1,720,975 research outputs found
An ex-ante approach to brand capability valuation
No full textThere are numerous financial metrics available in the academic and commercial world to estimate brand value. In the context of mergers and acquisitions, managers often use such metrics when purchasing or selling brands. However, the measurement of brand equity in a going-concern has received scant attention in the academic literature. The well-known Interbrand™ approach is an ex-post calculation of brand value. This paper extends Interbrand's brand strength valuation model by developing an ex-ante approach to guide managers in their budgeting and strategic decision-making processes geared towards building brand value. It then empirically tests the model in a company with an internationally recognized brand. Crown Copyright 2008 Published by Elsevier Inc. All rights reserved.
Carbonomics of Japan's agricultural output: causality and long-run sustainability
No full textJanek Ratnatunga and Md. Wahid Mura
A Marketing Approach To Service Quality In Accounting: A Case Study
Full text linkAccounting firms operate in a competitive marketplace, consequently the quality imperatives and philosophies that currently apply to manufacturing are also relevant to service industries like professional accounting services. This begs the question of how quality should be defined and what pedagogy should be used for achieving the goal of continuous quality improvement. The service quality concepts are of particular relevance to management accounting due to its involvement in quality assurance in manufacturing. This paper looks at some of the research and methodologies developed by Marketing Science that takes a customer perceptive in defining and measuring service quality, and applies one such methodology, SERVPERF, to a firm in the Accounting and Management Consulting industry. In this study, data representing customer service quality (performance) perceptions and satisfaction with the services provided by the firm has been used to identify areas needing improvement. The study also identifies those areas in which the firm is effective in providing services. The results of this analysis appear to provide some support for conceptualising and measuring service quality as an attitude as suggested by Cronin and Taylor (1992)
Going Beyond Counting First Authors in Author Co-citation Analysis
Full text linkThe present study examines one of the fundamental aspects of author co-citation analysis (ACA) - the way co-citation
counts are defined. Co-citation counting provides the data on which all subsequent statistical analyses and mappings
are based, and we compare ACA results based on two different types of co-citation counting - the traditional type that
only counts the first one among a cited work's authors on the one hand and a non-traditional type that takes into
account the first 5 authors of a cited work on the other hand. Results indicate that the picture produced through this non-traditional author co-citation counting contains more coherent author groups and is therefore considerably clearer. However, this picture represents fewer specialties in the research field being studied than that produced through the traditional first-author co-citation counting when the same number of top-ranked authors is selected and analyzed. Reasons for these effects are discussed
Transparent costing: has the emperor got clothes?
No full textTransparent Costing (TC) is a framework for determining the full indirect costs and thereby
the full costs (FC) of Australian Competitive Grant (ACG) research projects; with the objective
of ensuring the full funding of these projects by the government, so that they could
be sustained in the long-run, and preventing their cross-subsidisation from other revenue
sources. If a university wishes to be fully funded for its AGC research projects, it is mandatory
to undertake a TC exercise and allocate the indirect costs of research activities. It was
found in this study that whilst the objectives of FC appear worthwhile, FC may not prevent
the practice of cross subsidisation. Also whilst it was found that Time-Driven Activity-Based
Costing (TDABC) is preferable to ABC in the TC modelling of ‘research only’ departments and
institutes; both approaches do not provide accurate information in ‘teaching and research’
departments. In these departments more accurate estimations could be obtained from
studying the workload allocation methods and conducting direct interviews of the staff
undertaking research on ACG and other externally funded grants.
Crown Copyright 2010 Published by Elsevier Ltd. All rights reserved.
Carbon business accounting : the impact of global warming on the cost and management accounting profession
No full textIt is demonstrated that the information from strategic cost management systems will be particularly useful in this new carbon economy, especially in evaluating the “whole-of-life” costs of products and services in terms of carbon emissions. Similarly, the study discusses how strategic management accounting information would facilitate decisions on business policy, human resource management, marketing, supply chain management, and finance strategies and the resultant evaluation of performance.
The Impact of Competition on Information Technology Usage: A Cross-Industry Study of Australian Listed Companies and Industries
No full textAlso presented at Asia Pacific Conference on International Accounting Issues, Oct 2001, Rio De Janeiro, Brazi
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