Search results

1 – 10 of over 4000
Book part
Publication date: 9 May 2012

Caroline O. Ford and William R. Pasewark

We conduct an experiment to analyze the impact of a well-established psychological construct, need for cognition, in an audit-related decision context. By simulating a basic audit…

Abstract

We conduct an experiment to analyze the impact of a well-established psychological construct, need for cognition, in an audit-related decision context. By simulating a basic audit sampling task, we determine whether the desire to engage in a cognitive process influences decisions made during that task. Specifically, we investigate whether an individual's need for cognition influences the quantity of data collected, the revision of a predetermined sampling plan, and the time taken to make a decision. Additionally, we examine the impact of cost constraints during the decision-making process.

Contrary to results in previous studies, we find those with a higher need for cognition sought less data than those with a lower need for cognition to make an audit sampling decision. In addition, we find that the need for cognition had no relationship to sampling plan revisions or the time needed to make an audit sampling decision. Previous studies regarding the need for cognition did not utilize incremental costs for additional decision-making information. Potentially, these costs provided cognitive challenges that influenced decision outcomes.

Details

Advances in Accounting Behavioral Research
Type: Book
ISBN: 978-1-78052-758-1

Book part
Publication date: 21 July 2017

Joyce S. Osland, Michael Ehret and Lisa Ruiz

The rapidly growing body of global leadership literature still lacks research on both global change and global leader cognition. This chapter presents two case studies describing…

Abstract

The rapidly growing body of global leadership literature still lacks research on both global change and global leader cognition. This chapter presents two case studies describing large-scale global change efforts led by expert global leaders. This is complemented with the results of cognitive task analysis interviews with the two expert global leaders. The findings include task diagrams of the change process they employed and knowledge audits of the most difficult cognitive step in the change processes they led. The audit identifies the elements of expert cognition they utilized, the cues and strategies they employed, and the perceived difficulties novices would experience in similar situations. The findings confirm previous research, solidifying the role and nature of expert cognition in global leaders. We conclude with a discussion of the implications our analysis holds for research and practice.

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Advances in Global Leadership
Type: Book
ISBN: 978-1-78714-698-3

Keywords

Book part
Publication date: 30 December 2004

Jon J. Fallesen and Stanley M. Halpin

Pew and Mavor (1998) called for an integrative representation of human behavior for use in models of individual combatants and organizations. Models with integrated representation…

Abstract

Pew and Mavor (1998) called for an integrative representation of human behavior for use in models of individual combatants and organizations. Models with integrated representation of behavior have only been achieved at rudimentary levels according to those performing the studies (e.g. Pew & Mavor, 1998; Tulving, 2002) and those building the models (e.g. Warwick et al., 2002). This chapter will address aspects of cognitive performance that are important to incorporate into models of combat based on acceptance of theory, strength of empirical data, or for other reasons such as to bridge gaps where incomplete knowledge exists about cognitive behavior and performance. As a starting point, this chapter will assess which of Pew and Mavor’s recommendations are still appropriate as determined by a review of selected literature on cognition and its representation. We will also provide some review and extensions of key literature on cognition and modeling and suggest a way ahead to close the remaining gaps. Different aspects of cognition are described with recent findings, and most are followed by an example of how they have been represented in computer models or a discussion of challenges to their representation in modeling.

Details

The Science and Simulation of Human Performance
Type: Book
ISBN: 978-1-84950-296-2

Book part
Publication date: 9 October 1996

Bryce Allen

Abstract

Details

Information Tasks: Toward a User-centered Approach to Information Systems
Type: Book
ISBN: 978-1-84950-801-8

Book part
Publication date: 8 July 2010

Graham L. Bradley, Janet R. McColl-Kennedy, Beverley A. Sparks, Nerina L. Jimmieson and Dieter Zapf

Interactions between customers and service providers are ubiquitous. Some of these encounters are routine, but many are characterized by conflict and intense emotions. This…

Abstract

Interactions between customers and service providers are ubiquitous. Some of these encounters are routine, but many are characterized by conflict and intense emotions. This chapter introduces a new theory, service encounter needs theory (SENT) that aims to elucidate the mechanisms through which service encounter behaviors affect outcomes for customers and employees. Evidence is presented for the preeminence within these encounters of eight psychosocial needs, and propositions are advanced regarding likely antecedents to fulfillment and violation of these needs. Emotional experiences and displays are viewed as important consequences of need fulfillment and violation, as are numerous cognitive, behavioral, and health-related outcomes.

