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1 – 10 of over 29000Zuraidah Mohd Sanusi, Takiah Mohd Iskandar, Gary S. Monroe and Norman Mohd Saleh
The purpose of this paper is to examine the effects of self-efficacy, goal orientation and task complexity on audit judgement performance in correctly linking audit procedures to…
Abstract
Purpose
The purpose of this paper is to examine the effects of self-efficacy, goal orientation and task complexity on audit judgement performance in correctly linking audit procedures to audit objectives and types of misstatements.
Design/methodology/approach
The authors conducted an experiment audit with 154 auditors from small and medium audit firms in Malaysia as participants. The experimental task required them to link audit procedures to audit objectives and types of misstatements.
Findings
For sample of auditors from small and medium audit firms in Malaysia, the authors found that learning goal orientation has a stronger effect on audit judgement performance than performance-approach and performance-avoidance goal orientations. Self-efficacy mediates the effect of goal orientation when an audit task is less complex compared to when the task is more complex.
Research limitations/implications
These results highlight the importance of social cognitive factors in explaining variations in audit judgement performance for audit judgement tasks with different levels of complexity.
Originality/value
The incorporation of individual psychological differences as explanatory variables in audit judgement studies may lead to a better understanding of auditors’ judgement and decision-making processes in small and medium audit firms located in developing economies.
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Lin Ma, Xuemei Bian and Zening Song
Taking the lens of a cue diagnosticity framework and affective primacy theory, this study aims to examine the relative effects of cognitive and affective country image on consumer…
Abstract
Purpose
Taking the lens of a cue diagnosticity framework and affective primacy theory, this study aims to examine the relative effects of cognitive and affective country image on consumer cognitive judgement, affective evaluation and behavioural tendency in one integrated model. It also explores how the direct effects may vary with the intra-valence nature (ambivalent vs. univalent) of cognition-affect.
Design/methodology/approach
The proposed research model was tested using data from a large Chinese sample and consumer responses to products from four countries − the USA, Japan, Brazil and India.
Findings
The results show that the relative effects of cognitive and affective country image are complex and differ by the intra-valence nature of cognition-affect. On a general level, cognitive and affective country image exert equal influence on affective evaluation and behavioural tendency. In contrast, cognitive country image demonstrates a more prominent effect than affective country image on cognitive judgement. Compared with univalent, ambivalent cognition-affect strengthens the positive impact of affective country image but does not significantly alter the positive impact of cognitive country image on consumer reactions.
Originality/value
This research contributes to the ongoing debate regarding implications of two focal aspects of macro country image by revealing their relative importance in an integrated framework and enriches country-of-origin research through unveiling the uni/ambivalent cognition-affect as a moderator of the relationship between cognitive/affective country image and consumer reactions. The research findings provide implications as to whether and when marketing strategies should focus on leveraging positive (negative) cognitive or affective country image.
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Andrew West and Sherrena Buckby
Recognising the growing importance of professional judgement within professional accounting, this paper examines how it relates to Aristotelian practical wisdom, with reference to…
Abstract
Purpose
Recognising the growing importance of professional judgement within professional accounting, this paper examines how it relates to Aristotelian practical wisdom, with reference to the ethical failure at Carillion plc in 2018. This includes an examination of how these concepts are similar and how they differ and a reconceptualisation of professional judgement in Aristotelian terms.
Design/methodology/approach
The conventional understanding of professional judgement is articulated with reference to accounting standards, professional accounting institutions and academic research. This is compared to Aristotelian practical wisdom, as presented in the Nicomachean Ethics. Both of these conceptualisations are analysed with reference to the failure of Carillion plc.
Findings
Some similarities as well as significant differences between the conventional conceptualisation of professional judgement and Aristotelian practical wisdom are identified. Application to the accounting failure of Carillion plc shows how an Aristotelian reconceptualisation of professional judgement, as an ethical concept, provides a more adequate understanding of unethical accounting behaviour.
Research limitations/implications
The analysis identifies aspects of professional judgement in accounting that have not previously been explored empirically, but which nevertheless have empirical support in other domains.
Practical implications
Professional judgement is reconceptualised in ethical terms, which informs how professional bodies and firms should conceive and apply this concept.
Originality/value
Although there has been research on judgement informed by psychology, there has been little research linking judgement and wisdom in an accounting context. This paper utilises a philosophically informed perspective on wisdom to reconceptualise professional judgement in a way that provides a more adequate understanding of ethical failures.
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Eunyoo Jang, Joanne Jung-Eun Yoo and Meehee Cho
As commercial cooking is known as a source that generates great concentrations of particulate matter (PM) emissions first accumulating in kitchens before spreading to dining…
Abstract
Purpose
As commercial cooking is known as a source that generates great concentrations of particulate matter (PM) emissions first accumulating in kitchens before spreading to dining areas, this study aims to explore how to improve restaurants’ efforts to reduce PM emissions by the application of attribution theory.
