2006, Volume XI, nº 1
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- Store patronage : the utility of a multi-method, multi-nomial logistic regression model for predicting store choicePublication . Moutinho, Luiz; Hutcheson, Graeme D.Faclor, multinomiallogistic regression and cluster analyses are used in combination to provide a predictive model of store patronage behaviour for consumers in Cardiff, Wales. A subset of variables and factors that are important for consumers when choosing a supermarket were used to provide a picture of each store's clientele. Multinomial logistic regression allowed an overall model of supermarket choice to be developed and also enabled comparisons to be made of individual supermarkets within the sample. A detailed picture of store patronage is presented along with predictions about store choice for a number of "consumer clusters". The results demonstrate the utility of the predictive multinomial models when used in conjunction with other analytical techniques and reinforces a number of studies that have investigated patronage behaviour.
- Characteristics of management accounting systems in portuguese industryPublication . Ussman, Ana Maria; Alves, Maria do Céu GasparThis article summarises the results of a survey on the accounting systems implemented in large Portuguese manufacturing firms. The literature review was used to define the hypotheses of the study and the analysis of data characterises the state of art of management accounting systems of the surveyed firms. The data was gathered by postal questionnaire. The study shows a preference for simple criteria in costing inventory-flow and in cost allocation methods for determining the cost of the product. The major conclusion is that simplicity is preferred over technical and statistical rigor.
- The codification of knowledge : incentive structure, cost/benefit tension and the decision making processPublication . Alves, João MarceloThe codification process of specific knowledge inside an organization involves costs, dictated by its nature as well as by its context. As we understand that the codification decision depends on the incentive structure and on the costs and benefits involved in the process, the boundaries between tacit and codified organizational knowledge turn endogenous. Specific knowledge codification investment decisions should be taken only after the designation of the elements that determine the cost/benefit structure and the heedful assessment of its impacts on the creation, sharing and diffusion of knowledge.