Search

Copyright of Contemporary Accounting Research is the property of Canadian Academic Accounting Association and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Understanding effective marketing decision-making is key to driving business performance. However, knowledge of marketing decision-making by microbusiness owners is limited. Moreover, little is known about how microbusiness owners make marketing decisions under crisis conditions. This article explores entrepreneurial marketing decision-making by women microbusiness owners during the COVID-19 pandemic, through qualitative interviews with providers of children's activities, who migrated their services online during lockdown. Findings shed light on their marketing decision-making by highlighting transitions between causation and effectuation approaches and identifying key resources leveraged in effectuation decision-making. We also observe how distinct principles of effectuation may be combined to make effective marketing decisions. In addition, we discern interactions within networks and membership of communities of practice as collective influences on women microbusiness owners' entrepreneurial marketing decision-making. [ABSTRACT FROM AUTHOR]

Purpose: Limited research has investigated how spirit at work, functioning as a "good barrel," fosters ethical decision-making (EDM) even in the presence of unethical managerial behavior ("bad apples"). Therefore, this study aims to investigate the spirit at work, a situational variable, as a moderating variable in the relationship between the love of money (LoM), an individual-level factor, and EDM. Design/methodology/approach: A time-lagged survey of the members of the Marketing Association of Pakistan was conducted. The data were analyzed using partial least square structural equation modeling. Findings: Adding to much of the existing research, which finds that LoM can influence ethical intention directly, this research finds that LoM influences ethical intention only through ethical judgment. Moreover, the spirit at work tempers the negative relationship between LoM and ethical judgment, thereby mitigating LoM's detrimental effects not only on ethical judgment but also its downstream effects on ethical intention. Practical implications: Organizations, by planting the seeds of spirit at work, can institutionalize good barrels, which can alleviate the negative effects of the marketing managers' LoM, the root cause of unethical behavior. This way, this study establishes a business case for spirit at work. Originality/value: The novelty of this study is the development and investigation of a holistic conceptual framework for EDM of marketing professionals that incorporates LoM as an antecedent, ethical judgment as an underlying mechanism, ethical intention as an outcome variable and spirit at work as a boundary condition. [ABSTRACT FROM AUTHOR]

Information governance is crucial for firm performance. Marketing managers have been actively engaged in data analytics and information management for decision-making. Because of the role both marketing and information technology units play in information and data management, information governance needs to be well-defined in a firm. Using structure-strategy-process theory as the foundation, the authors define information governance as consisting of three dimensions: strategy, structure, and process. Based on a survey of 147 marketing managers, we demonstrate that strategy and process result in improved information quality, which enhances firm performance. IT/marketing collaboration further enhances the relationship between information strategy and information quality. The detailed analyses, results, and implications are discussed. [ABSTRACT FROM AUTHOR]

AbstractThe goals of the current study are to analyze the technical efficiency of the Decision Making Unit (DMU) of the cocoa agroindustry and the relationship among technical efficiency, export performance, and competitive strategy in the cocoa agroindustry in Indonesia. Respondents in this study are production and marketing managers at 42 active DMUs. The results show that the average DMU technical efficiency value is 0.963 and 0.985 based on the models of Constant Returns to Scale (CRS) and Variable Returns to Scale (VRS), with the distribution of the full technical efficiency category of 80.95%, the high category of 16.67%, the medium category of 2.38%, and the low category of 0%. This study finds a model for increasing the export performance of the cocoa agroindustry, in which the technical efficiency variable has a significant positive effect on the export performance variable with competitive strategy variables as an intervening variable. [ABSTRACT FROM AUTHOR]

