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1 – 10 of over 7000This paper aims to examine sites of dissonance or consensus between global investor responses to the draft standards, International Financial Reporting Standards S1 (IFRS…
Abstract
Purpose
This paper aims to examine sites of dissonance or consensus between global investor responses to the draft standards, International Financial Reporting Standards S1 (IFRS) (General Requirements for Disclosure of Sustainability-related Financial Information) and IFRS S2 (Climate-related Disclosures), issued by the International Sustainability Standards Board (ISSB).
Design/methodology/approach
A thematic content analysis was used to capture investor views expressed in their comment letters submitted in the consultation period (March to July 2022) in comparison to the ex ante position (issue of draft standards, March 2022) and ex post summary feedback (ISSB staff papers, September 2022) of the ISSB.
Findings
There was investor consensus in support of the ISSB and the development of the draft standards. However, there were sites of dissonance between investors and the ISSB, notably regarding the basis and focus of reporting (double or single/financial materiality and enterprise value); definitional clarity; emissions reporting; and assurance. Incrementally, the research further highlights that investors display heterogeneity of opinion.
Practical and Social implications
The ISSB standards will provide a framework for future sustainability reporting. This research highlights the significance of such reporting to investors through their responses to the draft standards. The findings reveal sites of dissonance in the development and alignment of draft standards to user needs. The views of investors, as primary users, should help inform the development of sustainability-related standards by a global standard-setting body apposite to current policy and future reporting requirements, and their usefulness to users in practice.
Originality/value
To the best of the authors’ knowledge, this paper makes an original contribution to the comment letter literature, hitherto focused on financial reporting with a relative lack of investor engagement. Using thematic analysis, sites of dissonance are examined between the views of investors and the ISSB on their development of sustainability reporting standards.
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Ruwan Adikaram and Julia Higgs
This study aims to demonstrate how pressures (incentives) in the audit environment can lower audit quality because of a breakdown between professionally skeptical (PS) judgment…
Abstract
Purpose
This study aims to demonstrate how pressures (incentives) in the audit environment can lower audit quality because of a breakdown between professionally skeptical (PS) judgment (risk assessment) and PS action (testing).
Design/methodology/approach
The authors used a Qualtrics-based experiment with attitude change as a proxy measure of cognitive dissonance (CD). The authors analyze the results using a one-way independent between-group ANOVA with post hoc tests and t-tests.
Findings
The authors find that auditors experience CD when they fail to take appropriate high PS action (audit tests) that are in line with high PS judgment (risk assessments). The motivational force to reduce CD drives auditors to revise their assessments upward (rank higher), lower diagnostic audit tests (PS actions) and lower risk assessments (PS judgments). This leads to lower overall professional skepticism, and hence lower audit quality.
Originality/value
This investigation provides an empirical investigation of Nelson’s (2009) model of professional skepticism and demonstrates a specific mechanism for how incentives in the audit environment lower audit quality. Based on the findings, treatments to enhance audit quality can benefit by strengthening the critical link between PS judgments (risk assessments) and PS actions (audit tests).
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Ting Chen, Xia Li and Yaoqing Duan
The discontinuous usage behavior of short video social media presents an ongoing challenge to platform development. The purpose of this study is to investigate the antecedents of…
Abstract
Purpose
The discontinuous usage behavior of short video social media presents an ongoing challenge to platform development. The purpose of this study is to investigate the antecedents of intentions to short media discontinuous usage.
Design/methodology/approach
This study adopts a Cognition–Affection–Conation (CAC) framework to analyze short video social media discontinuous intention on the basis of cognitive dissonance theory (CDT) and self-efficacy theory. The empirical evaluation of the research model was conducted using SmartPLS 2.0 and was based on questionnaire data obtained from participants in China.
Findings
The results show information overload and user addiction have a significant positive association with cognitive dissonance, which is, in turn, found to significantly impact discontinuous usage intention. Self-efficacy moderates the relationships between information overload, user addiction, cognitive dissonance and discontinuous usage.
Originality/value
This study contributes to the understanding of the factors that influence short video discontinuous usage intention and it achieves this by engaging from a CDT perspective and by applying Self-Efficacy Theory. Theoretical implications for future short video platform research, as well as practical suggestions for short video platform operators and users, are also discussed.
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Employing cognitive dissonance theory, this study examines how consumers’ preexisting attitudes toward an issue, value involvement with the issue and consumer-company…
Abstract
Purpose
Employing cognitive dissonance theory, this study examines how consumers’ preexisting attitudes toward an issue, value involvement with the issue and consumer-company identification (CCI) influence their reactions to corporate social advocacy (CSA) through cognitive dissonance.
Design/methodology/approach
Study 1 conducted a 2 (CSA position: pro vs anti) × 3 (preexisting issue attitude: pro vs neutral vs anti) online quasi-experiment. The CSA messages were created in the context of same-sex marriage(s). Study 2 tested the hypotheses using an online survey in the context of gun control.
