Abstract. Brand extension is one of the most popular strategies in marketing. This is due to the fact that consumers usually take into account the brand first because it indirectly reflects the design, quality, and functions. According to the significant role of brand in creating benefit and diminishing risk for a new product, this study intended to develop a novel model for selecting the most appropriate strategy in brand extension. However, there are a number of criteria influencing the possible strategies, and they often are interdependent. Therefore, a multi-criteria decision making model based on Analytic Network Process and Additive Ratio Assessment methods has been developed to systematically clarify the interdependent relationships among the evaluation criteria of brand extension and then, scientifically evaluate the feasible strategies and rank the priorities of brand extension strategies. The results of the proposed model show that "Production cost" is the most important factor, followed by "Quality of parent brand" and "Perceived risk" while "Ice cream" is the highest satisfaction of brand extension.
Purpose
– The aim of this paper is to study the effects of enterprise resource planning (ERP) on management accounting in Iranian organizations. Preparing and offering different reports and budgets remain important activities for accountants, and directly implementing ERP systems improves the quality of these reports through real-time data transfer.
Design/methodology/approach
– The research methods used in this paper are descriptive surveys with questionnaires and interviews as the main data collection tools. Statistical population comprises every organization which has implemented an ERP system with financial/accounting modules. The participating 12 organizations were selected based on consultation with experts, and a seven-item Likert questionnaire was prepared and its validity approved and used to collect data. The t-test and Friedman test were applied to assess the hypotheses and rank parameters.
Findings
– Results revealed that the highest effects of implementing an ERP in surveyed Iranian organizations are improving standard levels and the quality of reports, creating more organizational integration and empowering personnel.
Research limitations/implications
– As the implementation of ERP in Iran is still in its initial phases and the sample is restricted to only four organizations, when considering the generalizability of the obtained results, caution should be taken.
Originality/value
– This research is among the few studies on the effects of ERP implementation on accounting management departments, particularly in the context of Iran.
Purpose
– The purpose of this paper is to investigate the role of new methods of mass communication (employing customer relationship management (CRM) software and web site) in the development of tourism industry in Iran.
Design/methodology/approach
– Data were collected from managers and experts of companies involving in tourism field in Iran through survey questionnaire. The SPSS 17 and LISREL 8 statistical programs were used for the data analysis.
Findings
– The results reveal that using CRM application is significantly correlated with the development of tourism industry. In addition, the findings indicated that using web site has a positive and significant relationship with the development of tourism.
Research limitations/implications
– As this study is limited to Iran and given cultural differences among various nations cautions should be taken in generalizability of the obtained results. Also, to better clarify the role of mass communication methods, it is recommended similar study in other countries to be carry out in order to be able to compare the results.
Originality/value
– To the best of knowledge of the authors this is the first endeavor toward the survey of the relationship and the effects of CRM application and internet advertisement on the development of tourism in the context of Iran. Also, the results obtained could act as a good guidance for Iranian tourism policy makers to make more effective decisions.
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