PurposeDesign/methodology/approachFindingsOriginality/valueRelying on regulatory focus theory (RFT), this study examines the mechanisms that guide managers’ positioning-related decisions in business-to-business contexts. Specifically, this research answers two main questions: what motivates managers to recommend specific positioning strategies and what motivates related decisions regarding contextual and market conditions?Two studies are undertaken in this research. Using the Delphi method, Study 1 adopted an online scenario-based experimental design related to the positioning decisions of three companies. A panel of expert informants assisted in the design process. Study 2 tested the stability of the results from Study 1 and then extended the analysis through the introduction of an additional dependent variable and market feedback. The results of the scenario-based online surveys are subjected to partial least squares structural equation analyses.The findings are in line with regulatory focus theory and show that RFT can provide motivationally derived answers to questions regarding inter-manager differences in positioning decision-making under similar market and company conditions. The results further show that decisions made by marketing managers in B2B contexts are guided by a desire to achieve congruity (fit) between their regulatory focus and their positioning strategy. Moreover, there is a differential impact of the regulatory foci on the likelihood of changing a recommended strategy.This paper investigates the moderating effects of involvement, valence framing, and market feedback. The study finds that the valence of the recommendation of a positioning strategy moderates the relationship between regulatory focus and the type of positioning strategy. [ABSTRACT FROM AUTHOR]

The Dodd–Fank Act mandated shareholder votes on executive's change‐in‐control (golden parachute) payments at the time the firm is sold. We study bid premiums surrounding the introduction of the vote and find that they are lower in the post‐period. Moreover, there is a positive association between the relative size of parachute payments and premiums, particularly after the parachute vote was required. In contrast, we observe no association between premiums and parachute features questioned by many shareholders. Additionally, we find lower voting support for parachutes with features that are (i) of concern to shareholders, (ii) amended in the lead‐up to the vote and (iii) identified as problematic in proxy advisor analyst reports. However, we find little evidence that directors overseeing payments with opposition from shareholders or a leading proxy advisor are penalized with lost board seats, fewer key board committee memberships or increased shareholder opposition in subsequent director elections at other firms. Overall, our findings suggest that the parachute vote requirement is too little too late. [ABSTRACT FROM AUTHOR]

This study aims to examine the effects of social media marketing activities (SMMAs) on purchase intention (PI), with the mediating roles of brand awareness (BA) and consumer motivation (CM). Data from 379 participants who used social media were analyzed using structural equation modeling. Results revealed that SMMAs had a significant positive effect on BA, CM, and PI. The effect of CM on PI was also significant. However, the effect of BA on PI was not statistically significant. In addition, CM had a mediating role in the relationship between SMMAs and PI, but BA did not mediate the relationship between SMMAs and PI. This research indicates that marketing managers should acknowledge the main characteristics of online consumers and customize their content to meet customers' specific needs. The results of this study may be utilized in the development of SMMA strategies. [ABSTRACT FROM AUTHOR]

Eve Zaremba (born 1930), a Polish Canadian feminist writer and activist, business owner, and marketing executive, has earned a place in the history of Canadian women's struggle for equality. Through her involvement in the founding and publishing of the feminist newspaper Broadside: A Feminist Review (1979–1989), she was able to bring readers' attention to many social issues, and by writing a series of detective stories featuring a lesbian detective, she earned the distinction of creating the first openly lesbian PI in the detective genre. Her autobiography, The Broad Side: Reflections on a Long Life, examines closely the forces that shaped her personality, especially her childhood in prewar Warsaw, her intellectual parents, the horror of World War II, and her education in Scotland. [ABSTRACT FROM AUTHOR]

This study aims to analyze the impact of consumption values on the adoption of NBG's mobile banking services and the role of customers' motivation and app adoption in this process. The study reveals users' attitudes and behavior towards mobile banking by establishing significant connections between selected UTAUT constructs. Based on a critical case of the m-banking services of a leading Greek financial institution, we gathered 418 full-answered questionnaires from a convenience sample of 654 customers to test 18 research hypotheses. The research results confirm that the three selected UTAUT constructs, are antecedents of behavioral intention, supporting the initial assumption. This study analyzes the factors that drive the adoption and usage of mobile banking apps, providing valuable insights for marketing academia and managers. [ABSTRACT FROM AUTHOR]