Findings
The results indicated that a conflict between consumers’ preexisting attitudes and a corporation’s stance on a controversial issue led to cognitive dissonance, which further led to consumers’ perceptions of the corporation being biased in both studies. Study 1 and Study 2 suggested a mixed effect of cognitive dissonance on participants’ inclination to disidentify with the corporation. Preexisting CCI appeared to have a direct negative influence on cognitive dissonance; however, value involvement and preexisting CCI were not found to significantly enhance the influence of consumers’ attitudes toward CSA on cognitive dissonance.
Originality/value
The study first extended the theoretical discussion of cognitive dissonance to a trendy strategic communication context. The results help public relations practitioners to better understand the segmented public groups and the risk of taking a stance on controversial issues.
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Razan Ibrahim Awwad, Blend Ibrahim, Cinoj George, Sameer Hamdan and Kiran Nair
This study aims to investigate the relative impacts of the cognitive dissonance on brand switching (BS) and satisfaction level (SAT) by considering the mediation role of purchase…
Abstract
Purpose
This study aims to investigate the relative impacts of the cognitive dissonance on brand switching (BS) and satisfaction level (SAT) by considering the mediation role of purchase regret (PRG) in these relationships in an online shopping context.
Design/methodology/approach
The data was collected from 354 participants, and structural equation modeling and mediation analysis were conducted to test the conceptual model hypotheses.
Findings
The findings revealed that the cognitive dissonance positively affects PRG. Also, the study indicated a negative and nonsignificant relationship between cognitive dissonance and SAT and a negative significant relationship between cognitive dissonance and BS. In addition, a positive and significant correlation was found between PRG and BS. Furthermore, the results revealed that PRG mediates the relationship between cognitive dissonance and SAT.
Originality/value
This research provides a novel contribution by examining the impact of the cognitive dissonance on BS and SAT and uncovering the underlying mechanism of how and under what conditions cognitive dissonance promotes BS and SAT in an online shopping context.
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For the developed economies in Europe, to which refugees move, and as refugees’ enterprising expectations evolve, emerging cognitive factors have become closely intertwined with…
Abstract
Purpose
For the developed economies in Europe, to which refugees move, and as refugees’ enterprising expectations evolve, emerging cognitive factors have become closely intertwined with their post-arrival encounters. However, the link between refugees’ social cognition and entrepreneurship commitment tends to be overlooked. This paper aims to join the international debates regarding cognitions of refugee entrepreneurship and explain the bewildering effects of refugees’ social cognitive dissonance on refugee business support.
Design/methodology/approach
This paper reviews the extant knowledge of refugee entrepreneurship and refugee business support. It synthesizes the literature on cognitive dissonance, multiple embeddedness and hospitality to inform a conceptual model and explain the ramifications of refugees’ entrepreneurial cognition on refugee business support and how public attitudes in the destination transform accordingly.
Findings
This paper illustrates the prevalent imbalance between the provision of support and refugees’ anticipations in developed economies. A conceptual toolkit is framed to disclose the succeeding influence of cognitive dissonance on the performances of refugee business support. This framework indicates that the cognitive dissonance could elicit heterogeneous aftermath of refugee business support service, resulting in a deteriorated/ameliorated hospitality context.
Originality/value
This conceptual toolkit unfolds cognitive ingredients in the refugee entrepreneurship journey, providing a framework for understanding refugee business support and the formation of hospitality under cognitive dissonance. Practically, it is conducive to policymakers nurturing rational refugee anticipation, enacting inclusive business support and enhancing hospitality in the host country.
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The purpose of this paper is to explore the possible consequences of the intra-individual level-based perceptions of participative, supportive and instrumental leadership styles…
Abstract
Purpose
The purpose of this paper is to explore the possible consequences of the intra-individual level-based perceptions of participative, supportive and instrumental leadership styles and the dissonance factors of leadership styles perceptions on employee engagement using the information-processing and connectionist perspectives of leadership perceptions.
Design/methodology/approach
Hypotheses relating to direct and moderated effects of perceptions of leadership styles on employee engagement were tested using a two-stage intra-individual level study (n=172 in each stage). Hierarchical regression analysis was used to test the hypotheses.
Findings
The findings revealed that perceptions of preferred and experienced supportive leadership styles are individually important predictors of employee engagement. It was also revealed that differentiated leadership styles have stronger (complementary) effect on employee engagement when the perceptions of experienced participative and supportive leadership styles were aligned with perceptions of respective preferred leadership styles. Furthermore, it was also found that the low level compared to the high level of dissonance factor or the difference between preferred and experienced instrumental leadership style acted as a complementer on employee engagement.
