Search results

The purpose of this paper is to make an initial attempt to understand if environmental and social sustainability practices of suppliers influence the buying decision and ultimate supplier selection in a purchasing organization.

In order to test the effects of sustainability on sourcing decisions, this research utilizes two scenario-based behavioral experiments grounded in a transportation carrier selection context.

Two scenario-based experiments with managerial participants were conducted and results suggest that environmental and social aspects of sustainability are indeed relevant sourcing considerations that impact both economic and relational aspects of exchange relationships. These sustainability aspects enable carriers to differentiate themselves in a highly commoditized market.

Extant research advocates for sourcing organizations to take an active role in selecting sustainable suppliers. However, little is known about how supplier sustainability performance impacts sourcing decisions and supplier selection. This research addresses this gap in the literature and explores the effects of price, environmental, and social sustainability on purchase intentions and trust formation in a transportation carrier selection context.

To address three issues of survey-based methods (i.e. the absence of behaviors, the reference inequivalence, and the lack of cross-cultural interaction), the purpose of this paper is to explore the potential of using the behavioral experiment method to collect cross-cultural data as well as the possibility of measuring culture with the experimental data. Moreover, challenges to this method and possible solutions are elaborated for intriguing further discussion on the use of behavioral experiments in international business/international management (IB/IM) research.

This paper illustrates the merits and downside of the proposed method with an ultimate-game experiment conducted in a behavioral laboratory. The procedure of designing, implementing, and analyzing the behavioral experiment is delineated in detail.

The exploratory findings show that the ultimate-game experiment may observe participants’ behaviors with comparable references and allow for cross-cultural interaction. The findings also suggest that the fairness-related cultural value may be calibrated with the horizontal and vertical convergence of cross-cultural behaviors (i.e. people’s deed), and this calibration may be strengthened by incorporating complementary methods such as a background survey to include people’s words.

The behavioral experiment method illustrated and discussed in this study contributes to the IB/IM literature by addressing three methodological issues that are not widely recognized in the IB/IM literature.

Heavy reliance on college students as surrogate experimental subjects has historically generated a great deal of controversy. Interestingly, despite its rudimentary importance to behavioral experimentation, recent dialogues on the issue are curiously scarce. This essay seeks to re-open a critical dialogue on the subject by reflecting on three theoretical or methodological issues central to the historical strife surrounding experimental subject surrogation.

The critical role of diet in climate change mitigation has raised behavioural approaches to the top of the agenda. In this paper, the authors take a critical look at these behavioural approaches and call for a more dynamic, practice-oriented understanding of long-term changes in sustainable food consumption and supply.

This approach is based on the experiences from a long-term experiment promoting sustainable eating in a workplace lunch restaurant using a series of informational and nudging techniques. In the experiment, the authors found that focussing solely on eating behaviours did not help to capture the multi-level change processes mobilised. The authors therefore propose a more dynamic, practice-oriented methodology for examining long-term changes in sustainable eating. The emprical data of the experiment are based on qualitative and quantitative data, consisting of customer survey, customer and kitchen personnel focus group discussions and monitoring data on the use of food items in the restaurant and their climate impacts.

The results draw attention to a series of practical challenges restaurants face when promoting sustainable eating. Directing analytical attention to tinkering helped to reveal the tensions brought about by labelling and nudging in menu planning and recipe development. The results show how tinkering required attentiveness to customers' wishes in both cases. Nudging offered more freedom for the restaurant to develop menus and recipes. In the case scrutinised, however, nudging customers towards tastier and more satiating vegetarian dishes included the use of dairy. This partly watered down the climate benefits gained from reduced meat consumption.

Rather than looking separately at changes in consumer behaviour and in the supply of food, the authors show how we need analytical concepts that enable the evaluation of their mutual evolution. Tinkering can assist us in this endeavour. Its adaptive, adjustive character, however, calls for caution. The development of praxis in food services and catering requires critical companions from the transdisciplinary research community. Research can provide systematic knowledge on the impacts of labels and nudges on kitchen praxis. However, research itself also needs to tinker and learn from experiments. This necessitates long-term speculative research strategies.

Behavioral decision research focuses on cognitive biases and other barriers to economic rationality. However, if cognitive biases are costly to eliminate, the second-best solution to bounded rationality may be less rationality rather than more. I define the concept of behavioral rationality and discuss two extreme forms of strategizing, which I call Romantic and Mercenary. Using twentieth century humanitarian Albert Schweitzer as a case study, I discuss the optimization of economic and behavioral rationality. I argue that the success of behavioral strategy as a field does not depend on removing cognitive biases but on helping people deliver more effective strategic actions.

Based on the theoretical development by House et al. (2004), the purpose of this paper is to investigate the cross-cultural differences of internal auditors’ perceptions on the importance of internal auditor skills.

The authors developed a survey based on the competency framework for internal auditing and collected data from the UK (Anglo cultural cluster) and Korea (Confucian cultural cluster). In total, 231 internal auditors participated in the study.

The results showed that UK auditors perceived behavioral skills as more important than cognitive skills, while Korean auditors had an opposite perception. Not surprisingly, UK auditors rated each sub-category of behavioral skills higher than Korean auditors; Korean auditors gave higher scores than UK auditors for each sub-category of cognitive skills.

