主讲人：沈云副教授（Henley Business School, University of Reading）
Dr Yun Shen is an Associate Professor in Accounting and Financial Management in Henley Business School, University of Reading. Prior to joining the University of Reading, she held the faculty positions at the School of Management of University of Bath and Nottingham University Business School of University of Nottingham Ningbo China. She obtained her B.A.Econ International Economics and Trade and B.A English Language and Literature from Wuhan University, and MSc in Finance and PhD in Accounting and Finance from Manchester Business School, the University of Manchester. She is also an Associate (Academic) member and Chartered Global Management Accountant (CGMA) of Chartered Institute of Management Accountants (CIMA). Her scholastic training encompasses a number of the various areas that fall under the heading of market-based accounting research. Her research focuses on estimation efficiency of corporate valuation models, value relevance of research and development expenditures, the relationship between accounting disclosures and stock market returns using portfolio analysis, the relationship between investment efficiency and financial reporting quality in China, and, most recently, evaluation of the performance measurement system of the US airline industry. She has published in leading international journals including ABACUS, Journal of Business Finance and Accounting, Accounting and Business Review and Review of Quantitative Finance and Accounting.
The relationships between airline operations and profitability are an important transportation research issue. Understanding the linkages between them provides insight into the factors that drive the health of companies in the air transport industry and allow insight into their operating strategies. Employing the Resource Based View of the firm and Stakeholder Theory, we develop and test a framework that integrates productivity, service quality, customer satisfaction and financial performance. Findings suggest that improvements in airline productivity lead to enhanced service quality measured by reductions in flight delays and mishandled baggage. These results indicate that service productivity and service quality are compatible. Moreover, changes in service quality are reflected in future financial performance, however, the link between customer satisfaction and future financial performance was not found to be statistically significant.