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This paper aims to evaluate and structure the basic heuristics consumers use in evaluating word-of-mouth (WOM) about luxury hotel brands while analyzing the impact of deception in online consumer reviews.

The research used a two-study mixed-methods approach, using interpersonal deception theory and social proof theory as lenses to conduct our analysis. For the first study, a qualitative conceptual mapping analysis was conducted, examining online consumer reviews to identify key concepts and their relationships in the context of luxury hotel brands. In the second study, the themes were further examined using a fuzzy-set qualitative comparative analysis to analyze their causal complexity and association between variables to determine how they influence the perceived helpfulness of online reviews for luxury hotel brands.

The results underline the importance of functional, objective variables, such as the number of reviews and stars, as social proof heuristics and other factors, including clout, authenticity and analytic tone, as interpersonal communication heuristics. Therefore, consumers use a combination of social and interpersonal communication heuristics to extract information from reviews and manage deception risk.

The paper contributes to the consumer–brand relationship literature by assessing the heuristics consumers use in evaluating online reviews and provides additional information for research in online reputation management.

This study’s results can help marketing practitioners and brand managers manage their online reputations better. It can also aid managers in improving their messaging on hotel websites to entice consumers to complete bookings. Heuristics play an essential role in such messaging and understanding them can help marketers appeal directly to their target market.

This study contributes to the literature on consumer–brand relationships by providing a framework of heuristics that consumers use when evaluating luxury service brands and contributes to WOM and online reputation research by highlighting factors that may make online reviews more helpful.

The purpose of this study is to examine negative depictions of male homosexuality in US print and video advertising during the twentieth and early twenty-first centuries. It answers three research questions: What sorts of negative depictions of homosexuality are presented? How, if at all, have pejorative depictions of gay men evolved in the past 100 years? and Why have they changed?

The authors specify eight depictions of negative imagery in advertising and, using content analysis, assess 88 print and video advertisements featuring 133 depictions culled from a large sample.

Analysis reveals that, once rare, there has been a rapid expansion of negative gay imagery in advertisements beginning in 2000, even as gays are gain increasing acceptance and visibility. Typical advertisement depictions have evolved from men dressed as woman early in the twentieth century to men reacting with fear, revulsion or even violence to concerns that they might be gay or be subject to homosexual advances.

Given the paucity of available imagery, data collection was opportunistic and resulted in a relatively small sample.

Practitioners can benefit from explication of how various audiences can view certain advertisement depictions of gay men as insulting or threatening. They can then become more attuned to the impact of negative minority depictions in general.

Society can benefit from heightened awareness of the impact imagery can have on minority or marginalized groups. Results further illustrate society’s evolving and ambivalent views on homosexuality, the visibility of gay imagery in media in general and changing notions of manhood and masculinity.

The authors are aware of no other study that specifically categorizes and assesses negative depictions of gay advertisement imagery.

The purpose of this paper is to explore how variables like propensity to trust, website usability, social influence, customer awareness about internet-only banks (IOBs) and perceived compatibility influence customers’ initial trust formation toward IOBs’ acceptance. The model is based on the technology acceptance model, diffusion of innovation theory and theory of reasoned action.

A non-probability convenience sample of 239 IOBs’ potential adopters from France was used to test the structural equation model between initial trust antecedents and IOB’s usage intention.

Findings confirm the important role of trust in initiating customers’ relationship with IOBs and show that social influence, compatibility and website usability contribute the most to IOB’s initial trust formation. Indeed, it has been found that the level of consumer information about IOBs and propensity to trust have a moderate impact on consumer’s initial trust. Results revealed that there is a general lack of consumer’s awareness about IOB’s services features.

To promote the trustworthiness of their sites and services to potential consumers, IOBs should enhance WOM by using social network applications. IOBs need to develop marketing communication campaigns in which they can educate potential customers about IOB’s features. In addition, IOBs should demonstrate to their customers that IOBs’ banking system is consistent with their current lifestyle. IOBs are encouraged to develop a favorable impression by investing heavily on their website usability and information design.

This study contributes significantly to the marketing research literature related to consumer trust and electronic banking literature. Indeed, only a few marketing studies have been conducted about IOBs. The results show the role played by initial trust formation in the case of IOBs. In addition, it points out the importance of five trust cues: individual cues, knowledge cues, institutional cues, cognitive cues and social cues (social influence).

The liaison between America Online and Hispanic Publishing Corporation to launch an interactive area called HISPANIC Online attests to the growing importance of the Hispanic consumers to US corporations. Still, little published research exists documenting the evaluation and usage of Web advertising by this growing segment of the US population. Applying Pollay and Mittal’s seven‐factor advertising beliefs model, the authors explore the Hispanic Web users’ beliefs, attitudes, and use of Web advertising. The seven belief factors regarding Web advertising, as well as attitudes and demographic factors, of the Hispanic respondents were studied in three usage contexts of Web advertising: the attention subjects paid to Web advertisements; the frequency of subjects clicking on Web advertisements; and the frequency of subjects leaving Web sites. Multivariate discriminant analysis suggests that the seven belief factors and the attitude factor, along with age and income levels, are significantly correlated with the three usage contexts of Web advertising. The study results and implications for Web advertisers are discussed.

This paper aims to assess the empirical utility and conceptual significance of distributed leadership.

Three main sources of evidence are drawn on. The paper reviews some neglected commentary of an early generation of distributed leadership theorists. It also discusses a strand of social science writings on emergent small number management formations. An alternative interpretation of the findings of three recent empirical studies of distributed leadership is provided. Some unresolved issues are considered.

