Search results

This paper aims to investigate to what extent core, technical and social components of relationship value influence customer satisfaction and loyalty in the high technology business to business (B2B) markets.

Seven attributes of a high-technology buyer-seller relationship are identified representing the core, technical and social nature of relationship value. A conceptual model is proposed in which customer satisfaction mediates between the relationship value components and the two aspects of customer loyalty – attitudinal and behavioural. The empirical study is conducted in India employing 127 high technology customers. Structural equation modelling and path analysis is used to test the hypothesized linkages and examine the impact of different components.

Technical and social components of value influence customer satisfaction to a greater extent than the core components. Whilst behavioural loyalty is more driven by core components, attitudinal loyalty is more influenced by the social component. Satisfaction mediates the links between relationship value components and the two aspects of loyalty.

Future research could test the modelled linkages in different countries and using larger samples and investigate the supplier perspective.

The paper provides useful implications for high tech product suppliers to improve their relationship with their customers. Suppliers must develop collaborative product/technology development projects and explore opportunities for personal relationships/rapport building with their customers, whilst delivering a quality product at a competitive price.

To the best of the authors’ knowledge, the paper is the first in B2B literature to provide an insight of how the different components of relationship value vary in influencing satisfaction and loyalty in a high technology B2B buyer-seller relationship.

This systematic literature review analyses the determinants and consequences of executive compensation-related shareholder activism and say-on-pay (SOP) votes. The review covers 71 empirical articles published between January 1995 and September 2017. The studies are reviewed within an empirical research framework that separates the reasons for shareholder activism and SOP voting dissent as input factor on the one hand and the consequences of shareholder pressure as output factor on the other. This procedure identifies the five most important groups of factors in the literature: the level and structure of executive compensation, firm characteristics, corporate governance mechanisms, shareholder structure and stakeholders. Of these, executive compensation and firm characteristics are the most frequently examined. Further examination reveals that the key assumptions of neoclassical principal agent theory for both managers and shareholders are not always consistent with recent empirical evidence. First, behavioral aspects (such as the perception of fairness) influence compensation activism and SOP votes. Second, non-financial interests significantly moderate shareholder activism. Insofar, we recommend integrating behavioral and non-financial aspects into the existing research. The implications are analyzed, and new directions for further research are discussed by proposing 19 different research questions.

Behavioral strategy, as a cognitive- and social-psychological view on strategic management, has gained increased attention. However, its conceptualization is still fuzzy and deserves an in-depth investigation. The authors aim to provide a holistic overview and classification of previous research and identify gaps to be addressed in future research.

The authors conducted a systematic literature review on behavioral strategy. The final sample includes 46 articles from leading management journals, based on which the authors develop a research framework.

The results reveal cognition and traits as major internal factors. Besides, organizational and environmental contingencies are major external factors of behavioral strategy.

To the authors’ best knowledge, this is the first holistic systematic literature review on behavioral strategy, which categorizes previous research.

The purpose of this paper is to discern the impact of main behavioral factors that could affect the decision of adopting IFRS in developing countries (DCs). In other words, this work looks to identify the different variables that are likely to influence the adoption of IFRS in these countries.

The methodological orientation of this research is to highlight and analyze the correlation between the cited factors and the IFRS adoption in DCs. Tested models are functions of logistic regression. To assess the parameters of these functions, the commonly used method is not that of ordinary least square but the maximum likelihood technique. In short, this study followed a hypothetical-deductive methodology by referring to the application of a logistic regression for each of the variables presumed to be analyzed. The authors implement this empirical model by using the neo-institutional approach and basing on a sample of 108 DCs.

The empirical results show that there exists a bidirectional causal relationship between the majority of the developed behavioral variables and the decision of whether adopting or unadopting IFRS by DCs. They also indicate through multivariate analysis that the selection of IFRS by DCs is primarily legitimized by institutional and social pressures (institutional isomorphism).

It is essential to indicate that some limits might be assigned to the study. They are attached principally to the use of a dichotomous dependent variable which presents a restriction in a sense where the robust inequality at the level of the numbers of the countries of sub-samples can relatively weaken the findings. There are also few studies that jointly analyze the behavioral dimensions within a country and the adoption of IFRS. Institutional theory emanated from the research has proved useful in escaping this limit.

These empirical insights are of particular interest to local accounting standard setters of the selected countries since they can provide a better discernment of factors that can encourage the adoption of IFRS. Indeed, the research can be a reference for governments to better identify the economic, political and institutional obstacles that have an impact on behaviors which could compel countries to flee the adoption of IFRS. This paper will also be helpful for future research studying the links between human behavior and accounting in a general way. It should be noted that the results will be significant for future studies looking for real behavioral factors that drive a country to adopt an accounting framework. The studies will be able to use the empirical variables as a starting point and then they can extract new measures to identify the impact of behavior on decisions to adopt any standards.

At the present study, the authors strive to provide input to the literature by focusing on the determinants of the choice of an accounting practice in a DC reverberating to a new dimension which is the behavioral attribute.

This paper aims to develop the concept of interorganizational adaptation (IOAD) in customer‐supplier dyads, and more specifically its behavioral dimension and its main impacting factor constituted by power.

Building on social capital literature, the paper develops a comprehensive classification of behavioral IOAD. The proposed cognitive, relational and structural sub‐dimensions are explored through an embedded multi‐case study in the European food industry. Data are collected at both sides of the dyads, providing a rich account of supply chain partnering.