One limitation of the study is that two different data collection methods were used for the study: online for the UK and paper-based for Korean auditors. Another limitation of the study is that the authors did not analyze the possible impact of each participating auditor’s background knowledge.

The findings of the study contributes to professional practice by providing culturally adaptive criteria for regulators’ policy-making, organizations’ employee hiring and training, and educators’ curriculum design across various cultural environments.

The findings of the study can provide some insights on cultural impacts to help academic researchers develop models regarding the internal auditor selection and training in different nations.

The purpose of this research is to investigate the direct and interaction effects of managers' tactics to deal with time pressure on behaviors and relational norms across transactional and collaborative buyer‐supplier relationships.

This research utilizes a novel scenario‐based experimental design. The lack of behavioral experimentation in logistics research is noticeable given the vital role that human judgment and decision making play in managing contemporary supply chains.

When supplier personnel exhibit signs of coping with time pressure, individual boundary spanners in buying organizations are less willing to engage in key collaborative behaviors and relational norms. These adverse effects are intensified in closer buyer‐supplier relationships.

Although internal validity is maximized in this type of research, such gains are achieved through the development of artificial business scenarios that lack external validity.

Although it should not be as much of a concern in working with transactional customers, supplier personnel involved in collaborative relationships should be cognizant of the potential negative impact of coping with time pressure and allot sufficient resources to manage critical partnerships.

This research contributes to better understanding the clash between maintaining collaborative relationships while simultaneously coping with time pressure.

This paper ranks university faculties, accounting doctoral programs, individual behavioral accounting researchers, and the most influential articles based on Google Scholar citations to publications in Advances in Accounting Behavioral Research (AABR). All articles published in AABR in its first 15 volumes are included and four citation metrics are used. The paper identifies the articles, authors, faculties, and doctoral programs that made the greatest contribution to the development of AABR. Such an analysis provides a useful basis for understanding the direction the journal has taken and how it has contributed to the literature (Meyer & Rigsby, 2001). The h-index and m-index for AABR indicates it compares favorably among its peers. Potential doctoral students with an interest in behavioral accounting research, “new” accounting faculty with an interest in behavioral accounting research, current behavioral accounting research faculty, department chairs, deans, and other administrators will find these results informative.

The purpose of this paper is to explore whether there is a prevalent entrepreneurial learning style trait associated with successful knowledge industry entrepreneurial practice.

The paper reviews prior entrepreneurship studies utilizing experiential learning theory and examines the learning style preferences of 168 knowledge industry entrepreneurs to deduce a hypothesized entrepreneurial learning style. The entrepreneur participants’ Kolb Learning Style Inventory scores are modeled to explore causal links to individual and firm level entrepreneurial success.

Preference for the Kolb Active Experimentation (AE) learning mode over Reflective Observation (RO) predicts adoption of a key entrepreneurial innovation behavior and significant entrepreneurial performance benefits. In contrast to published theories, the RO learning mode exhibits surprising negative effects on entrepreneurial performance. Data analysis also reveals that 90 percent of sampled co-founder/partners had at least one partner with the hypothesized entrepreneurial style.

The study fills a major research gap in entrepreneurial learning literature by identifying learning style traits associated with entrepreneurial success. The study findings can also be used by educators, practitioners and investors to help identify, appraise and develop entrepreneurial talent.

The study provides novel insights into the learning styles of practicing technology entrepreneurs by establishing a significant preference within this community for the AE and Concrete Experience learning modes. The study illustrates the negative effects of the RO learning mode which has previously linked to successful entrepreneurial practice.

The purpose of this paper is to describe two social simulations created to assess leadership potential and train leaders to make effective decisions in turbulent environments. One is set in the novel environment of a lunar moon colony and the other is a military combat command. The research generated from these simulations for assessing the decision effectiveness of potential leaders with different personality traits and decision styles under varying degrees of information quantity, uncertainty and complexity is summarized. Opportunities and limitations of applying current computer assisted technology to social simulations for assessing and developing leaders' decision effectiveness in turbulent environments is discussed.

College undergraduates and officer candidates in university ROTC programs made a series of decisions while being subjected to varying degrees of environmental turbulence in social simulations. The decision effectiveness of subjects with different personality characteristics under varying degrees of environmental turbulence was assessed through researcher observations, self‐reports, and peer ratings.

Social simulations are a cost effective way to assess and train leaders to make effective decisions in turbulent environments. The results of controlled experiments in social simulations have suggested that leaders with high levels of cognitive complexity and incongruity adaptation are more likely to be successful in highly turbulent environments than leaders with lower levels of incongruity adaptation ability and cognitive complexity who are more effective in more stable and structured situations.

The ease of modifying computer games renders them effective as low‐cost virtual worlds that have relevance in military leadership experimentation. However, the use of computer simulations alone fails to capture the impact that relationships and emotions have on leader decision making, highlighting the continuing need for social simulations that include these interpersonal aspects of decision making.

By participating in realistic social simulations, leaders can experiment with new decision styles without the risk of making real world mistakes that could jeopardize their own and their organization's future. The leaders who are most successful in adapting their decision style to the more complex requirements can be identified for promotion or assignment to appropriate settings.

Both military and civilian organizations are in need of cost effective way to assess and train leaders to make effective decisions in turbulent environments. Social simulations provide a unique approach to meeting these needs and can simultaneously provide a venue for research in associated areas.