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The purpose of this paper is to examine gender, need for affect and tolerance for risk-taking as influences on consumers’ use of information sources.

A survey was conducted using a convenience sample of 171 male and 180 female US college students. Data were analyzed using PASW Statistics 18 and Analysis of Moment Structure (AMOS) 18.

Results showed that consumers may be characterized by their use of information sources. First, consumers who use internal information sources are women. Second, consumers who use personal external information sources are women and individuals who enjoy processing feelings. Third, consumers who use impersonal external information sources are women, feeling processors, and risk-takers. Consumers in the third group may find the market-dominant information more useful than the personal opinions of reference groups, indicating that they may tend to be pro-active in exploring and getting what they want rather than allowing their reference groups to suggest ideas to them.

Results of the current study cannot be generalized to the larger population of other consumer groups. This research affirms and extends the Consumer Decision Process Model (Blackwell et al., 2005) regarding individual difference variables (e.g. gender, need for affect, tolerance for risk-taking) related to consumers’ use of information sources in apparel shopping.

Results of the study suggest that apparel marketers who provide information through impersonal sources pay special attention to women and risk-takers because they are more likely to be the group of consumers on the other side of the communication link. Marketers may want to focus on promotional strategies that stimulate consumers’ emotions and valence toward products, brands, and/or stores thereby responding to customers’ need for affect. It is also recommended that marketers consider which categories of impersonal sources best fit their target customers.

This study is the first to investigate the effects of consumers’ gender, need for affect, and tolerance for risk-taking on their preference of using information sources in clothing shopping.

This paper aims to explore how tensions and alignments between different actors’ needs in a transformative services network affect balanced centricity, which is an indicator of well-being. Balanced centricity describes a situation in which all network actors’ interests and needs are fulfilled simultaneously. In such cases, all actors are better off, which increases both individual actors’ and overall actor-network well-being.

The empirical study takes place in nursing homes in which in-bed baths represent co-created service encounters that affect the well-being of focal actors (i.e. patients), frontline service employees (i.e. nurses) and transformative service mediators (i.e. family members), who have potentially competing needs. Using a qualitative, phenomenological approach, the study inductively explores and deductively categorizes actors’ personal experiences to gain deep, holistic insights into the service network and its complex web of actor interdependencies.

The resulting conceptual model of balanced centricity identifies actors’ lower-order needs as different manifestations of the psychological needs for autonomy, competence and relatedness. If actors’ needs are aligned, their psychological needs can be satisfied, which facilitates balanced centricity. If actors exhibit competing needs though, balanced centricity is impeded.

This study establishes actors’ psychological needs as the origin of tensions/alignments in multi-actor networks that impede/contribute to balanced centricity. Transformative service providers should try to address all actors’ psychological needs when co-creating services to achieve network well-being.

This study adopts a novel, multi-actor perspective and thereby presents a conceptual model that contributes to the understanding of balanced centricity. Future research could test this model in other transformative service settings.

This paper deals with the organizing of interactive product development. Developing products in interaction between firms may provide benefits in terms of specialization, increased innovation, and possibilities to perform development activities in parallel. However, the differentiation of product development among a number of firms also implies that various dependencies need to be dealt with across firm boundaries. How dependencies may be dealt with across firms is related to how product development is organized. The purpose of the paper is to explore dependencies and how interactive product development may be organized with regard to these dependencies.

The analytical framework is based on the industrial network approach, and deals with the development of products in terms of adaptation and combination of heterogeneous resources. There are dependencies between resources, that is, they are embedded, implying that no resource can be developed in isolation. The characteristics of and dependencies related to four main categories of resources (products, production facilities, business units and business relationships) provide a basis for analyzing the organizing of interactive product development.

Three in-depth case studies are used to explore the organizing of interactive product development with regard to dependencies. The first two cases are based on the development of the electrical system and the seats for Volvo’s large car platform (P2), performed in interaction with Delphi and Lear respectively. The third case is based on the interaction between Scania and Dayco/DFC Tech for the development of various pipes and hoses for a new truck model.

The analysis is focused on what different dependencies the firms considered and dealt with, and how product development was organized with regard to these dependencies. It is concluded that there is a complex and dynamic pattern of dependencies that reaches far beyond the developed product as well as beyond individual business units. To deal with these dependencies, development may be organized in teams where several business units are represented. This enables interaction between different business units’ resource collections, which is important for resource adaptation as well as for innovation. The delimiting and relating functions of the team boundary are elaborated upon and it is argued that also teams may be regarded as actors. It is also concluded that a modular product structure may entail a modular organization with regard to the teams, though, interaction between business units and teams is needed. A strong connection between the technical structure and the organizational structure is identified and it is concluded that policies regarding the technical structure (e.g. concerning “carry-over”) cannot be separated from the management of the organizational structure (e.g. the supplier structure). The organizing of product development is in itself a complex and dynamic task that needs to be subject to interaction between business units.

