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This study examines the impact of sport-induced emotions on spectators' purchase intentions towards event sponsors. Spectators who experience positive emotions evoked by a home team victory are found to exhibit stronger purchase intentions towards sponsors regardless of the sponsor's ability to improve spectator emotions. Those who experience negative emotions following home team defeat show heightened purchase intentions towards sponsors perceived capable of improving their negative feelings. Purchase intention decreases when sponsors cannot assist in upwardly managing the negative feelings of spectators. Theoretical and managerial implications for sponsors of spectator sports are provided.

Applying affect-as-information theory, this research analyzed the relationship of leader affective presence and employee proactive customer service performance (PCSP) in hospitality organizations. It further explored when and how leader affective presence influenced employee PCSP.

Taking a sample of 110 teams with 361 pairs of leaders and employees in Chinese hotels, a moderated mediation model was tested across individual and team levels using hierarchical linear modeling.

This study found that leader positive affective presence (LPAP) had a positive effect on employee PCSP, whereas leader negative affective presence (LNAP) had a negative effect on employee PCSP. Employee prosocial motivation mediated the relationship between leader affective presence and employee PCSP. The employee power distance value weakened the LNAP–employee prosocial motivation relationship, which subsequently mitigated the negative indirect effect of LNAP on employee PCSP through employee prosocial motivation.

The sample was drawn from one hotel group in China, which may limit external validity.

Hospitality organizations should emphasize the affective traits of leaders in employee initiatives. Leader affective presence should be considered during recruitment and promotion. Management should pay more attention to employee emotional management and value alignment.

The findings provide deeper insight into the role of LPAP and LNAP in influencing employees’ PCSP. It sheds new light on the mechanisms and conditions through which leader affective presence might heighten or hinder employee PCSP.

This paper aims to explore the role of emotions in consumers' evaluations of service quality.

The study uses empirical qualitative data from in‐depth interviews with 26 senior citizens who are consumers of long‐term residential care services in a Swedish rural community. The empirical findings are analysed inductively in terms of dimensions derived from the literature on the role of emotions in consumers' evaluations of service quality.

When explaining their overall evaluations of service quality, the respondents referred exclusively to service dimensions that had evoked emotional reactions. However, although these service dimensions were the only ones to influence the consumers' perceptions of service quality, respondents tended to reflect about these dimensions in a cognitive manner. The remaining service dimensions, which did not evoke any emotional memories, did not influence the respondents' perceptions of the overall quality of services rendered.

Emotional reactions can direct the attention of consumers to certain service dimensions, and subsequently trigger cognitive evaluations of these dimensions. The emotional and cognitive responses of consumers to services are thus interrelated. More research is needed into the mechanism of this interaction.

Service providers should recognise that consumers' emotional and cognitive reactions are intertwined. For providers of aged‐care services, this study suggests certain service dimensions that are worthy of further attention in seeking positive evaluations of services from users.

Previous research has tended to distinguish between emotional and cognitive evaluations of services. This study challenges this distinction by demonstrating that dimensions that have traditionally been viewed as “non‐emotional” can be influenced by “emotional” reactions. Thus, the study shows that “emotional bias” can lead to some dimensions having a disproportionate influence on overall evaluations of service.

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.

This paper aims, first, to examine artificial intelligence (AI) vs human delivery of financial advice; second, to examine the serial mediating roles of emotion and trust between AI use in the financial service industry and their impact upon marketing outcomes including word of mouth (WOM) and brand attitude; and third, to examine how political ideology moderates' consumers' reactions to AI financial service delivery.

A review of the extant literature is conducted, yielding seven hypotheses underpinned by affect-as-information theory. The hypotheses are tested via three online scenario-based experiments (n = 801) using Process Macro.

The results of the three experiments reveal consumers experience lower levels of positive emotions, specifically, affection, when financial advice is provided by AI in comparison to human employees. Secondly, across the three experiments, conservative consumers are shown to perceive somewhat similar levels of affection in financial advice provided by AI and human employees. Whereas liberal consumers perceive significantly lower levels of affection when serviced by AI in comparison to conservatives and human employee financial advice. Thirdly, results reveal affection and trust to be serial mediators which explain consumers' WOM and brand attitudes when financial services are provided by AI. Fourthly, the investment type plays an important role in consumers’ reactions to the use of AI.

To the best of the authors’ knowledge, this research is one of the first to study political ideology as a potential moderator of consumers’ responses to AI in financial services, providing novel contributions to the literature. It further contributes unique insights by examining emotional responses to AI and human financial advice for different amounts and types of investments using a comprehensive approach of examining both valence and discrete emotions to identify affection as a key explanatory emotion. The study further sheds insights relating to how emotions (affection) and trust mediate the relationship between AI and WOM, and brand attitudes, demonstrating an affect-attitude psychological sequence that explains consumers’ reactions to AI in financial services.

The purpose of this paper is twofold. First, it seeks to extend service and retailers understanding of how the inclusion of haptics can gamify digital service experiences. Second, it seeks to understand the moderating role of consumers orientation towards adventure in service experiences.

