Designing for loyalty programme effectiveness in the financial services industry

Fourie, Sonja; Goldman, Michael M.; McCall, Michael

doi:10.1057/s41264-022-00158-9

Cited by 5 publications

(2 citation statements)

References 82 publications

(136 reference statements)

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“…The reported studies by Brink were conducted before the effective date of IFRS 15. Other CCRPrelated studies (Amalyan and Amalian, 2015;Bernoully and Wondabio, 2019;Brink, 2013Brink, , 2014Brink, , 2016Chapple et al, 2010;Chun et al, 2020;Fourie, 2018;Johansson and Ringius, 2007;Levanti, 2020;Pidduck et al, 2019;Sava, 2014), however also did not include any reference to accounting theory. After the effective date of IFRS 15 no research specifically related to accounting for CCRP transactions could be found.…”

Section: Introductionmentioning

confidence: 99%

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Using accounting theory to develop a theoretical model for credit card rewards programme transactions

Brink

Steenkamp

2023

JAAR

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PurposeAfter the effective date of International Financial Reporting Standard (IFRS) 15, the accounting treatment of credit card rewards programmes (CCRPs) is no longer explicitly prescribed. Uncertainty regarding what constitutes faithful representation, and the inconsistent accounting practices observed, has created a need for guidance on the appropriate accounting treatment of CCRP transactions. Accounting theory has the potential to provide the foundation for this guidance. As a result, the objective of this study was to develop a theoretical model for the accounting treatment of CCRP transactions using accounting theory.Design/methodology/approachThis non-empirical qualitative conceptual study utilised document analysis, focussing specifically on accounting theory, to construct an accounting treatment model.FindingsApplying the relevant accounting theory (International Accounting Standards Board's (IASB's) Conceptual Framework), a theoretical model for the accounting treatment of CCRP transactions was developed, which emphasises the importance of understanding the economic phenomenon (the CCRP transaction) and determining how management views the transaction (in isolation as marketing or as an integral part of the credit card transaction).Originality/valueAddressing the problem of accounting for CCRP transactions with reference to accounting theory (which is the main element of scholarly activity in accounting) distinguishes this study from previous research on the topic. The CCRP accounting treatment theoretical model could assist CCRP management in faithfully accounting for a CCRP transaction and reduce uncertainty and inconsistency in practice. Moreover, this study identified the procedures to be employed when using accounting theory to determine the appropriate accounting treatment of business transactions. These procedures could be employed by accountants when faced with other transactions not covered by specific accounting standards.

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Section: Introductionmentioning

confidence: 99%

“…, 2010; Chun et al. , 2020; Fourie, 2018; Johansson and Ringius, 2007; Levanti, 2020; Pidduck et al. , 2019; Sava, 2014), however also did not include any reference to accounting theory.…”

Section: Introductionmentioning

confidence: 99%

Using accounting theory to develop a theoretical model for credit card rewards programme transactions

Brink

Steenkamp

2023

JAAR

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Customer relationship management practices and organisational performance of commercial banks in Ghana: a mediation analysis

Gonu

Okeniyi²,

Agyapong

2023

J Financ Serv Mark

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Zillennial Perceptions of Sharia Governance Implementation and Its Implications on the Reputation, Trust, and Loyalty of Islamic Banks

Maysyaroh,

Rusydiana,

Febriani

2024

JESTT

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This study aims to analyze zillennial perceptions of the implementation of sharia governance and its implications for the reputation, trust and loyalty of Islamic banks. This research is quantitative research using primary data. The object of this research is zillennial customers of Bank Syariah Indonesia with a sample size of 107 respondents using purpose sampling technique. The analysis method used is Structural Equation Modeling-Partial Least Squares (SEM-PLS). The results found that the influence of sharia governance significantly and positively contributed to improving the reputation, trust and loyalty of Islamic banks. Then, the reputation of Islamic banks increases customer trust and customer trust increases customer loyalty to Islamic banks. Finally, customer trust increases customer loyalty to Islamic banks. Therefore, it is necessary for Islamic banks to be able to implement sharia governance properly, in order to increase the reputation, trust and loyalty of Islamic banks. Future research can explore more deeply related to the variables of this study, where further research can use or add other variables that are also related and use other more comprehensive analysis methods. Keywords: Sharia Governance, Reputation, Trust, Loyalty, Islamic Banks, Zillennials ABSTRAK Penelitian ini bertujuan untuk menganalisis persepsi zillenial terhadap implementasi syariah governance serta implikasinya terhadap reputasi, kepercayaan dan loyalitas bank syariah. Penelitian ini merupakan penelitian kuantitatif dengan menggunakan data primer. Metode analisis yang digunakan adalah Structural Equation Modeling-Partial Least Squares (SEM-PLS). Hasil penelitian menemukan bahwa pengaruh sharia governance secara signifikan dan positif berkontribusi dalam meningkatkan reputasi, kepercayaan dan loyalitas bank syariah. Kemudian, reputasi bank syariah meningkatkan kepercayaan nasabah dan kepercayaan nasabah meningkatkan loyalitas nasabah terhadap bank syariah. Terakhir, kepercayaan nasabah meningkatkan loyalitas nasabah terhadap bank syariah. Maka dari itu, perlu bagi pihak Bank Syariah untuk dapat mengimplementasikan sharia governance secara baik, guna meningkatkan reputasi, kepercayaam dan loyalitas bank syariah. Penelitian selanjutnya dapat mengeksplorasi lebih dalam terkait dengan variabel penelitian ini, dimana penelitian selanjutnya dapat menggunakan atau menambahkan variabel lain yang juga berhubungan serta menggunakan metode analisis lain yang lebih komprehensif. Kata Kunci: Sharia Governance, Reputasi, Kepercayaan, loyalitas, Bank Syariah, Zillenial

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Designing for loyalty programme effectiveness in the financial services industry

Cited by 5 publications

References 82 publications

Using accounting theory to develop a theoretical model for credit card rewards programme transactions

Using accounting theory to develop a theoretical model for credit card rewards programme transactions

Customer relationship management practices and organisational performance of commercial banks in Ghana: a mediation analysis

Zillennial Perceptions of Sharia Governance Implementation and Its Implications on the Reputation, Trust, and Loyalty of Islamic Banks

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