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The emerging business partner role of management accountants (MAs) results in an increased requirement of MAs to make business decisions. Frame dependence cognitive biases regularly influence decisions made in conditions of uncertainty, as is the case in business decision-making. Consequently, this study aims to examine susceptibility of MAs to frame dependence bias.

A survey was conducted among an international sample of practising MAs. The proportion of MAs influenced by framing bias was analysed and compared to findings in other populations. Logistic regression was then used to determine whether MAs who exhibit a higher preference for evidence-based (as opposed to intuitive) decision-making are more susceptible to framing bias.

Despite a comparatively high preference for evidence-based decision-making, the prevalence of framing bias among MAs is comparable to that of other populations. A higher preference for evidence-based decision-making was found to only be associated with higher susceptibility to endowment effect bias.

To the best of the authors’ knowledge, this is the first study to comprehensively examine framing bias for MAs as a group of decision-makers. Additionally, this study’s sample consists of practising MAs, and not only students.

This research aims to examine the role of national culture dimensions in the nature of tier competition between high-tier brands and low-tier brands.

It starts with a conceptual framework based on prospect theory to explain the asymmetric inter-tier competition. It then describes how the national culture dimensions influence the implications of prospect theory and as a result, the nature of inter-tier competition. The paper uses Hofstede's framework to operationalize national culture and derives a number of research propositions that explicate the role of national culture in inter-tier price competition.

The study finds that the extent of asymmetry favouring high-tier brands over low-tier brands depends on the national culture dimensions. Whereas high levels of individualism, power distance, uncertainty avoidance, and masculinity increase the asymmetry favouring high-tier brands, higher long-term orientation decreases asymmetric price competition favouring high-tier brands.

The findings offer important guidelines for understanding the nature of inter-tier price competition as a function of national culture.

This is the first study to extend inter-tier price competition in the global setting and also the first study that links national culture with prospect theory to examine the boundary conditions of inter-tier price competition.

Explores the relationships between organizational communication and organization theory. Focuses on interorganizational communication and assesses several models of interorganizational relations. Proposes and discusses a method for studying interorganizational communication.

The study aims to explore the role of digital economy and technology adoption for financial inclusion in the Indian context.

A conceptual framework was developed and hypotheses were tested through a survey conducted on 433 educated adults (males and females) residing in different districts of Rajasthan (India). Data was collected through a structured questionnaire and was subjected to confirmatory factor analysis. Structural equation modeling (second-order) was used to validate the measurement model and to test the mediating effect.

The measurement model is a confirmatory factor analysis and measures the reliability of the observed variables in relation to the latent constructs and indices shows the overall model fit. Structural model results indicate a complete mediation and a reflective impact (R² = 0.28) of the extended technology acceptance model on digital economy and financial inclusion relationship.

The study has taken into account only the perception of educated adults residing more specifically in one geographical area of a country. Thus, it limits the generalization of results in terms of implications to other regions and countries.

The proposed framework and implications are quite significant for policymakers and service providers to understand the nexus and strategic choices involved in this area. Moreover, understanding of user’s frame dependence would help in the development of digital assistive models that would perhaps mitigate the gap from participation (digital economy) to acceptance (financial inclusion).

Present study proposed a three-dimensional hypothetical model and conceptualized the digital economy (independent variable) as participation, behavioral intentions measured through the extended technology acceptance model (mediating variable) as adoption and financial inclusion (dependent variable) as acceptance to better understand the nexus. It represents the foremost step and a unique effort in this area. Moreover, the study was empirical and has wider applications both from the perspectives of end-users and service providers.

Additive manufacturing, that is, layer-based manufacturing technologies, is thought to change supply chain operations from global to local, while also affecting design processes and product structures. As this transformation happens, a power struggle among various actors relating themselves to additive manufacturing has emerged. The purpose of this paper is to discuss and explain the development of additive manufacturing from a power dependence point of view.

The paper is based on data collected from a number of seminars hosting a total of 620 industry experts representing 102 companies in the area, and reflecting every step of the supply chain.

The paper points out how measures to deal and create power imbalances occur also related to indirect parties, and how the disruptive character of the supply chain leads to exercised power.

The power struggle provides new insights into how an emerging technology is realised and the effect of protectionism on such attempts. Specifically related to additive manufacturing, the paper illustrates the business side from various actors’ point of view, which adds to technological perspectives on additive manufacturing, as well as studies viewing the supply chain from a bird’s-eye perspective.

Accurate segmentation of artificial assembly action is the basis of autonomous industrial assembly robots. This paper aims to study the precise segmentation method of manual assembly action.

In this paper, a temporal-spatial-contact features segmentation system (TSCFSS) for manual assembly actions recognition and segmentation is proposed. The system consists of three stages: spatial features extraction, contact force features extraction and action segmentation in the temporal dimension. In the spatial features extraction stage, a vectors assembly graph (VAG) is proposed to precisely describe the motion state of the objects and relative position between objects in an RGB-D video frame. Then graph networks are used to extract the spatial features from the VAG. In the contact features extraction stage, a sliding window is used to cut contact force features between hands and tools/parts corresponding to the video frame. Finally, in the action segmentation stage, the spatial and contact features are concatenated as the input of temporal convolution networks for action recognition and segmentation. The experiments have been conducted on a new manual assembly data set containing RGB-D video and contact force.

