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The marketing ability to link marketing actions to financial performance (marketing accountability) is still under … debate. This article proposes to study marketing decision-making and its consequences on marketing financial accountability …. After reviewing possible decisions biases in marketing, this article suggests to consider decision-maker accountability as a …
Persistent link: https://www.econbiz.de/10010748206
Cette communication étudie "l'accountability" face aux problématiques RSE. En effet, la société demande aux entreprises … de la Pyramide (BoP). Des entretiens ont été menés auprès des managers BoP. Deux sortes "d'accountability" émergent …-institutionnelle, à "l'accountability" en RSE et à la littérature sur la BoP. …
Persistent link: https://www.econbiz.de/10011072674
We use the two main theoretical perspectives analyzing traditional accounting disclosure : the firm as a nexus of contracts and agency theory on the one hand, and neo-institutional and legitimacy theory on the other, in order to assess the environmental and social reporting practices and the...
Persistent link: https://www.econbiz.de/10011073352
’expliquer publiquement, dénommée par les anglo-américains « l’accountability ». Issue de l’histoire financière, l’accountability a désormais … salariés face à la liberté des employeurs. Reprenant cette thèse, on peut considérer la transition de la liability à l’accountability … donner au phénomène récent de l’accountability, apparu en économie, et en particulier dans les relations salariales, un …
Persistent link: https://www.econbiz.de/10011074332
objectives. Most of the researches propose that marketing accountability must be reinforced with more performance measures. In … contributing to performance. Finally, we propose an accountability model tailored to marketing practice within the organization. …Marketing has been criticized for its lack of accountability, which is qualified by a misalignment with strategic …
Persistent link: https://www.econbiz.de/10011162175
Improved consumer information about horizontal aspects of products of similar quality leads to better consumer matching … but also to higher prices, so consumer surplus can go up or down, while profits rise. With enough quality asymmetry …, though, the higher-quality (and hence larger) firm's price falls with more information, so both effects benefit consumers …
Persistent link: https://www.econbiz.de/10010734937
addition, in recent years, the competition between these various brands with national brands invite to use many quality cues … with the aim of improving the quality perceived by client. We question the appropriateness and effectiveness of this … strategy of marking quality. An experiment shows that national brands are perceived as equivalent in quality to that of premium …
Persistent link: https://www.econbiz.de/10010707654
The aim of this paper is to discuss the theoretical framework of quality management. We propose a conceptual model … based on the convention theory. This framework enables to understand the quality as a social construct, but also the reasons … why quality is managed by institutions. In this perspective, we demonstrate that the codes of deontology may be …
Persistent link: https://www.econbiz.de/10011072982
La multiplication des signes de qualité oblige à repenser la définition des labels et à structurer de manière pertinente cet ensemble de signaux souvent opaque. Les apports de l'économie de l'information permettent de différencier, d'une part, les labels exponentiels et, d'autre part, les...
Persistent link: https://www.econbiz.de/10011073634
first thorough assessment of Phase 3 benchmarking. It is showed that both from a final demand perspective and a supply …
Persistent link: https://www.econbiz.de/10011074713