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In this article we deal with problems that organisations face with selecting, managing and accessing information sources. We limit ourselves to the question of the extent to which document information systems (DIS) and text management systems (TMS) can contribute towards improving the management and accessibility of information sources. We have decided not to adopt a technical point of view, but to describe the functions DIS and TMS could fulfil. We further explain matters by offering a few examples of TMS applications.

Inaction inertia occurs when people are less likely to act on a similar but inferior option after missing a superior opportunity, compared to if they had not missed out. This study aims to explore how promotional formats and their sequence affect the inaction inertia effect in online shopping, under the assumption of economic equivalence.

The authors performed two online experiments and analyzed the data by analysis of variance.

The findings indicate that, under the premise of economic equivalence: Monetary promotions exhibit a higher inaction inertia effect on consumers than nonmonetary promotions. When consumers miss a more favorable promotion and subsequently encounter a relatively less attractive one presented in a different promotional format, the inaction inertia effect is lower than when reencountering the same promotion format. When consumers miss a better monetary promotion and presently encounter a relatively less attractive nonmonetary promotion, the inaction inertia effect is lower than when they miss a superior nonmonetary promotion and currently encounter a relatively less attractive monetary promotion.

This study reveals the sequence effects of promotional formats, indicating that nonmonetary promotions following monetary ones effectively reduce inaction inertia. A strategically sequenced set of formats enhances consumer recommendations, mitigating inaction inertia. These findings open new research paths, providing insights into the impact of promotional format sequences on the inaction inertia effect. Consequently, this knowledge helps e-retailers in implementing effective promotional strategies and driving online purchases.

Inaction inertia is the phenomenon in which people are less likely to accept an opportunity after having previously missed a relatively superior one. This research explores how framing quantity promotions as either a freebie (e.g. “buy 1, get 1 free”) or a price bundle (e.g. “buy 2, get 50% off”) influences inaction inertia. Relevant mediators are also identified.

Three experiments, two using imaginary scenarios and one using an incentive-compatible design, test the hypotheses.

Consumers who miss a freebie quantity promotion express higher inaction inertia than consumers who miss a price bundle promotion. The cause of this difference is higher perceived regret and greater devaluation that result from missing a superior freebie (vs price bundle) promotion.

Future research should examine how factors influencing perceived regret and devaluation moderate the quantity promotional frame effect on inaction inertia.

The findings provide insights into which quantity promotional frames practitioners should use to reduce inaction inertia.

This study's comprehensive theoretical framework predicts quantity promotional frame effects on inaction inertia and identifies relevant internal mechanisms. The findings are evidence that inaction inertia is caused by both perceived regret and devaluation in certain contexts. Furthermore, this study identifies the conditions in which a price bundle promotional frame is more beneficial than a freebie promotional frame.

Action–state orientation (ASO) describes the ability to plan, initiate, and complete intended activities. Action-oriented individuals, compared to state-oriented, are better able to focus their efforts and therefore move toward goals. While Kuhl (1994) posits that affect mediates the relationship between personality traits like ASO and successful self-regulation, ASO scholarship rarely examines the role of affect, and no ASO studies have examined self-regulation over time. We address these limitations by examining students’ academic self-regulation over a semester. HLM analyses show that action- versus state-oriented people exhibit better academic self-regulation as expected. However, we found no support for affect as a mediator.

A state‐of‐the‐art review of the present and future development of hot‐wire flow‐measuring devices.

The purpose of this study was to describe programs that aim at programs to divert people with a mental condition from the criminal justice system to mental health services are being initiated, but reporting is limited and fragmented. This study described programs that aim at diverting persons with mental health conditions out of criminal justice systems to community mental health services, with the intention to inform research and practice.

A scoping review was used to map and synthesise diversion programs. Ten online data bases were searched. Preferred Reporting Items for Systematic Reviews and Meta-Analyses extension for Scoping Reviews was used to direct the selection of sources. Research and evaluation publications and grey literature published from 2010 to 2021 in English language were included.

