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Article
Publication date: 21 November 2015

Patrick J. Hurley

In this paper, I synthesize the prior psychology literature on ego depletion and apply this literature to an auditing setting. Ego depletion refers to a reduced desire or…

Abstract

In this paper, I synthesize the prior psychology literature on ego depletion and apply this literature to an auditing setting. Ego depletion refers to a reduced desire or ability to use self-control in task performance due to using self-control on prior tasks. I focus on the likely causes and consequences of depletion in an auditing setting, as well as means of mitigating depletion and recovering self-control resources. While ego depletion theory is prevalent in the psychology literature, little is known about whether or how ego depletion affects professionals on meaningful task performance. As a result, this synthesis is aimed at stimulating future ego depletion research in accounting, and specifically auditing, by surveying existing literature and applying this literature to an auditing setting. Further, I develop 13 questions for future research to investigate. My synthesis reveals that ego depletion likely has a pervasive effect in an auditing setting, and can hinder auditors’ judgment and decision-making (JDM) quality. Therefore, this synthesis helps to provide a greater understanding of the impact of auditing tasks on individuals, and refines both auditor JDM and ego depletion theories.

Details

Journal of Accounting Literature, vol. 35 no. 1
Type: Research Article
ISSN: 0737-4607

Keywords

Article
Publication date: 13 April 2015

Charles G. Leathers, J. Patrick Raines and Heather R. Richardson-Bono

The role of debt in episodes of financial stability is a topic of increasing important as the global economy struggles to recover from the worst crisis since the Great…

Abstract

Purpose

The role of debt in episodes of financial stability is a topic of increasing important as the global economy struggles to recover from the worst crisis since the Great Depression of the 1930s. The purpose of this paper is to examine the mortgage finance booms of the 1920s and 2000s as natural experiments, new insights into debt-driven financial crises are gained.

Design/methodology/approach

The general methodology is interpreting anomalous historical events as natural experiments. The specific methodology is the approach to natural experiments provided by Joseph A. Schumpeter and Milton Friedman. The hypothesis tested is that laxity in lending standards was the prime contributor to the mortgage debt booms. In each case, we explain why factors other than laxity in lending standards would be secondary factors, with the pre-boom and post-boom lending standards providing the control groups of natural experiments. The two episodes of mortgage debt booms occurring under very different general economic and financial conditions provide an especially strong test of the hypothesized functional relationship.

Findings

The results of the two natural experiments support the hypothesis that lax lending standards were the prime contributors to the two episodes of debt-driven financial crisis.

Originality/value

From a social economics perspective, the insights gained are important because a major social goal has been to encourage greater opportunities for home ownership. The results of these natural experiments provide guidance for policymakers in the search for a viable balance between achieving that social goal and maintaining financial stability.

Details

International Journal of Social Economics, vol. 42 no. 4
Type: Research Article
ISSN: 0306-8293

Keywords

Article
Publication date: 30 November 2004

Athanasis Karoulis, Panagiotis Sfetsos, Ioannis Stamelos, Lefteris Angelis and Andreas Pombortsis

This study is concerned with the formal assessment of a Distance Learning Environment (DLE) created to deliver a course on UML sequence diagrams to university‐level…

Abstract

This study is concerned with the formal assessment of a Distance Learning Environment (DLE) created to deliver a course on UML sequence diagrams to university‐level students, divided into control and treatment groups. An ad‐hoc DLE was constructed to deliver instruction to the treatment group, while the control group was taught in a traditional face‐to‐face way. The main point of concern is whether a DLE can be as effective for the treatment group, as the faceto‐ face lecture is for the control group, in terms of gaining mastery on the domain. So, a controlled experiment was organized and executed, in order to measure the participants’ performance in both groups. The results have shown no statistically significant difference for both groups of students. So, it can be argued that in the context of this experiment and by following a DLE‐design close enough to the traditional face‐to‐face approach, one can obtain equally good results using distance learning as with the traditional system. However, a number of concerns remain and more work is needed to generalize the results of this work on other domains.

Details

Interactive Technology and Smart Education, vol. 1 no. 4
Type: Research Article
ISSN: 1741-5659

Keywords

Article
Publication date: 1 April 1977

James C. Taylor

In this, the second part of a two‐part paper (Part I, Personnel Review, Summer 1977, pp 21–34) a survey of instances of work system design (WSD) experiments will be…

Abstract

In this, the second part of a two‐part paper (Part I, Personnel Review, Summer 1977, pp 21–34) a survey of instances of work system design (WSD) experiments will be continued. As described in the Introduction to Part I, cases chosen for inclusion report the economic and human results of actual physical or structural innovations in a set or series of human tasks which, taken together, form some meaningful technical whole. The term ‘experiment’ is used in both Part I and II to refer loosely to change or manipulation of actual work activities, and not necessarily to well controlled laboratory experiments. In fact, most cases reported here are ‘natural’ and very few are carefully controlled.

