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This study examines the use of linear regressions that include interaction terms, finding frequent interpretation errors in published accounting research. We provide insights on how to estimate, interpret, and present interactive regression models, and explain seldom-used but easily-implemented methods to report conditional marginal effects. We also examine the use of interaction terms in tax and financial reporting trade-off studies, evaluating the conceptual fit between a regression model with interactions and alternative definitions of trade-off. Although we advocate the use of interactive models, noise levels common in accounting research greatly reduce the ability to detect interaction effects.

The purpose of this study is to determine a comprehensive model of millennial usage of interactive technologies in the current marketing environment based upon actual behavior.

A data mining approach using decision tree analysis (DTA) generates two comparative models (i.e. millennial versus generation X and millennial versus baby boomers) of interactive media usage across 21 technology applications. A large national sample (n=3,289) sourced from the Kantar Retail IQ constitutes the data for the models.

Millennial respondents indicate significantly higher usage of interactive media compared to both generation X and boomers across 14 applications. Models indicate that millennials use interactive technologies for utilitarian/information gathering purposes as well as for entertainment. However, they are less likely to purchase online compared to their older counterparts.

Models provide evidence that both supports and extends previous research into interactive media from a uses and gratifications perspective. Findings suggest theoretical directions for research for economic versus emotional uses of interactive media.

Findings suggest that while millennials are adept at using technology for research and interactive purposes they tend to buy in stores, presenting opportunities for multiple channel marketers and challenges for those who market online exclusively.

The paper provides a realistic, comprehensive empirical model of interactive consumer behaviors across three prominent US cohorts within the current generational cycle.

The aim of this study is to determine the impact of different dimensions of consumer engagement in social media on firm performance in social media.

Beyond likes and comments, combined with the interactive behavior of consumer engagement with firms on social media, we proposed a set of metrics for consumer engagement on social media, namely personal engagement, user-interactive engagement, and fan-interactive engagement. We used the fixed-effect model and validated the impact of consumer engagement in different dimensions on firm performance.

The result shows that personal engagement and user-interactive engagement significantly correlate with firm performance; however, the same effect was not observed in fan-interactive engagement.

Prior researches on consumer engagement in social media are mainly about consumer engagement in firm-initiated social media page. In this study, we consider the consumer engagement behavior in firm-initiated and consumer-initiated social media pages, then validate the impact of different dimensions of consumer engagement on firm performance.

The combined roles of strategic planning and decentralized strategy-making remain an essential issue in strategy research and its resolution has implications for management practice. To this end the current study considers the added effects of adopted leadership style and use of interactive controls and thereby uncovers new interesting insights about the combined strategy-making process. The authors use structural equation analyses to investigate these more fine-grained relationships based on an updated cross-sectional dataset from among the largest companies in Denmark. The analyses find that a participative leadership style drives the application of interactive controls, which in turn has a positive interaction effect on the relationship between strategic planning and corporate performance. A participative leadership style also exerts positive influence on autonomous strategic actions, which in turn has a negative direct relationship to performance, but a positive interaction effect on performance together with use of interactive controls. The authors discuss the theoretical foundation for these intricate relationships and consider opportunities to extract further research insights.

Strategic adaptation in complex environments with frequent changes must balance the search for innovative opportunistic ventures and conscious pursuit to achieve established goals and outcomes. This creates a tension between attempted efficiency gains from tight strategic controls that avoid diversion of corporate resources and the facilitation of dispersed initiatives in search for business opportunities. To assess this conundrum, the authors present an interactive strategic control model that combines planning and participative strategy-making with interactive control processes. This combination of management practices arguably creates an adaptive system that drives the upside performance outcomes from a guided adaptation of opportunistic insights. Various hypotheses are developed and tested based on survey data from among the 500 largest firms in Denmark. The results suggest a direct relationship between interactive controls, strategic planning, and participative leadership on upside performance outcomes. Moreover, the positive effect from interactive controls on the upside potential is enhanced by participative decisions.

Describes how to develop a visual interactive simulation model for flexible manufacturing systems. SIMPLE_1, an integrated modelling environment, is selected as the simulation language due to several of its innovative features. A physical simulator for a flexible manufacturing system is also chosen as the target to demonstrate the modelling process of the visual interactive simulation. The results of this study may provide industrial designers with a design and planning tool.

The purpose of this paper was to enhance and complement teaching about resource system feedbacks and environmental modelling. Students were given an interactive exercise based on a research model (ForeseerTM), developed by an inter-disciplinary research team, that explores the interconnectivity of water, energy and land resources. Two groups of students were involved, one of undergraduates and the other of graduates.

The Foreseer model represents physical flows of the three resources (water, energy and land) using an interactive visual interface. The exercise was set up by giving students short instructions about how to use the tool to create four scenarios, and an online questionnaire was used to capture their understanding and their ability to extract information from the model.

The exercise proved to be a helpful way to connect research and teaching in higher education, to the benefit of both. For students, it was an interactive and engaging way to learn about these complex sustainability issues. At the same time, it provided tangible feedback to researchers working on the model about the clarity of its user interface and its pedagogic value.

This exercise represents a novel use of a resource model as a teaching tool in the study of the water, energy and land nexus, and is relevant to sustainability educators as an example of a model-centred learning approach on this topic.

The purpose of this paper is to suggest an interactive model of service brand development.

The design employed in the research represents a holistic and systemic approach to services branding and the methodology employed is conceptual desk research.

The research findings encompass an interactive model of service brand components grounded on a systemic perspective. By building on services brand theory, three key actors constitute the components of the model, namely service leadership, service employees and customers. The findings also state how successful service branding may be obtained at the level of the individual service enterprise.

The paper outlines a set of practical implications. For example, successful service brand development is obtained through a high degree of service orientation, customer involvement, an involvement model of service leadership and a motivated, committed and empowered workforce, particularly those employees at the frontline.

The originality and value of the research rests on using systemic thinking in the development of an interactive model of services brand development

The authors consider the quasi maximum likelihood (MLE) estimation of dynamic panel models with interactive effects based on the Ahn et al. (2001, 2013) quasi-differencing methods to remove the interactive effects. The authors show that the quasi-difference MLE (QDMLE) over time is inconsistent when N→∞ whether T is fixed or goes to infinity. On the other hand, the QDMLE is consistent and asymptotically unbiased if the difference is taken over individuals when T is large whether N is fixed or large. Monte Carlo studies are conducted to compare the performance of the QDMLE using different quasi-difference methods.

The purpose of this paper is to describe the role of innovation for firm competitiveness from a systemic point of view, and to review recent literature about the interactive innovation model.

The research question posed in this paper is: what critical innovation factors hinder/promote innovation activity in the individual company? The paper is intentionally closed into a particular field of literature, i.e. the interactive innovation model.

It was found that the research policy implications of the interactive model will be that the emphasis on research must turn more towards relations between elements generating innovation systems at various system levels. Many methods must be applied in the same research project or research model.

The paper illustrates what critical innovation factors hinder/promote innovation activity in the individual company.