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Book part
Publication date: 17 June 2019

Marian Evans

Adopting a dual processing cognitive perspective, this study explores the decision-making processes past the start-up stage that small entrepreneurial businesses employ to grow…

Abstract

Adopting a dual processing cognitive perspective, this study explores the decision-making processes past the start-up stage that small entrepreneurial businesses employ to grow. The author examines how entrepreneurs evaluate and make decisions on growth opportunities in their business environment. The author uses cognitive style as a theoretical lens to capture differences in information processing, combining interviews and psychometric questionnaires to analyse cognitive styles. The longitudinal mixed methods approach illustrates the richness of the entrepreneur’s decision-making process, which the author tracks over a two-year period. The author determines how intuitive and analytical cognitive styles are used by entrepreneurs and the contribution these styles make to decision-making. The findings show that the two cognitive styles are versatile as entrepreneurs adjust and adapt their cognitive style over time, in keeping with the situational factors of their business environment. The author also finds marked differences between novice and mature entrepreneurs and that experienced entrepreneurs exhibited greater levels of cognitive versatility, which was directly linked to their prior experience. The study has significant implications for future research, which should consider the question how an entrepreneur’s cognitive style is dependent on the business context and their prior experience.

Details

Creating Entrepreneurial Space: Talking Through Multi-Voices, Reflections on Emerging Debates
Type: Book
ISBN: 978-1-78769-577-1

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Communicating Knowledge
Type: Book
ISBN: 978-1-80262-104-4

Book part
Publication date: 10 November 2011

Antónia Correia, Metin Kozak and João Ferradeira

This chapter aims to demonstrate that different cultures influence tourist decision making. Multi-structural models are used to assess to what extend the cultural traits may…

Abstract

This chapter aims to demonstrate that different cultures influence tourist decision making. Multi-structural models are used to assess to what extend the cultural traits may influence decision-making styles of tourists. Cultural traits and decision-making styles were conceptualized as multidimensional constructs. The empirical study is supported through data from a sample of individuals visiting Lisbon during the New Year events. The analysis shows significant differences within the country of birth. Furthermore, the study concludes that the most important cultural dimensions in each of the countries lead to different decision-making styles. Although there are geographical and temporal limitations, the present study's findings suggest substantial effects of culture in tourist decision making, and these effects are heterogeneous along different countries. This chapter provides insights into how tourism destinations should position themselves in different cultural contexts. This study contributes to the overall understanding of culture as a driving influence in the way tourists decide to travel. Specifically, this chapter provides empirical evidence of how tourists' behavior varies according to the cultural heterogeneity of countries.

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Tourism Sensemaking: Strategies to Give Meaning to Experience
Type: Book
ISBN: 978-0-85724-853-4

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Designing and Tracking Knowledge Management Metrics
Type: Book
ISBN: 978-1-78973-723-3

Book part
Publication date: 12 September 2003

Keith H Brigham and Julio O De Castro

The concept of fit is central to theories in both the fields of strategic management and organizational behavior. It is our contention that many key questions in the field of…

Abstract

The concept of fit is central to theories in both the fields of strategic management and organizational behavior. It is our contention that many key questions in the field of entrepreneurship might also be successfully addressed through a fit approach. For instance, why do entrepreneurs often make poor managers? And why must founders often be replaced by professional managers as their firms grow? The idea of misfit is implicit in both of these questions. A fit perspective may also be beneficial in better understanding specific entrepreneurial behaviors. For example, why does one entrepreneur start and grow multiple businesses over his or her career (serial) while another might be content with starting only one business (novice)? or Why does one entrepreneur continually strive to grow his or her firm while another is content to arrest development (lifestyle) at a certain level? All of these questions, and obviously many more, can be viewed and examined as questions of fit.

Details

Cognitive Approaches to Entrepreneurship Research
Type: Book
ISBN: 978-1-84950-236-8

Book part
Publication date: 16 October 2020

Lori R. Fuller and Tara J. Shawver

This study explores the whistleblowing judgments and intentions of accounting students utilizing scenarios involving accounting earning’s manipulations and fraud. Individual…

Abstract

This study explores the whistleblowing judgments and intentions of accounting students utilizing scenarios involving accounting earning’s manipulations and fraud. Individual differences affect how one makes decisions yet are rarely explored in the whistleblowing literature. As such, the authors conducted an exploratory study to determine if one’s cognitive style (the method a person uses to perceive incoming information and how they make decisions) affects whistleblowing judgment and intent. Using multivariate regression, the authors find that cognitive style significantly affects moral sensitivity, whistleblowing judgment, and whistleblowing intent. This chapter makes several important contributions to the existing literature. This is the first study that explores whether cognitive style affects moral sensitivity, whistleblowing judgments, and whistleblowing intentions. Second, it demonstrates that the models which exclude individual differences may be incomplete.

