Search results

The role of HQ in the contemporary MNC has recently received a good deal of research attention. This article argues that the contemporary MNC requires an organizational model that can embrace different perspectives of the HQ role. The same HQ must at times hierarchically lead the firm and at other times assume a more passive, facilitative role that allows direct interaction and decision making among the subunits to coordinate interdependency within the firm. To achieve this integration, the article proposes a contingency model that specifies when the HQ should assume a hierarchical role and when it should assume a facilitative role.

Parents of children with intellectual and developmental disabilities are frequently given news that is difficult to hear and can be very traumatic. Whether receiving an initial diagnosis for their baby or learning about guardianship options for their adult child, emotional reactions almost always occur, especially because of the interdependent relationship they have with their child. These emotions likely impact the meaning parents give to information and decisions they make for their children throughout their lives. Medical, education, and other support providers sometimes assume parents can objectively receive information that frequently is communicated in a technical and clinical way. They may not give parents the time to emotionally process what they have learned, limiting their ability to care for their child. This chapter presents the results from a series of focus groups with 21 parents of children with intellectual and developmental disabilities of varying ages. The participants discussed their emotional reactions to information communicated to them about medical, educational and social concerns related to their children. In addition, they discussed how emotions impacted their information processing and sensemaking as they gave meaning to what they learned. Analysis of the results identified eight emotion-based information processing and sensemaking themes that are described in detail. The discussion section provides an enhanced explanation for emotion's role in parental information processing and sensemaking. In addition, recommendations for providers communicating emotional information to parents are provided.

The entrepreneurs’ ability to identify opportunities can lead to wealth creation and competitive advantage. Often, however, opportunities that are innovative may defy up-front analysis suggesting that the entrepreneurs may have had somewhat inaccurate perceptions and need to refine their ideas after the ventures are started. This paper therefore focuses on mitigating the negative impact of early misperceptions through the use of learning-oriented information processing systems to refine opportunities post starting a venture. Specifically, it suggests that an experienced and heterogeneous top management team and a decentralized, organic structure enhance the system's ability to gain knowledge from acting on early misperceptions and may even form the basis for a distinctive capability that leads to competitive advantage.

Understanding the impact of diversity on group process and performance has been the focus of much research, yet there are still unanswered questions about how diversity impacts group process and performance. One factor that is clearly a consequence of group composition is affective tone. In this chapter, we discuss the impact of diversity and homogeneity on affective responses from group members and argue that the relatively negative affective tone experienced in diverse groups may fuel more systematic information processing and improve decision-making performance. The implications for managing both positive and negative affect in groups will be considered.

The belief-adjustment model has been an integral part of accounting research in belief revision, especially in the examination of order effects. Hogarth and Einhorn ((1992) Cognitive Psychology, 24, 1–55) created the belief-adjustment model to serve as a theoretical framework for studying individuals’ decision-making processes. The model examines several aspects of decision-making, such as encoding, response mode, and task factors. The purpose of this chapter is to provide a comprehensive examination of the accounting studies that have used the theoretical framework of the belief-adjustment model in auditing, tax, and financial accounting contexts. Roberts’ ((1998) Journal of the American Taxation Association, 20, 78–121) model of tax accountants’ decision-making is used as a guideline to organize the research into categories. By using Roberts’ categorization, we can better sort out the mixed results of some prior studies and also expand the review to include a more comprehensive look at the model and its application to accounting. While many variables have been examined with respect to their effect on accounting professionals’ belief revisions, most studies examine them in isolation and do not consider the interaction effects that these variables may have. Our framework also identifies areas of the belief-adjustment model that need further research.

Entrepreneurial opportunity (EO) identification pertains to the core processes of entrepreneurship and innovation. The initial phase of this process starts with individual cognition, which is why cognition has been established as a critical theoretical perspective.

Knowledge and new information have been confirmed as essential cognitive impact factors. However, it is not understood well, how individuals apply those factors and how they actually identify innovative and economically viable EOs. To address the limitations of current research, this chapter investigates the current literature on underlying cognitive processes of opportunity identification.

The literature analysis demonstrates that there is not a single cognitive process but rather a magnitude of different micro-mechanisms that are necessary for the successful identification of EOs. The findings are grouped to four categories of cognitive processes and entail their micro-mechanisms: pattern recognition, information processing, and creative thinking. Furthermore, the analysis reveals that those micro-mechanisms have seldom been related to each other within the scope of opportunity identification. This chapter closes this gap by discussing and contrasting and the different process categories and respective micro-mechanisms and suggests an integrative theory development and avenues for future research.