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Article
Publication date: 28 January 2020

Yuqian Zhang, Anura De Zoysa and Corinne Cortese

This study aims to investigate two issues inherent in accounting judgements: the directional influence of uncertainty expressions and how they might positively or…

Abstract

Purpose

This study aims to investigate two issues inherent in accounting judgements: the directional influence of uncertainty expressions and how they might positively or negatively affect accounting judgements and the foreign-language effect (FLE), which refers to the reduction of judgement bias that occurs when an accounting judgement is made in one’s foreign language. This study examines both issues in the context of accounting judgements made in Chinese and English languages.

Design/methodology/approach

This study conducted two experiments. The first experiment applied a 2 × 2 between-subject research design, and the second experiment adopted a 2 × 2 within-subject approach.

Findings

The overall results revealed that directionality biases existed in the exercise of accounting judgement in subjects’ native and foreign languages. However, when the language was switched from the subjects’ native tongue to a foreign language, overall directionality biases are reduced.

Research limitations/implications

This study suggests that the use of native and non-native languages can have unintended consequences on accounting judgements. However, because of the limitations of using students as proxies for professionals and applying self-assessed language scales, the literature would benefit from future research that extends the subject profile to professional accountants and that assesses language skills more objectively.

Originality/value

This study contributes to the literature on cross-lingual accounting, both theoretically and methodologically. It also extends the FLE theory to an accounting context, providing insights on how language is involved in judgements concerning uncertainty expressions.

Details

Meditari Accountancy Research, vol. 28 no. 3
Type: Research Article
ISSN: 2049-372X

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Article
Publication date: 17 August 2012

Jie‐xian Huang, Dong‐tao Yang and Cang‐lai Gong

The purpose of this paper is to propose a new inspecting algorithm for defect detection on PCB circuits.

Abstract

Purpose

The purpose of this paper is to propose a new inspecting algorithm for defect detection on PCB circuits.

Design/methodology/approach

PCB circuit images were processed by a radon transformation. A Radon histogram was formed and utilized to establish a texture directional characteristic similarity function. Then, a region of the image which contained the same texture directionality feature was segmented. Furthermore, a directionality estimation method is presented. As the circuit was damaged, the directionality was weakened correspondingly. According to principle, the concept of directional intensity was proposed and then used to measure directionality through analysis of the Radon histogram fluctuation. Finally, the defect was detected based on directional intensity.

Findings

The method has been applied to an inspecting system used in practice and it achieved a higher accuracy and efficiency in comparison with similar methods.

Research limitations/implications

Although work on highly intensive PCB circuitry inspection and flaw detection is presented, defect classification was not involved although this is also a very important requirement of inspection.

Originality/value

The paper provides a new way to detect PCB circuitry defects based on texture directionality and proposes evaluating the similarity between image texture directionalities using a radon transformation to search the inspected area. As the inspected region was located, the concept of directional intensity was defined to measure texture directionality to identify defects. The new algorithm performs stably and efficiently and is fit for practical application.

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Article
Publication date: 1 September 2001

Go¨ran Svensson

Argues that the unidirectional measurement and evaluation of service quality in any specific service encounter is not enough in itself to understand the existing service…

Abstract

Argues that the unidirectional measurement and evaluation of service quality in any specific service encounter is not enough in itself to understand the existing service quality between two actors in a dyadic service encounter. Therefore, a method is introduced for the express purpose of analysing the perceptual bi‐directionality of service quality in order to measure and evaluate the dynamics of service quality in dyadic service encounters.

