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Article
Publication date: 29 November 2021

Xin Geng and Manos Kalargiros

The effect of affect in accounting contexts has recently attracted interest, but numerous questions still remain. Given that affect can significantly impact a variety of…

Abstract

Purpose

The effect of affect in accounting contexts has recently attracted interest, but numerous questions still remain. Given that affect can significantly impact a variety of accounting judgments and decisions in theoretically different manners, the purpose of this synthesis is to understand the state of extant accounting literature in affect and identify directions for future research.

Design/methodology/approach

This synthesis systematically reviews experimental accounting papers related to affect in both theoretical and functional respects. The authors first elaborate on the affect infusion theory as the theoretical foundation for the synthesis. The authors then present the sampling method. In Section 4, the authors conceptually and factually summarize affect accounting papers in terms of four major functional areas: auditing, managerial/corporate accounting, tax and financial accounting. The implications of moderators examined in some papers are also discussed. Finally, the authors conclude by revisiting the importance of affect in accounting contexts.

Findings

Throughout the synthesis, the authors provide future research opportunities with respect to theories, each functional area and other gaps in the accounting literature.

Originality/value

This synthesis contributes to the accounting literature by providing a pathway to understand the development of accounting research on affect, integrating theoretical foundations and offering future research opportunities to advance the literature.

Details

Journal of Accounting Literature, vol. 44 no. 1
Type: Research Article
ISSN: 0737-4607

Keywords

Article
Publication date: 27 July 2021

Eulalia Santos, Vanessa Ratten, Ana Diogo and Fernando Tavares

The COVID-19 pandemic has spread rapidly around the world and Portugal is no exception. Positive and negative effects are extremely important in individual's life…

Abstract

Purpose

The COVID-19 pandemic has spread rapidly around the world and Portugal is no exception. Positive and negative effects are extremely important in individual's life experiences and in particular in the context of the quarantine, in which it is important to maintain the balance between favorable and unfavorable situations. The purpose of this paper is to study in depth the intensity of the affect during the COVID-19 pandemic in Portugal and to validate a scale of positive and negative affect in the context of quarantine and confinement.

Design/methodology/approach

The methodology used is of a quantitative nature, based on a questionnaire survey to measure the intensity of the affects and to analyze some sociodemographic variables. The sample consists of 726 individuals of age 18 years or older, who were in Portugal during the quarantine of the COVID-19 pandemic.

Findings

The results show that respondents were concerned, anxious, well-disposed and impatient. Exploratory and confirmatory factor analysis applied to affects produced a latent structure with two factors: negative affect and positive affect. The affect scale has adequate convergent and discriminant validity and good internal consistency, with negative affect being experienced by individuals with greater intensity compared to positive affect.

Originality/value

It is hoped that this study contributes to an increase in the scientific knowledge in the field of the affects in the context of delicate situations such as the pandemic COVID-19 so that health professionals can intervene to improve individual’s well-being. This is an important way to provide better health policy that considers in more depth individual wellbeing and emotions during times of crisis. Limitations and suggestions for future research are also stated that highlight the importance of understanding emotional states of individuals during crisis events.

Details

Journal of Science and Technology Policy Management, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2053-4620

Keywords

Article
Publication date: 7 November 2016

Tomas G. Thundiyil, Dan S. Chiaburu, Ning Li and Dave T. Wagner

The purpose of this study is to test a model connecting Chinese employees’ positive and negative affect and creative self-efficacy with supervisor-rated creative…

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Abstract

Purpose

The purpose of this study is to test a model connecting Chinese employees’ positive and negative affect and creative self-efficacy with supervisor-rated creative performance in Chinese business. Building on the cognitive tuning theory, this paper answers several calls for research to examine the joint effects of positive and negative affects on creative performance in the China business environment.

Design/methodology/approach

The participants were drawn from one of the largest petrochemical companies in China. We drew 459 leader-subordinate dyads across different jobs situated in multiple divisions to complete our surveys. The authors used hierarchical linear modeling to test the hypotheses.

Findings

The findings suggest that creative self-efficacy has a positive influence on creative performance during low PA scenarios. The authors also demonstrated that for employees in China, creative self-efficacy has a positive influence on creativity when employees experience both low levels of positive affect and high levels of negative affect.

Originality/value

As the findings suggest, Chinese employees who experience positive affect may engage in heuristic, top-down cognitive processes. Furthermore, findings from the present study also serve to extend the scope of the cognitive tuning model by testing the informational roles of positive and negative affects in self-regulatory processes rather than focusing directly on the main effects of employee affect. An important finding in this study is the three-way interaction indicating that individuals experiencing low positive affect and high negative affect will see a strong connection between creative self-efficacy and creative performance.

Details

Chinese Management Studies, vol. 10 no. 4
Type: Research Article
ISSN: 1750-614X

Keywords

Article
Publication date: 21 August 2007

Remus Ilies, Irene E. De Pater and Tim Judge

The paper aims to examine, first, how performance feedback influences positive and negative affect within individuals across negative and positive feedback range, and…

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Abstract

Purpose

The paper aims to examine, first, how performance feedback influences positive and negative affect within individuals across negative and positive feedback range, and secondly, whether self‐esteem moderates individuals' affective reactions to feedback.

