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The purpose of this paper is to investigate the effects of the environment of a virtual community (users’ interactions inside and outside of a community which are defined as the fundamental and supplemental interaction (FI and SI), respectively) on its users’ knowledge sharing (KS) and the underlying cognitive mechanism.

A survey was conducted among the users who had experience of participating in a domain knowledge specific online community. A total of 479 valid observations were collected. Structural equation modeling was used to test the research model and hypotheses.

The empirical results show that the fundamental interaction (FI) not only directly affects users’ knowledge acquisition (KA) and contribution, but also indirectly affects users’ KA and contribution partially through the users’ self-efficacy and outcome expectation. While the supplemental interaction (SI) negatively affects users’ KA, it positively affects the users’ knowledge contribution and this effect is also partially mediated by the users’ self-efficacy and outcome expectation. The mediators of self-efficacy and outcome expectation play distinct role on users’ KA and contribution in virtual communities (VCs).

This research conceptualizes the users’ interaction inside and outside of a particular virtual community as FI and SI, respectively, and reveals the mechanism how they affect users’ KA and contribution. The results shed light on the literature of KS in VCs and extend social cognitive theory's application into a complex environment with blended interactions in a virtual world. The research also provides insights for virtual community designers, administrators and users.

This study explores how balanced scorecard format and reputation from environmental performances interact to influence performance evaluations.

Two general options exist for inserting environmental measures into a scorecard: embedded among the four traditional perspectives or grouped in a fifth perspective. Prior balanced scorecard research also assumes negative past environmental performances. In such settings, and when low management communication levels exist on the importance of environmental strategic objectives (a common practitioner scenario), environmental measures receive less decision weight when they are grouped in a fifth scorecard perspective. However, a positive environmental reputation would generate loss aversion concerns with reputation, leading to more decision weight given to environmental measures. Participants (N=138) evaluated performances with scorecards in an experimental design that manipulates scorecard format (four, five-perspectives) and past environmental performance operationalizing reputation (positive, negative).

The environmental reputation valence’s impact is more (less) pronounced when environmental measures are grouped (embedded) in a fifth perspective (among the four traditional perspectives), when the environmental feature of the measures is more (less) salient.

Findings provide the literature with original empirical results that support the popular, but often anecdotal, position of advocating a fifth perspective for environmental measures to help emphasize and promote environmental stewardship within an entity when common low management communication levels exist. Specifically, when positive past environmental performances exist, entities may choose to group environmental performance measures together in a fifth scorecard perspective without risking those measures receiving the discounted decision weight indicated in prior studies.

This paper aims to address how perceived social media agility can promulgate co-creation processes, such as co-production and value-in-use, and how it impacts brand-related outcomes. This study also addresses calls for marketing scholars to investigate the types of personality traits that affect these potential relationships by accounting for the impact of technology reflectiveness.

This paper conducted an online survey with 321 adult subjects. The direct, indirect and conditional (moderation) effects were assessed using multivariate regression, various PROCESS models and the Johnson–Neyman technique (to probe the interaction terms). Additional supplemental analyses were conducted via PROCESS models.

The results show that perceived social media agility directly and indirectly (through co-production and value-in-use) positively influences brand attachment and that the order of these two processes matters (co-production followed by value-in-use). Results also show that the positive impact of perceived social media agility on co-production and value-in-use deviates for customers high in technology reflectiveness but can be manipulated according to which process comes first.

This paper expounds on the new construct of perceived social media agility by uniquely linking perceived social media agility to two distinct value co-creation processes (co-production and value-in-use) and brand-related outcomes while highlighting how consumer-specific traits can affect this relationship in a social media setting.

The purpose of this study is to examine accountants’ application of principles-based accounting standards to a lawsuit contingency recognition scenario and the potential role that accounting work experience plays in mitigating accountants’ aggressive financial reporting.

This study presents a 2 × 2 between-subjects experiment with accounting experience (measured as high vs low) and contingency type (asset vs liability) as independent variables and accountants’ lawsuit contingency conservatism likelihood judgments and US$ recognition recommendations as the dependent variables.

