Search results

This study aims to explore a rarely studied form of person–organization fit, perceptual fit, which captures the accuracy of an employee’s understanding of their organization’s culture. The managerial antecedents of perceptual fit were explored to increase understanding about how employees learn their organizational culture and the role that managers play in that process. In addition, the behavioural and attitudinal consequences of perceptual fit were examined to gain a deeper appreciation for the impact of misunderstanding one’s organizational culture on work attitudes and cognitions.

Survey tools were used to measure multiple workplace cognitions, attitudes and values from employees of three small health-care organizations. Organizational culture was measured for each organization so that perceptual fit could be ascertained, which represents an accuracy score of each individual’s comprehension of their organization’s culture. Regression analyses measured the hypothesized associations between perceptual fit and its proposed antecedents and consequences.

The results suggest that leader–member exchange (LMX) and perceived organizational support (POS) are both positively associated with perceptual fit. In terms of the outcomes of perceptual fit, the regression analyses provide support for an association between perceptual fit and psychological empowerment, job satisfaction and organizational commitment.

This study contributes to the literature by exploring how employees come to understand their organization’s culture, and the consequences of differing levels of understanding (i.e. perceptual fit). The study results suggest that managerial action such as LMX and POS can enhance the chances that an employee is able to understand their organization’s culture accurately. Furthermore, this research adds to our understanding of the individual consequences of understanding one’s organizational culture by providing evidence that psychological empowerment is associated with perceptual fit.

All hypothesized relationships were significant. Specifically, H1 was supported as disconfirmation and surprising consumption were significantly correlated. Moreover, arousal (H2) and outrage (H4a) were functions of surprising consumption and negative affect (H3) and outrage (H4b) were functions of arousal. H4c was also supported as negative affect had a significant direct effect on consumer outrage. In addition, disconfirmation had negative direct effects on both negative affect (H5) and dissatisfaction (H6a) and dissatisfaction was a function of negative affect. Finally, both outrage (H7a) and dissatisfaction (H7b) had significant negative effects on behavioral intentions.

Respondents were recruited to participate in the data collection in a “college town” in the Southeastern United States. Respondents were provided a paper and pencil data collection instrument that include complete survey instructions and the balance of the research design. To adequately test all hypotheses, the researchers developed a unique scenario that described an extreme service failure that takes place during a hotel check-in. Each respondent was asked to read the scenario and then reflect upon it as they responded to items that assessed their feelings toward the hotel check-in experience.

The results provide additional evidence in support of the existence of the satisfaction-dissatisfaction continuum, as well as specifically identifying the affective nature of levels of satisfaction that fall surprisingly well-below the zone of tolerance. The authors feel that the present study is a necessary step to provide a more comprehensive view of the satisfaction-dissatisfaction continuum. Likewise, the authors posit initial evidence of the antecedents and consequences of consumer outrage. This research supports the prior assumptions of Westbrook (1987) about the vast detrimental effects of negative affective responses to service or product failures.

Future research needs to discover just how extremely deficient service has to be to elicit outrage. Is outrage a personal phenomenon with every consumer experiencing it to different degrees? As such, is outrage triggered at different points on the satisfaction-dissatisfaction continuum? The zone of tolerance seems to suggest this, but it would be interesting to discover if at some collective level of dissatisfaction consumers generally begin to show signs of outrage. Likewise, it would be interesting to understand how the level and pattern of outrage results in customers exiting the relationship but also results in loyal customers becoming enemies (e.g. Gregiore et al., 2009; Gregiore and Fisher, 2008).

The motivation for the current study is both pragmatic and theoretical. As alluded to above, it is evident that the level of service customers’ emotional responses to their service experiences are increasing in frequency and intensity. These negative emotions affect the efficacy of service workers and impede the financial performance of service providers. The popular mantra of “anti-woke” consumers, “Go Woke, Go Broke,” is indicative of the importance of negative emotion. Sometimes referred to as “brand activism” (Moorman, 2020; Sarkar and Kotlet, 2019), recent public stances on social and political issues have led to a boycott of Gillette razors, the burning of Nike shoes, and the canceling of Costco Memberships in what has been called “virtue signaling” (Vredenburg et al., 2020). While none of these actions are desirable, the importance of investigating the impact of strong negative emotions (i.e. outrage) is further demonstrated in reports that 65% of consumers expect companies to authentically support such issues (Barton et al., 2018; Edelman, 2018; Larcker and Tayan, 2018; Moorman, 2020).

This study, a theoretical article, aims to introduce new institutionalism as a framework through which business and management researchers can explore the significance of artificial intelligence (AI) in organizations. Although the new institutional theory is a fully established research program, the neo-institutional literature on AI is almost non-existent. There is, therefore, a need to develop a deeper understanding of AI as both the product of institutional forces and as an institutional force in its own right.

