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Despite the plethora of research into country-of-origin (COO) effects, research that investigates the cognitive structures behind elite consumers' preferences for foreign brands remains limited. Hence, this study aims to investigate the cognitive structures behind foreign brand preference among professional elites in Sri Lanka.

Using the means-end chain (MEC) theory as the theoretical lens and building on the findings of 30 laddering interviews (semi-structured), a survey was conducted among 311 professional elites to uncover the key elements of the cognitive structures behind foreign brand preference.

The findings revealed that the cognitive structures behind foreign brand preference are influenced by a bundle of brand attributes, brand consequences and personal values of elites', which significantly influence their attitudes towards foreign brands. Multi-group analysis further revealed that the relationship between brand attributes and attitudes significantly differs across Chinese and US COOs where the path coefficient is stronger for elites' preference for Chinese brands.

This study is the first of its kind to explore the COO effects on consumer cognitive structures. The findings contribute to MEC theory and shed light on the understanding towards elites' preference for foreign brands.

An understanding of the role of decision-making has been emphasised since the seminal works on human information processing and professional judgements by accountants. The interest in these topics has been reignited by the increasing digitisation of the financial reporting and auditing processes. Whilst the behavioural research on accounting is well-established, the application of seminal works in cognitive psychology and behavioural finance is lacking, especially from recent research endeavours. The purpose of this paper is to provide a synthesis of theories relating to accounting behavioural research by evaluating them against the theories of cognitive psychology.

Using theory synthesis, this research draws seemingly isolated strands of research into a coherent framework, underpinned by cognitive psychology.

Evidence from accounting and auditing behavioural research is largely consistent with the psychology and finance research on cognitive limitations and errors. There remains a lacuna in accounting behavioural research on debiasing techniques. Such research, if underpinned by a single, cohesive theoretical framework, is likely to have practical relevance.

The current research has theoretical implications for the accounting decision-making and uncertainty research. Areas for future research, based on identified gaps in the current accounting behavioural research, are also proposed.

The purpose of this study is to test the mechanism of visionary leadership on subordinates' work withdrawal behavior through cognitive strain and psychological contract violation, and also to reveal the possible dark side of visionary leadership. The moderation effects of subordinates' facades of conformity and leader behavioral integrity in the cognition–affect dual-path process are also discussed.

This study conducted a three-wave longitudinal survey. The data were collected from 574 employees and their superiors in several Chinese enterprises. The authors used Mplus 7.4 and adopted a bootstrapping technique in the data analysis.

Visionary leadership has positive effects on cognitive strain and psychological contract violation; cognitive strain and psychological contract violation mediate the relationship between visionary leadership and work withdrawal behavior, respectively. Subordinates' facades of conformity and leader behavioral integrity moderate the positive effects of visionary leadership on cognitive strain and psychological contract violation, as well as the indirect effect of visionary leadership on subordinates' work withdrawal behavior through cognitive strain and psychological contract violation.

This study reveals the underlying mechanism of visionary leadership's negative impact on job outcome through the cognition and affective reaction of subordinates to visionary leadership, and broadens the scope of visionary leadership research. It also provides some practical suggestions on how to transmit the organizational vision effectively and reduce subordinates' work withdrawal behavior.

With the rapid growth of the Internet and the wide acceptance of e-commerce, online impulse buying is rising; however, the consumer motivation to buy impulsively within the digital setting calls for continuous exploration. Through the lens of cognitive appraisal theory, the authors aim to explore the relevance of web quality factors (cognitive processes) and hedonism (emotional response) for online impulse buying in the cross-cultural context of India and Croatia. The study also attempts to investigate the varying effects of sales promotion and payment options (cognitive processes) on the relationship between hedonism and online impulse buying.

The researchers in the present study have adapted the refined eTailQ scale along with factors like hedonism, sales promotion and payment options determining impulse buying—the measurement instrument comprised of a highly structured questionnaire covering consumers' attitudes and opinions regarding the explored concepts. A total of 526 responses were generated in the data collection process, wherein 264 were from India and 262 were from Croatia.

The results reveal that not all web quality determinants affect impulse buying similarly. Web informativeness significantly, but negatively, impacts impulse buying only regarding Croatian consumers, while customer service influences impulse buying in the Indian market. Web layout and privacy do not influence impulse buying. However, besides hedonism's direct impact on impulse buying in both countries, the results show that the influences of web layout and privacy on impulse buying are mediated via hedonism. Given the varying effects, this study shows that, unlike the payment options, only sales promotion represents a significant moderator that enhances the relationship between hedonism and impulse buying in both countries.

This study utilises cognitive appraisal theory to compare the effects in two countries through cognitive appraisals, emotional responses, and situational factors for explaining online impulse buying behaviour. The study also offers practical managerial implications.

Guided by the cognitive-affective system theory of personality (CAPS), this study aims to investigate the parallel mediating effects of cognitive and affective cynicism on the relationship between illegitimate tasks and employees’ adaptive performance. It also proposes growth need strength as a moderating variable for relationships between illegitimate tasks and employees’ adaptive performance.

Using a time-lagged design, data were gathered from 330 frontline hotel employees in China.

