Janet Davey

Intellectual capital disclosure and the fashion industry

Purpose – The purpose of this paper is to examine the nature and extent of intellectual and marketing capital disclosure among fashion companies, specifically to compare intellectual capital (IC) disclosure between European and North American fashion companies as well as between fashion industry sectors.Design/methodology/approach – A coding framework proposed by Guthrie and Petty and adapted by Shareef and Davey was further developed for the fashion context and the top 15 European companies and the top 15 North American companies with accessible 2005 annual reports were analysed.Findings – The voluntary annual report disclosures confirmed brands as highly valuable capital assets, central to competitiveness and differentiation in this industry. Fashion firm disclosures also reflected organisational change processes and philosophies in several cases. However it is concluded that fashion companies do not value the role of the consumer in the brand value dynamic, customer satisfaction, nor customer loyalty a...

Relationality in the service logic of value creation

Purpose – The purpose of this paper is to present a framework – the Relationality Framework – for elaborating relational behaviour, in response to calls to address the ontological weaknesses identified in the extant value and value creation literature. Design/methodology/approach – The social philosophical understanding of interaction as an organic mode of social organisation, upon which the Relationality Framework is based, supersedes the economistic (mechanistic) understanding of interaction as a means of connecting otherwise independent actors. In foregrounding the relationality of interaction, the authors are inspired by Gronroos and Voima’s (2013) conceptualisation of spheres of value generation to conceptualise the intersubjective dynamics and domains invoked in direct interaction. Findings – The Relationality Framework identifies distinct relational concepts that build on service logic’s specificity and conceptualisation at the level of direct interactions between service providers and customers. I...

Adult participation motives: empirical evidence from a workplace exercise programme

Abstract The benefits of physical exercise at both an individual and societal level are well understood and well researched. Less well understood is how organizations can most effectively support adult physical activity in the workplace through programme design and promotion. This paper reports research on the motivation for adult participants’ involvement in the 2007 Step It Up Challenge (SIUC), a team-based workplace activity programme. The strongest motivation for participation in SIUC related to the fitness and health benefits (extrinsic). There was also a strong significant relationship between high exercise performance and enjoyment of physical activity as an intrinsic motive. This research segmented adult exercisers according to motivational and behavioural characteristics in order to refine customer-orientated marketing strategies, especially promotion strategies. More definitive research into the interaction between motivation and promotion is essential to ensure high take up rates for and adherence to work-based activity programmes, particularly among adult employees.

Visualizing intellectual capital using service-dominant logic: What are hotel companies reporting?

Purpose The purpose of this paper is to investigate intellectual capital (IC) reporting, from a service-centric approach, in the hotel industry. The strategic enhancement of value-creation and sustainable competitive advantage requires both management and measurement. Sound measurement and reporting practices enable management performance to be judged; one such practice is IC disclosure. Service-dominant (S-D) logic emphasizes that intangible operant resources, the foundation of IC, are at the core of competitive advantage. Design/methodology/approach A disclosure instrument based on S-D logic and designed specifically for the hotel industry was applied to the annual reports and sustainability reports (in English) of 30 Asian hotel companies. Content analysis measured the disclosures of dynamic IC assets typically overlooked by traditional IC disclosure instruments. Findings The majority of IC communication concerns lower-order basic operant resources. Although more than one-third of the companies’ disclosures of IC assets relate to collaborative processes and practices that support networked value-creation, most disclosures demonstrate a prevailing firm-centric orientation. IC items regarding reciprocated relationship and informational management were minimally reported. Research limitations/implications A single research approach was used. Future research could use other communication channels to triangulate. Practical implications The results highlight opportunities for hotel companies to better report their IC assets as part of their value-creating strategies. Originality/value This research is one of the first to operationalize S-D logic concerning IC. It provides a promising framework for understanding IC reporting in the hotel industry.