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This study provides evidence on the relationship between scale characteristics and participant responses for percentage-based scales (i.e., 101 points) in accounting research. A 4 × 1 between-subjects experiment examines how common labeling designs affect various statistical properties, including means, variance, normality of the distribution, and frequency of responses. The results indicate that labels on percentage-based scales have a significant impact on the distribution of participants' responses. Labeling only the endpoints is the lone condition that results in normally distributed data. Additional analyses suggest that labels on percentage-based scales influence participant responses in multiple ways. First, as the number of labels increases, participants may not adequately consider, and thus ultimately select, unlabeled points. Second, while participants seem to inherently interpret percentage-based scales in quartiles and deciles, labeling as such exacerbates this tendency. Finally, when more labels are present, participants seem to engage an anchoring heuristic when selecting their response. Taken as a whole, the results suggest that accounting researchers may benefit from labeling only the endpoints of percentage-based scales.

Given the conflicting attitudes that people have toward those who report wrongdoing and a lack of empirical research specifically examining subsequent hiring, it is an open question as to whether accounting professionals would want to work with former whistleblowers. The authors examine this question using an experimental design, in which participants evaluate an employment candidate before and after the person discloses having been a whistleblower. Four manipulations of whistleblowing are used in both a within-subjects and a between-subjects manipulation. The authors’ results demonstrate that accounting professionals’ intentions to recommend a candidate for hire decrease after they are informed that a strong candidate has a whistleblowing past. A candidate is viewed most negatively, however, when discovering malfeasance and electing not to blow the whistle internally. Moreover, when the whistle is blown internally and the superior takes no action, the candidate who remained silent and chose not to continue to push the issue is viewed more negatively than the candidate who proceeded to blow the whistle externally. Although a candidate having a whistleblowing past appears to pose a cautionary signal in the interview process, participants reacted more harshly when the candidate failed to act or lacked the durable moral courage to see the matter through to completion.

Purpose – Revisiting Fornell et al.'s (1996) seminal study, this chapter looks at the evidence for observed and unobserved heterogeneity within data underlying the American customer satisfaction index (ACSI) model. Examining data for two specific industries (utilities and hotels) reveals only modest differences. However, we suppose that unobserved heterogeneity critically affects the results. These insights provide the basis for shaping further differentiated ACSI model analyses and more precise interpretations.

Methodology/approach – This study applies the partial least squares (PLS) path modeling method and uses empirical data to estimate and compare the ACSI model results on the aggregate and industry-specific data levels. In addition, the finite mixture PLS path modeling (FIMIX-PLS) method is employed to further examine across industry similarities and within industry differences.

Findings – This research uncovers unobserved heterogeneity that guides forming three segments of customers within each industry. The major segment in each industry represents customers that are fairly loyal (i.e., neither disloyal nor extremely loyal) while the other two smaller segments are not as similar across the two industries. Our study identifies substantial differences across these segments within each industry. An importance-performance map analysis illustrates these differences and provides the basis for managerial implications.

Originality/value of the chapter – The unobserved heterogeneity revealed within industries in a given country (i.e., the United States of America) underlines the need to be open to differences within populations, beyond the observed heterogeneity across distinct groups or cultures, and the need to reconsider reporting requirements in academic research.

Occupational stress occurs in a variety of forms, types, and situations. Arguably, a certain level of stress can encourage productivity, ingenuity, and satisfaction. As occupational stress escalates, however, people’s capacity to deal with it diminishes, eventually compromising work performance and provoking people to express negative emotions. These negative aspects of stress are buffered to a certain extent by individual differences such as personality as well as external contextual factors such as the working environment. This chapter reports a study applying an affective events theory (AET) as a framework to investigate perceived stress in response to negative events in emergency services’ workplaces and the potential buffering effects of servant leadership, affective team climate, and psychological capital. An experience sampling methodology (ESM) was used to record daily cases of self-reported negative events experienced by participants over the three week data-collection period. A structured survey questionnaire independent of the ESM was also used to collect data from 44 emergency service operation members. The findings indicate that servant leadership behavior, affective team climate, and individual psychological capital all are significantly related to reduced perceived occupational stress in emergency service team members.