PurposeMethodology/approachFindingsResearch implicationsPractical implicationsOriginality/value/contributionAlthough economists and strategy theorists have extensively researched market entry barriers in the Western industrial market and post-entry barriers in the e-commerce market, few studies have focused on entry barriers in the context of the unique challenges in China’s business landscape. In this study, a survey was conducted with 139 Chinese marketing executives of consumer goods e-commerce firms to elucidate the dimensions and relative importance of market entry barriers in China. Specifically, this study aims to explore the barriers to entry that exist in the Chinese consumer goods e-commerce market, determine their importance, and identify potential dimensions through factor analysis.This study employed an in-depth interview with nine marketing executives from China consumer goods e-commerce firms, and the instrument was revised accordingly. Then questionnaire adopted a simple random sampling method to select 300 enterprises as survey respondents. In total, 195 firms completed and returned the questionnaires by the deadline, resulting in 139 valid responses being collected.This study explores 33 entry barriers and reveals seven dimensions of China’s consumer goods e-commerce market, highlighting incumbents with an absolute cost advantage barrier as the most significant barrier, and the cost of establishing a branch office as the least significant barrier, as perceived by Chinese business executives.Extant literature has mostly confirmed the value and practical significance of market entry barriers in Western markets or industrial markets. However, there are few studies on entry barriers in China’s e-commerce market, particularly in the consumer goods e-commerce market. Our research attempts to provide a theoretical basis for China’s consumer goods e-commerce market entry barriers.Studying market entry barriers can help firms better adapt to market changes, optimize their operational modes according to market demands and norms, and enhance their competitiveness. The exploration of this research could be utilized by e-commerce businesses to become more successful or avoid failure.This study complements the existing research on market entry barriers in China and the West. It complements barriers to entry into the consumer e-commerce market based on the Chinese economic context. [ABSTRACT FROM AUTHOR]

Repeat consumption, a common aspect of consumers' daily lives, often results in hedonic adaptation such as satiation or boredom. In line with a growing body of research exploring methods to alleviate hedonic adaptation, this research proposes and finds that creative thinking can effectively reduce hedonic adaptation. Through five experiments conducted across various consumption contexts (music listening, video watching, photograph viewing, snack eating), we show that creative thinking reduces hedonic adaptation by fostering cognitive flexibility during repeat consumption (e.g., enjoying the same photograph from different aspects across repetitions). Supporting this underlying mechanism, the mitigating effect of creative thinking on hedonic adaptation attenuates when consumers' cognitive flexibility is constrained, or when the product itself possesses sufficient complexity that naturally encourages cognitive flexibility over repetitions. Overall, this research sheds light on how creative thinking helps alleviate hedonic adaptation in repeat consumption, with implications for marketing managers and practitioners. [ABSTRACT FROM AUTHOR]

Emerging countries are populated with low-income consumers. Academics and corporations have paid little attention to studies that would provide light on consumer behavior in these countries. To accomplish this gap, the study aims to critically evaluate the existing literature to obtain themes using SPAR-4-SLR protocol. Major themes that emerged from the findings are consumer decision making, brand strategy, micro-macro environment, product adoption, and role of technology. The study provides theoretical and practical insights to understand and mitigate the impact of poverty in Bottom of the Pyramid (BOP) marketplaces, offering recommendations for marketing executives and decision-makers. [ABSTRACT FROM AUTHOR]

Beijing is one of the earliest pilot low-carbon cities in China. It was one of the first cities in China to establish a pilot carbon market to achieve this goal. As an emerging market, China's carbon pricing mechanism is not yet complete. In this context, it is crucial for market managers and companies to predict carbon prices. This study uses a Prophet-EEMD-LSTM model to predict the carbon price in the Beijing carbon market, which significantly improves prediction performance. The advantage of this hybrid model is that it considers the particularities of carbon prices including trends, cyclical changes, and volatility. Considering that the carbon market has multiple complex characteristics, the carbon price is decomposed into multiple simple sequences using the Prophet and EEMD models. These simple sequences were predicted using an LSTM model. The hybrid model outperformed both econometric and single-machine learning models in terms of carbon price prediction. Based on the findings of this study, market managers and companies can take appropriate measures to prevent carbon price risks. These findings are conducive to the smooth operation of the carbon market, thereby providing sustainable support and guidance for the development of low-carbon cities. [ABSTRACT FROM AUTHOR]

