Search results for " Mark"
showing 10 items of 4118 documents
Le déploiement d'un pilotage stratégique des coûts dans les services informatiques de deux groupes internationaux : perspective instrumentale et anal…
2011
This article analyses the strategic cost management stream with an instrumental point of view and two case studies. We try to show in what extend the Activity-based Costing developments could be included in a strategic approach of the management accounting and to test if the ABC is a relevant tool to drive the strategy. The first part synthesizes the strategic cost management developments which try to improve the Activity-based Costing method. In the first part, we describe them using the Strategic Management Accounting stream, with a link with cost management and ABC. The second part exposes a taxonomy of the reasons why using the ABC method. In a third part, we confront our developments t…
Destination engagement on Facebook: Time and seasonality
2019
Abstract This paper studies the influence of time frames (posting day and posting time) and seasonality (low, medium and high) on positive/negative engagement in a Destination Management Organization (DMO) on Facebook. A content analysis was carried out on 639 posts, 178,913 audience reactions to such posts and 5330 comments. These posts were shared 45,194 times by the audience. The data analysis (regression analyses with optimal scaling) suggests that the best times to post are at 8 am , 10 am , 2 pm and 5 pm ; Thursday and Saturday are the best days to post, and the period before summer (from January to June) are the best months. These results have implications for DMOs and National T…
Groupthink and Project Performance: The Influence of Personal Traits and Interpersonal Ties
2015
Contains fulltext : 166103.pdf (Publisher’s version ) (Closed access) This study explores whether the negative impact of “groupthink concurrence-seeking behavior” (GTB) on business process reengineering (BPR) projects is affected by group members personal traits and interpersonal ties within the group. To this purpose we conduct and present the results of a longitudinal controlled field experiment over 18 BPR projects lasting 3 months and involving 18 teams comprising 71 first-year MBA students. The main contribution of this study is twofold. First, we explicitly consider and measure the core construct of groupthink phenomenon: that is, GTB. Existing organizational behavior literature has, …
Improving Residents’ Quality of Life Through Sustainable Experiential Mega-Events: High- Versus Low-Context Cultures
2020
Public managers need to improve city residents’ quality of life as a first step to boost its tourism development. Marketing strategies can play a useful role, as the city marketing theory states. The present article aims to compare the efficacy of two marketing strategies embedded in a public mega-event: (a) an experiential strategy, based on emotions encourage during the event and (b) a green strategy, based on green actions linked to this event. Furthermore, following Hall’s theory of cultural determination, this article aims to compare these strategies’ efficacy in two alternative cultures: a high-context (Mexico) and a low-context culture (Spain). We contacted 202 and 204 residents in …
Toward a Theoretical Framework of Corporate Social Irresponsibility: Clarifying the Gray Zones Between Responsibility and Irresponsibility
2021
In this conceptual article, we argue that defining corporate social responsibility (CSR) and corporate social irresponsibility (CSI) as opposite constructs produces a lack of clarity between responsible and irresponsible acts. Furthermore, we contend that the treatment of the CSR and CSI concepts as opposites de-emphasizes the value of CSI as a stand-alone construct. Thus, we reorient the CSI discussion to include multiple aspects that current conceptualizations have not adequately accommodated. We provide an in-depth exploration of how researchers define CSI and both identify and analyze three important gray zones between CSR and CSI: (a) the role of harm and benefit, (b) the role of the a…
Analyse historique du concept de performance en Chine. Un regard occidental
2015
A historical analysis of the concept of Performance in China. A Western lectureWe base our work on an historical study of the concept of performance in China. We postulate from a literature review that organizations and their managers are strongly influenced by cultural and institutional determinants. As a result, we present these determinants that enable us to justify several hypotheses about Chinese managers’ behaviors. In this article, we show the disappearance of Confucian values behind a combination of pragmatism, interpersonal relations and influence networks.
Investigating the moderating effect of information sources on cruise tourist behaviour in a port of call
2015
The aim of the study is to examine how destination knowledge acquired by cruisers through different information sources (online versus others) can moderate destination image formation and the relationship of image–satisfaction–behavioural intentions in a port of call. A multiple group analysis with partial least square method was carried out using data collected from a major tourism destination in Spain: Valencia. The findings revealed knowledge acquired through different information sources is a moderator of the image–satisfaction and satisfaction–behavioural intention relationships. The destination image formation is also significantly different from one group to the other. The findings o…
How online reviews of destination responsibility influence tourists’ evaluations: an exploratory study of mountain tourism
2019
This study examines how online reviews of the economic, sociocultural and environmental dimensions of tourism destination responsibility (TDR) influence tourists’ evaluations. The effects of these ...
Tourism marketing and local celebrations: A case study in Valencia’s Fallas
2020
El artículo pretende mostrar la necesidad de emplear estrategias de marketing turístico en la oferta de la Fiesta de las Fallas que tienen lugar en Valencia (España), declaradas Patrimonio Cultural Inmaterial de la Humanidad en 2016. Se desarrolla la teoría acerca de esta herramienta, argumentando las características y capacidades del evento y fundamentando su importancia como pieza clave en el desarrollo del turismo cultural valenciano. Los datos recogidos y las entrevistas abiertas realizadas manifiestan que la Fiesta de las Fallas debe considerarse un producto turístico y emplear estrategias que muestren la autenticidad y singularidad de Valencia como destino turístico. The article aims …
Knowledge Sharing Among Tourists via Social Media: A Comparison Between Facebook and TripAdvisor
2016
This paper examines tourists' knowledge sharing behavior in social media. Based on social capital theory, we aim to examine the effects of three dimensions of social capital—structural (social interaction ties), cognitive (shared vision) and relational (trust)—for two different types of social media: Facebook and TripAdvisor. We propose a structural model that connects an antecedent (homophily) and a consequence (knowledge sharing through posting) of these main dimensions of social capital. An online survey is conducted with 1200 Spanish consumers. Based on the full sample, our structural equation modeling supports most of the hypothesized paths, while trust does not affect either social in…