A review of service quality and service delivery: Towards a customer co-production and customer-integration approach

© 2018, Emerald Publishing Limited. Purpose: The purpose of this paper is to provide researchers with an overview of the service quality and delivery domain, focussing on the inclusion of customer co-production and customer integration. Specifically, this paper concentrates on service quality (including quality measurement), the service environment, controls and their consequences. Design/methodology/approach: A comprehensive review of the literature is conducted, analysed and presented. Findings: The review shows that service delivery is both complex and challenging, particularly when considering the unique characteristics of services and the high level of customer involvement in their creation. The facilitation, transformation and usage framework identifies how failures can occur at each stage of service delivery, beginning with the characteristics of the service environment, while control theory offers insights into the formal and informal controls that may be applied in the facilitation and transformation stages, which may reduce the likelihood or extent of such failures. Originality/value: Despite the fact that it is widely accepted that service quality is an antecedent to customer satisfaction, it is surprising that this customer co-creation aspect has been largely neglected in the extant literature. As such, the role that customer co-production plays in service quality performance has been examined in this paper. It is hoped that this examination will enhance both theoretical and practical understanding of service quality. It would be useful to find modern tools that can help in improving service quality performance

Corporate governance, moral hazard and conflict of interest in Italian universal banking, 1914-1933

Universal banking is widely held to enjoy comparative advantages in corporate finance. Recent theories of financial intermediation argue that 'insider systems' are better suited to effectively deal with long-term growth and moral hazard problems. However, little attention (if any) is usually paid to corporate governance problems that are specific to universal banking. How can banks' ownership structure and agency problems influence their ability to address longterm growth and moral hazard problems? Under which institutional arrangements, incentives and constraints can universal banking effectively realize its potential? The paper looks at such issues through the experience of interwar Italy. The evolution of universal banking in the 1920s emerges as heavily exposed to potentially serious problems of moral hazard and conflicts of interest, due to inefficient corporate governance, lack of external controls and a moral-hazard-enhancing institutional set-up. These factors may distort bank managers' incentives, affect strategic trade-offs and lead to unsound banking. The findings are consistent with that part of corporate governance literature which points to the potential for moral hazard and conflicts of interest inherent to universal banking and emphasise the conditional and historically-specific nature of its alleged benefits

The enemy has passed through the gate: insider threats, the dark triad, and the challenges around security

Purpose – The purpose of this paper is to highlight the potential role that the so-called “toxic triangle” (Padilla et al., 2007) can play in undermining the processes around effectiveness. It is the interaction between leaders, organisational members, and the environmental context in which those interactions occur that has the potential to generate dysfunctional behaviours and processes. The paper seeks to set out a set of issues that would seem to be worthy of further consideration within the Journal and which deal with the relationships between organisational effectiveness and the threats from insiders.<p></p> Design/methodology/approach – The paper adopts a systems approach to the threats from insiders and the manner in which it impacts on organisation effectiveness. The ultimate goal of the paper is to stimulate further debate and discussion around the issues.<p></p> Findings – The paper adds to the discussions around effectiveness by highlighting how senior managers can create the conditions in which failure can occur through the erosion of controls, poor decision making, and the creation of a culture that has the potential to generate failure. Within this setting, insiders can serve to trigger a series of failures by their actions and for which the controls in place are either ineffective or have been by-passed as a result of insider knowledge.<p></p> Research limitations/implications – The issues raised in this paper need to be tested empirically as a means of providing a clear evidence base in support of their relationships with the generation of organisational ineffectiveness.<p></p> Practical implications – The paper aims to raise awareness and stimulate thinking by practising managers around the role that the “toxic triangle” of issues can play in creating the conditions by which organisations can incubate the potential for crisis.<p></p> Originality/value – The paper seeks to bring together a disparate body of published work within the context of “organisational effectiveness” and sets out a series of dark characteristics that organisations need to consider if they are to avoid failure. The paper argues the case that effectiveness can be a fragile construct and that the mechanisms that generate failure also need to be actively considered when discussing what effectiveness means in practice.<p></p&gt

Understanding Factors Affecting Success of Information Security Risk Assessment: The Case of an Australian Higher Educational Institution

