Search results

Overconfidence bias is considered to be a very influential decision-making bias in the business environment. This paper aims to identify the susceptibility of management accountants to overconfidence-related overplacement bias and to determine its pervasiveness among these professionals.

Two international samples of management accountants were surveyed using overplacement bias elicitation questions. The hypothesis that bias susceptibility varies between management accountants in different hierarchical employment positions was tested employing binary logistic regression.

Management accountants are found to be susceptible to overplacement bias, yet its pervasiveness among the samples is similar to other sample populations in comparable studies. Management accountants in the position of Chief Financial Officer (CFO) were found to be more susceptible to overplacement bias than their colleagues in other management accountant and business management positions.

The use of convenience sampling represents a limitation of the research.

The findings confirm that there is a need for syllabi and continual professional development projects to educate management accountants on this bias. CFOs are especially at risk of being overconfident, which may not be in the best interest of the business.

This is the first paper to assess overplacement bias in management accountants as a group of decision-makers, especially within the context of their increasing involvement in business decision-making.

This study examined the factors influencing willingness-to-repurchase for each class of airline service, and integrate the constructs of service quality, satisfaction and willingness-to-repurchase which were rooted on Engel-Kollat-Blackwell (EKB) model. The study focuses on the domestic and international arrival of passengers at Murtala Muhammed International Airport in Lagos and Nnamdi Azikwe International Airport in Abuja. Information was gathered from domestic and foreign passengers who had post-purchase experience and had used the airline's services more than once. The survey data were obtained concurrently from arrival passengers at two major international airports using an electronic questionnaire through random and purposive sampling techniques. The data was analysed using the ordinal logit model and structural equation model. From the 606 respondents, 524 responses were received but 489 responses were valid for data analysis and reporting and were obtained mostly from economy and business class passengers. The study found that the quality of seat pitch, allowance of 30 kg luggage permission, availability of online check-in 24 hours before the departing flight, quality of space for legroom between seats, and the quality of seats that can be converted into a fully flatbed are the major service factors influencing willingness-to-repurchase economy and business class tickets. Also, it was found that passengers' willingness to repurchase is influenced majorly by service quality, but not necessarily influenced by satisfaction. These results reflect the passengers' consciousness of COVID-19 because the study was conducted during the heat of COVID-19 pandemic. Recommendations were suggested for airline management based on each class.

The purpose of this study is to analyse the internationalisation decision-making process using causation and effectuation.

The proposed hypotheses are tested with a survey data set of 148 Kenyan small and medium-sized enterprises (SMEs) to assess the pre-internationalisation decision-making of the firm. Multinomial logistic regression has been used to predict the categories from total effectuation to total causation.

The results of this study show that firm resources and capability provide a solid basis for firms' internationalisation. The entrepreneur becomes more effectual commence as they assess the firm's resource and capability. Entrepreneurs with a high entrepreneurial self-efficacy use both causation and effectuation with a bias towards effectuation. Increasing environmental predictability led the firms to use less effectuation, and increasing psychic distance entails high effectuation relative to high causation in the Kenyan context.

The sample choice of the category is Kenyan SMEs which may raise some questions. This study assumed that SMEs sampled had the same level of internationalisation experience regardless of the number of years in business.

This study theoretically advances the field of international business by combining the Uppsala internationalisation model with effectuation; this study defines four antecedents of decision-making to form its conceptual framework to study internationalisation decision-making approach for SMEs using the effectuation logic and adds to the stream of literature that has reviewed the factors that influence the internationalisation decision-making process for SMEs in developing countries.

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.

Child malnutrition is a grave concern for Pakistan, as the country has one of the highest incidences of child stunting in the developing world. The present study examines the relative significance of parents' education on a child's nutritional status in Pakistan.

For analysis, the study has used data from Phase 7 of the Pakistan Demographic and Health Survey (PDHS) (2017–2018). Since the dependent variable ranges from 0 to 1 (1 indicates not a stunted child, while 0 represents a stunted child), binary logistic regressions are used for the analysis.

The results show that mothers' and fathers' education positively contributes to a child's nutrition. However, mothers' education is considered more significant, especially in the long run. The mother's education categories are positive and significant in the long run, while only their higher education is positive and significant for the father's. Moreover, the magnitude of the effect also shows that the probability of stunting is less if the mothers are educated. The long-run coefficient for mothers' higher education is 0.752, while that of fathers' higher education is only 0.232.

The present study compares the importance of mothers' and fathers' education in child nutrition and concludes that the role of the mother is more crucial for child upbringing. There are rarely any studies that focus on the role of fathers' education in child nutrition and compare whose role, mothers' or fathers,' is more important for child well-being.