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Emotions and Organizational Dynamism
Type: Book
ISBN: 978-0-85724-177-1

Book part
Publication date: 6 August 2013

Satoko Suzuki and Kosuke Takemura

To explore and examine cultural differences in the consumer attitudes toward social media.

Abstract

Purpose

To explore and examine cultural differences in the consumer attitudes toward social media.

Methodology/approach

Internet survey.

Findings

The influence of culture toward the consumer attitudes in social media may be less salient compared with other consumer behaviors.

Research limitations/implications

This study is exploratory in nature.

Practical implications

To encourage managers to revisit the issue of globalization versus localization, particularly in the domain of social media.

Originality/value of paper

This study is one of the first attempts in exploring cultural differences in the consumer behavior of social media.

Details

Social Media in Strategic Management
Type: Book
ISBN: 978-1-78190-898-3

Keywords

Abstract

Details

Review of Marketing Research
Type: Book
ISBN: 978-0-85724-727-8

Abstract

Details

Research on Professional Responsibility and Ethics in Accounting
Type: Book
ISBN: 978-0-76231-367-9

Book part
Publication date: 13 October 2016

Yipeng Liu and Andrew Isaak

As the developing nations grow and experience rapid institutional transformation, research has begun to investigate the roles of culture, cognition and institutional context on…

Abstract

As the developing nations grow and experience rapid institutional transformation, research has begun to investigate the roles of culture, cognition and institutional context on entrepreneurship and innovation. This chapter aims to advance the entrepreneurial cognition literature by juxtaposing entrepreneurial effectuation, domain-specific expertise and ambiguity. By conducting a qualitative study of Chinese high-tech domestic and returnee entrepreneurs, the authors propose a spectrum between causation and effectuation and argue that the entrepreneur’s perceived level of ambiguity may better explain differing logic orientations among entrepreneurs, contributing to our understanding of entrepreneurial cognition. The authors theorize that (1) individual actors and the level of institutional development jointly comprise the entrepreneur’s logic orientation; (2) the level of perceived ambiguity mediates the strategy adopted by high-tech entrepreneurs; (3) the entrepreneur’s logic orientation can be regarded as a continual spectrum from effectuation to causation. Finally, the logic orientation concept is applied to the context of cross-border mergers and acquisitions (M&A) from a process perspective and the implications and fit of logic orientation with the stages of cross-border M&A are discussed.

Details

Mergers and Acquisitions, Entrepreneurship and Innovation
Type: Book
ISBN: 978-1-78635-371-9

Keywords

Book part
Publication date: 16 April 2014

Gary R. Weaver and Jason M. Stansbury

Religious institutions can affect organizational practices when employees bring their religious commitments and practices into the workplace. But those religious commitments…

Abstract

Religious institutions can affect organizational practices when employees bring their religious commitments and practices into the workplace. But those religious commitments function in the midst of other organizational factors that influence the working out of employees’ religious commitments. This process can generate varying outcomes in organizational contexts, ranging from a heightened effect of religious commitment on employee behavior to a negligible or nonexistent influence of religion on employee behavior. Relying on social identity theory and schematic social cognition as unifying frameworks for the study of religious behavior, we develop a theoretically informed approach to understanding how and why the religious beliefs, commitments and practices employees bring to work have varying behavioral impacts.

Details

Religion and Organization Theory
Type: Book
ISBN: 978-1-78190-693-4

Keywords

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