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Article
Publication date: 25 January 2024

Ferdy van Beest and Robert Pinsker

The purpose of this study is to construct and test a new measure of auditor orientation using two audit quality-related tasks.

Abstract

Purpose

The purpose of this study is to construct and test a new measure of auditor orientation using two audit quality-related tasks.

Design/methodology/approach

The sample consists of 66 Dutch and US graduate auditing students. Participants complete two tasks: one involving a lease classification and another, supplemental experiment involving a contingent liability judgment. The purpose is to construct a new measure for rules-based/ principles-based orientation. Rigorous, psychometric testing confirms that parts of tolerance for ambiguity (TOA) and need for cognition (NFC), together, form a new construct the authors identify as auditor orientation. The authors next conduct a main and supplemental experiment with novice auditor participants from both the USA and the Netherlands.

Findings

The authors begin with rigorous, psychometric testing using participants from the USA and the Netherlands. The resulting 10-item scale combines parts of TOA and NFC to reflect auditor orientation. The common themes across scale items are high (low) adaptability to complexity and a substance-over-form (form-over-substance) preference for principles-oriented (PO) (rules-oriented [RO]) auditors. Conducting two experiments, results from two distinct tasks confirm our research question; novice auditors classified as RO (PO) are more (less) likely to recommend a more aggressive/client-favorable disclosure judgment.

Originality/value

Auditor orientation (i.e. rules or principles) has a significant impact on the application of rules-based or principles-based standards. How the standards are applied, therefore, influences auditor decision-making and thus audit quality. However, there is a paucity of auditor orientation research to date, including a validated measure. The study contributes a new measure for future research in the related accounting standards and audit quality literatures, while also identifying a potentially important construct in auditor training.

Article
Publication date: 20 February 2024

Winston T. Su, Zach W.Y. Lee, Xinming He and Tommy K.H. Chan

The global market for cloud gaming is growing rapidly. How gamers evaluate the service quality of this emerging form of cloud service has become a critical issue for both…

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Abstract

Purpose

The global market for cloud gaming is growing rapidly. How gamers evaluate the service quality of this emerging form of cloud service has become a critical issue for both researchers and practitioners. Building on the literature on service quality and software as a service, this study develops and validates a gamer-centric measurement instrument for cloud gaming service quality.

Design/methodology/approach

A three-step measurement instrument development process, including item generation, scale development and instrument testing, was adopted to conceptualize and operationalize cloud gaming service quality.

Findings

Cloud gaming service quality consists of two second-order constructs of support service quality and technical service quality with seven first-order dimensions, namely rapport, responsiveness, reliability, compatibility, ubiquity, smoothness and comprehensiveness. The instrument exhibits desirable psychometric properties.

Practical implications

Practitioners can use this new measurement instrument to evaluate gamers' perceptions toward their service and to identify areas for improvement.

Originality/value

This study contributes to the service quality literature by utilizing qualitative and quantitative approaches to develop and validate a new measurement instrument of service quality in the context of cloud gaming and by identifying new dimensions (compatibility, ubiquity, smoothness and comprehensiveness) specific to it.

Details

Internet Research, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1066-2243

Keywords

Article
Publication date: 27 October 2022

Sidney Newton

The purpose of this study is to highlight and demonstrate how the study of stress and related responses in construction can best be measured and benchmarked effectively.

Abstract

Purpose

The purpose of this study is to highlight and demonstrate how the study of stress and related responses in construction can best be measured and benchmarked effectively.

Design/methodology/approach

A range of perceptual and physiological measures are obtained across different time periods and during different activities in a fieldwork setting. Differences in the empirical results are analysed and implications for future studies of stress discussed.

Findings

The results of this study strongly support the use of multiple psychometrics and biosensors whenever biometrics are included in the study of stress. Perceptual, physiological and environmental factors are all shown to act in concert to impact stress. Strong conclusions on the potential drivers of stress should then only be considered when consistent results apply across multiple metrics, time periods and activities.

Research limitations/implications

Stress is an incredibly complex condition. This study demonstrates why many current applications of biosensors to study stress in construction are not up to the task and provides empirical evidence on how future studies can be significantly improved.

