Cost Accounting: A Managerial Emphasis

Service failures represent temporary or permanent interruptions of the customer’s regular service experience. Although the literature identifies an extensive set of organizational alternatives for ...

/pdf/the-service-recovery-journey-conceptualization-integration-1h1djyrqii.pdf

The Service Recovery Journey: Conceptualization, Integration, and Directions for Future Research:

Online retailing across e-channels and e-channel touchpoints: Empirical studies of consumer behavior in the multichannel e-commerce environment

Increasingly, customers use social media to voice complaints, making those comments visible to a wide range of uninvolved, virtually present others (VPOs). Many companies seek to shift their compla...

https://journals.sagepub.com/doi/pdf/10.1177/1094670519851871

Service Recovery on Stage: Effects of Social Media Recovery on Virtually Present Others

Customer relationship management is an integral component of business strategy for on-line service providers. This paper investigates the aspects of on-line transactions in electronic retailing that are most likely to satisfy or dissatisfy customers, thereby increasing or decreasing the likelihood of building and maintaining relationships with them. For this study, 513 respondents reported behaviors, perceptions, beliefs, events, features, characteristics, attributes, and situations that expressed their satisfaction or dissatisfaction with electronic service encounters. Content analysis of these encounters yielded three meta-categories, six categories, and 33 subcategories of customer satisfaction or dissatisfaction with on-line service providers. The findings suggested that three major categories are robust even in the electronic context of the Internet. The antecedents identified were relevant both to product-related services (e.g., books, apparel) and to pure services (e.g., on-line banking, on-line stock trading). The study found that the characteristics and behaviors of customer-contact employees play an important role in on-line service encounters. It also revealed a percentage decrease in satisfactory incidents, a percentage increase in unsatisfactory incidents, and a percentage increase in unsatisfactory incidents involving employee characteristics and behaviors as service encounters move from a bricks-and-mortar environment to an electronic context. This suggests that customer-contact employees may not be well equipped to deal with on-line customers.

Customer Satisfaction with Electronic Service Encounters.

Virtually all sources on service recovery stress the importance of offering an apology to complaining customers. To date, however, our understanding of who should offer the apology and how to offer...

/pdf/the-effects-of-apologies-for-service-failures-in-the-global-35srqflq0d.pdf

The Effects of Apologies for Service Failures in the Global Online Retail

La mesure de l'asymetrie des contributions des attributs a la satisfaction globale est un sujet de recherche d'interet croissant. De nombreuses methodes d'estimation de ces contributions ont ete pr...

Mesurer l'asymétrie des impacts des attributs sur la satisfaction : comparaison de la validité convergente de cinq méthodes

Resume Cette recherche se situe dans le courant comportementaliste en controle de gestion et propose d’integrer une nouvelle variable : la satisfaction des managers non opportunistes a l’egard du controle de gestion. L’adaptation au controle de gestion des resultats de la recherche en marketing permet d’utiliser cette variable pour approcher partiellement la performance du controle de gestion. Une etude empirique (N=155 entreprises) a permis de valider un modele integrant la satisfaction des managers, comme variable explicative de leur performance manageriale ; le pouvoir explicatif du modele propose est statistiquement significatif, quoique modeste. Ces resultats suggerent egalement des elements tres interessants pour les praticiens, notamment quant aux leviers a prioriser, pour maximiser la satisfaction des managers et, par la, leur performance. Ces leviers comportent deux dimensions : une dimension technique et une dimension d’accompagnement ; la premiere ressort comme plus determinante.

La satisfaction des managers vis-à-vis du contrôle de gestion et leur performance managériale

L'objectif de cet article consiste, en premier lieu, a montrer que la « satisfaction des managers non opportunistes vis-a-vis du controle de gestion » est une variable explicative de la performance manageriale. L'objectif est, en second lieu, de determiner les leviers sur lesquels les controleurs de gestion peuvent agir pour maximiser cette satisfaction. A partir d'une enquete par questionnaire passee aupres de managers en contact avec un service de controle de gestion (185 reponses exploitables), le modele propose a ete teste au moyen d'un modele d'equations structurelles. Les resultats obtenus valident le modele propose, et ouvrent, de ce fait, des pistes de recherches prometteuses. Au-dela de l'enrichissement possible des modeles comportementalistes du controle de gestion, cette recherche permet aussi aux controleurs de gestion de mieux connaitre les qualites du processus de controle de gestion a rechercher pour optimiser la performance manageriale.

https://halshs.archives-ouvertes.fr/halshs-00525349/document

La satisfaction des utilisateurs du contrôle de gestion et leur performance managériale

Comme en temoigne la litterature internationale, le recours aux modeles multiniveaux, bien que recent en marketing, connait un fort developpement. Or cette methode, qui s'applique a des donnees structurees en niveaux distincts (ex.: consommateurs/magasins/enseignes), n'est pas evidente a comprendre et mettre en œuvre sans explications appropriees. Ce texte, qui s'appuie sur une illustration marketing, souligne les objectifs, l'interet et les limites des modeles multiniveaux.

Modéliser les phénomènes multiniveaux en marketing

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