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  • 251.
    Andersson, Matilda
    et al.
    Jönköping University, Jönköping International Business School.
    Gustafsson, Johanna
    Jönköping University, Jönköping International Business School.
    The impact of audit independence on real- and accrual-based earnings management: Evidence of listed companies in a Swedish setting2018Independent thesis Advanced level (degree of Master (Two Years)), 20 credits / 30 HE creditsStudent thesis
    Abstract [en]

    Earnings management has been an accounting issue for decades and continues to concern accounting profession, regulators and standard setters. Auditors has an impact on managers' behaviour of earnings management activities. Higher audit independence implies higher reporting quality and decreases the likelihood of managers to manipulate earnings. Because of the increased interest of earnings management activities and auditors' role in society, the purpose of the study was to investigate whether audit independence can decrease the use of real- and accrual-based earnings management. Accrual-based earnings management refers to manipulation based on accounting standards such as methods for measuring depreciation and inventory, and the choice between different accounting principles. Real earnings management refers to manipulation in a firm's business activities, such as timing of sales and overproduction of goods. The study investigated 98 companies during the time-period 2009-2016, which yield in a total of 784 firm-years observations. The study used the modified Jones model augment by Kim, Parker and Wier (2012) and the model by Roychowdhury (2006) to estimate accrual-based and real earnings management, which serves as proxies of earnings management. Non-audit services, client importance, key audit partner tenure and company size were used as proxies of audit independence. The study provides evidence that non-audit services and company size are accurate proxy for audit independence and have significant impact on earnings management. The study can draw the conclusion that audit has an impact on earnings management even though audit independence might not be the fundamental factor.

  • 252.
    Andersson, Mikael
    et al.
    Jönköping University, Jönköping International Business School, JIBS, Business Administration.
    Nilsson, Henrik
    Jönköping University, Jönköping International Business School, JIBS, Business Administration.
    Leverantörer i uppköp: Relationsförändringar och motreaktioner2012Independent thesis Advanced level (degree of Master (One Year)), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    The media provides us almost daily with information regarding acquisitions between large companies. This indicates that acquisitions of companies play a frequent role in today’s business life.  Earlier studies on acquisitions focus mainly on the integrated companies. It is important not only to study the integrated companies, but to also cast an eye at the suppliers of the acquired companies. In this thesis we assume that the suppliers of an acquired company will be affected by the acquisition and that they also will react upon it. If an end-product manufacturer acquires a competitor one effect could be that half of the suppliers are made redundant, while the ones left will have to produce a lot more. This indicates that the change affects the relations between companies, but also that the concentration of companies gives fewer possibilities to initiate business relations.

    The aim of the thesis is to investigate how the relationship between a buyer and a supplier changes due to the buyer being acquired by one of its competitors. The aim is also to investigate which measures that are taken by the supplier to gain as positive effects as possible from the acquisition.  The occurrence being investigated involves an acquiring company, a company being acquired and suppliers of the acquired company. The number of parties involved makes the occurrence complex. To get as accurate information as possible we have chosen an exploratory study and a qualitative method.  The approach in the thesis is a case study and the case is taken from the house manufacturing industry, namely Hjältevadshus’ acquisition of Modulenthus. The information has been gathered through interviews with the integrated companies as well as with the suppliers.

    It is important for the supplier to have an understanding of its position in the network of suppliers, in order to understand which relationship changes that can occur due to an acquisition. The reason why it is important is because it determines how easy or how hard it is to be replaced.  The type of product, the degree of complexity, or what kind of service the supplier offers plays a significant part in how the supplier might be affected by the acquisition. It is also important to understand the relationship between the buyer and the supplier in order to understand relationship changes due to the acquisition. The relationship’s degree of strength and character decides whether a change will occur as a result of the acquisition.

    The trend of concentrating through acquisitions decreases the number of companies in the market. If a supplier does not look upon an acquisition as a possibility and plays an active part in the process of change, there is a major risk that the acquiring company will use established suppliers, with a well-developed relationship with the acquiring company, instead.

    By limiting the buyer’s possibilities for actions, the supplier increases its power. An alternative for the supplier is to get the opportunity to manufacture a larger part of the buyer’s needs, which increases the supplier’s power in that particular relationship. It is difficult for the supplier to develop alternatives to a buyer that used to purchase a large proportion of the supplier’s total production. One possibility is that the other buyers increase their purchases, but most likely the supplier will be forced to find new, large buyers if a major part of the production has to be relocated.

  • 253. Andersson, N
    et al.
    Anderson, Helén
    Linköping University.
    Partnership for learning and product development1996In: Paper presented at the 12th IMP Conference in Karlsruhe, Germany, September 1996, 1996Conference paper (Other academic)
  • 254.
    Andersson, Petra
    et al.
    Jönköping University, Jönköping International Business School.
    Dahlman, Sandra
    Jönköping University, Jönköping International Business School.
    Häggberg, Joakim
    Jönköping University, Jönköping International Business School.
    Förhållandet mellan redovisning och revision: Inverkan på revisionsbyråer vid slopandet av revisionsplikten2008Independent thesis Basic level (degree of Bachelor), 10 points / 15 hpStudent thesis
    Abstract [en]

    The proposal regarding the abolishment of statutory audit in small companies in Sweden is a highly discussed topic that concern many different groups in the society such as audit bureaus, small companies, creditors and the Swedish tax agency. In April 2008 a partial report was published by Swedish Government Official Reports. The report suggests that 96.5 percent of all Swedish companies will be excluded from the statutory audit. The thesis focus on how the big Swedish audit bureaus will be affected, or have already been affected, by an amendment to abolish statutory audit in Sweden. The authors will also investigate how the work distribution between accounting and auditing is expected to change on these bureaus. The authors have performed interviews with auditors on Sweden’s four largest auditing bureaus local offices in Jönköping. To understand how the auditing business will adjust to the amendment, information concerning authorized accounting consultants, “Standard för redovisningskonsulter – Reko”, and the relationship between accounting and auditing will be presented. Furthermore, the authors present how other countries in the European Union have been affected by the abolishment of statutory audit. The majority of the respondents are positive towards the abolishment of the statutory audit. They believe however that the limits are set too high and that the abolishment should be implemented in several steps. The respondents are not concerned about the decrease in audit assignments. One opportunity for the auditors is to become authorized accounting consultants which will provide them with more varied working assignments. Three auditing firms have already initiated the work of change in different degrees to meet the transformation in the market. The business has already taken actions to meet the expected changes according to the abolishment of statutory audit. The authors believe that the accounting consultants will gain an increased status in the business through the authorization. They will among other things have more qualified work tasks due to Reko, which provide guidelines for the authorized accounting consultants. With the new service, accounting report, the authorized accounting consultant verifies that the quality of the accounting is in line with the standards in Reko. The authors believe that these changes will lead to that the audit bureaus will develop and provide additional accounting services in the future.

  • 255.
    Andersson, Roy
    et al.
    Jönköping University, School of Engineering, JTH, Supply Chain and Operations Management.
    Bridi, Eduardo
    Department of Production Engineering, Federal University of Santa Catarina, Santa Catarina, Brazil.
    Baez, Yinef Pardillo
    Department of Industrial Engineering and Management, San Buenaventura University, Cali, Colombia.
    Maldonado, Mauricio Uriona
    Department of Production Engineering, Federal University of Santa Catarina, Santa Catarina, Brazil.
    Forcellini, Fernando Antônio
    Department of Production Engineering, Federal University of Santa Catarina, Santa Catarina, Brazil.
    Moraes, Fabio Cesar
    Municipality of São José, Santa Catarina, Brazil.
    Improvement in public administration services: a case of business registration process2018In: International Journal of Industrial Engineering and Management, ISSN 2217-2661, Vol. 9, no 2, p. 109-120Article in journal (Refereed)
    Abstract [en]

    This work addresses the process of opening enterprises (grant of license) in a municipality. The purpose is to perform the identification, analysis and redesign of the process of granting permits to private companies, then making a proposal for improvement. The chosen method was a case study, using a qualitative approach according to the BPM methodology to respond: how to improve and accelerate the grant of a license? As a result, the proposed model used the best practices for business registration to reduce the time to 70%, and using half of the involved sectors. The conclusion is that it is possible to reduce bureaucracy and increase the efficiency of public administration with the applied methodology. 

  • 256.
    Andersson, Roy
    et al.
    Jönköping University, School of Engineering, JTH, Industrial Engineering and Management. Jönköping University, School of Engineering, JTH. Research area Industrial Production.
    Manfredsson, Peter
    University of Borås, Sweden.
    Lantz, Björn
    Chalmers, Gothenburg, Sweden.
    Total productive maintenance in support processes: an enabler for operation excellence2015In: Total quality management and business excellence (Online), ISSN 1478-3363, E-ISSN 1478-3371, Vol. 26, no 9-10, p. 1042-1055Article in journal (Refereed)
    Abstract [en]

    In order to stay competitive in today's marketplace, it is vital to reduce activities that do not create value. Lean production has in the last decade been seen as a philosophy to reduce non-value time. The office environment often presents a major improvement opportunity to reduce non-value time. Lean contributes positively to business performance applied in a manufacturing context and is also suggested to do the same in a service context. The purpose of the paper is to analyse and determine how total productive maintenance (TPM) can be applied within the support process and to identify effects from an employee and business perspective. A case study has been performed and a qualitative research approach was selected. Empirical data were gathered by using semi-structured interviews at one case company, but from several teams that had applied TPM. The result was then used as an inductive approach to explore how TPM can be applied in a support process. To implement and apply TPM within an office context, it should be structured in three steps (i) define, (ii) implement and (iii) sustain. TPM should be conducted as a part of the ordinary day-to-day work. The planning and discussions connected to TPM can be included in regular daily departmental stand-up meetings' involving everybody. The work with 5S and maintenance should also be a part of the TPM structure, connecting it as a system and not as an isolated activity. TPM can create value from both a business and an employee perspective. In the employee perspective, TPM reduces the risk of missing/forgetting areas of responsibility and creates more involvement. In the business perspective, objectives such as cost and quality are improved, but TPM also enables the reduction of waste.

