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To determine the role of status information conveyance in a negative reward allocation setting.

Using previously published experimental data, we test the relative effects of status information conveyed by expressive and indicative status cues on the allocation of a negative reward. Further, we construct an alternative graph theoretic model of expectation advantage which is also tested to determine its model fit relative to the classic model of Reward Expectations Theory.

Results provide strong support for the conclusion that status information conveyed by expressive status cues influences reward allocations more than information conveyed by indicative cues. We also find evidence that our alternative graph theoretic model of expectation advantage improves model fit.

This research is the first to test the relative impact of expressive versus indicative status cues on the allocation of negative rewards and shows that status characteristics can have differential impacts on these allocations contingent on how characteristics are conveyed. Furthermore, the research suggests a graph theoretic model that allows for this differentiation based on information conveyance and provides empirical support for its structure in a negative reward allocation environment.

Future research is required to validate the results in positive reward situations.

The results show that an individual’s expectations are altered by varying the manner in which status information is presented, thereby influencing the construction and maintenance of status hierarchies and the inequalities those structures generate. Thus, this research has implications for any group or evaluative task where status processes are relevant.

This paper aims to investigate the alignment between the information‐processing needs and capabilities during interorganizational relationships through the lenses of both the product and the business relationships life cycle concepts, and the types of information exchanged.

This paper follows up on a previous empirical study conducted in the automotive sector, investigating the electronic collaboration within the supply chain of a large European Automotive Supplier (EAS). Out of the 61 respondents from this previous study, four illustrative cases are selected to further investigate their information alignment, where each case involves one specific relationship between EAS and its business partners based on the supply chain collaboration classification provided by the German Association of the Automotive Industry (VDA).

The conclusion is that the phenomenon is bimodal and requires that the different information‐processing needs and capabilities associated with each stage of both the product and the business relationships life cycles should be considered.

The small number of illustrative cases and the specificity of the chosen sector limit the generalizability of the results. Without considering the various types of information‐processing needs and capabilities as well as the stage of both product and business relationships life cycles, a biased conclusion could lead to inappropriate information and communication technology investments and business decisions.

The richness of the cases and the genuine integration of the life cycle concepts and the type of information with the notion of alignment help to identify some key aspects of interorganizational relationships.

This study aims to investigate the opacity of bank assets because of the International Financial Reporting Standard (IFRS) 9 implementation. It highlights that the Asian-Pacific countries’ banking industries are experiencing economic volatility. In other words, it examines information asymmetries because of the standards requiring a mechanistic treatment. Thus, this focuses on the tragedy of the commons (ToTC) caused by the implementation of the standard.

This research selects a sample of banking firms in the Asia-Pacific region from 2010 to 2021. Furthermore, it examines the impacts of IFRS 9’s implementation on earnings forecasts and share-return conveyances. This research first uses the OLS regression for examining the bank assets’ opacities, which may affect future earnings and information conveyancing. Second, it arranges these opacities, earnings and stock returns with the 2-SLS regression to find the staging associations because of hierarchical relevances.

This study finds that bank assets’ opacity is caused by a standard’s implementation, which is a ToTC, and this study signifies its first occurrence. Simultaneously, it recognises an information asymmetry because of the implemented procedural calculation mandated by the standard. Furthermore, these opacities affect future earnings and information conveyancing that inherited information asymmetries, which have affected them as the second ToTC. Finally, current and future earnings as a consequent impact of asset opacity are recursively associated with stock return conveyancing as the third ToTC.

This study demonstrates hierarchical information about bank asset opacities, starting by recognising and measuring them in financial statements. Then, these recognised and measured asset opacities are associated with current and future earnings, ending on the ordinarily and staged influencing of stock return conveyancing. Moreover, it reveals hierarchical information in the direct-ordinarily and staged associations among bank asset opacities, earnings and return conveyances. Thus, these associations are valid and occur because of the mandates of the standard’s measurement.

This study aims to compare predictions from media synchronicity theory (MST) with the influence of personality variables in an attempt to explain how negotiators choose the communication media for negotiation.

The authors examine media choice in two scenario-based experimental studies with students (n = 209) and professionals (n = 302) in a negotiation setting. For the analysis of the data, the authors use multilevel modeling.

This study offers support for the central proposition of MST, namely, that the type of communication subtask (conveyance or convergence) determines the degree of media synchronicity needed and therefore media choice (face-to-face or email). The support for its boundary conditions and contingent situational determinants is weaker. With the affect for communication channel scale, this study also captures individual media preferences for face-to-face or email communication, which have consistent influences on negotiators’ media choice. The personal influence variables on average account for similar variance in the data compared with the MST-based determinants.

This study sheds new light on diverging empirical results concerning media influences in negotiation and offers some reconciling suggestions. Furthermore, this study is the first to test boundary conditions of MST. Also, it stresses the importance of negotiators’ media preferences for media choice.

The purpose of this study is to investigate the implementation of International Financial Reporting Standard (IFRS) 16 in developing countries to enhance asset pronouncements or the quality of opaque accounting information for listed firms’ leasing transactions.

This study designed ordinary least square (OLS) regression models to examine the hypotheses in two ordered tests. The first-order test ascertained the association between fundamental accounting information and earnings or stock prices. Then, the second-order test was nested to add the instrument variable to the first-order one. In addition, the researchers selected 17 Asia-Pacific countries.