Details

Personnel Review, vol. 6 no. 4
Type: Research Article
ISSN: 0048-3486

Book part
Publication date: 23 May 2005

Glenn W. Harrison

If we are to examine the role of “controls” in different experimental settings, it is appropriate that the word be defined carefully. The Oxford English Dictionary (Second

Abstract

If we are to examine the role of “controls” in different experimental settings, it is appropriate that the word be defined carefully. The Oxford English Dictionary (Second Edition) defines the verb “control” in the following manner: “To exercise restraint or direction upon the free action of; to hold sway over, exercise power or authority over; to dominate, command.” So the word means something more active and interventionist than is suggested by it’s colloquial clinical usage. Control can include such mundane things as ensuring sterile equipment in a chemistry lab, to restrain the free flow of germs and unwanted particles that might contaminate some test.

Details

Field Experiments in Economics
Type: Book
ISBN: 978-0-76231-174-3

Article
Publication date: 24 August 2012

Karine Bauer and Luciano Mendes

Weblabs are an additional resource in the execution of experiments in control engineering education, making learning process more flexible both in time, by allowing extra…

Abstract

Purpose

Weblabs are an additional resource in the execution of experiments in control engineering education, making learning process more flexible both in time, by allowing extra class laboratory activities, and space, bringing the learning experience to remote locations where experimentation facilities would not be available. The purpose of this paper is to investigate and report on a weblab project where the speed of a DC motor is controlled in closed loop, being the control system parameters set by the remote user (student).

Design/methodology/approach

The engine control experiments are run and on‐line transmitted by videoconference over the internet, from a didactical plant physically located at the Systems and Automation Laboratory of the Control and Automation Engineering department of the Pontifical Catholic University of Parana. The system response (transient motor speed) to the user's choice of parameters is evaluated through performance indices (IAE, ITAE), which are used to qualify the ability of the student to tune PID and RTS control algorithms. There is an option to run experiments in open loop, so the student can perform preliminary analysis to identify the system dynamic model and then apply mathematical models and computational methods, learned in theoretical classes, to define best performance control parameters. A simulation function was implemented, to further help the student in the problem solution. Virtual instrumentation resources were used to implement the Weblab, using the DC motor of a laboratory didactical plant. A local server runs a LabVIEWTM application, which can be remotely accessed in the client side through a web browser, where the system front panel is reproduced. This remote interface is directly originated at the LabVIEWTM application, through an embedded web server. At the user request, the control of the remote system is granted. The user interface is cognitive, with motor speed, control signal, set point and all the pertinent information displayed in evolving charts and indicators. Microsoft™ Skype is used to establish a videoconference with the laboratory where the plant is located. Results of the user experiments are stored in local files, which can be e‐mailed to the user at his command by the end of the session.

Findings

Used as a platform in weblab projects, LabVIEW combined with Skype provides a suitable solution for the necessary software/hardware integration for communications with data acquisition systems and advanced connectivity resources. In virtual instrumentation Skype has proved to be efficient in establishing the right environment without the need for developing complex software for teaching practical control engineering concepts.

Research limitations/implications

The level of performance (speed of acquisition, accuracy and number of parameters that could be evaluated) of the current system would need to be evaluated compared to some existing systems. The implication is the changes brought to the adopted approach to the development of, access to and the overall cost of producing virtual laboratory systems used for science, engineering and technology education.

Practical implications

With further effort, the current and similar systems could be further upgraded with user login control and server, so that results can be submitted to the tutor, thus acting as a learning evaluation instrument.

Originality/value

The originality of this research lies in the innovative integration of technology in education, which involves the implementation of a carefully designed, cost‐effective virtual laboratory for teaching and learning of concepts in control engineering.

Article
Publication date: 1 March 2013

Jeffrey D. Will, Kevin L. Moore and Ian K. Lynn

Mobile manipulators offer great capability, but their teleoperation is often an overwhelming task for humans due to the many degrees‐of‐freedom of control available from…

Abstract

Purpose

Mobile manipulators offer great capability, but their teleoperation is often an overwhelming task for humans due to the many degrees‐of‐freedom of control available from both the mobile platform and the associated manipulator. The purpose of this paper is to address the question of how these controls should be mapped to the robotic mobile platform and its manipulator for “optimal teleoperation”, for the special case of an omnidirectional mobile platform and two joint (with wrist) planar manipulator.

Design/methodology/approach

In this paper, the authors summarize the results of a study to optimize the teleoperation interface for a two‐link planar manipulator with a wrist that was mounted on an omni‐directional mobile platform.

Findings

The research comprised a carefully‐controlled study using 33 human subjects in seven different treatments of possible control interfaces.

Research limitations/implications

Users performed movement and manipulation tasks, and their performance was measured on several scales.

