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This paper offers a way of revivifying classical accounting research in the form of a pragmatist neoclassical programme with a sound epistemological underpinning.
Abstract
Purpose
This paper offers a way of revivifying classical accounting research in the form of a pragmatist neoclassical programme with a sound epistemological underpinning.
Design/methodology/approach
The paper draws on a pragmatist perspective on financial accounting and accounting research springing from John Dewey's theory of inquiry.
Findings
Although a pragmatist underpinning does not entail specific methodological prescriptions, it can provide fruitful insights in research design. The paper discusses the structure and content of a research programme drawing on a pragmatist underpinning and sets out proposals for a practical research agenda. Although the agenda is shaped around the topic of identifiable intangibles, much of the paper has substantially wider relevance.
Research limitations/implications
The approach justifies a revival in scholarly research employing classical methods and directed at improving accounting methods and standards.
Practical implications
The approach would promote closer engagement between scholarly accounting and practitioners such as standard-setters, making some contribution to closing the widely acknowledged gap between research and practice.
Originality/value
The paper offers a neoclassical programme of research drawing considerably more extensively on pragmatist philosophy than did theorisation in the classical period.
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Liridon Kryeziu, Mehmet Nurullah Kurutkan, Besnik A. Krasniqi, Veland Ramadani, Vjose Hajrullahu and Artan Haziri
The dynamism of competition in international markets requires managers to react accordingly and ensure the firm's survival and competitiveness. This study examines the impact of…
Abstract
Purpose
The dynamism of competition in international markets requires managers to react accordingly and ensure the firm's survival and competitiveness. This study examines the impact of cognitive styles and dynamic managerial capabilities (DMC) on a firm's international performance and the mediating role of these capabilities in the relationship between cognitive styles and international performance.
Design/methodology/approach
This study adopts a quantitative cross-sectional research design, employing a sample of 306 firm owner-managers from exporting companies in Kosovo.
Findings
The findings suggest that managers' cognitive styles positively influence firm international performance, including their impact on DMC. Results also indicate that only managerial cognition mediates cognitive styles' effects on a firm's international performance, compared to managers' social capital.
Originality/value
In this study, the authors contribute to the literature by integrating cognitive styles with DMC in a transition country. Moreover, the authors demonstrate that DMC mediate the impact of cognitive styles on the firm international performance.
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Min Ching Chen, Tak-Wai Chan and Yu Hsin Chen
Podcasting is a new mobile technology application for language learning. Drawing upon the stimulus–organism–response model and the interest driven creator (IDC) theory from…
Abstract
Purpose
Podcasting is a new mobile technology application for language learning. Drawing upon the stimulus–organism–response model and the interest driven creator (IDC) theory from e-learning, this study aims to develop and test an integrative conceptual framework. This study investigates contextual and environmental stimuli effects (content richness [CR], self-directed learning [SDL] and situational interest [SI]) from a podcast English learning context on learners’ experience states (cognitive absorption [CA], pleasure [PL] and arousal [AR]) and their subsequent responses (continuance learning intention [CLI]).
Design/methodology/approach
Using 416 valid responses from five universities located in North Taiwan, data analysis is performed using a structural equation model.
Findings
The results show that most of the interest factor stimuli (CR, SDL and SI) have significant impacts on learners’ experiences (CA, PL and AR), which in turn affect their CLI.
Practical implications
The findings provide useful insights for English show podcasters and operators to invest in establishing learners’ interest factor and stimulating experiences to improve their CLI.
Originality/value
This paper contributes to a better understanding of students who use contextual factors of podcast English learning and how these factors influence their CLI via a framework of stimulus–organism–response and the IDC theory.
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Siddharth Gaurav Majhi, Arindam Mukherjee and Ambuj Anand
Novel and emerging technologies such as cognitive analytics attract a lot of hype among academic researchers and practitioners. However, returns on investments in these…
Abstract
Purpose
Novel and emerging technologies such as cognitive analytics attract a lot of hype among academic researchers and practitioners. However, returns on investments in these technologies are often poor. So, identifying mechanisms through which cognitive analytics can add value to firms is a critical research gap. The purpose of this paper is to theorize how cognitive analytics technologies can enable the dynamic capabilities of sensing, seizing and reconfiguring for an organization.
Design/methodology/approach
This conceptual paper draws on the extant academic literature on cognitive analytics and related technologies, the business value of analytics and artificial intelligence and the dynamic capabilities perspective, to establish the role of cognitive analytics technologies in enabling the sensing, seizing and reconfiguring capabilities of an organization.
Findings
Through arguments grounded in existing conceptual and empirical academic literature, this paper develops propositions and a theoretical framework linking cognitive analytics technologies with organizations’ dynamic capabilities (sensing, seizing and reconfiguring).
Research limitations/implications
This paper has critical implications for both academic research and managerial practice. First, the authors develop a framework using the dynamic capabilities theoretical perspective to establish a novel pathway for the business value of cognitive analytics technology. Second, cognitive analytics is proposed as a novel antecedent of the dynamic organizational capabilities of sensing, seizing and reconfiguring.