Research limitations/implications
This study has made contributions to facilitate scholars to build better information-processing models and implicit theories for differentiated leadership and employee engagement links. Finally, the study provides new information on the consequence of perceptions of leadership style and the dissonance factor of leadership perceptions on followers’ actions such as employee engagement.
Originality/value
This will be the first empirical study examining the relationships between the dissonance factor of leadership perceptions of participative, supportive and instrumental styles and employee engagement.
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Justin Ames, Dustin Bluhm, James Gaskin and Kalle Lyytinen
With the rise in public awareness of corporate social responsibility, business leaders are increasingly expected to recognize the needs and demands of multiple stakeholders. There…
Abstract
Purpose
With the rise in public awareness of corporate social responsibility, business leaders are increasingly expected to recognize the needs and demands of multiple stakeholders. There may, however, be unintended consequences of this expectation for organizational managers who engage these needs and demands with a high level of moral attentiveness. This study aims to investigate the indirect effect of managerial moral attentiveness on managerial turnover intent, serially mediated by moral dissonance and moral stress.
Design/methodology/approach
Multi-phase survey data were collected from 130 managers within a large sales organization regarding experiences of moral dissonance and moral stress. The authors analyzed the relation of these experiences to measures of moral attentiveness and turnover intent using structural equation modeling.
Findings
Results support a serial mediation model, with a positive, indirect effect between moral attentiveness and turnover intent among managers through moral dissonance and moral stress. Overall, the results suggest that expecting business leaders to be morally attentive may result in greater moral dissonance and moral stress, potentially impacting their intentions to stay with the organization.
Practical implications
Implementing positive practices toward processing moral dissonance and reducing moral stress may be a mechanism toward retaining ethically inclined organizational leaders.
Originality/value
This study is the first to identify moral attentiveness as an antecedent to turnover intent within managers. It also establishes the serial mechanisms of moral dissonance and moral stress and provides suggestions on how to retain morally attentive managers by actively managing those mechanisms.
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Jürgen Wegge, Rolf Van Dick and Christiane von Bernstorff
The purpose of this paper is to investigate new hypotheses regarding potential correlates and underpinnings of emotional dissonance experienced in call centre work. It is argued…
Abstract
Purpose
The purpose of this paper is to investigate new hypotheses regarding potential correlates and underpinnings of emotional dissonance experienced in call centre work. It is argued that prior attempts to measure emotional dissonance are incomplete because such measures often do not specify which emotions are actually not shown (e.g. faked, suppressed, veiled) during work.
Design/methodology/approach
A field study with 161 call centre agents was conducted. Positive affectivity (PA), negative affectivity (NA) of agents and customer verbal aggression were conceptualized as correlates of emotional dissonance, whereas job satisfaction, health disorders and burnout were assessed as indicators of agents' work motivation and well‐being. To investigate the emotional underpinnings of emotional dissonance the Frankfurt Emotion Work Scales (FEWS) was used and, in addition, agents were asked to report frequency, intensity and “not showing” of 15 separate emotions.
Findings
The results show that emotional dissonance was associated with lower work motivation and well‐being. Moreover, NA and customer aggression correlated positively whereas PA correlated negatively with emotional dissonance. Emotional dissonance measured with the FEWS was significantly related to the frequency of longing, the intensity of anger and the not showing of boredom, affection and anger.
Originality/value
The findings support the construct validity of the FEWS. However, based on correlations with agents' self‐rated ability to perform on a high level and interactions between NA and customer aggression that emerged only when emotion‐specific dissonance measures were analyzed, this paper suggests combining emotion‐specific dissonance measures with the FEWS in future research.
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Brendan Phillips, Thomas Tsu Wee Tan and Craig Julian
The research objective of this paper is to study the broad context of emotional labor and dissonance and its importance to service marketing. This knowledge would provide a better…
Abstract
Purpose
The research objective of this paper is to study the broad context of emotional labor and dissonance and its importance to service marketing. This knowledge would provide a better understanding of the factors that contribute to job performance and job satisfaction amongst high contact service workers.
Design/methodology/approach
A literature review is used to define and set out the main conceptual framework and propositions for further research.
Findings
Three key hypotheses divided into six sub parts are set out to test the relationships between emotional dissonance and customer orientation, job satisfaction and performance.
Research limitations/implications
The study should be extended beyond the conceptual stage by the conduct of empirical research across high contact service workers in different businesses and industries and also to explore the role of geographical and cultural settings on emotional dissonance.
Practical implications
The managerial implications would extend to improving the recruitment of customer service employees and evaluating the effectiveness of staff training programs. It would also develop among human resources personnel a good understanding of the role of emotional dissonance and its contribution to employees' job satisfaction and performance.
Originality/value
This paper fills a gap in knowledge on the role of emotional dissonance among high contact service workers. It provides a sound multi disciplinary framework for the study of emotional dissonance in service marketing.
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