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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.

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

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.

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;

How do cognitive aspects influence the use/non-use of accounting information by the politicians? The purpose of this paper is to conceptualize and theorize the readiness to use and the actual use of accounting information in relation to the human and social agency involved.

Applying cognitive fit theory and social cognitive theory, the authors explain how cognition of accounting information producers and users relates to their tasks and their environment. Analyzing cognitive matching, the authors develop accounting information usefulness as a function of the cognitive match between the accounting information producers and users.

The theoretical findings posit that cognitive fit increases with the degree of matching between the cognition of accounting information producers and the cognition of accounting information users. The theory proposes that enriching and matching the various cognitive factors lead to formation of more aligned mental representations to govern the processes of accounting information production and use as a prerequisite for the accounting information usefulness.

By theorizing human cognition, behavior and learning, the authors seek to contribute to the explanation and prediction of accounting information use. Future research needs to empirically validate and/or further develop the propositions.

Practically, the conceptualization can be used to align individual and collective learning on both sides and to introduce information use audit as an instrument for supporting collective learning.

The theory of accounting information usefulness is the first attempt in public sector accounting literature to explain the relation of production and consumption of accounting information in relation to the cognition of the actors involved.

Education depends on high-quality teachers who are committed to professional development and do not get burned out. The purpose of this paper was to investigate how job demands and resources can affect the health and cognitive development of teachers using the Demand-Induced Strain Compensation model.

A cross-sectional sample of 120 teachers in vocational education was used to investigate the proposed relationships and hypotheses with Ordinary Least Squares (OLS) regression method.

In terms of teacher health and development, significant main effects were found for several predictors. Autonomy was significantly and negatively related to emotional exhaustion. Autonomy, emotional supervisor and colleague support were significantly and positively related to teachers’ development. However, little support was found for matching hypotheses, suggesting that matching demands and resources do not offer more explanatory power for occupation outcomes than other types of interaction effects.

More powerful analyses techniques like structural equation modeling could be used in future research with a larger sample size. A second limitation is common method variance.

Schools in vocational education should provide sufficient job resources, such as autonomy and emotional support, but possibly also put a limit on teacher task variety.

Job demands and resources have until now mainly been related to negative outcomes such as poor health and ill-being, while the relationship with learning has also been hypothesized and is therefore meaningful to examine. In addition, it was investigated whether interaction effects of matching demands and resources, better explain these outcomes.

Using a multilevel approach, this theoretical paper aims to build a framework to explore the cognitive and non-cognitive dimensions of human capital, which may in turn explain how they become a source of competitive advantage.

This paper presents several propositions to be empirically tested in further research using multilevel analysis. Starting at the individual level, four configurations of human capital are determined by considering cognitive and non-cognitive human capital. Based on these settings, interactions of human capital at intermediate or departmental level are discussed, taking into account the complexity of the task environment and psychosocial processes. These interactions constitute microfoundations, which explain why human capital may influence different types of organizational capabilities.

The theoretical analysis carried out allows proposing four configurations of human capital, combining individual cognitive and non-cognitive dimensions. These configurations form a human capital portfolio classifying different types of employees. In addition, this paper shows how individual human capital aggregates into departmental level and generates human capital emergence processes by contextualizing through the complex task environments and psychosocial processes. The development of these emergence processes enables proposing the association of certain organizational capabilities with cognitive elements of human capital (absorptive capacity, innovativeness and technical capacities), whereas a second group of organizational capabilities is linked to non-cognitive human capital aspects (organizational commitment, leadership and customer intimacy).

This paper combines individual dimensions in the study of the content of human capital from a multilevel and microfoundational approach, explaining the effects of emerging human capital on different organizational capabilities when human capital is contextualized at departmental level. This theoretical paper is a new step towards understanding and measuring the concept of human capital, enriching the resource-based view framework.

Utilizando un enfoque multidimensional, este paper teórico tiene como objetivo el diseño de un marco conceptual que explore las dimensiones cognitivas y no cognitivas del capital humano, de cara a explicar cómo puede convertirse en fuente de ventaja competitiva.

En este artículo se presentan varias proposiciones teóricas que pueden ser testadas empíricamente en investigaciones futuras a través de análisis multinivel. Comenzando a un nivel individual, se determinan cuatro configuraciones de capital humano, al considerar las dimensiones cognitivas y no cognitivas. En base a esto, a nivel intermedio o departamental se discuten las interacciones de capital humano, teniendo en consideración la complejidad del entorno de tareas y los procesos psicosociales. Dichas interacciones se convierten en microfundamentos que explican cómo el capital humano puede influir en diferentes capacidades organizativas a nivel de empresa.

