The Rainmaker in Today's Professional Service Organizations

ABSTRACT

Professional service firms have relied heavily in the past on a small number of rainmakers-people who have influence and bring business into their firms. In today's competitive marketplace, everyone in the organization must be involved in the practice development process. This paper, based on a series of interviews with accounting professionals, identifies the roles and responsibilities for practice development inherent at every stage of the professional accountant's career path. Additionally, the roles and responsibilities of marketing professionals in professional service firms are also considered.     

Preface and Introduction

No abstract available for this article.     

Customer-Perceived Value in Long-Term Buyer–Supplier Relationships: The General B2B Insurance Sector

This article explores the role of customer-perceived value in long-term buyer–supplier relationships. This article aims to identify what creates value for organizational customers, particularly in the field of professional business-to-business (B2B) general insurance services. On the integrated grounds of customer relationship theory in marketing and the resource-based view in strategic management, qualitative research, coupled with interviews, was conducted to explore insights from various representatives of different Vietnamese general insurance firms. The findings suggest that reliability, risk coverage, reputation, technology, interpersonal skills, and technical skills are the six most important types of resources that insurance companies should possess to enhance customer-perceived value.     

浅析我国中小企业会计服务外包

国际数据公司在一份研究报告中提出,2008年全球财务和会计外包市场规模已达到470多亿美元,可见,会计服务外包得到了迅猛的发展。而在我国,会计服务外包还处于初步发展阶段。为此,结合我国中小企业的特点,就会计服务外包对中小企业发展的必要性、中小企业会计服务外包存在的问题及对策等方面进行探析,并展望了会计服务外包未来在我国的前景。     

Interactive effects of marketing strategy formulation and implementation upon firm performance

Abstract

This study employed an integrative approach to investigate the influence of external business environment, strategy formulation, viability of marketing strategy, and strategy implementation upon firm performance. The findings show that while technological change and market competition negatively influence the credibility of the strategy, market attractiveness has a positive influence upon the viability of strategy employed. Moreover, market competition has a positive influence upon the involvement of marketing managers in terms of strategy making and that the presence of an innovative culture is strongly required in executing a strategic marketing plan. In addition, the study shows that the involvement of marketing managers in strategy making, which is strongly supported by an innovative culture, generates their commitment to the strategy, which positively influences strategy viability.     

论营销理念在我国会计师事务所中的运用

随着我国市场经济的发展 ,市场营销日益受到广泛关注。作为会计服务市场主体的会计师事务所 ,也开始意识到营销的重要性。现阶段我国会计师事务所运用营销思想尚有不足之处 ,分析会计服务市场营销理念的特定内涵 ,即会计师事务所营销的实质就是关系营销 ,通过协调、优化与内外各关系主体的关系 ,调动各种积极力量 ,以确立竞争优势 ,赢得市场先机。     

区域市场营销与企业市场营销的关系研究

在全球化时代,经济、社会、文化、人才等资源的区域化乃至全球化流通以及"产业集聚"使得区域必须运用营销思想来进行规划和运营。而区域市场营销与企业市场营销在营销实质上是相同的,都是以顾客为中心,围绕着顾客的需要和愿望来开展的营销活动,都要面临市场竞争并借助促销手段来追求双赢结果;但在具体操作上,二者既有联系又有区别。     

集体行动逻辑下的欧洲会计协调研究

欧洲会计协调是指欧盟为了协调各成员国的会计活动,通过制定和颁布一系列指令,对各国会计准则上的差异设定限度,以增加欧盟内各国会计实务和财务信息的统一性和可比性。从集体行动逻辑理论的观点看,这可视为一种两个以上的个人(此处指政府)形成的一项以会计准则为标的的特殊契约交易的集体行动。本文将对欧洲会计协调的分析与思考纳入集体行动逻辑的理论框架中,在解释其现已取得成就的基础上,重点对欧洲会计协调中出现的障碍加以深入的研究和剖析,并展望其未来的发展之路。     

会计电算化发展对传统会计的影响

推行会计电算化是会计领域的一次革命,是会计发展上的历史性飞跃.本文深入地分析了了会计电算化发展对传统会计的影响,指出会计电算化发展面对的问题以及解决的对策.     

Marketing in Chinese Small and Medium Enterprises (SMEs): The State of the Art in a Chinese Socialist Economy

This paper adopts the context-embedded approach to examine the marketing practices of 307 small and medium enterprises (SMEs) in the People’’s Republic of China by comparing the survey findings with that of Hong Kong and Guangdong SMEs. Chinese SMEs focus on regional markets to avoid direct competition with Hong Kong SMEs in the international markets and also their Guangdong counterparts in the turbulent nationwide market. To market their own brands, Chinese SMEs have to analyze the market and use superior marketing strategies in the competitive markets. Chinese SMEs do not attain the superior competitive positions as that of their Guangdong counterparts, but they use customer satisfaction surveys and claims investigation to help develop excellence in product performance. Also, Chinese SMEs have to provide value-added products and services and also a well-rounded marketing competitive strategy to gain market shares. The traditional state-owned enterprise structure in China facilitates the development of hierarchical organizational structure and joint decision making process. Thus, care should be taken in assuming that marketing tools and techniques are equally applicable across all places, even in similar cultural contexts. Socio-cultural influences and mediating environmental factors should be considered when attempting to understand the marketing practices of Chinese small firms, specifically when China is in transition to a socialist market economy.     

