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1 – 10 of over 1000The effect of affect in accounting contexts has recently attracted interest, but numerous questions still remain. Given that affect can significantly impact a variety of…
Abstract
Purpose
The effect of affect in accounting contexts has recently attracted interest, but numerous questions still remain. Given that affect can significantly impact a variety of accounting judgments and decisions in theoretically different manners, the purpose of this synthesis is to understand the state of extant accounting literature in affect and identify directions for future research.
Design/methodology/approach
This synthesis systematically reviews experimental accounting papers related to affect in both theoretical and functional respects. The authors first elaborate on the affect infusion theory as the theoretical foundation for the synthesis. The authors then present the sampling method. In Section 4, the authors conceptually and factually summarize affect accounting papers in terms of four major functional areas: auditing, managerial/corporate accounting, tax and financial accounting. The implications of moderators examined in some papers are also discussed. Finally, the authors conclude by revisiting the importance of affect in accounting contexts.
Findings
Throughout the synthesis, the authors provide future research opportunities with respect to theories, each functional area and other gaps in the accounting literature.
Originality/value
This synthesis contributes to the accounting literature by providing a pathway to understand the development of accounting research on affect, integrating theoretical foundations and offering future research opportunities to advance the literature.
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Joshua T. Coleman and Michael C. Peasley
This study aims to apply the Wounded Pride/Spite model (integral emotions which occur during the donation request) and the Affect Infusion model (incidental emotions primed before…
Abstract
Purpose
This study aims to apply the Wounded Pride/Spite model (integral emotions which occur during the donation request) and the Affect Infusion model (incidental emotions primed before encountering the checkout charity request) to check out charity to understand the interactive effects of positive and negative emotional responses. Furthermore, the moderating role of a positive or negative shopping experience is examined.
Design/methodology/approach
In Study 1, 518 customers participated in an online survey using a controlled scenario describing checkout charity exchanges. In Study 2, 274 students participated in a similar online scenario but were primed with a positive or negative shopping experience. Data were analyzed through structural equation modeling using Mplus v8.
Findings
Checkout charity is laden with affective experiences that simultaneously produce positive and negative emotions. Customers who are involved with charities and perceive it acceptable for companies to elicit charitable support are more likely to experience feelings of pride and joy during a point-of-sale donation request. However, negative affective responses are more complicated, as personal support of nonprofits was not enough to reduce feelings of guilt and anger during a donation request. Furthermore, in Study 2, the authors discover that as integral emotions influence customers’ affective states during a checkout charity encounter, incidental emotions garnered from the customer’s shopping experience serve as a moderating role in increasing positive affect and mitigating negative affect, highlighting the importance of the holistic shopping experience. Finally, in Study 2, the incongruent reaction of high positive and high negative affect was linked to decreased donation intentions, further emphasizing the importance of creating positive shopping experiences and identifying customers who perceive it to be acceptable for companies to elicit charitable support.
Originality/value
To the best of the authors’ knowledge, this research is the first to apply these dual theoretical explanations to checkout charity, contributing an affective and customer-based understanding to complement prior work on marketing strategy. The findings both uphold and extend research in this area, providing novel support for the role of the customer in determining the success of checkout charity.
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Magnus Söderlund and Sara Rosengren
The purpose of this paper is to examine if the service worker's display of smiles in the service encounter has an effect on customer satisfaction.
Abstract
Purpose
The purpose of this paper is to examine if the service worker's display of smiles in the service encounter has an effect on customer satisfaction.
Design/methodology/approach
An experimental design was used in which participants (N=220) were randomly allocated to one of four service encounters. Two variables were manipulated; the service worker with whom the participant interacted had either a neutral facial expression or a smiling facial expression, and the service worker was either male or female.
Findings
The smiling service worker produced a higher level of customer satisfaction than the neutral service worker, regardless of the sex of the service worker (and the sex of the participant). In addition, the results indicate that this outcome involved both emotional contagion and affect infusion.
Originality/value
This paper extends the service literature's discourse on the impact of the service worker's smile behavior on customer satisfaction by including intermediate variables such as appraisals, emotions, and the attitude toward the service worker.
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Sumrina Razzaq, Muhammad Zahid Iqbal, Malik Ikramullah and Jan-Willem van Prooijen
The purpose of this paper is to investigate the occurrence of rating distortions under raters’ different mood conditions and at different levels of interpersonal affect of raters…
Abstract
Purpose
The purpose of this paper is to investigate the occurrence of rating distortions under raters’ different mood conditions and at different levels of interpersonal affect of raters towards ratees, and further its association with ratees’ perceptions of distributive and interpersonal fairness.
Design/methodology/approach
For the scenario-based experiment, the study recruited 110 undergraduate students as participants. Of them, 22 raters appraised the video-taped buyer-seller negotiation performance of 88 ratees. Repeated measures analysis was employed to analyse data.
Findings
Results revealed that under different mood conditions (pleasant and sad) and at different levels of interpersonal affect towards ratees (high and low), raters distorted ratings (inflated and deflated, respectively). These rating distortions shaped ratees fairness perceptions in such a way that ratees who received inflated ratings due to raters’ pleasant mood and high interpersonal affect perceived more distributive and interpersonal fairness than ratees who received deflated ratings due to raters’ sad mood and low interpersonal affect.