Details

Journal of Services Marketing, vol. 15 no. 5
Type: Research Article
ISSN: 0887-6045

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Article
Publication date: 6 November 2007

Keith S. Coulter

This paper aims to suggest that individuals are either consciously or non‐consciously aware of the left‐right (forward/backward) orientation of numeric digits. The purpose…

Abstract

Purpose

This paper aims to suggest that individuals are either consciously or non‐consciously aware of the left‐right (forward/backward) orientation of numeric digits. The purpose of the studies is to demonstrate that the “directionality” (left‐ or right‐facing nature) of numerals, and the resultant eye movement bias that this directionality creates may affect the degree to which consumers attend to, or focus upon, the various digits in a price. The degree of attention paid to these digits will, in turn, impact consumers' price‐encoding strategies. It is argued that the use of left (right)‐facing digits may increase (decrease) the likelihood that consumers will employ a truncation (i.e. rounding down) price‐encoding strategy.

Design/methodology/approach

The paper contains two experiments. In Experiment 1, subjects were exposed to one of four ads containing regular and sale prices. The prices were placed at opposite ends of the Mueller‐Lyer illusion, with the prices substituting for the “extraneous stimuli” (i.e. inward‐ or outward‐facing wings) in the illusion. In Experiment 2, subjects were exposed to one of six ads containing a sale price only.

Findings

In Experiment 1, digit “directionality” was found to cause eye movement bias, which resulted in distorted physical distance perceptions. In Experiment 2, digit directionality was found to impact price‐rounding behavior.

Research limitations/implications

It is suggested that perceived digit‐directionality creates eye movement bias, and that eye movement bias may impact the manner in which price digits are recalled and encoded. Eye movement bias can be inferred from the results of Experiment 1, but it is not directly measured. It is suggested that future research efforts might employ eye‐tracking measures to more directly confirm that this perceptual bias does indeed occur.

Practical implications

The findings have important implications for the marketing practitioner, because they demonstrate that the use of particular digit combinations can result in a price being perceived as greater or less than its actual value.

Originality/value

In presenting the concept of “digit‐directionality”, the paper offers an entirely new rubric in which to examine matters pertaining to numerical cognition.

Details

Journal of Product & Brand Management, vol. 16 no. 7
Type: Research Article
ISSN: 1061-0421

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Article
Publication date: 1 February 2002

Göran Svensson

While the research of dyadic business relationships is often dedicated to measuring and evaluating the dependence between actors as a unidirectional phenomenon, it is…

Abstract

While the research of dyadic business relationships is often dedicated to measuring and evaluating the dependence between actors as a unidirectional phenomenon, it is sometimes referred to as a bi‐directional issue of importance in the management of a firm’s business relationships. A unidirectional measurement and evaluation of the dependence in a specific dyadic business relationship is not always sufficient to understand the existing dependence between two actors and instead a bi‐directional approach may be required. Furthermore, there is a lack of a formalised and structured procedure in order to measure and evaluate the mutual dependence in such a relationship. Therefore, this article introduces a dependence application of the perceptual bi‐directionality‐method, i.e. the PBD‐method, in order to measure and evaluate the mutual dependence in dyadic business relationships.

Details

Journal of Business & Industrial Marketing, vol. 17 no. 1
Type: Research Article
ISSN: 0885-8624

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Article
Publication date: 1 March 2006

Göran Svensson

The objective of this research is to describe and apply a method with which to measure and evaluate mutual trust in dyadic business relationships with both one‐to‐one and…

Abstract

Purpose

The objective of this research is to describe and apply a method with which to measure and evaluate mutual trust in dyadic business relationships with both one‐to‐one and multiple informants, as well as symmetric and asymmetric interactions.

Design/methodology/approach

Application of the perceptual bi‐directionality method, i.e. the PBD‐method, is introduced in this context to measure and evaluate the relationship properties of mutual trust in the context of one‐to‐one and multiple informants, as well as the symmetric and asymmetric interactions, in dyadic business relationships.

Findings

The overall impression of the mutual trust in the studied relationships is that they are well balanced. It may erroneous, since there may be balance deficiencies between the various trust dimensions. The stepwise evaluation of a case example reveals that there are substantial differences between the various trust dimensions measured in the dyadic business relationship.

