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Book part

Frank A. Cowell and Guillermo Cruces

This paper analyses the principles underlying the theories of risk and inequality, and the connections between the two. Using two experimental designs, we investigate the…

Abstract

This paper analyses the principles underlying the theories of risk and inequality, and the connections between the two. Using two experimental designs, we investigate the structure of individuals’ rankings of uncertain prospects in terms of risk and inequality. We examine these individual perceptions in the light of the conventional principles underlying risk and inequality. We show that, although the principle of mean-preserving spreads and the principle of transfers are often rejected a weaker principle, “lowest-to-highest” is usually supported.

Details

Studies on Economic Well-Being: Essays in the Honor of John P. Formby
Type: Book
ISBN: 978-0-76231-136-1

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Book part

Yoram Amiel and Frank Cowell

We examine individuals' distributional orderings in situations involving (a) comparisons of social welfare and (b) choice under uncertainty. There is a special focus on…

Abstract

We examine individuals' distributional orderings in situations involving (a) comparisons of social welfare and (b) choice under uncertainty. There is a special focus on whether these orderings satisfy the principle of transfers (the principle of mean-preserving spreads). The results are compared with those of earlier work that was conducted in the context of inequality and of risk.

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Inequality and Poverty
Type: Book
ISBN: 978-0-7623-1374-7

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Article

Lu‐Ming Tseng

In the personal selling industry, it is particularly difficult for salespeople to manage a conflict of interest that exists between the company and customers. The purpose…

Abstract

Purpose

In the personal selling industry, it is particularly difficult for salespeople to manage a conflict of interest that exists between the company and customers. The purpose of this research is to examine the impact of time based compensation on salespeople's selling decisions when the conflict occurs.

Design/methodology/approach

Questionnaire surveys were collected from 361 full‐time life insurance salespeople in Taiwan.

Findings

The results indicate that compensation, training, and marketing policy may affect salespeople's selling decisions.

Originality/value

Very little research addresses what salespeople would do when a conflict of interest occurs between the company and customers. Also, how time based compensation would affect salespeople's selling decisions in company‐customer conflict is unknown. Furthermore, training and marketing policy may affect salespeople's selling decisions in the conflict. This paper relates to these issues and provides some discussions of them.

Details

International Journal of Conflict Management, vol. 22 no. 4
Type: Research Article
ISSN: 1044-4068

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Article

Lu‐Ming Tseng and Mei‐Fang Shih

Misrepresenting the nature of an accident to obtain insurance money for a loss not covered by the insurance policy is definitely unethical and will cause serious harm to…

Abstract

Purpose

Misrepresenting the nature of an accident to obtain insurance money for a loss not covered by the insurance policy is definitely unethical and will cause serious harm to insurers. The purpose of this paper is to investigate this issue and examine the impacts of insurance coverage and fraud sizes on the consumer attitudes toward the false representation.

Design/methodology/approach

Questionnaire surveys were collected with 210 adults in Taiwan.

Findings

Results indicated that insurance coverage affected ethical judgment and perceived fairness, and ethical judgment and perceived fairness related to the false representation. Perceived fairness is related to ethical judgment (the more people feel it is fair to cheat, the higher propensity they have to deem the cheating as ethical).

Originality/value

Concern for claim fraud in the insurance market has dramatically increased over the past few years. However, very little research has examined the impacts of coverage and fraud sizes on such behavior. This paper takes a further step in testing the effects of the two factors on individuals' intentions to commit false representation. The results suggest that coverage does affect the intention to misreport claim amounts.