  • 257.
    Andersson, Roy
    et al.
    Jönköping University, School of Engineering, JTH, Industrial Engineering and Management. Jönköping University, School of Engineering, JTH. Research area Industrial Production.
    Manfredsson, Peter
    Högskolan i Borås, Institutionen Textilhögskolan.
    Svensson, Victor
    University of Skövde.
    Preventive maintenance is an enabler for operation excellence in support processes2014Conference paper (Refereed)
    Abstract [en]

    TPM in a Lean office environment can create values both in a business and an employee dimension. In the employee dimension TPM reduces the risk of missing/forgetting areas of responsibility and creates more involvement. In the business dimension objectives such as cost, quality and supporting the reduction of waste improved. Preventive maintenance meetings can be included and performed once a month in the ordinary departmental “stand-up meetings”. Methods like 5S, which need to be updated on a continuous basis, and standardized maintenance should also be connected to the TPM work. But first all employees should be trained in order to have the same direction/behavior.

  • 258.
    Andersson, Svante
    et al.
    SIRE/Halmstad University, Halmstad, Sweden.
    Gabrielsson, Jonas
    SIRE/Halmstad University, Halmstad, Sweden.
    Wictor, Ingemar
    SIRE/Halmstad University, Halmstad, Sweden.
    Born Globals' foreign market channel strategies2006In: International Journal of Globalisation and Small Business, ISSN 1479-3059, E-ISSN 1479-3067, International Journal of Globalisation and Small Business, Vol. 1, no 4, p. 356-373Article in journal (Refereed)
    Abstract [en]

    Foreign entry mode choices are decisions of paramount importance for the long-term survival and growth of companies that are in a process of rapid international expansion. In this paper we seek to understand the foreign market channel strategies of Born Globals. We examine whether these companies develop a similar strategy regarding foreign entry mode choices and whether their market channel strategies differ from contemporary theories treating this problem. A comparative case study conducted on four companies meeting the criteria of Born Globals suggests that they do not show a common foreign entry mode. Instead, the companies seem to have very different market channel strategies even if they all have internationalised very rapidly. These findings are discussed against the current range of theoretical models that seek to explain the companies' foreign entry mode choice. We conclude the paper with some implications and suggestions for future research.

  • 259.
    Andersson, Svante
    et al.
    SIRE/Halmstad University, Sweden.
    Gabrielsson, Jonas
    SIRE/Halmstad University, Sweden.
    Wictor, Ingemar
    SIRE/Halmstad University, Sweden.
    International activities in small firms: Examining factors influencing the internationalization and export growth of small firms2004In: Canadian Journal of the Administrative Sciences, ISSN 0825-0383, E-ISSN 1936-4490, Vol. 21, no 1, p. 22-34Article in journal (Refereed)
    Abstract [en]

    In this paper we explore internationalization and export growth over time in a sample of 135 small manufacturing firms. By using concepts and arguments from literature on international business and small firms, the paper identifies six situational, or contingency, factors that are expected to influence the international activities of small firms. Our results show that a dynamic and fast-changing environment may push small firms to go abroad, while it seems to be the experiences built up in the organization and a younger generation of CEOs that can explain why some small firms continue to expand their international activities. The findings suggest that the factors influencing small firms to go abroad and become international differ from the factors that influence them to continue and grow once they are on the international marketplace. The paper ends with a discussion of the findings, together with suggestions for further research.

  • 260.
    Andersson, Svante
    et al.
    Halmstad University.
    Wictor, Ingemar
    Halmstad University.
    Innovative Internationalisation in New firms: Born Globals - €“the Swedish Case2003In: Journal of International Entrepreneurship, ISSN 1570-7385, E-ISSN 1573-7349, Vol. 1, no 3, p. 249-275Article in journal (Refereed)
    Abstract [en]

    During the past few years, the phenomenon of Born Globals has been highlighted in many studies. Such firms adopt a global approach right from their inception or very shortly thereafter. This behaviour challenges the traditional internationalisation models of slow and gradual development with respect to geographical markets and market entry modes. In this paper a conceptual framework is developed from earlier research and includes the factors: globalisation, entrepreneurs, networks, and industry. A survey showed that Born Globals were still very uncommon in Sweden. However, four Born Global firms were identified and analysed with the framework. It was concluded that the ongoing globalisation has made it easier to conduct Born Global strategies. However, active entrepreneurs, who recognised the global opportunities, were crucial for the implementation of these strategies, in which personal networks were used as tools.

  • 261.
    Andersson, Ulf
    et al.
    Mälardalens högskola, Industriell ekonomi och organisation.
    Gillmore, Edward
    Mälardalens högskola, Industriell ekonomi och organisation.
    Memar, Noushan
    Mälardalens högskola, Industriell ekonomi och organisation.
    What Happens When You Got It? On the Consequences of Disaggregating Value Chain and Subsidiary Strategic Activities2017Conference paper (Refereed)
  • 262.
    Andersson, Åsa
    et al.
    Jönköping University, Jönköping International Business School, JIBS, Business Administration.
    Skoog, Sara
    Jönköping University, Jönköping International Business School, JIBS, Business Administration.
    Svensson, Johanna
    Jönköping University, Jönköping International Business School, JIBS, Business Administration.
    Commuter Shopping: A study in understanding commuting in the context of shopping2014Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Background

    For ages people have commuted to work, or to other activities, located outside their home municipality. Statements found indicate that the basic decision for commuting are based on utility maximisation and no matter what the character of the benefit is; it should be higher than what can be found closer to the home location. This thesis aims to investigate if people are also commuting with the purpose of obtaining benefits from shopping.

    The shopping location will in this thesis be defined as a shopping mall. In order for shopping malls to attract customers and create awareness of which benefits they offer they must engage in branding. The authors of this thesis have chosen to investigate the terms; shopping, commuting and branding separately in order to find a definition for the term commuter shopping and to create understanding for what makes people engage in commuter shopping.

    Purpose

    The purpose of this thesis is to understand how the term commuter can be translated into the context of shopping. Moreover, the goal is also to identify the reasons for why people are willing to commute to a shopping destination not closest to their home location. The authors will also provide a definition for the term commuter shopping.

    Method

    In order to fulfil the purpose of this thesis, an abductive research approach was used. This includes a mixed method research, which allows both qualitative and quantitative data to be represented. The quantitative data in this research consist of a survey conducted at a shopping mall in Jönköping called A6 Center and used a sample of 402 customers as respondents. The qualitative part of the research includes an interview with A6 Center’s Centre Manager Kristoffer Krantz.

    The main source of information, however, is the collection of secondary data within the fields of commuting, shopping malls and branding which are combined in order to provide a definition of commuter shopping.

     

    Conclusion

    The study contributes with understanding in the fields of research to the extent that means one can translate the term commuting into the context of shopping. Moreover, the thesis managed to identify the reasons for why people engage in commuter shopping and which attributes they value at a shopping location. As a result the thesis propose a definition: “Commuter shopping is when one or more people go to a shopping location, not closest to their home location, in order to obtain benefits satisfied by attributes offered.”

  • 263.
    Andersén, Sophia
    et al.
    Jönköping University, Jönköping International Business School, JIBS, Business Administration.
    Bengtsson, Annie
    Jönköping University, Jönköping International Business School, JIBS, Business Administration.
    Gilén, Sandra
    Jönköping University, Jönköping International Business School, JIBS, Business Administration.
    Social Media within a B2B context: A qualitative study about how industrial corporations can use social media to maintain B2B relationships2014Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    The last thirty years there has been a dramatic change in relationship marketing. The use of computers connected to the Internet at work places has increased over time and social media is widely used in marketing strategies. Social media is a new phenomenon to communicate with each other, it enables market information based on individual consumer’s experiences. Therefore managers are seeking a way to incorporate social media into their strategies, but this is more common within B2C than B2B.

    The purpose is to investigate the potential for industrial corporations, within the warehousing industry, to use social media for maintaining established relationships within B2B, as a part of their marketing strategy. The primary data is collected by qualitative interviews with relevant corporations. The study includes four corporations within the industrial industry, an illustrative corporation that have issues regarding using social media or not, and one expert interview.  The secondary data is collected from previous research, articles and journals. From the theoretical framework and empirical research, it seems to be more useful for corporations acting in the market of B2C rather than in B2B to use social media. Major of the interviewed corporations were thinking of using social media as a part of their marketing strategy, but almost no one were using it as a tool today.

    The younger generation, raised in a technological society, seem to generally have a broader knowledge of social media and what advantages and disadvantages the use can lead to. From this thesis it does not seem that one social media is better than another since different social media platforms are used in different ways. Therefore, it is not possible to say that one specific social media suits all corporations. However, if a corporation decides to use social media as a marketing tool, they need to be aware of the time required for it and be prepared for negative effects since they are open platforms, free for everyone to express their feelings. Within B2B, the trend of having a personal relation with customer and supplier is very strong and social media can never replace this personal relationship. The conclusions and recommendations is instead to use social media as an integrated marketing tool within their strategy.

