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With the advancement of social economy, science and technology, nowadays, people face increasingly complex decision-making problems and ever-growing decision-associated information contents. Owing to the unique advantages of the evidence theory, evidence decision flow fits in well with the cognitive process of human beings, which provides us with an effective decision method. However, traditional evidence theories are built upon the one-dimensional evidence recognition framework, which merely reflects the reliability of information determined by evidence source and as such may fail to present the characteristic information of evidence source itself or the information required for the process of determining reliability. This greatly influences processes in decision-making, such as evidence processing and combination. This essay aims to propose a two-dimensional evidence-reasoning theory to address specific decision problems.

This article uses a two-dimensional evidence framework to reflect the process and characteristic information of evidence source based on the traditional evidence framework. As a result, evidence is processed and combined by two-dimensional modified information.

This research is of theoretical and practical significance by extending theoretical connotation, fully utilizing precise evidence information and therefore meeting the requirements of efficient and accurate decision-making performances.

The theory adds a two-dimension to modify and capture evidence on the basis of the traditional evidence framework. This proposal has significant theoretical and practical value to expand evidence theory and provides more accurate use of evidence information, higher efficiency and quality requirements and more precise decision-making.

In recent years professional accountancy bodies (e.g., CPA), accreditation institutions (e.g., AACSB) and employers have steadily raised, and continue to raise expectations regarding the need for accounting graduates to demonstrate skills in data analytics. One of the obstacles accounting instructors face in seeking to implement data analytics, however, is that they need access to ample teaching materials. Unfortunately, there are few such resources available for advanced programming languages such as R. While skills in commonly used applications such as Excel are no doubt needed, employers often take these for granted and incremental value is only added if graduates can demonstrate knowledge in using more advanced data analytics tools for decision-making such as coding in programming languages. This, together with the current dearth of resources available to accounting instructors to teach advanced programming languages is what drives motivation for this chapter. Specifically, we develop an intuitive, two-dimensional framework for incorporating R (a widely used open-source analytics tool with a powerful embedded programming language) into the accounting curriculum. Our model uses complexity as an integrating theme. We incorporate complexity into this framework at the dataset level (simple and complex datasets) and at the analytics task level (simple and complex tasks). We demonstrate two-dimensional framework by drawing on authentic simple and complex datasets as well as simple and complex tasks that could readily be incorporated into the accounting curriculum and ultimately add value to businesses. R script programming code are provided for all our illustrations.

This paper aims to offer a two‐dimensional holistic framework for analyzing interpersonal relationships in the sales process in a business‐to‐business (B2B) context.

This paper takes the form of a literature study of the key concept, i.e. “interpersonal relationship”, three behavior‐based theoretical streams, and an eclectic range of existing models within the existing buyer‐seller literature.

The framework presented suggests that interpersonal relationships are comprehensible from four perspectives or levels in a sales process – i.e. environment, firm, sales cycle, and sales characteristics. The finding illustrated in the framework is that, in order to understand and manage interpersonal relationships in a sales process effectively, it is valuable to apply a holistic picture, thus including all four levels. This is because dynamic forces exist not only within each layer, but also between layers. In addition, it was found that existing normative directions that focus on managing interpersonal relationships in a sales process are currently contingent upon the level at which the analysis takes place. The findings suggest that future normative directions should instead apply a multi‐perspective approach.

The helicopter view framework of interpersonal relationships in a sales process presented here enables businesses to understand and optimize the interpersonal relationship strategy in their selling process.

By adopting a cross‐paradigm philosophy and a multi‐method approach, this paper offers a new, comprehensive framework for understanding a B2B selling process that focuses on interpersonal relationships. Furthermore, it presents a normative relationship management overview relevant to both academics and practitioners.

The purpose of this paper is to explain how institutional elements and market conditions shape and then reshape the development of high‐tech industries in large emerging countries.

This paper develops a new framework to assess the impact of market and institutions on the high‐tech industry evolution in large emerging economies such as China. The qualitative approach based on historical data and interviews are provided to support the framework.

The framework and empirical research suggest that the institution systems and market dynamics will interact and influence the transformation process of industrial structure and the strategic choice of partnership arrangement between the domestic and foreign firms. The complementary assets which are considered as proxy to the resource accessibility in the market are also identified in the framework and it was verified in the case study.

This study has important implications for business strategy in emerging economies. The authors' observations indicate building close ties with domestic firms is an important asset to minimize the liability of foreignness for multinational firms. The paper has alluded to co‐evolutionary dynamics in the development of high‐tech industry in China by linking market initiative with institutional environment.

First, the study contributes to institutional‐based view of business strategy by explaining the choice of strategic partnerships between indigenous and foreign players arising from institutional and market considerations. Second, the study extends our understanding of technological catch up in newly‐industrializing countries by showing the interrelation between market elements and institutional arrangements and the corresponding changes to meet technological development needs.

This research aims to assess the risks and benefits of outsourcing for organisations, sectors and nations. The literature on outsourcing contains little evidence of research on holistic issues of its impact at systems levels beyond the firm, notably sectors and nations.

A Delphi study with senior strategists from private and public sectors captured perspectives and specific observations on benefits and risks of outsourcing. Emergent issues on outsourcing policy, strategy and decision‐making processes were synthesised into a framework for analysing factors associated with outsourcing.

The findings suggest that a more holistic view of outsourcing is needed, linking local, organisational issues with sector and national level actions and outcomes. In this way, aggregate risks and benefits can be assessed at different systems levels.