Eight distinct diversion programs were identified across 24 countries or territories covering five phases of the criminal justice process. Diversion programs included crisis intervention teams, the electronic linkage system, mobile crisis units, the criminal justice liaison program, problem-solving courts, the abstinence-based program, the community equivalence program and the forensic assertive community treatment program. Although distinct programs have the potential to form a system of diversion across the continuum of the criminal justice process, only two territories moved in that direction. Diversion programs reported overwhelmingly originated from high-income countries.

Stigma that labels people with mental health conditions as violent and dangerous need to be addressed. It is important to place diversion systems on national policy agendas and advocate for evidence-based interventions.

The study provides a blueprint on diversion systems to set a research agenda and develop a road map, tailored towards local contexts.

Based on mental accounting theory, this study explored whether the comparability of missed and subsequent promotional formats/frames affects inaction inertia.

Four experiments with imaginary and incentive-compatible designs were conducted to test the hypotheses.

Consumers are more likely to express inaction inertia after having missed a comparable promotion than after having missed a noncomparable promotion. Devaluation of the promoted target mediates the impact of comparability on inaction inertia, while referent others' actions do not moderate the comparability effect. Finally, when consumers accept a subsequent inferior promotion, they prefer using a different payment format because it reduces comparability of the two promotions.

Companies should use different promotional formats/frames to reduce comparability and inaction inertia when a new promotion is relatively inferior to a recent previous one. Companies should offer different payment options to help customers actively avoid comparing a current promotion with a missed promotion.

This study provides a more comprehensive conceptual structure for understanding the relationship between psychological comparability and inaction inertia. It provides insights into what actions companies should take to reduce inaction inertia. Furthermore, this study empirically tests the influence of multiple comparison referents, which provides a reference point for future studies on the factors affecting inaction inertia. A new method to examine whether consumers actively avoid comparisons is used, which clarifies the internal mechanism of inaction inertia.

Compare and contrast how the accounting, organizational behavior and other literatures analyze sunk costs. Sunk costs form a key part of the decision-making component of the management accounting literature, which generally include previously incurred and unrecoverable costs. Management accountants believe, since current or future actions cannot change sunk costs, decision makers should ignore them. Thus, ongoing fixed costs or previously incurred sunk costs, while relevant for matters of accountability such as costing, income determination, and performance evaluation are irrelevant for most short- and long-term decisions. However, the organizational behavior literature indicates that sunk costs affect decision makers’ actions – especially their emotional attachments to the related project and the asymmetry of attitudes regarding the recognizing of losses and gains. Called the “sunk cost effect” or “sunk cost fallacy,” this conflict in sunk costs’ underlying nature reflects one element of incoherence in contemporary accounting discourse. We discuss this sunk cost conflict from an accounting and a philosophical perspective to denote some ambiguities that decision usefulness and accountability introduces into accounting discourse.

Review, summarize and analyze the above literatures

Managerial accountants can apply many lessons from the various literature sources.

We also show how differing opinions on how to treat sunk costs impact a firm’s decision-making process both economically and socially.

Taking a mental accounting theory perspective, this study explores how pricing strategy (all-inclusive vs partitioned) influences consumers' perceived residual value of a product and their subsequent intentions to upgrade to a newer model.

A pilot study and two formal experiments were conducted to test the hypotheses.

A partitioned (vs all-inclusive) price causes consumers to later recall a lower total cost and perceive lower residual value for the existing product, thereby increasing upgrade intentions. This finding holds for both utilitarian and hedonic products. Perceived residual value mediates the impact of the pricing strategy on upgrade intentions. The pricing strategy effect is stronger for state-oriented individuals than for action-oriented individuals.

This study extends understanding of the impact of pricing strategies from consumers' short-term immediate demand to long-term upgrade intentions. It also identifies a previously uninvestigated moderator (action-state orientation), clarifying the boundary conditions of pricing strategy effects. The study's conceptual framework links pricing strategy, sunk costs, perceived residual value and upgrade intentions, providing rich insights and potential research paths. These findings further enhance understanding of upgrade intentions.