Originality/value
To the best of the authors’ knowledge, this is the first paper to theorize how cognitive analytics technologies can enable dynamic organizational capabilities, and thus add business value to an organization.
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Keywords
Xuening Duan, Yu Chang, Wei Huang and Md Moynul Hasan
A shared cognitive schema is the fundamental source of tacit understanding within a team. This study aims to address how such a shared cognitive schema emerges and evolves in an…
Abstract
Purpose
A shared cognitive schema is the fundamental source of tacit understanding within a team. This study aims to address how such a shared cognitive schema emerges and evolves in an interdisciplinary research team.
Design/methodology/approach
This study uses an exploratory single case study to analyze the emergence and evolution of a shared cognitive schema in an interdisciplinary research team systematically. The authors spent more than two years collecting data from the IAM team via semistructured interviews, archival data and observation. Subsequently, a framework for the resulting mechanism model was developed by analyzing the data using a three-step process.
Findings
This study shows that as the interdisciplinary research team develops, the shared cognitive schema passes through three stages: overlapping cognitive schema, complementary cognitive schema and synergetic cognitive schema. The mechanisms of overlap, complement and synergy play important roles. The convergent roles of partner-based recruiting, knowledge categorization and following the existing institution facilitate the overlapping of knowledge structures. Complementary cognitive schema sharing is facilitated by interdisciplinary member selection, knowledge stock expansion and the effects of accomplished mentors. The synergetic behaviors of group voice, interactive cognition and adaptive learning facilitate synergetic cognitive schema sharing.
Originality/value
This study is the first to discuss the emergence and evolution of a shared cognitive schema at the microlevel of knowledge structure and belief structure. It offers a new theoretical perspective on the development rules of scientific research teams and provides practical enlightenment regarding the establishment and operation of interdisciplinary research teams.
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This paper aims to explore the determinants of maternal and infant health knowledge (M&IHK) adoption and sharing in the short video from an empathy theory perspective. We explore…
Abstract
Purpose
This paper aims to explore the determinants of maternal and infant health knowledge (M&IHK) adoption and sharing in the short video from an empathy theory perspective. We explore how to transfer users from free health knowledge to health-related product purchase intention, which is vital for platform knowledge management and service.
Design/methodology/approach
Focusing on the M&IHK, this study proposes four processes of health knowledge adoption and sharing – knowledge quality persuasion process; source credibility persuasion process; affective empathy emotion process; and cognitive empathy emotion process – to build a framework of M&IHK adoption and sharing. Furthermore, based on adoption and sharing, we explore whether they can promote health-related product purchase intentions. A theoretical model is constructed and tested via Smart PLS in 388 samples.
Findings
In a short video context, perceived knowledge quality and perceived source credibility are still two determinants of health knowledge adoption and sharing. On the contrary, perceived affective empathy and perceived cognitive empathy are two new determinants of health knowledge adoption, but not of health knowledge sharing. Adoption of M&IHK is more driven by both rational thinking and emotional thinking than sharing-only driven by emotional thinking. Adoption and sharing both contribute to health-related product purchase intention, but the female’s intention is more related to rational adoption than the male, which is only related to emotional sharing.
Originality/value
This paper is arguably the first study to examine how short videos impact the mechanisms of M&IHK adoption, sharing and health-related products' purchase intention. It’s perhaps the first study to integrate empathy theory into health knowledge management.
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Keywords
Inge Birkbak Larsen, Per Blenker and Helle Neergaard
The aim of this paper is to examine the usefulness of the stimulus-organism-response (S-O-R) model for systematizing and further exploring the knowledge of the role of…
Abstract
Purpose
The aim of this paper is to examine the usefulness of the stimulus-organism-response (S-O-R) model for systematizing and further exploring the knowledge of the role of entrepreneurship education (EE) in fostering students' entrepreneurial mindset (EM). Current research studying the EM in an educational setting often fails to conceptualize this mindset and its attributes rigorously and to include epistemological considerations regarding how the authors can know whether a person has developed an EM or not.
Design/methodology/approach
The authors test the S-O-R model by combining it with a critical realist approach to develop a conceptual model for understanding the EM and its development in an educational setting.
Findings
The authors identify eight psychological constructs that represent markers of the EM. The authors further surface the multi-causal characteristic of learning in EE. The authors' model cannot be applied to detect causal relationships, but it is useful in exploring potential causal tendencies and plausible explanations of the mechanisms and circumstances of EE, which may, in concert, potentially foster the psychological attributes associated with an EM.
Originality/value
The paper addresses the often-overlooked epistemological considerations related to how the authors can know anything about psychological and theoretical constructs, such as the EM. A conscious discussion about how the authors can develop knowledge and insight about the EM and how individuals develop it is critical to justify a continued focus on the EM in EE.