Design/methodology/approach
Data were obtained from restaurant managers operating their business in South Korea, considered to be qualified to provide accurate information regarding the survey questions. A scenario-based experimental approach was used to test the hypothesized relationships. Cognitive and emotional risk judgements were assessed for its potential interaction effects on the relationships between restaurant perceptions of PM source attributions, preventions attitudes and mitigation behavioral intentions.
Findings
Results revealed that perceptions of PM main sources were attributed to internal rather than external factors, which improved mitigation behavioral intentions. Such an effect was partially mediated through PM pollution prevention attitudes. Additionally, when applying external source attributions, PM mitigation behavioral intentions were improved by cognitive risk judgements, and PM prevention attitudes were enhanced by affective risk judgements.
Research limitations/implications
Results assist restaurants to better understand their operations that may be emitting significant levels of PM, thereby encouraging them to set more ambitious and effective PM mitigation operational guidelines for their employees and diners.
Originality/value
This study provides a fundamental baseline of management perceptions regarding PM emissions related to restaurant mitigation behavioral intentions. Results are useful in designing appropriate communication strategies addressing restaurant PM pollution issues to improve internal restaurant practices regarding clean air quality.
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This study aims to observe people’s decisions to commit fraud. This study is important in the current time because it provides insights into the development of fraudulent…
Abstract
Purpose
This study aims to observe people’s decisions to commit fraud. This study is important in the current time because it provides insights into the development of fraudulent intentions within individuals.
Design/methodology/approach
The information used in this study is derived from semi-structured interviews, conducted with 16 high-ranking officials who are employed in Indonesian local government positions.
Findings
The study does not have strong evidence to support prior studies assuming that situational factors or social enablers have direct effects on fraud intentions. As suggested, individual factors which are related to moral reasoning (moral judgment and rationalisation) emerge as a consequence of social enablers. The significant role of that moral reasoning is to rationalise any fraud attempt as permissible conduct. As such, when an individual is capable of legitimising his/her fraud attempt into appropriate self-judgement, s/he is more likely to engage in fraudulent behaviours.
Practical implications
This study offers practical prescriptions in guiding the management to develop strategies to curb fraudulent behaviours. The study suggests that moral cognitive reasoning is found to be a parameter of whether fraud is an acceptable option or not. So, an understanding of observers’ moral reasoning is helpful in predicting the likelihood of fraud within an organisation or in detecting it.
Originality/value
This study provides a different perspective on the psychological pathway to fraud. It becomes a complement work for the fraud triangle to explain fraudulent behaviours. Specifically, it provides crucial insights into the underlying motivations that lead individuals to accept invitations to engage in fraudulent activities.
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Bruce Cutting and Alexander Kouzmin
This paper relies on a “trinity of menetypes” of group knowing which captures the essential decision‐making dynamics of board membership. Formal, corporate decision‐making…
Abstract
This paper relies on a “trinity of menetypes” of group knowing which captures the essential decision‐making dynamics of board membership. Formal, corporate decision‐making processes require higher commitments of time and cognitive energy of directors – certainly, the requirement is of non‐executive directors to make more formal contributions to the “political” process that determines corporate commitment to appropriate courses of action. There is a fundamental shift from “managerialism” to “politicism” in the corporate dynamics of organization – a shift in “menetype” driving governance dynamics. This wholesale shift in orientation has accentuated personal and group values as key determinants of corporate efficacy. The paper proposes structural reforms to corporate/agency governance conventions, including a greater focus on performance and strategy, greater independence of more effective and extensive audit processes and a greater transparency in the nomination and remuneration of top‐executive appointments.
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Bala Shanmugam and Philip Bourke
In the mid 1970s two psychologists, Kahneman and Tversky, isolatedthree major aspects of heuristics which induce biases in our decisions,which they termed as: (1…
Abstract
In the mid 1970s two psychologists, Kahneman and Tversky, isolated three major aspects of heuristics which induce biases in our decisions, which they termed as: (1) representativeness, (2) availability and (3) anchoring. An example of the bias within the representativeness heuristic is the underutilization of base rates. Decision makers tend systematically to overweigh current information and underweigh background information (prior probabilities) relative to what Bayes′ theorem implies. Bias in the availability heuristic is observed for instance in the area of government regulation. Proponents of increasing government regulation of business consider the benefits of eliminating the relatively small number of observed abuses but do not consider the large number of cases where the current system has worked. Decision makers exhibit a tendency to concentrate on extremes rather than means. This is because extremes are more readily available to retrieve from our mental set (mind) than means. On the anchoring heuristic, it is noticed that people allow their decisions to be distorted by the presence of points of reference that should be irrelevant. Discusses biases associated with one particular activity which is important to bank marketing officials, i.e. assessing creditworthiness, and substantiates such a bias using empirical findings.