  • 264.
    Andrea, Geissinger
    et al.
    Stockholms universitet, Marknadsföring.
    Laurell, Christofer
    Stockholms universitet, Marknadsföring.
    User engagement in social media – an explorative study of Swedish fashion brands2016In: Journal of Fashion Marketing and Management, ISSN 1361-2026, E-ISSN 1758-7433, Vol. 20, no 2, p. 177-190Article in journal (Refereed)
    Abstract [en]

    Purpose

    The present paper aims to add to the literature by exploring how curvilinear manifestations of user engagement can be explained in the setting of fashion-oriented social media.

    Design/methodology/approach

    This study analyses how ten Swedish fashion brands have been integrated in expressions of user engagement in social media. In total, a material of 11,173 user-generated contents from different types of social media applications over a period of 12 weeks was collected and analysed.

    Findings

    The results of this paper show that user engagement fluctuates considerably over time in social media. It also shows that the degree of engagement varies between different forms of social media applications.

    Originality/value

    This study contributes to the literature on fashion marketing and user engagement by adding empirical support for the suggestion that expressions of engagement found in social media are curvilinear in their nature. It also concludes that highly involved and engaged users, instead of being brand activists, tend to be variety seekers in the studied setting that when taken together represents an emerging managerial challenge for the fashion industry and particularly fashion firms.

  • 265.
    Andreasson, Johan
    et al.
    Jönköping University, Jönköping International Business School, JIBS, Business Administration.
    Andersson, Emma
    Jönköping University, Jönköping International Business School, JIBS, Business Administration.
    Petersson, Jens
    JIBS, EMM (Entrepreneurship, Marketing, Management).
    Att sätta segel i ett av världens största sportevenemang: En studie av begrepp, motiv och utvärdering av sponsring2005Independent thesis Basic level (degree of Bachelor), 10 points / 15 hpStudent thesis
    Abstract [en]

    Problem. Sponsorship has increased continuously during the 21st century, however, at the same time the public interest of traditional promotion has been diminishing. The meaning of sponsorship is a very diffuse and therefore the concept needs to be investigated. Due to the multitude of sponsorship and its impreciseness about its financial value, it is difficult to evaluate sponsorship for companies, especially when there is a difficulty in choosing a decent method for evaluation.

    Purpose. The purpose of this thesis is to investigate the concept of sponsorship, motives for sponsorship and evaluation of sponsorship according to the theory and give empirical examples of how these areas are being managed by companies.

    Method. On the basis of the purpose, a qualitative method was chosen with personal interview and telephone interviews as tools. The choice of method and tool was based on the demand for rich and deep information, since this was needed to solve the purpose. Volvo Event Management, SEB, Assa Abloy and Djuice were the sample of the thesis, and have all been involved in sponsoring of the Volvo Ocean Race.

    Results. The concept of sponsorship has no universal definition, though it is important that companies understand the concept. By stating some cornerstones of the definition it might help explaining the problem and the indistinctness with sponsorship. Sponsorship as a communication tool is unique and therefore makes it possible for companies to differentiate on the market, since the public is getting tired on traditional promotion. Additionally, there are numerous motives to use sponsorship, but exposure is one of the most common according to the participating companies in this study, closely followed by relations. Motives can further on be categorized in two different groups, internal and external, which simplify and give a better perspective of companies’ motives. Finally, the study has shown that companies evaluate sponsorship using different theoretical tools, however, according to literature and theorists companies are not evaluating. Hence, a disagreement arises between the academic and the real world. In spite of the progression that has been made, there are still doubts concerning the trustworthiness surrounding the translation of exposure to a financial value, which contributes to that the value of sponsorship becomes more uncertain.

  • 266.
    Andreasson, Lovisa
    et al.
    Jönköping University, Jönköping International Business School, JIBS, Business Administration.
    Ek Berglund, Michaela
    Jönköping University, Jönköping International Business School, JIBS, Business Administration.
    Svensson, Alice
    Jönköping University, Jönköping International Business School, JIBS, Business Administration.
    The Power of Innovation: Exploring Innovativeness and its Influence on Brand Loyalty in a Saturated Market through the Eyes of Generation Y2018Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Problem

    Saturated markets are known to be competitive, with a wide selection of alternatives. In a saturated market is essential to differentiate a brand to compete in a market. Therefore, innovation has become a central part of a brand’s DNA when developing strategies, such as product evolvement and marketing. Today, there is a research gap of how innovation efforts are perceived by consumers of Generation Y, and how their loyalty to a brand is influenced by the phenomenon.

    Purpose

    The purpose of this qualitative research study was to investigate how Generation Y perceives a brand’s innovation efforts. Further, how their loyalty is influenced by the innovation efforts. One research question was developed to fulfill the purpose; how does innovation influence brand loyalty in saturated markets?

     

    Methodology

    This thesis was written from a qualitative perspective. To gather empirical data, semi-structured interviews were conducted. The participants were all within the age restriction of Generation Y, and the samples were chosen through the purposive sampling approach.  

     

    Findings

    Several findings were identified from this qualitative research study. The two main findings were of great importance. One finding showed that within the saturated market of low-involvement products, marketing innovation plays a greater role than product innovation. Marketing innovation shows to have a large impact on establishing brand loyalty within a saturated market. Both findings were identified from the viewpoint of Generation Y. 

  • 267.
    Andreev, Andriy
    et al.
    Hanken School of Economics, Helsinki, Finland.
    Argyrou, Argyris
    Hanken School of Economics, Helsinki, Finland.
    Using self-organizing map for data mining: A synthesis with accounting applications2012In: Data mining: Foundations and intelligent paradigms: Volume 3: Medical, health, social, biological and other applications / [ed] Dawn E. Holmes & Lakhmi C. Jain, Berlin: Springer, 2012, p. 321-342Chapter in book (Refereed)
    Abstract [en]

    The self-organizing map (i.e. SOM) has inspired a voluminous body of literature in a number of diverse research domains. We present a synthesis of the pertinent literature as well as demonstrate, via a case study, how SOM can be applied in clustering accounting databases. The synthesis explicates SOM's theoretical foundations, presents metrics for evaluating its performance, explains the main extensions of SOM, and discusses its main financial applications. The case study illustrates how SOM can identify interesting and meaningful clusters that may exist in accounting databases. The paper extends the relevant literature in that it synthesises and clarifies the salient features of a research area that intersects the domains of SOM, data mining, and accounting. 

  • 268.
    Andrén, Erik
    et al.
    Jönköping University, Jönköping International Business School, JIBS, Business Administration.
    Fors, Oskar
    Jönköping University, Jönköping International Business School, JIBS, Business Administration.
    Actively Managed Investments: A comparison of US hedge and equity mutual funds2017Independent thesis Advanced level (degree of Master (Two Years)), 20 credits / 30 HE creditsStudent thesis
    Abstract [en]

    Over the past years, the total assets under management among hedge funds and equity mutual fundshave increased significantly. The question from an investor point of view iswhich investment vehicle can provide the greatest return adjusted for risk. The purpose of this study involves an analysis on the historical net asset values todetermine and evaluate what one can except from actively managed hedge andequity mutual funds. It supports the determination of the most profitable asset, adjusted for risk, as part of a diversified portfolio. The performance is measured net of fees and costs with the inclusion of potential performance fees individual hedge funds may apply. Hedge funds practice different investment approaches depending on what strategy is applied and hence, return levels can vary dramatically. The study is designed to answer questions by comparing net returns and risk-adjusted returns for respective investments and the different hedge fund strategies. With a deductive research approach, the analysis is conducted by applying existing models and theories as the Fama-French three-factor model through time-series regressions measuring excess returns (alpha), risk-adjusted performance measures as Sharpe ratio, M-squared and the Sortino ratio. The results show that hedge funds outperform equity mutual funds in all examined aspects and produce positive monthly net alphas,on average. Equity mutual funds are unable to provide investors with positive excess returns and subsequently fail the purpose of an actively managed fund by providing returns lower than the return of the market. The results are increasingly strengthened with both time-series regressions and performance measures showing homogenous results and reaching the equal conclusions. From the conclusions that hedge funds provide the most profitable investment compared to equity mutual funds, the hedge fund strategy CTA/managed futures strategies perform best in both net and risk-adjusted terms.

  • 269.
    Anello, Giuseppe
    et al.
    Jönköping University, Jönköping International Business School, JIBS, Centre of Logistics and Supply Chain Management (CeLS).
    Plucinski, Matthias
    Jönköping University, Jönköping International Business School, JIBS, Centre of Logistics and Supply Chain Management (CeLS).
    Improving the Inbound Flow of a Manufacturing Company: Leveraging dimensions of a buyer-supplier relationship to influence the on-time delivery performance in an inbound supply chain - A case study within the Swedish manufacturing industry2016Independent thesis Advanced level (degree of Master (Two Years)), 20 credits / 30 HE creditsStudent thesis
    Abstract [en]

    Background: Competition nowadays occurs between different supply chains, rather than between individual firms. Thus, it is not enough to measure the performance of a company individually, but the relationships between companies need to be taken into consideration as well. The need to broaden and complement their internally focused performance measurement practices has been recognized by manufacturing companies, which moved from arm-length purchasing transactions towards buyer-supplier relationships (BSRs). In this context, the focus lies on the connection between dimensions of a buyer-supplier relationship (BSR) and on-time delivery (OTD) performance.

