung des Working Capitals im ersten Pandemie-Jahr erwies sich als kritisch. Der Beitrag gibt einen Überblick über mögliche Lösungen für eine allseits vorteilhaftere, stabile Supply-Chain-Finanzierung in künftigen Krisen.
Hybrid project management is an approach that combines traditional and agile project management techniques. The goal is to benefit from the strengths of each approach, and, at the same time avoid the weaknesses. However, due to the variety of hybrid methodologies that have been presented in the meantime, it is not easy to understand the differences or similarities of the methodologies, as well as, the advantages or disadvantages of the hybrid approach in general. Additionally, there is only fragmented knowledge about prerequisites and success factors for successfully implementing hybrid project management in organizations. Hence, the aim of this study is to provide a structured overview of the current state of research regarding the topic. To address this aim, we have conducted a systematic literature review focusing on a set of specific research questions. As a result, four different hybrid methodologies are discussed, as well as, the definition, benefits, challenges, suitability and prerequisites of hybrid project management. Our study contributes to knowledge by synthesizing and structuring prior work in this growing area of research, which serves as a basis for purposeful and targeted research in the future.
Neuromarketing is already relatively advanced when it comes to researching the principle effect of marketing in the brain. What is often still missing, however, is the transfer of these findings into practice. The reason for this is that research has so far primarily pursued the question of „why?“. For practice, however, the question of „how?“ is much more relevant. This article attempts to answer the latter question, i.e. to bridge the gap between research and practice in the field of retail marketing. Is there a buy button in the consumer´s brain? And if so, how can it be activated? Neuromarketing is a young discipline at the interface of cognitive science, neuroscience and market research. Due to technological progress, neuromarketing can provide important insights for retail, especially insights to explain consumer behaviour. By looking into the customer’s brain, retail companies can address their customers in a more targeted manner and thus gain an advantage over competitors. Especially the influence of emotions and the unconscious play a major role in the purchase decision of consumers. Using the limbic map, customers can be clustered into types based on the characteristics of their emotional systems, for which specific marketing measures can be derived. Best-practice examples from the retail sector show that a targeted approach to specific shopping types in retail can lead to success.
The purpose of this paper sought to develop a collaborative framework that provides wine bottling facilities, wine cellars and their direct supply chain partner guidelines to facilitate a collaborative partnership – aiming to aid responsive decision making and improve reliability. The framework was developed using a triangulation approach, consisting of an in-depth literature review, 14 semi-structured interviews with industry experts and a theoretical case study. The developed framework was presented to wine bottling facilities and their supply chain stakeholders. Indication are that the proposed wine industry collaborative framework should enhance supply chain collaboration and will contribute towards the guidance and facilitation in developing collaboration platforms to align supply chain operations, while improving bottling responsiveness and meeting demand requirements.
Körpersprachen lügen nicht
(2022)
Jeder kennt diese Aussagen: „Ton macht die Musik“, „Die kalte Schulter zeigen“ oder „Von oben herab“. Doch die Frage, was das für unseren täglichen Umgang bedeutet und wie wir dies nutzen können, stellen wir uns nicht. Dies gilt für das private, tägliche Leben, aber auch im Beruf. Im Privaten wundern wir uns, wenn wir die Wahrheit sagen und danach eine Freundschaft beendet ist. Vielleicht war es der Ton der Aussage oder die Haltung zum Gegenüber?
Führungskräfte in der Wirtschaft und in öffentlichen Institutionen sollen Mitarbeiter, Kollegen, Bürger und Kunden „führen“. Die Liste der Adressaten ist nahezu unendlich. Doch wie kann gute Führung gelingen? Das einzige zur Verfügung stehende Mittel, um Menschen zu führen ist die Kommunikation. Klassischerweise konzentrieren sich Manager und Führungskräfte auf die zu vermittelnden Inhalte und Sachinformationen. Dies ist insofern korrekt als es eines guten Inhalts bedarf, um sinnvoll arbeiten zu können. Ein schlechtes Auto oder ein miserabler Service werden durch gute Worte nicht besser.
Fakt ist aber, dass nur ca. 25 bis 30 Prozent einer Kommunikation über die Vermittlung von Sachinformationen vermittelt werden. Wem kann ich vertrauen? Wie ehrlich meint sie es? Was denkt der andere von mir? Sagt sie jetzt die Wahrheit? Alles was wir nicht sagen wollen, das verrät unser Körper. Man kann diese Sprache lesen und verstehen lernen.
Der Ingenieur, Verhaltensforscher und Schauspieler Hans-Jürgen Jensen hat sich in jahrelanger Forschung mit Gesten, Haltung und Mimik befasst. In Theorie und Praxis hat er analysiert, erprobt und genau beobachtet, was hinter dem menschlichen Verhalten und seinen Körperausdrücken steckt. Körpersprache ist ehrlich, deshalb kann jeder sein Gegenüber durchschauen, Gefühle entschlüsseln und Lügen entlarven.
Affordable Luxury Sports Cars in Germany : Investigating the Determinants of Customer Experience
(2022)
The article discusses the factors affecting the customer experience when buying affordable luxury sports cars in Germany by identifying differences between first-time and experienced buyers. It emphasizes the need for the creation of two different customer journeys based on different customer experience clusters, a touchpoint analysis from the customer perspective identified differences in purchase stages, and staff behaviour and brand trust for customer satisfaction and brand identification.