The purpose of this paper is to study the factors affecting the development of e-government by using a citizen-centric approach.

This paper is a mixed-methods study consisting of qualitative and quantitative research. Data were collected from government agencies using a structured interview and questionnaire about e-government services. The research was collected from the people responsible for the management of an e-government project in 75 government agencies. In addition, the researcher collected data from 1,400 citizens by using an e-Survey questionnaire that grouped participants by age.

By using a citizen-centric approach, the paper identified the factors affecting the development of e-government. There were five factors from the viewpoint of government agencies and citizen groups: quality of e-government services, policy and governance, information technology infrastructure, organization and economy and society.

The research covered the development patterns of e-government for services from government to citizens only.

Seeing the importance of environmental factors for both service providers and service users would facilitate continuous improvement of e-government service provision by government agencies.

The results reflect citizens’ need for e-government services; quality is their priority. Hence, government agencies must consider the quality of the delivery of information and e-government services as they relate to the lifestyles and needs of citizens.

The creation of knowledge from merging e-government concepts with citizen-centric principles is a modern government sector management theory. This research stresses the need for the government sector to see the need for e-government and to recognize the factors for its successful development. This means the design and development of e-government services should respond to the increasing needs of the citizens.

The concept and practice of e-services has become essential in business transactions. Yet there are still many organizations that have not developed e-services optimally. This is especially relevant in the context of Indonesian Airline companies. Therefore, many airline customers in Indonesia are still in doubt about it, or even do not use it. To fill this gap, this study attempts to develop a model for e-services adoption and empirically examines the factors influencing the airlines customers in Indonesia in using e-services offered by the Indonesian airline companies. Taking six Indonesian airline companies as a case example, the study investigated the antecedents of e-services usage of Indonesian airlines. This study further examined the impacts of motivation on customers in using e-services in the Indonesian context. Another important aim of this study was to investigate how ages, experiences and geographical areas moderate effects of e-services usage.

The study adopts a positivist research paradigm with a two-phase sequential mixed method design involving qualitative and quantitative approaches. An initial research model was first developed based on an extensive literature review, by combining acceptance and use of information technology theories, expectancy theory and the inter-organizational system motivation models. A qualitative field study via semi-structured interviews was then conducted to explore the present state among 15 respondents. The results of the interviews were analysed using content analysis yielding the final model of e-services usage. Eighteen antecedent factors hypotheses and three moderating factors hypotheses and 52-item questionnaire were developed. A focus group discussion of five respondents and a pilot study of 59 respondents resulted in final version of the questionnaire.

In the second phase, the main survey was conducted nationally to collect the research data among Indonesian airline customers who had already used Indonesian airline e-services. A total of 819 valid questionnaires were obtained. The data was then analysed using a partial least square (PLS) based structural equation modelling (SEM) technique to produce the contributions of links in the e-services model (22% of all the variances in e-services usage, 37.8% in intention to use, 46.6% in motivation, 39.2% in outcome expectancy, and 37.7% in effort expectancy). Meanwhile, path coefficients and t-values demonstrated various different influences of antecedent factors towards e-services usage. Additionally, a multi-group analysis based on PLS is employed with mixed results. In the final findings, 14 hypotheses were supported and 7 hypotheses were not supported.

The major findings of this study have confirmed that motivation has the strongest contribution in e-services usage. In addition, motivation affects e-services usage both directly and indirectly through intention-to-use. This study provides contributions to the existing knowledge of e-services models, and practical applications of IT usage. Most importantly, an understanding of antecedents of e-services adoption will provide guidelines for stakeholders in developing better e-services and strategies in order to promote and encourage more customers to use e-services. Finally, the accomplishment of this study can be expanded through possible adaptations in other industries and other geographical contexts.

Today, online malicious comments are serious issues. They can cause psychological distress and suicide of victims. Although prior studies have focused on the role of anonymity as a major factor in making these comments, results of these studies have been inconsistent. On the other hand, the need for attention from others can provide an alternative explanation for such malicious comments. However, this perspective has been rarely studied. Therefore, the objective of this study was to investigate effects of anonymity and need for attention on posting malicious comments online and compare these two factors, resolving dark sides of online interaction.

This study obtained 327 questionnaires of Facebook users through a survey and analyzed the research model using partial least squares (PLS) regression.

Results of this study revealed that the need for attention affected malicious comments through partial mediation of neutralization. On the other hand, anonymity did not significantly affect malicious comments.

This study has the following academic implications. First, we empirically examined the critical influence of need for attention on making malicious comments online based on the impression management theory. Second, this study revealed that the influence of need for attention on making malicious comments was partially mediated by neutralization. Third, this study may offer an explanation for contradicting findings on the role of anonymity in the phenomenon of posting malicious comments online.

Practical implications of this study are as follows. First, SNS platforms can limit activities of persons who post malicious comments frequently. Second, this study suggests that a notice is needed to inform the seriousness and harmful consequences of malicious comments. Third, Facebook practitioners should be aware that low anonymity may not reduce malicious comments.