This research adopts a two-study, 2 (haptic technology: present vs absent) × 2 (adventure orientation: high vs low) to test the proposed hypotheses (Study 1 n = 210, Study 2 n = 452). The data are tested using ANCOVA's and Hayes PROCESS Macro to investigate mean differences and the potential presence of two different moderated mediated relationships.

The results are consistent across the two experimental studies evidencing that the inclusion of haptics to gamify the service experience leads to significantly improved outcomes for service brands and channels. Further, the results demonstrate that the impact of haptics is greater for consumers with a lower, compared to higher, sense of adventure. Thus, the results demonstrate that whilst haptics improves consumers experiences with technological services overall, this is more prevalent for those who have “less sense of adventure”.

This paper sheds insight into the emerging area of haptic technology and is one of the first to specifically examine the impact of consumers “sense of adventure.”

Recent research has demonstrated that people are more likely to engage with fatty food content online. One way health advocates might facilitate engagement with healthier, calorie-light foods is to alter how people process food media. This research paper aims to investigate the moderating role of viewer mindset on consumer responses to digital food media.

Two experiments were conducted by manipulating the caloric density of food media content and/or one’s mindset before viewing.

Results show that the relationship between nutrition and engagement is moderated by consumer mindset, where activating a more calculative mindset before exposure can elevate social media engagement for calorie-light food media content.

These findings contribute to the domain of obesogenic digital environments and the role of nutrition in consuming food media. By examining how mindsets interact with affective evaluations, this work demonstrates that a default mindset based on instinct can be shifted and thus alter subsequent behavioral intentions.

This work provides insight into what can boost the visibility and engagement of healthy food content on social media. Marketers can help promote healthier food media by cueing consumers to think more deliberately before exposure.

This research builds on recent work by demonstrating how to boost engagement with healthy foods on social media by cueing a more thoughtful mindset.

Research on self-regulation has tended to focus on goal-related performance, with limited attention paid to individuals’ affect and the role it plays during the goal-striving process. In this chapter we discuss three mechanisms to integrate affect within a control theory-based self-regulation framework, and how such integrations inform future research concerning employee stress and well-being. Specifically, affect can be viewed as a result of velocity made toward one’s desired states at work. Fast progress results in positive affect, which enhances employee well-being and reduces the detrimental effects associated with exposure to occupational stressors. On the other hand, slow or no progress elicits negative affect, which induces employee distress. Second, affect can also be considered an input of self-regulation, such that employees are required to regulate their emotional displays at work. Employees who perform emotional labor compare their actual emotional display against the desired display prescribed by display rules. Third, affect can function as a situational disturbance, altering employees’ perceptions or assessments of the input, comparator, and output for other self-regulatory processes.

Recent research finds that the effect of corporate social responsibility (CSR) information, especially when CSR is not related to core business activities (immaterial CSR issues), on investment decisions will be eliminated when it is explicitly assessed. As CSR expectations from investors appear to be different across specific cultures and countries (Van der Laan Smith et al., 2010), we aim to investigate (1) the effect of CSR materiality on investors' willingness to invest and (2) how the explicit assessment of CSR information moderates the effect of explicit assessment and CSR materiality on investment judgment by professional investors in Thailand.

A 2 × 2 between-subject experiment was conducted based on 136 professional investors.

Overall, the results suggest that an investor's willingness to invest is greater when CSR is material than when CSR is immaterial. In addition, the assessment of willingness to invest in a firm's stock is not affected by the presence or absence of explicit assessment of the material CSR. However, the results suggest that when CSR issues are immaterial, explicit assessment significantly removes the effect of CSR performance on the investor's investment judgment. Consistent with the findings from Guiral et al. (2019), professional investors seem to process CSR information in a similar way as nonprofessional investors.

The findings suggest that material CSR information has a significant impact on the investment decisions of professional investors. This is consistent with the materiality guidance provided by the Sustainability Accounting Standard Board (SASB) as helpful in improving the value of CSR information for investors. These results should be of interest to both business people and regulators because, despite differences in the cultural and audit environment, the results confirm that professional investors in Thailand use CSR information in an experimental setting, thereby providing some evidence of value creation from CSR activities and nonfinancial disclosures.

While recent experimental research has primarily examined how nonprofessional investors evaluate CSR information in Western countries, this study extends the literature by focusing on professional investors in emerging capital markets and how they use CSR information in their investment decisions (Coram et al., 2009). The study also addresses the call for research on differences in CSR reporting and practices in different cultures and countries (Van der Laan Smith et al., 2010; Coram et al., 2009) to provide insights into how professional investors in Thailand use CSR information to formulate investment judgments.

This paper aims to explain the unwillingness to exchange export knowledge by members of exporters’ networks and provides potential solutions to this problem.

This study uses data from a survey of 301 members of a French exporter’s network to test a set of hypotheses with partial least squares structural equation modeling.

Network participants’ export experience and age have a negative influence on their willingness to exchange knowledge. However, positive attitudes toward the network (perception of network quality, commitment) can mitigate those negative links.

Network members’ unwillingness to exchange knowledge represents a major challenge that threatens the existence of knowledge networks. The findings suggest solutions to this issue for network managers.

This study views knowledge exchange in a network as a risky behavior. It explains why members do not participate in networks. The model shows how contrary forces work and interact to deter or foster knowledge exchange.