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To be utilized effectively in decision-making processes, management accounting (MA) information should fit the business context and at the same time reflect the roles, responsibilities and values of the actors taking part in the decision-making. This study aims to investigate the limitations for MA information utilization in decision-making. In particular, this study explores limitations stemming from the decision-making process structure and the involvement of several managerial actors.

An exploratory case study of an energy company and its customer company illustrates the current challenges in providing and integrating MA information into decision-making. The analysis is focused on the analytical and actor-based features of the decision-making and thus the limitations for MA information utilization. As a part of the broader research process, the researchers facilitated a meeting in the customer company, where the actors relevant to investment decisions discussed the current limitations in utilizing MA information.

Analytical and actor-based features may take different forms in the decision-making. Some relevant MA information may not be included in an organization’s decision-making process structure that allows merely conventional, yet analytical, decision alternatives. At the same time, certain actors’ viewpoints (such as sustainability metrics) can be excluded from the process without considering the logic behind the exclusion. This case study identifies the following limitations, largely related to insufficient actor-based features in the decision-making: managers may lack expertise in the use of MA tools, managerial interaction may lack reflection on taken-for-granted assumptions, different managers may appreciate different scope, content and timing of MA information and the process structure can ignore the required managerial viewpoints.

This study demonstrates that both the decision-making process structure and the needs of the several actors involved may lead to limitations for MA information utilization. Although many limitations stemmed from the insufficient actor-based orientation in the case study, introducing new MA analyses and extending the validity of analytical approaches may also help overcome some of the limitations. Further research should address possibilities to integrate different actors’ viewpoints with MA information already in the decision-making process structure, find ways to introduce MA information on unconventional decision alternatives and enable reflection among and about relevant actors with respect to decision-making. These means could lead to more effective utilization of MA information for decision-making and, consequently, economically viable decisions.

This study addresses the limitations in MA information utilization by combining the viewpoints of analytical decision-making processes and reflective actors, and thus unveils possibilities for enhancing MA practice.

This paper aims to explore not only the utilitarian but also the hedonic persuasive effects of promotional techniques like 99-ending prices and the influence of consumers’ decision style when evaluating these appeals. Evidence suggests that retailers use 99-ending prices as a promotional technique, based mostly on its savings appeal.

Three complementary studies were performed. A first field study among 317 shoppers allows to test the hypotheses for two groups of decision-makers (intuitive and analytical) using structural equation modeling based on the partial least squares algorithm. Then, a laboratory experiment assigned to 123 respondents manipulates the decision-making style and, in turn, tests more precisely the proposed hypotheses. Finally, the third study replicates the laboratory experiment with 104 respondents without manipulating decision-making; rather it is measured, which allows to test the effect of internal-based versus contextual-based decision style.

First, the 99-ends are not strictly associated to utilitarian benefits (savings, quality or convenience) but also to hedonic benefits fulfilling consumer’s needs for exploration, value expression and entertainment. Second, a better understanding of the moderating role of the decision-making style is obtained: consumers in an intuitive decision mode give importance only to hedonic benefits; and there are differences in the analytical decision mode: when the decision-making style is internal (measured as a personal trait), consumers give importance to both utilitarian and hedonic benefits; however, when the decision-making style is contextual (manipulated), consumers focus only on utilitarian benefits.

It is necessary to check the robustness of the results depending on other marketing variables (e.g. product category knowledge, purchase frequency) and individual consumers’ differences in price-sensitivity (e.g. price consciousness).

The findings help to better understand the image effect of 99-ends underlying both consumers’ individual differences and contextual effects. Findings also help retailers and pricing managers in their use of 99-ends as a promotional technique.

This research contributes to a better understanding of the persuasive promotional effect associated to 99-ends. The study demonstrates that utilitarian benefits cannot fully explain consumers’ responses to 99-ends, as 99-end prices can also provide stimulation, entertainment and help fulfill consumers’ needs for information, exploration and self-esteem. The authors further examine the moderating role of the decision-making style between promotional benefits and proneness to buy 99-ends products. The intuitive mode, either internal or contextual, activates hedonic benefits, whereas the analytical mode activates both utilitarian and hedonic benefits when the mode of processing is internal and only utilitarian benefits when the mode of processing is contextual.

