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This study aims to investigate which configurations of organizational-level and group-level management controls support an identity fit for management accountants in the management accounting profession. It aims to complement recent qualitative management accounting research. This stream just begun to use role and identity theory to investigate role expectations, conflicts and coping strategies of management accountants when they struggle with their work identity.

Based on configuration theory, this study uses a fuzzy-set qualitative comparative analysis to indicate all possible configurations of formal and informal management controls that improve management accountants’ sense of their identity in an organization. The analyses are based on the results of a cross-sectional survey of 277 management accountants from Germany, Austria, Switzerland and Liechtenstein.

The results show that a strong group culture and high psychological safety at the group level are relevant conditions for a high identity fit. Further, the configurations differ regarding the career stages of management accountants.

This study contributes to work identity research of management accountants and to research on formal and informal control configurations as a control package. It is of particular importance for various professions that are affected by role change, as from the findings on management accountants’ identity fit, implications can also be made for other organizational functions that need to engage in identity work.

This study proposes a framework that demonstrates how the perceived value of augmented reality (AR) shopping influences the formation of psychological ownership of product and technology. The mediating role of flow experience and the moderating role of perceived control are identified.

An online survey study recruiting 480 participants who experienced AR shopping was conducted to test the hypotheses.

Functional value is negatively related to psychological ownership of product and technology whereas emotional value shows opposite effects. Flow experience mediates the relationships between functional/emotional value and psychological ownership of product and technology. Perceived control moderates the relationship between emotional value and flow experience, as well as the relationship between functional/emotional value and psychological ownership of product and technology.

The findings suggest the importance of AR’s functional and emotional values in developing psychological ownership of product and technology. To mitigate the negative effect of functional value, AR designers should focus on creating emotionally engaging apps that induce a flow experience, thereby enhancing psychological ownership. Furthermore, AR apps should be designed to empower users with a sense of control in the AR experience.

This research contributes to the AR and psychological ownership literature. It introduces a model that can explain both the formation of psychological ownership of product and psychological ownership of technology, thereby expanding the current understanding. By adding perceived values as antecedents of psychological ownership, it enriches the psychological ownership literature. Moreover, it enhances the flow experience literature by demonstrating the role of flow experience in the formation of psychological ownership of product and technology.

Children are beginning to socialize as consumers earlier than ever, highlighting the importance of their saving behavior as an effective form of consumer protection. The paper explored the influence of parents, peers, attitudes, knowledge, past behavior, allowance and self-efficacy on saving intention.

With the aim to explore a range of determinants of adolescent saving and to specify the potential mechanisms through which different determinants operate, we adopted a multitheoretical approach based on theories of planned behavior, consumer and financial socialization, and self-efficacy. The paper investigates the formation of the saving intentions on a sample of 1,476 children 10–15 years old in Croatia.

The results indicate strong importance of parental influence and self-efficacy, implying that saving intention among tweens requires a supportive family structure as well as beliefs in the tweens themselves that they are able to save money and face difficulties.

This paper investigates the very nature of saving intention formation at a crucial developmental stage; it investigates the interplay of mechanisms through which determinants of savings operate at that developmental stage; and it explores the age-variance of the mechanism and the interplay of relevant variables, shedding light on the nature of the mechanism of development.

Nearly 75% of EU buildings are not energy-efficient enough to meet the international climate goals, which triggers the need to develop sustainable construction techniques with high degree of resilience against climate change. In this context, a promising construction technique is represented by ventilated façades (VFs). This paper aims to propose three different VFs and the authors define a novel machine learning-based approach to evaluate and predict their energy performance under different boundary conditions, without the need for expensive on-site experimentations

The approach is based on the use of machine learning algorithms for the evaluation of different VF configurations and allows for the prediction of the temperatures in the cavities and of the heat fluxes. The authors trained different regression algorithms and obtained low prediction errors, in particular for temperatures. The authors used such models to simulate the thermo-physical behavior of the VFs and determined the most energy-efficient design variant.

The authors found that regression trees allow for an accurate simulation of the thermal behavior of VFs. The authors also studied feature weights to determine the most relevant thermo-physical parameters. Finally, the authors determined the best design variant and the optimal air velocity in the cavity.

This study is unique in four main aspects: the thermo-dynamic analysis is performed under different thermal masses, positions of the cavity and geometries; the VFs are mated with a controlled ventilation system, used to parameterize the thermodynamic behavior under stepwise variations of the air inflow; temperatures and heat fluxes are predicted through machine learning models; the best configuration is determined through simulations, with no onerous in situ experimentations needed.

The purpose of this paper is to study the relationship between trait self-control (TSC) and emotional exhaustion, and to examine the mediating role of effort–reward imbalance (ERI) and emotional demands.

A quantitative study was conducted using data from 441 employees working in different organizations in the information technology sector in India. PROCESS macro with a bootstrap sample size of 5,000 was used for mediation analysis.

TSC demonstrated a significant negative relationship with emotional exhaustion. Results indicated the crucial role played by ERI and emotional demands in influencing the emotional exhaustion of employees with higher TSC.

