Search results

This study examined subjective numeracy and its relationship with accounting judgements on probability issues.

A subjective numeracy scale (SNS) questionnaire was distributed to 231 accounting students to measure self-evaluated numeracy. Modified Bayesian reasoning tasks were applied in an accounting-related probability estimation, manipulating presentation formats.

The study revealed a positive relationship between self-evaluated numeracy and performance in accounting probability estimation. The findings suggest that switching the format of probability expressions from percentages to frequencies can improve the performance of participants with low self-evaluated numeracy.

Adding objective numeracy measurements could enhance results. Future numeracy research could add objective numeracy items and assess whether this influences participants' self-perceived numeracy. Based on this sample population of accounting students, the findings may not apply to large populations of accounting-information users.

Investors' ability to exercise sound judgement depends on the accuracy of their probability estimations. Manipulating the format of probability expressions can improve probability estimation performance in investors with low self-evaluated numeracy.

This study identified a significant performance gap among participants in performing accounting probability estimations: those with high self-evaluated numeracy performed better than those with low self-evaluated numeracy. The authors also explored a method other than additional training to improve participants' performance on probability estimation tasks and discovered that frequency formats enhanced the performance of participants with low self-evaluated numeracy.

Addressing the significant differences between referral programs and traditional promotional marketing, this paper aims to investigate and examine the impact of how reward-related information is presented within referral programs and how it interacts with reward size and reward allocation.

This study adopts framing effect and equity theory to build the relationship between reward presentation, reward size and reward allocation. Then, two scenario-based experimental studies are designed and conducted on Amazon Mechanical Turk.

The results show that there is no direct impact of reward presentation on referral likelihood, while the effect relies on reward size. As the levels of reward size increase, the referral likelihood gradually shifts from percentage form to dollar form as perceived size mediates the interaction effect on referral likelihood. Further, adding information about reward allocation also indicate the different impacts of equity and inequity on influencing the above findings.

The study contributes to the literature by introducing reward presentation and emphasizes its impact on individual’s behavior decisions in the context of referral programs. This study extends and broadens the scope and effectiveness of the framing effect on traditional promotional marketing strategies, while also bridging the gap in the literature by examining the combined role of information about rewards.

This paper aims to investigate the interactive relationship between learning styles and cognitive biases as two essential factors affecting information processing in online purchases.

This research is applied in nature but extends the knowledge in the area of consumer behavior. By using the correlational research method, the present study uncovers the relationship between various sorts of decision biases and learning styles among online buyers.

According to the results, the most affected learning style among all is reflective observation. Several biases influence people with this learning style, namely, risky framing, attribute framing and aggregated/segregated framing. In the case of active experimentation, online customers can undo its effect. Therefore, online sellers should be aware of their target customers with such a learning style. In addition, online purchasers with the reflective observation learning style are more prone to aggregation and segregation of sales information.

The findings enhance the understanding of consumer buying behavior and the extent to which learning styles impact cognitive biases and framing effects in online shopping.

This study aims to articulate the conceptual foundations of the role of accounting infrastructure (calculative practice and the communicative dimension of accounting) in extractive industries (EIs) towards a sustainable orientation from an actor-network theory (ANT) perspective.

This study is a literature-based analysis of the calculative property and communicative dimension of accounting in EIs, using the concepts of calculability, assemblage and other related concepts from ANT to identify potentialities and limits of the roles of accounting in this sector.

While accounting infrastructure can influence social and environmental outcomes, it has not, as yet, led to ecologically and socially sustainable practices in EIs. Calculative properties and the communicative dimension of accounting infrastructure have capabilities to foster the phenomenon of “sustainability” in EIs by valuing, disclosing (reporting) and governing EIs towards a sustainable orientation. Conceptualizing sustainable EIs as a promissory economy, accounting infrastructure serves as a tool not only to represent past performance but also to enact the future: it helps to shape a sustainable future for the industry by informing and triggering behavioural decisions of EIs firms towards sustainable practices.

This conceptual paper is anticipated to stimulate future sustainability accounting research. The research agenda discussed in this paper can be used to enrich our understanding of the role of accounting in sustainability.

