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This paper views the outputs of the accounting information system as elements of a control system. These outputs may be of a financial accounting nature as well as a managerial accounting nature. Rewards for management are often based on measures typically found in the annual reports. Managers have an interest in making sure these measures are favorable. This paper presents ways for management to deal with situations where what is good (bad) for the manager may be bad (good) for the company.

This study aimed to investigate the mediating role of financial attitude and perceived behavioral control with financial behavior in the association between excessive use of social networking sites (SNSs) and financial well-being among working millennials.

A crossed-sectional survey was used to obtain data through a self-administered questionnaire. A total of 485 working millennials (M age = 32.28, years, SD age = 4.75) in Malaysia participated in the study based on a purposive sampling technique. Covariance-based structural equation modeling (CB-SEM) was used to evaluate the measurement model and the proposed serial mediation model.

The findings of this study revealed that excessive use of SNS is negatively associated with financial well-being. Also, the findings suggested that financial attitude and perceived behavioral with financial behavior serially mediated the negative relationship between excessive use of SNS and financial well-being, respectively.

Several implications were suggested and discussed to prevent the negative impact of excessive SNS use on financial well-being among young working adults. Policymakers and financial service providers (e.g. banks) can draw from the findings by constantly framing and delivering their messages to increase the young working adults' awareness of pitfalls of excessive use of innovative technologies on their financial attitudes and self-control over their behaviors and financial well-being.

This study entails some new insights on examining the impact of excessive use of SNS on working millennials' financial well-being as well as the underlying mechanisms behind this phenomenon.

This experimental study investigates the connotative (measured) meaning of the concept “auditor independence” within three audit engagement case contexts, including two acknowledged in the literature to represent significant potential threats to independence. The study’s research design utilises the measurement of meaning (semantic differential) framework originally proposed by Osgood et al. (1957). Findings indicate that research participants considered the concept of independence within a two factor cognitive structure comprising “emphasis” and “variability” dimensions. Participants’ connotations of independence varied along both these dimensions in response to the alternative experimental case scenarios. In addition, participants’ perceptions of the auditor’s independence in the three cases were systematically associated with the identified connotative meaning dimensions.

Using a recent television series as a start point, this paper aims to explore risk management and the impact of serious offending on individuals and communities.

Concepts like mad, bad, good, or evil are examined in the context of horrific social events and links to recent developments in government strategy aiming to strengthen and protect community resilience.

It is shown how the nature of society and modern lifestyles can influence the resilience levels and the likelihood of individuals from all walks of life contributing towards community resilience.

Community resilience is positioned with the idea that society should not only support direct victims of horrific events, but also those indirectly affected in the same local community.

The paper argues that the notion of community resilience provides a useful framework for thinking about how, in a risk‐averse society, community participation to promote wellbeing within particular neighbourhoods might be facilitated.

The view that supply chain learning (SCL) has become a fundamental capability that supply chains must employ to innovate and improve their financial, technological, operational, environmental and social performance is widely accepted. However, the SCL phenomenon is still understudied and not fully understood by scholars, decision-makers and government representatives. This article aims to make sense of the existing literature and to identify important research directions that require further attention.

This article reviews the diversity of SCL in the literature, proposes a typology of such a phenomenon, provides an overview of key articles in the literature and identifies a series of recommendations for the future development of the field.

This article combines two fundamental dimensions from the literature (i.e. SCL driver and SCL network) to produce a typology of four types of SCL: Captive, Consortium, Selective and Distributed.

The typology proposed here offers an important framework for supply chain decision-makers to rely on when implementing SCL initiatives. The implications of each type of SCL offer a robust rationale for decision-makers to adopt the most appropriate type of SCL or combinations of SCL types, given each situation. In addition, the typology supports policy-makers in further understanding the SCL phenomenon and creating effective innovation, economic development and sustainability policies through supply chains.

This article offers a novel typology that the authors hope will help scholars to advance the field of SCL in order to understand this important phenomenon. There is no good/bad/better/worse SCL type in the proposed typology, but the critical element for the success of SCL efforts is the level of fit between the type of SCL, the type of knowledge to be created and diffused, and the outcome supply chains aim to achieve with that learning effort. In addition, the authors coin the construct of “the learning supply chain”, which refers to a supply chain that learns constantly by employing all four types of SCL simultaneously.

This paper's purpose was to examine the impact of geomagnetic activity (GMA) on the timing and valuation of earnings information disclosed by firms every quarter.

The authors start the analyses with a sample of 112,669 client firms from 1989 to 2018. To analyze the impact of GMA on the earnings response coefficient (ERC), the authors use the three-day cumulative abnormal returns and cumulative abnormal returns for the extended post-earnings announcement window [2, 75] as the dependent variables. The authors interact unexpected earnings (UE) with the C9 Index, an index commonly used to measure GMA and study how GMA affects the pricing of new public information. To examine the effect of GMA on the timing of disclosure of earnings news, the authors regress a variant of the GMA index on the propensity to disclose bad earnings news.