     

    Purpose: The purpose of this study is to explore different dimensions of BSRs within a manufacturing company’s inbound supply chain, to identify potential difficulties within those dimensions as well as to integrate problem solving approaches into a checklist. Thus, the thesis aims at generating contributions to literature considering the detected research gaps.

     

    Method: This study is following an abductive approach due to the possibility to simultaneously review existing theory when analyzing the empirical findings. Furthermore, an exploratory and qualitative study has been chosen in order to take a deep dive into means of actively using and shaping BSRs to improve the OTD performance. Empirical data has been gathered through semi-structured and focus group interviews with companies operating in the manufacturing industry. The empirical data has been analyzed using summarizing, categorizing and pattern matching.

     

    Conclusions: Analyzing and comparing empirical findings with literature revealed a connection between BSR dimensions and OTD performance. The dimensions extracted from literature have thereby been supported by the empirical findings, even though they did not prove to be equally applicable for both buyers and suppliers. In addition to that three further dimensions have been identified in the case study, namely Competence, Internal Collaboration and Product Portfolio, showing a significant improvement potential for the underlying business relationship as well as the manufacturing industry in general. Besides the fact that the formulated research questions have been answered another significant insight of the study might be helpful for practitioners: When considering the high number of parties involved into the execution of an inbound supply chain as well as their various impacts on different BSR dimensions, it becomes clear that OTD performance should not be measured as a supplier KPI but rather as a supply chain KPI.

  • 270.
    Anely, Yaschilal Shitaye
    Jönköping University, Jönköping International Business School.
    Contextualizing entrepreneurial networks in Ethiopia: The case of the Ekubs of the Gurage ethnic group2017In: Contextualizing Entrepreneurship in Emerging Economies and Developing Countries / [ed] Marcela Ramirez-Pasillas, Ethel Brundin & Magdalena Markowska, Edward Elgar Publishing, 2017, p. 146-156Chapter in book (Refereed)
  • 271.
    Angelopoulos, Panagiotis
    et al.
    Jönköping University, Jönköping International Business School, JIBS, Marketing and Logistics.
    Leivo, Piia
    Jönköping University, Jönköping International Business School, JIBS, Marketing and Logistics.
    Drivers and barriers for relocation of freight operators to smaller airports - A case study at Jönköping airport (Axamo)2013Independent thesis Advanced level (degree of Master (Two Years)), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Air freight sector has been a growing market worldwide for many years. The rapid growth of scheduled freight aircraft services in particular has been a remarkable feature of the international airline industry during the past decades. Air freight traffic has grown faster than passenger traffic and the production of goods has become more dependent upon air freight services that link global supply chains together. Air transportation is useful when the goods must be delivered quickly and it also allows for more flexible hub-and-spoke networking structures, which are able to offset some of the problems of indirect flows. The concept of developing regional air-cargo centres can be seen from many different perspectives. The most important factors in airport location selection are connectivity to existing road and rail transport networks and current or potential freight traffic volumes. Right location allows firms to develop their own resources, consolidate their competitive position and nurture their growth. Once the company has located it is hard to relocate, so that is why the location decision has to be made carefully.

    Purpose: The main purpose of this thesis was to reveal the key factors, either positive or negative, which can affect the decision of air freight operators to relocate their express services to smaller airports.

     

    Methodology: The chosen method for this thesis was the mono method because the data collection technique was qualitative. Based on that interviews, the authors finalized their topic and their research questions and built question lists, one for the Jönköping airport (Axamo), one for the companies that already operate in Jönköping airport and one for companies that do not operate there. The authors decided to have semi-structured interviews with all the interviewees in order to cover the different themes of their research.

     

    Findings: The main findings from analysing the empirical data revealed that there are many different positive and negative factors that can affect the decision making for relocation of freight operators. The most important that were identified concern the airport’s infrastructure, location, quality of provided services, number of passenger flights and price policy. Moreover, the weather conditions at the region, the customers’ demand and connectivity with road and rail networks are also very influential.

  • 272.
    Angelopoulos, Panagiotis
    et al.
    Jönköping University, Jönköping International Business School, JIBS, Centre of Logistics and Supply Chain Management.
    Leivo, Piia
    Jönköping University, Jönköping International Business School, JIBS, Centre of Logistics and Supply Chain Management.
    The bottleneck effect of road transportation at the Finnish - Russian border stations: A prospective “One-stop” border crossing model2012Independent thesis Advanced level (degree of Master (Two Years)), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    The flow of goods to Russia has grown faster than the bottleneck can handle and the infrastructure on Finnish eastern borders has been stretched to the limit. The authors choose this topic according to their educational background and the direct and indirect future opportunities that can rise up for everybody by a possible solution.

    Purpose

    The main purpose of this thesis was to identify the main reasons for the inefficient border crossing process at the border station in Vaalimaa. The authors will analyse the current situation at the border crossing station in Vaalimaa from two different perspectives: Finnish Customs and Logistics Companies. The authors will propose a possible solution by improving the border crossing process

    Methodology

    Qualitative research method is used in order to get the most dependable information for the reasons of the problems. The aim was to get information about the current situation at the border crossing point in Vaalimaa rather than quantitative information. The qualitative research method will allow authors to go deeper inside the topic by interviewing the logistics companies, who are using the route via Finland to Russia and, as well as, Finnish customs and border guards, who are working in Vaalimaa. After the data collection, the authors will propose their own solution for the crossing border problems and they will conclude the research by measuring its validity and reliability.

    Conclusion

    The authors will present the main reasons for the inefficient border crossing process, which are bureaucracy, legislation issues, criminality level and poor IT-systems. In order to solve the problem and manage all the possible changes, Russia and EU should have a closely cooperation in any level. The authors after analysing the current situation in Vaalimaa, created the “One-stop” model as an improvement of the whole border crossing process.

  • 273.
    Angelova, Kristina
    et al.
    Jönköping University, Jönköping International Business School, JIBS, Centre of Logistics and Supply Chain Management.
    Petrachkova, Irina
    Jönköping University, Jönköping International Business School, JIBS, Centre of Logistics and Supply Chain Management.
    Cold chain management in the food industry of Sweden: Enhanced utilization of temperature monitoring solutions2015Independent thesis Advanced level (degree of Master (Two Years)), 20 credits / 30 HE creditsStudent thesis
  • 274.
    Angjelova, Adrijana
    et al.
    Jönköping University, Jönköping International Business School, JIBS, Business Administration.
    Sundström, Petter
    Jönköping University, Jönköping International Business School, JIBS, Business Administration.
    Reducing Consumer Skepticism when Communicating CSR: A study on the efficiency of Cause Fit- and Cause Commitment communication2015Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    The purpose of this thesis is to be able to conclude which of the two, cause fit communication or cause commitment communication, is the best strategy for companies to adapt when looking to reduce consumer skepticism when communicating their CSR. CSR is nowadays a core component in every business yet so many managers find it hard to justify because they do not reap the benefits from engaging in CSR (Porter & Kramer, 2006). CSR has to be communicated in order for companies to reap the benefits from their endeavors (McElhaney, 2009). However, when companies do this consumers tend to get skeptical about the CSR motives of the company, which results in companies not gaining any benefits from their CSR at all (Bhattacharya, 2010). To solve this problem, researchers have suggested many different communication strategies to reduce consumer skepticism when companies communicate their CSR. In this thesis we test the consumer skepticism reducinge ffects of Cause Fit Communication and Cause Commitment Communication to conclude which of the two is the most efficient at reducing consumer skepticism. To fulfill our purpose we have used a quantitative method and constructed a survey where we have asked people about their perception of different companies’ CSR communication when the companies used Cause Fit Communication or Cause Commitment Communication. The answers from the respondents were analyzed through which we could conclude which of the two strategies is better.

    From our findings it was very hard to conclude which of the two communication strategies was the best at reducing consumer skepticism. However, we could see that Cause Commitment Communication had the highest consumer skepticism reducing effects. After having conducted this research we truly believe that the two communication strategies can be just as efficient at reducing consumer skepticism as long as one follows the guidelines we have provided in this thesis. 

  • 275.
    Anisimova, Tatiana
    Jönköping University, Jönköping International Business School, JIBS, Business Administration.
    Brand communication using symbolic brand values: implications for consumer satisfaction and loyalty2015In: Academy of Marketing Annual Conference Proceedings, 2015Conference paper (Refereed)
    Abstract [en]

    The growing interest of research into idiosyncratic brand values highlights the importance of understanding brand symbolism. However, there is still a limited understanding about this area, and in particular its effects on consumer relationships with brands. This suggests the importance of investigating of how corporate brand symbolism contributes to some of the key performance indicators such as consumer satisfaction and loyalty. This research tests the effects of symbolic brand values on consumer satisfaction and loyalty. Regression results reveal favourable and significant effects of symbolic brand values on both consumer satisfaction and loyalty. This study does not intend to deny the role of economic utilitarianism in formulating brand value marketing strategies, particularly for the companies operating in a technologically intensive markets. The findings of this study point to the strategic role of the brand symbolism in generating both satisfaction and loyalty.

