Search results

The purpose of this study is to analyze the interrelationships between incentives and social media users’ intentions to like different brand-related social media content. The study is based on the uses and gratification (U&G) theory and investigates three types of incentives i.e. communal, self-interest, and reward incentives which act as antecedents of customers’ intentions to like three types of brand-related content (commercial messages, personal opinion messages, and lifestyle messages).

A data set of 415 effective responses was collected and structural equation modeling (SEM) was used for analyzing the data.

The obtained results indicate that communal and reward incentives enhance the intentions to like brand-related commercial, personal opinion, and lifestyle content. Self-interest incentives reduce the intentions to like three types of analyzed brand-related content with the strongest negative influence on intentions to like lifestyle content. Regarding the content type, the main drivers for liking lifestyle content and commercial content are reward incentives, whereas liking personal opinion content is mostly motivated by communal incentives.

This study provides valuable insights about users’ motivation to like brand-related content on social media with a focus on different types of brand-related content. The study has strong theoretical contributions as well as practical implications.

This paper aims to explore the relationship between the readability of sustainability reports and chief executive officer (CEO) attributes, comprising monetary, non-monetary incentives and personal characteristics.

The study is based on an international sample of companies operating in sustainability-sensitive industries during 2016–2018.

The results prove that CEO monetary incentives, as well as CEO non-monetary incentives, negatively influence the readability of sustainability reports, revealed in a positive relationship with readability indexes, by providing reports with greater reading difficulty. Additionally, this study shows evidence about the relation of complementarity between these incentives. Other CEO characteristics have no significant effect on the readability of sustainability reports.

This research sheds the light on the role of CEO incentives in obfuscating sustainability information to portray the company, operating in sustainability-sensitive industries, in a favorable image.

This study aims to examine the effect of faultline based on job responsibility and their interaction with the incentive scheme on knowledge-sharing behavior.

This research is an experimental study with a 2 × 2 factorial design between subjects. Faultline and incentive schemes are manipulated into two groups (strong faultline–weak faultline and group incentive–individual incentives). This study involved 89 undergraduate accounting students as participants.

This research shows that a strong faultline created a strong social identity effect. Hence, the knowledge-sharing behavior among group members tends to be lower than the weak faultline. Knowledge-sharing behavior tends to be higher in group incentive schemes than individual ones. However, there is no support for interactions between incentive schemes and faultline effects on knowledge-sharing behavior. The results indicate that forming a working subgroup based on informational characteristics attributes reduces cooperative behavior and knowledge sharing between groups.

This study adds a new addition to faultline literature by examining the effect of faultline and incentive schemes on knowledge-sharing behavior based on informational characteristics attributes. Previous research on faultline and knowledge sharing was limited and primarily focused on faultlines created by demographic attributes. This study also enriches faultline literature on knowledge-sharing behavior using an experimental design.

The purpose of this study is to explore employees’ knowledge- and learning-related experiences in moving between local firms and multinational enterprises (MNEs) and to examine the nature of paradoxes of labor mobility that local talents face in their career in the North African country of Algeria. In doing so, this paper explored the multifaceted experiences of employees who left local firms and joined MNEs.

The authors use a qualitative study, in-depth interviews with 12 employees from various industries, and apply an interpretive phenomenological approach to explain labor mobility between local firms and MNEs in the North African country of Algeria. The authors specifically focus on personal experiences of employees who worked in both local firms and MNEs.

The findings report a paradoxical situation and suggest that despite talented individuals grow their capabilities in MNEs through reward and personal growth incentives, the grass is not always greener, and they face the paradox of nurturing their capabilities (wings) or empowering their roots by returning local firms to seek stability, security and flexibility.

This study contributes to the research at the intersection of human resource management, knowledge management and the paradox of management in emerging markets. Its value stems from empirically explicating the paradox of roots and wings as a complementary, learning type of paradox that individuals at local firms and MNEs in Algeria experience.

The paper aims to explore the impact of personal cultural orientation (individualism and collectivism) on knowledge sharing intention (KSI), and to test the moderating effect of tacit knowledge (AK) on the main causal relationships. It proposes modeling the knowledge-sharing process and outlining why and how AK is important throughout the process.

The paper opted for an empirical study using the approach of survey, by sending 400 questionnaires to the employees selected under the branches of the First Automobile Workshop (FAW) in Changchun, who are the major force in direct contact with dissemination of knowledge in the enterprises. A regression analysis was used.

Individualism and collectivism orientations both have significantly positive impacts on KSI; the employees who are more collectivism-orientated are more willing to share knowledge than those who are more individualism-orientated; the higher degree is the AK, the weaker is the relationship between individualism and KSI and the stronger is the relationship between collectivism and KSI.

The practical implication of our findings is that when designing human resource development (HRD) strategies to enhance employees’ KSI, the factors of cultural values and the knowledge attribute need to be taken into consideration.

The paper shows that the personal cultural orientations of individualism and collectivism have positive impacts on the KSI. AK makes different effects on the two relationships by weakening the relationship between individualism and KSI and by strengthening the relationship between collectivism and KSI.