The cases show that acknowledgement and understanding of the behavioral dimension of IOAD, besides the more elaborate technical dimension, aids in explaining several paradoxical situations. Furthermore, the case data confirm the projected relationship between power and technical IOAD; dominated relationships present unilateral technical IOAD, whereas reciprocal relationships present bilateral technical IOAD. Analysis of a deviant case, however, suggests that the impact of power is weakened by the presence of behavioral IOAD.

A longitudinal rather than the cross‐sectional research design used might shed additional light on the phenomenon. Nonetheless, the relationship age of the six cases varies from three to 50 years providing data related to different stages of partnering.

The paper fosters practitioners' attention for behavioral aspects of supply chain partnering in order to understand actual successes and failures.

The paper shows that social capital theory contributes to one's understanding of IOAD.

The aim of this exploratory study is to analyze if the most used factors related to the engaging interaction and long-term engagement with online applications can be applied to WhatsApp in a context of everyday life in Madrid and to investigate what parameters would best describe the engagement with WhatsApp in this context.

A qualitative method was employed to explore the cognitive, emotional and behavioral factors that mainly comprise the experience of a user with an online application, both at a point in time and over time. Data from 30 semi-structured interviews and questionnaires from six group chats were collected and analyzed. The sample was made up of people aged from 13 to 58 years old.

Findings suggest that the factors used in this study to evaluate long-term engagement and engaging interactions with WhatsApp are relevant, except for cognitive factors related to engaging interactions, indicating that the cognitive point of view is more difficult to apply in the engaging interaction analysis. Other attributes related to information retrieval are suggested, best suited to the informative use of this tool.

Long-term engagement studies are scarcer concerning Mobile Instant Messaging applications. Regarding engagement interaction, its analysis focusing on WhatsApp has not been approached. This study suggests the convenience of using parameters related to information to evaluate the engaging interaction, according to the informative use of the application.

This article consists mainly of a description, analysis and criticism of four research studies in the area of behavioural accounting. We have selected these particular studies because of the frequency with which they are referred to in articles on behavioural accounting in a wide number of journals, which have as their basic audience both practising and academic accountants. To generalise, the majority of these articles are concerned with how the behavioural variable in relation to accounting information should be managed, and vice‐versa, i.e. they are predominantly prescriptive. The prescription is sometimes presented as a set of guidelines for management action, based on references to research studie.

This paper aims to explore the notion of communication in accounting and in doing so elucidates the wider connotation of accounting frontiers offered in the Islamic philosophy, reflecting upon the Islamic doctrines that are indicative towards and offer a variety of implications for communication and accounting.

Drawing from the Islamic sources – Quran and other key texts – and other relevant preceding literature, the paper deliberates key Islam principles of significance and outline what they suggest for communication in accounting.

Islam has a profoundly embedded concern of the communicative aspect from a holistic viewpoint that is clear within its accounting implications as well. This paper illustrates the social aspects of Islamic accounting through its stance on communication, thereby opening up the more enabling potentials of Islamic accounting informed by wider and more facilitating dimensions of Islam’s teachings: Islam’s holistic approach to life; its attentiveness on society and its various groups; and its emphasis on behavioural conduct and emotional aspects. Consideration on these principles throws into questions the Western ways, develops and hones the existing stand of hegemonic positions and submits new ways forward.

Aspiring organisations and larger entities such as nations who encourage the development of Islamic economy can benefit from the added accountability of entities to encompass the social and ethical responsibilities.

The paper highlights Islamic doctrines as a basis of just and responsible accounting communication via incorporating the macro-societal elements and the behavioural communicative aspects.

The Islamic communication principles open up the inclusion of the missing behavioural aspect from accounting communication. This paper provides the necessary theoretical framework on how to include the humane side within accounting communication.

The behavioural aspects of educational quality assurance receive almost no recognition or comment. The process is represented solely by the written reports, which are the end product. Nevertheless, anecdotally it is known that such exercises make an impact both in their anticipation and in their implementation. The thinking behind them, the way they are structured, and the form of the organizations which underpin them, are the product of a political philosophy, as well as of consultation with various interested parties. Much is at risk if an institution is judged unsatisfactory, and so the final wrap‐up meeting has the potential to be fraught. There are parallels in all this with the internal audit process, and there is the advantage that detailed studies have been conducted of the behavioural aspects of this activity. Draws out the repercussions of this on educational quality assurance.

The research goal was to trace behavioural patterns of management accountants, comprising activities and courses of action, in order to enhance understanding of the management accounting profession.

Protoscripts were derived, using interview techniques and a research method called “interpretive interactionism”. These protoscripts depict observable, recurrent activities and patterns of interaction characteristic for a group of persons, and can be used in various types of situations.

The paper describes the procedure and outcome of the collection of behavioural protoscripts used by management accountants and controllers, as well as their possible ordering.

The findings enlarge understanding of the controller profession, but are limited solely to controller activities. The protoscripts collected are stereotypical, at least for the controllers interviewed. Of course, all human experience is interpretation and it should be acknowledged that interpretations are never complete.

The control mechanisms and instruments that emerge in an organisation are the result of several interrelated factors and processes. Of special interest here is the behaviour of management accountants and controllers in shaping, maintaining and exerting control. Behavioural protoscripts can show how management accountants give contents to their role and structure their daily work.

Scripted behaviour of management accountants has received little prior research attention, especially in combination with the research method of interpretive interactionism.