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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.

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.

Throughout the synthesis, the authors provide future research opportunities with respect to theories, each functional area and other gaps in the accounting literature.

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.

Existing research has predominantly concentrated on examining the factors that impact consumer decisions through the lens of potential consumer motivations, neglecting the sentiment mechanisms that propel guest behavioral intentions. This study endeavors to systematically analyze the underlying mechanisms governing how negative reviews exert an influence on potential consumer decisions.

This paper constructs an “Aspect-based sentiment accumulation” index, a negative or positive affect load, reflecting the degree of consumer sentiment based on affect infusion model and aspect-based sentiment analysis. Initially, it verifies the causal relationship between aspect-based negative load and consumer decisions using ordinary least squares regression. Then, it analyzes the threshold effects of negative affect load on positive affect load and the threshold effects of positive affect load on negative affect load using a panel threshold regression model.

Aspect-based negative reviews significantly impact consumers’ decisions. Negative affect load and positive affect load exhibit threshold effects on each other, with threshold values varying according to the overall volume of reviews. As the total number of reviews increases, the impact of negative affect load diminishes. The threshold effects for positive affect load showed a predominantly U-shaped course of change. Hosts respond promptly and enthusiastically with detailed, lengthy text, which can aid in mitigating the impact of negative reviews.

The study extends the application of the affect infusion model and enriches the conditions for its theoretical scope. It addresses the research gap by focusing on the threshold effects of negative or positive review sentiment on decision-making in sharing accommodations.

Existing literature reveals a general lack of research on business-to-business (B2B) ecommerce showcasing how managers’ affect plays a role in enhancing their attitude toward the businesses they work with. The purpose of this study is to fill that void by ascertaining whether managers’ corporate website knowledge, corporate website expertise and affect toward a corporate site influence their attitude toward the corporate website. It also investigates whether managers’ attitude guides corporate website usage intention in the context of two culturally diverse countries.

Data were collected from managers from the USA and Kuwait using an online survey method. Structural equation modeling using EQS 6.2 software was used for analysis.

The results indicate that corporate Web knowledge influences Web expertise and affect in the US sample; in the Kuwaiti sample, Web knowledge influences Web expertise but does not influence affect. The findings in both studies reveal that managers’ knowledge about the Web has a positive effect on their attitude toward a business website. For Kuwaiti managers, Web expertise has a positive influence on affect. However, Web expertise does not influence managers’ affect in the US sample. The results further suggest that affect influences a manager’s attitude toward corporate websites in the US and Kuwaiti samples.

Self-efficacy and affect infusion theories serve as the foundation for this study. This research adds to these two theories in three ways. First, it examines the combined influence of affect and attitude on B2B managers’ intent to use a corporate website. Second, it proposes a single model that examines the combined relationships among managers’ knowledge and managers’ Web expertise that elicit managerial affect toward corporate websites. Third, the proposed model was tested using samples from two diverse countries (developed, the USA, and developing, Kuwait).

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.

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).

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.

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.

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.

Purpose – This chapter highlights that we do not know why justice climate is related to various unit outcomes and proposes a number of mechanisms.

Design/methodology/approach – This chapter draws on the extant literature on justice climate, organizational climate, and a number of theories to link justice climate to unit outcomes.

Findings – We have little understanding of the mechanisms linking justice climate to unit outcomes and it is important to consider various mechanisms.

Research limitations/implications – The primary limitation of this chapter is that although we present several ideas for future research, we do not provide any new empirical findings. The primary implications have to do with specifying the theoretical mechanisms responsible for the effects of justice climate on unit outcomes.

Originality/value – The novel aspect of this chapter is that it questions why justice climate is related to several disparate outcomes and tries to take a theoretical approach to uncover the mechanisms.

This study examines the relationship between small-firm managers' propensity to participate in a growth-oriented training program and their subsequent program outcome in terms of strategic reorientation. From a policy perspective, this relates to the important question of what benefit would come from recruiting managers who are normally not easily recruitable for training programs.

A control group design including pre- and post-training surveys is used to assess the effects of a large-scale management training program. Accounting for selection bias, the difference-in-difference method, together with propensity score matching, was applied to assess average program effects. The matching-smoothing method was used to assess heterogeneity in program effects associated with participation propensity.

Overall, program participation associated positively with change in strategic orientations. This effect was especially pronounced for managers with either low or medium to high inclinations for program enrollment, while diminishing in the modest to medium range.

The findings have important practical implications for selection of target groups and recruitment strategies in relation to small-firm management training programs. From the results, recruitment strategies may effectively include managers with either high or low participation propensities, rather than aiming to “fill up” with managers with moderately low participation propensity.

Several extant studies have examined average treatment effects from small-firm training programs. Yet there has been a lack of examination of the extent to which participation propensity modifies the effect of training on outcomes. This study brings new knowledge of the direction and magnitude of such heterogeneous training effects.

