Accounting & Marketing

The purpose of this research is to investigate the moderating role of perceived organizational support in the relationship between emotional intelligence and job performance. Data were gathered through self-administered questionnaire from a sample of 316 employees working in banks located in Islamabad. As hypothesized, job performance significantly associated with emotional intelligence and moderating effect of perceived organizational support was also substantiated. The data were analysed statistically using IBM SPSS Statistics 20 to find out correlation and regression analysis between study variables, reliability of research instrument, strength of relationship between independent and dependent variables, moderating effect perceived organizational support in the relationship between emotional intelligence and job performance was also substantiated. Findings suggest that emotional intelligence have positive impact on employee’s job performance, and perceived organizational support moderate the relation between emotional intelligence and job performance such that the relationship between emotional intelligence and job performance more stronger/positive when perceived organizational support is high. Detailed data analysis, discussion and conclusion with limitations and future research directions are also discussed.

The application of celebrity endorsement has been an intensive practise due to head-on brand competitions. It forces companies to depend on celebrities as one of the responsive strategies. However, it is crucial to examine the absolute effectiveness of celebrity endorsement towards the endorsed-brands as to rationalize marketing expenses incurred. This is a critical matter for the industries or sectors where celebrity endorsement takes place quite competitively. Alongside the said preview, this study focused to evaluate the perceived effectiveness of celebrity endorsement on perceived brand personality. Accordingly, it has examined the relationship between celebrity endorsements related dimensions with perceived brand personality to explain how it does make resultsdriven celebrity endorsement. Findings revealed that there is a positive relationship between perceived effectiveness of celebrity endorsement and perceived brand personality. Accordingly, it was noticed that the attractiveness and trustworthiness of celebrity endorsement prominently influence perceived brand personality as reporting significant levels of coefficient values and probability in both cases. Further, expertness of the celebrity is also playing a major role. In line with the findings, this paper contributes for the managerial practices referring how to use effective celebrity endorsement strategies to make effective brand building strategies. This could be used as a decisional guide to companies in managing celebrities to enhance brand performance without tarnishing the respective brand image and brand personality. Finally, it has presented the future research directions as a contribution to knowledge by reviewing the research gaps found in Sri Lankan context.

Since the 1970s, activity-based costing (ABC) has enabled companies to identify the true costs of processes and products and to make sound decisions related to the profitability and expense of the products they produce, as well as the effectiveness of their manufacturing and business processes. This paper explores the advantages of activity-based costing vs. traditional costing systems and presents arguments for the potential benefits to the world’s millions of small to medium business (SMEs) from implementing ABC. Issues related to the implementation of ABC are discussed. A framework for ABC implementations in SMEs is presented that shows the variables (characteristics of SME and implementation challenges) that can impact the ABC implementation process, and/or ultimately, implementation outcomes.

The purpose of this paper was to investigate influence of perceived risk (financial risk, product risk, convenience risk and non-delivery risk) on online impulse buying tendency. Web-based survey was conducted for data collection using online questionnaire distributed through stratified random sampling technique from online consumers of Pakistan. A total of 200 valid responses were gathered and the data was analyzed by using SPSS software and demographic statistics, correlation and regression tests. The proposed hypotheses were confirmed through data analysis results. Overall perceived risk, financial risk and product risk were found to have a moderately negative association with online impulse buying tendency whereas convenience risk and non-delivery risk had negative but weaker association with online impulse buying tendency.

There are several references available on the concept of loyalty, its various forms and advantages to enable companies to secure a stable customer base. After a typology of the various major forms of loyalty based on consumer behavior towards products or brands, this paper attempts to identify the various forms of loyalty adopted by the customers of artisanal small businesses. Its main contribution is the correlation established between the various forms of loyalty that can be adopted by the Very Small Enterprises (VSE) customers. The quantitative methodological approach adopted is based on a structured attitudinal questionnaire administered to nearly 419 small businesses. The results show that Very Small Enterprises do not adopt normative fidelity. A correlation emerged between the behavioral fidelity and the attitudinal and affective fidelity developed by the same customers.