Originality/value

To the best of the author’s knowledge, this is the first study to focus explicitly on demonstrating the need for multiple research instruments and settings when studying stress or related conditions in construction.

Details

Construction Innovation , vol. 24 no. 3
Type: Research Article
ISSN: 1471-4175

Keywords

Article
Publication date: 15 February 2024

Kyungyeol Kim and Senyung Lee

Although the fitness switching costs scale (FSCS) was shown to have sound psychometric properties, the length of the 54-item may impose burdens on survey participants and present…

Abstract

Purpose

Although the fitness switching costs scale (FSCS) was shown to have sound psychometric properties, the length of the 54-item may impose burdens on survey participants and present methodological and analytic challenges for researchers and practitioners. Therefore, the present study shortened and validated two versions of the FSCS, namely the 33-item FSCS (FSCS-33) and the 11-item FSCS (FSCS-11).

Design/methodology/approach

In Study 1 (n = 411), the most useful items from the FSCS for the FSCS-33 and FSCS-11 were identified using item response theory (IRT). Study 2 (n = 391) and Study 3 (n = 400) assessed the psychometric properties of the FSCS-33 and FSCS-11, respectively, using partial least squares structural equation modeling.

Findings

The FSCS-33 and FSCS-11 demonstrated strong reliability and validity in assessing switching costs in fitness centers.

Originality/value

The psychometrically sound short-form scales provide researchers and practitioners with convenient and accurate means of measuring switching costs in fitness centers.

Details

International Journal of Sports Marketing and Sponsorship, vol. 25 no. 2
Type: Research Article
ISSN: 1464-6668

Keywords

Article
Publication date: 26 March 2024

Richard John Boulton, Lia Louise Boulton and Michael John Boulton

High levels of interior water vapour lead to condensation and black mould that in turn represent significant risks to residential properties and their occupants. Beliefs about…

Abstract

Purpose

High levels of interior water vapour lead to condensation and black mould that in turn represent significant risks to residential properties and their occupants. Beliefs about window opening are good predictors of the degree to which householders will actually open windows to purge their homes of water vapour, including water vapour that they themselves generate. The present study tested if a short information-giving intervention could enhance householders’ beliefs that foster window opening as purge ventilation and, in turn, lead to greater window opening.

Design/methodology/approach

Data were collected from 242 UK householders with robust psychometrically sound measures embedded in an online self-report survey that also presented the intervention information.

Findings

The intervention led participants, and males in particular, to have significantly greater concerns about condensation and mould and significantly less concerns about heat loss costs arising from opening windows, and these altered beliefs in turn predicted a greater intention to open windows in the future.

Practical implications

By sharing simple information, surveyors and other building professionals can help householders take the simple step of opening their windows and so reduce the threats that condensation and mould present to themselves and their homes.

Originality/value

This is the first study to test (1) a time-based model that predicted the intervention would have a positive effect on specific window opening attitudes and that those new attitudes would in turn affect window opening intentions, and (2) if the intervention had different effects on men and women.

Details

International Journal of Building Pathology and Adaptation, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2398-4708

Keywords

Open Access
Article
Publication date: 21 March 2024

Joanna Haffer

The article aims to present the results of adapting the team boosting behaviors (TBB) scale to Polish cultural conditions and validating it.

Abstract

Purpose

The article aims to present the results of adapting the team boosting behaviors (TBB) scale to Polish cultural conditions and validating it.

Design/methodology/approach

The research methodology consisted of three steps. In the first step, I translated the TBB scale into Polish using a rigorous back-translation method. Next, to assess content validity, nine domain experts reviewed the initial version of the instrument for clarity and relevance. Finally, I applied the scale to a sample of 532 team members and underwent thorough psychometric testing to assess construct validity. I employed structural equation modeling (SEM) with the partial least squares (PLS) factor-based algorithm technique for confirmatory factor analysis to assess the scale’s reliability and validity.

Findings

After development, the Polish version of the TBB scale kept its three sub-scale structures. However, the validation process led to a slight reduction in the number of test items compared to the original scale.

