Management control practices are influenced by different professional groups, their interpretations and power struggles. We study a company whose strategy and daily management rely on non financial stakes, notably upon the concept of “brand”. We show how management accountants introduce a...

The present dynamics of the economic environment imply the existence of permanent exchange between the world states’ economies. This fact is benefic for and desired by all the participants on the international economic transactions market, but it may also imply some risks. Thus, they must have...

This study investigates the impact of service quality and communication quality on relationship quality, as well as its influence on customer loyalty. Also, this study seeks to identify those intrinsic factors that best explains the structure of relationship quality construct. The conceptual...

The aim of this paper was to provide a preliminary comparative investigation of the customer satisfaction in ATM service of public and private sector banks in India. For this investigation primary data was collected from 150 respondents of public and private sector banks through a structured...

As is known, for both of the goods and services, the most determining characteristic of customer loyalty is permanency. Consumers evaluate the service of a company by making a cost-benefit analysis before they become the regular customers of the company. This study aims to investigate both...

Service organizations try to control the service behavior of employees using formal guidelines, training and instructions. However, the specific actions that are performed during the service encounters are predominantly under the discretion of the individual frontline employee. Therefore, the...

The aim of this study is analyze the relationship between the quality of the services provided by accounting profession members and customer satisfaction by means SERVQUAL scale. The sample of the study is the companies based in EskiÅŸehir which have bought services from certified public...

A cikk a szolgáltatások és azon belül a vállalatoknak nyújtott üzleti szolgáltatások magyar gazdaságfejlődésben játszott szerepét vizsgálja nemzetközi összehasonlí-tásban. Az üzleti szolgáltatások terjedelmének ÁKM alapú becslését követően részletesebben elemzi a...

Automated teller machine (ATM) networks are a key component of payments systems. A number of competing theoretical models have been developed to examine fees associated with ATM transactions. A common feature of these models is that they imply that the elimination of interchange fees will cause...

In this paper, we provide a very simple model to shed light on the issue of managed competition in mixed quasi-markets (i.e. regulated markets in which social and for-profit firms coexist). In doing this, we consider the literature on mixed oligopolies as a reasonable reference point and try to...