First, this study contributes to the fair value of firms’ asset measurements, and the accounting discipline requires adaptive scalability to produce future potential cash flows. Second, it reduces literature gaps between the pros and cons of the opaqueness of assets. In addition, these research arguments would be the referee for reducing information’s opacity. Finally, this study demonstrates the impact of IFRS 16’s implementation on firms’ conservatism levels and entropy’s information quality, requiring the regulators to accommodate these issues.

Due to the implementation of IFRS 16, the authors are neutral about the impacted financial statements and political consequences for these Asia-Pacific listed firms and countries. First, we propose the uniqueness of problematic elaboration since implementing IFRS 16 results in a more pronounced or opaque information quality due to vulnerable complexities in the financial statements. Second, this implementation is associated with hierarchical information and conservatism, producing accounting information entropy or negentropy. However, the hierarchy theory suggests various levels of conservatism that could increase or decrease the information’s quality.

This research aims to gain a holistic understanding of how video conferencing (VC) apps' media characteristics influence individuals' perceptions of VC apps and, ultimately, their use and continued use in professional settings.

A conceptual research model is developed by integrating constructs from media synchronicity theory (MST), social presence theory and the unified theory of acceptance and use of technology (UTAUT2) model, as well as ubiquity, technicality and perceived fees. Structural equation modeling (SEM) is used to empirically test the conceptual model using data collected from 252 working professionals from the European Union.

The results reveal that while performance expectancy (PE) and facilitating conditions (FC) are fundamental to VC app use, these factors alone do not explain the use and continuing use of VC apps in the professional context. Media characteristics that include synchronicity, social presence, and ubiquity are equally crucial to professionals using VC apps. It also confirms the moderating effect of convergence on the relationship between synchronicity and PE and the moderating effect of technicality and perceived fees on the relationship between ubiquity and FC.

For researchers, the study offers insights into the extent to which technological and socially derived characteristics of VC apps influence the routine tasks undertaken by professionals in virtual work settings. For practitioners, recommendations pivotal to the use of VC apps are presented to promote higher acceptance and improved well-being of the professional workforce.

The development of polyimide based multilayer flexi‐rigid boards has opened up new horizons in packaging and interconnections. It is now possible to design small electronic systems in which every component can be mass‐soldered to a single interconnect and component mounting unit. Large boards can be made to fold up to fit into small cases, and boards can be designed to fit into awkward shaped spaces such as round the neck of a crt in a video display unit.

Organizational learning capabilities are embedded in organizational communication systems and processes related to knowledge creation and articulation. The emergence of new organizational forms (such as horizontal organizations) in rapidly‐changing environments and hyper‐competitive markets underscores the need to better understand these foundational sources of learning. In fact, the reason horizontal organizations may find success is that their structure is intended to promote communications systems and processes which enhance a knowledge‐response sequence similar to a stimulus‐response sequence associated with learning. These systems permit managers to quickly gather information, respond with agility in making decisions, and continue to make ongoing adjustments. Firms which understand the need to build their communications capabilities may be characterized as meta‐learning organizations. Resource‐based theory suggests that communications systems and processes are thus sources of competitive advantage. Future empirical research on organizational learning may progress by evaluating specific measures of communication process as proxies for learning processes.

The study aims to develop a validated scale to measure the workplace information literacy (WIL) skills of Quality Enhancement Cell’s staff based on the i-skills model.

To develop scale, a multi-stage scale development procedure was adopted. The comprehensive WIL scale was developed and validated in four phases. The first phase involved reviewing literature, content and face validity through experts. In the later stages, through survey method, the construct validity was tested with the application of the exploratory factor analysis and principal component analysis. The scale reliability further calculated through Cronbach’s alpha internal reliability coefficient. The SPSS was used to test and validate the designed scale.

A multi-dimensional, reliable 62-item scale classified into eight factors was developed. Results indicate that the designed scale achieved internal, face, content, construct validity and reliability. The refined scale has the potential to be used in similar context, however, can be modified for diverse contexts and situations.

To the best of authors’ knowledge, this is the first validated scale of WIL based on the i-skills model. Looking at the prior developed scales, this tool is unique in nature to focus on the skills of administrative staff.

Key findings from recent and relevant studies on patient safety and clinical handoffs are summarized and analyzed. After briefly reviewing process management and accounting control theory, the aim of this paper is to discuss how these latter two disciplines can be combined to further improve patient safety in handoffs.

A literature review on studies of patient safety, clinical processes and clinical handoffs was conducted in leading medical, quality, and information systems journals.

This paper issues a call for research using a trans‐disciplinary methodology to shed new light on information quality issues in clinical handoff processes, which in turn should improve patient safety.

The literature review employed systematic, heuristic, iterative and practical criteria for identifying and selecting papers, trading off completeness for multi‐disciplinarity. No prior empirical patient safety studies combined process management and accounting control theory.

The above‐noted trans‐disciplinary analytic approach may help medical professionals develop more effective handoff processes, checklists, standard operating procedures (SOPs), clinical pathways, and supporting software, and audit and continuously monitor their implementation.

This paper responds to recent calls for trans‐disciplinary research on healthcare quality improvement. The literature review is valuable for understanding clinical handoff problems and solutions from multiple perspectives. The proposed combination of two theories – accounting control theory and business process management – is novel and useful for describing, improving and monitoring handoff processes in the broader context of clinical processes, using a common terminology for information quality traits.