Details

Journal of Financial Crime, vol. 19 no. 2
Type: Research Article
ISSN: 1359-0790

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Book part

Elsie C. Ameen and Daryl M. Guffey

This chapter includes a citation analysis of the first 16 volumes of Advances in Accounting Education: Teaching and Curriculum Innovations (henceforth, Advances in

Abstract

This chapter includes a citation analysis of the first 16 volumes of Advances in Accounting Education: Teaching and Curriculum Innovations (henceforth, Advances in Accounting Education). Using this analysis, we identified the top 20 articles of the 195 articles published. This analysis provides an understanding of the relative contribution and impact of the papers published in Advances in Accounting Education, and the information provides past authors with a measure of how their contributions compare with the contributions of other authors. Also, this analysis may be valuable for potential contributors who are developing a research topic in that it will enable them to identify the types of articles that have traditionally had the greatest impact.

We also identify the top 30 authors of the 383 who have published in the journal. This analysis not only gives feedback to the authors listed, but also helps accounting education researchers identify authors whose work may be relevant to their interests.

We report the research categories (issues) and methodologies used for all articles published from 1998 to 2015 in Advances in Accounting Education. We also compare the research issues and research methodologies used in Advances in Accounting Education to those in the Journal of Accounting Education and Issues in Accounting Education for the period 2006–2015. Authors considering submitting a manuscript to one of these journals can use this information to determine which journal might be the best fit for their work.

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Advances in Accounting Education: Teaching and Curriculum Innovations
Type: Book
ISBN: 978-1-78743-343-4

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Article

Ralf Hansmann, Helmut W. Crott, Harald A. Mieg and Roland W. Scholz

Deficient group processes such as conformity pressure can lead to inadequate group decisions with negative social, economic, or environmental consequences. The study aims…

Abstract

Purpose

Deficient group processes such as conformity pressure can lead to inadequate group decisions with negative social, economic, or environmental consequences. The study aims to investigate how a group technique (called INFO) improves students' handling of conformity pressure and their collective judgments in the context of a transdisciplinary case study (TCS) for sustainability learning.

Design/methodology/approach

The improvement of normative functioning and output (INFO) group technique was tested in a field experiment embedded in a TCS. The INFO technique involves individual and group assessments of task difficulty. The experiment compares the performance of student groups assigned to control and experimental conditions in estimation tasks related to environmental planning and rail traffic.

Findings

The INFO interventions significantly improved the accuracy of group estimates compared to the control conditions. Applying the group technique could promote student's learning and facilitate the search for sustainable solutions in a TCS.

Practical implications

Results indicate that individually and collectively analyzing and discussing difficulties of a task as suggested by the INFO group technique can help students improve collective judgments on real world issues.

Originality/value

Group techniques are a prominent type of TCS methods as group processes are crucial for sustainability learning. First, this study applies the INFO group technique in a TCS in order to evaluate and further develop the technique.

Details

International Journal of Sustainability in Higher Education, vol. 10 no. 1
Type: Research Article
ISSN: 1467-6370

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Book part

Laura Francis-Gladney, Robert B. Welker and Nace Magner

Budget decision-makers are forced at times to assign budgets that deviate substantially from budget participants’ requests. In these instances, budget participants likely…

Abstract

Budget decision-makers are forced at times to assign budgets that deviate substantially from budget participants’ requests. In these instances, budget participants likely interpret their budgetary involvement as lacking influence and perhaps as pseudo-participative. This experimental study examined two situational factors that may affect perceptions of pseudo-participation: budget favorability (receiving a much better or much worse budget than requested) and disclosure of budget intention (the decision-maker discloses or does not disclose a preliminary budget before the budget decision, with the final budget exactly matching the preliminary budget). As hypothesized, budget participants had a self-serving tendency to discount pseudo-participation as the cause of low influence when they received a favorable budget. However, contrary to a hypothesized effect, budget participants did not have a self-serving tendency to inflate pseudo-participation as the cause of low influence when they received an unfavorable budget. Instead, they formed strong, unbiased pseudo-participation perceptions. Also contrary to a hypothesized effect, the budget decision-maker's disclosure of an intended budget, which should have provided clear indications of an insincere request for budget input, did not increase perceptions of pseudo-participation. Budget outcomes that indicate low influence may evoke such strong perceptions of pseudo-participation as to override other information that suggests pseudo-participation.

