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Publication date: 16 October 2020

Lori R. Fuller and Tara J. Shawver

This study explores the whistleblowing judgments and intentions of accounting students utilizing scenarios involving accounting earning’s manipulations and fraud…

Abstract

This study explores the whistleblowing judgments and intentions of accounting students utilizing scenarios involving accounting earning’s manipulations and fraud. Individual differences affect how one makes decisions yet are rarely explored in the whistleblowing literature. As such, the authors conducted an exploratory study to determine if one’s cognitive style (the method a person uses to perceive incoming information and how they make decisions) affects whistleblowing judgment and intent. Using multivariate regression, the authors find that cognitive style significantly affects moral sensitivity, whistleblowing judgment, and whistleblowing intent. This chapter makes several important contributions to the existing literature. This is the first study that explores whether cognitive style affects moral sensitivity, whistleblowing judgments, and whistleblowing intentions. Second, it demonstrates that the models which exclude individual differences may be incomplete.

Details

Research on Professional Responsibility and Ethics in Accounting
Type: Book
ISBN: 978-1-83867-669-8

Keywords

Article
Publication date: 28 September 2021

Zahra Alvandi Poor, Mahdieh Mirzabeigi and Majid Nabavi

The purpose of this study aims to identify the impact of verbal-visual cognitive styles on the level of satisfaction and behavior in the textual and content search of…

Abstract

Purpose

The purpose of this study aims to identify the impact of verbal-visual cognitive styles on the level of satisfaction and behavior in the textual and content search of Google Images.

Design/methodology/approach

“Riding” cognitive style test and satisfaction questionnaire were used as data collection tools. Also, to collect data related to the image search behavior, the subjects’ transaction files were recorded using Camtasia software and then the files observed and reviewed. The research sample was 90 postgraduate students of Shiraz University.

Findings

The results showed that cognitive styles in interaction with the text-based and content-based search system of “Google Images” affected user’s satisfaction. Text-based image retrieval, in which vocabulary-based information needs were expressed, was more compatible with the verbal cognitive style and resulted in greater satisfaction. In contrast, in content-based image retrieval, where it was possible to express information needs in the form of images, users were more satisfied with the visual cognitive style. Verbal users performed more positively in text-based search and visual users in content-based search.

Originality/value

Considering the research gap, which has identified the performance of visual text-based and content-based systems in terms of satisfaction and cognitive style search behavior, the present study could be considered a small effort to promote science.

Details

Aslib Journal of Information Management, vol. 74 no. 1
Type: Research Article
ISSN: 2050-3806

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Article
Publication date: 5 April 2021

Aihui Chen, Ying Yu and Yaobin Lu

The peer-to-peer (P2P) accommodation-sharing market has developed rapidly on the strength of information technology in recent years. Matching providers and customers in an…

Abstract

Purpose

The peer-to-peer (P2P) accommodation-sharing market has developed rapidly on the strength of information technology in recent years. Matching providers and customers in an information technology (IT)-enabled platform is a key determinant of both parties' experiences and the healthy development of the platform. However, previous research has not sufficiently explained the mechanism of provider–customer matching in accommodation sharing, especially at the psychological level. Based on field cognitive style theory, this study examines how the match and mismatch affect customers' online and offline satisfaction and whether a significant difference exists between online and offline satisfaction under different matching patterns.

Design/methodology/approach

The authors test the proposed theoretical model using 122 provider–customer dyad data collected through a field study.

Findings

The results suggest that customers' online and offline satisfaction under match is significantly higher than that under mismatch. In addition, customers' online satisfaction is significantly higher than their offline satisfaction under mismatch, but there is no significant difference between the two under match. The perceived price fairness also plays a moderating role in the case of mismatch.

Originality/value

In summary, these findings provide a novel understanding about the matching patterns and their outcomes in the accommodation-sharing context and expand the contents and applications of field cognitive style theory and matching theory. This study will help these IT-enabled platforms to provide personalized matching services at the psychological level, thereby enhancing user experience and corporate competitiveness. 10; 10;

Details

Information Technology & People, vol. 35 no. 3
Type: Research Article
ISSN: 0959-3845

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Article
Publication date: 27 May 2014

Roya Molaei, Mohammad Reza Zali, Mohhammad Hasan Mobaraki and Jahngir Yadollahi Farsi

The purpose of this paper is to investigate the effect of entrepreneurial idea dimensions (the value, content, number and novelty of idea) along with intuitive cognitive

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Abstract

Purpose

The purpose of this paper is to investigate the effect of entrepreneurial idea dimensions (the value, content, number and novelty of idea) along with intuitive cognitive style versus an analytical style on students' entrepreneurial intention.