  • 276. Anisimova, Tatiana
    Corporate brand: The company-customer misalignment and its performance implications2010In: Journal of Brand Management, ISSN 1350-231X, E-ISSN 1479-1803, Vol. 17, no 7, p. 488-503Article in journal (Refereed)
    Abstract [en]

    Fit or co-alignment between company and customer perspectives is an important theoretical proposition in corporate branding theory. Utilizing three corporate brands in the Australian automobile industry, this research conceptualizes co-alignment as profile deviation and examines the effects of deviation from the company-specified corporate brand on customer loyalty and satisfaction. Management practice tells us that organizations invest significant resources to encourage customer satisfaction and loyalty. From the comparison of congruence models, this study demonstrates that in addition to the quantum of spend, alignment of company and customer corporate brand perspectives can be an important source of customer satisfaction and loyalty. The ideal corporate brand, as specified by senior management was used as a benchmark. The corporate brand construct included corporate associations, corporate personality and customer benefits. The results, which were robust across three corporate brands, generally support the hypotheses of negative performance impact of company-customer misalignment. However, positive performance implications of customer deviation on corporate personality suggest that the effects of misalignment are complex and that it is useful to explore corporate brand dimensions individually.

  • 277.
    Anisimova, Tatiana
    University of Canberra.
    Evaluating the impact of corporate brand on consumer satisfaction2013In: Asia Pacific Journal of Marketing and Logistics, ISSN 1355-5855, E-ISSN 1758-4248, Vol. 25, no 4, p. 561-589Article in journal (Refereed)
    Abstract [en]

    Purpose – The purpose of this paper is to empirically examine the impact of a corporate brand on consumer satisfaction and ascertain which corporate brand attributers had the most influential effects on consumer satisfaction.

    Design/methodology/approach – Using a multiple regression method and an Australian sample of 235 consumers, this paper tests a relationship between consumer-perceived corporate brand and consumer satisfaction.

    Findings – The results demonstrate that a corporate brand acts as a critical predictor of consumer satisfaction thus providing support for the research proposition. The three components of consumer value (functional, emotional and symbolic) were found to be critical and consistent predictors of consumer satisfaction. Corporate associations and core organizational values were also found to be the drivers of consumer satisfaction.

    Research limitations/implications – Although the cross-sectional nature of data collection method limits the data to a single point in time; this research contributes important insights into the factors affecting one of the key performance indicators such as consumer satisfaction.

    Practical implications – The findings have important implications for a corporate branding strategy implementation and effective corporate brand communications that can be employed for enhancing the relationship with the existing consumers as well as acquiring new consumers.

    Originality/value – Consumer satisfaction has primarily been studied as a mediator through which a brand impacts on consumer loyalty. This paper extends existing research by considering a corporate brand as an antecedent and a driver of consumer satisfaction. To address the disparity between operationalisation and conceptualisation of the corporate brand construct, this study maintains a corporate brand is a multidimensional construct and measures it accordingly.

  • 278.
    Anisimova, Tatiana
    Sydney Business School.
    The effects of corporate brand attributes on attitudinal and behavioural consumer loyalty2007In: Journal of Consumer Marketing, ISSN 0736-3761, E-ISSN 2052-1200, Vol. 24, no 7, p. 395-405Article in journal (Refereed)
    Abstract [en]

    Purpose – The purpose of this research is to investigate the influence of the corporate brand on attitudinal and behavioural consumer loyalty. This paper empirically demonstrates a significant relationship between consumer-perceived corporate brand and consumer attitudinal and behavioural loyalty.

    Design/methodology/approach – The research is based on a sample of 285 consumers of an automobile manufacturer in Australia. Cronbach alpha and Structural Equation Modelling were used to establish psychometric properties of the corporate brand constructs.

    Findings – This paper establishes two groups of corporate brand attributes: corporate and marketing-level. Corporate-level dimensions include corporate activities, corporate associations, organizational values, and corporate personality. Marketing-level dimensions comprise functional, emotional and symbolic brand benefits. The results reveal that corporate values, corporate brand personality and functional consumer benefits are the most critical and consistent predictors of both attitudinal and behavioural loyalty.

    Practical implications – Through the comprehensive measurement of the corporate brand impact on both attitudinal and behavioural loyalty, this paper offers insights for designing corporate branding strategies and generating consumer loyalty.

    Originality/value – This paper provides empirical validation of the relationship between consumer corporate brand perceptions and consumer loyalty and demonstrates that the influence of each particular corporate brand attribute may be different.

  • 279.
    Anisimova, Tatiana Anatolevena
    et al.
    Linneuniversitet Ekonomihögskolan, Kalmar, Sweden.
    Weiss, Jan Frederic
    Jönköping University, School of Engineering, JTH, Supply Chain and Operations Management.
    Mavondo, Felix T.
    Monash University, Melbourne, Australia.
    The influence of corporate brand perceptions on consumer satisfaction and loyalty via controlled and uncontrolled communications: a multiple mediation analysis2019In: Journal of Consumer Marketing, ISSN 0736-3761, E-ISSN 2052-1200, Vol. 36, no 1, p. 33-49Article in journal (Refereed)
    Abstract [en]

    Purpose: Drawing on the stimulus–organism–response (S-O-R) model, the purpose of this study is to investigate mediating effects of controlled and uncontrolled communications of corporate brand perceptions on consumer satisfaction and loyalty.

    Design/methodology/approach: Structural equation modeling (SEM) was used to test the hypotheses on a sample of 271 Australian automobile consumers.

    Findings: The authors find that while consumer satisfaction is indirectly influenced by corporate-level attributes via controlled and uncontrolled communication, the authors did not find an indirect effect between consumer benefits on consumer satisfaction via controlled and uncontrolled communication. By contrast, the authors find highly significant indirect effects – via controlled and uncontrolled communication as well as consumer satisfaction – for the relationship between, on the one hand, corporate-level attributes and consumer benefits and consumer brand loyalty on the other. Uncontrolled communication was significantly associated with consumer loyalty, a relevant finding that indicates an importance of tracking media coverage and maintaining favorable relationships with the media.

    Research limitations/implications: The cross-sectional method limits data collection to one point in time.

    Practical implications: This study adds to a better understanding of how to leverage corporate brand through communications in ways that it positively resonates with consumers. A fine-grained analysis of corporate brand attributes and consumer-perceived benefits can aid managers in developing specific and more effective marketing strategies.

    Originality/value: The overall thrust of this empirical study, which is to investigate how corporate brand perceptions influence short term (satisfaction) and long term (loyalty) via controlled and uncontrolled communications is original. This study comprehensively conceptualizes and operationalizes the corporate brand as a multidimensional construct consisting of corporate-level attributes and brand-level attributes such as perceived consumer benefits. To examine the hypothesized relationships between and among our constructs, the authors go beyond the commonly studied single mediator model and test a multiple mediator model instead.

  • 280.
    Anisimova, Tatiana
    et al.
    Linnaeus University.
    Brunninge, Olof
    Jönköping University, Jönköping International Business School, JIBS, Business Administration. Jönköping University, Jönköping International Business School, JIBS, Center for Family Enterprise and Ownership (CeFEO). Jönköping University, Jönköping International Business School, JIBS, Media, Management and Transformation Centre (MMTC).
    Creating competitive brand advantage via connecting and disconnecting historical epochs through heritage brands2018In: 2018 Global Marketing Conference at Tokyo Proceedings, 2018, p. 1258-1260Conference paper (Refereed)
  • 281. Anisimova, Tatiana
    et al.
    Mavondo, F
    Aligning Corporate Brand Perceptions. Does it Matter?2008In: Contemporary Thoughts on Corporate Branding and Corporate Identity Management / [ed] Tengku Chik Melewar and Elif Karaosmanoglu, Palgrave Macmillan, 2008, p. 47-65Chapter in book (Other academic)
  • 282.
    Anisimova, Tatiana
    et al.
    Jönköping University, Jönköping International Business School, JIBS, Business Administration.
    Mavondo, Felix
    Department of Marketing , Monash University , Melbourne , Australia.
    Aligning Company and Dealer Perspectives in Corporate Branding: Implications for Dealer Satisfaction and Commitment2014In: Journal of Business-to-Business Marketing, ISSN 1051-712X, E-ISSN 1547-0628, Vol. 21, no 1, p. 35-56Article in journal (Refereed)
    Abstract [en]

    Purpose: There is a contention in marketing literature that gaps between corporate and key stakeholders’ perspectives have unfavorable implications for corporate brand performance. The current article attempts to empirically substantiate this argument. As such, this article looks at the relationship between a car manufacturer and its dealers and examines it from the perspective of the relationship misalignment.

    Methodology: Applying the Profile Deviation method, this study tests the effects of a manufacturer–dealer corporate brand misalignment on dealer satisfaction and commitment. The manager-specified ideal profile for a corporate brand was used as a proxy for a manufacturer perspective and a benchmark against which dealer perceptions were compared. The corporate brand construct encompassed the dimensions of corporate image, corporate personality and dealer-experienced value. Hypotheses were tested using Pearson correlations and multiple regressions.

    Findings: Results, which were robust across all the corporate brand dimensions, support the hypotheses of negative performance impact of manufacturer-dealer misalignment.

    Originality/value/contribution: This study identifies an important link between the theoretical proposition and the operationalization test of examining performance implications of misalignment. The current study argues for broader integrative thinking and cross-disciplinary research in business-to-business marketing. In the absence of the relevant literature on conceptualization and operationalization in the marketing literature, the article borrows a testing method of Profile Deviation from the management field. By developing a fine-grained analysis, the current study pinpoints specific aspects that require co-alignment in corporate branding, thus facilitating managerial decision-making.

