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The predominant view of positioning in both the literature and practice – a remarkably uni- or two-dimensional view – asks these questions: (1) What dimension should the product or service be positioned on, for example, unique styling, design, performance, and quality? (2) What category does the product or service compete in or belong to? So marketers therefore ask: Should the computer brand be positioned as reliable (Dell), or faster (Toshiba)? Research on economic value is well established in the pricing literature, especially in business-to-business pricing. Most of this literature focuses on differentiation value, that is, how to calculate the worth of the differential benefits a customer receives from using the firm's product versus the competitive substitute. But a much less studied area of this research deals with the price of the competitive reference product, or competitive frame of reference. Rarely do marketers extend positioning strategy to the level of economic value, asking: How is the product framed, and how valuable is the frame? The purpose of this chapter is to explore competitive frames of reference in business-to-business positioning. Specifically, what are alternative types of frames of reference? What is the role of the reference price in frames of reference? What are the implications of choosing one type of frame of reference versus another?

This chapter takes a socioemotional wealth (SEW) perspective to explain the adoption of human resource (HR) practices in family-controlled firms. Previous studies on human resource management (HRM) in family firms have focused only on a small range of HR practices and have rarely utilized strong conceptual frameworks. As a result, these studies have overlooked important factors that contribute to the distinctiveness of HRM in these organizations. Based on ample evidence that shows family businesses' preference for non-economically motivated objectives collectively labeled as SEW, we propose that the presence of SEW influences HR practices in family firms.

Consequently, we reexamine existing empirical evidence of the determinants of HRM in family-controlled firms under the SEW approach. We also reinterpret existing theoretical models of family-controlled firms and their implications for HRM under the SEW umbrella. Our final goal is to establish an integrated framework through a set of sound propositions on HRM in family businesses. By integrating the literature, we aim to fill theoretical gaps in our understanding of the determinants of HR practices in the family business context and direct future research in this area.

We investigate how different cognitive conceptualizations of reference point and tax withholdings jointly influence aggressive tax filing. We utilize a field study with responses captured from actual taxpayers immediately after filing their returns. Consistent with both prospect theory and mental accounting perspectives, we hypothesize and find evidence that more aggressive filing decisions depend on mental categorization of whether taxpayers expect a tax refund or owe additional taxes relative to their expected asset position (EAP). We find a joint and additive impact of EAP with a cognitive link made between taxes and the categorization of amounts owed. Our findings suggest that more aggressive filing behavior is found in taxpayers in a tax loss position relative to their EAP and in those that do not separately categorize taxes owing from their own resources. By highlighting the importance of EAP and the cognitive separation of taxes owed, we provide insight for revenue agencies to use cognitive framing strategies to mitigate aggressive taxpayer behavior. The cognitive framing of EAP may be influenced by the use of installment payments and tax withholdings, but also may be affected by communications that alter taxpayers' expectations of taxes owed.

Given the growth in use of Preimplantation Genetic Diagnosis (PGD) in reproductive medicine, most fertility clinics have developed websites describing the benefits of PGD. This chapter examines the media frames employed on 372 U.S. fertility clinic websites marketing PGD to consumers and how these frames promote biomedicalization.

Evaluation of website discourse was conducted with the use of frame analysis, a research methodology for examining the way media frames bind together claims, judgments, and value statements into a narrative that guides readers’ interpretation of an issue.

Findings show that website discourse frames PGD in terms of the attainment of reproductive normality, the management of reproductive risk, and the achievement of technological progress. These discursive frames contribute to the ongoing biomedicalization of reproduction by re-naturalizing conception as a choice rather than a natural fact, by promoting preoccupation with biomedical risk, and by affirming new forms of technological power and expertise.

Examination reveals the ways in which PGD has developed its own system of representations, notions of exchange, and epistemic forms, and highlights the important ethical issues leveraged on fertility clinic websites marketing PGD.

As one of the first attempts to systematically analyze media frames that depict PGD on fertility clinic websites, this study contributes to medical sociology by advancing theoretical and empirical understanding of the media processes shaping accounts of reproductive technologies. Findings also provide a foundation for further analysis of the social norms and bioethical standards arising from consumer marketing of reproductive technologies.