The purpose of this paper is to investigate the effects of regulatory focus (promotion vs prevention) and mixed valence attributes (positive imagery and negative analytical vs negative imagery and positive analytical) on consumers’ evaluation and purchase intention for a product.

A pre-test followed by a single between subject’s experiment was conducted to test the major hypotheses in the study.

Results show that promotion (prevention) focus prefers the product when it is described in terms of positive imagery but negative analytical (positive analytical but negative imagery) attributes in terms of both evaluation and purchase intention.

Future research may validate and extend the current findings with other product or service categories, and study the underlying processes that guide decision making.

Findings from this study will help managers devise a range of marketing strategies in the areas of advertising, segmentation and product positioning.

The current research is novel as it addresses lack of research that engages imagery and analytical attributes with different valences, and fills in a gap as to how regulatory focus will rely on imagery (analytical) attributes with different valences while making product decisions.

Adopting a dual processing cognitive perspective, this study explores the decision-making processes past the start-up stage that small entrepreneurial businesses employ to grow. The author examines how entrepreneurs evaluate and make decisions on growth opportunities in their business environment. The author uses cognitive style as a theoretical lens to capture differences in information processing, combining interviews and psychometric questionnaires to analyse cognitive styles. The longitudinal mixed methods approach illustrates the richness of the entrepreneur’s decision-making process, which the author tracks over a two-year period. The author determines how intuitive and analytical cognitive styles are used by entrepreneurs and the contribution these styles make to decision-making. The findings show that the two cognitive styles are versatile as entrepreneurs adjust and adapt their cognitive style over time, in keeping with the situational factors of their business environment. The author also finds marked differences between novice and mature entrepreneurs and that experienced entrepreneurs exhibited greater levels of cognitive versatility, which was directly linked to their prior experience. The study has significant implications for future research, which should consider the question how an entrepreneur’s cognitive style is dependent on the business context and their prior experience.

This paper stimulates methodological debates and advances the research agenda for qualitative research about time and temporality in organizing processes. It develops a framework for studying the temporal in organizing that contributes by: (1) providing an overview to prepare for and navigate various methodological challenges in this regard, (2) offering inspiration for relevant solutions to those challenges and (3) posing timely questions to facilitate temporal reflexivity in scholarly work.

Based on a literature review of studies about temporality in organizing processes, the authors develop a framework of well-acknowledged methodological challenges, dilemmas and paradoxes, and pose timely questions with which to develop potential solutions for research about organization and time.

The framework of this study offers a synthesis of methodological challenges and potential solutions acknowledged in the organization studies literature. It consists of three interrelated dimensions of methodological challenges to studying temporality in organizing processes, namely: empirical, analytical and representational challenges. These manifests in six subcategories: empirical cases, empirical methods, analytical concepts, analytical processes and coding, representing researchers’ temporal embeddedness and representing multiple temporalities.

This paper allows scholars to undertake a more ambitious, collective methodological discussion and sets an agenda for studying the temporal in organizing. The framework developed stimulates researchers’ temporal reflexivity and inspires them to develop solutions to specific methodological challenges that may emerge in their study of the temporal in organizing.

Applies the analytic‐synthetic dichotomy of hemispheric functioning suggested by Levy‐Agresti and Sperry to explain the chunking theory of Miller. Constructs a theory of cognition, based on cerebral functions which were discovered through hemispheric differences. Shows that all the arguments of Efron against the hemispheric paradigm are merely “puzzles” that can be solved within this paradigm. New findings of Efron and Yund were, in fact, predicted by a component of this theory.

A common charge against qualitative researchers in general and interactionist researchers in particular is that they produce descriptive, a-theoretical accounts of group life. We consider the problem of “analytic interruptus” in contemporary symbolic interactionism – that is, a failure to move beyond analyses of individual cases – and offer a potential to a solution via the pursuit of a generic social process (GSP) research agenda. A GSP approach involves developing, assessing, and revising concepts from the close scrutiny of empirical instances across diverse contexts. By considering criticisms of GSPs from feminist and postmodernist scholars, a more informed, qualified, and better-situated approach to the framework becomes possible. We argue that GSPs remain a quintessential analytical tool to explore subcultural realities and build formal theories of the social world.