El análisis teórico que se realiza nos permite proponer cuatro configuraciones de capital humano al combinar las dimensiones individuales cognitivas y no cognitivas. Estas configuraciones forman un portafolio de capital humano que permiten clasificar cuatro tipos de trabajadores. Además, este artículo muestra cómo se agrega el capital humano individual a nivel departamental, generando procesos de surgimiento del capital humano, los cuales se contextualizan por la complejidad del entorno de tareas y los procesos psicosociales. Dicho proceso de surgimiento nos permite proponer la asociación de capacidades organizativas como la de absorción, innovación y tecnológica, con los elementos cognitivos del capital humano, mientras que un segundo grupo de capacidades organizativas (compromiso, liderazgo, intimidad con el cliente) se asocia a aspectos no cognitivos del capital humano.

Este paper combina las dimensiones individuales del capital humano en el estudio de su contenido, desde una perspectiva multinivel y basada en microfundamentos, explicando los efectos del surgimiento del capital humano en diferentes capacidades organizativas, una vez que dicho capital humano se contextualiza a nivel departamental. Este paper teórico sería un paso más en el conocimiento y medición del capital humano, enriqueciendo el marco de la Teoría Basada en los Recursos.

Usando uma abordagem multidimensional, este paper teórico tem como objetivo a construção dum marco conceptual que explore as dimensões cognitivas e não cognitivas do capital humano, de modo a explicar como se pode tornar em fonte de vantagem competitiva.

Neste artigo apresentam-se várias proposições teóricas que podem ser testadas empiricamente em futuras pesquisas através da análise multinível. Partindo dum nível individual, determinam-se quatro configurações de capital humano, considerando as dimensões cognitivas e não cognitivas. Baseado nisto, a nível intermédio ou departamental debatem-se as interações do capital humano, tendo em consideração a complexidade do ambiente de tarefas e os processos psicossociais. Ditas interações constituem-se em microfundamentos que explicam como o capital humano pode influir em diferentes capacidades organizacionais a nível de empresa.

A análise teórica realizada nos permite propor quatro configurações de capital humano ao combinar as dimensões individuais cognitivas e não cognitivas. Essas configurações formam um portfólio de capital humano que permitem classificar quatro tipos de trabalhadores. Aliás, este artigo mostra como se agrega o capital humano a nível departamental, gerando processos de surgimento do capital humano, os quais contextualizam-se pela complexidade dos ambientes de tarefas e dos processos psicossociais. O desenvolvimento destes processos de surgimento nos permite propor a associação de determinadas capacidades organizacionais como a de absorção, a de inovação e a tecnológica, com os elementos cognitivos do capital humano, enquanto que um segundo grupo de capacidades organizacionais (compromisso, liderança, proximidade com o cliente) está ligado a aspectos não cognitivos do capital humano.

Este paper combina as dimensões individuais no estudo do conteúdo do capital humano desde uma perspectiva multinível e micro-fundacional, explicando os efeitos do surgimento do capital humano em diferentes capacidades organizacionais quando o capital humano se contextualiza a nível departamental. Este paper teórico seria mais um passo no conhecimento e medição do conceito do capital humano, enriquecendo o marco da Teoria Baseada nos Recursos.

This study aims to propose that providers should tailor recovery responses to consumers’ emotional states to improve evaluations and behavioral intentions.

A multi-study approach comprising field and lab data was used. The field study, conducted on the Boston public transport network during a weather crisis, sought to determine how a provider should deliver their recovery response to match the consumer’s affective state. In the lab studies, the importance of tailoring a recovery message to the consumer’s state is experimentally demonstrated while controlling for factors such as consumer brand involvement.

This study finds that an emotion-focused recovery emphasizing empathy should be given to those in an avoidance affective state (i.e. focused on the avoidance of negative outcomes) such as worry. A problem-focused recovery, in which the focus is on the process that led to the failure and the steps that will be taken to correct it, should be provided to those in an approach state (i.e. concerned with advancement and accomplishment) such as anger. This study also finds this effect is more salient under low involvement conditions.

Future research should examine how nonverbal behavior during recovery can be tailored to a consumer’s state.

Service providers are encouraged to tailor recovery messages to consumers’ affective states.

To the best of the authors’ knowledge, this study is the first to examine matching recovery messages to affective states, an important contribution as service failures can elicit a wide variety of affective states that influence how consumers react to recovery messages.

This memorandum, signed by W. F. Nicholas, Director of the London Chamber of Commerce & Industry, has been sent to the Department of Education & Science.

As an unhealthy dependence on social media platforms, social media addiction (SMA) has become increasingly commonplace in the digital era. The purpose of this paper is to provide a general overview of SMA research and develop a theoretical model that explains how different types of factors contribute to SMA.

Considering the nascent nature of this research area, this study conducted a systematic review to synthesize the burgeoning literature examining influencing factors of SMA. Based on a comprehensive literature search and screening process, 84 articles were included in the final sample.

