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1 – 10 of 249Hank C. Alewine and Dan N. Stone
The increasing use of complex, nonfinancial environmental performance measures in managerial decisions motivates consideration of contextual influences that potentially impact…
Abstract
The increasing use of complex, nonfinancial environmental performance measures in managerial decisions motivates consideration of contextual influences that potentially impact managerial judgments in environmental settings. This study extends general evaluability theory (GET: Hsee & Zhang, 2010) to environmental accounting by investigating the combined effects of evaluation mode and incomplete supplemental evaluability information (SEI; e.g., benchmark data) on management decisions. To elaborate, evaluation mode is the display format in which the accounting information system (AIS) provides available information for analysis; e.g., a manager’s or business unit’s performance is assessed either comparatively (i.e., in joint mode) or individually (i.e., in separate mode). GET suggests more decision weight on measures containing SEI in separate mode because that evaluation mode contains less context in which to analyze information. On the other hand, more decision weight should result for measures that do not contain SEI in joint mode because that mode already contains more context for analysis (e.g., comparing multiple performances with each other). To test these predictions, experimental participants (n = 53) evaluated environmental measures for factories with similar environmental performances. To operationalize the information available in many environmental AIS, some, but not all, performance measures contained benchmark data (incomplete SEI); factories were evaluated either jointly or separately. Participants evidenced decision intransitivity; i.e., in separate evaluation mode, factories rated higher when a favorable measure contained SEI, while in joint evaluation mode, factories rated higher when a favorable measure lacked SEI. The results extend previous AIS and management accounting research by investigating contextual influences, and potential systems design elements, in judgments using environmental AIS.
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Jekaterina Rogaten and Bart Rienties
In the last five years, there has been an increased interest across the globe, and in the United Kingdom in particular, to define, conceptualise and measure learning gains. The…
Abstract
In the last five years, there has been an increased interest across the globe, and in the United Kingdom in particular, to define, conceptualise and measure learning gains. The concept of learning gains, briefly summarised as the improvement in knowledge, skills, work-readiness and personal development made by students during their time spent in higher education, has been hailed by some as an opportunity to measure ‘excellence’ in teaching. This chapter will review some of the common definitions and the methods employed in research on learning gains. Secondly, we will provide a critical evaluation of the computational aspects of learning gains (e.g., raw gain, normalised gain). Finally, we will critically reflect upon the lessons learnt and what is not yet known in terms of learning gains.
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Christina L. Scott, Belinda Carrillo and Irma M. Rivera
With almost half of college undergraduates engaging in friends with benefits relationships (FWBRs), the current study sought to explore the sexual decision making strategies and…
Abstract
Purpose
With almost half of college undergraduates engaging in friends with benefits relationships (FWBRs), the current study sought to explore the sexual decision making strategies and potential physical and psychological health outcomes behind these relationships.
Design/methodology/approach
Using self-report measures, Study 1 asked 207 undergraduates to rate the importance of motivations, maintenance rules, and future outcomes of FWBRs in their own personal experience and for other men and women. Study 2 sampled 142 undergraduate women who were asked to indicate the percentage of time they engaged in sexual behavior under the influence of alcohol or marijuana and the frequency with which they used safe sex practices in an FWBR.
Findings
Both genders appeared equally motivated to begin an FWBR; however women reported establishing permanence rules and avoiding over-attachment in the relationship as significantly more important than men. Men were more likely to prefer that the FWBR remain unchanged, however both genders agreed that a transition to a committed relationship was unlikely. Alcohol use was not significantly more prevalent in an FWBR, nor was the likelihood of practicing safe sex.
Research limitations/implications
Both studies employed the use of self-report surveys from a single university and were subject to social desirability.
Originality/value
Quantitatively examining young adults’ reasoning behind choosing to engage in FWBRs provided insight into their overarching fear of “being hurt” and their preference for “easy access” to sexual experiences. These trends may suggest a shift in dating patterns and a preference for avoiding the emotional complexities of a committed, monogamous relationship.
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Timothy C. Miller, Sean A. Peffer and Dan N. Stone
This study contributes to the participative budgeting and budget misrepresentation literature by exploring: (1) whether managers’ judgments of fair behaviors are malleable and…
Abstract
This study contributes to the participative budgeting and budget misrepresentation literature by exploring: (1) whether managers’ judgments of fair behaviors are malleable and context-dependent and (2) if these judgments of fair behavior impact cost reporting misrepresentations. Two experiments investigate these questions. Experiment 1 (n = 42) tests whether the behavior that managers judge to be “fair” differs based on the decision context (i.e., initial economic position [IEP]). Experiment 2 (n = 130) investigates: (1) how managers’ deployment of fairness beliefs influences their reporting misrepresentations and (2) how decision aids that reduce task complexity impact managers’ deployment of fairness beliefs in their misreporting decisions. The study found that managers deploy fairness beliefs (i.e., honesty or equality) consistent with maximizing their context-relevant income. Hence, fairness beliefs constrain misrepresentations in predictable ways. In addition, we find more accounting information is not always beneficial. The presence of decision aids actually increases misrepresentations when managers are initially advantaged (i.e., start with more resources than others). The implications from these findings are relevant to the honesty and budgeting literature and provide novel findings of how managers’ preferences for fairness constrain managers from maximizing their income. The chapter demonstrates that contextual factors can influence the deployment of managers’ fairness beliefs which, in turn, differentially impact their reporting misrepresentation. Another contribution is that providing decision aids, which reduce task complexity, may not always benefit companies, since such aids may increase misrepresentation under certain conditions.