In the experiments, the TSCFSS is used to recognize 11 kinds of assembly actions in demonstrations and outperforms the other comparative action identification methods.

A novel manual assembly actions precisely segmentation system, which fuses temporal features, spatial features and contact force features, has been proposed. The VAG, a symbolic knowledge representation for describing assembly scene state, is proposed, making action segmentation more convenient. A data set with RGB-D video and contact force is specifically tailored for researching manual assembly actions.

Based on the concept of information salience, the research investigates the factors that might drive potential differences in consumers' preferences between offers framed as free with purchase or as a bundle.

Four experiments examined how participants' preferences for bundled offers or free-with-purchase offers varied as a function of the perceived benefits to be obtained from the supplementary products (studies 1a and 1b) and identified participants' sensitivity to the price of the supplementary component as a mediator of the framing effect of a promotional offer (study 2) and the provision of information facilitating the drawing of comparisons as the boundary condition constraining the effectiveness of a free-with-purchase offer (study 3).

Results show that a bundled offer is preferable to a free-with-purchase offer when the supplementary product provides a high-level rather than a low-level benefit and identify price sensitivity as an underlying mechanism behind the observed effect. Furthermore, consumers' sensitivity to the value of the focal product in the deal brought to their attention by comparative information makes a fair charge for a relatively unattractive component the preferable offer.

While much of the existing published research on bundled offers focuses on the assigning of discounts to individual products in the bundle, this study adds to the body of knowledge by showing that variation in perceived benefits is the key driver of different responses to a free-with-purchase offer versus a bundled offer.

Firms employ various forms of disclosure to demonstrate commitment to and involvement in sustainable supply chain management (SSCM) practices. This research provides guidance to firms employing framing strategies when communicating their SSCM with external stakeholders like consumers as part of their supply chain transparency efforts.

The authors employed a middle-range theorizing approach to understand the context of SSCM practices and mechanisms of variously framed communication methods to disclose sustainability information to consumers. The authors conducted two experiments in an e-waste recycling context, studying how sustainable information disclosed to consumers using attribute framing and goal framing can affect consumers' attitudes. The authors also examined the moderating role of consumers' environmental involvement.

Results suggest that when attribute framing is used, firms should avoid framing the attribute from a negative valence. When goal framing is used, messages with consequences stated as “avoid loss” yield the most substantial effect. Additionally, framing effects are more significant for consumers with higher-than-average environmental involvement.

The authors’ results contribute to the ongoing theorization of SSCM by providing contextual understanding of how to communicate sustainability information. Corroborating evidence from marketing, framing effects are found to be context specific, thereby elucidating the framing literature more fully to the SSCM context. The authors extend this literature by studying attribute framing and comparing the effectiveness of all possible goal framing combinations of valence and gain/loss perspective in the SSCM communication context.

The aim of this paper is to identify the best marketing communications for policy messages that makes these messages acceptable and fair to the public. Within the context of the Vehicle Miles Traveled (VMT) tax, this paper examines how framing messages through the alternative perspective of tribalism can increase individual support towards the corresponding policy.

The paper uses a mixed methods approach. Study 1 uses a qualitative content analysis process based on grounded theory to identify the themes that surround 331 public comments on a transportation policy. Study 2 follows with two 2x2 quantitative factorial experiments to test specific hypotheses.

If messages are framed to address the collective losses of the political tribe for collective good, then they generate more favorable attitudes towards the policy, as opposed to the self-interest perspective.

This paper focuses on two political tribes: the collective good and self-interest. Additional research needs to address the other socially symbolic political tribes to develop the empirical research on the theory of tribalism.

The marketing of public policy based on traditional segmentation is limiting. Policy messages can be more salient if they are framed for the political consumption of the socially symbolic tribe.

A key contribution is that the paper is the first to use a mixed methods approach, with two studies that examine the effects of framing policy from a tribalism perspective.

Purpose – With reference to the long-term struggle to confirm cigarette smoking as a manifestation of nicotine addiction, this chapter explores the extent to which new understandings of addictions as ‘appetitive disorders’ rather than ‘dependence disorders’ derive from treatment technology development as well as advances in basic scientific research.

Approach – Through historical analysis it is discussed how cigarette smoking only became widely accepted as a real drug problem in the 1980s after it had been shown to be amenable to treatment as such through the use of novel nicotine replacement therapies.

Findings – These replacement therapies succeeded in showing that the same drug that drew users into addiction could be redeployed to help draw up them out of it. Nicorette® could serve as at least the partial antidote to nico-wrong (cigarettes). However, as relapse to smoking has remained the most likely outcome of any smoking cessation attempt, so medicinal nicotine has also served to demonstrate that nicotine addiction is ultimately a problem of an uncontrollable appetite for cigarettes in excess of drug dependence.

Implications – Pharmaceutical incursion on cigarette smoking commencing in the late 1970s pointed to the need for a new mental disease model of drug-related problems while also providing valuable new tools and insights for ensuing brain research.