SME’S Accounting Information in the Eyes of Bank Credit Analyst: Exploration with ZMET Method

This study aims to explore and gain an in-depth understanding of the views of bank credit analysts on SME’s accounting information in credit decision making. This study used the ZMET (Zaltman Metaphor Elicitation Technique) method to dig information from nine credit analysts as research participants with a qualitative approach. With ZMET's projective techniques through image metaphors, the study has identified 16 important constructs that describe bank credit analysts' mental models when facing the vagueness of SME’s accounting information in their credit decision-making process. The connection between constructs is described in the consensus map, which explains the four main themes of the study's findings; SME accounting information blur, the use of alternative information, the dual role of credit analysts, and information needs in credit decision-making. Received: 3 July 2021 / Accepted: 23 August 2021 / Published: 5 November 2021

Experimenting with ZMET: Issues and adaptions

This paper is aimed at academic researchers considering the adoption of the Zaltman Metaphor Elicitation Technique (ZMET) as a qualitative data collection method. It is meant to warn about the practical difficulties and challenges that the inexperienced ZMET researcher might face on the field. It argues that while the use of ZMET can allow for a deeper exploration of issues with participants, there could be potential challenges and issues that a novice ZMET researcher could face. Several recommendations are provided on potential adaptions to the technique based on the author’s own experience.

Entrepreneurial learning behaviour of community insiders

PurposeThe purpose of the present paper is to explore entrepreneurial learning at the centre of communities of practice.Design/methodology/approachLearning perspectives from the community of practice concept are applied to interpret and discuss results from an in-depth empirical investigation using a novel qualitative method, the Zaltman metaphor elicitation technique (ZMET), to study the entrepreneurial learning behaviour of ten coaches in a student venture incubator. The coaches are students with a certain level of entrepreneurial experience. Given their coaching roles and practices, the coaches are considered “community insiders”.FindingsThe findings show how the socially situated entrepreneurial learning of community insiders could be considered an adaptive process following multiple learning trajectories depending on with whom and about what the entrepreneur involves in social relationships.Practical implicationsPolicy makers seeking to facilitate communities of practice should enable learning activities for community insiders and organic development in addition to networking events and support for the entire ecosystem in order to enable bridging of communities of practice.Originality/valueThe present paper focuses on the entrepreneurial learning of community insiders using a novel qualitative method, ZMET. The paper empirically demonstrates that community insiders learn through an adaptive process and participation in multiple communities of practice. This is both in interaction with the nascent entrepreneurs whom they coach as well as when interacting with other community insiders.

Barking Up the Wrong Tree: SMEs' Perception of Tax using the ZMET Method

Small and Medium Enterprises (SMEs) has been a backbone for Indonesian economy over the years. This study aims to explore and gain an in-depth understanding of SMEs’ perceptions regarding tax imposed by the government. The study is a qualitative investigation in which nine in-depth interviews with SMEs were conducted based on the Zaltman Metaphor Elicitation Technique (ZMET). The findings reveal deep-seated perceptions in SMEs regarding to tax imposed on them. There are 24 elicited constructs which describe SMEs’ mental model of tax. The constructs are framed into four deep metaphors which reflect SMEs perceptions on tax: Distrust to the Government, Misclassification, Mistreatment and Disincentive. This study will contribute to provide suggestion to the government, particularly General Directorate of tax, that in order to give “stick” to SMEs, government may try to give “carrots” in SMEs tax cases. This study contributes to the use of ZMET as a data collecting method to examine issues that tend to be "sensitive". Previously, ZMET has been used widely in marketing research, however this research could prove that other topics of research could also use this method

Barking Up the Wrong Tree: SMEs' Perception of Tax using the ZMET Method

Small and Medium Enterprises (SMEs) has been a backbone for Indonesian economy over the years. This study aims to explore and gain an in-depth understanding of SMEs’ perceptions regarding tax imposed by the government. The study is a qualitative investigation in which nine in-depth interviews with SMEs were conducted based on the Zaltman Metaphor Elicitation Technique (ZMET). The findings reveal deep-seated perceptions in SMEs regarding to tax imposed on them. There are 24 elicited constructs which describe SMEs’ mental model of tax. The constructs are framed into four deep metaphors which reflect SMEs perceptions on tax: Distrust to the Government, Misclassification, Mistreatment and Disincentive. This study will contribute to provide suggestion to the government, particularly General Directorate of tax, that in order to give “stick” to SMEs, government may try to give “carrots” in SMEs tax cases. This study contributes to the use of ZMET as a data collecting method to examine issues that tend to be "sensitive". Previously, ZMET has been used widely in marketing research, however this research could prove that other topics of research could also use this method

What comes to mind when you think of sustainability? Qualitative research with ZMET