Details

Advances in Management Accounting
Type: Book
ISBN: 978-1-84855-267-8

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Book part

Kristof Bosmans and Erik Schokkaert

We present the results of a questionnaire study with Belgian undergraduate students as respondents. We consider the relationship between people’s direct ethical…

Abstract

We present the results of a questionnaire study with Belgian undergraduate students as respondents. We consider the relationship between people’s direct ethical preferences, their preferences behind a veil of ignorance, and their purely individual risk preferences over income distributions. The results reveal that, although there are important similarities between the three types of preferences, the first and third types form two extremes, while the second type lies in between the other two. Consistency of response patterns with the expected utility (EU) and rank-dependent expected utility (RDEU) models – natural analogues of the social welfare functions most frequently used in the literature on inequality and social welfare – is tested as well. For all three types of preferences the results reveal that, in the considered context, the RDEU model does not add explanatory power to the EU model. However, preferences appear to be relatively well described by some of the basic concepts from non-expected utility theory not usually considered in the income distribution literature.

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Inequality, Welfare and Income Distribution: Experimental Approaches
Type: Book
ISBN: 978-0-76231-113-2

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Book part

Barbara Jancewicz

Existing research shows that popular income inequality measures fail to reflect their respondents’ perceptions of income inequality. However, most of the current…

Abstract

Existing research shows that popular income inequality measures fail to reflect their respondents’ perceptions of income inequality. However, most of the current literature focuses on what is negative, telling us what individuals do not perceive. This paper presents an alternative methodology to help uncover actual perceptions of inequality, how people perceive inequality instead of how they don’t. Multidimensional scaling, a statistical tool for visualizing dissimilarity data as a low-dimensional map, is used on results of a simple grouping task with a given distribution set. The outcome is a perception map that presents respondents’ answers spatially, which enables additional insight into respondents’ thinking. The map created by the respondents’ replies, presented in this paper, indicates that their decisions are driven by two factors: what the biggest gap in incomes of a given distribution is and whether some groups have equal incomes. The result additionally validates multidimensional scaling as a tool for measuring income inequality perception and opens new ways of improving inequality perception questionnaires.

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Economic Well-Being and Inequality: Papers from the Fifth ECINEQ Meeting
Type: Book
ISBN: 978-1-78350-556-2

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Article

Norbert L. Kerr and Dong‐Heon Seok

The purpose of this paper is to report on new research that explores the effect of co‐worker friendship and performance norms on the Köhler motivation gain effect.

Abstract

Purpose

The purpose of this paper is to report on new research that explores the effect of co‐worker friendship and performance norms on the Köhler motivation gain effect.

Design/methodology/approach

Females worked at a motor persistence task with either a more capable coactor or with a more capable team‐mate (where the group's task had conjunctive task demands; i.e. the performance of the weaker team‐mate defined the group's score). The co‐workers (coactors or team‐mates) were either friends or strangers. Participants were also led to believe that their co‐workers and peers endorsed social norms prescribing either high or low level of effort at the task.

Findings

Compared to comparable individual control workers, the inferior‐ability coactors showed a significant motivation gain (attributable to social‐comparison processes); this gain was not moderated by either friendship or performance norms. Inferior‐ability members of the collaborative teams worked significantly harder than the coactors (attributable to the indispensability of their efforts under these work conditions), but only when their partners were friends or the performance norms prescribed high effort.

Research limitations/implications

The research focuses on short‐term laboratory groups of females working together for a very brief period. The applicability of the findings to more typical work teams will require further research.

Practical implications

The research suggests that the task motivation of particular team members (namely, those with the least ability) can be increased by strengthening social ties between team‐mates and promoting high effort social norms.

Originality/value

The research adds to a growing literature that identifies when and why members of work groups will work harder than comparable individual workers.

Details

Journal of Managerial Psychology, vol. 26 no. 3
Type: Research Article
ISSN: 0268-3946

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