Practical implications

Based on this study, the authors present guidelines for optimizing mobile manipulator control interfaces and motivate future research using the method of controlled multi‐user trials.

Social implications

This research has the potential to guide the improvement of interfaces for mobile robots in military, service, and security applications.

Originality/value

The value of this research extends to optimizing remote control schemes to relieve operator fatigue and optimize interface design.

Details

Industrial Robot: An International Journal, vol. 40 no. 2
Type: Research Article
ISSN: 0143-991X

Keywords

Book part
Publication date: 30 May 2018

Matteo M. Galizzi, Glenn W. Harrison and Marisa Miraldo

The use of behavioral insights and experimental methods has recently gained momentum among health policy-makers. There is a tendency, however, to reduce behavioral…

Abstract

The use of behavioral insights and experimental methods has recently gained momentum among health policy-makers. There is a tendency, however, to reduce behavioral insights applications in health to “nudges,” and to reduce experiments in health to “randomized controlled trials” (RCTs). We argue that there is much more to behavioral insights and experimental methods in health economics than just nudges and RCTs. First, there is a broad and rich array of complementary experimental methods spanning the lab to the field, and all of them could prove useful in health economics. Second, there are a host of challenges in health economics, policy, and management where the application of behavioral insights and experimental methods is timely and highly promising. We illustrate this point by describing applications of experimental methods and behavioral insights to one specific topic of fundamental relevance for health research and policy: the experimental elicitation and econometric estimation of risk and time preferences. We start by reviewing the main methods of measuring risk and time preferences in health. We then focus on the “behavioral econometrics” approach to jointly elicit and estimate risk and time preferences, and we illustrate its state-of-the-art applications to health.

Book part
Publication date: 18 October 2019

John Geweke

Bayesian A/B inference (BABI) is a method that combines subjective prior information with data from A/B experiments to provide inference for lift – the difference in a…

Abstract

Bayesian A/B inference (BABI) is a method that combines subjective prior information with data from A/B experiments to provide inference for lift – the difference in a measure of response in control and treatment, expressed as its ratio to the measure of response in control. The procedure is embedded in stable code that can be executed in a few seconds for an experiment, regardless of sample size, and caters to the objectives and technical background of the owners of experiments. BABI provides more powerful tests of the hypothesis of the impact of treatment on lift, and sharper conclusions about the value of lift, than do legacy conventional methods. In application to 21 large online experiments, the credible interval is 60% to 65% shorter than the conventional confidence interval in the median case, and by close to 100% in a significant proportion of cases; in rare cases, BABI credible intervals are longer than conventional confidence intervals and then by no more than about 10%.

Details

Topics in Identification, Limited Dependent Variables, Partial Observability, Experimentation, and Flexible Modeling: Part B
Type: Book
ISBN: 978-1-83867-419-9

Article
Publication date: 6 February 2017

Ziping Wu

The purpose of this paper is to focus on economics literature on antimicrobial and alternative uses in food animal production on its current state, its drivers, impacts…

Abstract

Purpose

The purpose of this paper is to focus on economics literature on antimicrobial and alternative uses in food animal production on its current state, its drivers, impacts and policy, and provides a general picture of the research for this special agricultural input and future directions for the research and policy.

Design/methodology/approach

Reduction of antimicrobial uses in food animal production is relevant to both preventing antimicrobial resistance and ensuring global food security. This study focuses on reviewing antimicrobial impact on global food security, particularly in farm production by documenting the main drivers, functions and alternatives of antimicrobial animal uses, comparing different approaches used in evaluating its production effects and providing recommendations for future research and policy development.

Findings

Three main approaches, controlled animal experiments, comparisons between with and without using antimicrobials at the farm level and comparisons before and after antimicrobial ban as growth promoter, have been used in measuring food security effects of antimicrobial uses in food animal production. They are, however, answering different questions with different measuring conditions. The positive production impact of antimicrobial use is often associated to its functions as a growth promoter and in preventing and treating diseases. In this review the author question the technical legitimacy for antimicrobials as a growth promoter and argue that antimicrobials should be treated as a special class of conditional and supportive input in farm production instead of using it as a normal input in its impact evaluation.

Research limitations/implications

An approach of combining damage control function and disease epidemiological model instead of a simplified production function should be used in its impact evaluation including in evaluating those used as antimicrobial growth promoters.

Practical implications

In reducing antimicrobial uses in animal production, apart from more active adoption of the alternatives, we call for a better understanding for the decision makings of antimicrobial use in the production process including government-veterinarian-farm links.

Originality/value

This study examines the main issues in current economic research in antimicrobial food animal production, clarifies ambiguities in antimicrobial production functions and in different approaches used in impact evaluation, provides a roadmap for reduction of antimicrobial uses and a new approach for the policy evaluation.

Details

China Agricultural Economic Review, vol. 9 no. 1
Type: Research Article
ISSN: 1756-137X

Keywords

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