This study aims to examine the effect of brand avoidance motivators on brand equity. It also probes the mediating effect of brand hate among brand avoidance motivators and brand equity. In order to empirically study the above relationship the questionnaire was presently administered to the sample of 400 smartphone users. The 270 questionnaire were returned back. The received data was subjected to a number of statistical analyses. The finding proposed that brand avoidance motivators i.e., unmet expectations, symbolic congruence and ideological incapability have positive impact on brand equity. The brand hate copiously mediates between brand avoidance motivators and brand equity. The findings have number of implications for marketers and mangers in Islamabad regarding brand avoidance. Generally, this thesis contributes knowledge to the emergent field of anti-consumption research by means of a pioneering impression and an integrative understanding of a less explored realm of brand avoidance.

Satisfaction of demand to necessary products for society life is the important problem of each state and a basis of definition of a standard of well-being of the population. The analysis of a condition of the market of clothes and definition of strategic targets on perspective changes are very much pressing questions. In given article possibilities of use of a method of panel research are considered at an estimation of the market of ready-to-wear clothes and its changes. 

This study aims at investigating the effect of professional specialization on audit quality. It examines the relation between professional specialization and the potential negative effects of MAFR on audit quality. Actually, the questionnaire was distributed among auditors and professor of accounting in Egypt confirmed hypothesis: there are statistically significant differences among the categories of inquisitors, the impact of the professional specialization of auditors on audit client choices when the audit client apply the mandatory rotation policy and there is a significant relation between auditor professional specialization and mandatory audit-firm rotation. There is a significant association between auditor professional specialization and reducing the potential adverse effects of mandatory audit-firm rotation. The study has reached auditor rotation can lead to improved audit quality, but when the incoming auditor is the auditor’s professional specialization have significant impact on the potential negative effects of mandatory audit-firm rotation on audit quality.

While the field of verbal/nonverbal discrepancy has gained increasing interest in recent years, research in this area related to the effect of discrepant communication on brand attitudes received considerably less attention. This research uncovers a counterintuitive positive persuasive effect of contradictory information, showing that specifiable conditions will be more favorably disposed to a brand attitude when verbal/nonverbal discrepancy is expressed than an otherwise particular type of verbal/nonverbal congruency. This effect was revealed using an experimental design, and was explored both in the short term and in the long term. Participants were exposed to a persuasive message regarding a new brand product and were randomly assigned to four conditions: positive congruency (V+N+), negative congruency (V-N-), leakage discrepancy (V+N-), and adaptive discrepancy (V-N+). The novel findings indicated that adaptive discrepancy (V-N+), had the highest persuasive effect on brand attitudes in the long run. However, leakage discrepancy (V+N-), had a negative effect on brand attitudes, particularly in the long run, eliminating the sleeper effect. The present research expands the multimodal communication approach by presenting an analytical and theoretical framework that delineates the complex persuasive effects of verbal/nonverbal interrelations. Finally, the research develops reliance theory and developmental interactionist theory, regarding nonverbal primacy in persuasion.  

 The main objective of this research was to investigate the factors affecting the acceptance and performance of foreign subsidiaries companies considering the environmental conditions and the corporate practical and Corporate Social Responsibility (CSR) of the companies. This research is applied in terms of purpose and descriptive-survey method in terms of implementation. In order to conduct this research, 384 questionnaires were distributed among members of the population including those who purchased foreign brands through stratified random sampling. Out of these questionnaires, 353 questionnaires were collected and entered into the software. The software used in this research is SPSS and PLS software. The results showed that understanding protection of domestic brands influences foreign brand acceptance, foreign brand acceptance affects the performance of foreign brands, local conditions affect the performance of foreign brands, and the acceptance of foreign brands affects the relationship between the importance of understanding the protection of the domestic brands and foreign brand performance. Moreover, the results of the research showed that brand practical legitimacy mediates the relationship between the importance of understanding the protection of domestic brands and foreign brand acceptance, but CSR cannot have a mediating role in the relationship between the importance of understanding the protection of domestic brands and the acceptance of the foreign brand.