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Sakthi Mahenthiran and Russ Kershaw
This laboratory experiment investigates the effects of a performance incentive scheme and financial audit threats on transfer price negotiations. Three hypotheses are developed…
Abstract
This laboratory experiment investigates the effects of a performance incentive scheme and financial audit threats on transfer price negotiations. Three hypotheses are developed, based on a review of transfer pricing, budget-goal setting, incentive, and auditing literatures. Experimental data are gathered over multiple periods of negotiations from forty-eight students, and are analyzed using repeated measure ANOVA. The outcome measured is firm profits. The results show that bonus incentive scheme and audit threats have no effect on firm profits. However, the interaction between the performance based bonus incentive scheme and an audit threat is significant. With both management controls, bonus incentive and audit threats, firm profits are significantly lower than under a bonus incentive scheme only. Possible reasons for these results are explored in the discussion section. In a deflationary pricing environment, study findings have implications for designing a negotiated transfer pricing mechanism in the presence of performance based incentive schemes and financial audit threats.
Mina Westman, Stevan E. Hobfoll, Shoshi Chen, Oranit B. Davidson and Shavit Laski
We examined how Conservation of Resources (COR) theory has been applied to work and stress in organizational settings. COR theory has drawn increasing interest in the…
Abstract
We examined how Conservation of Resources (COR) theory has been applied to work and stress in organizational settings. COR theory has drawn increasing interest in the organizational literature. It is both a stress and motivational theory that outlines how individuals and organizations are likely to be impacted by stressful circumstances, what those stressful circumstances are likely to be, and how individuals and organizations act in order to garner and protect their resources. To date, individual studies and meta-analyses have found COR theory to be a major explanatory model for understanding the stress process at work. Applications of COR theory to burnout, respite, and preventive intervention were detailed. Studies have shown that resource loss is a critical component of the stress process in organizations and that limiting resource loss is a key to successful prevention and post-stress intervention. Applications for future work, moving COR theory to the study of the acquisition, maintenance, fostering, and protection of key resources was discussed.
Anis Triki, Vicky Arnold and Steve G. Sutton
Research has shown evidence of the use of impression management strategies in corporate disclosures as a means of presumably tempering and swaying investors’ perceptions. These…
Abstract
Research has shown evidence of the use of impression management strategies in corporate disclosures as a means of presumably tempering and swaying investors’ perceptions. These impression management strategies include shifts in the tone used when providing disclosures. However, recent research also provides evidence that such techniques can have a contrary effect when the tone of the message appears to be “too good to be true.” This study explores how the use of optimism and certainty in the Management Discussion and Analysis (MD&A) portion of the annual report affects nonprofessional investors’ investment decisions – a class of investors known to heavily rely on the MD&A portion of annual reports. We theorize a bifurcated effect where optimism and certainty have a positive and direct effect on investor willingness to invest, but at the same time optimism and certainty have a negative indirect effect on willingness to invest that is mediated through decreased perceptions of disclosure credibility. The results provide evidence supporting such a bifurcated effect from the use of tone in management disclosures.
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Laura Herrewijn and Karolien Poels
Digital gaming has become one of the largest entertainment sectors worldwide, increasingly turning the medium into an attractive vehicle for the communication of advertising…
Abstract
Purpose
Digital gaming has become one of the largest entertainment sectors worldwide, increasingly turning the medium into an attractive vehicle for the communication of advertising messages. As a result, the incorporation of products or brands in digital games or in-game advertising (IGA) is expected to grow steadily over the course of the following years. However, much work is still needed to determine and optimize the effectiveness of IGA. The goal of the chapter is to advance IGA effectiveness research by investigating the influence of three aspects of the context in which a game is played and the player’s involvement in response to this context on brand awareness.
Methodology/approach
To this purpose, three experiments were set up. The first experiment (between-subjects, N = 121) investigated the impact of the social setting in which a game is played, the second experiment (within-subjects, N = 31) examined the effect of the game controls that are used, and the third experiment (between-subjects, N = 62) analyzed the influence of the game story.
Findings
The findings of the experiments show that the game context can significantly influence the way in which people recall and recognize brands that are included within its environment and that examining the player’s involvement in response to this context can provide useful information regarding the processes underlying this effect.
Originality/value
These findings contribute to the knowledge of when, how, and in which games advertising can be incorporated in order to achieve games’ full potential as an advertising medium.
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Rachel Birkey and Cass Hausserman
Over the past 30 years, increasing use of technology has created a global business environment leading to the changed role of a professional accountant. In response, accounting…
Abstract
Over the past 30 years, increasing use of technology has created a global business environment leading to the changed role of a professional accountant. In response, accounting organizations and employers have demanded professionals who are creative and innovative, with strong critical thinking and problem-solving skills, yet accounting firms and prior research continue to identify creativity as one of the most important yet most lacking traits of their newly hired employees. This study experimentally examines whether accounting students are indeed less creative than other students, a potential cause for differences in creativity, and a potential intervention to enhance creativity. Our results indicate that, on average, accounting students are not less creative than other students, but rather when performing an accounting task, they are initially less creative, suggesting that the accounting context may be partially contributing to the perceived lack of creativity. However, providing accounting students with process-oriented feedback significantly improves their future creativity, as differences between accounting and non-accounting students are eliminated. The authors contribute to the accounting and creativity literature and discuss implications for accounting education and the profession.
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