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In business to business marketing, customer service offers firms the opportunity to differentiate themselves from competitors and thereby establish a competitive edge. However, competing on the basis of customer service presents its own problems in the area of effectively segmenting markets and dealing with the free‐ride phenomenon. This article reviews the premise of customer service competition. The findings are integrated into a set of guidelines for the organization contemplating the use of customer service as a competitive tool.

This article has been withdrawn as it was published elsewhere and accidentally duplicated. The original article can be seen here: 10.1108/EUM0000000000305. When citing the article, please cite: Larissa S. Kyj, Myroslaw J. Kyj, (1989), “Customer Service: Product Differentiation in International Markets”, International Journal of Physical Distribution & Materials Management, Vol. 19 Iss: 1, pp. 30 - 38.

Oligopolistic markets typically revert to some form of non‐price competition in order to differentiate their goods and services. Customer services that are associated with tangible product offerings present an opportunity for firms attempting to differentiate themselves. This article presents findings that suggest the stated preferences for customer services in selected customer markets is heterogeneous, thereby enabling providers of services to differentiate themselves according to the needs of existing market segments.

This paper reviews recent political proposals for a flat tax within a broad historical perspective. That perspective traces economic and philosophical arguments about a “just” tax from the 16th century to the present, focusing on progressive versus flat marginal tax rates. The conclusion is that none of the flat tax proposals differ dramatically and none proposes a pure flat tax. The political debate is one that focuses on the issue of whether or not an incalculable and only potential inequity cost to society is overshadowed by a calculable benefit by reducing compliance cost and possibly stimulating economic growth by the reduction of marginal tax rates.

The purpose of this study is to investigate how a combination of Normative Commitment (NC) and Instrumental Commitment (IC) affects the creation of budgetary slack when the decision-making mode is individual versus group.

We use 86 students in a two-by-two experimental design (individuals vs. groups and a combination of NC/IC vs. no NC/IC), fully crossed between participants, to examine the combined effects of NC/IC on budgetary slack creation by individuals and group members.

The results show that groups without NC/IC create the highest budgetary slack and differ from the other three experimental cells (groups with NC/IC and individuals with and without NC/IC). In addition, individuals with NC/IC also differ from individuals without NC/IC.

Research limitations are formation of groups, validity threats common to laboratory experiments, and generalizability of the findings. We do not believe these limitations are affecting the results.

As organizations continue to increase the use of group decision-making for setting their budgets, they may want to monitor groups with low NC/IC due to higher slack creation.

Use of groups can impact prosocial behavior via creating a “label” and/or forming social ties in budgeting.

This study extends budgetary slack creation under individuals versus group decision-making, introduces the combined effects of NC/IC as a psychological contract to the accounting literature, and examines the combined NC/IC effect on groups as compared to individuals.

Reviews the history of privatization of residential real estate and the development of an embryonic real estate marketing system in Kiev, Ukraine. These changes since the fall of communism partially explain reported differences and similarities in rents and values in Kiev when compared with Philadelphia in the USA. In general, residential values are very high in central Kiev, an area influenced by substantial inflows of Western governmental and business demand. On the other hand, prices and rents per square foot are very low by Philadelphian standards in all other areas of Kiev. An inefficient marketing system may explain the much larger variations that seem to exist in all ratios studied in Kiev compared with Philadelphia.

This paper analyzes citations from the first 20 volumes of Advances in Management Accounting using Google Scholar in April and May, 2013.

This study assesses the success of the first 20 volumes of Advances in Management Accounting using citation analysis. Four citation metrics are used. The four citation metrics are: (1) total citations since year of publication until April and May, 2013, (2) citations per author since year of publication until April and May, 2013, (3) citations per year since year of publication until April and May, 2013, and (4) citations per author per year since year of publication until April and May, 2013.

The top 20 authors for each citation metric, the top 20 faculties for each citation metric, and the top 20 doctoral programs for each citation metric are determined. Furthermore, the top 20 articles are determined using two citation metrics and the H-index for Advances in Management Accounting is computed.

Potential doctoral students, current doctoral students, “new” Ph.D.s with an interest in management accounting, current management accounting faculty, department chairs, deans, other administrators, journal editors, and journal publishers will find these results informative.