Originality/value
The paper is a step towards integrating the affect infusion model with distributive and interpersonal fairness theory. This integration can be of value for enhancing our understanding of how rater-centric rating errors take place, which subsequently shape ratees’ fairness perceptions.
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To contribute to the knowledge of factors that shape entrepreneurial beliefs, the purpose of this paper is to theorize and empirically test how individuals’ general attitudes…
Abstract
Purpose
To contribute to the knowledge of factors that shape entrepreneurial beliefs, the purpose of this paper is to theorize and empirically test how individuals’ general attitudes toward entrepreneurship based on exposure to others’ prior entrepreneurial activities are related to beliefs surrounding current entrepreneurial opportunities. Positive attitudes based on prior exposure can lead to bias in the beliefs about current opportunities being evaluated, suggesting that positive affect can be a negative influence in the entrepreneurial process.
Design/methodology/approach
The sample is the Panel Study of Entrepreneurial Dynamics I, a nationally representative, longitudinal data set of US adults in the process of starting businesses. Regression analyses demonstrate how general attitudes are associated with beliefs about level of future sales, probability of venture survival, and levels of financial, competitive, and operational uncertainty.
Findings
Nascent entrepreneurs with more positive general attitudes toward entrepreneurship form more optimistic estimates of the financial performance and survival likelihood of their future ventures. They also estimate lower levels of environmental uncertainty.
Originality/value
This research extends understanding of the impact of prior exposure to entrepreneurship in the entrepreneurial process. It also contributes to increasing understanding of the determinants of entrepreneurial beliefs and extends prior work that has considered cognitive determinants (knowledge and motivation) to consider emotional determinants (affect-infused attitudes), consistent with the heightened recent interest in the role of emotion in entrepreneurship. This research provides a different perspective on the role of affect in the entrepreneurial process. While prior work addressing affect in entrepreneurship has explored the positive aspects of affect, the present study suggests that affect may not have a uniformly positive influence.
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Anne Rienke Van Ewijk, Ghulam Nabi and Wiebke Weber
Building on authoritative studies on inspiration in the field of psychology (e.g. Thrash and Elliot, 2013, 2014), this study aims to clarify how entrepreneurial inspiration – an…
Abstract
Purpose
Building on authoritative studies on inspiration in the field of psychology (e.g. Thrash and Elliot, 2013, 2014), this study aims to clarify how entrepreneurial inspiration – an emotional state of personal attraction toward entrepreneurship – is created and how it affects entrepreneurial intentions. First, receptiveness to inspiration is introduced as a potential entrepreneurial feeling trait that constitutes a universal enabler of entrepreneurial inspiration alongside typically idiosyncratic inspirational triggers. Second, this study proposes to reinforce the theoretical base of the relation between entrepreneurial inspiration and entrepreneurial intentions by applying the affect infusion model (AIM) and empirically testing its explanatory power.
Design/methodology/approach
Hypotheses are tested through independent and dependent sample t-tests and hierarchical regression analyses with an interaction effect. Data originate from a pre-post course survey among 342 entrepreneurship students from various countries and institutions.
Findings
The results confirm a positive relation between receptiveness to inspiration and entrepreneurial inspiration. Receptiveness to inspiration precedes and increases with entrepreneurial experience, suggesting that it can be both inborn and cultivated. In line with the AIM, entrepreneurial inspiration stimulates only the entrepreneurial aspirations of participants without entrepreneurial experience. Experienced individuals, on the other hand, derived more entrepreneurial inspiration from their courses, but this was not translated to higher entrepreneurial intentions. Instead, they could benefit from this inspiration in other ways proposed in the literature, such as enhanced opportunity recognition.
Originality/value
This study provides much needed, theory-informed, insight into the formation of entrepreneurial inspiration. Furthermore, it is the first research to propose and test a specific theoretical underpinning of the relation between entrepreneurial inspiration and entrepreneurial intentions, which also accounts for the moderating role of entrepreneurial experience. Finally, the rare multi-country, multi-institution nature of the sample reinforces the external validity of the findings.
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Karen Sears and Gail Sears Humiston
The purpose of this paper is to examine leader-member exchange (LMX) and perceived organizational support (POS) as moderators of the relationship between psychological contract…
Abstract
Purpose
The purpose of this paper is to examine leader-member exchange (LMX) and perceived organizational support (POS) as moderators of the relationship between psychological contract violation and workplace incivility.
Design/methodology/approach
An online survey was administered to employed adults.
Findings
The association between violation and incivility was more pronounced when levels of LMX and POS were higher.
Research limitations/implications
The correlation design limits the ability to draw causal inferences. Affect models, including but not limited to affect infusion model (AIM), offer a useful framework for enhancing understanding of incivility and other forms of counterproductive work behaviors.
Practical implications
The study has contributed to knowledge about contract violation’s implications for work behaviors, such as incivility. Managers sensitive to the dynamics of contract breach may prevent feelings of violation by communicating clearly and often about expectations, resources, and procedures.