This paper charts a direction for future research by interpreting the role of sustainability accounting within networks of sociotechnical relations, using ANT concepts which attach importance to the dualism of nature and society. Conceptualizing sustainability accounting and reporting as an infrastructure, which draws more attention to the relationality characteristic of accounting, the study goes beyond the traditional interpretation of accounting as a mediation device and draws on a contemporary view of accounting by invoking the dynamic relation between accounting and society, in the context of EIs.

Three scenario-based experiments were conducted to explore the influence of the base option’s price format (just-at vs just-below) on tourists’ upgrade intention. The findings of this research indicated that tourists are more inclined to upgrade the option when the base option’s price is presented in a just-at condition due to the mediating role of tourists’ price perceptions of the upgrade option. This study discovered that the just-at (vs just-below) pricing strategy can lower tourists’ price perceptions of the upgrade choice. This research further explored the moderating of tourists’ mindsets. It was found the threshold-crossing effect will disappear for tourists with fixed mindsets. This study also provides practical implications for travel service providers to set up appropriate pricing strategies to attract tourists to make upgrade decisions.

Fuselage structures are subjected to combinations of axial, bending, shear and differential pressure loads. The validation of advanced metallic and composite fuselage designs against such loads is based on the full-scale testing of the fuselage barrel, which, however, is highly demanding from a time and cost viewpoint. This paper aims to assist in scaling-down the experimentation to the stiffened panel level which presents the opportunity to validate state-of-the-art designs at higher rates than previously attainable.

Development of a methodology to successfully design tests at the stiffened panel level and realize them using advanced, complex and adaptable test-rigs that are capable of introducing independently a set of distinct load types (e.g. internal overpressure, tension, shear) while applying appropriate boundary conditions at the edges of the stiffened panel.

A baseline test-rig configuration was developed after extensive parametric modelling studies at the stiffened panel level. The realization of the loading and boundary conditions on the test-rig was facilitated through innovative supporting and loading system set-ups.

The proposed test bench is novel and compared to the conventional counterparts more viable from an economic and manufacturing point of view. It leads to panel responses, which are as close as possible to those of the fuselage barrel in-flight and can be used for the execution of static or fatigue tests on metallic and thermoplastic curved integrally stiffened full-scale panels, representative of a business jet fuselage.

As one of the most influential theories in strategic management, Hambrick and Mason’s Upper Echelons Theory has yielded significant conceptual and empirical advancements linking executive characteristics and perceptions to decision-making. Specifically, work on this theory consistently shows that CEOs’ decisions are biased by personal characteristics to the benefit and detriment of firms. While this stream of research links executive decision processes to outcomes such as executive dismissals, analyst evaluations, and press coverage, surprisingly little is understood about if and whether the information CEOs convey is subject to the same filtering process by a firm’s key evaluators. Thus, in this chapter, we aim to extend Upper Echelons Theory by positing that a double filtering process occurs whereby the cognitive aids CEOs use can be informed by not only their cognitive base and values but also the characteristics and priorities of those who evaluate the nonverbal and verbal signals they send. To do so, we build on recent conceptual and empirical advancements to make a case for the decision-making biases and tendencies that influence signal interpretation by three key evaluator groups internal and external to the firm: boards of directors, financial analysts, and the media. We conclude by considering the implications of evaluators’ information filtering and how this more holistic view of Upper Echelons decision-making can enable executive teams to be strategic with the cognitive aids they use to influence evaluations.

Explore the use of Gender-Fair Language (GFL) by influencers on Instagram.

The clustering methodology. A digital Bag-of-Words (BoW) Method called GFL Clustering BoW Methodology to identify whether an inclusive marketing (IM) strategy can be used. Thus, this research has a methodological and practical contribution to increasing the number of marketing technology tools.

This study is original as it proposes an inclusive digital marketing strategy and contributes with methods associated with digital transfers in order to improve marketing strategies, tactics and operations for inclusive content with a data integrity approach.

Due to the limitations of the application programming interface (API) of the social network Instagram, a limited number of text data were used, which allowed for retrieving the last 12 publications of each studied profile. In addition, it should be considered that this study only includes the Spanish language and is applied to a sample of influencers from Chile.

The practical contribution of this study will lead to a key finding for the definition of communication strategies in both public and private organizations.

