Search results for "ACCOUNTING"
showing 10 items of 1961 documents
Understanding the Key Factors of Shared Mobility Services: Palermo as a Case Study
2020
The potential success of shared mobility services in the urban area strongly depends on careful tariff planning, adequate sizing of the fleet and efficient integrated public transport system, as well as on the application of policies in favor of sustainable modes of transport. The balance between earnings and expenses is not always an easy target for the companies in those cities where these services are not well-rooted in the citizens’ mobility habits. Often only large operators in the sector can continue to offer a service generating profit. However, several factors can determine the success or the failure of shared mobility services. The objective of this study is to identify, thanks to …
Linking functional and relational service quality to customer satisfaction and loyalty: differences between men and women.
2010
This study assessed differences between men and women in the association of perceptions of service quality with customer evaluations. Functional (efficiency with which the service is delivered) and relational (customers' emotional benefits, beyond the core performance, related to the social interaction of customers with employees) dimensions of service quality were measured as well as customer satisfaction and loyalty. The sample of 277 customers (191 men, 86 women), surveyed in 29 Mexican hotels, had a mean age of 38.1 yr. ( SD = 9.7) for men and 34.5 yr. ( SD = 11.0) for women. To be eligible for survey, customers had to have spent at least one night in the hotel in question. Analysis in…
Axes of relationship value between manufacturers and retailers
2018
Purpose The purpose of this paper is to define the relationship strategy of manufacturers with their retail customers through the identification of axes for the creation of relationship value. Design/methodology/approach A survey was carried out and 219 valid questionnaires were completed and returned by the purchasing managers of retail companies in the furniture sector. The model was estimated using the partial least squares approach. Findings The results revealed three axes of value creation: the core axis, the information and communication technologies (ICTs) axis, and the access axis. These axes included the benefits and costs related to the product and the service provided, the ICTs …
Service Shutdowns and Compensation: Cash Refunds or Vouchers?
2021
Government mandated shutdowns in response to the COVID-19 pandemic have led to a vast number of service cancellations and a heated debate on compensation policies. Service providers pushed for vouchers as a means of compensation, whereas customers demand cash refunds or generous vouchers that compensate for postponed service. Regulators, at the same time, insist that customers must be granted the right to be reimbursed in money. To address the debate, this paper develops an analytical framework to study the profitability and efficiency of different compensation policies following shutdown. Surprisingly, we find that the voucher-only policy dominates the hybrid policy that offers customers t…
Different levels of loyalty towards the higher education service: evidence from a small university in Spain
2020
Higher Education Institutions (HEIs) operate in a competitive environment in which the universities must address issues of customer satisfaction and loyalty. This process requires that educational institutions carefully analyse the key factors contributing to student loyalty in all its dimensions and develop strategies accordingly. Customer loyalty is a consistent commitment deeply held by customers to re-purchasing and/or recommending the product or service. This paper aims at understanding the different levels of student loyalty towards HEIs through an empirical study run with 705 graduate students from a small University. According to the students' personal and situational characteristic…
Relationships among customer orientation, service orientation and job satisfaction in financial services
2005
PurposeThe present study attempts to contribute to the knowledge of how customer orientation (CO), service orientation (SO) and job satisfaction (JS) are defined and relate to each other. It explores the relationships between CO and JS by analysing a company providing intermediation services to the banking sector, in its external finance division.Design/methodology/approachAfter the literature review, the method of empirical analysis consisting in quantitative intervention with an ad hoc survey using a structured questionnaire was developed. Regression analysis with mediation is used to contrast the hypotheses on the links between the constructs analysed.FindingsBoth reliability and factori…
Vehicle scheduling for rental-with-driver services
2021
Abstract In this paper, we introduce a new vehicle scheduling problem (VSP) with driver consistency faced by rental-with-driver companies. A weekly time-horizon is considered and a set of potential customers, each one associated with a list of required tasks, is assumed. The company can choose to accept or reject a customer, but if accepted, all required tasks must be performed by the same driver. A profit is associated with each customer. The goal is to maximize the company’s total profit, by respecting a list of daily and the weekly drivers’ workload limitations imposed by drivers’ contracts. We propose a mathematical formulation of the problem and design an exact solution method based on…
The Impact of Consulting Service on Spanish Firms
2003
Introduction Specialized services that help in efficient decision-making in company management--that is consulting service--undoubtedly make up one of the most dynamic sectors of the economy in most European countries and in Spain (Rubalcaba 1997; Camacho 1998; Gonzalez 1999). There is a huge amount of literature available on the subject of consulting, and it often is stated that the consultant contributes a large dose of common sense to a management situation that is not always rational. (1) However, the consultant is not a magician who discovers what the client did not know, although the consultant is able to look at the problem from a more appropriate angle and his or her services should…
The Effects of Digitalisation on Accounting Service Companies
2019
Rapidly expanding digitalisation profoundly affects several jobs and businesses in the following years. Some of the jobs are expected to disappear altogether. The expanding digitalisation can be seen as an example of the diffusion of innovations. The world has witnessed similar developments since the early years of industrialisation. Some of the sectors that will face the most disruptive changes are accounting, bookkeeping, and auditing. As much as 94 to 98 per cent of these jobs are at risk. The purpose of this study was to find out how digitalisation, automation of routines, robotics, and artificial intelligence are expected to affect the business structure, organisations, tasks, and empl…
The impact of service bundles on the mechanism through which functional value and price value affect WOM intent
2017
Purpose The purpose of this paper is to contribute toward the current limited understanding of service bundles by investigating how purchasers of combined product-service bundles (bundle customers) differ from those purchasing a product and associated service separately (non-bundle customers). Design/methodology/approach The hypothesized effects were tested on a representative sample of mobile phone subscribers in Finland, through a multi-group moderated analysis using variance-based structural equation modeling. Findings While functional value had a stronger effect on attitude for bundle customers, price value is a stronger determinant of attitude for non-bundle customers. There was no di…