高职院校会计专业事务所实训基地建设探究

实践教学是培养学生实践能力的主要教学步骤,是高职院校教学的重要组成部分。会计专业校外实训基地建设受会计保密性、政策支持力度不够等制约,使得校外实训基地建设困难。通过与会计师事务所开展松散式、培训式和引入式的实训基地建设方式,为会计专业学生提供不同的实习实训机会,能将课堂学到的会计专业理论运用到实际会计业务中,从而增加学生的实际经验和实践技能,最终实现快速就业。     

中国会计国际化与会计盈余的价值相关性

Using financial reports of AB-share listed companies in China from 1996 to 2003, this paper attempts to evaluate the impact of accounting internationalization in China by comparing time serial value-relevance differences between Chinese Accounting Standards (CAS) and International Accounting Standards (IAS). Empirical evidence from relative information content test indicates that unexpected earnings reported under IAS have more information content to A-share investors than those under CAS. However, the relative value-relevance of IAS is weakened through the accounting internationalization process. Moreover, empirical evidence from incremental information content test shows that the incremental value-relevance of IAS is also weakened through the accounting harmonization process. Further empirical evidence demonstrates that CAS earnings appear to substitute for CAS earnings in the valuation process to the extent to which CAS is harmonized with IAS.      

Marketing Capabilities and Firm Performance: A Hierarchical Model

The resource based theory of the firm (RBV) is briefly reviewed together with its recent application in the marketing literature. Significant contributions by Webster (1992) and Day (1994) are identified and an integration of the two presented as a hierarchical model of marketing capabilities. Three research propositions concerning the relationships between marketing capabilities and performance are developed and tested empirically in the transition economies of central and eastern Europe. In line with expectations from the theory of the RBV, higher order marketing capabilities are seen to be more important than operational capabilities in explaining superior competitive performance. The overall model is shown to be a helpful conceptualization of marketing capabilities and a number of issues for further research are identified.     

A Conceptual Model of the Internationalization of Services Firms

Abstract

In the 1990s, the global marketplace is characterized by the speed and ease with which services cross over national boundaries. As a result, service industries in many countries around the world have become extremely important in the development and socioeconomic well-being of these countries. The purpose of this paper is to understand the internationalization process of services firms. It is concluded that international operations of services firms are driven by a similar set of variables used by manufacturing firms, but the intensity and direction of some key relationships require modification and adaptation.     

Is “proof” the Eighth “P” of Service? A Conceptual Model and Propositions

The article aims at making a conceptual contribution to services marketing literature by proposing an eighth “P” called “proof.” Proof is a simple operational measure or an intuitive indicator that helps the customer quickly assess the efficacy of a service. The article discusses services marketing literature and develops propositions that underscore the importance of proof as the eighth P. When proof is provided about a service to the customer, it affects all service outcomes (i.e., service evaluation, purchase intent, customer satisfaction, and repurchase intent). Though conceptual, the article provides practical implications as well.     

Impact of directed‐to‐consumers marketing strategies on firm market value

The objective of this paper is to analyse the impact of different directed‐to‐consumers marketing strategies on firm market value. To that end, we follow a microeconometric approach that consists of formulating a model whose dependent variable is an indicator of market value, that is to say, Tobin's Q, whilst the independent variables take the form of a number of different marketing strategies. This model is estimated by using an unbiased survey carried out in the year 2000 to executives working in 405 North‐American firms. The empirical results indicate that the most effective marketing strategies are, in this order, the ability to rapidly develop new products and services, the importance of both providing customized products and goods of high quality and finally, customer loyalty.     

Development and Growth of the Business Class

Abstract

Air travel is forecasted to be a strong growth market for the 90s. An annual growth rate of over 4% is being predicted until the end of the century. Comprising 20% of the seats and 40% of the overall revenues, the business travel segment had assumed an important strategic focus within the airline industry. This study looks at the competitive issues involved in meeting the demands of the business traveler, especially in the light of the changing relationships between those who supply the product, those who distribute, and those who use it. With corporate America along with the rest of the world continuing to do more business, but with less travel, this study looks at some of the changes that the airline industry can implement to lure business travelers back. Finally, a model is proposed, which the airlines can use to adopt to the changing needs of the market.     

对会计师事务所人力资本本位的探讨

当前会计师事务所的资金资本本位决定了出资多少与分得利润大小关系密切,使股东(合伙人)与注册会计师之间不能很好的同心同德,会计师事务所做不大,审计业务质量从根本上得不到提高,以人力资本为本位,则可更好地解决这些问题。     

会计师事务所规模与审计质量——基于审计意见视角的经验研究

文章利用沪深两市上市公司2007-2008年数据,以审计意见类型作为审计质量的替代变量,并分别以业务收入、CPA人数和从业人员人数来衡量事务所规模,检验事务所规模与审计质量之间的关系。结果发现,无论采用何种方法度量事务所规模,其与审计质量之间均未表现出显著的正向关系。进一步的研究发现,事务所规模与审计质量之间大体上呈倒U相似文献   

Editorial

No abstract available for this article.