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As an emerging video comment feature, danmaku is gaining more traction and increasing user interaction, thereby altering user engagement. However, existing research seldom explores how the effectiveness of danmaku on user engagement varies over time. To address this research gap, this study proposes a comprehensive framework drawing on social presence theory and information overload theory. The framework aims to explain how the effectiveness of danmaku in increasing user engagement changes over shorter time intervals.

A research model was proposed and empirically tested using data collected from 1,019 movies via Bilibili.com, one of China’s most popular danmaku video platforms. A time-varying effect model (TVEM) was used to examine the proposed research model.

The study finds that the volume of danmaku and its valence exert a time-varying influence on user engagement. Notably, the study shows that danmaku volume plays a more substantial role in determining user engagement than danmaku valence.

This research offers theoretical insights into the dynamic impact of danmaku on user engagement. The innovative conceptualization and measurement of user engagement advance research on pseudo-synchronous communication engagement. Furthermore, this study offers practical guidelines for effectively managing danmaku comments on online video platforms.

This paper aims to examine the effects of design sources (user design vs. company design) on customers’ perceived value (perceived self-improvement and perceived uncertainty) and consequently purchase intention, as well as the moderating effect of brand strength in the context of purchasing utilitarian products.

Two studies were conducted. Study 1 used a laboratory experiment (n = 160) to test the effects of design sources on perceived self-improvement, perceived uncertainty and purchase intention. Study 2 used an online experiment (n = 312) to examine the moderating effect of brand strength.

The results showed that user design is a double-edged sword for companies. Compared with company design, user design is associated with stronger self-improvement and uncertainty as perceived by customers. Perceived self-improvement is positively related to purchase intention, while perceived uncertainty undermines purchase intention. Moreover, for weak brands, perceived self-improvement is significantly stronger in user design than company design, while for strong brands, this relationship is not significant.

This paper draws on mental accounting theory to study the perceived benefits and risks of user design of utilitarian products, and highlights the double-edged effects of user design on customers’ perceived value and purchase decision. The findings provide more rounded insights on user design of utilitarian products, complementing the one-sided view of customers’ positive perceives of user design in unclassified product categories.

The aim of this paper is to investigate the effect of information asymmetry on revenue sharing contracts and performance in a dual-channel supply chain. First, the authors model the optimum revenue sharing contract in a dual-channel supply chain under both the full information case and the asymmetric information case. Second, they contrast the optimal decisions of a dual-channel supply chain between the full information case and the asymmetric information case. Third, they explore the impact of asymmetric cost information on the performance of a dual-channel supply chain and investigate the information value.

The authors present two main issues associated with revenue sharing contracts to alleviate manufacturer–retailer conflicts in a dual-channel supply chain. In the first issue, a revenue sharing contract is designed in a dual-channel supply chain under asymmetric cost information conditions, based on the principal-agent model. In the second issue, an optimal revenue sharing contract under full information conditions, based on the Stackelberg game is discussed. They explore the impact of asymmetric cost information on the performance of a dual-channel supply chain and investigate the information value based on comparative static analysis.

First, the direct sale price is unchanged and independent of the retailer’s cost construct, but the wholesale price increases and the retail sale price does not decrease under asymmetric cost information. The information asymmetry leads to higher direct sale demand and lower retail sale demand. Second, information asymmetry is beneficial for the retailer, but imposes inefficiency on the manufacturer and the whole supply chain. Third, the performance of the dual-channel supply chain is improved if the retailer’s cost information is shared and the dual-channel supply chain reaches coordination. The retailer is willing to share its cost information if the lump sum side payment that the manufacturer offers can make up the retailer’s reduced profit due to sharing this information.

The authors proposed a contract menus design model in a dual-channel supply chain. They examine how information asymmetry affects optimal policies and performance. They compared the optimal policies under symmetric information and asymmetric information. Conditions under which the partners prefer sharing information are identified. They quantified the information value from the points of partners and the whole system.

It is difficult to develop an overall picture of the practice of management accounting (MA) in farms and farm enterprises (FEs) because little research has been published on the topic, and these studies are mostly discrete and unconnected to the others. The purpose of this paper is to provide an overview of the available research, develop an explanatory framework for MA practices in farming entities and identify some major avenues for future research on the topic.

This paper uses systematic literature review methods. After an extensive database search and an examination of references/citations, 41 empirical journal articles published between 1964 and 2016 are identified, described and analyzed in this research paper.

The findings reveal that the practice of MA in farms is subject to information problems and that the empirical research on this topic largely lacks a theoretical explanation. Therefore, the explanatory framework of MA practices in farming entities reveals that these practices are subject to influencing factors such as familism, government farm policies, market competition, technological changes, the seasons and the weather/climate.

The overall limited findings on the practice of MA in FEs indicate that caution should be taken when generalizing the current knowledge on the use of MA practices in other organizational forms to farming entities. Moreover, future research should draw on explicit theories to explain empirical results.

This paper is the first comprehensive literature review of studies on MA practices in farms and FEs.

This paper reviews experience with credit union demutualisation to date in the light of increasing discussion about whether demutualisation is a likely (or inevitable) future stage in the evolutionary process. It is argued that the credit union industry faces an inherent demutualisation bias which emerges as the sector develops maturity. Contributing factors include the emergence of professional management pursuing personal objectives, together with the economic realities of technological change, financial liberalisation, increased competition, and prudential regulation based on minimum capital requirements. Demutualisation incentives may partially reflect the unsuitability of the mutual form of governance in larger, more sophisticated financial institutions, but there is also a significant risk of demutualisation based on wealth expropriation motives. Alternative policies and strategies which might avoid this demutualisation bias are examined.

This paper aims to investigate the impacts of rumors' information characteristics on people's believing and spreading of rumors online.

This study employed a mixed-methods approach by combining qualitative and quantitative methods. In study 1, the authors explored different types of rumors and their information source characteristics through qualitative research. In study 2, the authors utilized the findings from study 1 to develop an empirical model to verify the impact of these characteristics on the public's behaviors of believing and spreading rumors by content analysis and quantitative research.

The results show that five information source characteristics – credibility, professionalism, attractiveness, mystery and concreteness – influence the spreading effect of different types of rumors.

This study contributes to rumor spreading research by deepening the theory of information source characteristics and adding to the emerging literature on the COVID-19 pandemic.

Insights from this research offer important practical implications for policymakers and online-platform operators by highlighting how to suppress the spread of rumors, particularly those associated with COVID-19.

This research introduces the theory of information source characteristics into the field of rumor spreading and adopts a mixed-methods approach, taking COVID-19 rumors as a typical case, which provides a unique perspective for a deeper understanding of rumor spreading's antecedences.

Devotes the entire journal issue to managing human behaviour in US industries, with examples drawn from the airline industry, trading industry, publishing industry, metal products industry, motor vehicle and parts industry, information technology industry, food industry, the airline industry in a turbulent environment, the automotive sales industry, and specialist retailing industry. Outlines the main features of each industry and the environment in which it is operating. Provides examples, insights and quotes from Chief Executive Officers, managers and employees on their organization’s recipe for success. Mentions the effect technology has had in some industries. Talks about skilled and semi‐skilled workers, worker empowerment and the formation of teams. Addresses also the issue of change and the training that is required to deal with it in different industry sectors. Discusses remuneration packages and incentives offered to motivate employees. Notes the importance of customers in the face of increased competition. Extracts from each industry sector the various human resource practices that companies employ to manage their employees effectively ‐ revealing that there is a wide diversity in approach and what is right for one industry sector would not work in another. Offers some advice for managers, but, overall, fails to summarize what constitutes effective means of managing human behaviour.