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Alliances Between Corporate and Fair Trade Brands: Examining the Antecedents of Overall Evaluation of the Co-branded Product
No full textInternational audienceThis research investigates the potential for a ‘‘fair’’ co-branding operation. A major corporate brand is fictitiously allied with a Fair Trade labelling organizationbrand. The sample for the study is composed of 540 respondents, representative of the French population. By considering commercial brands and Fair Trade labels asdissimilar in terms of customers’ perceived Fair Trade orientations, this article studies (1) how this lack of similarity impacts perceived congruence between both entities (i.e. perceived relevancy and expectancy of the alliance) and how prior brand attitudes and congruence influence customers’ evaluation of the co-branded product. The results of this research demonstrate that: Consumer prior brand attitudes toward the partner brands influence very little customers’ evaluation. (2) Perceived similarity of the partner brands has a strong influence toward congruence of the co-branding operation. Results also indicate that congruence (measured as relevancy and expectancy) has a strong influence upon customers’ evaluation. An inverted U-shaped relationship exists between perceived similarity and relevancy of the alliance, and between expectancy and customers’ evaluation. The results obtained through the test of a partial least square model, and inverted U-shaped hypothesis, represent a new insight into co-branding theory. The high discursive power of fair co-branding is a key issue: the corporate brand provides the alliance with its leading position, while the Fair Trade brand provides the ethical attribute
Is environmental management accounting a discipline? A bibliometric literature review
No full textInternational audiencePurpose– The purpose of this paper is to investigate the body of literature on environmental management accounting (EMA) and provides a quantitative overview of the academic as well as the professional literature constituting the field. By doing so, the paper discusses whether EMA has developed as a discipline.Design/methodology/approach– Based on a database containing 814 (396 of them published in academic journals) publications in English, German and French with a publication date prior to 2012 a bibliometric analysis is conducted. Data on the publications, journals, authors and citations were collected, double‐checked and examined by applying bibliometric measures.Findings– The bibliometric analysis identifies trends in EMA research publications which show that EMA has developed as a young discipline, but is still faces challenges to get better established in mainstream accounting and management research. Although the publication number is growing, a substantial part of the publications have been published outside mainstream accounting journals in non‐accounting journals, books and reports. A recent trend towards establishing specialised environmental (and sustainability) accounting journals is also rendered apparent. The low number of highly cited publications of few authors, however, indicates that EMA is still to become a mainstream field of research.Originality/value– The paper discusses with the help of bibliometric analysis and measures whether EMA has developed as a discipline and whether it has become part of mainstream accounting research
Business to Business Marketing: From Industrial to Business Marketing
No full textThe Handbook Reference for BtoB Marketing "Business to Business Marketing" is the reference handbook for years in the French speaking countries. It encompasses the diverse BtoB contexts and combines the most recent academic research to the best business practices. Hence it is an operational guide to better adapt the marketing techniques and tools to professional targets. Written by experts, Business to Business Marketing provides all the steps of the Marketing Approach in an exhaustive and operational way: * The "surveys marketing" (market watch, innovation management, segmentation) * The "strategy marketing" (positioning, marketing plan and strategic matrices) * The "operational marketing" dealing with the elaboration of the offering (innovative product/service, pricing, sales management),and its valorization (communication, lobbying, networking). Moreover this book is enhancing the increasing role played by the final user in the BtoB value chain. Beside the direct customer organization, three other target types are to be taken into account: * The employees of the customer organization - B to B to Employee (BtoBtoE) * The consumers of the customer organization - B to B to Consumer (BtoBtoC) * The users of the customer organization (energy, transportation utilities, administration...) - B to Administration to User (BtoAtoU). In the business context, customers and diverse stakeholders as well might be targeted, especially in project marketing environment, and complex selling processes, both in terms of relational and transactional activities. Additionally, the recent trends in e-communication are developed, including the use of Internet and Social Medias. Pedagogically oriented, the book is user-friendly, based on numerous examples and business cases, from different sectors and companies (IT, telecom, building industry, aeronautics, catering, car equipment, consultancy, etc.). It presents a lot of visual illustrations. Each chapter encompasses questions and a dedicated business case, delivering an efficient and attractive handbook.Véritable livre de référence en matière de marketing interorganisationnel, conçu par les spécialistes du sujet, Marketing Business to Business traite de manière exhaustive et opérationnelle tous les thèmes