提高客户满意度是否会增加企业盈利

大多数研究者和企业管理人员都认为客户满意度和企业期望的经营结果成正相关。研究发现,客户满意对购买意愿具有可测量的影响,而且对于客户保持和企业的经营业绩也有同样的影响。同时,有关研究也认为,客户满意度与花费份额(SOW)、公司的营业收入也有正相关的关系。在一些不同行     

An application of data envelopment analysis to the evaluation of audit risk: a reinterpretation

This paper, which reinterprets previous work by Bradbury and Rouse (2002 ), addresses the risk quantification issue at an intuitive level. The insights provided by such quantification are discussed. Risk factors are associated with the risk-return concept. This allows measuring whether risks taken on are appropriately rewarded. The paper gives a non-technical exposition of DEA and outlines possible applications to accounting and finance. Using data for a large multinational, it shows how DEA analysis can be combined with internal audit procedures. It explains how the results obtained can be used to improve risk management.     

品牌管理与客户满意度管理相结合以实现利润最优化

要实现利润最优化，企业必须将以品牌和以客户为中心的测量指标结合运用。 要准确地对将来的购买行为进行预测，需要综合考量以品牌为中心的测量指标（比如品牌偏好）和以客户为中心的测量指标（比如客户满意度）。本作采用两个不同行业的数据对这两类指标的预测能力进行了研究。他们发现经理们要想对市场有最准确的理解和预测诊断，就需要将这两个方面结合起来。     

代价高昂的客户满意度

正在某种程度上,管理者认为更高的满意度会令客户更加偏爱自己的品牌。但事实上,真正的关键在于客户对某一品牌的满意度是否高于其同时正在使用的其他竞争品牌,或者说消费者心目中的首选品牌是什么大多数公司都恪守客户满意至上的承诺,认为"客户满意才能保证收入"。因而,在公司的使命宣言和营销策划中,随处可见对客户满意度的强调;     

An investigation of the cross-national determinants of customer satisfaction

Many multinational corporations have implemented cross-national satisfaction measurement programs for tracking and benchmarking the satisfaction of their customers across their various markets. These companies measure satisfaction with the goal of maximizing customer loyalty and the financial benefits associated with loyalty. However, existing research comparing consumer satisfaction across nations is limited, with the few existing studies examining only a small number of countries or predictors of satisfaction, or a small group of consumers within a particular economic sector. To expand our knowledge of the determinants of cross-national variation in customer satisfaction, we study three sets of factors: cultural, socioeconomic and political-economic. We utilize a unique sample of cross-industry satisfaction data from 19 nations, including nearly 257,000 interviews of consumers. Consistent with our hypotheses, we find that consumers in traditional societies have higher levels of satisfaction than those in secular-rational societies. Likewise, consumers in self-expressive societies have higher levels of customer satisfaction than those in societies with survival values. We also find that literacy rate, trade freedom, and business freedom have a positive effect on customer satisfaction while per capita gross domestic product has a negative effect on customer satisfaction. We discuss the implications of these findings for policymakers, multinational corporations, and researchers.     

The Influence of Nationality and Gender on Ethical Sensitivity: An Application of the Issue-Contingent Model

When a member of an organization has to make a decision or act in a way that may benefit some stakeholders at the expense of others, ethical dilemmas may arise. This paper examines ethical sensitivity regarding the duties to clients and owners (principals), employees (agents), and responsibilities to society (third parties). Within this framework, ethical perceptions of male and female managers are compared between the U.S. and Turkey – two countries that differ on power distance as well as the individualism/collectivism dimensions. Our results show that ethical sensitivity varies depending upon whether the interests of principals, agents, or third parties are affected by a given ethical dilemma. We also find that, contingent upon the principal-agent–society relationships, the nationality and gender of the decision-maker influences ethical sensitivity. Can Simga-Mugan is a Professor of Accountancy at Department of Business Administration of Middle East Technical University, Ankara, Turkey. She received her Ph.D. in accountancy from University of Illinois-Urbana-Champaign. Her current research interests are ethics, international financial reporting issues, manipulation in the stock market and effect of news on the stock market. Bonita A. Daly, Ph.D., is an Assistant Professor of Accounting in the School of Business, University of Southern Maine in Portland, Maine. She teaches auditing and financial accounting to both undergraduate and graduate students. Dr. Daly also teaches business ethics in continuing education programs for practicing accountants. Her research on the accounting profession has appeared in Critical Prespectives on Accounting, Accounting, Organizations, and Society, and the St. Johns Law Review, among others. Dilek Onkal is a Professor of Decision Sciences and is currently the Acting Dean of the Faculty of Business Administration at Bilkent University, Turkey. She received a Ph.D. in Decision Sciences from the University of Minnesota, and is doing research on ethics judgements, risk perception, risk communication, and judgmental forecasting. Lerzan Kavut is an Associate Professor at Faculty of Business Administration of Istanbul University. She has received her B.A. and Ph.D. from Istanbul University. Her current research interest is in the area of behavioral auditing.     

Building service businesses in Africa: Introducing the business builder model

The success of Silicon Valley has served as a driving force for entrepreneurs and investors worldwide. Many have attempted to create their own version in developing markets by setting up Silicon Valley‐style tech incubators. In recent years, Africa has seen an influx of these start‐up incubators, which has resulted in an emergence of major tech hubs in different parts of the continent. These areas have taken on names synonymous with the booming tech industry: Cape Town in South Africa is known as the Silicon Cape, Nairobi in Kenya as the Silicon Savannah, and Lagos, Nigeria as the Silicon Lagoon. Despite the influx and success of some of these incubators, there is also a multitude of examples where success and longevity are rare. The lifespan of these start‐ups are short and they seldom realize any profit. Limited access to capital markets, poor infrastructure, and weak regulatory environment are just a few reasons cited for this. Although there is a multitude of articles and publications that feature success cases and reasons behind propelling success, there are far fewer that focus on failures. As such, with this article we aim to shed light on the various reasons why these businesses fail by analyzing the literature and demonstrating them with real‐world examples of both successes and failures in the market. Using the information analyzed, we then propose a solution for successfully investing in tech startups in the developing world, the business builder model.     

A Cross-national Investigation of the Satisfaction and Loyalty Linkage for Mobile Telecommunications Services across Eight Countries

Improving customer satisfaction has become a strategic imperative for managers and researchers given the benefits of developing customer loyalty for long-term financial success. Creating these linkages becomes even more important in the context of mobile telecommunications due to the ubiquitous nature of mobile phones and the potential this creates to engage in interactive marketing for firms. Further, with increased global penetration of mobile telecommunications, examining cross-national differences in consumer attitudes and behaviors has become critical. Most studies that examine customer satisfaction and loyalty linkages however have traditionally focused on single countries and/or single industries. This study extends the literature by testing the moderating impact of cultural variables on the impact of satisfaction on loyalty intentions using data from 3,393 mobile telecommunications customers in Australia, Brazil, Canada, China, France, Spain, UK, and USA. Our findings reveal that the impact of satisfaction on loyalty in the mobile telecommunications context depends on cultural differences. The results demonstrate non-linear threshold effects where managers operating in countries characterized by self-expressionist values will have an easier time creating satisfaction and loyalty with mobile customers compared to those operating in cultures dominated by high survivalist values.