The Applicability of the Principles of Activity-Based Costing System in a Higher Education Institution

In view of the growing relevance of management accounting in the administration of universities, the recognition of the need for an effective costs assessment system (Jarrar, Smith and Dolley, 2007), and the profound changes that have been occurring in the structure of Portuguese universities, developing and implementing models that may actually be useful for the management of these institutions will be of major importance. The aim of this work is to present a costs assessment model, influenced by the activity-based costing (ABC) and applicable to higher education institutions. Therefore, based on the procedures used by the services of a faculty belonging to a large Portuguese university, we tried to create a model which allows the attribution of each department’s expenditure to the various cost objects – courses, research projects, services. In this way, we tried to present a model which, without being too complex, has a level of detail sufficient enough to enable the production of reliable information and which can be applied in the context of higher education institutions.Activity-based costing, Management accounting

Travel Agencies: From online channel conflict to multi-channel harmony

The adoption of Internet as a distribution channel and a privileged e-commerce tool has pressed Travel Agencies (TAs) to a latent channel conflict. Our main interest is to understand how the traditional independent travel agencies in Portugal deal with the online channel. We suggest that TAs have to develop an innovative business model based on the online and offline complementary channels, in order to achieve a multi-channel harmony

Knowledge-centered culture and knowledge sharing: the moderator role of trust propensity

Purpose: This research aims to evaluate if knowledge-centered culture (KCC) fosters knowledge sharing equally across employees with different levels of trust propensity, an enduring individual characteristic. Design/methodology/approach: A cross-sectional questionnaire study was conducted with 128 US-based employees. Findings: The authors found that KCC only promoted knowledge sharing in individuals with high levels of trust propensity. For individuals with low levels of trust propensity, KCC had no effect on knowledge sharing. Research limitations/implications: The authors focused exclusively on trust propensity as a moderator. Future research could analyze the role of other enduring individual differences in the relationship between KCC and knowledge sharing. Practical implications: A KCC may be inefficient in promoting knowledge sharing in employees with low propensity to trust. Recruitment and selection of individuals with a high propensity to trust is a possible solution to enhance the association between KCC and knowledge sharing in organizations. Originality/value: By identifying an enduring individual characteristic that shapes the relationship between KCC and knowledge sharing, the authors move toward the development of a contingent view of KCC and show that KCC fosters knowledge sharing differently across employees

How costumers’ way of life influence the value co-creation

Purpose: This article is a contribution to the understanding of how value arises in wellestablished markets, and under which circumstances actors integrate resources from different service ecosystems to generate value. To understand this phenomenon, it is fundamental to consider which practices are performed by customers to co-create value and how they do so. Design/Methodology/Approach: Using a qualitative approach, the study provides fresh empirical insight into well-established market processes of value creation. After a literature review an ethnographic approach was chosen in order to understand how co-creation processes occur in the empirical setting of an international restaurant chain. Several observations, conversations and semi-structured interviews were undertaken concerning the analysis of the topic under study. Findings: The results show that even in a well-established market, a provider must consider individual customers’ distinct needs, present in their daily practices, to be able to assist them in the value creation process. It is argued that the practice styles are the building blocks for prevailing ways of life that actors assume, according to the context in which they are, to integrate resources. Practical implications: The study includes implications for service providers of a wellfounded market for facilitating value co-creation along with customers and fulfils the need to better understand this phenomenon. Originality/Value: Recent studies call for empirical evidence on co-creation processes in mature markets, accordingly, this study brings an additional understanding on how actors, depending on the context, adopt different ways of life that require unique resources, which activate to achieve what they want, in order to establish room for co-creation.peer-reviewe