Suchergebnisse

These papers are taken from 8th Conference On Performance Measurement And Management Control 2015. The topic of this edition is contemporary issues in performance measurement and management control. This is a broad topic by design with the intent of reporting on important research and issues relevant today.

The "service-dominant logic" focuses on the firm and the customer cocreating value, as defined by the customer. Achieving this orientation requires firms to understand which components of the service concept are most important to different subsets of customers. However, research on the relative importance to customers of core and peripheral service components has produced mixed results. Using data from the U.S. airline industry, the fact that the relative influence on customer satisfaction of core (e.g., operational performance) and peripheral (e.g., service interactions and physical setting) service components is moderated by customer characteristics is demonstrated. Consistent with Vargo and Lusch's premises that "the customer is always a co-creator of value" and that value is "uniquely and phenomenologically determined by the beneficiary," the conclusion that a parsimonious model of customer satisfaction demands consideration of both the service concept and customer characteristics is reached.

The purpose of this case is to enable you to design a performance measurement system using a balanced scorecard. This case is based on factual issues and decisions faced by the real-world managers and employees of Holloway Consulting Services (HCS) (names and dollar amounts have been changed). HCS is a service firm that provides its customers with managed business solutions, i.e., integrating outsourcing options with systems design and support. Currently, HCS collects several financial and operational performance measures; however, Sharon Holloway, owner of HCS, is concerned that these measures are not adequate for a firm that competes using intangible assets, especially human capital. Therefore, she plans to implement a balanced scorecard in which performance measures are linked to the firm's strategy. This case provides you with the opportunity to develop a balanced scorecard that incorporates both traditional and nontraditional performance measures within the strategic context of a knowledge-based firm.

ABSTRACT
The purpose of this paper is to provide advice to accounting doctoral students and new accounting Ph.D.s on managing the review process. We also hope that our advice and suggestions will assist more experienced accounting faculty in their research endeavors. We offer suggestions from the point of view of researchers at various stages in their career. We also interview a variety of current and former journal editors and provide their suggestions and insights. We first provide suggestions to help position the article so as to receive a more helpful review. We then discuss strategies for responding to the editorial process and provide specific advice for handling various editorial decisions including a rejection, a reject-and-resubmit, a revise-and-resubmit, and an acceptance. We build upon prior research by providing a summary of advice for each type of editorial decision and by providing advice and suggestions from editors and associate editors at a wide range of accounting journals.