Social implications
Organizational and societal leaders may be well served by knowledge about preventing people’s intense responses to perceived violation by appropriately responding to perceived breach.
Originality/value
The study draws upon AIM as a novel approach to understanding conditions under which negative emotions are most likely to relate to workplace incivility. Moreover, the roles of social exchange variables LMX and POS have heretofore been unexplored as moderators of the violation-incivility relationship.
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Sevda Helpap and Sigrid Bekmeier-Feuerhahn
Organizational changes are emotionally charged processes, and scholarly research has increasingly emphasized the impact of employee emotions on successful change management. This…
Abstract
Purpose
Organizational changes are emotionally charged processes, and scholarly research has increasingly emphasized the impact of employee emotions on successful change management. This impact has rarely been considered in light of approaches focussing on employee sensemaking. To address this critical gap, the purpose of this paper is to combine the model of enacted sensemaking with insights from the Affect Infusion Model.
Design/methodology/approach
To test the model, the authors surveyed 261 employees with a vignette study and performed structural equation modeling on the results.
Findings
The findings reveal that emotions significantly affect employees’ level of psychological resources, particularly change commitment, efficacy, and expectations. Furthermore, change commitment and efficacy are significant predictors of resistance intention, which confirms (to an extent) the validity of enacted sensemaking, and these factors mediate the relationship between employees’ emotions and their resistance intentions.
Research limitations/implications
This study focussed on the early stages of a change initiative. Therefore, the authors only considered employee assessment at one point in time.
Practical implications
This model has managerial utility for explaining how employees’ resistance intention regarding change is influenced by employees’ emotions and their psychological resources.
Originality/value
The results broaden the horizons because they suggest a model of “emotionally primed” enacted sensemaking for employees during organizational change by offering a new theoretical framework (enacted sensemaking and substantive processing) and a new methodological approach (quantitative vignette study).
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Rana Muhammad Umar and Salman Saleem
Employees' emotional competence (EEC) is gaining increasing attention in service failure and recovery research. This study investigates the mediating role of consumer forgiveness…
Abstract
Purpose
Employees' emotional competence (EEC) is gaining increasing attention in service failure and recovery research. This study investigates the mediating role of consumer forgiveness between perceived EEC and recovery satisfaction among casual dining consumers. Additionally, this study examines the effect of perceived EEC on recovery satisfaction across process failure vs outcome failure.
Design/methodology/approach
A critical incident technique (CIT) in conjunction with a self-administered online survey was carried out. Using the snowball sampling technique, a total of 204 useable responses were collected. To test the hypotheses, this study used partial least squares structural equation modeling (PLS-SEM).
Findings
The study finds that perceived EEC influences service recovery satisfaction. Additionally, the study identifies the mediating role of consumer forgiveness in the relationship between perceived EEC and recovery satisfaction. Multi-group moderation analysis shows that the relationship between perceived EEC and recovery satisfaction is weaker in process failures as compared to outcome failures.
Practical implications
Based on obtained results, this study recommends that after service failure consumer forgiveness and subsequent recovery satisfaction can be obtained with perceived EEC. To do so, managers need to incorporate emotional competence while recruiting and training the employees. Moreover, managers need to train employees on failure types and respective recovery strategies. Lastly, the study suggests that in emerging markets managers should pay greater emphasis on process failure, because such failure decreases customer satisfaction greatly than outcome failure.
Originality/value
To the authors' knowledge, this is the first study that investigates the impact of perceived EEC on consumer forgiveness which subsequently determines the recovery satisfaction in the emerging markets. It extends the application of the emotional contagion and affect infusion theories by exposing the effect of perceived EEC on recovery satisfaction through consumer forgiveness. In addition, the study provides insights that the influence of perceived ECC on recovery satisfaction significantly varies across service failure types.
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Hanna Berg, Magnus Söderlund and Annika Lindström
The purpose of this paper is to examine consumer response to pictures of smiling models in marketing, focusing on the roles of emotional contagion from the smiling models and the…
Abstract
Purpose
The purpose of this paper is to examine consumer response to pictures of smiling models in marketing, focusing on the roles of emotional contagion from the smiling models and the perceived typicality of marketing with smiling models.
Design/methodology/approach
This paper reports the findings from three experimental studies, comparing consumer response to two versions of an advertisement (Study 1) and a packaging design (Study 2 and 3), including either a picture of a smiling or a non-smiling model. To measure consumer response, a combination of self-report questionnaires and eye-tracking methodology was used.
Findings
The pictures of smiling models produced more consumer joy and more positive attitudes for the marketing. The positive effects on attitudes were mediated by consumer joy, and the effects on consumer joy were mediated by the perceived typicality of the marketing with smiling models.
Originality/value
Despite the ubiquity of photos of smiling faces in marketing, very few studies have isolated the effects of the smile appeal on consumer response to marketing objects. By comparing marketing where the same model is shown smiling or with a neutral facial expression, the positive effects were isolated. The roles of emotional contagion and perceived typicality in this mechanism were also examined and implications of the findings for research and practitioners are discussed.
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