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1 – 8 of 8Chia-Ching Cho, AnAn Chiu, Shaio Yan Huang and Shuen-Zen Liu
As the rise in expenditures will be even faster when the baby-boom generation soon reaches healthcare-dependent ages, healthcare providers are facing cost management decision of…
Abstract
Purpose
As the rise in expenditures will be even faster when the baby-boom generation soon reaches healthcare-dependent ages, healthcare providers are facing cost management decision of achieving superior performance. Taiwan provides a unique environment that the dialysis service providers face only one medical buyer. The purpose of this paper is to discuss cost factors of dialysis facilities.
Design/methodology/approach
This study provides a comprehensive analysis of factors influencing the dialysis costs using the data collected from a large renal clinic chain at Taiwan. The multiple linear regression analysis is employed to examine the factors influencing dialysis costs. The research sample composed of 1,255 patients is collected from 16 dialysis centers in Taiwan.
Findings
The results indicate that the treatment costs of dialysis are influenced by managerial factors including capacity utilization rate (CUR), the percentage of shares held by the owners and the geographical location of clinics (LC). The findings assist renal clinics to identify the parts critical to the cost control. Our results indicate that medical variable costs for performing the dialysis treatments are significantly influenced by such managerial factors as CUR, the percentage of owners’ shares holding and LC.
Practical implications
By identifying a comprehensive set of costs drivers for dialysis services, this study provides useful information for both health providers and policy makers. In specific, the result assists these providers to consider the utilization of better mechanisms/instruments to control costs by increasing the operational efficiency and achieving the economies of scale.
Originality/value
This paper contributes to exploring costs drivers that are generally absent from the extant literature. The result suggests that the regulators should be aware that the dialysis providers may reject costly patients. Hence, to establish the appropriate monitoring mechanisms to prevent such incidence is important. Finally, many other countries in addition to Taiwan also have a similar practice as national health insurances or services (e.g. Medicare in the USA or National Health Service in the UK). Those health systems may all face a similar cost control issues for handling end-stage renal disease patients. The analysis can help health systems worldwide to better design the reimbursement rates to account for the differences existed in dealing with the dialysis treatment costs.
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Collins Sankay Oboh, Solabomi Omobola Ajibolade and Olatunde Julius Otusanya
The purpose of this study is to examine the influence of ethical ideological orientation (moral idealism and moral relativism), work sector and types of professional membership on…
Abstract
Purpose
The purpose of this study is to examine the influence of ethical ideological orientation (moral idealism and moral relativism), work sector and types of professional membership on the ethical decision-making (EDM) process of professional accountants in Nigeria.
Design/methodology/approach
The study obtained primary data from 329 professional accountants with the aid of a structured questionnaire containing four scenarios of ethical dilemmas. The data were analysed using descriptive statistical analysis, independent sample t-test, Pearson correlation analysis and multiple regression techniques.
Findings
The results revealed both idealistic and relativistic moral orientation among the accountants surveyed with a higher mean score (>4.0) recorded for moral idealism. Moral idealism was found to have a positive influence, while moral relativism a negative influence on the three stages (ethical recognition, ethical judgement and ethical intention) of EDM examined. Professional accountants with idealistic orientation showed a higher disposition towards making ethical decisions in situations involving ethical dilemmas than those tending towards relativistic orientation. The results also revealed that work sector (private or public) and types of professional membership play significant roles in predicting the EDM process of professional accountants in Nigeria.
Practical implications
The study provides empirical evidence that could be used to support educational and legislative efforts in enhancing the moral ideological orientation of professional accountants, which will, in turn, enhance their EDM processes. The findings could be used to enhance ethics instructions and training of current and prospective professional accountants in educational settings, especially in countries such as Nigeria where there is yet to be a discrete ethics course in the curriculum for accounting undergraduate degree programmes. Professional accounting bodies in Nigeria and other developing countries could use the evidence in this study to strengthen the ethics code for professional accountants.