Future research might address the motivations for outsourcing; currently there is little research evidence to assess whether outsourcing is a mechanism for failing to solve internal problems, and moving responsibility and risk out of the firm. Additionally most outsourcing research to date has concentrated on an activity either being “in” or “out”; there is little research exploring the circumstances in which mixed models might be appropriate.

The framework provides an aid to research and an aide memoire for managers considering outsourcing.

This paper contributes to knowledge on understanding of outsourcing at different systems levels, particularly highlighting the implications of outsourcing for sectors and nations. Previously most research has focused at the level of the firm or dyadic relationship.

Despite its flourishing development since first proposed, job crafting literature has provided limited insights into why people craft their jobs. This study theoretically develops a two-dimensional integrative framework for the motives of job crafting, including orientation (self-oriented vs work-oriented vs other-oriented) and self-determination (autonomous vs introjected vs external) dimensions. We further investigate the specific motives of job crafting from actor and observer perspectives.

We conducted two critical-incident recall surveys among 120 and 100 employees from varied sectors and organizations, who responded from the actor and observer perspective respectively. 395 and 299 valid open-ended responses were then collected and coded following the steps for content analysis.

Drawing from the proposed two-dimensional theoretical framework, we identified 16 specific job crafting motives from actor and observer perspectives.

Our findings remind managers to pay attention to employees' motives of job crafting and take appropriate managerial actions according to their varied motives.

By incorporating job crafting from the motivation literature and identifying diversified motives that drive employees to engage in job crafting, this qualitative study contributes to both the job crafting literature and the broader application of self-determination theory in the field of organizational behavior.

This study seeks to identify the spatial relationships between the managerial roles within the integrated competing values framework (ICVF). The study also aims to identify the central role the integrator performs with its critical observing and reflective learning function.

The current study investigated the spatial configuration of Quinn's original eight operational roles and Vilkinas and Cartan's ninth role to each other. A total of 100 middle managers participated in a 360° feedback program that sought responses from 928 of their “significant others”. Multiple discriminate scaling (MDS) was used to determine the spatial representation of the ICVF.

The results of the MDS found that the ICVF was a two‐dimensional, four‐quadrant model. However, one of the dimensions from the CVF, stability‐flexibility, was retitled to reflect more truly the roles that anchored this dimension. It was anchored by people‐task focus. The integrator, as predicted, was found to have a pivotal role for managers. In addition, three of the operational roles – producer, director and coordinator – combined to form a consolidated role called the “deliverer”.

The model needs to be further researched for gender and cultural differences. In addition, the spatial maps of effective and ineffective managers need to be compared.

The paper assists managers to gain a clearer understanding of managerial roles, their interrelationships to each other and how to apply them more effectively. The paper would also be of value to those charged with the responsibility for the selection and development of managers.

This paper clarifies the relationship between the paradoxical roles in the ICVF. It also further develops our understanding of the role of the integrator with its critical self‐analysis and reflective learning capability and the central role it plays in the development of effective managers.

The debate over how services should be advertised and communicated has raged on for decades. Much of the early work on services emphasized the use of tangible cues and was primarily issue and/or profession specific. There are no real communication guidelines that encompass all service marketers. This paper looks at how consumers use information in a purchase situation to establish communication guidelines for service providers. Marketers know consumers rarely have full information in a buying situation and have devised communication strategies accordingly. Services in particular offer less information than traditional consumer goods because of services inherent distinguishing characteristics, e.g. intangibility, non‐standardization and concurrent production and consumption. Integrating both conceptual and empirical work this paper uses a framework of incomplete information to examine commonly practiced communication methods of advertising, signaling, personal sources and relationship marketing. Using the two‐dimensional framework advanced in this paper, 16 communication guidelines for service providers are presented.

The purpose of this paper was to consider 52 conceptual frameworks identified during a systematic literature review with the aim of providing insights into various aspects of outsourcing relationships. Many authors propose these frameworks to contribute to our understanding of how outsourcing relationships are conceived, operate and evolve. A meta-analysis of these frameworks was completed.

The approach consisted of five stages: a systematic, but focused literature review to identify relevant frameworks; a study of the selected frameworks to enable the design of a typology of framework styles, so that frameworks adopting similar styles can be compared and analysed; grouping of the frameworks into families addressing different aspects of relationships as they form, operate and evolve; using the types (from the typology) within these family groups to facilitate a meta-analysis of each group by identifying common or contrasting themes; and deriving overall observations and identifying the most robust frameworks in each group.

Nine framework types are identified and named as nominal categorisation, matrix, pyramid, dependency, interaction, flowchart, two-dimensional progression, life cycle and stepped. Five logical family groups were identified addressing how relationships form, operate and evolve. These groups cover the scope of outsourcing relationship, the relationship governance, the climate of the relationship, relationship tactics and relationship evolution. Common themes were identified, and overall observations were drawn. Recommendations are also provided on the frameworks which were assessed as being most robust and likely to be of most use to practitioners and researchers.

The study considered a representative sample of frameworks identified during a systematic review of literature relating to outsourcing relationships. However, it cannot be considered fully comprehensive, and frameworks from other sources also exist.

Outsourcing success depends on the establishment and management of a constructive relationship between the client and supplier. Frameworks assist understanding of this important aspect of outsourcing.

This paper provides a reference point for scholars and practitioners who are interested in outsourcing relationships and may value the sources identified and the summaries, comparisons and recommendations provided.