Research limitations/implications

The findings imply that the Polish version of the scale is a valid and reliable tool for assessing TBB. However, I recommend additional studies to confirm this instrument’s structure.

Originality/value

The results confirmed the reliability and relevance of the tool for measuring TBBs in Polish cultural conditions. The tool provides the basis for implementing further research with the TBB construct in Poland and internationally.

Details

Central European Management Journal, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2658-0845

Keywords

Abstract

Purpose

This study aims to adapt and validate the Job Crafting Scale (JCS), a measure based on the conceptualization of job crafting of the job demands–resources theory, for a sample of Portuguese workers and to test its psychometric properties regarding validity (factor, convergent, discriminant, and criterion) and reliability.

Design/methodology/approach

Two subsamples (n1 = 315 and n2 = 329) of Portuguese workers aged 18 years old and over participated in this research. Exploratory factor analysis and confirmatory factor analysis were used to assess the factor structure.

Findings

The results indicated that the Portuguese version of the JCS, with 18 items, has a factor structure composed of four-correlated factors. Furthermore, the results demonstrated the existence of factor, discriminant, and criterion validity, as well as reliability.

Originality/value

This study provides a job crafting measure adapted to the Portuguese language that can serve as a diagnostic tool for workers and organizations.

Propósito

Este estudio tuvo como objetivo adaptar y validar la Job Crafting Scale (JCS), una medida basada en la conceptualización de job crafting de la Teoría de Demandas-Recursos, para una muestra de trabajadores portugueses y probar sus propiedades psicométricas en cuanto a validez (factor, convergente, discriminante y de criterio) y confiabilidad.

Diseño/metodología/enfoque

En esta investigación participaron dos submuestras (n1 = 315 y n2 = 329) de trabajadores portugueses de 18 años o más. Se utilizó un análisis factorial exploratorio y un análisis factorial confirmatorio para evaluar la estructura factorial.

Resultados

Los resultados indicaron que la versión portuguesa del JCS, con 18 ítems, tiene una estructura factorial compuesta por cuatro factores correlacionados. Además, los resultados demostraron la existencia de validez factorial, discriminante y de criterio, así como confiabilidad.

Originalidad

Este estudio proporciona una medida de job crafting adaptada a la lengua portuguesa que puede servir como herramienta de diagnóstico para trabajadores y organizaciones.

Objetivo

Este estudo teve como objetivo adaptar e validar a Job Crafting Scale (JCS), uma medida baseada na conceptualização de job crafting da Teoria das Exigências-Recursos, numa amostra de trabalhadores portugueses e testar as suas propriedades psicométricas quanto à validade (fatorial, convergente, discriminante e de critério) e fiabilidade.

Desenho/metodologia/abordagem

Duas subamostras (n1 = 315 e n2 = 329) compostas por trabalhadores portugueses com 18 ou mais anos foram recolhidas. Foram utilizadas uma análise fatorial exploratória e uma análise fatorial confirmatória para analisar a estrutura fatorial.

Resultados

Os resultados obtidos indicaram que a versão portuguesa da JCS, composta por 18 itens, possui uma estrutura fatorial composta por quatro fatores correlacionados. Além disso, os resultados demonstraram a existência de validade fatorial, discriminante e de critério, bem como de fiabilidade.

Originalidade/valor

Este estudo fornece uma medida de job crafting adaptada para a língua portuguesa que pode servir como ferramenta de diagnóstico para trabalhadores e organizações.

Article
Publication date: 8 June 2023

Amitabh Anand, Jessica Doll and Prantika Ray

This study aims to develop and validate two scales: quiet quitting (QQ), measuring individual-level work disengagement, low organisational commitment and not going above and…

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Abstract

Purpose

This study aims to develop and validate two scales: quiet quitting (QQ), measuring individual-level work disengagement, low organisational commitment and not going above and beyond in work, and quiet firing (QF), measuring employee perceptions of the degree to which their managers devalue them and when organisations intentionally create a situation to make them quit.

Design/methodology/approach

The scale development process involved item generation through literature search, review and interviews with working executives. The scales were then tested online by 264 participants from India.