Consistent with expectations, findings indicate that more experienced accountants are more likely to recognize liabilities and items that decrease income and less likely to recognize assets and items that increase income than their less experienced counterparts. Accountants also recommended recognizing lower (higher) mean US$ amounts for assets (liabilities), as expected. Supplemental analyses show a significant moderated-mediated effect whereby the interactive effect of contingency type and accounting experience on individuals’ US$ recognition recommendations is partially mediated through the nature of the conservatism judgment.

The finding that less experienced accountants report more aggressively than more experienced accountants when applying a principles-based standard supports the call for using judgment frameworks in imprecise standard settings and suggests that firms may want to ensure that accountants with adequate work experience are on hand as U.S. generally accepted accounting principles become more principles-based over time.

To the best of the authors’ knowledge, this study is the first to examine the impact of accounting work experience on the application of principles-based accounting standards and the mitigation of aggressive financial reporting. Our supplemental analyses also identify the nature of the conservatism judgment as a mediating mechanism which partially explains more experienced accountants’ US$ asset and liability recognition recommendations.

The purpose of this study is to investigate the effects of attribute frames and justifications on capital budgeting decisions and to examine whether the requirement to provide justification for a capital budgeting decision moderates the effect of attribute frames.

One-hundred and eleven participants made a capital budgeting decision in an experimental case that manipulated the frame of the financial evidence provided and the requirement to provide a justification.

Results suggest that both attribute frames and justifications affect capital budgeting decisions but the requirement to provide justifications did not moderate the effect of attribute frames.

This study contributes to the capital budgeting literature by identifying two factors that may bias judgments. This study also contributes to the framing literature by examining one potential method of moderating framing effects – requiring justification for decisions.

This study aims to integrate social identity and leader–member exchange (LMX) theory to investigate the processes and boundary conditions around LMX–performance relationships. Through the application of two leader–follower subsamples, the authors test three main objectives. What is the effect of multi-dimensional dyad value-congruence on LMX and how does congruence on these dimensions differentially influence leader and follower perceptions of LMX? In a subsample of followers including supervisor-rated performance, the authors develop a model that examines how individual values moderate the effect of dyad contact on supervisor-rated job performance mediated by follower LMX.

The participants for this study include graduate and undergraduate social work students who were taking part in a one-year work placement within a social work organization as well as their immediate supervisors. Across a four-month period, participants filled out measures of their supervisor contact, work values and LMX. Supervisor-rated performance was also included.

Findings from the dyadic subsample show that growth value congruence is a predictor of follower-rated LMX, with value congruence across all values having no effect on leader-rated LMX. Within a subsample of followers, findings suggest that follower-rated LMX mediates the relationship between dyad contact and supervisor-rated job performance, with individual work values moderating this effect.

The current study offers several contributions to the literature on LMX and job performance. First, in this study’s dyadic leader–follower sample, the authors extend propositions made by social identity theory around value congruence and LMX by offering support for a multi-dimensional and multi-target approach to questions of values and LMX. Second, within this study’s larger non-dyadic sample, the authors offer insights into previous conflicting findings around dyad contact and LMX, by offering support for the indirect effect of dyad contact on supervisor-rated performance via LMX. Third, within this second sample, the authors also extend the literature on values and LMX to show that the process through which LMX influences job performance is dependent on follower values.

Customer activity in service has mainly been understood within the boundaries of interactions with service providers. This paper goes beyond this view to focus on the customer's independent activity, of which interaction is only a part. Moreover, the concept of customer activity remains largely unexplored and undefined. Hence, the purpose of this paper is to develop the concept of customer activity and to show how it can be applied in an empirical study.

The paper reviews the concept of customer activity in service marketing. It then goes on to characterise and operationalise the concept, and finally apply it to an explorative study. The study contrasts customer activity from the provider's interaction-centric point of view with customer activity from the customer's own point of view.