The advent of COVID-19 led to a wave of Mobile Car Markets (MCMs) as the Zimbabwean government enforced localised restrictions on people’s movement. As a result, MCMs have become a permanent feature in the Zimbabwean marketing landscape over the last three years. However, little empirical research is known about this phenomenon. Considering this, the study examined the motivation behind consumers’ intention to recommend MCMs. A quantitative approach was adopted wherein data were collected using structured questionnaires. Data were collected from 250 respondents, conveniently selected from the high-density streets of Harare. The results, analysed using Structural Equation Modelling, revealed that perceived convenience and perceived compatibility had a significant positive impact on perceived value. Perceived convenience, perceived value and perceived compatibility had a significant effect on the intention to recommend. Further, the results also showed that perceived value did not mediate the relationship between perceived convenience and intention to recommend MCMs. However, perceived value mediated the relationship between perceived compatibility and the intention to recommend MCMs, These results offer important practical insights to marketing managers in highly informalised economies. [ABSTRACT FROM AUTHOR]

As people seek to manicure their online presence within the current "technomeritocracy," there is a need to understand what sacrifices people will make to curate social media worthy travel experiences. Hence, the Social Media Sacrifice Scale was developed from the literature on identity theory and compensatory purchasing behavior to conceptualize and measure these sacrifices. The scale was purified using EFA (n = 252) and validated using CFA (n = 251). Results demonstrate validity across four sacrifice dimensions (spending money, sacrifices at home, discomfort, and rule breaking) providing managers with marketing strategies to attract markets with the right mix of sacrificial expectations for the destination. [ABSTRACT FROM AUTHOR]

This study reviews the concept of detachment in interpersonal relationships by examining its drivers and outcomes laying the foundation for detachment to potentially be extended to customer-employee relationships. Information from several studies in the fields of psychology and marketing was used to identify and categorize the drivers and outcomes of detachment. Using various search platforms, a total of 75 articles were deemed appropriate for this study and were thus included in the review. The results from this review provide a condensed list of preexisting and potential drivers and outcomes for detachment, each of which, were assigned to broader categories based on similarities and other relevant factors. Similarities were also drawn between detachment in adult interpersonal and customer-attachment figure relationships to solidify detachment's extension to customer-employee relationships. This study contributes to theory by being among the first to provide a summarized list of potential drivers and outcomes of detachment within a single paper, thereby advancing the existing knowledge of detachment. The results of this review may also be of particular importance to psychologists and marketing managers as it provides a comprehensive discussion of how detachment could occur in both interpersonal and customer-employee relationships and the possible consequences thereof. [ABSTRACT FROM AUTHOR]

Objective: The main objective of this study was to present a multilevel model of organizational capacities affecting the brand positioning of food companies using a mixed approach. Methodology: The present research is applied in terms of objective and mixed in terms of methodology. The statistical population of this study includes senior managers and marketing and sales managers active in the food industry. The sampling in this study was conducted theoretically. The sample size for the data was collected based on interviews with 13 managers from various levels (middle and senior) of well-known and active companies in the food industry. For data analysis, MAXQDA - Excel software was used. Additionally, a structuralinterpretive approach was employed. Findings: The results of open coding of qualitative data collected through interviews indicated that the initial codes were categorized into 16 main categories, including perceived quality, perceived value, brand satisfaction, company public relations, market research and market creation, production capability, company networking, organizational learning, innovation, employee commitment, the ability to interact intelligently with customers, the intellectual and strategic thinking of senior managers, the ability to convey goals to company employees, management commitment to enhancing employee capabilities, knowledge integration, organizational activities, and management consultability. Conclusion: It can be concluded that the multilevel model of organizational capacities affecting the brand positioning of food companies has several levels of priority, allowing policymakers to focus on the more important levels. [ABSTRACT FROM AUTHOR]

