From the perspective of strategy,this paper uses A-share agricultural listed companies( 2011-2016) as samples to study the impact of strategic deviance on enterprise value,to explore whether customer concentration pla...From the perspective of strategy,this paper uses A-share agricultural listed companies( 2011-2016) as samples to study the impact of strategic deviance on enterprise value,to explore whether customer concentration plays a mediating effect. The results show that customer concentration plays a mediating effect in the relationship between strategic deviance and enterprise value. The strategic deviance is positively correlated with customer concentration and negatively correlated with enterprise value. The management of agricultural enterprises must pay attention to the customer relationship problems caused by strategic deviance,reduce the risk of enterprises,and gradually enhance the value of enterprises.展开更多
Value is the internal driving force for any corporate to obtain profits. The key issue of making profit lies on whether the corporate can truly appreciate the needs and combination of stakeholders＇ value, and establi...Value is the internal driving force for any corporate to obtain profits. The key issue of making profit lies on whether the corporate can truly appreciate the needs and combination of stakeholders＇ value, and establish a successful management of value exchange system. This paper starts with the theories of the employee and customer value measurement and management, followed by the value exchange system of employee-customer-organization. Therefore, it explains the status and role of employee-customer-organization in terms of value exchange. This work concludes that customers＇ satisfaction is determined by employees＇ satisfaction, and on that basis, customers would provide the promoted value to the organization.展开更多
To illustrate how firms and customers co-create value in business to business （B2B） e-commerce, an integrated value co-creation model is proposed based on information systems （IS） application capabilities from the...To illustrate how firms and customers co-create value in business to business （B2B） e-commerce, an integrated value co-creation model is proposed based on information systems （IS） application capabilities from the relational view. IS application capabilities, relational assets, customer agility and relational value are constructed and tested by empirical analysis. The empirical research tests and verifies the mediating effect of customer agility, and the interactions of IS application capabilities and relational assets, as well as their effect on relational value. This model expands the research framework of value co-creation in service dominant logic, and reveals the mechanism of how f＇n＇ms and customers co-create value in B2B e-commerce based on IS application capabilities, which provides the basis for further theory development and a practice guide.展开更多
CVAM-based management accounting emphasizes that enterprises should make efforts not only to provide goods or service to customers but also to create value for customers. In practice, customer value should be measured...CVAM-based management accounting emphasizes that enterprises should make efforts not only to provide goods or service to customers but also to create value for customers. In practice, customer value should be measured reasonably first. Then according to its condition, enterprise can apply the CVAM-based management accounting method by improving management quality, perfecting costing planning, brand operation and business innovation to create value for customers thus achieving increase of corporate value as well as social value.展开更多
The present study critically explores and discusses the concept of value co-creation asrevealed and recognized in the research streams that have formed the conceptual basis forthe construct:service-dominant logic,serv...The present study critically explores and discusses the concept of value co-creation asrevealed and recognized in the research streams that have formed the conceptual basis forthe construct:service-dominant logic,service logic,and customer-dominant logic.Thestudy is positioned within critical hermeneutics;thus,a hermeneutic review strategy isapplied and the subsequent critical discussion is inspired by a Habermasian understandingof society as composed of a system and lifeworld.The findings of the study are twofold;they reveal how different underlying assumptions frame the perception of the unit ofanalysis when focusing on value co-creation and how that the relocation of the locus ofvalue creation from the company to the customer sphere hides that value is an economicconcept in service marketing research.Moreover,the analysis reveals that in servicesmarket research,the concept of value co-creation in a company is applied to analyze thecustomer domain.This dimension has not received much academic attention despite thatthe existing concept might be applicable neither analytically nor empirically.Extantliterature on value co-creation acknowledges that the meaning of the concept is stillobscure.The present study therefore contributes to literature with a refined conceptualunderstanding of how the underlying perceptions of the concept lead to differentanalytical foci in existing research and by identifying questions for further research.Moreover,the review and the discussion are based within a hermeneutic paradigm andcontribute as such with a rarely applied review methodology within the field of service marketing.展开更多
文摘From the perspective of strategy,this paper uses A-share agricultural listed companies( 2011-2016) as samples to study the impact of strategic deviance on enterprise value,to explore whether customer concentration plays a mediating effect. The results show that customer concentration plays a mediating effect in the relationship between strategic deviance and enterprise value. The strategic deviance is positively correlated with customer concentration and negatively correlated with enterprise value. The management of agricultural enterprises must pay attention to the customer relationship problems caused by strategic deviance,reduce the risk of enterprises,and gradually enhance the value of enterprises.
文摘Value is the internal driving force for any corporate to obtain profits. The key issue of making profit lies on whether the corporate can truly appreciate the needs and combination of stakeholders＇ value, and establish a successful management of value exchange system. This paper starts with the theories of the employee and customer value measurement and management, followed by the value exchange system of employee-customer-organization. Therefore, it explains the status and role of employee-customer-organization in terms of value exchange. This work concludes that customers＇ satisfaction is determined by employees＇ satisfaction, and on that basis, customers would provide the promoted value to the organization.
基金The National Science&Technology Pillar Program of China(No.2012BAH29F01)the Innovation Project for Postgraduate Education of Jiangsu Province(No.3214003911)
文摘To illustrate how firms and customers co-create value in business to business （B2B） e-commerce, an integrated value co-creation model is proposed based on information systems （IS） application capabilities from the relational view. IS application capabilities, relational assets, customer agility and relational value are constructed and tested by empirical analysis. The empirical research tests and verifies the mediating effect of customer agility, and the interactions of IS application capabilities and relational assets, as well as their effect on relational value. This model expands the research framework of value co-creation in service dominant logic, and reveals the mechanism of how f＇n＇ms and customers co-create value in B2B e-commerce based on IS application capabilities, which provides the basis for further theory development and a practice guide.
文摘CVAM-based management accounting emphasizes that enterprises should make efforts not only to provide goods or service to customers but also to create value for customers. In practice, customer value should be measured reasonably first. Then according to its condition, enterprise can apply the CVAM-based management accounting method by improving management quality, perfecting costing planning, brand operation and business innovation to create value for customers thus achieving increase of corporate value as well as social value.
文摘The present study critically explores and discusses the concept of value co-creation asrevealed and recognized in the research streams that have formed the conceptual basis forthe construct:service-dominant logic,service logic,and customer-dominant logic.Thestudy is positioned within critical hermeneutics;thus,a hermeneutic review strategy isapplied and the subsequent critical discussion is inspired by a Habermasian understandingof society as composed of a system and lifeworld.The findings of the study are twofold;they reveal how different underlying assumptions frame the perception of the unit ofanalysis when focusing on value co-creation and how that the relocation of the locus ofvalue creation from the company to the customer sphere hides that value is an economicconcept in service marketing research.Moreover,the analysis reveals that in servicesmarket research,the concept of value co-creation in a company is applied to analyze thecustomer domain.This dimension has not received much academic attention despite thatthe existing concept might be applicable neither analytically nor empirically.Extantliterature on value co-creation acknowledges that the meaning of the concept is stillobscure.The present study therefore contributes to literature with a refined conceptualunderstanding of how the underlying perceptions of the concept lead to differentanalytical foci in existing research and by identifying questions for further research.Moreover,the review and the discussion are based within a hermeneutic paradigm andcontribute as such with a rarely applied review methodology within the field of service marketing.
