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Purpose: The purpose of this study is to assess the main and interaction effects of activity-based costing (ABC), internal information systems integration (IISI), and external information systems integration (EISI) on manufacturing plant operational performance, controlling for plant characteristics.

Methodology/approach: The study uses survey data from a cross-section of 369 U.S. manufacturing plants. Data were analyzed using hierarchical regression model.

Findings and implications: The results indicate partial support for the main and two-way interaction effects on plant operational performance. The three-way interaction effects are significant and positive, suggesting that deploying all three resources (i.e., ABC, IISI, and EISI) leads to the higher plant operational performance.

Originality/value: The paper significantly extends prior research and contributes to the understanding of the main and interaction effects of ABC, IISI, and EISI on manufacturing plant operational performance. The paper would also be of interest to practitioners interested in keeping up with academic literature.

Prior studies examined the effects of rater and ratee on performance-related evaluations (PREs) either individually or in conjunction with one other variable. This study extended the literature by adopting a more complete approach. It examined the interaction effect between rater, ratee and environmental (such as level of performance) variables on PREs. A three-way interaction effect between rater age, ratee sex and level of managerial performance on PREs was predicted. An experiment using two cases — one where the ratee performed successfully and the other where the ratee performed unsuccessfully — was carried out. Fifty-seven participants took part in the experiment. As predicted, when the ratee performed successfully, younger raters demonstrated a sex bias against the female ratee whereas older raters did not. However, when the ratee performed unsuccessfully, neither younger nor older raters exhibited significant female sex bias. Implications of the findings were discussed.

Although cultural beliefs about gender differences in emotional experience and expression are pervasive, empirical evidence does not always bear out those beliefs. This disjuncture has led scholars to argue for the examination of specific emotions in specific contexts in order to understand more clearly the conditions under which gender differences emerge. Heeding this call, we focus on the justice context, reviewing and investigating men's and women's feelings about and emotional displays regarding distributive justice. Using a vignette study, we specifically examine how gender and the contextual factors of procedural justice, legitimacy of the decision-maker, and gender of the decision-maker affect emotional responses of injustice victims. We argue that a focus on the gender combination of actors in a situation moves the study of gender and emotions beyond the assumption that gender-specific cultural beliefs dictate individual's feelings across situations. Our findings show few gender differences in the experience and expression of anger, resentment, and satisfaction. Rather, contextual factors, including the gender of the decision-maker, had stronger effects on emotional responses than gender of the victim. In our justice situation, then, context matters more than gender in understanding emotional responses.

This chapter describes the complementary benefits of model-building and data analysis using algorithm and statistical modeling methods in the context of unobtrusive marketing field experiments and in transforming findings into isomorphic-management models. Relevant for marketing performance measurement, case-based configural analysis is a relatively new paradigm in crafting and testing theory. Statistical testing of hypotheses to learn net effects of individual terms in MRA equations is the current dominant logic. Isomorphic modeling might best communicate what executives should decide using the findings from algorithm and statistical models. Data testing these propositions here uses data from an unobtrusive field experiment in a retailing context and includes two levels of expertise, four price points, and presence versus absence of a friend (“pal” condition) during the customer-salesperson interactions (n = 240 store customers). The analyses support the conclusion that all three approaches to modeling provide useful complementary information substantially above the use of one or the other alone and that transforming findings from such models into isomorphic-management models is possible.

