Search results

The emerging business partner role of management accountants (MAs) results in an increased requirement of MAs to make business decisions. Frame dependence cognitive biases regularly influence decisions made in conditions of uncertainty, as is the case in business decision-making. Consequently, this study aims to examine susceptibility of MAs to frame dependence bias.

A survey was conducted among an international sample of practising MAs. The proportion of MAs influenced by framing bias was analysed and compared to findings in other populations. Logistic regression was then used to determine whether MAs who exhibit a higher preference for evidence-based (as opposed to intuitive) decision-making are more susceptible to framing bias.

Despite a comparatively high preference for evidence-based decision-making, the prevalence of framing bias among MAs is comparable to that of other populations. A higher preference for evidence-based decision-making was found to only be associated with higher susceptibility to endowment effect bias.

To the best of the authors’ knowledge, this is the first study to comprehensively examine framing bias for MAs as a group of decision-makers. Additionally, this study’s sample consists of practising MAs, and not only students.

This study aims to analyze the relationship between the nonpathological traits of narcissism and decisions under conditions of uncertainty and risk in light of the prospect (PT) and fuzzy-trace theories (FTT).

This paper conducted an empirical-theoretical study with 210 Brazilian academics from the business area (accountants and managers), using a self-reported questionnaire to collect data. This paper analyzed the data through descriptive statistical techniques, correlation, test of hypotheses and logistic regression.

The results point to a lower disposition of respondents to narcissistic traits, although the characteristics of self-sufficiency, authority, exploitation and superiority have been demonstrated. Most participants chose the sure gain in positive scenarios and risk in light of possibility of losses. However, those with high levels of narcissism showed higher propensity to make risky decisions, both in positive and negative scenarios.

The empirical results about risky decision-making behavior of individuals with narcissist traits spur further investigation on the impacts of attitudes and behaviors in organizations as they are affected by psychosocial factors. These attitudes and behaviors, reflected in administrative and financial reports, influence future decisions of investors.

The interaction between the areas of business administration and psychology in regard to the effects of the narcissist personality trait and the FTT is both original and valuable for the business area. The simplest scenario based on the FTT theory can help eliminate issues around the interpretation and complexities of calculations regarding decision-making scenarios in PT format.

In this world of complexity, disruption, multi-layered crises and insecurity, people seek orientation, stability and meaning. This desire exists in everyday life, in working environments and even more in vacation time. Therefore, the way we see the world and how we interact with each other and with nature should also be reflected by tourist destinations. ‘Destination Conscience’ seems to be a promising conception that offers the desired contemporary design of destination realities and travel experiences. Accordingly, destinations and their products should be characterised by authenticity, meaning, sensitivity and humaneness on all levels. In this chapter, the concept of ‘integral ecology’ as a holistic worldview and new paradigm is presented. Integral ecology can be a source of perception and wisdom that enriches the ‘conscience’ of a destination and all its actors. Hence, this chapter addresses the question of how integral ecology can contribute to Destination Conscience. The essay uses the methods of literature review, application, transfer and case study.

Firstly, the concept of integral ecology will be presented. In the second part, this worldview will be applied to destinations. The enrichment of Destination Conscience by the principles of integral ecology can manifest in the destination's self-image and in the interaction in business relations and business actions. It can find expression in the operational management, organisation and development of a destination and in the design of the touristic services and products. In the third part, the case study of a Catholic monastery in the Altmühltal will be presented for further illustration.

The purpose of this paper is to review the relevant literature in order to identify trends and suggest some possible directions for future research in the framework of humanitarian aid distribution logistics with accessibility constraints.

The authors developed a systematic literature review to study the state of the art on distribution logistics considering accessibility constraints. The electronic databases used were Web of science, Scopus, Science Direct, Jstor, Emerald, EBSCO, Scielo and Redalyc. As a result, 49 articles were reviewed in detail.

This study identified some gaps, as well as some research opportunities. The main conclusions are the need for further studies on the interrelationships and hierarchies of multiple actors, explore intermodality, transshipment options and redistribution relief goods to avoid severe shortages in some nodes and excess inventory in others, studies of the vulnerability of transport networks, correlational analysis of road failures and other future lines.

The bibliography is limited to peer-reviewed academic journals due to their academic relevance, accessibility and ease of searching. Most of the studies included in the review were conducted in high-income countries, which may limit the generalizability of the results to low-income countries. However, the authors focused on databases covering important journals on humanitarian logistics.

This paper contextualises and synthesises research into humanitarian aid distribution logistics with accessibility constrains, highlights key themes and suggests areas for further research.

The purpose of this study is to analyze the influence of booking website (hotel or third-party) characteristics and hotel star-rating classification, as signals of quality, on travelers’ relationships with hotels or hotel chains, taking into account the moderating effect of travelers’ tendencies to seek variety.

To test the hypothesized relationships, structural equation modeling was performed. A multi-group analysis was also conducted to test the moderating effect of travelers’ variety seeking.

Both booking website quality and star rating improve customer satisfaction with specific experiences at hotels and behavioral intentions toward hotels. The results also show that travelers’ variety-seeking levels (low/high) exert a moderating effect on their overall relationships with hotels, and quality signals are more relevant for those who are less inclined to seek variety in their travel experiences.