This study adds substantially to our knowledge of the role of TSC in employee experiences of emotional exhaustion. Results suggest how employees’ ERI perceptions and experiences of emotional demands determine whether higher TSC would reduce experiences of exhaustion. This adds to the knowledge of positive outcomes of self-control while throwing some light on why the use of self-control does not always incur a psychological cost, as suggested by some studies. The findings suggest that self-control is an individual resource that has the ability to alleviate emotional exhaustion through its influence on employees‘ effort–reward perceptions and experiences of emotional demands.

Advances in autonomous technology have transformed customer experience. Most prior research has investigated the effect of augmented reality (AR) on purchase intention, yet few research has discussed the effect of semiautonomous AR in the context of service use. Semiautonomous AR recognizes content in the present reality, inserts and adjusts virtual content, supervises the users and enables them to feel in control of the virtual content overlaid in observed reality resulting in enriched user experience and thereby augmentation experience. This research demonstrates how perceived control of virtual content leads to higher perceived augmentation experiences among semiautonomous AR users than among non-AR users. In addition, this research examines the mediation effects of enriched user experience and perceived augmentation experience on user satisfaction and users’ willingness to continue using AR. Results also indicate that AR users perceive a higher augmentation experience than non-AR users. However, users’ willingness to continue using AR is not significantly different between AR and non-AR users.

This study derives six hypotheses and uses a preliminary study, a field study and a lab study to evaluate the hypotheses. A field study was conducted in a car dealership to test the hypotheses, and a lab experiment was conducted in a controlled setting to corroborate the results obtained in the field study and test the underlying causal effects.

Semiautonomous AR can constantly sense, plan and not necessarily always act over the virtual content to sustain the interaction with its users. Perceived control of virtual content enhances perceived augmentation experience, and its effect of perceived control of virtual content on perceived augmentation experience is higher among semiautonomous AR users than among non-AR users. Perceived control of virtual content is a key to enriched user experience, augmentation experience and thereby users’ attitude and behavior. In addition, results showed that enriched user experience mediates the effect of perceived control of virtual content on perceived augmentation. User satisfaction mediates the effect of perceived augmentation experience on users’ willingness to continue using AR. The theoretical and practical contributions are comprehensively discussed.

Some limitations of the studies are ascertained. First, a larger sample size might be required to achieve generalizability and a strong test of the applied theory. Second, new field studies can reflect customers’ real attitudes and behaviors so as to reveal realistic interactions between the device properties and the human will in solving actual problems. The user is interested in participating in the solution within the sensing-planning-acting process as depicted by this research. Third, new research to test AR’s capabilities in bounded and symbiotic conditions can illustrate the level of autonomy each type requires, providing additional insights into why supervised AR autonomy best reflects semiautonomous AR. The pioneering structural model offered in this study (perceived control of virtual content-perceived augmentation experience-users’ satisfaction-users’ willingness to continue using AR) should be tested with new samples in other industries, aside from including other variables that may enrich the model and increase its explanatory power. In addition, future research might use other AR devices such as smart glasses to explore the effects of AR on perceived control of virtual content, enriched user experience and perceived augmentation experience. Future studies can investigate the effect of auditory and visual augmentation on enriched user experience and perceived augmentation experience, and involve features of artificial intelligence (AI) to assist users in decision-making. Regarding context, this research showed that age and gender differences did not affect the results. Nonetheless, age and gender, and perhaps additional demographic characteristics, may concern future studies.

Some recommendations for technology developers are derived from this research. AR is revolutionizing service experience. As technologies are becoming autonomous, developers seek ways to design experiences to enhance consumers’ sense of control over their interaction with such systems. Companies cannot create customer experience (Becker and Jaakkola, 2020), yet they can leverage the level of autonomy in AR to sustain ongoing interaction with customers. It is vital to design an autonomous AR that focuses on users’ needs, desires and well-being (de Bellis and Johar, 2020) that drive novel experiences (Novak and Hoffman, 2019). This study recommends AR developers design autonomous features in AR that enable customers to interact with the virtual contents generated by AR and extend their own capabilities to perform a task and feel expanded. While designing a fully autonomous system may hinder users to feel in control of their choice (Schmitt, 2019), service companies can develop an AR system that sustains an interaction, involves the user in value co-creation and guides the user (Alimamy and Gnoth, 2022). AR can sustain an interaction with the users by continuously scanning the objects in the reality and providing sensory feedback such as product size recommendations (e.g. eyeglasses) that facilitate customers’ information processing (Poushneh, 2021b; Heller et al., 2019). To achieve this, developers may focus on technology qualities such as “image recognition,” a subset of AI. With image recognition, AR can effectively provide instruction as if the customer is in a real setting. The proper incorporation of image recognition in the design of AR while enabling users to interact with 3D virtual images sustains their interaction with AR and makes them feel in control of their interaction with AR. Service companies need to ensure users feel in control of their interaction and expand their capacities to engage in the service experience with AR to accomplish their desired tasks. AR’s capacities enable users to expand their abilities to fix their basic service problems without referring to or speaking to a service provider agent in a service context. Therefore, instead of taking their car back to the dealership, customers can use AR mobile applications or glasses provided by car manufacturers to learn and fix basic vehicle problems.