Analyses showed that antecedents of SMA can be classified into three conceptual levels: individual, environmental and platform. The authors further proposed a theoretical framework to explain the underlying mechanisms behind the relationships amongst different types of variables.

The contributions of this review are two-fold. First, it used a systematic and rigorous approach to summarize the empirical landscape of SMA research, providing theoretical insights and future research directions in this area. Second, the findings could help social media service providers and health professionals propose relevant intervention strategies to mitigate SMA.

Although endorsers are thought to be highly effective when they match-up with a product, the current understanding of endorser match-up offers little insight for distinctions between equally attractive and trustworthy endorsers who have equivalent expertise in the product category, yet still diverge in their performance. Therefore, the main purpose of this research is to understand how a match between social judgments (i.e. warmth vs competence) of a celebrity endorser and specific advertising appeals (i.e. symbolic vs utilitarian) can improve consumer responses to an endorsement.

A preliminary study empirically distinguishes perceptions of warmth and competence from prevailing celebrity endorser evaluative criteria. Then, the authors conduct multiple 2 (warmth vs competence) × 2 (symbolic vs utilitarian) between-subjects experiments to demonstrate the effect of matching social judgments and advertising messaging, across celebrity genders (i.e. male and female), forms of marketing communications (i.e. print ads and interactive online ads) and types of brands (i.e. well-established and new/unknown).

The findings demonstrate that matching celebrity endorser social judgments with the appropriate type of advertising messaging positively influences consumer response to the brand for both male and female endorsers. Additionally, despite a commonly held belief that celebrity endorsements are more effective at changing attitudes than actual behaviors, for interactive online ads, the authors find that the match strategy can motivate consumer response through two different pathways. For well-established brands, the match improves overall brand response predominately through cognitive and behavioral mechanisms. Alternatively, for new or unknown brands, the match initially impacts affective responses, which are subsequently related to consumers shopping a brand’s product category, rating a brand higher in customer recommendations, choosing a brand’s products over top competitors and paying more for the brand’s offerings.

The main contribution of this research is the demonstrated support for an alternative and effective application of the match-up hypothesis, based on a fit between the endorser and the advertising messaging itself.

This paper aims to revisit the long-standing in the management literature argument of “matching managers to strategy” in the new empirical context of the top management team (TMT) and firm internationalisation. The purpose of this paper is to examine the consequences of matching nationalities of the TMT members to the multinational corporations’ (MNC) countries of operation.

This research is based on the quantitative methods. The authors use the traditional regression analysis, with the ordinary least squares estimation, in the moderated multiple regression models.

The study findings point to the importance of the asset-based exposure to international environments for the benefits of the TMT nationality matching to materialise. They re-affirm the critical remarks on the early “matching managers to strategy” frameworks, which indicated that the effectiveness of matching is underpinned by the detailed specification of the matching contingencies that influence the matching process.

The measure of matching the TMT foreign nationals to the MNCs’ host countries constitutes a novel way of capturing the TMT internationalisation, as opposed to measuring the incidence of foreigners on the TMTs or the TMT nationality diversity variable. It therefore underlines the aspect of matching in terms of the cultural fit between the TMT nationalities and countries of MNCs’ operations.

The purpose of this paper is to better understand the possible reasons behind gender pay disparities, focussing on the unique features of male and female human capital and their wage returns. Despite increasing convergence of male and female human capital attainments, substantial differences remain. Extraction of human capital components non-overlapping across genders provides more profound explanation of the unexplained wage gap of men and women.

Starting with the non-parametric matching-based decomposition technique, the authors extend the pay gap estimation framework and focus on males and females having no counterpart in a set of characteristics within the opposite gender. The authors identify gender-unique human capital in terms of differences in distribution of individual characteristics across men and women and gender-specific combination of human capital characteristics. Wage returns to gender-specific profiles are evaluated applying wage regression on both full distribution of earnings and wage quantiles. The research relies on the Survey of Adult Skills (PIAAC) database for Estonia, which incorporates both formal education and cognitive skill records.

The study identifies sets of characteristics and competencies exclusive for both genders, proving that male and female profiles cannot be directly compared. The results suggest that men possess high individual and combined abilities in numeracy and problem solving in technology-rich environment, not always reached by females. This potentiates men’s higher earnings in spite of their generally lower formal educational attainments. Wage gap analysis over the full distribution of earnings shows even larger “glass ceiling” effect for females, possessing woman-specific human capital.

The authors raise a research from a novel perspective towards a role of human capital in gender wage inequality. Instead of usual reference to observable gaps in male and female characteristics, the authors identify the gender-specific human capital profiles, to a large extent non-reached by the opposite gender. Analysed associations between gender-specific characteristics and earnings provide an insight to possible effects of gender-unique human capital on a male-female wage disparity.