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The purpose of this paper is to explore health researchers’ involvement of policy or decision makers in knowledge translation activities in Malawi.

The case study collected quantitative through questionnaire from health researchers from the University of Malawi. The study used inferential statistics for the analysis of the quantitative data. Pearson χ² test was used to establish the relationship between categorical data and determine whether any observed difference between the data sets arose by chance. The Kruskal–Wallis H test was used to determine if there were statistically significant differences between independent variable and dependent variables. Data has been presented in a form of tables showing means, standard deviation and p-values.

Health researchers sometimes involve policy or decision makers in government-sponsored meetings (M=2.5, SD=1.17). They rarely involve policy or decision makers in expert committee or group meetings (M=2.4, SD=1.20). Researchers rarely involve policy or decision makers in conferences and workshops (M=2.4, SD=1.31). Rarely do researchers involve policy or decision makers in formal private or public networks (M=2.4, SD=1.17). In events organised by the colleges researchers rarely involve policy or decision makers (M=2.3, SD=1.11); and rarely share weblinks with policy or decision makers (M=2.0, SD=1,17). On average, health researchers occasionally conduct deliberate dialogues with key health policy makers and other stakeholders (M=2.5, SD=1.12). The researchers rarely established and maintained long-term partnerships policy or decision makers (M=2.2, SD=1.20). They rarely involve policy or decision makers in the overall direction of the health research conducted by themselves or the Colleges (M=2.1, SD=1.24).

The study recommends that there should be deliberate efforts by health researchers and policy makers to formally engage each other. Individuals need technical skills, knowledge of the processes and structures for engaging with health research evidence to inform policy and decision making. At the institutional level, the use of research evidence should be embedded within support research engagement structures and linked persons.

Formal interactions in a form of expert meetings and technical working groups between researchers and policy makers can facilitate the use of health research evidence in policy formulation.

In terms of framework there is need to put in place formal interaction frameworks between health researchers and policy makers within the knowledge translation and exchange.

There is dearth of literature on the levels of involvement and interaction between health researchers and health policy or decision makers in health policy, systems and services research in Malawi. This study seeks to bridge the gap with empirical evidence.

In forecasting unknown quantities, risk and finance decision makers often rely on one or more biased experts, statistical specialists representing parties with an interest in the decision maker's final forecast. This problem arises in a variety of contexts, and the decision maker may represent a corporate enterprise, rating agency, government regulator, etc. The purpose of the paper is to assist decision makers, experts, and others to have a better understanding of the dynamics of the problem, and to adopt strategies and practices that enhance efficiency.

The problem is formulated as a two‐person, non‐cooperative Bayesian game with the decision maker and one expert as players, and perfect Bayesian equilibrium solutions are identified. Then the analysis is extended to variations of the game in which the expert's loss function is not common knowledge, and in which there are multiple experts.

In the struggle for information between the decision maker and the experts, the experts generally benefit from greater uncertainty about the parameters of the model. Thus, in attempting to elicit as much information as possible from the experts, the decision maker must strive to minimize all sources of uncertainty.

As in most Bayesian games, the analysis requires that a variety of process assumptions and model parameters be common knowledge. These conditions may be difficult to satisfy in real‐world applications.

The principal finding of the study is that there is truly a struggle for information between the decision maker and the experts. This generally encourages the experts to inject as much uncertainty as possible into the process. To counter this effect, the decision maker might: provide incentives for the experts to increase their sampling information; try to mitigate specific uncertainties regarding the model parameters; and try to increase the number of experts.

This is the first paper to apply the framework of signaling games to the problem of eliciting information from biased experts. It is of value to decision makers, experts, and economic researchers.

This paper seeks to provide a tool for decision makers to make more informed decisions regarding their outsourcing decisions and selection of the appropriate supplier.

The method uses the Taguchi loss function for the inclusion of intangibles in the evaluation and selection of suppliers. Intangibles are defined as factors that have an impact on the selection of an appropriate supplier but are not easily quantified to be included in the financial evaluation. These intangibles are classified as the benefits and risks of using a supplier to perform the outsourcing function. A decision maker has certain expectations regarding these intangibles and a loss occurs when a supplier's performance does not meet the decision maker's expectations. The Taguchi loss function has been selected as a means of measuring the loss. The decision maker defines the target value and the specification limits for each benefit and risk category. The weighted loss scores are calculated where the weights are the importance ratings assigned to benefit/risk categories by the decision maker. Based on this analysis each supplier will receive a weighted loss score for all the pertinent benefit categories and one weighted loss score for all the risk categories. To achieve a single measure, the aforementioned weighted loss scores are combined to determine a single aggregate loss score for each supplier, which is then used to rank them. The supplier who receives the highest ranking (minimum loss score) will be selected to perform the outsourcing function.

