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This study aims to adopt the microfoundation perspective to investigate undesirable knowledge rejection by individuals in organizations in the context of counterproductive knowledge behavior (CKB). The paper advances a conceptual framework of the conditions of knowledge rejection by individuals and their respective knowledge rejection behavior types.

This study reviews the limited literature on knowledge rejection and outline a set of antecedents leading to rejecting knowledge as well as a set of different types of knowledge rejection behaviors. This study reviews and synthesizes articles on knowledge rejection from a microfoundation perspective.

The proposed conceptual framework specifies four particular conditions for knowledge rejection and outlines four respective knowledge rejection behavior types resulting from these conditions. Recipients’ lack of capacity leads to ineptitude, lack of motivation leads to dismissal of knowledge, lack of alignment with the source leads to disruption and doubts about the validity of external knowledge lead to resistance. The authors treat these behaviors as variants of CKB, as they can hinder the productive use of knowledge resources in the organization.

Further investigation of both knowledge rejection causes and the resulting knowledge rejection behaviors will ensure a more thorough grasp of the relationships between them, both in terms of the inherent nature of these relationships and their dynamics that would likely be context-sensitive. Although this study focuses only on the individual level, future studies can conduct multi-level analyses of undesirable knowledge rejection, including team and organizational levels.

Practitioners can use the framework to identify, diagnose and manage knowledge rejection more meaningfully, accurately and purposefully in their organizations. This study offers valuable insights for managers facing undesirable knowledge rejection, and provides recommendations on how to address this behavior, improves the constructive use of knowledge resources and the effectiveness of knowledge processes in their organizations. Managers should be aware of undesirable knowledge rejection, its potential cost or concealed cost to their organizations and develop strategies to reduce or prevent it.

The paper contributes toward understanding the relatively neglected topic of knowledge rejection in the knowledge management field and offers a new way of conceptualizing the phenomenon. It proposes that there are two types of knowledge rejection – undesirable and desirable – and advances a more precise and up-to-date definition of undesirable knowledge rejection. Responding to calls for more research on CKBs, the study examines a hitherto unresearched behavior of knowledge rejection and provides a foundation for further study in this area.

This study aims to add to the gift giving literature by examining how the wealth of a recipient impacts giver spending. The authors tested the hypotheses that givers spend more on wealthy (vs unwealthy) recipients, partially because givers anticipate a greater difference in gift-liking across expensive and cheap gifts when the recipient is wealthy, and partially because givers are more motivated to signal that they are of high financial status when the recipient is wealthy. The authors also tested whether givers’ tendency to spend more on wealthy (vs unwealthy) recipients attenuates when the recipient is someone with whom the giver has a negative (vs positive) relationship.

Eight experimental studies tested the hypotheses. These studies had participants act as givers, consider giving a gift to either a wealthy or unwealthy recipient and indicate how much money they would spend on the gift. Some studies included additional measures to test potential mediators, while another included an additional manipulation to test a potential boundary condition.

Gift givers spend more on gifts for wealthy (vs unwealthy) recipients, for two main reasons. On the one hand, givers are influenced by an other-oriented motive – they wish for their gift to be well-liked by the recipient and anticipate a greater difference in recipient gift-liking across expensive and cheap gifts when the recipient is wealthy. On the other hand, givers are influenced by a self-oriented motive – they wish to signal to the recipient that they are of high financial status, but this desire is stronger when the recipient is wealthy. Critically, givers are relatively unlikely to spend more on wealthy (vs unwealthy) recipients when they have a negative (vs positive) relationship with the recipient.

The authors studied how the wealth of the gift recipient influences givers’ gift expenditure, but they did not examine the recipient’s perspective. Future research could address this by exploring whether recipients’ gift preferences vary based on their wealth.

Gift purchases account for a significant portion of worldwide consumer spending, making gift giving an important topic for consumers and marketers alike. The present research sheds light on a factor that has a notable impact on how much consumers spend on a gift when faced with a gift giving decision.

