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1 – 10 of 21
Book part
Publication date: 29 January 2024

Kirsi Snellman, Henri Hakala and Katja Upadyaya

We theorize the critical role of angel investors' affective experiences and first impressions in the context of entrepreneurial finance. We develop a model and propositions to…

Abstract

Purpose

We theorize the critical role of angel investors' affective experiences and first impressions in the context of entrepreneurial finance. We develop a model and propositions to illustrate why angel investors make the decision to continue screening, thus explaining why certain investment proposals make it, while others do not.

Methodology/Approach

Drawing on affective events theory and the literature on affective experiences, we theorize how the perceptions of pitches that trigger positive or/and negative physiological arousal, short-lived emotions, and associated thoughts are different, thus allowing us to build new theory of how these different experiences can influence the outcome of the evaluation process in the initial screening stage.

Findings

Our model suggests that the initial evaluation unfolds in five stages: perception of an entrepreneurial pitch, physiological arousal, emotions, first impression, and a decision to continue screening. When different manifestations of physiological arousal and subsequent emotions set the tone of first impressions, they can be either a positive, negative, or mixed experience. While positive and mixed first impression can lead to selection, negative first impression can lead to rejection.

Originality/Value

We illustrate what is of value for angel investors when they look for new investments, and why certain entrepreneurial pitches lead to the decision to continue screening, while others do not. We propose that what angel investors feel is particularly important in situations where they are not yet making the ultimate decision to invest money but are involved in decisions about whether to continue to spend time to investigate the investment proposal.

Book part
Publication date: 9 February 2024

David Philippy, Rebeca Gomez Betancourt and Robert W. Dimand

In the years following the publication of A Theory of Consumption (1923), Hazel Kyrk’s book became the flagship of the field that would later be known as the economics of…

Abstract

In the years following the publication of A Theory of Consumption (1923), Hazel Kyrk’s book became the flagship of the field that would later be known as the economics of consumption. It stimulated theoretical and empirical work on consumption. Some of the existing literature on Kyrk (e.g., Kiss & Beller, 2000; Le Tollec, 2020; Tadajewski, 2013) depicted her theory as the starting point of the economics of consumption. Nevertheless, how and why it emerged the way it did remain largely unexplored. This chapter examines Kyrk’s intellectual background, which, we argue, can be traced back to two main movements in the United States: the home economics and the institutionalist. Both movements conveyed specific endeavors as responses to the US material and social transformations that occurred at the turn of the 20th century, notably the perceived changing role of consumption and that of women in US society. On the one hand, Kyrk pursued first-generation home economists’ efforts to make sense of and put into action the shifting of women’s role from domestic producer to consumer. On the other hand, she reinterpreted Veblen’s (1899) account of consumption in order to reveal its operational value for a normative agenda focused on “wise” and “rational” consumption. This chapter studies how Kyrk carried on first-generation home economists’ progressive agenda and how she adapted Veblen’s fin-de-siècle critical account of consumption to the context of the household goods developed in 1900–1920. Our account of Kyrk’s intellectual roots offers a novel narrative to better understand the role of gender and epistemological questions in her theory.

Details

Research in the History of Economic Thought and Methodology: Including a Symposium on Hazel Kyrk's: A Theory of Consumption 100 Years after Publication
Type: Book
ISBN: 978-1-80455-991-8

Keywords

Article
Publication date: 25 March 2024

Bronwyn Eager, Craig Deegan and Terese Fiedler

The purpose of this study is to provide a detailed demonstration of how artificial intelligence (AI) can be used to potentially generate valuable insights and recommendations…

Abstract

Purpose

The purpose of this study is to provide a detailed demonstration of how artificial intelligence (AI) can be used to potentially generate valuable insights and recommendations regarding the role of accounting in addressing key sustainability-related issues.

Design/methodology/approach

The study offers a novel method for leveraging AI tools to augment traditional scoping study techniques. The method was used to show how the authors can produce recommendations for potentially enhancing organisational accountability pertaining to seasonal workers.