The authors follow the top-down approach. Accordingly, the authors first briefly describe the new institutionalism, trace its historical development and introduce its fundamental concepts: institutional legitimacy, environment and isomorphism. Then, the authors use those as the basis for the queries to perform a scoping review on the institutional role of AI in organizations.

The findings reveal that a comprehensive theory on AI is largely absent from business and management literature. The new institutionalism is only one of many possible theoretical perspectives (both contextually novel and insightful) from which researchers can study AI in organizational settings.

The authors use the insights from new institutionalism to illustrate how a particular social theory can fit into the larger theoretical framework for AI in organizations. The authors also formulate four broad research questions to guide researchers interested in studying the institutional significance of AI. Finally, the authors include a section providing concrete examples of how to study AI-related institutional dynamics in business and management.

The purpose of this paper is to explore how variations in management’s tone within management’s discussion and analysis (MD&A) sections of 10-K reports can serve as an indicator of tax avoidance and highlight the complex relationship between such linguistic shifts and the tax avoidance decisions within firms.

The paper uses a textual analysis approach to identify linguistic cues in MD&A sections of 10-K filings related to tax avoidance, going beyond traditional quantitative measures. The study uses differences in negative word occurrences in MD&A to measure management’s tone change and examines various measures of tax avoidance. The sample covers the period from 1993 to 2017 and comprises all firms with 10-K filings available on EDGAR, totaling over 30,000 firm-year observations.

The findings indicate a complementary relationship between tax avoidance and other drivers of firm performance. When firms have more negative management’s tone, they are less willing to engage in tax avoidance and vice versa. The study’s approach with management’s tone change provides a different and statistically significant improvement in model fit for detecting tax avoidance.

This paper provides actionable insights for detecting tax avoidance through the analysis of management’s tone in corporate disclosures, offering a new tool for researchers, investors and tax authorities. It highlights the importance of linguistic cues as indicators of tax avoidance behavior, complementing traditional financial metrics.

The paper contributes to the literature by using management’s tone change as a time-varying factor to explain tax avoidance behavior. It uncovers a larger set of linguistic cues in MD&A that can be used to detect tax avoidance. This research provides a complementary approach to traditional quantitative tax avoidance measures and offers insights into the overall relationship between tax avoidance and firm performance, going beyond one-dimensional measures typically used in prior literature.

The purpose of this paper is to examine the influence that the occurrence of greenwashing has on the consumer perception of corporate social responsibility (CSR).

This paper observed the market indication that a consistent undermining of authentic commitment to CSR taints consumer perception. Investigating how the motivations behind greenwashing contribute to the presentation of CSR was the first means of examining the market forces. Consumer orientation was used as a guiding principle to consider the short- and long-term perspective of a greenwasher.

Individual instances of greenwashing contribute to a collective deterioration of marketplace trust in the promises of CSR. The negative influence on CSR is not isolated to the greenwashing perpetrator but casts a wider effect. The consequences of greenwashing are not isolated but widely dispersed.

Whilst much of the literature focuses on the stigmatisation of individual firms, it is crucial to note how marketplace trust is eroded. In addition, the perception of CSR-related regulations is for example influenced but rarely recognised as a consequence of greenwashing behaviour.

Given the increasing importance of engineering insurance, it is still unclear which specific factors can enhance the role of engineering insurance as a risk transfer tool. This study aims to propose a hybrid approach to identify and analyze the key determinants influencing the consumption of engineering insurance in mainland China.

The empirical analysis utilizes provincial data from mainland China from 2008 to 2019. The research framework is a novel amalgamation of the generalized method of moments (GMM) model, the quantile regression (QR) technique and the random forest (RF) algorithm. This innovative hybrid approach provides a comprehensive exploration of the driving factors while also allowing for an examination across different quantiles of insurance consumption.

The study identifies several driving factors that significantly impact engineering insurance consumption. Income, financial development, inflation, price, risk aversion, market structure and the social security system have a positive and significant influence on engineering insurance consumption. However, urbanization exhibits a negative and significant effect on the consumption of engineering insurance. QR techniques reveal variations in the effects of these driving factors across different levels of engineering insurance consumption.

This study extends the research on insurance consumption to the domain of the engineering business, making theoretical and practical contributions. The findings enrich the knowledge of insurance consumption by identifying the driving factors specific to engineering insurance for the first time. The research framework provides a novel and useful tool for examining the determinants of insurance consumption. Furthermore, the study offers insights into the engineering insurance market and its implications for policymakers and market participants.

The study aims to investigate market reactions associated with the JUST 100 rankings published by JUST Capital, a non-profit organization, as well as differences in financial reporting quality and performance between selected firms and their industry peers.