This study investigates the relationships between data governance (DG), business analytics capabilities (BAC), and decision-making performance (DMP), with a focus on the mediating effects of big data literacy (BDL) and data analytics competency (DAC).

The study was conducted with 178 experienced managers in public service organizations, using a quantitative approach. Structural equation modeling (SEM) and mediation tests were employed to analyze the data.

The findings reveal that DG and BDL are critical antecedents for developing analytical capabilities. Big data literacy mediates the relationship between DG and BAC, while BAC mediates the relationship between DG and DMP. Furthermore, DAC mediates the relationship between BA capabilities and DMP, explaining most of the effect of BAC on DMP.

These results highlight the importance of DG in fostering BDL and analytical skills for improved decision-making in organizations.

By prioritizing DG practices that promote BDL and analytical capabilities, organizations can leverage business analytics to enhance decision-making.

The authors draw on arousal-based models to develop and test a model of open-office noise and information processing. Specifically, the authors examined whether open-office noise changes how people process information and whether such a change has consequences for task performance.

In a laboratory experiment, the authors randomly assigned participants (107 students at a business school) to either a silent condition or a condition that exposed them to open-office noise (irrelevant speech) while completing a task that requires cognitive flexibility. The authors measured participants' physiological arousal and the extent to which they processed information intuitively and analytically during the task.

Open-office noise increased urgent processing and decreased analytical processing, which led to a respective decrease and increase in task performance. In line with a neuroscientific account of cognitive processing, an increase in arousal (subjective and physiological) drove the detrimental effect of open-office noise on task performance.

Understanding the information-processing consequences of open-office noise can help managers make more informed decisions about workplace environments that facilitate performance.

The study is one of the first to examine the indirect effects of open-office noise on task performance through intuitive and analytical processing, while simultaneously testing and providing support for the accompanying physiological mechanism.

The advent of new enabling technologies and the surge in corporate scandals has combined to increase the supply, the demand, and the development of enabling technologies for a new system of continuous assurance and measurement. This paper positions continuous assurance (CA) as a methodology for the analytic monitoring of corporate business processes, taking advantage of the automation and integration of business processes brought about by information technologies. Continuous analytic monitoring-based assurance will change the objectives, timing, processes, tools, and outcomes of the assurance process.

The objectives of assurance will expand to encompass a wide set of qualitative and quantitative management reports. The nature of this assurance will be closer to supervisory activities and will involve intensive interchange with more of the firm s stakeholders than just its shareholders. The timing of the audit process will be very close to the event, automated, and will conform to the natural life cycle of the underlying business processes. The processes of assurance will change dramatically to being meta-supervisory in nature, intrusive with the potential of process interruption, and focusing on very different forms of evidential matter than the traditional audit. The tools of the audit will expand considerably with the emergence of major forms of new auditing methods relying heavily on an integrated set of automated information technology (IT) and analytical tools. These will include automatic confirmations (confirmatory extranets), control tags (transparent tagging) tools, continuity equations, and time-series cross-sectional analytics. Finally, the outcomes of the continuous assurance process will entail an expanded set of assurances, evergreen opinions, some future assurances, some improvement on control processes (through incorporating CA tests), and some improved data integrity.

A continuous audit is a methodology that enables independent auditors to provide written assurance on a subject matter, for which an entity’s management is responsible, using a series of auditors’ reports issued virtually simultaneously with, or a short period of time after, the occurrence of events underlying the subject matter.

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  CICA/AICPA Research Study on Continuous Auditing (1999)

CICA/AICPA Research Study on Continuous Auditing (1999)

Companies must disclose certain information on a current basis.

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  Corporate and Auditing Accountability, Responsibility, and Transparency (Sarbanes-Oxley) Act (2002)

Corporate and Auditing Accountability, Responsibility, and Transparency (Sarbanes-Oxley) Act (2002)