Findings

Through the use of AI and informed by the knowledge base that the authors created, the authors have developed prescriptions that have the potential to advance the interests of seasonal workers. In doing so, the authors have focussed on developing a useful and detailed guide to assist their colleagues to apply AI to various research questions.

Originality/value

This study demonstrates the ability of AI to assist researchers in efficiently finding solutions to social problems. By augmenting traditional scoping study techniques with AI tools, the authors present a framework to assist future research in such areas as accounting and accountability.

Details

Meditari Accountancy Research, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2049-372X

Keywords

Open Access
Article
Publication date: 27 October 2023

Salma Habachi, Jorge Matute and Ramon Palau-Saumell

This study aims to examine the impact of the gameful experience on behavioural outcomes. Drawing from stimulus–organism–response theory, it proposes and tests a new model that…

1923

Abstract

Purpose

This study aims to examine the impact of the gameful experience on behavioural outcomes. Drawing from stimulus–organism–response theory, it proposes and tests a new model that investigates the relationship between the gameful experience, brand loyalty and intention to use gamified branded applications in the sports context. In addition, it explores the mediating role of customer–brand engagement (CBE) and the moderating role of self-image congruity (SIC).

Design/methodology/approach

A sample of 436 active users of sport-related branded gamified applications was used to test the model. Data was collected from online sports forums, brands’ Facebook communities and during sporting events.

Findings

Results indicate that the gameful experience positively and directly impacts behavioural intentions but does not directly influence brand loyalty. This relationship becomes partially significant when mediated by CBE. In addition, results show that users with high levels of SIC are more likely to continue using the gamified application, whereas users with low levels are more likely to engage with the brand.

Originality/value

This study expands the gamification literature in the sports sector by revealing the importance of the gameful experience in driving loyalty, behavioural intentions and CBE. It proposes a new model that sheds light on the emotional aspect of the interaction between a user and a gamified system and the importance of exploring the effects of moderators, such as SIC, in these relationships.

Details

Journal of Product & Brand Management, vol. 33 no. 1
Type: Research Article
ISSN: 1061-0421

Keywords

Article
Publication date: 18 July 2023

Seonwoo Yoon and Nara Park

This paper aims to overcome the limitations of studies on work-life balance, which have focused on Western countries without considering “mental” dimensions of gendered childcare…

Abstract

Purpose

This paper aims to overcome the limitations of studies on work-life balance, which have focused on Western countries without considering “mental” dimensions of gendered childcare. By concentrating on South Korea as a case study, this paper also aims to examine how the gendered division of childcare changed when Korea's work-life/family policy followed European work-family conciliation policy.

Design/methodology/approach

The Korean Time Use Survey (KTUS) in 2009 and 2019 are used for multiple regression analyses. Based on discussions about theories on unpaid work distribution within households and its stratification effects, this study examines the relationship between wife's and husband's behaviors and the stratification effects in the gendered division of childcare alongside the work-life/family policy change.

Findings

Substantial findings indicate the necessity of strengthening various legal and institutional structures that might increase husbands' characteristics of caring masculinities. Additionally, while policies developed to support flexible working arrangements, low-income women at risk of being trapped in dual poverty of time and income should be carefully considered.

Originality/value

This study focuses especially on South Korea, thereby contributing to understanding how national policy and gendered distribution of childcare are related. Notably, this link has not been widely discussed in the literature on work-life balance. It also suggests viable directions for future policies depending on gender and socioeconomic status.

Details

International Journal of Sociology and Social Policy, vol. 44 no. 1/2
Type: Research Article
ISSN: 0144-333X

Keywords

Article
Publication date: 14 December 2023

Rebekah Russell-Bennett, Michael Jay Polonsky and Raymond P. Fisk

The purpose of this paper is to propose a new service framework for managing nature and physical resources that balances the needs of people and planet.

Abstract

Purpose

The purpose of this paper is to propose a new service framework for managing nature and physical resources that balances the needs of people and planet.