This research advances the marketing literature on how users feel in control of virtual content when they interact with a semiautonomous AR that subsequently influences enriched user experience, perceived augmentation experience, attitudes and behavior.

There are various uncertain and nonlinear problems in hydraulic legged robot systems, including parameter uncertainty, unmodeled dynamics and external disturbances. This study aims to eliminate uncertainties and improve the foot trajectory tracking control performance of hydraulic legged robots, a high-performance foot trajectory tracking control method based on fixed-time disturbance observers for hydraulic legged robots is proposed.

First, the robot leg mechanical system model and hydraulic system model of the hydraulic legged robot are established. Subsequently, two fixed-time disturbance observers are designed to address the unmatched lumped uncertainty and match lumped uncertainty in the system. Finally, the lumped uncertainties are compensated in the controller design, and the designed motion controller also achieves fixed-time stability.

Through simulation and experiments, it can be found that the proposed tracking control method based on fixed-time observers has better tracking control performance. The effectiveness and superiority of the proposed method have been verified.

Both the disturbance observers and the controller achieve fixed-time stability, effectively improving the performance of foot trajectory tracking control for hydraulic legged robots.

This paper aims to identify and report the differential effects of activity control and capability control on role stressors, which subsequently affect salespeople’s job satisfaction and sales performance.

Drawing on job demands-resources (JD-R) theory, the authors defined active control and customer demandingness as the job demands and capability control as the job resource, and designed their relationship with role stressors, which are indicated as role ambiguity, role conflict and role overload. The authors enrolled a sample of 223 industrial salespeople from pharmaceutical companies. After collecting the data, the authors used structural equation modeling using AMOS to test and estimate causal relationships along with a two-step approach to examine the interaction effect. The authors have also tested the simple slope of two-way interactions. All of the measured variables were identical to those used in previous studies.

The study findings indicate that behavior-based control can be counterproductive. Reducing activity control can decrease role stress, increase job satisfaction and improve job performance; increasing capability control, however, can reduce role stress and increase job satisfaction and performance. It is also important to acknowledge the external environment of the sales context in which behavior-based control is most effective: whereas high customer demandingness and capability control are related to reduced role stress, high customer demandingness and activity control are related to increased role stress.

Sales managers should recognize that different control management regimes reinforce or mitigate salespeople’s job stressors and outcomes under specific conditions (i.e. work environments marked by higher or lower customer demandingness).

Drawing on JD-R theory, the research shows that a behavior control (i.e. activity control and capability control) has differential, and even opposite, psychological consequences.

This study aims to address the issue of random movement and non coordination between docking mechanisms and locking mechanisms, and proposes a comprehensive dynamic docking control architecture that integrates perception, planning, and motion control.

Firstly, the proposed dynamic docking control architecture uses laser sensors and a charge-coupled device camera to perceive the pose of the target. The sensor data are mapped to a high-dimensional potential field space and fused to reduce interference caused by detection noise. Next, a new potential function based on multi-dimensional space is developed for docking path planning, which enables the docking mechanism based on Stewart platform to rapidly converge to the target axis of the locking mechanism, which improves the adaptability and terminal docking accuracy of the docking state. Finally, to achieve precise tracking and flexible docking in the final stage, the system combines a self-impedance controller and an impedance control algorithm based on the planned trajectory.

Extensive simulations and experiments have been conducted to validate the effectiveness of the dynamic docking system and its control architecture. The results indicate that even if the target moves randomly, the system can successfully achieve accurate, stable and flexible dynamic docking.

This research can provide technical guidance and reference for docking task of unmanned vehicles under the ground conditions. It can also provide ideas for space docking missions, such as space simulator docking.

This study aims to investigate the relationship between corporate environmental responsibility (CER) and risk-taking in Chinese A-share listed companies from 2011 to 2020. It seeks to understand the influence of CER on risk-taking behavior and explore potential moderating factors.

A quantitative approach is used, using data from Chinese A-share listed companies over the specified period. Regression analysis is used to examine the relationship between CER and risk-taking, while considering moderating variables such as performance aspiration, environmental enrichment and contextual factors.

The findings indicate that CER positively influences corporate risk-taking, with significant impacts on information asymmetry and corporate reputation. Moreover, positive performance aspiration strengthens the effect of CER on risk-taking, while negative performance aspiration and environmental enrichment weaken this effect. Cross-sectional analysis shows that the positive association between CER and risk-taking is more prominent for firms located in areas with strict environmental regulation, for nonstate-owned firms, and for firms with higher levels of internal control.

This research contributes to the literature by providing insights into the dynamics between CER and risk-taking in the Chinese market context. It expands existing knowledge by considering the influence of performance aspiration on this relationship, offering practical implications for firms seeking to enhance corporate performance through strategic management of environmental responsibilities.