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Research on Professional Responsibility and Ethics in Accounting
Type: Book
ISBN: 978-1-83867-669-8

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Book part
Publication date: 18 November 2014

Carol M. Fischer, Timothy J. Rupert and Martha L. Wartick

Examine tax-related decisions of married couples to determine whether decisions are made jointly or if one spouse dominates the decision. We also examine characteristics related…

Abstract

Purpose

Examine tax-related decisions of married couples to determine whether decisions are made jointly or if one spouse dominates the decision. We also examine characteristics related to decision styles.

Methodology/approach

Questionnaires completed independently by both the husband and wife.

Findings

Nearly 40 percent of the couples make tax decisions jointly, while the remaining couples allow one spouse to dominate tax-related decisions. The results indicate that when one spouse dominates the decisions, it is most often the wife. We also find that couples are more likely to share tax-related decision responsibility jointly when the husband earns significantly more than the wife, when the couple has greater income as a family, and when they are a new couple.

Research limitations/implications

Prior research has generally not recognized tax decisions by married couples as a joint decision or attempted to determine whether tax decisions are dominated by the husband or wife. This issue has implications for interpreting research results in light of prior research that has found that tax-related decisions vary significantly by gender. The finding that many couples make joint decisions suggests that an interesting avenue for future research would be to determine the nature of that joint decision making and whether it is collaborative, bargaining, or something else.

Originality/value

Prior research on tax-related decisions has not recognized that for approximately 40 percent of tax returns filed, the unit of study is not a single individual but a married couple.

Details

Advances in Taxation
Type: Book
ISBN: 978-1-78441-120-6

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Review of Marketing Research
Type: Book
ISBN: 978-0-85724-728-5

Book part
Publication date: 25 July 2017

Nguyen T. Thai and Ulku Yuksel

The choice overload (CO) phenomenon, whereby having many options leads to negative consequences, has been studied widely in psychology and marketing. However, empirical evidence…

Abstract

The choice overload (CO) phenomenon, whereby having many options leads to negative consequences, has been studied widely in psychology and marketing. However, empirical evidence of CO in the tourism context is limited, even though people often encounter numerous choices (e.g., vacation destinations, airfares, hotels, tours) at different stages when planning their holidays. Investigating CO in tourism and hospitality is important because (online) travel advisors are providing tourists with numerous choices, yet they do not know whether or not these decision makers are content after choosing from these large choice sets. This chapter proposes to review and apply insights garnered from the CO literature to tourism research. Accordingly, the chapter proposes five groups of solutions for tourists and travel advisors to avoid CO effects: reducing decision task difficulty, reducing choice-set complexity, reducing preference uncertainty, focusing on decision goals rather than the means to achieve those goals, and adopting appropriate decision-making styles.

Details

Consumer Behavior in Tourism and Hospitality Research
Type: Book
ISBN: 978-1-78714-690-7

Keywords

Book part
Publication date: 2 December 2019

Eli Mograbi

This chapter uses an analytic procedure to uncover how Saddam Hussein made his past decisions, and the decision rule(s) Saddam adopted in choosing his actions. In analyzing…

Abstract

This chapter uses an analytic procedure to uncover how Saddam Hussein made his past decisions, and the decision rule(s) Saddam adopted in choosing his actions. In analyzing Saddam, a leader who was considered one of the most formidable enemies of the Western world, this study utilizes official recordings captured at the Iraq war, which provide a reliable source of information. This chapter adds to the literature on the use of applied decision analysis (ADA) in analyzing leaders’ decisions.

Specifically, an emphasis is placed on the importance of understanding the process that led Saddam Hussein to his key decisions, in order to create his decision profile. Decision profiles describe the decision rules and models that are used by decision-makers en route to choice and can help understand and predict decisions of world leaders. I use the ADA procedure to examine key foreign policy decisions made by Saddam Hussein. Finally, after thoroughly examining each of these decisions, I attempt to uncover what decision rule Saddam used, and elaborate on the implications and recommendations of my analysis.

Details

How Do Leaders Make Decisions?
Type: Book
ISBN: 978-1-83867-812-8

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