Originality/value
The study is unique in focussing on professional accountants in developing countries using Nigeria to represent developing countries with high corruption profile and weak institutions and governments and, as such, it contributes to the scarce research output on accounting ethics in developing countries.
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The purpose of this paper is to examine the influence of personal and moral intensity variables on specific processes, namely, ethical recognition, ethical judgment and ethical…
Abstract
Purpose
The purpose of this paper is to examine the influence of personal and moral intensity variables on specific processes, namely, ethical recognition, ethical judgment and ethical intention, involved in the ethical decision making (EDM) of accounting professionals.
Design/methodology/approach
A structured questionnaire containing four vignettes of ethical dilemmas is used in the paper to obtain data from 329 accounting professionals. The data are analyzed using Pearson correlation matrix, independent sample t-test, one-way analyses of variance and multiple regression estimation techniques.
Findings
The findings of the paper suggest that age, economic status, upbringing, moral idealism and relativism, magnitude of consequence and social consensus are significant determinants of the EDM process of accounting professionals.
Practical implications
The paper provides evidence to guide accounting regulatory bodies on ways to strengthen extant measures that ensure strict compliance with ethics codes among accounting professionals in Nigeria.
Originality/value
The paper provides support for Kohlberg’s cognitive reasoning and moral development theory and Rest’s EDM theoretical model, which will aid the development of a structured curriculum for accounting ethics instruction in Nigeria, as hitherto, there is yet to be a provision for a stand-alone ethics course in the undergraduate accounting programs in Nigeria.
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Raveh Harush, Alon Lisak and Ella Glikson
Using social categorization perspective, the purpose of this paper is to explore the effect of global identity, perceived proximity, and team interdependence on relational…
Abstract
Purpose
Using social categorization perspective, the purpose of this paper is to explore the effect of global identity, perceived proximity, and team interdependence on relational conflict in multicultural distributed teams.
Design/methodology/approach
Participants were 317 MBA students in 83 multicultural distributed project teams. Structural equation modeling and bootstrap methods were used to test the study model.
Findings
The results demonstrate that the indirect effect of global identity on relational conflict, through the pathway of perceived proximity, is moderated by team interdependence. More specifically, global identity leads to higher perceived proximity and lower relational conflict levels under low, rather than high, interdependence levels.
Research limitations/implications
The particular study context (multicultural distributed MBA student project teams) may limit the extent of the generalization of the findings.
Practical implications
The findings presented here can help practitioners in global organizations to defuse relational conflicts in multicultural distributed teams by embracing a global cultural approach and relying on shared global identity in team building, personnel selection, and development. Additionally, managers should be conscientious when they use the practice of facilitating interdependence between team members and assess the need for other interventions.
Originality/value
This study advances multicultural distributed team research by highlighting the role of global identity in reducing relational conflict, identifying the mediation mechanism of perceived proximity, and the boundary conditions of team interdependence levels under which this attenuation effect prevails.
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Sara H. Hsieh, Timmy H. Tseng and Crystal T. Lee
Enabled by pronounced advancement in technology, branded apps have dramatically changed how consumers communicate with brands. However, despite the proliferation of mobile apps…
Abstract
Purpose
Enabled by pronounced advancement in technology, branded apps have dramatically changed how consumers communicate with brands. However, despite the proliferation of mobile apps, brands are struggling to engage users. Without engagement, a mobile app is unable to attract continued usage and brands are unable to establish relationships with consumers. Grounded in construal level theory, this study aims to adopt a fresh perspective to examine the determinants of psychological distance, which plays a key role in branded app engagement.
Design/methodology/approach
An online survey with valid data from 396 app users of UberEats, Foodpanda, 7-11 and FamilyMart in Taiwan was conducted.
Findings
Perceived synchronicity, localization, homophily, ease of use and design aesthetics are the key determinants that drive branded app engagement, which, in turn, facilitates continuous app usage intention, a positive brand attitude and brand loyalty.