Research limitations/implications

It is argued that the measurement and evaluation of unidirectional trust issues is not enough in itself to understand the relationship properties of trust between two actors in dyadic business relationships, but that a bi‐directional approach should be applied in terms of the relationship properties of mutual trust. Furthermore, the approach of one‐to‐one key informants might also be insufficient. Instead multiple informants should be used in the measurement and evaluation of the relationship properties of mutual trust in dyadic business relationships and, symmetric, as well as asymmetric, interactions of mutual trust in dyadic contexts should be considered.

Practical implications

The PBD‐method is a formalised and structured method of how to measure and evaluate the mutuality of relationship properties in dyadic contexts. The outcome of the present research is also a set of generic mutuality measures that can be useful in different management and research applications.

Originality/value

The PBD‐method may be used to measure and evaluate multiple key informants' in asymmetric interactions of mutual relationship properties in dyadic contexts, instead of only matching one‐to‐one key informants in symmetric interactions.

Details

European Business Review, vol. 18 no. 2
Type: Research Article
ISSN: 0955-534X

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Article
Publication date: 18 April 2017

Richard Hunt and Lauren Ortiz-Hunt

The purpose of this paper is to develop and empirically test the theory that new industry entrants hold advantages over incumbents in the shift from unidirectional to…

Abstract

Purpose

The purpose of this paper is to develop and empirically test the theory that new industry entrants hold advantages over incumbents in the shift from unidirectional to multi-directional revenue streams.

Design/methodology/approach

Using a Cobb-Douglas production function, modified to isolate returns to innovation, the authors examine data from three separate contexts: steamships on Western US rivers (1810-1860), satellite-based internet services (1962-2010) and food waste recycling (1995-2015).

Findings

The results reveal that while incumbents often attempt to stretch existing technologies to fit emerging circumstances, entrepreneurial innovators achieve greater success by approaching multi-directional value creation as a distinct challenge, one requiring new technologies, organizational forms and business models. Existing theories have primarily attributed incumb ent inertia to a firm’s inability perceive and pursue radical innovations, the results also suggest that existing firms are unwilling to pursue innovations that are likely to erode the marginal profitability of their respective business models. Ironically, rather than protecting incumbents’ financial interests, the authors find that “marginal reasoning” can lead to diminished performance and even extinction.

Research limitations/implications

The proposed framework and empirical findings have implications for numerous multi-directional frontiers, including: social networking, commercial space travel, distance education and medical treatments using nanoscale technologies.

Practical implications

While incumbents often lament the destabilizing effects of multi-directionality, new and small firms enjoy a compelling array of entry points and opportunities.

Originality/value

Scholars, incumbent firms and start-ups both benefit from insights stemming from the novel formulation of multi-directionality challenges and opportunities.

Details

Management Decision, vol. 55 no. 3
Type: Research Article
ISSN: 0025-1747

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Article
Publication date: 23 August 2021

Farid Ahmed, Felicitas Evangelista and Daniela Spanjaard

Relationship marketing has been playing an important role in the development of marketing theory and practice. Though the concept has been extensively applied in…

Abstract

Purpose

Relationship marketing has been playing an important role in the development of marketing theory and practice. Though the concept has been extensively applied in international marketing in understanding the dynamics of exporter-importer relationships, few studies have looked at dyadic data to investigate the impact of mutuality of relational variables on the exporter-importer relationships. The objective of this study is to understand the impact of mutuality of key relational variables on exporter-importer relationship performance. A dyadic model of mutuality is proposed. The model highlights the impact of balance, level and quality of perceptual bi-directionality of relational variables.

Design/methodology/approach

The model was tested using dyadic data collected from exporter-importer relationships involving Australian exporters and their Southeast Asian import partners through a cross-sectional, quantitative survey. Mutuality of relationship constructs was measured using the perceptual bi-directionality (PBD) method.

Findings

The results support the central hypothesis that mutuality of relational constructs has an impact on relationship performance.