Design/methodology/approach

A sample of 197 undergraduate students completed an 8‐trial experiment. For each trial, participants performed a task, received performance feedback, and were subsequently asked to report their affective state. Hierarchical linear modeling was used to test the hypothesized within‐ individual effects and the cross‐level moderating role of self‐esteem.

Findings

Performance feedback did influence both positive and negative affect within individuals and feedback indicating goal non‐attainment (i.e. negative feedback) increased negative affect more than it reduced positive affect. The data offered some support for the prediction with respect to the moderating role of self‐esteem derived from self‐enhancement theory.

Research limitations / implications

The laboratory design and student sample are limitations with the study. However, the nature of our research question justifies an initial examination in a controlled, laboratory setting. Our findings may stimulate researchers to further investigate the role of affect and emotions in behavioral self‐regulation.

Originality/value

This study furthers research on reactions to feedback by examining the feedback‐affect process within individuals across time. Multiple dimensions of affect were considered and positive and negative feedback continua were examined separately.

Details

Journal of Managerial Psychology, vol. 22 no. 6
Type: Research Article
ISSN: 0268-3946

Keywords

Article
Publication date: 25 March 2022

Xiaolin (Crystal) Shi and Xingyu Wang

This daily diary study aims to examine the influences of daily poor sleep quality on employees’ emotional exhaustion at work via negative affect at home. Additionally…

Abstract

Purpose

This daily diary study aims to examine the influences of daily poor sleep quality on employees’ emotional exhaustion at work via negative affect at home. Additionally, this study examines the moderating effects of day-level customer mistreatment and person-level workplace mindfulness in hotel frontline employees’ daily spillover from the nonwork domain to the work domain.

Design/methodology/approach

An experience sampling method was applied, and the survey data were collected from 98 frontline service employees in the hotel industry in China. This study included a one-time initial survey and a ten-day daily diary study.

Findings

This study reveals that frontline service employees’ poor sleep quality of the previous night influences their emotional exhaustion after work through negative affect at home. On days when employees perceived a low level of customer mistreatment, the daily positive association between negative affect at home and emotional exhaustion after work would be attenuated. Moreover, employees with a higher level of workplace mindfulness are less likely to be influenced by the negative affect at home.

Practical implications

This study suggests that hospitality organizations should extend their focus on caring about employees’ nonwork life quality, such as improving daily sleep quality and providing workplace mindfulness trainings.

Originality/value

This study adds to the current literature on work and nonwork spillover by considering the spillover process from employees’ nonwork domains to work domains by taking a dynamic and multilevel perspective.

Details

International Journal of Contemporary Hospitality Management, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0959-6119

Keywords

Book part
Publication date: 24 September 2018

Hieu Nguyen, Neal M. Ashkanasy, Stacey L. Parker and Yiqiong Li

Abusive supervision is associated with many detrimental consequences. In this theory-review chapter, we extend the abusive supervision literature in two ways. First, we…

Abstract

Abusive supervision is associated with many detrimental consequences. In this theory-review chapter, we extend the abusive supervision literature in two ways. First, we argue that more attention needs to be given to the emotion contagion processes between the leader and followers. More specifically, leaders’ negative affect can lead to followers’ experiences of negative affect, thereby influencing followers’ perception of abusive supervision. Second, we explore how employees draw upon their cognitive prototypes of an ideal leader or Implicit Leadership Theories (ILTs) to evaluate leader behaviors. In this regard, we argue that ILTs can influence the (negative) emotional contagion process between the leaders’ negative affect and followers’ perception of abusive supervision. In our proposed model, leaders’ expressions of negative affect, via emotional contagion, influence followers’ negative affect, perception of abusive supervision, and two behavioral responses: affect- and judgment-driven. The negative emotional contagion process between the leader and followers also differs depending on followers’ susceptibility to emotional contagion and their ILTs. We conclude by discussing the theoretical and practical implications of our model.

Details

Individual, Relational, and Contextual Dynamics of Emotions
Type: Book
ISBN: 978-1-78754-844-2

Keywords

Book part
Publication date: 16 August 2007

Lindred L. Greer and Karen A. Jehn

In this chapter, we attempt to better understand the mechanisms underlying the effects of process conflict on team performance by exploring the role of negative affect in…

Abstract

In this chapter, we attempt to better understand the mechanisms underlying the effects of process conflict on team performance by exploring the role of negative affect in explaining the negative effects of process conflict on performance. Our findings show that negative affect does fully mediate the relationship between process conflict and group performance. Additionally, we investigate a set of conditions relating to fairness concerns and group context, which may have an influence on the relationship between process conflict and negative affect. We find that when voice is high and perceived goal obstruction and subgroup existence are low, the relationship between process conflict and negative affect is ameliorated, thus allowing for more positive effects of process conflict to emerge.