The procedure proposed here can help companies to identify the best supplier to perform an outsourcing function.

The paper presents a phased decision model that begins with economic evaluation and then uses Taguchi functions to measure the impact of intangibles.

The article aims to analyse the perception of the internal users regarding the usefulness of the municipal financial reporting in the context of decision making in the Portuguese local administration.

This research is quantitative and positive, based on a cross‐section analysis through the online application of a questionnaire to the decision makers (politicians and technicians) of the 308 Portuguese municipalities. The approach is based on the paradigm of information usefulness.

The results indicate a high usefulness for the decision making of the municipal financial reporting, in its current form and content. However, this usefulness would increase if information, other than what is mandatory, were introduced. In general, the two different groups of decision makers, politicians and technicians, behave somewhat differently, regarding the usefulness that the financial reporting holds for them. The technical decision makers consider it of greater value. There is no statistical evidence that shows that there is a link between the training area and professional experience of the internal decision makers and the usefulness of the municipal financial reporting. Both types of users show a preference for the information set within the budgetary accounts, although accrual‐based information also proves to be of excellent value.

The main limitations of this study are related to the way information was collected (questionnaire) to obtain empirical evidence. The questionnaire, sent by email, despite reaching a wide‐ranging and dispersed population, does not assess the truthfulness and integrity of the responses. Furthermore, it does not make it possible to really identify the usefulness of the municipal financial reporting. The use of perceptive measures can also represent a threat to the study's internal validity.

The results of this study have important repercussions on the internal decision makers concerning the usefulness of the municipal financial reporting. Particularly, since the general approach towards the usefulness of the reporting could become a solid work basis for the regulatory bodies to enhance the current reporting model in the light of its suitability within the internal decision making.

Research on this study is original as it provides, as far as the authors are aware, the first empirical evidence of the perceptions of internal users on the usefulness of the municipal financial reporting in Portugal, in regard to decision making.

This paper aims to introduce and illustrate how discrete choice experiments (DCEs) can be used by accounting researchers and present an agenda of accounting-related research topics that might usefully benefit from the adoption of DCEs.

Each major phase involved in conducting a DCE is illustrated using a capital budgeting case study. The research agenda is based on a review of experimental research in financial accounting, management accounting and auditing.

DCEs can overcome some of the problems associated with asking decision-makers to rank or rate alternatives. Instead, they ask decision-makers to choose an alternative from a set. DCEs arguably better reflect the realities of real-world decision-making because decision-makers need to make trade-offs between all of the alternatives relevant to a decision. An important advantage that DCEs offer is their ability to calculate willingness-to-pay estimates, which can enable the valuation of non-market goods. Several streams of experimental accounting research would appear well-suited to investigation with DCEs.

While every effort has been made to ensure that this illustration is as generic to as the many potential studies as possible, it may be that researchers seeking to utilise a DCE need to refer to additional literary sources. This study, however, should serve as a useful starting point.

Accounting researchers are expected to benefit from reading this article by being: made aware of the DCE method and its advantages; shown how to conduct a DCE; and provided with an agenda of accounting-related research topics that might usefully benefit from application of the DCE methodology.

It is the authors’ understanding that this is the first article directed to accounting academics regarding the conduct of DCEs for accounting research. It is hoped that this study can provide a useful platform for accounting academics to launch further research adopting DCEs.

The purpose of this paper is to examine how the environment surrounding a decision-making event affects whether decision-makers consider the credibility of their advisors and take their advice.

In two experiments, the characteristics of the event and credibility of the advisor were manipulated, the extent to which participants considered the information from the advisor was measured, and whether participants took advice was determined.

Decision-makers are more likely to take advice from advisors when the decision-making event is of low urgency or high criticality because they are more likely to consider information provided by high-credibility advisors.

Within organizations, decision-makers may be making suboptimal decisions when faced with highly urgent decisions or decisions with low criticality. This study suggests that under these conditions, decision-makers are less likely to consider the information provided by high-credibility advisors. Organizations may consider encouraging decision-makers to override their tendency to disregard advice from credible advisors.