Originality/value

The study is the first to apply the perceptual bi-directionality method to measure mutuality of relational constructs in an exporter-importer setting. The study contributes to the general understanding of international business and exporter-importer relationship performance in particular.

Details

International Marketing Review, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0265-1335

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Article
Publication date: 16 November 2020

Shreya Mishra, Manosi Chaudhuri and Ajoy Kumar Dey

The purpose of the paper is to identify how the intersection of power, context, subjectivity and directionality makes it possible for the targets of workplace bullying to…

Abstract

Purpose

The purpose of the paper is to identify how the intersection of power, context, subjectivity and directionality makes it possible for the targets of workplace bullying to deflate power imbalance between them and the perpetrators.

Design/methodology/approach

The paper is based on nine in-depth interviews with self-reported targets from different public sector organizations in India. The targets were purposively selected keeping in mind that they made deliberate attempts to counter bullying. Constructivist grounded theory approach was used to analyze the data.

Findings

Six themes emerged as sources of power imbalance and eight themes as the way of deflating power imbalance. The core category that emerged was “enhancing personal identity”, which was the underlying phenomenon leading to deflation of power imbalance, through the intersection of power, context, subjectivity and directionality.

Research limitations/implications

The study indicates that power, context, subjectivity and directionality of bullying help the targets to identify effective strategies of deflating power imbalance. In the process, the targets indulge in personal identity enhancement. It further reinforces the understanding that power does not remain static and may shift from the perpetrator to the target of bullying.

Practical implications

The study provides various tactics that targets can use to counter workplace bullying. It implies that targets need not always leave the organization or succumb to the situation in order to deal with bullying. It encourages the targets of bullying and those who deal with bullying targets to indulge in personal identity enhancement through problem-focused strategies of tackling workplace bullying.

Originality/value

It also furthers our understanding of workplace bullying from the point of intersection of the four aspects of the phenomenon – power, context, subjectivity and directionality – which allows the targets of bullying to enhance their personal identity.

Details

Qualitative Research in Organizations and Management: An International Journal, vol. 16 no. 1
Type: Research Article
ISSN: 1746-5648

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Article
Publication date: 11 January 2011

Bradley Wilson, Andrea Vocino, Stewart Adam and Jason Stella

When assessing the psychometric properties of measures and estimate relations among latent variables, many studies in the social sciences (including management and…

Abstract

Purpose

When assessing the psychometric properties of measures and estimate relations among latent variables, many studies in the social sciences (including management and marketing) often fail to comprehensively appraise the directionality of indicants. Such failures can lead to model misspecification and inaccurate parameter estimates. The purpose of this paper is to apply a post hoc test called confirmatory vanishing tetrad analysis (CTA hereafter) to a single construct called mass media consumption information exposure, which antecedent studies conceptually posited to be a formative (causative) representation.

Design/methodology/approach

This paper analyses a consumer sample of 585 US respondents and applies the CTA test to a single construct by its inclusion in various matrices within a statistical analysis system‐macro that takes into account nonnormal data characteristics. The matrices are derived from Mplus 5 through the estimation of a single‐factor congeneric model. The CTA test calculates a test statistic similar to an asymptotic χ2 distribution with degrees of freedom equal to the number of nonredundant tetrads tested.

Findings

The preliminary data analyses reveal that the data characteristics are nonnormal which is not uncommon in social research. The CTA results reveal that the reflective (emergent) item orientation cannot be fully ruled out as being the correct model representation. This is in contrast to prior theoretical conceptual work which would strongly support this construct being a formative representation.

Originality/value

Insofar as the authors are aware, there is no paper with a particular focus on how the CTA might not provide sound results with a demonstrated example. The paper makes a valuable contribution by discussing modelling philosophy and a procedure for directionality testing. The authors advocate the implementation of pre and post hoc tests as a key component of standard research practice.

Details

Asia Pacific Journal of Marketing and Logistics, vol. 23 no. 1
Type: Research Article
ISSN: 1355-5855

Keywords

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