Design/methodology/approach

The process used in this paper was a rapid literature review and content analysis of 202 articles in service journals and learned that there are limited papers on Sustainable Development Goal (SDG) #6 (clean water and sanitation) or SDG #7 (affordable and clean energy) and very few articles on SDG #12 (responsible production and consumption) that focused on environmental components of services. This highlighted the need to conceptualise a service framework for managing these resources sustainably.

Findings

The proposed regenerative service economy framework for managing natural and physical resources for all humans (without harming the planet) reflects insights from analysing the available service articles. The framework draws on the circular economy, an Indigenous wholistic framework and service thinking to conceptualise how service research can manage natural and physical resources in ways that serve both people and the planet.

Originality/value

This paper introduces the regenerative service economy framework to the service literature as an approach for guiding service researchers and managers in sustainably managing natural and physical resources in a sustainable way.

Article
Publication date: 22 September 2023

Marije Keulen-de Vos, Martine Herzog-Evans and Massil Benbouriche

The purpose of this study is to examine the predictive value of psychopathy features on crime-related emotional states in forensic male patients with offence histories who were…

Abstract

Purpose

The purpose of this study is to examine the predictive value of psychopathy features on crime-related emotional states in forensic male patients with offence histories who were mandated to Dutch clinical care.

Design/methodology/approach

The study had a retrospective design in which psychopathy features were assessed using the Psychopathy Checklist-Revised. For each patient, information on the events leading up to the crime and a description of the crime itself were extracted from the hospital record to assess emotional states. These crime-related emotional states were assessed using the mode observation scale. The sample consisted of 175 patients with offence histories.

Findings

Multiple regression analyses indicated that affective features of psychopathy were a negative predictor for feelings of vulnerability in the events leading up to the crime but not predictive of loneliness. The interpersonal features were predictive of deceit during criminal behaviour.

Practical implications

This study leads to a better, more nuanced and substantiated understanding of which emotional states play a prominent role in criminal behaviour and how these states are affected by psychopathic traits. This knowledge can influence existing treatment programmes for patients with offence histories.

Originality/value

Several studies have examined the relationship between emotional states and criminal behaviour and between psychopathy and emotions, but less is known about the predictive relationship between psychopathy features and crime-scene-related emotional states.

Details

Journal of Criminal Psychology, vol. 14 no. 1
Type: Research Article
ISSN: 2009-3829

Keywords

Article
Publication date: 29 August 2023

Sarath Lal Ukwatte Jalathge, Hang Tran, Lalitha Ukwatte, Tesfaye Lemma and Grant Samkin

This study aims to investigate disclosure of asbestos-related liabilities in corporate accounts and counter-accounts to examine whether and how accounting contributes to corporate…

Abstract

Purpose

This study aims to investigate disclosure of asbestos-related liabilities in corporate accounts and counter-accounts to examine whether and how accounting contributes to corporate accountability for asbestos-contaminated products.

Design/methodology/approach

This study uses the Goffmanesque perspective on impression management to examine instances of concealed asbestos-related liabilities in corporate accounts vis-à-vis the revealing of such liabilities in counter-accounts.

Findings

The findings show counter-accounts provide significant information on liabilities originating from the exposure of employees and consumers to asbestos. By contrast, the malleability of accounting tools enables companies to eschew accounting disclosures. While the frontstage positive performance of companies served an impression management role, their backstage concealing actions enabled companies to cover up asbestos-related liabilities. These companies used three categories of mechanisms to avoid disclosure of asbestos-related liabilities: concealing via a “cloak of competence”, impression management via epistemic work and a silent strategy of concealment frontstage with strategic reorganisation backstage.

Practical implications

This study has policy relevance as regulators need to consider the limits of corporate disclosures as an accountability tool. The findings may also initiate academic and practitioner conversations about accounting standards for long-term liabilities.