    Research implications/limitations: The current study demonstrates that deviation from a corporate perspective implies a weakness in corporate branding process with negative performance consequences. The Profile Deviation perspective used in this article has focused on a static, cross-sectional approach for specifying and testing misalignment between a manufacturer and its dealer principles. The researchers are encouraged to consider alternative mechanisms to test for misalignment as a dynamic task within a longitudinal research design.

    Practical implications: Companies must be aware of the areas where gaps can occur that impede effective decision-making. Aligning a corporate brand between a company and members of the distribution channel requires careful implementation that encourages dealer inputs in brand operations while avoiding counter-productive implications.

  • 283.
    Anisimova, Tatiana
    et al.
    Jönköping University, Jönköping International Business School, JIBS, Business Administration.
    Mavondo, Felix T.
    Monash University, Australia.
    Corporate brand: structural equation modelling2015In: Corporate Branding: Areas, arenas and approaches / [ed] T. C. Melewar, S. F. Syed Alwi, London: Routledge, 2015, p. 169-191Chapter in book (Other academic)
  • 284.
    Anisimova, Tatiana
    et al.
    Jönköping University, Jönköping International Business School, JIBS, Business Administration.
    Mavondo, Felix T.
    Monash University, Department of Marketing, Melbourne, Australia.
    Weiss, Jan
    Jönköping University, School of Engineering, JTH, Industrial Engineering and Management.
    Controlled and uncontrolled communication stimuli and organic food purchases: The mediating role of perceived communication clarity, perceived health benefits, and trust2017In: Journal of Marketing Communications, ISSN 1352-7266, E-ISSN 1466-4445, p. 1-24Article in journal (Refereed)
    Abstract [en]

    Despite a growing demand worldwide, organic food remains a niche category, with consumers only purchasing it some of the time. This study examines the mediating effects of consumers’ perceived clarity of organic food-related communication, trust for, and perceived health benefits of organic foods in the relationship between controlled and uncontrolled communication stimuli and organic food purchases. We test our hypotheses on a sample of 1011 Australian organic food consumers using Structural Equation Modeling. We find that all mediators except perceived communication clarity perform as hypothesized, with the latter not mediating the relationship between uncontrolled communications and perceived health benefits of organic foods. The results suggest that marketers should ensure clarity in controlled organic food communications, signal health benefits of organic food and build consumer trust to generate organic purchases. 

  • 285. Anisimova, Tatiana
    et al.
    Mavondo, F.T.
    The performance implications of company-salesperson corporate brand misalignment2010In: European Journal of Marketing, ISSN 0309-0566, E-ISSN 1758-7123, Vol. 44, no 6, p. 771-795Article in journal (Refereed)
    Abstract [en]

    Purpose – Global competition has increased a manufacturer focus on relationships and optimization of internal processes within channels of distribution. One of the central themes of channel relationships and an important theoretical proposition in corporate branding has been achievement of alignment between corporate and stakeholder perspectives. Using three corporate brands, this study seeks to use a configurational theoretic approach to investigate how deviation of salespeople from the corporate perspective is related to their satisfaction and commitment.

    Design/methodology/approach – The manager-specified ideal corporate brand profile was used as a proxy for a corporate perspective and a benchmark. Applying the Profile Deviation approach to study the effects of misalignment, the authors hypothesise that salespeople's deviation from the corporate perspective is negatively related to their satisfaction and commitment.

    Findings – Results, which were robust across the three corporate brands, partially support the hypotheses. However, positive performance implications of salesperson deviation suggest that the effects of misalignment are more complex than currently viewed in the literature. Findings and implications are discussed and research directions are developed.

    Practical implications – The study offers insights into the areas of corporate brand misalignment, internal branding and salesmanship.

    Originality/value – From the comparison of the three congruence models, it was intended to infer which corporation has succeeded in narrowing the perceptual discrepancy between the corporate and salesperson perspectives. By developing a fine-grained analysis the study pin-points the actual aspects that require co-alignment, thus facilitating managerial decision making.

  • 286.
    Anisimova, Tatiana
    et al.
    University of Canberra.
    Thomson, Bruce S.
    St George’s University .
    Enhancing multi-method research methodologies for more informed decision-making2012In: Journal of Administration & Governance, ISSN 1834-3511, E-ISSN 1834-352X, Vol. 7, no 1, p. 96-104Article in journal (Refereed)
    Abstract [en]

    In today’s dynamic and global environment it is essential that decision-makers have valid and reliable information to base decisions upon. It is the duty of researchers to provide that information. In this paper we advocate for one method that researchers can use – a multiple-case study approach. The emphasis is on providing the research progression, as well as on procedures necessary for desirable reliability and validity properties. To obtain more robust measures and research findings, a multi-method approach uses in-depths interviews and a quantitative survey in a longitudinal collective research design. As outline when robust procedures are  followed in a multiple case study research design they produce a more detailed picture of the issue under investigation than other methods do. Thus providing decision-makers, especially in the public sphere of administration and governance, a pathway for informed decision-making.

  • 287.
    Antai, Imoh
    Department of Supply Chain Management & Corporate Geography, Hanken School of Economics, Helsinki, Finland.
    A theory of the competing supply chain: Alternatives for development2011In: International Business Research, ISSN 1913-9004, E-ISSN 1913-9012, Vol. 4, no 1, p. 74-85Article in journal (Refereed)
    Abstract [en]

    Development of a coherent methodology for supply chain vs. supply chain competition remains elusive in literature in terms of purpose, approaches and theoretical foundations. The purpose of this paper is to identify suitable theories of competition from which supply chain vs. supply chain competition may be further developed. Paper explores literature on competition theories, competition and its correlates and also considers the dichotomy between competitiveness and competition in relation to achievement of a competitive advantage in supply chains. An argument is made for the identification and development of theory that reflects the multidimensional, process-based and emergent properties of supply chains. Three competition theories from which supply chain vs. supply chain competition may begin to be conceptualized and possibly operationalized are identified. A chronological conceptualization of competition, competitiveness and competitive advantage, which is intuitive to the realization of competitive advantage in inter-supply chain competition, is also proposed.

  • 288.
    Antai, Imoh
    Jönköping University, Jönköping International Business School, JIBS, Business Administration.
    Market versus supply chain vs. supply chain competition: A systems approach to reconciling the perspectives for business2016In: / [ed] Lauri Ojala, Juuso Töyli, Tomi Solakivi, Harri Lorentz, Sini Laari, Ninni Lehtinen, Turku: University of Turku Press , 2016, p. 1-17Conference paper (Refereed)
    Abstract [en]

    Purpose

    The purpose of this paper is to propose an integrative account of market (economic) competition and supply chain vs. supply chain competition in order to discover how both perspectives of competition might fit together within the broader encompassing notion of business competition.

    Design/methodology/approach

    The paper explores the potential points of alignment between the two competition perspectives from their development through to their current standings. Literatures on the evolving supply chain vs. supply chain competition as well as market competition are thus explored.

    Findings

    Results show that the two perspectives of competition are more similar than expected and as such market competition and supply chain vs. supply chain competition may not be described as mutually exclusive alternatives to the concept of competition.

    Research limitations/implications (if applicable)

    The suggestions in this paper have implications for the discussion on how to deal with the competition interfaces (borders) that may be present in carrying out business as usual.

    Original/value

    The paper presents as one of the first studies of an integration of market competition and supply chain vs. supply chain competition, and thereby contributes to furthering our understanding of competition between supply chains and the different competition regimes that may exist within the business environment. This prospect is yet to be pointed out in literature.

  • 289.
    Antai, Imoh
    Hanken School of Economics, Helsinki, Finland.
    Supply chain vs supply chain competition: A niche-based approach2011In: Management Research Review, ISSN 2040-8269, E-ISSN 2040-8277, Vol. 34, no 10, p. 1107-1124Article in journal (Refereed)
    Abstract [en]

    Purpose: The purpose of this paper is to propose a conceptualization of supply chain vs supply chain competition using the ecological niche approach. It suggests a probabilistic methodology for evaluating competition from time series data, using overlap in the utilization of services provided by critical providers as a source of competition.

    Design/methodology/approach: Literature on ecological niche theory and competition is explored and given the uncertainty that surrounds the operation and management of supply chains, a probabilistic approach to the analysis of supply chain vs supply chain competition (via the Bayesian inference) is advocated. Simulated data are used to illustrate the methodology.

    Findings: Should an area of overlap be identified, ecological niche theory provides a sensible approach to identifying the nature and extent of competition between supply chains. Applicability of the methodology is not limited to supply chain vs supply chain competition.

    Research limitations/implications: The data used for the analysis of competition between supply chains are computer generated and use a single niche dimension. Although this was done to merely test/validate the proposed model, the approach is somewhat oversimplified. However, the model is readily extendable to multiple niche dimensions.

    Originality/value: The proposed approach offers a simple and straight-forward method of estimating competition in general, and supply chains vs supply chain competition in particular. Attempts at using the niche theory of competition in this context are so far inconspicuous. Hence, approaching competition in this way contributes to furthering our understanding of competitive interaction especially in supply chains, whose prospect is yet to be pointed out in literature.

