Crafting a public image: An empirical study of the ethics of ghostwriting

Ghostwriting is viewed by some as a necessary element for crafting an effective public image. Defenders of ghostwriting see no ethical dilemma in the practice because the audience knows the speechgiver is not necessarily the speechwriter. Alernatively, those regarding ghostwriting as unethical view the practice as deceitful. This group argues that the audience does not recognize the employment of a speechwriter and thus a speechgiver relies on the words of another to fortify personal ethos. This article examines several positions regarding the ethics of ghostwriting and discusses an empirical study testing three major positions found in ghostwriting literature. Findings from the study indicate that respondents do recognize the use of speechwriters by certain individuals in certain circumstances.Linda A. Riley is a College Associate Professor in the Department of Marketing, College of Business Administration and Economics at New Mexico State University. She also serves as the Director of the Center for Economic Development Research and Assistance in the College of Business Administration and Economics.Stuart C. Brown is Assistant Professor of Rhetoric and Professional Communication in the English Department at New Mexico State University.     

How Do Investors Regard ESOs?

All top‐50 and more than 80% of the top‐500 Australian listed companies now reward their executives with stock options (ESOs) of one kind or another.₁ We address the question: “Which method of accounting for ESOs — current practice, the US FASB's recommended practice or the AASB's preferred position — most closely reflects investors' pricing decisions?” We answer the question using models that relate a company's stock price to its earnings and book value of equity calculated according to these three choices of accounting treatment.     

Redistribution and Insurance: Mandatory Annuitization With Mortality Heterogeneity

This article examines the distributional implications of mandatory longevity insurance when mortality heterogeneity exists in the population. Previous research has demonstrated the significant financial redistribution that occurs under alternative annuity programs in the presence of differential mortality across groups. This article embeds that analysis into a life‐cycle framework that allows for an examination of distributional effects on a utility‐adjusted basis. It finds that the degree of redistribution that occurs from the introduction of a mandatory annuity program is substantially lower on a utility‐adjusted basis than when evaluated on a purely financial basis. In a simple life‐cycle model with no bequests, complete annuitization is welfare enhancing even for those with higher‐than‐average expected mortality rates, so long as administrative costs are sufficiently low. These findings have implications for policy toward annuitization, particularly as part of a reformed Social Security system.     

Technology infusion in service encounters

Service encounters are critical in all industries, including those that have not been traditionally defined as service industries. The increasing deployment of technology is altering the essence of service encounters formerly anchored in a “low-tech, high-touch” paradigm. This article explores the changing nature of service, with an emphasis on how encounters can be improved through the effective use of technology. The authors examine the ability of technology to effectively (1) customize service offerings, (2) recover from service failure, and (3) spontaneously delight customers. The infusion of technology is examined as an enabler of both employees and customers in efforts to achieve these three goals. Although the infusion of technology can lead to negative outcomes and may not be embraced by all customers, the focus of this article is on the benefits of thoughtfully managed and effectively implemented technology applications. Past research and industry examples are featured and future research directions and managerial implications are highlighted. Mary Jo Bitner is the AT&T Professor of Services Marketing and Management and the research director of the Center for Services Marketing & Management at Arizona State University. Her research focuses on customer evaluations of service, selfservice technologies, and service delivery issues. She has published in theJournal of Marketing, theJournal of the Academy of Marketing Science, theJournal of Business Research, theJournal of Retailing, and theInternational Journal of Service Industry Management. She is coauthor of the textServices Marketing (McGraw-Hill, 2d ed., 2000). Stephen W. Brown holds the Edward M. Carson Chair of Services Marketing and Management, is Professor of Marketing, and director of the Center for Services Marketing & Management at Arizona State University. His research focuses on services marketing strategy, service delivery, customer loyalty, and service recovery. He has published in theJournal of Marketing, theJournal of Marketing Research, theJournal of the Academy of Marketing Science, theJournal of Business Research, and theJournal of Retailing. He is the coeditor of theAdvances in Services Marketing and Management series. Matthew L. Meuter is Assistant Professor of Marketing at Villanova University with a Ph.D. in marketing from Arizona State University. His research interests focus on the impact technology has on the marketing function, the changing nature of technologically based service encounters, customer satisfaction with self-service technologies, and customer adoption of technologically based service delivery innovations. His research has been published in the American Marketing Association's (AMA)Educators' Proceedings and has been presented at several national conferences.     

The accountable governance of provincial governments of a Pacific island country

ABSTRACT

Using the theory of indigenous alternatives and a benchmark of indigenous financial reporting expectations, this paper examines the challenges to accountable governance of the nine provincial governments of the Solomon Islands for the years 1998 to 2017. Every provincial government consistently received disclaimed or qualified opinions from the state auditor. The author explains why the regional development of all provinces of the Solomon Islands could be improved if rudimentary forms of financial reporting were to be addressed.     

When do B2B brands influence the decision making of organizational buyers? An examination of the relationship between purchase risk and brand sensitivity

The dominant perspective on organizational buying behavior suggests that buyers tend to rely on objective criteria when making product choice decisions and that the potential influence of subjective cues, such as brands, on buyer decision making decreases with increasing risk. An alternative perspective, confirmed in this study by in-depth interviews with various managers, suggests that brands serve as a risk-reduction heuristic, whereby the influence of brands on decision making increases as a function of risk. Building on risk and information processing theories, this research builds on these complementary perspectives to propose that risk and brand sensitivity relate in a U-shaped manner, where brand sensitivity is highest in relatively low- or high-risk situations. The results of scenario- and survey-based field studies—involving 206 and 180 members of buying centers, respectively—suggest that both perspectives have merit and support the proposed nonlinear relationship. Moreover, the findings reveal that the risk-brand sensitivity relationship is moderated by competitive intensity, such that the linear (negative) and quadratic (positive) effects are stronger when competitive intensity is low.