To protect information technology assets, effective risk management strategies need to be implemented. However, there is little empirical evidence on the factors that affect the successful undertaking of risk assessment. It is also not clearly known exactly how various factors affect the different stages of risk assessment and whether all factors are equally important across all stages. This research examines the experience of a large Australian university in implementing information security risk assessment and identifies a set of factors that exert considerable influence on the four stages of risk assessment initiative of the university. Finally, the implications of the findings are discussed

GIS Application to Support Land Administration Services in Ghana: Institutional Factors and Software Developments

In June 1999, the Ghanaian Government launched a new land policy document that sought to address some fundamental problems associated with land administration and management in the country. The document identified the weak land administration system as a particular problem and recommended the introduction of computer-aided information systems in the ‘lands sector’. In 2001, the Government made further proposals to prepare and implement a Land Administration Programme (LAP) to provide a better platform for evolving an efficient land administration that would translate the ‘National Land Policy’ into action. Thus, an up-to-date land information system (LIS), supporting efficient management of land records, is to be constructed, which provides a context for the research reported in this paper. We document two aspects of our research on the adoption of GIS by the Lands Commission Secretariat (LCS) which form part of a pilot project in GIS diffusion. Part one of the paper mainly outlines the empirical results arising from fieldwork undertaken during 2001 to determine the information and GIS requirements of the LCS in relation to their routine administrative processes and to identify the critical factors that are required to ensure that any new GIS applications are successfully embraced. Part two explains the prototype software system developed using ArcView 3.2 and Access that provides the LCS with a means to automate some of the routine administrative tasks that they are required to fulfil. The software has been modified and upgraded following an initial evaluation by LCS employees also conducted as part of the fieldwork in Accra

Critical success factors for accounting information systems data quality

Quality information is critical to organisations’ success in today’s highly competitive environment. Accounting information systems (AIS) as a discipline within information systems require high quality data. However, empirical evidence suggests that data quality is problematic in AIS. Therefore, knowledge of critical factors that are important in ensuring data quality in accounting information systems is desirable. A literature review evaluates previous research work in quality management, data quality, and accounting information systems. It was found that there was a gap in the literature about critical success factors for data quality in accounting information systems. Based on this gap in the literature and the findings of the exploratory stage of the research, a preliminary research model for factors influence data quality in AIS was developed. A framework for understanding relationships between stakeholder groups and data quality in accounting information systems was also developed. The major stakeholders are information producers, information custodians, information managers, information users, and internal auditors. Case study and survey methodology were adopted for this research. Case studies in seven Australian organisations were carried out, where four of them were large organisations and the other three are small to medium organisations (SMEs). Each case was examined as a whole to obtain an understanding of the opinions and perspectives of the respondents from each individual organisation as to what are considered to be the important factors in the case. Then, cross-case analysis was used to analyze the similarities and differences of the seven cases, which also include the variations between large organisations and small to medium organisations (SMEs). Furthermore, the variations between five different stakeholder groups were also examined. The results of the seven main case studies suggested 26 factors that may have impact on data quality in AIS. Survey instrument was developed based on the findings from case studies. Two large-scale surveys were sent to selected members of Australian CPA, and Australian Computer Society to further develop and test the research framework. The major findings from the survey are: 1. respondents rated the importance of the factors consistent higher than the actual performance of those factors. 2. There was only one factor, ‘audit and reviews’, that was found to be different between different sized organisations. 3. Four factors were found to be significantly different between different stakeholder groups: user focus, measurement and reporting, data supplier quality management and audit and reviews. 4. The top three critical factors for ensuring data quality in AIS were: top management commitment, education and training, and the nature of the accounting information systems. The key contribution of this thesis is the theoretical framework developed from the analysis of the findings of this research, which is the first such framework built upon empirical study that explored factors influencing data quality in AIS and their interrelationships with stakeholder groups and data quality outcomes. That is, it is now clear which factors impact on data quality in AIS, and which of those factors are critical success factors for ensuring high quality information outcomes. In addition, the performance level of factors was also incorporated into the research framework. Since the actual performance of factors has not been highlighted in other studies, this research adds new theoretical insights to the extant literature. In turn, this research confirms some of the factors mentioned in the literature and adds a few new factors. Moreover, stakeholder groups of data quality in AIS are important considerations and need more attention. The research framework of this research shows the relationship between stakeholder groups, important factors and data quality outcomes by highlighting stakeholder groups’ influence on identifying the important factors, as well as the evaluation of the importance and p erformance of the factors

Expanding the education role to narrow the audit expectation gap: exploring the expectation gap’s existence among accounting students