Analyzing unstructured text, e.g., online reviews and social media, has already made a major impact, yet a vast array of publicly available, unstructured non-text data houses latent insight into consumers and markets. This article focuses on three specific types of such data: image, video, and audio. Many researchers see the potential in analyzing these data sources, going beyond text, but remain unsure about how to gain insights. We review prior research, give practical methodological advice, highlight relevant marketing questions, and suggest avenues for future exploration. Critically, we spotlight the machine learning capabilities of major platforms like AWS, GCP, and Azure, and how they are equipped to handle such data. By evaluating the performance of these platforms in tasks relevant to marketing managers, we aim to guide researchers in optimizing their methodological choices. Our study has significant managerial implications by identifying actionable procedures where abundant data beyond text could be utilized. [ABSTRACT FROM AUTHOR]

Copyright of Business Intelligence Management Studies is the property of Allameh Tabatabai University and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

The study examines the impact of product innovation on the performance of manufacturing companies with a particular focus on selected companies in Ibadan, Oyo State. The main objective of this study is to investigate the impact of product innovation on competitive advantage while the specific targets are to: investigate the impact of product improvements on customer satisfaction, determine the impact of product design on competitive advantage, and evaluate the impact of product color on competitive advantage. The survey population consisted of 500 marketing managers from these selected companies. Simple random sampling was used to select 30 marketing managers from each company, resulting in a total of 256 responses. The sample size for the study was 300. Data was collected from both primary and secondary sources and a questionnaire was administered to 30 employees of the reference organization. Analysis of the collected data revealed several findings: Decreasing sales and profits necessitated product innovation due to the market influence of competitors. There was a need to increase the company's sales and maximize profits. Customer satisfaction has increased. There is a need to maximize equity capital through increased sales and profits. The study concludes that product innovation not only satisfies the changing tastes of customers but also helps in increasing sales and profits. Recommendations include that companies should innovate their products regularly to reduce the costs associated with value analysis strategies. In addition, companies should thoroughly research and not neglect their research and development departments and other sources of information in their strategic planning for new products. KEYWORDS: Product Innovation, Competitive Advantage, The study examines the impact of product innovation on the performance of manufacturing companies with a particular focus on selected companies in Ibadan, Oyo State. The main objective of this study is to investigate the impact of product innovation on competitive advantage while the specific targets are to: investigate the impact of product improvements on customer satisfaction, determine the impact of product design on competitive advantage, and evaluate the impact of product color on competitive advantage. The survey population consisted of 500 marketing managers from these selected companies. Simple random sampling was used to select 30 marketing managers from each company, resulting in a total of 256 responses. The sample size for the study was 300. Data was collected from both primary and secondary sources and a questionnaire was administered to 30 employees of the reference organization. Analysis of the collected data revealed several findings: Decreasing sales and profits necessitated product innovation due to the market influence of competitors. There was a need to increase the company's sales and maximize profits. Customer satisfaction has increased. There is a need to maximize equity capital through increased sales and profits. The study concludes that product innovation not only satisfies the changing tastes of customers but also helps in increasing sales and profits. Recommendations include that companies should innovate their products regularly to reduce the costs associated with value analysis strategies. In addition, companies should thoroughly research and not neglect their research and development departments and other sources of information in their strategic planning for new products. [ABSTRACT FROM AUTHOR]

