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Analysis on the strategy of improving management consulting business performance: Evidence on a management consulting company established by an accounting firm
تجزیه و تحلیل استراتژی بهبود عملکرد کسب و کار مشاوره مدیریت: شواهدی در مورد یک شرکت مشاوره مدیریت تاسیس شده توسط یک شرکت حسابداری-2021 Based on the viewpoint of the establishment of an additional management consulting company in an
accounting firm, as well as the allied management consulting business and operations between the two
accounting firms and management consulting companies, this paper discusses the key factors affecting
management consulting business performance and then develops and empirically analyzes three
regression models of management consulting business performance to conduct empirical analysis. It is
found that the two models of the annual revenues and operating profits of management consulting
companies show consistent results. When an accounting firm has the behavior of engaging in work in
China and applying e-commerce in operation, and when the salary percentage of senior employees,
percentage of management consultants, percentage of CPA-qualified employees, professionalism of
employees, and concentration of business markets are all higher, positive benefits can arise for the
management consulting companies, which can also help the allied management consulting business
performance of the accounting firm and management consulting company. In addition, when the percentages of management consultants and CPA-qualified employees in the accounting firm are higher, a
positive influence on the allied management consulting business performance of the accounting firm and
management consulting company can be achieved. In terms of the control variables, there is no significant influence on the firm scale of the operating profits of management consulting companies, and the
other control variables based on the three management consulting business models have a significant
positive influence; i.e., the longer the history of the management consulting company, the bigger the
scale of the accounting firm, and the better the management consulting business performance. It is
expected that the results can provide a reference for the operational management of the consulting
market, as well as the planning of future development strategies for managers of accounting firms. The
results could help enable accounting firms to break through operational bottlenecks, strengthen
competitive advantages, and improve the operational performance of accounting firms and management
consulting companies in a highly competitive traditional auditing and tax business market.
keywords: شرکت مشاوره مدیریت | کسب و کار مشاوره مدیریت | حسابداری | عملکرد عملیاتی | اتحاد استراتژی | Management consulting company | Management consulting business | Accounting firm | Operating performance | Strategy alliance |
مقاله انگلیسی |
2 |
Value champions in business markets: Four role configurations
قهرمانان ارزش در بازارهای تجاری: چهار پیکربندی نقش-2020 Customer value management has become a key priority in business markets, but many firms struggle to im- plement it. While the prior literature has considered this primarily as sales responsibility, emerging research suggests that best practice firms employ dedicated value champions to implement customer value management. However, at present, we know little about the characteristics, and the tradeoffs between different value championing approaches in business markets. Based on a discovery-oriented field research and interviews with 59 managers in 11 firms, this study illustrates four alternative role configurations firms use to employ value champions, and unpacks the characteristics and implications of each approach. Collectively, this study advances industrial marketing theory by shedding light on an emergent and contemporary management practice, and offering practical insights into how firms can employ value champions in business markets. Keywords: Customer value | Organizational champions | Organizational structures | Role configuration | Business markets | Value-based selling |
مقاله انگلیسی |
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Managing value in use in business markets
مدیریت ارزش استفاده در بازارهای تجاری-2020 Suppliers in business markets are increasingly providing complex offerings, which is reflected in concepts like hybrid offerings, servitization and solution business. Such complex offerings are characterized by value pro- positions in which the value that emerges throughout the entire customer usage cycle builds the core element. To secure and increase this value in use, as perceived by the customers, suppliers need to establish activities of value-in-use management. This value-in-use management comprises monitoring the delivery of the promised value, and enhancing customer value in use throughout the entire lifecycle of a complex offering. This article investigates which value-in-use management activities are currently implemented by suppliers, how these activities are linked to other business processes, and what differences in value-in-use management activities exist between various types of complex offerings. By addressing these questions, this research contributes to literature by exploring post-deployment processes that affect value in use customer experience when using complex of- ferings. Moreover, from a managerial perspective, it reveals in which constellations measures of value-in-use management are currently implemented in practice and therefore are of particular importance. Furthermore, the results of the study may serve as a starting point to elucidate how measures of value-in-use management can be implemented successfully. Keywords: Value-in-use management | Value in use | Hybrid offerings | Servitization | Solution business |
مقاله انگلیسی |
4 |