Findings

In the quantitative analysis, the QQ and QF scales have good psychometric properties when tested with factor analysis, reliability analysis and Cronbach’s alpha. Furthermore, the convergent, discriminant and predictive validity of outcome constructs also showed significance.

Originality/value

This study found that the QQ and QF scales are highly reliable and exhibit good psychometric properties. To the best of the authors’ knowledge, this is one of the first studies to empirically develop and test the QQ and QF constructs and offer implications for organisations and managers.

Details

International Journal of Organizational Analysis, vol. 32 no. 4
Type: Research Article
ISSN: 1934-8835

Keywords

Article
Publication date: 27 February 2024

Bongran Lucia Sun

This study aims to explore the relationships between gender, gender identity and Word of Mouth (WOM). There are three objectives of this study. The first was to observe the impact…

Abstract

Purpose

This study aims to explore the relationships between gender, gender identity and Word of Mouth (WOM). There are three objectives of this study. The first was to observe the impact of gender identity on WOM. The second was to examine the mediation role of self-brand connection (SBC) bridging the relationship between gender identity and WOM. The final one was to test the moderating role of gender.

Design/methodology/approach

The conceptual model was tested by analyzing data collected via Mturk from Americans participants who use Airbnb. Confirmatory factor analysis was conducted to evaluate the psychometric property. To test hypotheses, the structural equation model was assessed. Further, Hayes’ PROCESS was adopted to examine the mediation role of SBC. The moderation role of gender was examined by the chi-square difference test.

Findings

The research outcomes elucidated that feminine gender identity exerted a noteworthy influence on WOM communication, whereas masculine gender identity appeared to bear no significant impact on WOM. It was determined that SBC operates as a potent mediator bridging the relationship between gender identity and WOM. Gender did not demonstrate a significant moderating effect on any part of the WOM communication pathway in the context of this study.

Practical implications

The conclusions drawn from this research underscore that practitioners in the field of brand management should not overlook the crucial role of consumers' gender identity. It is imperative to cultivate robust, positive relationships with consumers as a strategic measure to engender favorable WOM communication.

Originality/value

This investigation distinguishes itself as one of the relatively scarce studies interrogating the relationship between gender identity, gender and WOM, specifically through the mediating lens of SBC. Consequently, the discoveries made herein have the potential to furnish unprecedented insights into comprehending consumer behavior in the hospitality industry with respect to WOM communication, particularly as it pertains to the dimension of gender identity.

Details

Consumer Behavior in Tourism and Hospitality, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2752-6666

Keywords

Open Access
Article
Publication date: 26 December 2023

Bradley J. Olson, Satyanarayana Parayitam, Matteo Cristofaro, Yongjian Bao and Wenlong Yuan

This paper elucidates the role of anger in error management (EM) and organizational learning behaviors. The study explores how anger can catalyze learning, emphasizing its…

Abstract

Purpose

This paper elucidates the role of anger in error management (EM) and organizational learning behaviors. The study explores how anger can catalyze learning, emphasizing its strategic implications.

Design/methodology/approach

A double-layered moderated-mediated model was developed and tested using data from 744 Chinese CEOs. The psychometric properties of the survey instrument were rigorously examined through structural equation modeling, and hypotheses were tested using Hayes's PROCESS macros.

Findings

The findings reveal that anger is a precursor for recognizing the value of significant errors, leading to a positive association with learning behavior among top management team members. Additionally, the study uncovers a triple interaction effect of anger, EM culture and supply chain disruptions on the value of learning from errors. Extensive experience and positive grieving strengthen the relationship between recognizing value from errors and learning behavior.

Originality/value

This study uniquely integrates affect-cognitive theory and organizational learning theory, examining anger in EM and learning. The authors provide empirical evidence that anger can drive error value recognition and learning. The authors incorporate a more fine-grained approach to leadership when including executive anger as a trigger to learning behavior. Factors like experience and positive grieving are explored, deepening the understanding of emotions in learning. The authors consider both negative and positive emotions to contribute to the complexity of organizational learning.

Details

Management Decision, vol. 62 no. 13
Type: Research Article
ISSN: 0025-1747

Keywords

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