Originality/value
This study contributes to the literature by revealing the five determinants of psychological distance that exert impacts on the establishment of branded app engagement. This research provides valuable findings that practitioners can emphasize to drive branded app engagement.
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Parthasarathi Das and Venugopal Pingali
The purpose of the study is to propose a framework for understanding the dynamism of the human self-system from evolutionary and socio-psychological perspective. The study aims to…
Abstract
Purpose
The purpose of the study is to propose a framework for understanding the dynamism of the human self-system from evolutionary and socio-psychological perspective. The study aims to help scholars interested to use an evolutionary lens for examining consumer behaviour.
Design/methodology/approach
Relying on the principle of self-cybernetics, the study proposed a general framework explaining the operating mechanism of human self-system. The proposed framework incorporates the socio-psychological and the evolutionary perspective of the human self-concept.
Findings
The framework may help consumer scholars to integrate socio-psychological and evolutionary theories to produce novel and testable hypotheses.
Originality/value
To the best of the authors’ knowledge, this is the first attempt to propose a framework based on the principle of cybernetics to facilitate the use of an evolutionary lens in consumer research.
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Jie Sun, Xi Yu Leung, Huiying Zhang and Kim Williams
This study aims to examine how COVID-related corporate social responsibility (CSR) activities affect future Generation Z employees’ intention to join the hotel industry through…
Abstract
Purpose
This study aims to examine how COVID-related corporate social responsibility (CSR) activities affect future Generation Z employees’ intention to join the hotel industry through experimental designs.
Design/methodology/approach
Based on signaling theory, construal level theory and value theory, this study established an integrated research framework to explain the mechanism of CSR communication. The proposed study conducted three online experiments on a total of 463 participants. ANCOVA test and PROCESS macro were performed to analyze the data for main, mediation and moderation effects.
Findings
The results of this study indicate that in-kind donation is more efficacious in improving Generation Z’s job pursuit intention, as compared to cause-related marketing (CRM). CSR messages framed in a “how” mindset are favored by Generation Z members who are either unemployed or eager to change their current job. The findings also confirm the effect of brand warmth as a mediator and other-regarding personal value as a moderator.
Research limitations/implications
The present study contributes to the limited knowledge on CSR initiatives by addressing the research gap of future employees and examining CSR as a response to COVID-19. The findings also provide hotel executives actionable implications to plan and communicate future CSR programs, especially during times of crisis.
Originality/value
This study is one of the first studies to address Generation Z employees and to investigate the role of CSR initiatives on future hotel workers.
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Panagiotis Stamolampros and Nikolaos Korfiatis
Although the literature has established the effect of online reviews on customer purchase intentions, the influence of psychological factors on online ratings is overlooked. This…
Abstract
Purpose
Although the literature has established the effect of online reviews on customer purchase intentions, the influence of psychological factors on online ratings is overlooked. This paper aims to examine these factors under the perspective of construal level theory (CLT).
Design/methodology/approach
Using review data from TripAdvisor and Booking.com, the authors study three dimensions of psychological distances (temporal, spatial and social) and their direct and interaction effects on review valence, using regression analysis. The authors examine the effect of these distances on the information content of online reviews using a novel bag-of-words model to assess its concreteness.
Findings
Temporal distance and spatial distance have positive direct effects on review valence. Social distance, on the other hand, has a negative direct effect. However, its interaction with the other two distances has a positive effect, suggesting that consumers tend to “zoom-out” to less concrete things in their ratings.
Practical implications
The findings provide implications for the interpretation of review ratings by the service providers and their information content.
Originality/value
This study extends the CLT and electronic word-of-mouth literature by jointly exploring the effect of all three psychological distances that are applicable in post-purchase evaluations. Methodologically, it provides a novel application of the bag-of-words model in evaluating the concreteness of online reviews.
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