Sustainability research in business-to-business markets: An agenda for inquiry
تحقیقات پایداری در بازارهای کسب و کار به کسب و کار: دستور کار تحقیق-2020 Corporate interest in the topic of sustainability has increased in prominence. Most of the research on sustainability has a business-to-consumer focus, with limited research emphasizing sustainability in the context of business-to-business marketing. The paper examines research on sustainability, published in the journal Industrial Marketing Management, where thirty-eight articles have appeared in the past twenty-seven years, the majority on supply-chain research. Research on sustainability in business-to-business markets is sparse, and some of the fundamental research questions in this area have gone unaddressed. This paper addresses three interrelated research issues associated with sustainability in business-to-business markets. First, what research is available to researchers and practitioners? Second, what framework can be used to examine sustainability research in business-to-business markets? Third, what subareas of sustainability research need focus and deeper examination, and what are the associated research questions? Overall, the findings from this paper suggest the need for additional research in the area because of its substantial implications for theory, research, and practice. |
مقاله انگلیسی |
5 |
Characterizing customer experience management in business markets
توصیف مدیریت تجربه مشتری در بازارهای تجاری-2020 Managing the customer experience has become a top priority for marketing managers and researchers. Research on customer experience management (CEM) has traditionally adopted a customer’s viewpoint. Few studies have explicitly embraced an organizational perspective, and existing research focuses mainly on business-to-consumer settings. The present study espouses the utility of CEM in business-to-business (B2B) settings on the grounds that interactions in B2B contexts are also “experienced”. It explains how B2B firms can design and manage the customer experience to influence the customer at different touchpoints. The paper develops a comprehensive framework that characterizes CEM in B2B. The paper articulates key challenges for B2B CEM; relationship expectations (mismatches in customer relationships, siloed customer experiences); actor interaction issues (mis- matches across the customer’s journey, lack of touchpoint control); and temporal challenges (dynamics of the customer experience). The paper draws out the theoretical implications and develops managerial implications for B2B firms. Keywords: Customer experience management | Customer journey | Market strategy | B2B | Touchpoint |
مقاله انگلیسی |
6 |
Value champions in business markets: Four role configurations
ارزش قهرمانان در بازارهای تجاری : پیکربندی چهار نقش -2020 Customer value management has become a key priority in business markets, but many firms struggle to implement
it. While the prior literature has considered this primarily as sales responsibility, emerging research
suggests that best practice firms employ dedicated value champions to implement customer value management.
However, at present, we know little about the characteristics, and the tradeoffs between different value
championing approaches in business markets. Based on a discovery-oriented field research and interviews with
59 managers in 11 firms, this study illustrates four alternative role configurations firms use to employ value
champions, and unpacks the characteristics and implications of each approach. Collectively, this study advances
industrial marketing theory by shedding light on an emergent and contemporary management practice, and
offering practical insights into how firms can employ value champions in business markets. Keywords: Customer value | Organizational champions | Organizational structures | Role configuration | Business markets | Value-based selling |
مقاله انگلیسی |
7 |
Evaluating supply chain constructs in the base of the pyramid environment
ارزیابی سازه های زنجیره تامین در پایه محیط هرم-2020 Fostering business activities has been advocated as a more appropriate strategy, replacing aid-based initiatives for achieving sustainable economic development of underprivileged societies. However, the little familiarity with the working of supply chains serving the respective markets is obstructing our efforts to devise suitable strategies to promote corporate activity in underdeveloped areas. The paper aims to critically evaluate applicability of established supply chain management related constructs in base of the pyramid market setting. An interviewer-administered questionnaire was used to collect data in 60 face-to-face interviews, with buyeresupplier dyads, focusing micro-entrepreneurs in Pakistan. We used partial least squares algorithm (SmartPLS 3) to fit a structural equation model to the data. Communication emerged as prime driver construct linked to tactical purchasing, technological inte- gration with customers, technological integration with suppliers and supply chain partner development. The paper, while extending largely formal marketefocused supply chain literature to informal settings, enriches our understanding of related phenomena in base of the pyramid markets. Findings of the paper will not only assist practitioners in grasping dynamics of business-to-business markets at the base of the pyramid but will also aid in understanding causality of certain supply chain management practices. The paper is among first contributions to evaluate business-to-business interactions among micro- entrepreneurs in the base of the pyramid markets employing a survey methodology.© 2020 Elsevier Ltd. All rights reserved. Keywords: Supply chain management | Base of the pyramid | Supplier integration | Purchasing performance | Business to business |
مقاله انگلیسی |
8 |
Which resources and capabilities underpin strategic key account management?