The authors find significantly lower earnings response coefficients during periods of high GMA. This effect is permanent and stock prices do not correctly incorporate the implications of earnings information over time. The authors also show that managerial behavior is affected by GMA as well and the managers are more (less) likely to release bad (good) news during periods of higher activity. Finally, the authors also find that in situations where stakeholders are likely to rely on modern technology that depends minimally on humans, the adverse impact of GMA on the pricing of earnings information is mitigated.

The literature on the effect of GMA on the capital market is very limited and focuses primarily on stock returns, while the behavioral finance literature focuses on circumstances like weather, temperature and sporting outcome to study how the investors' mood affects their capital market behavior. The authors add to both the literature by investigating how GMA influences investors' and managers' behaviors in the capital market.

The purpose of this paper is to examine whether managers consider social and environmental information in evaluating projects.

Built on the stakeholder theory, this study hypothesises that managers consider social and environmental information in evaluating their projects. To test the hypotheses, this study employs experimental design.

The authors find evidence that managers consider social and environmental information in evaluating their projects.

This study finds that social and environmental information is relevant for managerial decision making, particularly in project evaluation.

Social and environmental information is considered relevant for project evaluation decision. Hence, managers should be provided those information.

To the best of the knowledge, this is the first accounting study which examines the effect of social and environmental information on managers’ decisions, particularly in the Asian context using experimental approach. Previous studies only examined the effect social and environmental information on external stakeholders, such as investors.

The study is motivated by business' mixed response to increasing demand for customer service, leaving the question as to its impact on performance open. The study is concerned with the impact of customers' perception of customer service (bad/good) on variables that are known to drive revenue, i.e. customer satisfaction, perceived relative attractiveness, and commitment.

Data were collected through a survey among bank customers. Two groups were sampled: customers who have experienced good or bad customer service. The hypotheses were tested by applying structural equation modeling and running two group analysis using the PLS and LISREL softwares.

Customers that experience bad customer service do take into account the same variables in their evaluation as do customers that experience good customer service. They do however, put different weights on every factor in the evaluation process. Also the strength of the relationships between the variables seems to differ. Typically, analyses showed that customers experiencing bad customer service tend to consider more thoroughly all aspects of the service; the relationships between the variables were stronger and the explained variance of each construct higher, than in the group of customers experiencing good customer service. However, the paths are not different across the groups.

The paper has only tested the model and hypotheses in one industry. Future research should test the same model using different industries reflecting different customer involvement levels.

From this study, service managers can learn that investing in customer service in ongoing customer relations is “the right thing to do” as it is linked to customer equity through customers' commitment to the firm. Second, as customer service in such relationships drives perceived relative attractiveness, saving the bottom line by cutting back on the human side of the customer interaction, may harm the firm's competitive position in the marketplace.

The impact of customer service on key performance variables in ongoing relations has to the knowledge never been studied before.

The purpose of this paper is to assess management earnings forecasts in a continuous disclosure environment.

A large sample of hand checked Australian management earnings forecasts are examined. These data are analysed using a series of logistic regressions. Hypotheses are proposed and tested based on Skinner's litigation cost hypothesis. Increases in non‐routine management earnings forecasts post‐2000; and increases in the proportion of such forecasts that contain bad news are predicted. The relationship between forecast specificity and forecast news content is investigated.

It was found that, post‐2000, legislative changes and increased enforcement action by ASIC were followed by increased disclosure of non‐routine management earnings forecasts. For routine forecasts, no significant increase in forecast disclosure is observed. This result is consistent with Skinner as is the finding that the increased disclosure is only apparent for bad news non‐routine forecasts. For the second objective, evidence was found that the larger the gap between market expectations and actual performance the more specific the forecast, but only for bad news forecasts.

The study extends the small amount of research investigating the characteristics of management earnings forecasts. It also provides an assessment of the effectiveness of efforts by ASIC to ensure that management meet their continuous disclosure obligations.

This research aims to explore how consumers' local brand choices differ between air-polluted days and clean days, and why the difference occurs.

Two studies were conducted. Study 1 used the longitudinal consumption data of various yogurt brands and daily air quality indexes in 2014 and 2015. Study 2 conducted three rounds of surveys on a clean day, a general air-polluted day and a seriously air-polluted day.

The findings indicate that consumers show less tendency of attribution and compensatory consumption during air-polluted days, which in turn decrease their willingness to choose local brands.

Implications are provided for future research and marketing practice, especially for local companies that rely heavily on local consumers, and retailers in heavy air-polluted areas.

This paper is the first to illustrate the influence of air pollution on consumers' local brand choices, and it extends current understanding on air pollution and consumer choices by discovering psychological process underneath to explain the effect.