Design/methodology/approach

To evaluate these relationships, the data are obtained from an extensive survey of 376 undergraduate students of campuses of Behavioral Sciences and Engineering at University of Teheran. The data are analyzed by the methodology of structural equation modeling (SEM) with using LISREL software and SPSS.

Findings

According to the SEM results, for students with intuitive cognitive style, among the four dimensions of entrepreneurial idea (i.e. idea's content, volume, value, and novelty), the greatest direct effect belongs to the idea volume and idea content. Further, for the students with analytical cognitive style, the idea volume and the idea value have the maximum direct impacts on their entrepreneurial intention meanwhile the least direct effect belongs to the idea novelty. In general, entrepreneurial intention of the students, in both groups of intuitive and analytical cognitive styles, is highly influenced by the volume of their entrepreneurial ideas. Therefore, the ideas volume is the most important factor to start up a new business in future by potential entrepreneurs all with analytical or intuitive cognitive styles.

Practical implications

It is recommended that entrepreneurship and business students who are attending entrepreneurship and business skills training courses should be categorized into two distinct groups of intuitive and analytical. For the group of students with intuitive cognitive style, an entrepreneurship training with systematic views and a method of establishing and reinforcing positive and stable emotions should be offered. For those with analytical cognitive style, trainings for “designing and writing Business Model and Plan”, “Opportunity recognition and feasibility study” and its related soft wares should be presented. Accordingly, in order to create and increase the entrepreneurial ideas number among all students, it is suggested that a course entitled “Entrepreneurial Idea Generation” be offered in Entrepreneurship Education Programs at undergraduate and graduate levels.

Originality/value

The paper is one of the first papers to clarify and empirically assess the effects of entrepreneurial ideas dimensions on entrepreneurial intention considering the subjects' cognitive style as a mediating variable.

Details

Journal of Entrepreneurship in Emerging Economies, vol. 6 no. 2
Type: Research Article
ISSN: 2053-4604

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Article
Publication date: 9 May 2008

Arto Lindblom, Rami Olkkonen and Lasse Mitronen

This paper aims to investigate the cognitive styles of contractually integrated retail entrepreneurs with respect to marketing decision making. The study addresses two…

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Abstract

Purpose

This paper aims to investigate the cognitive styles of contractually integrated retail entrepreneurs with respect to marketing decision making. The study addresses two research questions: How can the cognitive styles of these retail entrepreneurs be classified? If there are differences in the cognitive styles of retail entrepreneurs, how are these differences reflected in their business performance?

Design/methodology/approach

Following a literature review and conceptual analysis, a questionnaire on cognitive styles is developed on the basis of Jung's “typology theory” and the Myers‐Briggs Type Indicator. A quantitative internet survey study is then conducted among 226 retailers contracted to the K‐alliance of Finland. The results are then subjected to statistical analysis.

Findings

The study reveals that the cognitive style of most of the studied K‐retailers is in accordance with the style of salaried managers, rather than that of “entrepreneurs”. The study also finds no clear relationship between the cognitive styles of the respondents and their business performance.

Research limitations/implications

The possible existence of explanatory factors other than cognitive styles was not considered in the study. Further research is required on other variables that might have a direct or indirect effect on the business performance of retailers.

Practical implications

The study has implications for the governance and management systems of contractually integrated retailing organisations; in particular the study suggests that such management systems might inhibit entrepreneurial cognitive styles.

Originality/value

The paper offers new perspectives on entrepreneurship in the context of contractually integrated retailing organisations.

Details

International Journal of Retail & Distribution Management, vol. 36 no. 6
Type: Research Article
ISSN: 0959-0552

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Article
Publication date: 17 July 2019

Meng Qi and Steven John Armstrong

This paper aims to investigate the influence of cognitive style diversity on intra-group relationship conflict and individual-level organizational citizenship behaviors…

Abstract

Purpose

This paper aims to investigate the influence of cognitive style diversity on intra-group relationship conflict and individual-level organizational citizenship behaviors (OCBs). The role of leader-member exchange as a moderating variable is also examined.

