Search results for "Business value"
showing 6 items of 36 documents
BUSINESS VALUE CREATED BY MANAGEMENT ACCOUNTING
2018
Porter stated in his value chain concept that business support activities are contributing to the value creation process of a business organization. In the “classical view” business support activities are considered as indirect productive and not having a clear and direct contribution to the business organization value chain. The information age has enabled and leveraged business support activities to become decisive contributors to the value creation process of any business. Can this value contribution be somehow determined or quantified? Management accounting is a classical business support activity that contributes to the business organization value chain. Through usage of value manageme…
Online value creation in small service businesses: the importance of experience valence and personal values
2012
Perceived value is of great interest in current marketing research. However, in the area of Internet as a shopping channel of small businesses, there has been little analysis of customer perceived value and its determinants. This paper examines two little analysed aspects of value creation, experience valence and personal values. The analysis of data from a survey of tourism service purchase shows that experience valence, in terms of relevant information, ease of use and customer service, clearly influences perceived value after the online shopping experience. In contrast, only personal values of sense of security and sense of accomplishment influence perceived value.
AN EMPIRICAL VIEW ON VALUE THEORY AND VALUE-BASED MANAGEMENT
2016
The main economic purpose of a business organization is to create value for its owner. The value concept is a complex notion that has developed alongside human history and reflects the concerns of human society through time. As a result of the value theory, the management of value has also emerged as an essential and accompanying activity. Value-based management emerged as a management philosophy rather than a management method. It consists of a change in mindset from managing resources or output quantities to value creation. The challenge is to identify or create the value flows and act upon these within the specific business organization to have proper value management. Value creation and…
The Many Faces of Interactivity in Convergent Media Environments. Assessing Uses and Effects of Interactivity from a User and Management Perspective
2013
Digitization has blurred the distinctions between producers and audiences. Thus, research on interactivity as a key element of convergent media environments has grown dramatically over the past three decades. However, despite this strong research interest there is currently no consensus about the multi-faced and hard-to-grasp concept. Obviously, interactivity is used to describe numerous processes in convergent media environments that are related to communication in general, and online communication and practices like online journalism in particular. This article highlights the main strands in the conceptual development of interactivity and explores some of the effects of interactivity by s…
Investigating the Structural Properties of an IT-Enabled Resource
2019
The synergistic combination and integration of information technology (IT) and other complementary organizational resources to form IT-enabled resources, has long been identified as one means through which organizations can derive benefits from IT. However, research shows that the integration required to form IT-enabled resources from which organizations derive benefits, also constrains the renewal and redeployment of the IT-enabled resources to address new strategic imperatives. Thus, there are several calls for further research on how organizations can sustain the derivation of benefits from IT especially in dynamic environments. This study responds to such calls. Specifically, it draws o…
Value Creation and Evolution of a Value Network: A Longitudinal Case Study on a Platform-as-a-Service Provider
2014
Current research on cloud computing emphasizes the important role of Platform-as-a-Service (PaaS) providers. However, little is known about how PaaS providers can offer value to the content providers and firms operating the platform. The findings demonstrate how a small PaaS provider in the cloud gaming market was able to develop a strong position in the value network by offering direct and indirect value to its partners. The findings also reveal how the firm developed its value network over fourteen years, from a complex network with several actors to a very simple value network which included only partners of prime importance. peerReviewed