This manuscript contributes to the gift giving literature by exploring an important aspect that influences consumer gift expenditure (the wealth of the recipient), demonstrating a novel gift giving phenomenon [that givers spend more when giving to relatively wealthy (vs unwealthy) recipients], and shedding new light on the psychology of consumers in gift giving contexts (namely, how givers’ perceptions of recipient gift-liking, their desire to send signals of high financial status and their relationship with the recipient can influence their gifting decisions).

There is a growing trend among online merchants to conduct help-request marketing campaigns (HMCs), which refers to a kind of marketing campaign that leverages participants' help-request to encourage the subsequent engagement of participants' online friends. The paper aims to investigate how individuals respond to online HMCs in social networking groups (SNGs). Integrating the norm activation model and regulatory focus theory, this paper examines the mediation effects of the two facets of responsibility perception, i.e. perceived causality and perceived answerability.

A field experiment was conducted by organizing a real HMC on WeChat. To manipulate request individuation, experimental confederates were engaged to serve as requesters in the HMC. The actual responses provided by the recipients (subjects) were captured via the HMC pages. The multiple-group analysis was used for data analysis.

Empirical results reveal that request individuation strengthens the effect of relationship closeness on perceived causality but reverses the effect of relationship closeness on perceived answerability from being positive to negative. Except for the negligible impact of perceived answerability on inaction, both perceived causality and perceived answerability affect recipients' reactions to HMCs as expected.

First, social media platforms should promote other-oriented prosocial values when designing features or launching campaigns. Second, the designers of HMCs should introduce a “tagging” feature in HMCs and provide additional bonuses for requesters who perform tagging. Third, HMC requesters should prudently select tagging targets when making a request.

First, this paper contributes to the literature on social media engagement by identifying responsibility as an other-oriented motivation for individuals' social media engagement. Second, this paper also extends our understanding of responsibility by dividing it into perceived causality and answerability as well as measuring them with self-developed instruments. Third, this study contributes to the research on WOM by demonstrating that individuals' response behaviors toward help-requests embedded in HMCs can take the form of proactive helping, reactive helping or inaction.

This research examines cultural differences between Thais and Americans in recipients' attitudes and behaviors throughout all three stages of Sherry's (1983) gift-giving model and the moderating effect of relationship closeness on the gift-giving process.

Three experiments tested recipients' attitudes and behaviors across cultures in each gift-giving stage. Study 1 explored the gestation stage (gift search and purchase). Study 2 tested recipients in the prestation stage (actual exchange), and Study 3 examined the reformulation stage (gift disposition and realignment of the relationship).

Results show that relationship closeness between the giver and the recipient plays a role among interdependent self-construals. Thais (interdependent self-construals) are more likely to give a hint or make a request for a gift to close friends than distant friends and are also more likely to accept, keep and use gifts from close friends than from distant friends. Moreover, for interdependent self-construals, a gift from a close friend improved the relationship more than a gift from a distant friend. In contrast, Americans (independent self-construals) present no differences between close and distant friends.

This research provides a comprehensive picture of the recipient's perspective in cross-cultural gift-giving and expands the notion of relationship closeness as a moderator.

The paper aims to investigate how accounting techniques, when embedded within data-driven public-sector management systems, mask and intensify the neoliberal ideological commitments of powerful state and corporate actors. The authors explore the role of accounting in the operationalisation of “instrumentarian power” (Zuboff, 2019) – a new form of power that mobilises ubiquitous digital instrumentation to ensure that algorithmic architectures can tune, herd and modify behaviour.

The authors employ a qualitative archival analysis of publicly available data related to the automation of welfare-policing systems to explore the role of accounting in advancing instrumentarian power.