The peer review history for this article is available at: https://publons.com/publon/10.1108/IJSE-06-2023-0483

The purpose of the study is to conceptualize the model of the predictors of consumer willingness to purchase green products. This study used the underpinning theories related to consumer willingness by integrating the green concept in deriving the consumer willingness to purchase green products. Based on the underpinning theories of marketing strategies, it was found that marketing mix was still fundamental in business. Therefore, green marketing mix was proposed to describe the consumer's green purchase willingness. Furthermore, corporate social responsibility (CSR) plays an important role as the key to organizational strategy. Thus, CSR is also included in the proposed framework. As this is a conceptual paper, further empirical study needs to carry out to verify the proposed hypotheses. This study contributes to the market practitioners or entrepreneurs in terms of re-considering marketing mix and CSR in deriving customer willingness to purchase green products. This study extends the literature of behavioural intention by integrating green marketing strategies with CSR in determining consumer willingness to purchase.

This chapter investigates whether, and if so, how particular firms in a transition economy are involved in bribery. Built on pressure theories, we explain how the direct effects of firm characteristics and contextual characteristics determine firm bribery behavior. Entrepreneurs make choices based on perceptions of a specific pressure due to organizational characteristics (internal pressures) or due to context (external pressures). The relationship between firm characteristics, context, and bribery was estimated using unique data from a survey of 606 Vietnamese entrepreneurs. We controlled for various entrepreneurial, organizational, and industrial characteristics. The exploratory findings support firm attributes hypotheses, which is a negative relationship between firm size and bribery and a nonmonotonic U-shaped relationship between firm age and bribery. Besides, the effects of context on bribery are also found. Specifically, the result supports a positive relationship between competition and bribery and a negative relationship between the quality of the government and bribery.

In the era of digital disruption and customer loyalty loss, it has become even more important to shape the experience journey of a firm’s stakeholders. The benefits of experience data (XD) analysis for a competitive advantage and firm performance are well proven in the business-to-customer context. Therefore, this study aims to explore the limited exploitation of XD in the business-to-business (B2B) context.

The data of 338 B2B firms is generated through computer-assisted telephone interviewing using a structured interview guideline. A Mann–Whitney U test and binary linear regression are applied to test hypotheses derived from literature.

The results suggest that XD non-collectors see XD increase efficiency, whereas XD collectors view XD strategically beyond customer data. Additionally, the successful application of XD in firms can be fostered by connecting XD with operational data through digitalised processes, strategic usage and data collection at certain defined points of time.

This study contributes to the understanding of XD perception between collectors and non-collectors and develops determinants for the successful application of XD management. Based on the results, B2B marketing executives from academics and practice can foster the implementation of XD management to improve all firm’s stakeholders’ experiences. In this way, this study contributes to the understanding of managing not only customers’ but other stakeholders’ experiences.

The purpose of this study is to investigate the determinants of behavioral intention to use smartphone diet applications within the emerging market. Specifically, it focuses on the Privacy Calculus Model constructs, encompassing perceived risk and perceived benefit, as well as the pivotal elements of trust and self-efficacy. It also explores the moderating influence of experience on the influencing factors and intention to use a diet application.

In a survey with 572 respondents, data analysis was conducted using partial least squares (PLS) structural equation modeling.

The findings reveal that perceived risk exerts a significant negative influence on behavioral intention. Conversely, perceived benefit, trust and self-efficacy exhibit a positive impact on behavioral intention. Moreover, the study delves into the moderating role of users' experience, which is found to significantly influence these relationships, suggesting that user experience plays a pivotal role in shaping the adoption dynamics of diet applications.

The limitations of this study may include the sample size and the specific focus on the emerging market of Saudi Arabia. The implications of the findings are relevant for scholars, developers, marketers, and policymakers seeking to promote the use of smartphone diet applications.

This study adds value by exploring the determinants of behavioral intention in the context of smartphone diet applications, and it is a first attempt to test the moderating role of users' experiences, providing valuable insights for various stakeholders in the field.

This research addresses the professional logics of street-level managers (SLMs) and bureaucrats (SLBs) working in the Brazilian National Social Security Agency (INSS) through their perceptions of distributive justice and discretion. Since SLMs have the authority to influence SLBs' actions, we investigate whether these two groups hold similar viewpoints.

We integrate the administrative data and survey responses (n = 678) with earlier thematic content analysis (n = 350) in three stages: mean-testing, regression analyses and complementary qualitative analysis, integrated through a mixed-methods matrix.

Whilst no significant differences emerge in distributive justice ideas between groups, SLMs demand wider benefit-granting discretion, praising professionalism whilst adopting managerial posture and jargon.

The study adds to the theoretical discussions concerning SLM’s influence on SLB’s decision-making, suggesting that other factors outweigh it. The finding concerning the managers’ demand for wider discretion asks for further in-depth approaches.

Findings supply valuable insights for policymakers and managers steering administrative reforms, by questioning whether some roles SLMs play are limited to symbolic levels. Further, SLBs’ heterogenous formations might be more relevant to policy divergence than managerial influence and perhaps an underutilised source of innovation.

By approaching street-level management professional logics within a Global South welfare state through a mixed-methods approach, this study offers a holistic understanding of complex dynamics, providing novel insights for public sector management.