This study uses a sample of 431 firms selected as the 100 America’s Most Just Companies between 2016 and 2020 by JUST Capital. This study performs both an event study to determine whether the rankings are useful to investors and cross-sectional regression analyses on the characteristics of selected firms compared to their peers.

This study finds that investors react positively to selected firms around the time of the release of the JUST 100 rankings, suggesting that the rankings are decision-useful. This study also finds that selected firms exhibit higher accounting quality and financial performance than their peers.

Rankings may not be free from bias because of JUST Capital’s ownership of an exchange-traded fund.

The findings validate the rankings as well as the methodology used by JUST Capital, as they show market participants value firms that engage in socially responsible actions through their commitment to positively impact five key stakeholder groups: employees, customers, communities, environment and shareholders.

To the best of the authors’ knowledge, this is the first study that shows the importance of the JUST 100 rankings for investment decisions. Considering the growing push for companies to disclose environmental, social and governance (ESG) activities, this study provides evidence to support ESG disclosure regulations.

This research investigates Airbnb’s financial implications in emerging economies and their potential to influence stock market profitability.

Employing a multifaceted approach, the study combines parametric and nonparametric tests, robustness checks, and regression analysis to assess the impact of Airbnb’s announcements on emerging economy stock markets.

Airbnb’s announcements affect emerging economies' stock markets with a distinct pattern of cumulative abnormal returns (CAR): negative before the announcement and positive afterward. Informed investors strategically leverage this opportunity through short selling before the announcement and acquiring positions following it. Regression analysis validates these trends, revealing that stock index returns and inbound tourism affect CAR before announcements, while GDP growth influences CAR afterward. Announcements pertaining to emerging economies exert a more pronounced impact on stock indices compared to city-specific announcements, with COVID-19 period announcements demonstrating greater significance in abnormal returns than non-COVID-19 period announcements.

This study advances existing literature through a comprehensive range of statistical tests, differentiation between emerging countries and cities, introduction of five macroeconomic variables, and reliance on credible primary Airbnb data. It highlights the potential for investors to leverage Airbnb announcements in emerging markets for stock market profits, emphasizing the need for adaptive investment strategies considering broader macroeconomic factors.

Human Resource Practices (HRPs) have undergone a revolutionary change, with their practices being more strategic for facilitating the change process. Extant literature studies the impact of Lean Thinking Practices (LTPs) on Organizational Performance (OP). However, the role of HRP as a strategic partner in the inculcation of LTP appears to have been explored sparingly. Hence, this paper aims to identify the specific HRPs that enhance the impact of Lean Thinking on OP.

A cross-sectional survey method was adopted. A total of 528 responses from IT organizations across various levels and processes were collected. The proposed conceptual framework was tested and validated SPSS-Process Macro.

Findings revealed that the presence of HRPs as moderators is significantly impacting the relationship between LTP and OP. LTP when moderated by HRPs significantly impacts employee well-being when compared to other performance variables.

This study is a maiden attempt to study the role of HRP in the inculcation of LTP in IT organizations. Earlier studies, which have mainly concentrated on the need for Human Resource (people) involvement, have spoken and researched less about the specific HRPs in the inculcation of LTP. An empirically validated specific HRP for inculcating LTP in IT organizations is a significant contribution.

The academic–practitioner gap has been a widely discussed and well-established issue. Despite numerous studies conducted in this area, empirical evidence reveals that the gap is widening and also emphasizes the exigency to bridge this gap. Hence, the purpose of this study is to propose an acceptable solution that will fill this lacuna.

The study adopts the qualitative research methodology and was based on the system theory (ST) and the institutional theory (IT). Interviews, based on a semi-structured questionnaire, were conducted, focusing on three categories, namely individuals with solely academic experience, individuals with both academic and industrial exposure and business leaders. The unit of analysis was the individual.

The study, which unearthed some rich and challenging evidence from the respondents, reveals that gaining industrial exposure and working on continuous professional development are vital for academics to narrow or even close this gap. In addition, serving as apex members at board level or in professional bodies, serving global organizations as lead consultants and working on research collaborations are other important dimensions for academics.

This study introduces an emerging model named the “Pentagon Model” and develops a corporate index (C-index) for academics to earn, similar to the h-index. The study also explains the operationalization of the C-index based on the proposed algorithm. Hence, it is the envisaged that this study will change the landscape of the academic sphere in practical terms.

This study was carried out with the sole intention of bridging the gap between academics and practitioners. The proposed model and the index, which were developed by the author purely based on the outcome of this study, pave the way for many future research studies, not only to further improve the C-index but also to minimize disparities in transdisciplinary work between academics and practitioners.