This paper defines customer activities as discrete sequences of behaviour that aim at creating or supporting some types of value in the customer's life or business. A customer-dominant perspective on customer activity allows companies to understand the role of their service in the various activities of different types of customers.

The paper contributes to service research by bringing attention to the concept of customer activity and contrasting it with alternative concepts. The paper is the first to show how customers combine different activities (where service interaction is only one type) into systems, which they maintain to create value for themselves. By profiling customers according to activity systems, providers can understand their own role in the customer's network of value-creating activities.

This paper aims to propose and examine a pragmatic approach to minimizing auditors’ underreporting of time. Specifically, the study examines the effects of time budget pressure (TBP) and reported time use policy (RTUP) on time underreporting.

This paper uses a 2 × 2 between experimental design. The participants are 130 undergraduate accounting students and they completed a ratio-based task. The online experiment manipulated TBP and a RTUP.

This study shows a RTUP reduces time underreporting, especially when TBP is high.

This study is useful to audit firms because it provides a feasible solution to minimizing time underreporting.

Studies show that firm culture affects the dysfunctional behavior of time underreporting. Consequently, this study recommends that firms influence the culture around time reporting through an upfront communication of a use policy.

Studies on time underreporting exist, but formal studies on solutions to the issue are sparse. The authors propose a solution to the issue of time underreporting, which is a RTUP.

Applying social exchange theory as the theoretical basis, this paper aims to examine the impacts of two forms of digital social interaction on social well-being and helping behavior of customers: moderator–customer interaction quality and customer–customer social support. Furthermore, this paper investigates customer exchange ideology as a moderator of these impacts.

This paper adopted a purposive sampling method for survey materials sent to customers of firm-hosted virtual communities (FHVCs) using a consumer panel service company. The self-administered survey was developed from existing scales, and 265 usable responses were obtained.

Both forms of digital social interaction within FHVCs positively impact social well-being, which in turn positively influences helping behavior in the community. Social well-being is decomposed into social integration and social contribution, and each partially mediates the impact of customer–customer social support and moderator–customer interaction quality on helping behavior. This finding provides greater explanatory power for the role that digital social interactions have in predicting customer helping behavior in an FHVC. In addition, an exchange ideology positively moderates the impact of customer–customer social support on helping behavior via social integration.

This paper demonstrates that resource exchange dynamics occur digitally within FHVCs, which then affect social well-being and helping behaviors in customers. From a practical point of view, this study indicates the potential that digital interactions have in generating social and economic value through helping behaviors.

A firestorm is a vast wave of negative information about a brand that disseminates quickly online. Their relative unpredictability represents a particularly challenging problem for brand marketers. This paper aims to show how firestorms are enabled and can be disabled by online community members (OCMs), exploring the dissemination of negative electronic word-of-mouth (e-WOM), the challenges in countering negative brand information and how brands can effectively communicate with OCMs to facilitate offsetting negative e-WOM.

This paper uses a sequential mixed-method research methodology. Study 1 uses an experimental design and tests serial mediation using PROCESS Model 6. Study 2 extends the findings while introducing a moderator using the PROCESS Model 83. Finally, qualitative findings are used to develop a practitioner-friendly typology of OCMs.

The perceived authenticity of a message can influence the believability of negative WOM in the presence of a negative availability cascade. Positive cascades are likely to prevent online communities from enabling negative e-WOM when the instigating message is perceived to be inauthentic. Qualitative findings from a post hoc analysis identify a typology of eight OCM types that enable and are also capable of disabling firestorms.

OCMs can both actively fuel and cool a firestorm. Brands should always monitor online communities and closely monitor discussions that are most likely to generate firestorms. More proactively, they should also develop communication strategies for each OCM type to help disable firestorms in the making.

Both negative and positive cascades are explored quantitatively and qualitatively to understand the mechanisms that can drive firestorms and provide both warnings and guidance for brands. An OCM typology guides brands’ mitigation strategies.