Originality/value

This study highlights the strategies companies use both frontstage and backstage to avoid disclosing asbestos-related liabilities. Through analysis of accounts and counter-accounts, this study identifies the limits of accounting as an accountability tool regarding asbestos-induced diseases and deaths.

Details

Meditari Accountancy Research, vol. 32 no. 1
Type: Research Article
ISSN: 2049-372X

Keywords

Article
Publication date: 8 January 2024

Alieena Mathew, Sebastian Isbanner and Sharyn Rundle-Thiele

This study aims to develop a research agenda for the advancement of theory application in practical contexts by presenting a case study of the Engagement in Plastic-free…

Abstract

Purpose

This study aims to develop a research agenda for the advancement of theory application in practical contexts by presenting a case study of the Engagement in Plastic-free Innovation for Change (EPIC) programme delivered by Plastic Oceans Australasia (POA).

Design/methodology/approach

EPIC is a behaviour change programme by POA that aims to reduce single-use plastic (SUP) consumption in workplaces. The study evaluates the programme’s impact on employee perceptions and actual behaviour through pre- and post-programme data collection in two Australian workplaces. Data was gathered via online surveys and waste audits and analysed using SPSS statistics and Excel.

Findings

The case study highlights the need for theory application in programme evaluation instruments. Theory was not used in the programme evaluation tool, and theory could not be mapped onto the tool retroactively. The data from the present study showed mixed results. Data from Workplaces 1 and 2 indicated that EPIC successfully improved three out of seven employee perceptions of SUP reduction efforts. However, individual workplace data showed that EPIC only improved one out of seven perceptions in Workplace 1 and three out of seven perceptions in Workplace 2. Surprisingly, Workplace 1 observed a decrease in plastic waste after the programme, while Workplace 2 saw an increase. Without the clear integration of theory, it is difficult to pinpoint areas for improvement. It is, however, posited that COVID-19 restrictions on people attending their workplaces and low survey response rates may have contributed to these unexpected results.

Practical implications

The present study highlights key improvements that can be made to evaluations of voluntary behaviour change programmes. Careful evaluation of behaviour change programmes is key to improving programme effectiveness. Practitioners will find the suggested improvements from this study helpful in developing and refining voluntary behaviour change programme evaluations.

Originality/value

This is one of the first studies to evaluate the impacts of a voluntary behaviour change programme aimed at reducing SUPs in the workplace. It also adds to the limited literature on voluntary behaviour change interventions overall and adds to the movement towards better application of theory in behaviour change interventions.

Details

Journal of Social Marketing, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2042-6763

Keywords

Article
Publication date: 1 February 2024

Yavuz Idug, David Gligor, Jamie Porchia, Suman Niranjan, Ila Manuj and David R. Nowicki

Drawing on the social identity theory, this paper explores the impact of rider–driver ethnicity match on the driver’s expected ride satisfaction and willingness to perform, and…

Abstract

Purpose

Drawing on the social identity theory, this paper explores the impact of rider–driver ethnicity match on the driver’s expected ride satisfaction and willingness to perform, and rider’s trust on the driver.

Design/methodology/approach

The study relies on scenario-based online experiments with 291 ride-hailing drivers and 282 riders in the USA.

Findings

The findings indicate that ethnicity match between ride-hailing drivers and riders positively impact driver’s ride satisfaction and willingness to perform, and rider’s trust in the driver. The study also revealed a significant positive moderation effect of ethnic identity on the relationship of ethnicity match and those constructs.

Practical implications

While it may be challenging to influence an individual’s level of ethnic identity, managers can take steps to educate and train their employees regarding the impact of ethnic identity and discrimination, with a particular focus on those individuals who possess a strong sense of ethnic identity.

Originality/value

The findings of this research provide theoretical contributions to the existing literature on ride-hailing services and adds to the limited stream of logistics research that examines the impact of ethnicity on ride-hailing operations.

Details

International Journal of Physical Distribution & Logistics Management, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0960-0035

Keywords

1 – 10 of 21