fondamentaux du marketing appliqués aux entreprises fournissant d'autres organisations privées ou publiques. Parmi ses points forts : * les études (veille & détection d'affaires, segmentation) * la stratégie (positionnement, plan marketing & matrices stratégiques) * l'élaboration de l'offre (innovation produit/service, pricing, efficience commerciale), sa valorisation et sa diffusion (communication, lobbying, networking). Parfaitement actualisée, cette nouvelle édition met l'accent sur le rôle plus que jamais fondamental du destinataire final dans toute stratégie marketing et relationnelle BtoB. Outre l'organisation cliente, cible du BtoB " classique " et largement analysée dans l'ouvrage, les auteurs soulignent trois autres types de cibles et donc de démarche marketing : * les salariés de l'organisation cliente - B to B to Employee (BtoBtoE) * les clients de l'organisation cliente - B to B to Consumer (BtoBtoC) * les usagers de l'organisation cliente (services publics, administration...) - B to Administration to User (BtoAtoU) C'est bien désormais l'écosystème d'affaire et la relation aux différentes parties prenantes qui sont les moteurs du marketing BtoB, qu'il s'agisse de projets ou d'affaires complexes, de marketing industriel récurrent ou de BtoB de grande diffusion s'appuyant sur Internet et le " social selling ". Particulièrement pédagogique, ce livre est illustré de très nombreux exemples, tirés de secteurs et d'entreprises très variés (informatique, télécoms, bâtiment, aéronautique, restauration, automobile, conseil, etc.). Il offre également une sélection de visuels, des questions et des minicas, et constitue un manuel aussi efficace qu'attractif
Towards a crisis performance-measurement system
No full textInternational audienceDuring a crisis, the main goal for decision-makers consists in restoring a stabilised nominal mode. The stakeholders face considerable pressure and drastic constraints in response time and coordination. This study proposes a method to support these stakeholders in making responsive and accurate decisions while carrying out a performance evaluation of the activities that run during the crisis-response process. This method is composed of four steps: (1) characterisation of the crisis-response system, (2) selection of system components to evaluate in priority, (3) determination of performance dimensions to consider and (4) creation of indicators. Currently, performance evaluation is only used subsequent to a crisis, due to difficulties in gathering and aggregating information into trustable performance indicators. This paper proposes a method to obtain a relevant and dynamic decision-support system. Decision-makers will use it to resolve the crisis based on performance evaluation, in addition to the essential experience they undergo. A case study of crisis management within the French Red Cross non-governmental organisation is developed, through a Web-based prototype, in order to explain how performance indicators can both support crisis-response management and improve the collaboration of stakeholders
Inventories and endogenous sackelberg leadership in two-period cournot oligopoly
No full textInternational audienceTwo-period Cournot competition between n identical firms producing at constant marginal cost and able to store before selling has pure strategy Nash-perfect equilibria, in which some firms store to exert endogenously a leadership over rivals. The number of firms storing balances market share gains, obtained by accumulating early the output, with losses in margin resulting from increased sales and higher operation costs. This number and the industry inventories are nonmonotonic in n. Concentration (HHI) and aggregate sales increase due to the strategic use of inventories
Preparing for the Proposed EU General Data Protection Regulation: With or Without Amendments
No full textInternational audienceThis article details the initial proposal of a European Union "General Data Protection Regulation," including relevant information on the European legislative process and early progress; concluding by drawing lessons for businesses in charting the path forward. As such this article offers a practical viewpoint on EU data protection law reform
Testing for the Presence of a Maverick in the French Audit Industry
No full textInternational audienc
The financial crisis and the gathering of political intelligence: A cross-country comparison of SMEs in France, Sweden and the UK
No full textInternational audienceThis article reports the findings of a study that compared cross-national differences in how small and medium-sized enterprises (SMEs) monitored political responses to the economic and financial crisis of 2007–2009. Original, empirical data collected through an online survey of 206 small business managers in France, Sweden and the UK were analysed to explore the extent that they monitored policy responses to the crisis, their motivations for doing so, and the sources of information they used for political intelligence gathering purposes. The findings show that the monitoring of political initiatives by SMEs in response to the recession varied in accordance with the extent to which their countries are affected by the recession. Also, small business managers on the whole considered it more important, despite the international nature of the crisis, to monitor political responses in national rather than supranational political settings. Contrary to our expectations, we found that SMEs across all three countries drew on similarly wide sources of information when monitoring policy responses to the crisis. Also surprising was the finding that SME managers in the UK relied heavily on official government sources when gathering intelligence on attempts to alleviate the recession’s effects