In exploring the automation of Australia's welfare debt recovery system (Robodebt), this paper examines a new algorithmic accountability that has emerged at the interface of government, technology and accounting. The authors show that accounting supports both the rise of instrumentarian power and the intensification of neoliberal ideals when buried within algorithms. In focusing on Robodebt, the authors show how the algorithmic reconfiguration of accountability within the welfare system intensified the inequalities that welfare recipients experienced. Furthermore, the authors show that, despite its apparent failure, it worked to modify welfare recipients' behaviour to align with the neoliberal ideals of “self-management” and “individual responsibility”.

This paper addresses Agostino, Saliterer and Steccolini's (2021) call to investigate the relationship between accounting, digital innovations and the lived experience of vulnerable people. To anchor this, the authors show how algorithms work to mask the accounting assumptions that underpin them and assert that this, in turn, recasts accountability relationships. When accounting is embedded in algorithms, the ideological potency of calculations can be obscured, and when applied within technologies that affect vulnerable people, they can intensify already substantial inequalities.

The purpose of this paper is to identify the hardcore poor, moderately poor and just poor among zakat recipients in southwest Nigeria. It seeks to explain the criteria and basis used in determining the most deprived among zakat recipients considering the multi-dimensional nature of poverty and modern-day situations.

Out of 200 questionnaires that were randomly distributed among the recipients of zakat from Al-Hayat Relief Foundation and Zakat and Sadaqat Foundation in southwest Nigeria, only 150 were completed. Headcount poverty index, poverty gap index, multi-dimensional index on standard of living, income ranges and monthly per-capita household expenditures using the national workers’ minimum wage as poverty threshold were adopted for analyzing the data collected.

On the basis of the income range of the recipients, 128 out of 150 recipients were found to be poor, whereas on using the MMPCHE 93 out of 150 recipients were found to be poor. Both results were further classified into hardcore poor, moderately poor and just poor recipients. The multi-dimensional index on standard of living was also used to capture poverty in terms of deprivation in standard of living, such as non-availability of electricity, drinking water, cooking fuel, sanitation, flooring and assets.

A limited number of recipients were evaluated in this study, and hence it would be difficult to generalize. Also, some recipients had difficulty in answering the survey questionnaire used in this study, which reduced the amount of information derived. Thus, an in-depth interview method coupled with a survey can be used in future studies.

The implication of this result is either that the threshold and measures adopted are not capturing the poor and the needy or that the zakat institutions are not reaching out enough to the poor and the needy eligible to receive zakat. This paper suggests the introduction of a more uniform and comprehensive zakat-based poverty threshold for the poor and the needy that will continuously be examined by Shariah scholars and researchers to best engage with the modern-day situation.

This paper examines the measures of poverty and concludes on the introduction of a well-comprehensive threshold that is Shariah compliant and based on the plight of the modern-day poor and needy, which can go a long way in achieving the objectives of zakat.

This study recommends a more comprehensive zakat-based poverty threshold that will capture the multi-dimensional nature of poverty in the present day for better outreach to the most deprived needy and poor.

This paper explores budgetary practices in a Tanzanian university after decentralization.

Data were collected through interviews, document analysis, and observation. Moreover, Bourdieu's theory was used in open and axial coding procedures for data analysis.

The findings show that decentralized budgeting was a disillusionment. Administrators failed to transfer financial authority to resource recipients. Budgetary practices were shaped by the social structure/budget cycle (field), resources possessed by budgetary actors (capital) and the sincerity patterns of actors in budgetary practices (habitus). Most resource recipients had insincerity in budgeting habitus deploying subversive strategy, while the minority had sincerity in budgeting habitus, deploying submissive strategy. On the other hand, administrators had sincerity and insincerity in budgeting habitus, deploying conservative strategy.

In order to enhance effective decentralization, resource recipients should be provided with adequate financial resources and budgeting skills. Furthermore, they should be trusted and recognized. Moreover, in order to shape budgeting strategies and practices towards achieving organizational objectives, managements should identify and work on internal, external and technical budgetary constraints. In addition, they should promote sincerity in budgeting habitus as habitus can be created, altered, and reproduced through knowledge.

