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Prior to e‐commerce, tourists could only purchase souvenirs at a destination. The goal of this research is to develop and test a theory to explain how adding a retail web site affects tourists' decision‐making for souvenir purchases.

The researcher conducts two experiments using scenarios to simulate a souvenir purchase. The researcher manipulates item type and web site availability, and then measures purchase intent, attitudes toward the souvenir, and regret.

Purchase limitation increases initial purchase intent by increasing the souvenir's reminder value, regardless of item type. Non‐purchase regrets are greater than purchase regrets, which in turn increases purchase intent at a later time.

The stimuli are necklaces, and although the findings do not show gender effects, the stimuli could limit the generalizability to other souvenir types. The research tests hypotheses using scenarios and less‐experienced travelers. Future research should examine different types of souvenirs in a naturalistic setting.

Retailers should not mention web sites until after a tourist decides not to buy in‐store and should do so subtly.

This research contributes to souvenir research by identifying a purchase limitation, available in‐store only, as a new determinant of a souvenir's reminder value. The research also contributes to scarcity research by identifying reminder value as a new and qualitatively different type of valuation affected by scarcity. Lastly, the research extends the regret literature by reversing inaction inertia at a later purchase opportunity while maintaining a regret minimization goal.

Paradoxical leadership (PL) is a style that can bring stability and flexibility simultaneously, which helps organizations to manage the uncertain external environment. The purpose of this study is to identify if PL could moderate the relationship between organizational silence and employee voice.

Data for the study were collected from a sample of 617 gainfully employed factory employees using three standardized questionnaires. The data were analyzed using structural equation modelling (SEM) through Python programming. SEM was used to test the mediating, moderating, and serial-parallel relationship of the proposed model.

The research study found that organizational inertia led to silence among employees. It was also found that PL moderated the relationship between organizational silence and employee voice.

A fair review of the literature showed that studies that examine the effect of PL on organizational silence are scarce. The present study is a modest effort towards addressing this gap in the literature. The findings of the study are significant and have made a substantial contribution to management literature.

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.

In line with rapidly developing digitalized marketing technologies, extended service quality has been actively investigated in the exhibition industry. The importance of distinct perceived value linked to service quality has also been emphasized for increasing customer satisfaction. Further, customer loyalty facilitators, such as trust, commitment, and inertia, have been actively discussed in building long-term relationships between firms and their customers. Because establishing an iterative customer loyalty journey is the key to a marketing strategy, the purpose of this study was to clarify how the trinity of extended service quality, distinct perceived value, and customer loyalty facilitators works in that journey.

Partial least squares-based structural equation modeling (PLS-SEM) was used to examine the model fit, composite reliability, convergent validity, and discriminant validity of the constructs. PLS-SEM was also used to assess direct and indirect (i.e. mediating) effects.

First, the conceptual framework necessary for establishing an iterative customer loyalty journey has been empirically identified. Second, service technology is a key construct of extended service quality as exhibitions transform into digitalized communication platforms. Third, both distinct perceived value and satisfaction act as significant mediators between extended service quality and customer loyalty facilitators.

An effective framework for the iterative customer loyalty journey is theoretically designed and empirically confirmed by drawing a complex but comprehensive map of the trinity (i.e. extended service quality, distinct perceived value, and customer loyalty facilitators).

In many industries, customers are offered the opportunity to revise their initial decision in return for a superior but more expensive service option, a selling technique that is typically referred to as upselling. Drawing on the research on customers’ service experience, cognitive effort, decision justification, and goal framing, the purpose of this paper is to conceptualize upselling as a two-stage decision process where the process of making the first decision (i.e. deciding on an initial service option) affects the final decision (i.e. the decision for or against the upsell offer).

First, qualitative interviews were conducted both with customers as well as managers. Moreover, in two experimental studies, different scenarios depicted an upsell situation that is common in many service encounters. After choosing a hotel room or rental car for reservation, participants were confronted with differently framed arguments to induce a shift toward an enhanced but more costly version of the initially chosen service option.

The qualitative interviews reveal that upselling is a common practice in many companies and that the manner in which the upsell is communicated has a considerable influence on its effectiveness. The first experimental study finds that the cognitive effort that customers expend in the initial choice moderates the effect of upsell messages using different goal frames. The second experimental study shows that customers are only affected by different goal frames when they feel responsible for the outcome of the final decision.

The findings provide a number of useful guidelines for designing upselling strategies and may also be used to segment a firm’s customer base. On a more general level, this research also raises managers’ awareness of the sequential nature of upselling decisions and the customer’s intrinsic need to justify an upsell choice.

The studies contribute to the literature on customers’ service experience and upselling strategies. Upselling is conceptualized as a two-stage process in which customers’ experience in one phase influences their behavior in later stages. The underlying psychological mechanisms of this effect are also highlighted by referring to customers’ need to justify service choices to themselves.

The purpose of this paper is to seek to understand the differences in image repair strategies adopted by two governments that operate in the Western and Asian societies when faced with similar crises.

Textual analyses are presented of communication of Hurricane Katrina and Typhoon Morakot by the Taiwanese and US governments, respectively.

Faced with similar accusations of slow response, the Asian culture, represented by the Taiwanese Government, used predominantly mortification and corrective action strategies. The Western culture, represented by the US Government, used predominantly bolstering and defeasibility and a mixed bag of other strategies such as shifting the blame and attack the accuser.

A limitation of the study is that it depends on news reports, instead of news releases and speeches, for analysis. However, given the rapidity and volatility in the unfolding drama of each of the two crises, many of the comments made were to the media and not in prepared speeches. It is a limitation the authors accept.

Strategies reflected Hofstede's uncertainty avoidance and power distance dimensions. These dimensions should be considered when designing communication strategies in different cultures so as to be culturally sensitive and relevant.

Few, if any, studies on image repair theory have addressed the role of culture in strategies used. This study fills the gap by integrating Hofstede's cultural dimensions theory.

Most previous studies of organizational change and resistance take an organizational perspective as opposed to an individual perspective. This paper investigates the relationship between irrational ideas, emotion and resistance to change. Nine organizations implementing major change were surveyed providing data from 615 respondents. The analysis showed that irrational ideas are positively correlated with behavioural intentions to resist change. Irrational ideas and emotion together explain 44 percent of the variance in intentions to resist. Also outlines an intervention strategy to guide management in developing a method for approaching resistance when implementing major change.