There is an absence of research addressing the process by which emotional (also called sensational) assets and liabilities interact with the intellectual and accounting assets and liabilities of a firm. This conceptual paper discusses the relationship between these types of assets and liabilities, and examines the way in which emotional assets and liabilities (emotional capital) influence the fair value, profits and cash flow of a firm. It outlines how the core emotions related to products and services can influence customers in making purchasing decisions that maximise the value of a firm. It also offers indicators for the managing and reporting of emotional assets and reviews several theories that attempt to explain the relationship between the emotional assets and liabilities and value of a firm.

The purpose of this paper is to propose whistleblowing judgment (WBJ), positive mood (PM), and organizational ethical culture (OEC) as predictors of whistleblowing intention (WBI).

The study obtains the data from 364 usable questionnaires collected from Chinese employees of ten banks in China.

WBJ explains a high variance in WBI while OEC moderate the relationship. A three‐way interaction effect is observed, in which organizational culture affects the strength of PM as a moderator.

Findings are interpreted with respect to theories of moral psychology and organizational behavior. Theoretical implications and limitations of the study are discussed, including potential self‐report bias and self‐selection bias.

The effect of PM on whistleblowing decision making depends on people's perceptions of OEC. Only when people perceive their organizational culture to be unethical do the effect of PM come into play.

As consumers read multiple reviews, so consumer review consistency is important. The purpose of this paper is to investigate the role of consumer review consistency in influencing attitudes toward brands by examining its underlying effect on consumers’ emotions after they read consistent consumer reviews. In addition, the moderation effect of hedonic and utilitarian purchase values on positive consumer emotions and attitudes toward brands is explored.

This study used a quantitative design in which 329 participants – undergraduate and MBA students at a university in Taiwan – were asked to complete online questionnaires. To generalize the results, the questions in the questionnaire were based on any consumer reviews that the participants had recently browsed.

Consumer review consistency positively influences attitudes toward brands. Positive emotions are also developed when reading consistent consumer reviews, and this positively influences consumers’ attitudes toward brands. However, positive emotions are not derived from consistent consumer reviews in all contexts. The results show that positive emotions work well when consumers shop using hedonic value. Positive emotions create positive consumers’ attitudes toward a brand when they shop using hedonic value, but this significant effect does not occur when consumers shop using utilitarian value.

This study’s results suggest that only investigating the quality of a consumer review or other aspects of a single review might overlook the impact of consumer review consistency, as consumers read multiple reviews. Consumer review consistency plays an important role in brand effectiveness, as consumers form positive attitudes toward brands when they read consistent reviews. Positive emotions can strengthen consumers’ attitudes toward a brand. Moreover, positive emotions increase positive attitudes toward brands only when consumers shop using hedonic value. However, positive emotions do not enhance consumers’ attitudes if they shop using utilitarian value.

Rather than focusing on the quality of a single review, online shops should carefully consider consumer review consistency. Although positive reviews are better than negative reviews, it is quite difficult for every shop to maintain 100 percent positive reviews. Therefore, maintaining and offering quality products and services are rather important to acquiring more positive reviews. Online shops should consider experimental marketing strategies when managing online shops. The layout of online sites that show consistent consumer reviews can provide consumers with cues that shorten decision making, especially for products that consumers tend to shop for using hedonic value.

This research extends the previous consumer review literature. Previous research was focused mainly on the quality of consumer reviews or other aspects of a single review. This research shows that focusing a single consumer review is not sufficient, as consumers generally read more than one consumer review. In addition, the role of positive emotions as a mediator between consumer review consistency and attitudes toward a brand was investigated. Furthermore, the moderated mediation effect was applied to investigate the role of shopping value (hedonic vs utilitarian value) as a moderator of positive emotions’ mediation effect.

During service encounters, it has been suggested that emotionally competent employees are likely to succeed in building rapport with their customers, which in turn often leads to customer satisfaction and loyalty. However, these relationships have not been empirically examined. The purpose of the present study is to investigate the effects of customer perceived employee emotional competence (EEC) on satisfaction and loyalty. The paper also examines how and to what extent rapport mediates these effects.

Drawing on the theory of affect‐as‐information, suggesting that emotions inform human behavior, the paper develops a structural model and tests it on a sample of 247 customers in a personal service setting.

Customer perceptions of EEC positively influence customer satisfaction and loyalty. Rapport partially mediates both effects.

The extent to which customers perceive employees as emotionally competent is related to the development of rapport, customer satisfaction, and loyalty. Managers of high‐contact services should therefore pay attention to emotional competence when hiring new employees, and/or encourage and train existing employees to develop this type of competence.

Previous studies have used employee self‐reports or supervisor reports of EEC, both of which have significant limitations when used in service encounters to predict customer outcomes. Furthermore, they essentially capture an employee's potential to behave in an emotionally competent way while service managers are interested in the actual display of emotionally competent behaviors as perceived by customers. Accordingly, to overcome these issues, this study adopts a customer perspective of EEC and uses customer perceptions of EEC to predict customer outcome.