Design/methodology/approach

The authors used hierarchical linear modeling and hierarchical regression analysis to analyze results from a sample of 344 members from 83 teams nested within 126 departments in six manufacturing organizations in the People’s Republic of China.

Findings

Results yielded general support for our hypothesized relationships between cognitive style diversity and intra-group relationship conflict. Leader-member exchange was also found to moderate the relationship between these two variables. Contrary to expectations, there were no relationships between these variables and individual-level organizational citizenship behaviors.

Originality/value

This research addresses calls from the team diversity and conflict literature to address the understudied area of deep-level cognitive diversity. Second, this study addresses previous calls for more team-level and mixed-level theory and methodology to inform OCB research. Third, this is the first study of group-level cognitive style diversity and the moderating influence of leader-member-exchange and provides valuable insights into ways of mitigating some of the negative effects of cognitive diversity on teams.

Details

International Journal of Conflict Management, vol. 30 no. 4
Type: Research Article
ISSN: 1044-4068

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Article
Publication date: 1 February 2006

Martin Graff

This paper aims to review the literature on the utility of employing the construct of cognitive style in understanding behaviour in web‐based learning environments.

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Abstract

Purpose

This paper aims to review the literature on the utility of employing the construct of cognitive style in understanding behaviour in web‐based learning environments.

Design/methodology/approach

The paper initially examines whether the web architecture may be matched to an individual's cognitive style in order to facilitate learning, before progressing to assess whether different architectures influence a web users' internal representations of web‐based learning systems, as measured by concept map drawings. Other issues explored are users' web navigation and users' sense of learning community when receiving instruction via web‐based learning environments.

Findings

The studies reviewed indicate that cognitive style is a pertinent factor for consideration when assessing the success with which users engage with web‐based learning systems.

Research limitations/implications

Some of the studies reviewed here are small‐scale and caution is urged in generalising the findings.

Practical implications

In terms of the practical implications, however, it is suggested that web‐based systems should be designed with consideration to individual differences in user characteristics, as this is related to the success with which users learn, navigate and interact socially in an online environment. However, it is concluded that more research is required in order to produce general rules relating cognitive style to the use of web‐based learning systems.

Originality/value

The findings from the numerous studies on the implications of considering the function of individual differences in using web‐based learning are notable and useful in the context of web‐based instruction.

Details

Education + Training, vol. 48 no. 2/3
Type: Research Article
ISSN: 0040-0912

Keywords

Article
Publication date: 15 July 2014

Nadjla Hariri, Maryam Asadi and Yazdan Mansourian

– The purpose of this paper is to investigate the effects of verbal-imagery cognitive styles of information searching behavior of users in using the Web.

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Abstract

Purpose

The purpose of this paper is to investigate the effects of verbal-imagery cognitive styles of information searching behavior of users in using the Web.

Design/methodology/approach

In all, 44 participants were recruited for this study. The participants’ cognitive styles were measured by using Riding's Cognitive Style Analysis test. Three search tasks were designed based on Kim's search task definitions. Moreover, an individual lab session was arranged and then participants’ memos were analyzed using content analysis.

Findings

In all, 48 strategies in four categories of behaviors in searching the Web were identified. There were associations between users’ cognitive styles and their information searching behavior. The participants’ selection of the search initiation behaviors varied, so that imagers suffered from more varied initial behavior than verbalizers. The verbalizers tended to search in a narrow area, then broadening the area and following structured navigation and reading behavior to process information, while imagers tended to search in a general area, then narrowing down the search and adopting mixed navigational styles and mixed behaviors to process information. This study revealed that there was a difference in search performance of verbalizers and imagers descriptively, as verbalizers spent more time compared to imagers and imagers visited more nodes than verbalizers for the tasks completion. In addition, the task was an important variable influencing the search performance. Based on the key findings (search initiation behaviors, formulating search queries, navigational behaviors, information processing behaviors), a conceptual pattern of Web searching and cognitive styles is presented.