Policy instruments are specific policies – policy content, which is associated not just with policy texts, but also with how they are negotiated and practised (Dolowitz & Marsh, 2000; Fimyar, 2008). In the context of Bologna, policy instruments are Bologna action lines (such as the credit system, the study cycles, etc.).

This Chapter explains the development of the Bologna instruments in Ukraine until 2014 through the interaction of the policy continuity and change. In particular, I review how the development of the Bologna instruments in Ukraine was triggered and guided by the Bologna action lines, as well as by the old national higher education policies. I look at the cases of four Bologna instruments. They are the system of credits, the study cycles, the diploma supplement and quality assurance. All of these instruments have been developed through the reconfiguration of the pre-Bologna policies, which were chosen by the Ministry to represent these instruments. Namely, the national module system became the basis for the Bologna system of credits. The pre-Bologna education-qualification and scientific cycles made a foundation for the Bologna study cycles. The old national diploma supplement was a reason for the delay in dealing with the Bologna diploma supplement, given that a diploma supplement existed. The national diploma supplement was taken as the Bologna instrument even though their structure and content differed. Apart from this, the pre-Bologna higher education quality assurance policies started representing the Bologna quality assurance instruments at the outset of the reform in Ukraine.

The examination of these four cases of policy instruments shows that their development began with a mere change of labels for the old policies and proceeded with building up innovations to gradually alter the old national higher education policies.

Using Kunming, the capital of China's southwest Yunnan Province, as an example, this mixed-methods research examines three interacting dimensions of social change in contemporary China: migration, ethnicity, and education. In particular, it sheds light on the issue of educational achievement of migrant children, especially children of ethnic minority background. The quantitative portion of the study is based on data gathered from over 700 sample students, teachers, and principals who participated in the “2008 Kunming Migrant Children's Survey.” A two-level hierarchical linear modeling (HLM) is employed to identify student- and school-level factors and to estimate the impacts of these factors on migrant children's academic achievement. The qualitative portion of the study is based primarily on the data collected through in-depth individual interviews and focus-group discussions with 97 migrant students, teachers, and school principals from 10 government and nongovernment migrant children's schools in Kunming between 2008 and 2009. The qualitative and quantitative results highlight four interrelated groups of educational barriers experienced by migrant students in pursuing compulsory education: institutional, socioeconomic, cultural, and psychological barriers. In particular, cultural and psychological barriers, including difficulty in school adaptation, low self-esteem, lack of family support, and discrimination against ethnic minorities due to their different religious beliefs and ethnic traditions, are found to have exerted particularly significant negative influences on academic achievements of ethnic minority students.

We examine the role of financial and nonfinancial performance measures in managing revenues derived from life cycles of a type of intellectual property products − motion pictures.

Our study focuses on the first two markets in which audiences can watch a motion picture – the upstream theatrical market and the downstream home video market. We combine data collected from numerous public and proprietary sources and form a final sample of 654 motion pictures. Then we perform regression analysis on the data.

First, three measures of a movie’s performance in the theatrical market, opening box office revenue, peak rank, and weeks at the peak rank, have positive effects on subsequent revenues in the home video market. Second, the same set of performance measures also predicts the motion picture’s life span in the theatrical market. Third, when the actual life span of a motion picture in the theatrical market deviates from its predicted value, the total return on investment in the motion picture decreases.

We do not have data on other downstream markets related to motion pictures, such as pay-per-view and online video streaming.

This study suggests that the public and proprietary data can be used to inform managerial decisions regarding intellectual property product life cycles.

This is the first accounting study that directly examines life cycle revenues of intellectual property products. We also extend literature on revenue driver and revenue management research to the product level.

Microfinance, despite its mixed results in economic literature, continues to proliferate in many developing countries. This research project investigates the relationship between collectivism and microfinance. It analyzes the question: how does a collectivist culture and its norms influence the ways in which borrowers spend loaned funds and interact with microfinance institutions (MFIs)? The authors generate a theoretical model for how norms of informal redistribution affect borrowing decisions and use a robust dataset of all of the loans facilitated by Kiva, a global MFI, to compare microloan borrowing in countries with different cultures of collectivism. A case study of Senegal, a culturally collectivist country, includes surveys and detailed interviews of individuals and MFIs. The authors find that the strong social networks associated with collectivism are well adapted to the structures of many MFIs. However, the authors also uncover that some of the collectivist social norms, such as norms of informal redistribution, can deter individuals from using microfinance.