The authors found that the presence of illegitimate tasks is negatively associated with employees’ adaptive performance, this relationship being mediated by cognitive and affective cynicism. Growth need strength weakens the negative impacts of cognitive and affective cynicism on employees’ adaptive performance. In addition, the indirect effect of illegitimate tasks on employees’ adaptive performance via cognitive and affective cynicism is stronger for employees with lower levels of growth need strength.

Hotel managers must heed the negative impact of illegitimate tasks. Furthermore, they should underscore the importance of promoting a harmonious and positive organizational culture and atmosphere. Naturally, hotel managers must also establish effective communication with employees, assisting them in fostering a desire for excellence in their work.

This study provides valuable insights for the hospitality industry by investigating how illegitimate tasks hold sway over hotel employees’ adaptive performance. The study uses a moderated dual-path model to uncover the mechanisms behind this impact and the influence of boundary conditions, thereby expanding the understanding of the topic.

Drawing upon social cognitive theory, this study aims to investigate the potential predictors and consequences of social media health-misinformation seeking behavior during the coronavirus (COVID-19) pandemic.

Using a sample of 230 international students studying at Wuhan University and Beijing Language and Cultural University, China, this study employs structural equation modeling to analyze the collected data.

The results indicate that personal factors such as lack of health information literacy, environmental factors, information overload and social media peer influence have a significant effect on behavior, namely social media health-misinformation seeking behavior, which further influences outcomes, namely social media users' anxiety during the COVID-19 pandemic. In addition, both lack of health information literacy and social media peer influence have significant and direct effects on social media users' anxiety. However, the direct effect of information overload on social media users' anxiety is insignificant.

First, this study contributes to the literature on the individuals' social media health-misinformation seeking behavior, its precursors and its consequences, specifically on their mental healthcare during a pandemic situation. Second, this research is one of the pioneer studies that extend social cognitive theory to the context of social media health-misinformation seeking behavior and users' anxiety relationship.

The purpose of this study is to study the impact of relationship marketing orientation (RMO) and relationship quality on customers' commitment and pro-marketer behavior (positive word of mouth and external attribution) after negative brand publicity by using the combined lens of relationship marketing theory and the theory of cognitive dissonance.

A survey was conducted among banking customers in India using an online questionnaire. Data were analyzed using structural equation modeling and the bootstrapping procedure using the SPSS process macro.

Contrary to conventional wisdom, findings of this study suggest that RMO and relationship quality are positively correlated to commitment even after negative publicity. The path between RMO, relationship quality and pro-provider behavior is found to be mediated by commitment. This indirect path is moderated by customers' cognitive dissonance arising out of the negative publicity.

The study establishes the combined roles of RMO and relationship quality in pre-empting the detrimental effects of negative brand publicity. Further, it establishes interactions of cognitive dissonance with these relationship variables, thereby bringing together literature from relationship marketing theory and cognitive dissonance theory.

The widespread usage of artificial intelligence (AI) is prompting a number of ethical issues, including those involving concerns for fairness, surveillance, transparency, neutrality and human rights. The purpose of this manuscript is to explore possibility of developing cognitive morality in AI systems.

This is explorative research. The manuscript investigates the likelihood of cognitive moral development in AI systems as well as potential pathways for such development. Concurrently, it proposes a novel idea for the characterization and development of ethically conscious and artificially intelligent robotic machines.

This manuscript explores the possibility of categorizing AI machines according to the level of cognitive morality they embody, and while doing so, it makes use of Lawrence Kohlberg's study related to cognitive moral development in humans. The manuscript further suggests that by providing appropriate inputs to AI machines in accordance with the proposed concept, humans may assist in the development of an ideal AI creature that would be morally more responsible and act as moral agents, capable of meeting the demands of morality.

This manuscript has some restrictions because it focuses exclusively on Kohlberg's perspective. This theory is not flawless. Carol Gilligan, one of Kohlberg's former doctoral students, said that Kohlberg's proposal was unfair and sexist because it didn't take into account the views and experiences of women. Even if one follows the law, they may still be engaging in immoral behaviour, as Kohlberg argues, because laws and social norms are not perfect. This study makes it easier for future research in the field to look at how the ideas of people like Joao Freire and Carl Rogers can be used in AI systems.

It is an original research that derives inspiration from the cognitive moral development theory of American Professor named Lawrence Kohlberg. The authors present a fresh way of thinking about how to classify AI systems, which should make it easier to give robots cognitive morality.

This paper conceptualises how managers psychologically experience and respond to crises via metaphor analysis.

This paper uses a discourse dynamics approach to metaphor analysis. Conceptual metaphors were analysed and developed into concept maps through 37 semi-structured interviews with senior managers from different portfolios within 16 public universities in South Africa after #FeesMustFall protests.

Five domains emerged, including (1) looming crisis, (2) crisis onset, (3) crisis triage and containment, (4) (not) taking action and (5) post-crisis reflection. These domains shape a framework for the crisis adaptation cycle.

This study suggests that organisations should pay more attention to understanding emotions in crises and can use the adaptation model to develop their managers. It shows how metaphors can help explain affective and cognitive experiences and how emotions shift and evolve during a crisis. Managers should be aware of early signs of the crisis and its potential impact on their business operation in the looming and recognition stages, analyse the situation and work collectively on possible actions to minimise losses and maximise gains.

This is a rare investigation into the emotions of senior managers in the public sector in a social movement and national crisis via unconventional research methods to advance cognitive appraisal theory in crisis management.