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Katleen De Stobbeleir and Lien Desmet
In this commentary, the authors follow DeNisi and Sockbeson’s suggestions to reintegrate the organizational feedback and feedback-seeking literatures. They build on and extend…
Abstract
Purpose
In this commentary, the authors follow DeNisi and Sockbeson’s suggestions to reintegrate the organizational feedback and feedback-seeking literatures. They build on and extend their theorizing by suggesting a framework of simultaneous dual judgment processing in both feedback-seeking and organizational feedback interventions..
Design/methodology/approach
In the model, evaluation salience plays a role in how performance information is stored (i.e. as online judgments or loose memories), and rater motivation will determine to what extent the rater will deliberately use the stored information to give feedback.
Findings
The authors clarify some of the implications of the model for the accuracy of the feedback given, as well as how the cognitive methods that are used can be one of the explaining mechanisms in the link between feedback and performance.
Originality/value
This dual judgment processing approach accounts for the true complexity of the process of organizational feedback that has been largely ignored in past research.
Objetivo
En este comentario seguimos las sugerencias de DeNIsis y Sockbeson de reintegrar las literaturas de feedback organizativo y feedback buscado. Tomando como punto de partida su trabajo lo extendemos para sugerir un marco de procesamiento dual del juicio en las intervenciones tanto de feedback organizativo como de feedback buscado.
Diseño/metodología/aproximación
En nuestro modelo, la prominencia de la evaluación juega un importante papel sobre cómo se almacena la información sobre el rendimiento (i.e. como juicios online o como recuerdos vagos), y la motivación del evaluador determina hasta qué punto éste usará deliberadamente la información almacenada para proporcionar feedback.
Resultados
Clarificamos algunas de las implicaciones de nuestro modelo para la precisión del feedback ofrecido, e indicamos como el modo en el que los métodos cognitivos se usan puede ser uno de los mecanismos que explican la relación entre el feedback y el rendimiento.
Originalidad/valor
Esta aproximación dual del juicio toma en consideración la verdadera complejidad del proceso de feedback organizativo que ha sido ignorada en trabajos anteriores.
Palabras clave
Procesamiento dual del juicio, Feedback, Evaluación del rendimiento, Búsqueda de feedback, Procesos de feedback, Sesgos
Tipo de artículo
Papel Conceptual
Objetivo
Neste comentário, seguimos as sugestões de DeNIsis e Sockbeson para reintegrar as literaturas de feedback organizacional e feedback procurado. Tomando como ponto de partida este trabalho, nós o estendemos para sugerir uma estrutura de processamento dual do julgamento nas intervenções tanto do feedback organizacional quanto do feedback procurado.
Desenho/metodologia/abordagem
Em nosso modelo, a proeminência da avaliação desempenha um papel importante na forma como as informações sobre o desempenho são armazenadas (ou seja, julgamentos online ou memórias vagas), e a motivação do avaliador determina até que ponto ele usará deliberadamente as informações armazenadas para fornecer feedback.
Resultados
Esclarecemos algumas das implicações de nosso modelo para a precisão do feedback oferecido e indicamos como a maneira pela qual os métodos cognitivos são usados pode ser um dos mecanismos que explicam a relação entre feedback e desempenho.
Originalidade/valor
Esta abordagem dual do julgamento leva em conta a verdadeira complexidade do processo de feedback organizacional que foi ignorado em trabalhos anteriores.
Palabras clave
Processamento de julgamento dual, Feedback, Avaliação de desempenho, Procura de feedback, Processos de feedback, Viés
Tipo de artigo
Papel conceitual
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Keywords
In vol. 6, 1976, of Advances in Librarianship, I published a review about relevance under the same title, without, of course, “Part I” in the title (Saracevic, 1976). [A…
Abstract
In vol. 6, 1976, of Advances in Librarianship, I published a review about relevance under the same title, without, of course, “Part I” in the title (Saracevic, 1976). [A substantively similar article was published in the Journal of the American Society for Information Science (Saracevic, 1975)]. I did not plan then to have another related review 30 years later—but things happen. The 1976 work “attempted to trace the evolution of thinking on relevance, a key notion in information science, [and] to provide a framework within which the widely dissonant ideas on relevance might be interpreted and related to one another” (ibid.: 338).
Naresh K. Malhotra, Arun K. Jain, Ashutosh Patil, Christian Pinson and Lan Wu
This chapter addresses one aspect of the broad issue of the psychological foundations of the dimensions of multidimensional scaling (MDS) solutions. Using empirical data from…
Abstract
This chapter addresses one aspect of the broad issue of the psychological foundations of the dimensions of multidimensional scaling (MDS) solutions. Using empirical data from three independent studies, it is shown that the dimensionality of MDS solutions is negatively related to individual differences in the level of cognitive differentiation and integrative complexity of individuals and positively related to the individual's ability to discriminate within dimensions. MDS dimensionality is also shown to be affected by a variety of task-related variables such as perceived task difficulty, consistency in providing similarity judgments, confidence, familiarity, and importance attached to the stimuli. The chapter concludes by raising the issue of whether MDS can be validly used to describe complex cognitive processes.