The marketing literature indicates that a firm’s organizational culture plays a critical role in determining its market orientation (MO) and thereby the firm’s ability to successfully adapt to its environment to achieve superior business performance. However, our understanding of the organizational culture of market-oriented firms and its relationship with business performance remains limited in a number of important ways. Drawing on the behavioral theory of the firm and the competing values theory perspective on organizational culture, our empirical study addresses important knowledge gaps concerning the relationship between firm MO culture, MO behaviors, innovation, customer satisfaction, and business performance.

We used a survey methodology with Clan Cultural Orientation, Adhocracy Cultural Orientation, Market Cultural Orientation, and Hierarchy Cultural Orientation Clan. Market Orientation Behaviors, Innovation, and Customer Satisfaction and CFROA _t (Net Operating Income + Depreciation and Amortization – Disposal of Assets)/Total Assets.

The overall fit of the first Confirmatory Factor Analysis (CFA) containing the three MO behavior sub-scales, the four organizational culture scales, and the innovation and satisfaction performance measures was good with a χ ² = 760.89, 524 df, p < 0.001; CFI = 0.916 and RMSEA = 0.055. The overall fit of the second CFA containing the business strategy, bureaucracy, and customer expectations control variables was also good with a χ ² = 243.26, 156 df, p < 0.001; CFI = 0.937 and RMSEA = 0.061. We also subsequently ran a third CFA in which the MO behavior construct was modeled as a second-order factor comprising the three first-order sub-scales (generation of market intelligence, dissemination of market intelligence, and responsiveness to market intelligence) each of which in turn arose from the relevant survey indicants. This measurement model also fit well with the data with a χ ² = 84.06, 63 df, p < 0.039; CFI = 0.955 and RMSEA = 0.047. Regressions using seemingly unrelated regressions (SUR) with control variables and with R ² values ranging from 0.28 to 0.54.

MO culture has an important direct effect on firms’ financial performance as well as an indirect effect via MO behaviors and innovations. Importantly, our findings suggest that MO culture facilitates value-creating behaviors above and beyond those identified in the marketing literature as MO behaviors. In contrast to a series of studies by Deshpandé and colleagues (1993, 1999, 2000, 2004), our empirical results suggest the value of the internally oriented Clan and to a lesser degree Hierarchy cultural orientations as well as the more externally oriented Adhocracy and Market cultural orientations. The benchmark ideal MO culture profile we identify is consistent with organization theory conceptualizations of strong balanced organizational cultures in which each of the four competing values orientations is simultaneously exhibited to a significant degree (e.g., Cameron & Freeman, 1991). Our findings indicate that the organizational culture domain of MO appears to be at least as important (if not more so) in explaining firm performance and suggest that researchers need to re-visit the conceptualization, and perhaps more importantly the operationalization, of MO as a central construct in strategic marketing thought.

In building an MO culture, an important first step is to assess the firm’s existing organizational culture profile (e.g., Goodman, Zammuto, & Gifford, 2001). Organization theory researchers have developed competing values theory-based organizational culture assessment tools that can provide managers with an easily accessible mechanism for accomplishing this (Cameron & Quinn, 1999). The profile of the firm’s existing culture and the profile of the ideal culture for MO from our study can then be plotted on a “spider’s web” graphical representation (e.g., Hooijberg & Petrock, 1993). This aids the comparison of the firm’s existing cultural profile with the ideal MO profile, enabling managers to easily diagnose the areas, direction, and magnitude MO culture profile “gaps” in their firm (Cameron, 1997). Specific gap-closing plans and tactics for gaps on each of the four cultural orientations can then be identified as part of the development of a change management program designed to create an MO culture profile (e.g., Chang & Wiebe, 1996). Cameron and Quinn’s (1999) workbook provides managers with an excellent operational resource for planning and undertaking such gap-closing organizational culture change initiatives.