Society perceives and expects more from auditor’s than what auditors can actually achieve. Society has been found to misperceive the role of an auditor, in particular, in regards to fraud, internal controls and going concern issues. Society’s differing perceptions and expectations of the auditing profession is known as the audit expectation gap. This study aims to explore the audit expectation gap’s existence among Wintec accounting students and the effect that education has on the audit expectation gap. This research intends to answer two research questions. First, does an audit expectation gap exist among Wintec accounting students? Second, what is the effect of education on the audit expectation gap? To answer these research questions, 20 Wintec accounting students have been interviewed. Ten students who have received an audit education, and ten students who have not received audit education. Qualitative data was collected from these interviews and analysed using a mixed methods approach. This study found that an audit education exists among Wintec accounting students. This study also found that education reduced the audit expectation gap, in particular, the deficient performance gap and the communication gap. However, while education did reduce the audit expectations gap, it was not eliminated. This study recommends that Wintec provides a more basic auditing education during introductory accounting papers, educating students on the role of an auditor. This study also recommends that education focuses on the practical use of an audit report, to increase student’s understandings of the information in the audit report, and how this information is communicated. Thus, the researcher believes that these recommendations will help to further reduce the audit expectation

Research in multi-cultural relationship building

This study aims to explore the ‘missing gap' between the values of an Accounting firm and the preference shown by Maaori on how they would like to be approached when wanting to build a trusted relationship within a business sense. This study makes use of qualitative approaches in which data is collected primarily through interviews and analysed to produce results and recommendations. The study found that Maaori would like to be approached in a way that makes sense to them and also identifies with their cultural proceedings. It also provides insight into how important trust is when establishing a relationship with Maaori. The study recommends that further studies conducted should interview a wider variety of focus groups to add different elements to this research and that FIRM A's small business department's offerings do not align with what Maaori want so need to be rethought to adapt to Maaor expectations

Analysis and optimization of distribution logistics for Just Water Company

This report details the various factors that affect the operational efficiency of distribution logistics. The research aimed at studying the existing components involved in the distribution logistics of Just Water. Distribution logistics begins at the end of the production line where the finished product is emerged until it reaches the customers. The literature review explains the key components of distribution logistics in an organisation. This research analyses the existing components of the distribution logistics of Just Water and discusses possible improvements that can be adapted to increase the overall efficiency of the distribution logistics operation. The background of the research is that Just Water faces difficulty with delivering its products on time during peak seasons. The research tries to unveil the reason for this delay and finds that the demands for extra water-out deliveries are interfering with the normal runs of the trucks, therein delaying their regular schedule. One another cause was found to be the shortage of supplies due to slow or less return logistics. The research suggests a change in the existing drop shipping distribution model and recommends the adaptation of intermediary or multi-stage distribution networks, possibly the ‘Last Mile Delivery’ configuration in order to reduce delivery lead-time, reduce transportation costs and improve customer satisfaction

Corporate governance, Islamic governance and earnings management in Oman: A new empirical insights from a behavioural theoretical framework

Purpose: This paper examines the impact of corporate (CG) and Islamic (IG) governance mechanisms on corporate earnings management (EM) behaviour in Oman. Design/Methodology/Approach: We employ one of the largest and extensive datasets to-date on CG, IG and EM in any developing country, consisting of a sample of 116 unique Omani listed corporations from 2001 to 2011 (i.e.,1,152 firm-year observations) and a broad CG index containing 72 CG provisions. We also employ a number of robust econometric models that sufficiently account for alternative CG/EM proxies and potential endogeneities. Findings: First, we find that, on average, better-governed corporations tend to engage significantly less in EM than their poorly-governed counterparts. Second, our evidence suggests that corporations that depict greater commitment towards incorporating Islamic religious beliefs and values into their operations through the establishment of an IG committee tend to engage significantly less in EM than their counterparts without such a committee. Finally and by contrast, we do not find any evidence that board size, audit firm size, the presence of a CG committee and board gender diversity have any significant relationship with the extent of EM. Originality: To the best of our knowledge, this is a first empirical attempt at examining the extent to which CG and IG structures may drive EM practices that explicitly seeks to draw new insights from a behavioural theoretical framework (i.e., behavioural theory of corporate boards and governance). Keywords: Corporate governance, Islamic governance, earnings management, behavioural theory, endogeneity, Oman. Paper type: Research pape