Purpose: Due to the relatively low level of exploration of the topic of ESG in social media marketing communications, the authors of this text decided to diversify the purpose of the article: 1. to explore the topic of ESG activities in warehouse logistics and its communication in SM; 2. to carry out and present the results of quantitative research involving statistical analysis of the results of social media marketing publications on ESG. Design/methodology/approach: The following research question was posed by analogy: P1. Which area of ESG activity is most attractive to customers from the perspective of engagement on LinkedIn? The research hypothesis was then stated: H1. There is a statistically significant relationship between the amount of storage space and the marketing performance of publications on LinkedIn and is positive in nature. To achieve the stated objectives and verify the hypotheses, a two-stage research process was designed. It began with a literature analysis and synthesis and was followed by a quantitative study of marketing performance. Among other things, the first stage of the research defined the key areas of ESG activity in the real estate market. This division became the basis for the second, quantitative stage of the research. The study consisted of an analysis of online data from November 2022 - July 2023 compiled from the results of 140 posts published on the social media platform LinkedIn. This is because the pilot study, as well as the analysis of the literature, showed that this is the platform most often chosen to communicate ESG activities. Statistical analysis included: a comparison of client engagement scores in publications on key ESG areas in the real estate market, and a correlation analysis of warehouse space and social media marketing scores. Findings: It was observed that in most cases, communication of ESG-related activities formed the majority of a company's total communication on its LinkedIn profile. It proves that the most frequently communicated ESG area on LinkedIn is environmental aspects. However, they are associated with the lowest average engagement. Subsequently, Pearson's correlation coefficient has been used to examine the severity of the relation between the different variables. Once the analysis is executed, it may be concluded that there is a statistical significant correlation between the size of the warehouse and the outcome of publications communicating ESG on LinkedIn. A stronger correlation occurred in the analysis of engagement scores. Practical implications: It was found that there is a very high correlation between the size of the warehouse and consequently the ranking of developers in Europe and the results of publications communicating ESG on LinkedIn. Based on the results, it can be recommended that further research should be pursued in the direction of engaging customers in ESG marketing communications. Social implications: The presented article focused on exploring the topic of ESG activities in warehouse logistics and its communication in social media. The construction sector contributes significantly to greenhouse gas emissions. The sector therefore faces a number of challenges that it is socially expected to solve. Following in the footsteps of researchers, an increasing number of institutions at both the European and national levels are introducing laws and regulations to accelerate this process. EU directives, national laws and guidelines from independent institutes are aimed at forcing the industrial sector to respond and implement solutions. The ESG revolution is gaining momentum because of this. We are currently in a transitional phase, and there is still a lot of work to be done, but change is already inevitable. ESG activities that are being implemented by companies are being communicated in parallel on social media. Originality/value: The results of the research evaluate the correlation between warehouse size and marketing performance, show areas of ESG, which are the most frequently communicated and the most attractive to customers from the perspective of engagement on LinkedIn. It can be a basis for future studies on the implementation of ESG activities in warehouses and can serve practitioners in selecting projects of interest and worth deploying. [ABSTRACT FROM AUTHOR]

This research explores how user‐generated content (UGC) influences the performance of studios. Our dataset included both structured and unstructured UGC, analyzed through a hybrid of statistical techniques and machine learning algorithms. The findings revealed a positive relationship between UGC and both box office revenues and stock market performance. Additionally, classical machine learning methods demonstrated exceptional capabilities in accurately classifying the data. The insights from this study offer valuable marketing strategies for studio marketing managers and studio executives in leveraging social networks effectively. [ABSTRACT FROM AUTHOR]

I propose a two-period matching model of firms and managers to show that managerial career concerns may not guarantee assortative matching in the labor market for managers. In the model, firms compete for managerial talent, and managers are concerned about their reputations. The market updates managers' reputations whenever their performance is publicly disclosed, which leads to rematching in a subsequent period. I show that some talented managers sit out the market in an earlier period to secure their reputations in a later period. The size distribution of firms—by influencing the wage distribution of managers—is a key determinant of early sitting out: managers' sitting out may happen under a Power-law distribution of firm size, whereas it never happens under a uniform distribution. The model highlights the roles of firm size distributions and the effects of labor markets on incentive provision within firms. [ABSTRACT FROM AUTHOR]

The radiographic NDT inspection of pipes and vessels has been waiting for decades for a truly flexible digital gamma/X-ray detector alternative to radiographic film. With the fast-paced developments in flexible electronics, is it likely that a digital alternative - digital X-ray film - could soon be a reality? Norman Stapelberg, Products and Marketing Director at Silveray, explains... [ABSTRACT FROM AUTHOR]