Search results for "ACCOUNTING"
showing 10 items of 1961 documents
How BATNAs perception impacts JVs negotiations
2013
PurposeIn light of the inconclusive findings in literature, the aim of this paper is to answer the question: how can negotiation behavior be explained in a situation of power imbalance?Design/methodology/approachBased on Kim et al., the paper proposes a theoretical model that is empirically studied through a case study.FindingsPower relationship is a key contextual factor in determining negotiation behavior in joint ventures (JVs), but it has to be defined more in terms of the perceived value of the alternatives rather than the amount of available better alternatives to a negotiation agreement (BATNAs). Thus, when a partner looks to gain access to knowledge (market, technology, etc.) about …
Perspectives on Relevance : the Relevance Test in the Constructive Research Approach
2017
Abstract Interventionist research (IVR), such as the constructive research approach (CRA), has been suggested as a method to improve the relevance of management accounting (MA) research. Although literature identifies several perspectives on relevance, the current assessment of CRA focuses on practical relevance. Moreover, an overreliance on pragmatism in assessing CRA research in the form of CRA market tests has been criticized. This article analyses the challenges inherent in conducting and assessing CRA research, both conceptually and with a CRA case example. In order to overcome these possible CRA challenges, we suggest analyzing CRA relevance from multiple perspectives. The perspective…
Internationalization of firms: revitalizing the board of directors after a cross-border acquisition
2017
Purpose This paper aims to show the importance of introducing an integration manager (i.e. an executive position used to channel the acquiring firm’s course of action and strengthen the success of a post-acquisition integration process) within the acquiring firm’s board of directors. Design/methodology/approach This is a theoretical paper that introduces the integration manager within the board of privately held firms going internationally via acquisitions and serving as an “out-insider” director able to balance the conflicting demands of the previously separated entities during their integration process. The authors present an explanatory case study that empirically contributes to the boa…
Emoción y razón: El efecto moderador del género en el comportamiento de compra online
2018
A pesar de la evidencia existente en torno a las diferencias entre mujeres y hombres en los procesos de toma de decisiones, así como en la adopción de la tecnología, la investigación llevada a cabo hasta la fecha no ha sido concluyente. El objetivo de este trabajo es estudiar las intenciones comportamentales de los consumidores según su género en los intercambios comerciales B2C. En este sentido, se propone identificar cómo el valor funcional —representando el raciocinio del consumidor—, el valor simbólico —representando la motivación emocional— y la confianza actúan como antecedentes de la intención de compra en el canal online. A partir de los resultados derivados de una investigación emp…
Factors and information sources influencing students' consumer behaviour: a case study at an Italian public university
2018
This article examines the factors and the preferred sources of information that influence prospective Italian students' choice of a Department of Business and Economics at a public university. Results, based on quantitative survey data, show that both future undergraduate and future postgraduate students value the reputation of the university, the guidance services offered by the institution and the degree of specialisation as important factors that drive their choice, and peers' suggestions are the most relevant information source for both groups. The paper provides insights on how traditional elements are combined with more contemporary ones in domestic Students' Consumer Behaviour. Findi…
Exploring relationship variables and Information and Communication Technologies use in industrial segmentation
2017
Purpose In tourism, the adoption of Information and Communication Technologies (hereinafter ICT) and variables concerning firms’ links with suppliers have been recognized as key determinants to improve companies’ competitiveness. From the perspective of efficient management of company resources, segmentation has become a key tool and is particularly significant and current in the business-to-business context. The purpose of this paper is to study the segmentation of firms in the tourist industry according to perceived ICT use and relationship value and benefits. In addition, from the management approach, the authors seek to describe the segments that enable the development of differentiate…
Science and technology parks : measuring their contribution to society through social accounting
2020
Science and Technology Parks (STPs) have made a positive contribution to regional development in the last decades. In general, the assessment of their level of performance has been based on two major variables: number of new companies and number of new jobs created. In this paper we propose the use of social accounting to measure the social value (SV) generated by STPs as an additional tool to assess the level of contribution of STPs to social development. Social accounting could be of interest for policy makers and regional governments in order to evaluate regional STPs and their social performance. In addition, in this paper we present an innovative methodology for calculating SV. Instead…
Determining success factors in the implementation of social accounting
2020
The aim of this paper is to determine the success factors based on principal change driving forces when implementing social accounting into social companies, and by extension, gain an insight into the overall impact of social accounting, in other words the monetization of social value. It includes a quantitative analysis of the various effects involved in implementing social accounting in Social Economy companies: 1) improving relations with stakeholders; 2) the commitment of company employees; 3) an interest in comparing results with other companies that have also introduced social accounting; 4) networking with other organizations through social accounting. Twenty-seven percent of the soc…
Ecosistema emprendedor de la Universidad de València
2018
Nuestro trabajo se enmarca dentro del proceso de describir, analizar y explorar el Modelo de Incubación y Transferencia de Tecnología de la Universitat de València hacia la sociedad valenciana, con el objetivo de hallar puntos de anclaje para iniciativas, incluso de mejora de los servicios y procedimientos definidos y propuestos por la propia Universidad. La Universitat de València, en su plan estratégico 2016-2019, se define como “una universidad que fomenta la investigación, tanto básica como aplicada, y el desarrollo científico y tecnológico”. En concreto, en el apartado de transferencia, su objetivo es “poner en valor los resultados de la investigación”. Para ello ha desarrollado un eco…
A comparative study of mobile messaging services acceptance to participate in television programmes
2010
PurposeThe purpose of this paper is to analyse key drivers of consumer acceptance of short messaging services (SMS) to participate in TV programmes.Design/methodology/approachThe technology acceptance model (TAM) and the theory of planned behaviour (TPB) have been integrated for the determinants of the acceptance of mobile data services incorporating variables regarding consumer‐media interaction (perceived value and affinity). The model has been tested using structural equation modelling.FindingsPerceived value, attitude and affinity towards television (TV) programmes determine SMS acceptance to participate in TV programmes in Spain. In contrast, subjective norm, perceived value and attitu…