This is the first paper to investigate budgetary practices in a university setting, employing all Bourdieu's six theoretical concepts. It contributes to Bourdieu's theory by introducing a submissive strategy. In addition, it introduces “episteme” concept as the opposite of “doxa.” Moreover, the paper responds to the call by Deering and Sá (2018) to investigate what guides budgetary practices in a university setting. The paper has also demonstrated the role of approval organs and subordinates which were neglected in prior studies. It proposes a theory of budgetary practice in a University setting when budgeting is decentralized. It thus responds to the call to investigate and theorize the role of actors in calculative practices (such as budgeting) in a University setting (Argento et al., 2020; Aleksandrov, 2020; Grossi et al., 2020; Ozdil and Hoque, 2017).

The purpose of this paper is to investigate the recipient side of gift exchange by establishing the combination/level of gift benefits preferred by the recipient. It investigates the association between these benefits and the nature of the relationship between the gift giver and recipient.

A total of 250 people were surveyed about a recent gift receipt experience. Levels of symbolic, experiential, and functional benefits sought from the gift were established. Canonical correlation was used to analyse the interrelationships of relational variables (relationship type, strength, and length) and the preferred gift benefits.

People prefer gifts with a greater symbolic meaning (see with lower levels of functional and experiential benefits) from people close to them. People who have not known each other for long, but have a strong emotional connection, prefer gifts that are primarily functional. It shows that benefit associations are significant to gift recipients, the type of relationship the recipient is in has a significant effect on the desired combined level of benefit associations, and the symbolism of meaning for gifts can be expressed through benefit associations.

Studies of gift exchange focus on the gift giver and the benefits gained from the act of giving. The results show that the exchange process used by sociologists and consumer behaviorists to describe and explain gift‐giving activity cannot assume the same levels of benefits associated with the gift occurring on each side of the exchange. It is also shown for the first time that the type of giver, and the relationship the recipient has with the giver, will modify recipient preferences.

This paper aims to identify incidences of default risks in microfinance.

Semi-structured interviews were conducted with individual borrowers in Grameen Bank. Upon completing the interview session from 40 respondents, the results of the interviews are interpreted by a comprehensive content analysis.

This study identifies the incidences of defaults in microfinance, which are post-disbursement monitoring, technical assistance, inexperienced field workers, weekly payment, accessible database, family member illness, hiding business, lack of motivation and over-stretched financial commitments. Among these incidences, the findings indicate that post-disbursement supervision is highly relevant in ensuring the success of microfinance because 80 per cent of the recipients of microfinance are illiterate women.

This study would be helpful for the investment companies, financial institutions, creditors and borrowers of microfinance. The financial institutions and investment companies need to identify borrower capacity and any obligation that may impede with repayment. It may help them to maximize returns on profit and minimize the risk of losses which contribute to economic growth.

The study aims to provide insight on the potential effectiveness of demand-side financing for catalyzing improved educational outcomes in Malawi; and, given the extent of cost-related constraints to school contexts in other low-income countries, the results have relevance for education policy decisions more broadly.

This study utilizes a non-equivalent groups research design to compare the educational experiences and outcomes of two student groups – those who did and those who did not receive a needs-based scholarship to attend secondary school and college in the Dowa, Kasungu, and Lilongwe Districts of Malawi. The authors assess impacts across a range of short and medium-term outcomes, including: school attendance, withdrawal, attainment, graduation, employment status, employment quality, and post-schooling income.

The scholarship substantially reduces the household cost of participation in school, and reduces the distance travelled to school. As a result, scholarship recipients attain between 1 and 1.5 years of additional schooling and graduate at higher rates. In terms of post-schooling outcomes, recipients are in higher wage-earning occupations after leaving school. Overall, results suggest that scholarships are an effective demand-side strategy for improving educational attainment, progression, and potentially longer-term labor market outcomes.

The study adds new evidence on policy approaches for expanding access to educational opportunities and increasing labor market outcomes in a context (Malawi specifically and sub-Saharan Africa more broadly) where evidence on such demand-side interventions is still growing.