Face-to-face meetings between auditors and clients are becoming increasingly more difficult and expensive to arrange, due in large part to the ceaseless expansion of commerce across the globe. Relying on electronic communication media such as e-mail messaging or video-conferencing for auditor–client inquiry purposes is one way to enhance the timeliness of such communications; however, questions arise with respect to potentially biasing influences of certain technical aspects of electronic media on auditors’ judgment and decision-making processes. Drawing on information processing theories, the current study posits that media and message attributes can interact, thereby differentially affecting auditors’ belief revisions – holding information content constant. The media attributes examined in the current study are cue multiplicity (i.e., the range of central and peripheral cues a medium is capable of transmitting) and message reprocessability (i.e., the extent of archival and retrieval features a medium is capable of handling); and the message attribute studied is evidence strength (e.g., the credibility of client-provided evidence). Research findings from a laboratory experiment with 189 graduate accounting students indicate the following: (1) when client-provided evidence is strong, neither message reprocessability nor cue multiplicity significantly affect the auditors’ belief revisions; (2) when evidence is weak and reprocessability is present, higher cue multiplicity leads to significantly greater belief revision in favor of the client; (3) when evidence is weak and reprocessability is absent, lower cue multiplicity results in significantly greater belief revision in favor of the client. Study results suggest theoretical and practical implications for globally distributed auditor–client communications.

Although they are neighbouring Asian countries with many similarities, India and Indonesia have different levels of household expenditure inequality. During the end of 2000s, the Gini coefficient of Indonesia was 9.1 percentage points larger than the Gini coefficient of India. To understand the determinants of this difference, this study decomposes it into the contribution of price effects, demographic effects and labour market structure effects. Differences in expenditure structures (price effects) and demographic characteristics are found to be the greatest contributors to the inequality gap across the two countries. The difference in the education distribution of household heads also has a positive and significant impact on the inequality gap. Differences in the labour market structure, on the other hand, turn out to be less important.

In this paper, we aim to understand why consumers often prefer products made using traditional practices even when products made using new practices are not of lower quality. We argue that this resistance, which we call “production process conservatism,” is heightened when the product is used in the performance of a social ritual.

We develop this argument in the context of diamond jewelry, as consumers have generally been resistant to diamonds that are produced in laboratories, i.e., lab-created diamonds. Hypotheses were tested using experiments conducted with an online sample (Experiment 1) and with an MBA student sample (Experiment 2).

In Experiment 1, we find that married female respondents significantly prefer mined diamonds to lab-created diamonds when they are used as part of an engagement gift as opposed to a more routine gift. In Experiment 2, we find the same effect among women; in addition, the perceived risk associated with the ritual is found to mediate this production process conservatism.

This paper contributes to the understanding of a macrosocial phenomenon – acceptance of an innovation – by examining microinteractive processes in groups.

This paper develops an original theory that when individuals deviate from traditional aspects of rituals, they risk signaling a lack of commitment or cultural competence to the group even when such aspects are not explicitly stated.

Technology is often defined as a valuable firm resource particularly relative to marketing functions in the organization (Barua, Kriebel, & Mukhopadhyay, 1995; Bharadwaj, 2000; Christensen, Johnson, & Rigby, 2002). When resources are customized to match a marketing strategy, they become firm specific, and thus central to firm performance. Marketing employees also may be defined as an essential resource, in the context of key marketing activities that need to be accomplished (Barney, 1986, 2001; Coff, 2002; Dess & Picken, 1999). Because both employees and technology play key roles, we ground this study in the resource-based view (RBV) of the firm (Barney, 1991, 2001; Peteraf, 1993; Wernerfelt, 1984).

The purpose of the current study is to examine how employees from different cultures respond to participative budgeting when the budget planning horizon is congruent or incongruent with their cultural time orientation. We conducted a 2×2 quasi-experiment in which cultural time orientation (short term or long term) was measured and budget planning horizon (short term or long term) was manipulated. A total of 164 employees participated in the experiment – 87 from China and 77 from the United States, representing long-term and short-term cultural time orientations, respectively. The results indicate that satisfaction with participative budgeting was greater when cultural time orientation and budget planning horizon were congruent, relative to incongruent. Also, the differential reaction between congruence and incongruence was less extreme for the Chinese participants than the U.S. participants, which is consistent with Confucian thought of “The Doctrine of the Mean.” The results of this study contribute to participative budgeting literature and suggest that managers who operate in different countries should be cognizant of cultural differences when employing participative budgeting processes.