Servicescapes: from modern non-places to postmodern common places

Article Abstract:

A conceptual analysis of the social-linking value of services is presented. The ethnosociological point of view advocates that service places might be designed as postmodern places of creation and development of social links and communities. On the other hand, the managerial point of view advocates that techniques for success in postmodernity are increasingly being based on the service's communal quality. It is concluded that companies have to manage servicescapes as common places of societal ritualization as well as nonplaces of economic servuction.

Management, Human services

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Client base valuation: the case of a professional service firm

Article Abstract:

An accounting firm was used as an example to examine the value of a customer or client base particularly in the service sector. Analysis of client base attrition revealed that the retention of key client contact personnel by the acquiring accounting firm significantly decreases client base attrition post-acquisition and can enhance the valuation of client base by significant amounts.

Consumers

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Reporting goodwill: Are the new accounting standards consistent with market valuations?

Article Abstract:

The appropriateness of standard issued by the Financial Accounting Standards Board (FASB) in 2001 that eliminated the amortization of good will and instead introducing the requirement that it be tested annually for impairment is examined by testing market valuations of goodwill. The results are found to support the elimination of goodwill amortization by accounting regulators.

Product standards, safety, & recalls, Standards, Analysis, Market value

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