This study introduces a contextual factor relevant to managers, event characteristics, which has an effect on whether decision-makers take advice. A unique experimental design was utilized in which credibility was manipulated across two studies with an explicit (Study 1: resume) vs implicit (Study 2: video) method, and advice-taking was measured with a decision that was clearly right or wrong.

The purpose of this paper is to better depict the features of individual and group behaviors in sequential decisions under the effect of public belief drift.

In this paper, the authors design a two‐shots game which is closer to decisions condition in the real market by using the method of experimental economics two shots game.

The experimental results show that information cascade occurs more frequently in the second stage and the decision accuracy is decreased. The conclusion may provide experimental evidence for the “Animal Spirits Theory” of Keynes. Additionally, decision‐maker ranking in the middle of the decision sequence systematically deviates from his/her private information in balance state.

As existing information cascade theory of one shot decision fails to describe the belief‐dependent mechanism, the authors design the multi‐shots information cascade experiment; in which every individual decision maker has more than one sequential decision chance on the same event.

Decision making is inherently stressful since the decision maker must choose between potentially conflicting alternatives with unique hazards and uncertain outcomes. Whereas decision aids such as decision support systems (DSS) can be beneficial in stressful scenarios, decision makers sometimes misuse them during decision making, leading to suboptimal outcomes. The purpose of this paper is to investigate the relationship between stress, decision making and decision aid use.

The authors conduct an extensive multi-disciplinary review of decision making and DSS use through the lens of stress and examine how stress, as perceived by decision makers, impacts their use or misuse of DSS even when such aids can improve decision quality. Research questions examine underlying sources of stress in managerial decision making that influence decision quality, relationships between a decision maker’s perception of stress, DSS use/misuse, and decision quality, and implications for research and practice on DSS design and capabilities.

The study presents a conceptual model that provides an integrative behavioral view of the impact of a decision maker’s perceived stress on their use of a DSS and the quality of their decisions. The authors identify critical knowledge gaps and propose a research agenda to improve decision quality and use of DSS by considering a decision maker’s perceived stress.

This study provides a previously unexplored view of DSS use and misuse as shaped by the decision and job stress experienced by decision makers. Through the application of four theories, the review and its findings highlight key design principles that can mitigate the negative effects of stressors on DSS use.

The evaluation scores of each criterion and the integration are given by decision makers, respectively. Owing to the heavy time-pressure in real time decision-making, decision makers may have different judgment abilities, which reflects the instability and inconsistent weight of criteria and scores. It will lead to the unreliable results. To rank alternatives more rational, the consistency of decision makers is considered. The paper aims to discuss these issues.

First, the weight estimation model of the criteria is developed to find the dynamic change and the inconsistency of decision makers, which is based on the objects of weight stability and the consistency measured by the distance between scores of each criterion and the integration. Following that, scores of alternatives given by each decision maker are modified according to the requirement of stability and consistency of the decision-making. In addition, the weight of decision makers is deduced based on the self-consistency and group's similarity that measured by grey close relationship. In the last, the score of alternatives can be modified according to the weight of the decision maker and criteria, and then, alternatives can be ranked via the final score.

The self-adaptation evaluation method is suggested in real time decision-making environment.

Its application step and feasibility is showed via a real decision-making problem.

The purpose of this research is to assess the place of language skills in the international orientation of decision‐makers of successfully internationalised SMEs. The position of language skills in this area of literature and policy is problematic and a new paradigm is proposed.

This paper considers findings from an empirical project using both quantitative and qualitative methods, first, a 1,200 company telephone survey and second, an 80 company batch of face‐to‐face interviews.

Strong international orientation seems indeed to be a determinant of success in international trade. The decision‐makers of the successful companies were notably more likely to have foreign language skills than those in the other groups and were also the only group to include self‐reported skills at the highest level. However, comparison of the countries in which the firms were dealing with the languages in which decision‐makers claimed skills shows very clearly that the decision‐makers of the “successful” international companies were often not using their foreign language skills in business. In addition, these decision‐makers also possessed better attitudes towards foreign experience and other elements of international orientation.

The paper discusses the implications of the findings for policy‐makers responsible for training and trainers themselves. The evidence supports the view that government subsidies focusing on language training might be better directed at a more varied range of activities to develop international orientation.

The article contributes to the development of qualitative research in this area in examining the foreign language use of decision‐makers in successful international SMEs and locating this within their broader international orientation. It posits that language skills make an indirect contribution to overall international business success which is more valuable than their direct contribution to improved communication with specific foreign clients and markets.