کدام منابع و قابلیت های مدیریت کلیدی مدیریت کلیدی استراتژیک را تقویت می کنند؟-2018 Key account management (KAM) supports the profitability and financial sustainability of firms in business-to
business markets. It also attracts considerable academic research. However, KAM research remains largely
atheoretical and lacking in conceptual foundations. This paper argues for an organizational-level, resource-based
view of KAM. Using a systematic approach, the authors review the KAM literature to identify the critical re
sources and capabilities that underpin strategic KAM. The analysis synthesizes and integrates previous research
on KAM applying a resource-based lens to reveal that strategic KAM comprises complex portfolios of resources
and capabilities that constitute a source of competitive advantage. The authors discuss the theoretical and
practical implications of this unique view of KAM and identify directions for further research.
Keywords: Key account management ، Strategic account management ، Resource-based theory |
مقاله انگلیسی |
9 |
What drives bank performance in transitions economies? The impact of reforms and regulations
چه چیزی باعث عملکرد بانک در اقتصادهای انتقال می شود؟ تأثیر اصلاحات و مقررات-2017 This paper investigates the effects of financial regulations and structural reforms on the cost
efficiency of the banking industries of 10 Central and Eastern European (CEE) countries
for the period 2004–2009. Cost efficiency scores are estimated using stochastic frontier
analysis, whilst panel regressions examine the impact of regulation and liberalisation on
bank performance using the EBRD transitional reform indicator and the Fraser economic
freedom index. By considering both indexes we are able to account for the effects of progress
towards more sound banking practices as well as the impact of the credit market, labor
market and business sector regulatory regimes on bank efficiency. Our empirical analysis
shows that structural reforms on labor and business markets exert a positive impact on bank
performance. In line with the public interest view, we find the effect of credit regulation
banking on cost efficiency is positive. We also find that better capitalized banks are more
cost efficient.
Keywords: Regulation | EBRD transition indicators | Fraser economic freedom index | Bank performance | Central and Eastern European countries |
مقاله انگلیسی |
10 |
Partitioned pricing, price fairness perceptions, and the moderating effects of brand relationships in SME business markets
قیمت گذاری تقسیم شده، درک قیمت عادلانه ، و اثرات تعدیل کننده روابط نام تجاری در بازارهای تجاری SME-2017 Partitioned pricing effects on price perceptions have been studied in the consumer (B2C) market context, but not
in the business (B2B) market, and particularly not in the small- and medium-sized enterprise (SME), context. The
current research investigates SME managers affective and cognitive (e.g., price fairness perceptions) responses
to partitioned pricing and extent of relationship with the selling brand. The first of three experimental studies
finds that a partitioned price generates greater price fairness perceptions than an all-inclusive price. Study 2
finds that SME buyers elicit the greatest positive affect and the lowest negative affect when the buyers firm
has an established relationship with the brand and the seller partitions the price. The third study further exam
ines the effects of relationship with the brand by separating brand mandate (i.e., when the buying firm requires
employees to purchase from a specific brand) and relationship longevity.
Keywords: Affect | Brand mandate | Partitioned pricing | Price fairness | Small- and medium-sized enterprise (SME) | Business-to-Business (B2B) |
مقاله انگلیسی |