The purpose of this paper is to respond to calls in the literature to examine personality variables which may provide sharper insights into accountants’ judgments in applying principles-based International Financial Reporting Standards (IFRS). This paper contributes to the literature on the global convergence of financial reporting by examining the influence of an important personality variable, construal of self, on Chinese accountants’ aggressive financial reporting judgments.

A between-subjects quasi-experiment was applied. In total, 122 Chinese professional accountants were categorized as either independents or interdependents, on the basis of their scores on construal of self scales. Subjects made their consolidation reporting judgments in the manipulated situations based on the financial performance of the investee entity, which refers to the situation where the investee entity makes a significant profit or a significant loss in the reporting period.

Compared to interdependent accountants, independent accountants used the flexibility allowed in the principles-based standards to make more aggressive consolidation reporting judgments. Also, adoption of IFRS may not necessarily ensure consistent judgments even within China.

This paper provides empirical evidence of the importance of construal of self in examining accountants’ aggressive judgments. The authors suggest that it may be premature to assume that adoption of IFRS will lead to comparable financial reporting. The findings are relevant to researchers who are interested in examining personality and cultural influences on accountants’ judgments both within and across countries. Companies and organizations may incorporate appropriate strategies to recruit and train independent and interdependent accountants, particularly by addressing the influence of construal of self on aggressive financial reporting judgments.

This study uses a budgeting experiment to examine the effects of peer influence and firm earnings position on managerial honesty. In the experiment, participants report production costs to request funds from the firm based on their actual private cost information. The firm’s earnings position is manipulated at two levels, a gain condition and an edge condition, and the authors find that participants overstate costs (i.e., are less honest) to a greater extent in the dishonest peer influence condition than in the honest peer influence condition. The authors also find that the effect of peer influence on managerial honesty is context dependent. Specifically, participants respond to both dishonest and honest peer influence in the gain condition but they do not respond to peer influence in the edge condition. This study provides evidence for honest peer influence on honesty and it highlights the role of earnings position on the effect of peer influence on honesty. Controlling the disclosure of certain peer information is not possible because individuals can learn about peer information (honest or dishonest) formally or informally. Such uncontrollable peer information may be harmful to firms. The results suggest firms that provide managers with the consequences of managerial budgeting on the firm operational outcomes can neutralize the effect of peer influence on managerial honesty when managers’ budgeting decisions significantly affect firm profits.

The purpose of this paper is to explore the social and personal drivers of co-creation in children.

A sample of 463 children aged between 7 and 13 years were recruited. Using electronic event-based diaries, 2,631 entries were captured during an 18-month period.

Data from 861 entries identified a series of anomalous external social and personal factors that drove children to engage in co-creation. These were for maintaining external relationships, dealing with addiction to the co-creation process and dealing with personal loneliness.

The study reveals new, unconventional and gender-specific behaviours that might assist marketers in understanding children’s complex relationships with co-creation and brands.

To the best of the authors’ knowledge, this is the first study of its kind to examine children’s social and personal drives to engage in co-creation.

Many companies in the USA have corporate wellness programs but are having trouble encouraging employees to take part in these programs. Even with monetary incentives, many employees do not join. The purpose of this paper is to consider whether timely reminders combined with monetary incentives improve participation in health benefit programs.

Employees of a large manufacturing company across multiple facilities were encouraged to enroll in a messaging service. Once a week, members received an SMS or e-mail reminder to complete a Health Risk Assessment (HRA) and Health Action Plan (HAP). The authors segmented employees based on prior year health insurance plan choice and HRA participation to analyze current HRA and HAP completion, with and without intervention.

The intervention increased completion rates 6 percent for subgroups that completed the HRA in the prior year and 34–37 percent for those that did not.

Corporate wellness programs should develop good communication channels with employees. The effectiveness of such programs will depend also on employee engagement.

With better communication, companies could raise participation in corporate wellness programmes and potentially reduce some of the monetary incentives that they currently offer.

The failings of the new experiment launched in the Soviet Union between 1985‐1990 under the formula of glasnost and perestroika, are outlined and explained. As an alternative, one which if successful may lead to an “economic miracle” even greater than that of the recovery of Germany and Japan after the Second World War, a programme for recovery and stabilisation of the Soviet economy and finances is formulated. There is a need for critical evaluation of both capitalism and socialism to correct their weaknesses by introducing a new social economic order – “liberal socialism”, if you use the terminology in the East; “social liberalism” in the West. This can be achieved only if certain conditions are met (conditions of equilibrium: monetary, banking, organised markets, and competition). Wide‐ranging reforms are advocated, including the passing of a Law of Social and Economic Justice in the privatisation of industry, artisanship and commerce; reforms of organised securities, commodities and foreign exchange markets; the establishment of the Federal Central Bank of the Soviet Union; agrarian reforms; and new legislation in communications, public administration and international balance of payments. The ultimate goal of the plan is the realisation of a social economy of free, just and stable markets.