Details

Affect and Groups
Type: Book
ISBN: 978-0-7623-1413-3

Article
Publication date: 9 May 2019

Subin Sudhir and Anandakuttan B. Unnithan

Rumors about products and brands are common occurrence in the marketplace. Often these rumors are shared among consumers using the word of mouth channel. The spread of…

Abstract

Purpose

Rumors about products and brands are common occurrence in the marketplace. Often these rumors are shared among consumers using the word of mouth channel. The spread of these rumors is fast and can lead to significant consequences to products and brands. The purpose of this paper is to explore the dynamics of such rumor sharing behavior among consumers. Specifically, this paper investigates the role of positive affect and negative affect in rumor sharing behavior. Three key rumor characteristics (valence, involvement and credibility) are explored as antecedents to positive affect and negative affect.

Design/methodology/approach

The paper collects data from 236 respondents using Amazon MTurk, and conducts a PLS–SEM analysis to explore the role of positive affect and negative affect in rumor sharing contexts.

Findings

Both positive affect and negative affect were found to be significant factors leading to rumor sharing, furthermore positive affect was found to have a stronger influence on rumor sharing as compared to negative affect. The study also delineates the role of valence, involvement and credibility in rumor sharing scenarios, all of which have a strong role in shaping positive affect and negative affect.

Originality/value

The study is novel in using cognitive appraisal theory to illustrate the formation of positive affect and negative affect in rumor encounters. The study conclusively illustrates the role of cognitive appraisal and emotional experiences in the rumor propagation context, and advances the marketing scholarship’s understanding significantly.

Details

Marketing Intelligence & Planning, vol. 37 no. 6
Type: Research Article
ISSN: 0263-4503

Keywords

Article
Publication date: 18 October 2019

Vijay Kuriakose, Sreejesh S., Heerah Jose and Shelly Jose

The purpose of this paper is to test the activity reduces conflict associated strain (ARCAS) model with the aid of AET examining the direct effect of relationship conflict…

Abstract

Purpose

The purpose of this paper is to test the activity reduces conflict associated strain (ARCAS) model with the aid of AET examining the direct effect of relationship conflict on employee well-being and also discussing the mechanism through which relationship conflict influences employee well-being, and also to test the ARCAS model examining whether passive and active conflict management styles influence this relationship.

Design/methodology/approach

Responses were collected from 554 software engineers using structured questionnaire and postulated relationships were tested using Process Macros.

Findings

The study established that relationship conflicts are detrimental to employee well-being. It also established the indirect effect of relationship conflict on employee well-being through negative affect state. Negative affect state is an intra-personal mechanism linking relationship conflict and employee well-being. The study also extended the ARCAS model by establishing that passive ways of handling conflict amplify and problem-solving conflict management style mitigates the adverse impact of relationship conflict. Contrary to the prediction, forcing conflict management style was found to amplify the adverse effect of relationship conflict on well-being through negative affect state.

Practical implications

The findings of the study highlight the detrimental effect of relationship conflict on well-being and highlight the vital role of individual affective states in the conflict process. Furthermore, the study provides valuable insights for managers on how individuals’ conflict management styles influence the effect of relationship conflict on well-being.

Originality/value

The study specifically examined the effect of relationship conflict on employee well-being and explored the psychological process through which relationship conflict diminishes well-being. Moreover, the study tested and extended ARCAS model with the aid of Affective Events Theory.

Details

Personnel Review, vol. 49 no. 1
Type: Research Article
ISSN: 0048-3486

Keywords

Article
Publication date: 8 August 2016

Mahdi Moardi, Mahdi Salehi and Zakiyeh Marandi

This paper aims to investigate the role of affect and tolerance of ambiguity on ethical decision-making of management and accounting students.

Abstract

Purpose

This paper aims to investigate the role of affect and tolerance of ambiguity on ethical decision-making of management and accounting students.

Design/methodology/approach

Weisbrod’s (2009) questionnaire on ethical decision-making in individual and organizational situations, McDonald’s (1970)16-factor questionnaire on tolerance of ambiguity and Watson et al.’s (1988) Positive and Negative Affect Schedule were used to study the students’ views toward research hypotheses. The population used in this study includes graduate and PhD students of accounting and management during the academic year 2014-2015. The number of samples is 398 and sample members selected using simple random sampling method. Hypotheses test using structural equation modeling in the AMOS software version 18.

Findings

Results of hypotheses shows that individual characteristics of positive and negative affect and tolerance of ambiguity have no effect on accounting students’ ethical decision-making, but there is a significant positive relationship between management students’ negative affect and ethical decision-making, and a significant negative relationship between management students’ increased level of tolerance of ambiguity and ethical decision-making. The findings also show that affect (positive and negative) and tolerance of ambiguity have no interactive effect on accounting students’ ethical decision-making, whereas among students of management, there is a significant relationship between interactive effect of negative affect and tolerance of ambiguity on ethical decision-making. The results show that there is a significant difference between students of management and accounting based on negative effects and tolerance of ambiguity on ethical decision-making.

Originality/value

The current paper is almost the first paper which was conducted in developing countries.

Details

Humanomics, vol. 32 no. 3
Type: Research Article
ISSN: 0828-8666

Keywords

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