  • 290.
    Antai, Imoh
    et al.
    Department of Marketing, Supply Chain Management and Corporate Geography, Hanken School of Economics, Helsinki, Finland.
    Mutshinda, Crispin M.
    Department of Mathematics and Statistics, University of Helsinki, Helsinki, Finland.
    Health status assessment using reverse supply chain data2010In: Management Research Review, ISSN 2040-8269, E-ISSN 2040-8277, Vol. 33, no 2, p. 111-122Article in journal (Refereed)
    Abstract [en]

    Purpose – The purpose of this paper is to suggest the use of reverse medical supply chain data to infer changes of a population's health status with regard to a focal disease. It includes a detailed illustration of how health status information can be obtained from drug reverse chains.

    Design/methodology/approach – A Bayesian dynamical model linking drug reverse supply chain data to relevant health status indicators with regard to a focal disease is developed. A detailed implementation of the model on computer‐simulated data is considered. The predictive ability of the methodology is also assessed using out‐of‐sample Monte Carlo‐based predictive analysis.

    Findings – The results substantiate the good fit of the model to the empirical data.

    Research limitations/implications – Difficulty in obtaining actual return data and in selecting appropriate health status indicators. The correspondence disease‐drug is typically not one‐to‐one. Experts' opinion is required in setting up suitable mixing weights as many drugs may inform the health status relative to a given disease and vice versa.

    Practical implications – Reverse logistics data may contain potential information, and this is not exclusive to medical chains.

    Originality/value – The paper's suggestions tend to reinforce the notion that supply chain data may be used in many unsuspected settings. Solutions to issues of immediate concern in public health require multidisciplinary cooperation, and this paper shows how supply chain management can contribute. It is believed that the potential of reverse chain data in the health status prospect has previously hardly ever been pointed out.

  • 291.
    Antai, Imoh
    et al.
    Jönköping University, Jönköping International Business School, JIBS, Business Administration.
    Mutshinda, Crispin
    Mount Allison University.
    Owusu, Richard
    Linnaeus University.
    A 3-R principle for characterizing failure in relief supply chains’ response to natural disasters2015In: Journal of Humanitarian Logistics and Supply Chain Management, ISSN 2042-6747, E-ISSN 2042-6755, Vol. 5, no 2, p. 234-252Article in journal (Refereed)
    Abstract [en]

    Purpose

    – The purpose of this paper is to introduce a 3R (right time, right place, and right material) principle for characterizing failure in humanitarian/relief supply chains’ response to natural disasters, and describes a Bayesian methodology of the failure odds with regard to external factors that may affect the disaster-relief outcome, and distinctive supply chain proneness to failure.

    Design/methodology/approach

    – The suggested 3Rs combine simplicity and completeness, enclosing all aspects of the 7R principle popular within business logistics. A fixed effects logistic regression model is designed, with a Bayesian approach, to relate the supply chains’ odds for success in disaster-relief to potential environmental predictors, while accounting for distinctive supply chains’ proneness to failure.

    Findings

    – Analysis of simulated data demonstrate the model’s ability to distinguish relief supply chains with regards to their disaster-relief failure odds, taking into account pertinent external factors and supply chain idiosyncrasies.Research limitations/implications– Due to the complex nature of natural disasters and the scarcity of subsequent data, the paper employs computer-simulated data to illustrate the implementation of the proposed methodology.

    Originality/value

    – The 3R principle offers a simple and familiar basis for evaluating failure in relief supply chains’ response to natural disasters. Also, it brings the issues of customer orientation within humanitarian relief and supply operations to the fore, which had only been implicit within the humanitarian and relief supply chain literature.

  • 292.
    Antai, Imoh
    et al.
    Department of Supply Chain Management and Corporate Geography, Hanken School of Economics, Helsinki, Finland.
    Olson, Hans
    Brains and Bricks Research Center, University of Linköping, Sweden.
    Interaction: a new focus for supply chain vs supply chain competition2013In: International Journal of Physical Distribution & Logistics Management, ISSN 0960-0035, E-ISSN 1758-664X, Vol. 43, no 7, p. 511-528Article in journal (Refereed)
    Abstract [en]

    Purpose - Although the supply chain (SC) competition concept has emerged during the past decade as the way firms will compete in future, there is scant academic research on actual mechanisms through which such competition can occur. The purpose of this paper is to proposes interaction as the means by which competition between supply chains may be undertaken. Design/methodology/approach - The paper investigates a Swedish logistics center via case study methodology to develop the idea of interaction for SC vs SC competition. Findings - Results suggest that interaction points along organizations' supply chains may present enough breadth to assume a role in determining how SC vs SC competition may be played out in reality. Research limitations/implications - Interaction, as proposed here, implies an emphasis on all points at which supply chains meet to request goods and services, including various points where such supply chains converge, e.g. service providers, original equipment manufacturers, etc. Originality/value - Most studies dealing with competition between supply chains fall short of exploring the link between theory and corresponding practice of this evolving competition mode. Such a link is provided with the use of logistics centers.

  • 293.
    Antar, Joyce
    et al.
    Jönköping University, Jönköping International Business School, JIBS, Business Administration.
    Gholamifar, Donya
    Jönköping University, Jönköping International Business School, JIBS, Business Administration.
    CRM in Fashion Companies for men's wear2006Independent thesis Advanced level (degree of Magister), 10 points / 15 hpStudent thesis
    Abstract [en]

    Problem: The Fashion industry is a highly discussed issue today, and as it is very competitive, the awareness among consumers, especially male consumers, has increased. Through a preliminary research conducted by the authors, it was evident that creating customer relationships enables Fashion companies to maintain a competitive position in the market. Also, it was believed that since men tend to stay loyal and are hesitant to purchase apparel from new stores, developing and maintaining relationships with them is crucial. Purpose: The aim of this thesis is to determine what a customer-supplier relationship in Fashion companies for men’s wear is and when it exists, in order to identify the most important aspects when developing and maintaining this relationship.

    Method: A hermeneutic and an abductive approach have been used throughout this thesis, while a case study was performed. In order to fulfill the purpose of this thesis, five semistructured interviews were conducted with managers, at different hierarchical levels, and salesclerks of the chosen case company.

    Theories: The theoretical areas that were used in this thesis consisted of theories regarding Customer Relationship Management, Fashion management, Customer-supplier relationships, Consumer behavior, Customer satisfaction, Communication in Fashion etc.

    Conclusions: The authors came to the conclusion that the existing definitions of relationships do not identify a customer-supplier relationship in Fashion retailing. Therefore, the authors found it necessary to introduce a new definition for a customer-supplier relationship in Fashion companies for men’s wear, namely semi- intimate relationships. These relationships are long-term relationships that are characterized by frequent personal interactions, personal information exchange, a shared mode of thinking, two-way commitment and mutual values beyond monetary terms. Moreover, the authors concluded that a semiintimate relationship exists when the customers are included in the company and interactions are on interpersonal levels. Furthermore, a semi-intimate relationship does not exist through one action; it is rather developed through a series of actions. The authors also determined that a customer focused culture, trust, commitment and loyalty, employee satisfaction, customer satisfaction, adding value through benefits and communicating the brand to the male customer are the most important aspects when developing and maintaining semi-intimate relationships. Finally, the authors found the concept of relational tools misleading in the context of this thesis and therefore, new implications for relational tools were introduced, with the sales force being the most important one, when developing and maintaining semi-intimate relationships.

  • 294.
    Antar, Joyce
    et al.
    Jönköping University, Jönköping International Business School.
    Gholamifar, Donya
    Jönköping University, Jönköping International Business School.
    Viberg, Robert
    Jönköping University, Jönköping International Business School.
    Acquisitions & Market Performance: A study of the relation of takeover bids, premiums, and financing methods to the OMXS index2006Independent thesis Basic level (degree of Bachelor), 10 points / 15 hpStudent thesis
    Abstract [en]

    Scientific problem: In order to maintain a competitive position in the market, companies need to create an environment of sustained development. Growing companies basically have two choices: expand internally, known as organic growth, or expand externally by a merger or acquisition (M&A). It is widely known that in almost all acquisitions the price paid by the acquiring firm tends to be much higher than the market value of the target firm before the bid, this is called an acquisition premium. There are different ways of financing an acquisition, for example with cash or stock. Previous research within this topic have concluded the M&As follow the market, as well as premiums. Therefore, an assumption made by the authors is that when there is a boom in the market, the stock exchange quota-tion takes a certain movement and the number of acquisitions that are made increases, as well as the premiums paid, and further to check if the means of payment changes whether there is a bull or bear market.

    Purpose: “The general aim of this thesis is to examine acquisitions on the Swedish market in order to estimate the relation between the OMXS index and the number of acquisition bids, the acquisitions pre-mium and the means of payment.”

    Method: To investigate whether a relation between the OMXS and the amount of take-over bids, simple regression analyses was the preferred model, having the bids as being de-pendent upon market performance of the OMXS index. This way, any significant lag ef-fect, the time it takes for a bidder to present a bid offer, could be recognized and used as a benchmark. This model was carried on to the remaining questions as well; whether premi-ums are affected by the stock market, and which way the acquisitions was financed, cash or stock. The time period selected for data collection was 1994 to 2004, allowing the authors a wide enough time-span to interpret at least one bull, and one bear market. The model will be based upon secondary data of market quotes and a quantitative approach will be util-ized.

    Results: The authors claim that a relation between the number of acquisition bids and market movement does exist. This evidence shows that an important decision as the one of deciding whether or not to merge or acquire another firm, might not be as rational as tho-ught. Instead, it is influenced on the environment around it, with the OMXS index as one of them. When it comes to the two remaining questions, if premiums and means of pay-ment are affected by the OMXS index, the obtained answers do not provide a positive rela-tion. And thus, this thesis cannot support earlier studies that state that a relation is present.