Purpose This paper aims to shed light on the demand side of sustainability, that is, on its perceived meaning. The goal is to understand how people think of sustainability, the concepts they evoke when they talk of sustainability and the images and symbols they use to explain these concepts. Design/methodology/approach This study uses a mixed method. First, ten individuals are interviewed using the Zaltman metaphor elicitation technique (ZMET), a protocol developed by Gerald Zaltman in the early 1990s. The concepts and categories emerging from the ZMET have been analyzed, integrated and classified to identify key dimensions. Findings Ten concepts related to sustainability are the most recurring in the ZMET: problems and solutions, individual behavior, environment and ecosystem, technologies and innovations, social fairness, food and nutrition, mobility, education and mindfulness, sustainable development and utopia/ideal world. Research limitations/implications Ten interviews is a small number to provide a comprehensive analysis of all the meanings of sustainability. To obtain a more complete picture, the number of interviews may need to be increased to 15–20. Practical implications The fact that the two concepts appearing with the highest frequency in the ZMETs are “problems and solutions” and “individual behavior” signals that though people understand that there are many problems to be solved in the world as it is now, even the single individual can contribute with his/her behavior. Social implications Sustainability is an issue that involves society as a whole; hence, its improvement requires concerted political action coordinated at the national and local levels. The key point of this action is education of people, to make them aware of what sustainability really is. Originality/value Although the literature on sustainability is rather abundant, extant literature has mainly focused on the supply/managerial side such as sustainable and responsible companies, corporate social responsibility and also sustainable tourism. This paper sheds some light on the more neglected side of the demand perspective.

Profiling Gastronomes from their Food Experience Journey

Identifying the conditions that will lead gastronomes to challenge their assumptions and knowledge are paramount for interest research in tourism settings and for marketers who aim to develop appropriate marketing strategies. An interpretivist paradigm adopted here consisted of the Zaltman Metaphor Elicitation Technique, which allowed the investigation on behavior development and interest among gastronomes and depict their typology. Findings revealed three stages of the development process which are labelled as (a) novice, (b) learner, and (b) expert to symbolize the different stages of development in food exploring of gastronomes over time. The typology with characteristics of gastronomes in different stages offers researchers and marketers an appealing way to think about the change in leisure participation. Results revealed that the value of participating in this activity is not merely not only to gain novel sensory experiences but also to actively seek for positive feelings and ideas that gastronomes associate with food exploring. The results reported here offer new insights for food tourism strategies in management and marketing.

Being Jean-Baptiste Grenouille: on the trail of consumers' olfactory perceptions

PurposeThis research aims to uncover consumers' deeply hidden thoughts and feelings about store scent and its effects on shopping experiences.Design/methodology/approachFollowing a qualitative approach, this research uses Zaltman metaphor elicitation technique (ZMET). All the steps of the ZMET have been performed, and important constructs and contents have been explored.FindingsUltimately, a hierarchical value map was presented. Accordingly, the naturalness and intensity of the scent played a prominent part in its effectiveness. The pleasantness and complexity of the scent, the malodor, congruity and incongruity of the scent, as well as nostalgia, were seen as the predominant originator constructs that resulted in approach or avoidance reactions.Research limitations/implicationsThese findings have practical implications for managers seeking to design a store atmospherics making way for consumers to engage with the store and the brand. The cultural milieu in which the study was performed could be seen as a possible limitation of the study. This cultural angle should also be taken into consideration while the findings were considered.Originality/valueUsing ZMET as an innovative research method makes the study significant. By doing so, the metaphors of consumption are extended to the sensory marketing field to provide a more comprehensive understanding on the effects of store scent. Moreover, the study contributes to the existing literature of smell marketing.

Exploring the ZMET methodology in services marketing

Purpose This paper aims to explore how the Zaltman metaphor elicitation technique (ZMET) can be adopted in services marketing to provide deeper customer experience insights. Design/methodology/approach This paper explores how ZMET interviews, which use images selected by the participant to facilitate discussion, can be used by researchers. This paper draws upon a study of 24 student experiences at a UK university. Findings Adopting this qualitative method for services marketing can counter depth deficit when compared to other qualitative approaches, because it is participant led. However, the method requires competent interview skills and time for the interview and analysis. We find that ZMET has not been widely adopted in academia because of its commercial licenced use. The paper illustrates how to use the ZMET process step-by-step. Research limitations/implications Findings are limited to student experiences. Further research is necessary to understand how researchers could use ZMET in other areas of services marketing. Practical implications This paper provides guidance to researchers on how to use ZMET as a methodological tool. ZMET facilitates a deeper understanding of service experiences through using participant chosen images and thus enabling researchers to uncover subconscious hidden perceptions that other methods may not find. Originality/value ZMET has been used commercially to gain market insights but has had limited application in service research. Existing studies fail to provide details of how ZMET can be used to access the consumer subconscious. This paper makes a methodological contribution by providing step-by-step guidance on how to apply ZMET to services marketing.