Research limitations/implications

The study provides a new understanding of Web users’ information search behavior based on cognitive styles which contributes to the theoretical basis of Web search research. It also raises various questions within the context of user studies

Originality/value

The paper adopted a mixed approach in the area of information searching on the Web. A valuable contribution lies in the methods developed.

Details

Aslib Journal of Information Management, vol. 66 no. 4
Type: Research Article
ISSN: 2050-3806

Keywords

Article
Publication date: 10 April 2017

Abdul Halim Busari, Yasir Hayat Mughal, Sajjad Nawaz Khan, Shahid Rasool and Asif Ayub Kiyani

This paper argues that teachers’ promotion should also have an impact on turnover intention. The purpose of this paper is to determine the relationship between promotion…

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Abstract

Purpose

This paper argues that teachers’ promotion should also have an impact on turnover intention. The purpose of this paper is to determine the relationship between promotion and turnover intention of advance learning institutions of the Khyber Pakhtoon Khwa Province of Pakistan and the moderating effect of the analytical cognitive style.

Design/methodology/approach

A quantitative approach is used predominantly. A questionnaire survey research design is used to collect the data from the entire province and 502 completed questionnaires were collected from the respondents. The questionnaire included the Job Descriptive Index consisting of seven items on job satisfaction, the turnover intention questionnaire consisting of three items and a five-point Likert scale used to determine cognitive style index (CSI); the CSI was used. The fourth section included an open-ended questionnaire and the fifth section included demographic variables. Hierarchical multiple regressions were used to check how much variance promotion occurs upon turnover intention and it also determined how much variance analysis cognitive style occurs upon promotion and turnover intention of advance learning institutions of the KPK province of Pakistan. The correlation results from a bivariate Pearson correlation showed significant results, which were later strengthened by the regression results.

Findings

The findings suggested that a negative relationship was found between promotion and turnover intention, whereas a weak correlation was found between promotion and analytical. Moderating results show that analytical cognitive style does act as a moderator between the promotion and turnover intention.

Research limitations/implications

This research was only carried out on advance learning institutions; thus, the findings can only be generalized to higher education institutions in the Khyber Pakhtoon Khwa state.

Practical implications

This extended model of job satisfaction will be useful to lead to changes in job satisfaction and turnover intention of academicians of the Khyber Pakhtoon Khwa province of Pakistan. The findings of this study could be used to guide the management of advance learning institutions and professional academicians to build targeted learning activities around key components of the academician’s promotion, determine where individuals are in their journey, set personalized goals and provide feedback to the management in the process of the development of policies for academicians of advance learning institutions.

Social implications

The findings of this study will help the higher education commission of Pakistan to make policies that will enable higher education institutions to formulate flexible promotion policies for teachers in order to retain them.

Originality/value

The findings of this study are a valuable extension of the relevant research as this is the first empirical study to examine the effects of cognitive style on promotion policies and turnover intention in advance learning institutions of Pakistan. In the context of an efficient and effective educational policy, a greater understanding of an academician’s promotion could facilitate the development of a more effective policy practice that would increase not only the job satisfaction of the academicians but decrease the turnover intention of the academicians.

Details

Journal of Management Development, vol. 36 no. 3
Type: Research Article
ISSN: 0262-1711

Keywords

Article
Publication date: 21 March 2008

Eva Cools and Herman Van Den Broeck

The purpose of this paper is to contribute further insights into how cognitive styles influence managerial behaviour, using a qualitative approach.

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Abstract

Purpose

The purpose of this paper is to contribute further insights into how cognitive styles influence managerial behaviour, using a qualitative approach.

Design/methodology/approach

Written testimonies were gathered from people with different cognitive styles, and content analysed (n=100).

Findings

Qualitative evidence was found for managerial style preferences in accordance with cognitive styles, leading to various ways of decision making, conflict handling, and giving feedback.

Research limitations/implications

Future research should explore how these results can be linked to contextual elements and to managerial performance.

Practical implications

This study contributes to increased managerial style awareness, which is important for intrapersonal development and interpersonal cooperation.

Originality/value

This is one of a few studies that have sought to qualitatively grasp the implications of having a particular cognitive style. It provides relevant insights into task‐ and people‐oriented managerial practices beyond previous, mainly quantitative studies.

Details

Education + Training, vol. 50 no. 2
Type: Research Article
ISSN: 0040-0912

Keywords

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