  • 295.
    Antonsson, Henrik
    et al.
    Jönköping University, Jönköping International Business School, JIBS, Business Administration.
    Engström, Lukas
    Jönköping University, Jönköping International Business School, JIBS, Business Administration.
    Verbus, Vytautas
    Jönköping University, Jönköping International Business School, JIBS, Business Administration.
    Innovation within Fast Food Restaurants: The role of the local restaurant management2011Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Background: Innovation is an important aspect of business today. It is important for companies to be innovative in order to stay competitive with their competitors. During the last couple of decades, technology has become more and more common both in our daily life, as well as in businesses. This has lead to an increase in technology implementation, especially within the service industry, where customers now can use self-service technologies in order to receive the service on their own. However, a lack of self-service technologies was discovered within the fast food industry. Since these types of innovations increased the service efficiency and decreased the waiting-time for customers, the authors believed that this would be very interesting for local managers within the fast food industry. Therefore, the authors began to investigate how much power local management has over these types of new innovations.

    Purpose: The purpose of this thesis is to explore how local management affects the innovation process, within fast food restaurant chains.

    Method: By conducting a cross-case study with the two fast food companies Subway and Max, the authors interviewed local fast food managers in order to explore the effect local management have on the innovation process. These two cases were selected since Subway fully consists of franchisees, while Max is almost completely company owned. Therefore, the two most common organizational structures within the fast food industry are included which will provide a more fair view of the industry.

    Conclusion: The effect of the innovation process has a positive relationship with the amount of power distributed to the local management. However, these areas differ depending on the organizational structure, with franchisees achieving their highest amount of power within medium-sized innovations and managers in company-owned outlets maintain their highest amount of power within minor innovations. Even though the overall communication was perceived as satisfying and efficient, large opportunities for improvements occur. By implementing more horizontal communication within the local management, it is in the belief of the authors that the entire internal communication will benefit. Especially this would benefit the franchise system where an increased local communication and collaboration would lead to more efficient communication throughout the entire organization.

  • 296.
    Apell Karlsson, Jennifer
    et al.
    Jönköping University, Jönköping International Business School, JIBS, Business Administration.
    Gustafsson, Moa
    Jönköping University, Jönköping International Business School, JIBS, Business Administration.
    Rasmusson, Rikard
    Jönköping University, Jönköping International Business School, JIBS, Business Administration.
    Consumers' Response to Irresponsible Corporate Behaviour: A Study of the Swedish Consumers' Attitude and Behaviour2015Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    How companies in the apparel industry produce their products is receiving increasingly more attention, both in the society and marketplace, as well as by consumers. Despite the increasing amount of corporate scandals and corporate irresponsibility within the apparel industry, the previous research conducted within this field has mainly focused on how positive CSR affects consumers. This thesis aims to investigate how Swedish consumers’ attitude and behaviour are affected by negative CSR in the apparel industry.

    In order to fulfil the purpose of this thesis, a mix of quantitative and qualitative research was used to conduct an abductive study. The data was gathered through a survey posted on social media and by performing semi-structured interviews with participants consisting of Swedish consumers.

    The authors of this thesis have identified that Swedish consumer’s attitude is affected by negative CSR performed by apparel companies. However, the change in consumer attitude did not necessarily transfer into a change in behaviour, which generates an attitude-behaviour gap. The key barriers identified contributing to this gap are Swedish consumers’ lack of knowledge, and that they generally value personal needs and wants such as price, quality, and style greater than social responsibility.  

  • 297.
    Apell Karlsson, Jennifer
    et al.
    Jönköping University, Jönköping International Business School, JIBS, ESOL (Entrepreneurship, Strategy, Organization, Leadership).
    Wiberg, Linnea
    Jönköping University, Jönköping International Business School, JIBS, ESOL (Entrepreneurship, Strategy, Organization, Leadership).
    The Entrepreneurial Orientation of Nonprofits: A Case Study on Swedish Sport Associations2017Independent thesis Advanced level (degree of Master (Two Years)), 20 credits / 30 HE creditsStudent thesis
    Abstract [en]

    The model of Entrepreneurial Orientation has frequently been used as a way to analyze the entrepreneurial behavior of organizations. Although the model has been adopted across different context, it has rarely been adapted to these: One such context is nonprofits. As nonprofits operate under other circumstances, we argue that the five dimensions of innovativeness, risk-taking, proactiveness, competitive aggressiveness, and autonomy may not account for all entrepreneurial activity in these organizations.

    With the largest body of nonprofits in Sweden being sports, a single case study with semi-structured interviews of members in Judo associations were conducted to answer the two research questions: (1) Which dimensions of EO can be found within nonprofits? and (2) Why do entrepreneurial behavior differ between for-profits and nonprofits? By implementing the study of Morris, Webb and Franklin (2011) of motivation, processes, and outcomes we identified what processes can be translated into dimensions, as well as what the motivation behind these are. By analyzing our empirical data we were able to answer our questions in the following way.

    In nonprofits, the dimensions of innovativeness, internal proactiveness, collaboration, lobbying, and autonomy were identified, indicating that the EO model does indeed need to be adapted for nonprofits. The reason for why these dimensions occurred is mainly due to difference in the motivation of nonprofits. We find that the nonprofits aim to fulfill external goals, by serving a social purpose to stakeholders and growth. This means that nonprofits are not as focused on other players in the market, which impacts on their entrepreneurial behavior.

  • 298.
    Appelqvist, Carolina
    et al.
    Jönköping University, Jönköping International Business School, JIBS, EMM (Entrepreneurship, Marketing, Management). Jönköping University, Jönköping International Business School, JIBS, Business Administration.
    Harplinger, Henrik
    Jönköping University, Jönköping International Business School, JIBS, EMM (Entrepreneurship, Marketing, Management). Jönköping University, Jönköping International Business School, JIBS, Business Administration.
    Kindqvist, Christian
    Jönköping University, Jönköping International Business School, JIBS, EMM (Entrepreneurship, Marketing, Management). Jönköping University, Jönköping International Business School, JIBS, Business Administration.
    Fairtrade - A fair trademark for ICA and Lidl?2009Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Purpose: The purpose of this thesis is to investigate if and how the presence of Fairtrade promotion can change the attitude towards the stores, ICA and Lidl.

    Background: People‟s attitude towards the brand Fairtrade is predominantly positive and by providing these socially beneficial products, stores wish to strengthen their brand image by communicating their social responsibility through the message of Fairtrade. Previous research has shown that the socially responsible actions of a company can result in an enhanced brand attitude, but also in some cases, the actions taken have had a diminished effect on the attitude towards a brand. It is therefore of interest to research which stores that can gain from Fairtrade promotions in terms of an improved attitude towards the brand.

    Method: To answer the purpose, a mixed method sequential explanatory design was applied, by collecting quantitative data from an experiment, and qualitative data from a follow-up interview. The emphasis was put on the quantitative phase, where four different experimental groups were manipulated with different internet advertisement; ICA and Lidl, with the presence and absence of Fairtrade promotion.

    Conclusion: The outcome of the study signified that the attitude towards Lidl was somewhat negative with the absence of Fairtrade and declined with the presence of Fairtrade promotion while the attitude towards ICA did not change regardless of promotion. The results indicate that Fairtrade can not be successfully used as a system of changing brand attitude of a store, if customers do not consider it to be congruent with the initial brand image. It is supported that consistency is the key to success for a brand to be believable and enhance the brand attitude.

  • 299.
    Argyrou, Argyris
    Hanken School of Economics, Helsinki, Finland.
    Auditing journal entries using extreme value theory2013In: ECIS 2013 - Proceedings of the 21st European Conference on Information Systems, Association for Information Systems, 2013Conference paper (Refereed)
    Abstract [en]

    While a wealth of statutory and auditing pronouncements attest to the importance of the auditing of journal entries for preventing and detecting material misstatements to financial statements, existing literature has so far paid inadequate attention to this line of research. To explore this line of research further, this paper proposes a bipartite model that is based on extreme value theory and Bayesian analysis of Poisson distributions. The paper assesses the veracity of the model via a series of experiments on a dataset that contains the journal entries of an international shipping company for fiscal years 2006 and 2007. Empirical results suggest the model can detect journal entries that have a low probability of occurring and a monetary amount large enough to cause financial statements to be materially misstated. Further investigations reveal that the model can assist auditors to form expectations about the journal entries thus detected as well as update their expectations based on new data. The findings indicate that the model can be applied for the auditing of journal entries, and thus supplement existing procedures.

  • 300. Argyrou, Argyris
    Auditing journal entries using self-organizing map2012In: 18th Americas Conference on Information Systems 2012, AMCIS 2012, 2012, p. 986-995Conference paper (Refereed)
    Abstract [en]

    A considerable body of regulatory pronouncements attests to the significance of auditing journal entries for ensuring that financial statements are free of material misstatements; however, existing empirical studies have paid insufficient attention to the audit of journal entries. To explore this issue further, this paper proposes a model based on self-organizing map as well as validates this model by performing experiments on a dataset containing journal entries. Empirical results suggest that the proposed model can detect "suspicious" and legitimate transactions with a high degree of accuracy. Further investigations reveal that the performance of the model is robust to varying prior probabilities of "suspicious" journal entries occurring in the population. The findings indicate that the model can assist auditors in detecting "suspicious" journal entries.

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