Recent events have shown that earnings management is a significant problem in the business world and that the culture in place in many organizations may encourage managers to manipulate earnings. While prior research has shown that earnings management exists at the corporate level, it has not examined whether managers at the divisional level are motivated to manage earnings. The purpose of this study is to examine whether divisional managers will be more inclined to manage earnings in order to maximize personal wealth. The secondary research objective is to examine whether the information frame will impact discretionary management accounting decisions. Members of the Institute of Management Accountants participated in an earnings management study in which two conditions were manipulated. First, the annual compensation of subjects was contingent on whether target income was met or not met. Second, information about a potentially obsolete inventory item was framed as either positive or negative. Subjects were asked the likelihood they would write off the potentially obsolete inventory. Research findings support the earnings management hypothesis and indicate that managers are less likely to write off obsolete inventory when their compensation is impacted by the write-off. Study results also reveal that the manner in which the inventory information is framed may affect managers’ write-off decision. These results are important as they may indicate that earnings management is more pervasive throughout the organization than previously shown.

The environmental justice perspective represents a significant reframing of the traditional environmental discourse. Although few scholars in the environmental field pay attention to environmental framing, it is extremely important in the field. Environmental activists, policymakers, government, politicians, and business have long perceived, contextualized, and battled over environmental issues by establishing frames of reference. Framing refers to the process by which individuals and groups identify, interpret, and express social and political grievances. It is a scheme of interpretations that guides the way in which ideological meanings and beliefs are packaged by movement activists and presented to would-be supporters. Beliefs are important because they can be defined as ideas that might support or retard action in pursuit of desired values, goals, or outcomes. Social movement collective action frames are injustice frames because they are developed in opposition to already existing, established, widely accepted ideas, values, and beliefs. However, the social movement frames are intended to identify, highlight, and/or define unjust social conditions. Activists trying to develop new frames have to overcome the hurdle that many people (including would-be supporters) might accept the established or hegemonic frame as normal and/or tolerable. Collective action frames deny the immutability of undesirable conditions and promote the possibility of change through group action. Hence, social movement activists become potential social change agents in charge of their own destiny. They feel empowered to alter conditions (Goffman, 1974; Snow & Benford, 1992, 1988; Snow, Rochford, Worden, & Benford, 1986; Turner & Killian, 1987; Piven & Cloward, 1979, p. 12; McAdam, 1982; Gamson, 1992; Gamson & Meyer, 1996).

In the context of intense intercultural experience, the individual’s identity is often transformed by the forces of acculturation. Unexpectedly powerful demands, influences, and resistances buffet the values, beliefs, and behaviors of the sojourner, leading to confusion, and eventually resolution of profound identity issues. The resulting sense of being between two cultures or more, living at the edges of each, but rarely at the center, can be called cultural marginality. When these issues remain unresolved, the person is often confounded by the demands, and feels alienated in a state called encapsulated marginality. The constructive marginal resolves these questions by integrating choices from each culture of which the person is a part, choosing the appropriate frame of reference, and taking action appropriate for the context.

Global leaders need to recognize the characteristics of the marginal identity and leverage the skills the marginal brings to the organization. The mindset of hybrid professionals fosters increased creativity, culturally appropriate problem solving, and collaboration with other culture partners. Educators, trainers, and coaches can design developmental opportunities for sojourners to acculturate to new environments in a way that potentiates their intercultural competence and comfort with their bicultural mindset. By viewing a complex cultural identity as an asset to the organization, global leaders can avoid the common pitfall of overlooking cultural marginals and instead maximize their contribution to globalization.

This paper examines the emergent and deliberate views in strategy making through, what we develop as, a sequence of thinking and acting. Combining the features of thinking and acting may enhance the organization's ability to achieve change, an ability that remains untapped unless it is accompanied by a change in mental models. Both action thinking emergent issues as well as thinking–acting deliberate issues may constitute triggering events, when contrasted with a previously agreed frame of reference. We develop a framework to show how thinking co-evolves with action in a succession of strategic activities, and within an agreed upon frame of reference. Our aim is to shed light on the circumstances under which deliberate or emergent modes take place throughout the strategy-making process. We claim that changes in strategic activities are determined by attention-triggering events, driven by both thinking and acting.