This study quantitatively examined the effect of need for attention on malicious comments based on the impression management theory. It provides a fact that individuals who want to attract attention from others would write malicious comments through neutralization.

This synthesis covers academic research on the use of valuation, tax, information technology (IT), and forensic specialists on audit engagements. The importance and role of specialists on audit engagements have recently increased, and specialist use has garnered significant attention from regulators and academics. Given the PCAOB’s (2017b) recent proposal to revise auditing standards regarding specialists’ involvement, it is important to review the specialist literature as a whole. By integrating research across these four domains, I identify commonalities and differences related to: (1) factors associated with the use of specialists on audit engagements (including the nature, timing, and extent of use); (2) factors impacting auditors’ interactions with specialists (including specialists contracted by the auditor or management); and (3) outcomes associated with the use of specialists. This integrated analysis of the specialist literatures shows variation in the use of specialists, and various factors affecting both if and how they are involved and whether auditors use specialists internal or external to the audit firm. Additionally, research has sometimes (but not always) linked specialist involvement to higher audit quality. The commonalities and areas of variation identified are informative to audit research and practice, particularly as regulators and audit firms look to improve the quality of audits using specialists. Throughout the synthesis, I also provide a number of directions for future research.

COVID-19 placed millions of employees under work-from-home/telework. Employers intend extending telework for the long-term, anticipating business benefits. But the benefits are impacted by employees' well-being/ill-being, which is affected by the satisfaction of psychological needs. In turn, need satisfaction is influenced by employees' personal/job attributes. As work-from-home's blended environment disrupts routines, the satisfaction of the psychological need for structure or routines was examined in this study, along with the effect of personal/job attributes.

Cross-section primary data were collected from 500 teleworking information technology employees from India and analysed using partial least squares structural equation modelling. Vigour and exhaustion represented well-being and ill-being. Telework self-efficacy, standardised job, technology assistance and supervisor social support were the determinants or personal/job attributes. Need for structure satisfaction was the mediator.

Telework self-efficacy, technology assistance and supervisor social support were positively associated with structure satisfaction. In turn, structure satisfaction was related positively with vigour and negatively with exhaustion, and thus mediated between personal/job attributes and vigour/exhaustion. Standardised job did not affect vigour, exhaustion or structure satisfaction.

Need for structure is mostly studied as a trait, with implications of greater/lesser preference for structure examined. However, this work acknowledges structure as a basic ubiquitous need. Everyone needs some structure. Hence, need for structure is researched from the novel perspective of its satisfaction. This paper also uniquely combines job demands–resources model which identifies personal/job attributes, with concepts of epistemic which posit the need for structure.

The purpose of this paper is to study whether diverting auditors to erroneous accounts leads to higher effectiveness and detection of errors. Also, this paper investigates the effect of the need for cognitive closure of auditors on audit effectiveness and detection of errors in the presence of audit management.

The authors used a financial statement containing a diverting statement and several errors for measuring audit management and used a survey to measure auditors’ need for closure. Research sample consisted of 79 independent auditors having above three years of audit experience. The set of financial statement and questionnaire (measuring the need for closure of auditors) was given to auditors and they had enough time to fill them.

Results show that diverting auditors to accounts containing error does not lead to higher effectiveness and detection of errors. Also, auditors need for closure character does not affect their effectiveness and detection of errors in the financial statements.

Diverting auditors to erroneous accounts leads to higher detection of earning management. With this regard, the results increase the awareness of auditors that diverting auditors away from important errors to easy-to-detect erroneous accounts leads to their belief of achieving the audit objectives by detecting phony errors and misstatements. In other words, the results alert auditors of managers’ techniques of audit management.

This study contributes to the literature on audit management and need for cognitive closure of auditors in Iran’s audit environment and introduces these concepts to this environment. The paper will be of value to Association of Iranian Certified Public accountants to include stricter measure in appraisal of audit firms’ quality and educate its participants about audit management and mediating effect of the need for closure of auditors on the detection of errors and misstatements in financial statements.

This paper aims to examine the effect of anthropomorphic entities in the public service advertisements (PSA) on individuals’ pro-social behavior. In addition, the role of individuals’ need for affect and self-construal in moderating the effect of anthropomorphism toward pro-social behavior is explored.

An experimental research design is executed to identify the causal relationship between anthropomorphic representations in the advertisements and pro-social behavior.

The findings suggest that anthropomorphism in PSA is helpful in increasing compliance behavior amongst individuals. Besides, an individual’s need for affect was found to positively moderate pro-social behavior.

The authors extend the existing literature on the usage of anthropomorphism in social causes. The authors also explore the role of one of the intrinsic motivations, need for affect, in pro-social behavior.

The study demonstrates how best one could use anthropomorphization in PSA by sensitizing individuals to social causes and compliance behavior.

The study builds upon the existing research on anthropomorphization, need for affect and pro-social behavior in increasing compliance with PSA.