This paper analyzes the importance of quality signals on travelers’ relationships with hotels in an electronic shopping environment. Furthermore, the influence of travelers’ variety-seeking in the hotel sector in particular is studied. For hotel managers, a better knowledge of this personality trait can help to apply successful segmentation strategies.

Este estudio analiza la influencia de las características del sitio web de reserva -web propia del hotel o de un tercero- y del número de estrellas del hotel, como señales de calidad, en la relación del cliente con el hotel o cadena, teniendo en cuenta el efecto moderador de la tendencia del viajero a buscar variedad.

Para probar las hipótesis, se llevó a cabo un modelo de ecuaciones estructurales (SEM). También se realizó un análisis multi-grupo para probar el efecto moderador de la búsqueda de variedad del viajero.

Tanto la calidad del sitio web de reserva como las estrellas favorecen la satisfacción del cliente con la experiencia concreta en el hotel y, finalmente, las intenciones de comportamiento hacia el hotel. Además, el análisis muestra que el nivel de búsqueda de variedad del viajero (bajo/alto) ejerce un efecto moderador en su relación global con el hotel y que las señales parecen ser más relevantes para los individuos con menor tendencia a buscar variedad en sus experiencias de viaje.

Este trabajo analiza la importancia de las señales de calidad en la relación de los viajeros con los hoteles en un entorno de compra electrónica. Además, se estudia la influencia de la búsqueda de variedad de los viajeros en el sector hotelero en particular. Un mejor conocimiento de este rasgo de la personalidad puede ayudar a los gerentes de hotel a aplicar estrategias de segmentación exitosas.

摘要

本研究的目的是分析作为品质判断因素的预订网站(酒店或第三方)特征和酒店星级评分分类对游客与酒店或连锁酒店关系的影响，并考虑游客寻求多样性倾向的调节作用。

为了检验假设的关系，我们进行了结构方程建模。本研究还采用多组分析的方法来检验旅客的多样性寻求的调节作用。

预订网站的质量和星级评分都可以提高客户对酒店具体体验的满意度和对酒店的行为意向。结果还表明，游客的多样性寻求水平(低/高)对他们与酒店的整体关系具有调节作用，而质量因素对那些不太倾向于在旅行体验中寻求多样性的人更相关。

本文分析了在电子购物环境下，品质因素对游客与酒店关系的重要性。此外，本文还特别研究了游客的多样性寻求对酒店行业的影响。对于酒店管理者来说，更好地了解这一个性特征有助于成功地应用细分策略。

Responsible management has become a business imperative in an era of growing governmental and public scrutiny of managerial practices and accountability. Top-down attempts at developing transparent codes of practice or agenda statements have been ineffective, especially given the difficulties of aligning responsibility needs with traditional performance indicators. Thus, we argue, there is a pertinent need to foster a sustainable sense of moral responsibility at the organizational frontline. We posit that stewardship offers a foundation for developing sustainable solutions based on aligning the interests of stakeholders and balancing longer-term and shorter-term benefits. Three principal stakeholders are involved at the organisational frontline; frontline management (FLM), frontline employees (FLE) and customers. Accordingly, we identify three key areas requiring development: stewardship-based control systems, climate and customers on the organizational frontline. We illustrate these areas with pertinent research and, hence, collate a research agenda across these areas to facilitate the development and embedding of responsible management based on a stewardship foundation.

The purpose of this paper is to show the impact of framing and groupthink both individually and simultaneously regarding the decision of career selection.

The samples of this study are determined by the purposive sampling method with accounting major students as the criteria. The number of observation is 178 accounting major students. Independent variables of the study are framing and groupthink, while the dependent variable is the career selection decision. Data used in this study are primary data that are obtained by questionnaire. The analysis techniques used are simple regression analysis, multiple linear regression and coefficient determination analysis.

The results of this study show that framing has a positive effect on the career selection decision and so does the groupthink.

Both framing and groupthink simultaneously have a positive effect on the career selection decision. The value of coefficient determination (R²) is 21.3 percent, and the rest of 78.7 percent is explained by non-researched variable.

The purpose of this paper is to examine human resources (HR) professionals’ self-perceptions of ethically questionable human resource management (HRM) practices (i.e. disregard for the individual, favoring those in power and discrimination). The research sought specifically to determine how these perceptions are influenced by their organizations’ ethical infrastructure and corporate social responsibility (CSR) practices.

Data were collected from 134 HR professionals using an anonymous structured questionnaire.

The scope of organizations’ ethics programs and the degree of importance given to developing an ethical infrastructure were found to predict the level of acceptance of unethical HRM practices related to discrimination. These practices are also less acceptable to professionals from organizations that are perceived as more socially responsible regarding their employees.

Additional studies with larger samples are needed to determine more clearly not only the influence of contextual determinants, but also the practical consequences of high levels of acceptance of unethical practices in HRM.

Organizations can decrease their HR professionals’ acceptance of ethically questionable HRM practices by developing and emphasizing a strong ethical infrastructure and CSR practices, especially those affecting employees.

HR professionals’ perceptions of ethical issues have rarely been analyzed using empirically tested methods. By surveying HR professionals, this study contributes to a fuller understanding of their perceptions regarding the ethics of their own practices. The results show that contextual determinants play an important role in predicting the level of acceptance of unethical HRM practices, especially those leading to discrimination.