The originality of this work lies in its attractive implications for nonprofit and for-profit organizations, government bodies and private enterprises in the measurement of the success of campaigns with an IM communicational strategy and to incorporate inclusive and non-sexist content for their consumers so as to contribute to society.

本研究擬探究有影響力的人士在使用即時電報 (Instagram) 時、如何使用性別中立語言。

研究使用了聚類分析法;具體來說, 研究人員採用一個叫 GFL聚類詞袋法的數位詞袋分析法, 去確定研究可否使用信息管理策略。因此, 本研究在行銷科技方面、添加了一個工具, 就此而言, 本研究在學術的研究法和實務方面、均作出貢獻。

本研究建議了一個包括一切的數位行銷策略;研究亦構建了若干與數位傳輸有關的方法, 以能利用數據完整性的理念, 為行銷策略、行銷戰術和市場營銷, 在內容的全面包含度方面取得改善。

因為社交網站即時電報的應用程式介面有其局限, 故使用了少量的文本數據, 這可使每個被探討的傳略的最後12個發佈能被撿回。另外需注意的是、本研究只涵蓋西班牙語, 而且, 研究使用的樣本只是來自智利有影響力的人士。

本研究在實務方面的貢獻是、它為探討在公共機構和私營機構內使用的溝通策略的定義上、帶來重要的啟發和發現。

本研究的原創性在於它給營利和非營利組織、政府機關和私人企業帶來頗具吸引力的啟示。而這些啟示是與測量以包括一切的行銷溝通策略進行的專門活動是否成功有關的。另外, 涵蓋一切和無性別歧視的內容被納入供消費者使用, 以此為社會帶來裨益。

This paper bridges the gap between the theory and practice by developing a life cycle sustainability tracker (LCST). The study is seeking to proffer solutions to an observed shortcoming of conventional life cycle sustainability assessment (LCSA) communication platforms. Notably, the static nature of the information provided on such platforms has made it difficult for them to be used for real-time decision-making and predictions. The main aim of this paper is to develop a LCST that facilitates a dynamic visualisation of life cycle sustainability results and allows for an integrated benchmark across the dimensions of sustainability.

The study leverages the model development capabilities of the design science research strategy in accomplishing a dynamic and novel communication platform. A life cycle thinking methodology and appropriate multicriteria decision approach (MCDA) is applied to accomplish a comprehensive, streamlined and replicable approach in mapping and tracking the progress of sustainable development goals (SDGs) in the National Infrastructure Pipeline (NIP) projects in India.

It was found that: (1) The use of the LCST tracker provides a dynamic and holistic insight into the key LCSA indicators with clearly defined benchmarks to assess the impact on the SDG 11, (2) The NIP projects achieve an upward trend across all the regions, and the percentage of opportunities ranges from 11 to 24%, with the South experiencing the highest growth and the North having the minimal increase in percentage and (3) The assessment score (52–58%) provides performance metrics that align well with the LCST – which ranges between “Fair” and “Average” for all the regions in India.

The novelty of this research is that the LCST provides a transparent and harmonised approach to reporting on the LCSA results. The LCST utilises heat maps and radial mapping to achieve an intuitive display of large amounts of highly heterogeneous data, thus allowing the synthesis of large sets of information compactly and with coherence. Progress towards the SDGs change on a yearly basis; hence, a dynamic LCSA tool provides a timely and the valuable context to map and track performance across different regions and contexts.

A literature review or review article is an integral part of a scientific body of research which synthesizes prior knowledge and provides a holistic overview of a subject domain. While several studies emphasize the significance of literature reviews and include the guidelines for conducting a review, limited studies demonstrated different types of literature review methodologies in a comprehensive way. Accordingly, this chapter presents various types of review methodologies which includes narrative, descriptive, systematic, meta-analysis, hybrid, umbrella, scoping, theoretical, and critical reviews. In addition, the authors' skills including logical reasoning, content analysis, literature mapping, critical writing, and ethical consideration are presented. Further, quality aspects of the literature review are discussed such as the rigor and relevance of the selected studies. Overall, this chapter provides implications for researchers in understanding types of literature review methodologies along with their objectives, strengths, and weaknesses which can assist them in selecting a suitable methodology while conducting a review.