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Ying Zhang, Fei Shen, Jean Carlos Paredes and Cong Wang
College students who are interested in experiencing and learning about other cultures could be potential agents to ongoing social and policy initiatives in promoting societal…
Abstract
Purpose
College students who are interested in experiencing and learning about other cultures could be potential agents to ongoing social and policy initiatives in promoting societal changes. As universities intensify their efforts toward embracing cultural diversity, it is imperative to gauge how these diversity initiatives resonate with students' developmental stage and pursuits in diverse campus climates. However, what kinds of educational experiences/contexts students choose for enhancing cultural competence, and how seeking diversity experiences might benefit college students in emotional wellbeing and cognitive skills, are under-investigated.
Design/methodology/approach
This study explores the relationships among college students' diversity-seeking behaviors, cultural competence, perspective-taking, and flourishing. A total of 359 college students from a STEM-focused university participated in this study. Students were recruited from classes over four semesters, from 2021 to 2023.
Findings
Students exhibited moderate to high levels of interest in seeking diversity in their learning experiences. Results from the structural equation modeling showed that higher levels of diversity-seeking in learning were associated with higher levels of perceived cultural competence, as well as higher levels of perspective-taking and flourishing.
Originality/value
This research delves into experiential and extracurricular dimensions of learning diversity, bridging a significant gap in academic literature. This study also elucidates the links between aspects of diversity engagement, cultural competence, and positive outcomes for college students, which underscores the significance of diversity-focused educational opportunities in higher education. Such opportunities are instrumental in enhancing cultural proficiency and further implications on cognitive growth and emotional well-being.
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Marco Santorsola, Rocco Caferra and Andrea Morone
Expanding on the real-world financial market framework and considering the current market turmoil, with cryptocurrencies (where contracts for difference (CFDs) are extremely…
Abstract
Purpose
Expanding on the real-world financial market framework and considering the current market turmoil, with cryptocurrencies (where contracts for difference (CFDs) are extremely common) (Hasso et al., 2019) displaying unprecedented volatility, the authors aim to test in an online laboratory setting whether displaying a risk warning message is truly effective in reducing the level of risk taken and whether the placement of this method makes a difference.
Design/methodology/approach
To explore the impact of risk disclosure framing on risk-taking behavior, the authors conducted an online pair-wise lottery choice experiment. In addition to manipulating risk awareness through the presence or absence of risk warning messages of varying intensity, the authors also considered dynamic inconsistency, cognitive ability and questionnaire-based financial risk tolerance (FRT) scores. The authors aimed to identify potential relationships between these variables and experimentally elicited risk aversion. The authors' study offers valuable insights into the complex nature of risky decision-making and sheds light on the importance of considering dynamic inconsistency in addition to risk awareness and aversion.
Findings
The authors' results provide statistical evidence for the efficacy of informative and very salient messages in mitigating risky decision, hinting at several policy implications. The authors also provide some statistical evidence in support of the relationship between cognitive abilities and risk preferences. The authors detect that individual with low cognitive abilities scores display great risk aversion.
Originality/value
This study investigates the impact of risk warning messages on investment decisions in an online laboratory setting – a unique approach. However, the authors go beyond this and also examine the potential influence of dynamic inconsistency on decision-making, adding further value to the literature on this topic. To ensure a comprehensive understanding of the participants, the authors collect data on cognitive ability and FRT using questionnaires. This study provides a simple and cost-effective framework that can be easily replicated in future research – a valuable contribution to the field.
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Wiktor Razmus, Magdalena Razmus and Sonja Grabner-Kräuter
This paper aims to use the cognitive appraisal theory to investigate the effects of brand engagement and materialism on the positive emotions of joy and excitement evoked by a…
Abstract
Purpose
This paper aims to use the cognitive appraisal theory to investigate the effects of brand engagement and materialism on the positive emotions of joy and excitement evoked by a product at different stages of the purchase process.
Design/methodology/approach
Two complementary studies were conducted to achieve the research objectives. Study 1 used a longitudinal design, examining the pre-purchase stage and a moment shortly after the purchase. Study 2 adopted a cross-sectional approach, focusing on the post-purchase stage. Relationships among variables were analyzed through hierarchical regression and moderation analyses.
Findings
The findings indicate that materialism is not significantly associated with consumers’ positive product-evoked emotions (joy and excitement) before and shortly after purchase. At these two stages, brand engagement predicts positive emotions. In the post-purchase stage, where materialism is weakly related to joy and excitement, a robust positive link exists between brand engagement and positive product-evoked emotions. Moreover, higher levels of materialism reduce the experience of joy and excitement among participants with high levels of brand engagement.
Originality/value
Experiencing joy and excitement is crucial in consumer behavior. However, little is known about the determinants of these emotions in the consumption context, especially concerning internal consumption-related factors and different stages of the purchase process. This paper contributes to the field by shedding light on the role of brand engagement and materialism in the experience of positive product-evoked emotions. The findings provide evidence that brand engagement significantly enhances consumers’ positive product-evoked emotions, highlighting its importance in consumer behavior research.
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