Distributed leadership arose in reaction to understandings of leadership that emphasised heroic‐like individual behaviour. It has achieved a high level of theoretical and practical uptake. This paper, however, argues for reconsideration. Distributed leadership is shown to be largely unremarkable, especially in light of the continuity between current writings and those of early generation scholars. This claim is also reinforced by the inability of most current scholars to develop the emergent potential of a tradition of writings on the division of labour in small groups (emanating mainly from the work of Georg Simmel). Finally, the paper argues that a more appropriate descriptor for recent leadership analyses may be “hybrid”, rather than “distributed”.

Conceptually and empirically, there is still work to do. First, leadership's distributed status now aligns it with power and influence, each for some time recognised as distributed, although the preference for leadership as a vehicle of analysis ahead of power and influence still lacks sufficient justification. Second, while distributed leadership is sometimes thought of as synonymous with democratic organisational leadership, the latter is shown to be conceptually distinct.

SNS, namely social networking sites, has become one of the most effective and fast channels of information diffusion and dissemination. As an influential way of online marketing, SNS has been increasingly used by tourism organizations and enterprises to shape their destination image. On the basis of previews literature of destination image and SNS, this paper used the text analysis software ROST Content Mining (ROST CM) System to do a case study of the SNS destination marketing of Singapore on Chinese market. The authors analyze the text related to Singapore tourism on the major SNS in mainland China: Renren, Sina Weibo, and Douban, through word frequency analysis and the social semantic network, to summarize the destination image of Singapore on SNS. The paper also focuses on the difference of image building by official and individual SNS. Results found by this paper can be used by the relevant tourism organizations and enterprises to improve their destination marketing and image building on SNS channels.

This research aims to measure compliance in a tax experiment among students. The aim of the study is to investigate relationships between claimed behaviour in a questionnaire and actual behaviour in an experimental environment, together with different behaviours between males and females, and different age cohorts.

A total of 630 undergraduate Commerce students at a New Zealand university completed a questionnaire on attitudes towards the tax system. The students subsequently participated in a simulation experiment requiring responses to hypothetical tax evasion decisions. Individual reward payments were contingent on the outcome of these tax evasion decisions. Questionnaire responses, which captured intended behaviour, were compared with actual behaviour in the experiment.

The study finds more compliant behaviour among older students and students who have been at university longer. It also finds female students demonstrate more ethical responses in their behaviour than male students. In contrast to extant literature, it finds a positive relationship between students indicating a preference for compliant behaviour in the questionnaire, and behaviour in the experiment. This leads support for the use of Defining Issues Tests (or similar instruments that capture moral development intentions) in ethics education research, and challenges recent studies that find a gap between intended and actual behaviour.

As with all experimental research, the design is necessarily an artificial representation of the real world. Thus, the ability to generalise from this research is restricted.

Much of the research into the influence of ethics education on accounting students focuses on student claims of how they would respond in a hypothetical situation as measured by a Defining Issues Test or similar instrument, in order to provide a measure of ethical development. In contrast, this study adopts a behavioural approach. The findings indicate that Defining Issues Tests are likely to be an appropriate tool for ethics education research.

In this article, we situate organizational cynicism at the nexus of the related constructs of burnout, stress, and antisocial behavior. We expand Dean, Brandes, and Dharwadkar's (1998) notion of behavioral cynicism to include cynical humor and cynical criticism. We also propose that cynical behavior has important, non-linear effects on employee work performance. Finally, we suggest that cynical behavior may act as a coping mechanism for employees and that such behavior moderates the stress–performance relationship.

Outside influences affect the progression of research in any discipline, including accounting. These influences offer one explanation for problems of replicability or comparability to previous studies, a common concern today. This article examines “who” participates in behavioral experiments and surveys involving accountants. This issue is important because of nontrivial differences in the composition of those in the accounting profession (and thus, participants in subject pools) over approximately 50 years of behavioral accounting research. Based on the theory of individual differences, we explore whether differences in the population of accounting research participants through the years could impact the replication or comparability of current-day research to earlier studies.

Our reading of available literature suggests that our profession has become more diverse in terms of gender and country of origin and that the oft-referenced characteristics of the millennial generation may also represent a distinct difference from previous generations of accountants. We discuss instances in which this changing nature of our profession, and thus our research population, could have implications for current-day behavioral accounting research.

The purpose of this paper is to examine the role of the International Union for the Conservation of Nature (IUCN) Red List of Threatened Species in achieving biodiversity conservation and preventing the extinction of species. The Red List is a calculative device that classifies species in terms of their exposure to the risk of extinction.

The paper draws on theorising in the Social Studies of Finance literature to analyse the Red List in terms of how it frames a space of calculability for species extinction. The analysis then traces the ways that this framing has overflowed, creating conditions for calculative innovations, such that assemblages of humans and calculative devices (i.e. agencements) are constructed with collective capabilities to act to conserve biodiversity and prevent species extinctions.

This paper has traced three ways that the Red List frame has overflowed, leading to calculative innovations and the construction of new agencements. The overflow of relations between the quality of “extinction risk”, produced by the Red List, and other qualities, such as location, has created opportunities for conservationists to develop agencements capable of formulating conservation strategies. The overflow of relations between the identity of the “threatened species”, produced by the Red List, and other features of evaluated species, has created opportunities for conservationists to develop agencements capable of impelling participation in conservation efforts. The overflow of ecological relations between species, discarded by the Red List’s hierarchical metrology of extinction risk classifications, has created opportunities for conservationists to develop agencements capable of confronting society with the reality of an extinction crisis.

The paper contributes to the accounting for biodiversity literature by addressing its fundamental challenge: explaining how accounting can create conditions within society in which biodiversity conservation is made possible.