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An understanding of the role of decision-making has been emphasised since the seminal works on human information processing and professional judgements by accountants. The interest in these topics has been reignited by the increasing digitisation of the financial reporting and auditing processes. Whilst the behavioural research on accounting is well-established, the application of seminal works in cognitive psychology and behavioural finance is lacking, especially from recent research endeavours. The purpose of this paper is to provide a synthesis of theories relating to accounting behavioural research by evaluating them against the theories of cognitive psychology.

Using theory synthesis, this research draws seemingly isolated strands of research into a coherent framework, underpinned by cognitive psychology.

Evidence from accounting and auditing behavioural research is largely consistent with the psychology and finance research on cognitive limitations and errors. There remains a lacuna in accounting behavioural research on debiasing techniques. Such research, if underpinned by a single, cohesive theoretical framework, is likely to have practical relevance.

The current research has theoretical implications for the accounting decision-making and uncertainty research. Areas for future research, based on identified gaps in the current accounting behavioural research, are also proposed.

This study aims at offering a comprehensive thesis about the relationship between different cultural values and innovativeness.

Building on the human emancipation perspective and using data from Hofstede’s, Schwartz’s, and Inglehart’s cultural frameworks, the authors conduct a cross-national investigation into the effects of cultural values on national innovativeness.

The analyses show that emancipatory cultural dimensions such as rationality, secularity, self-expression, individualism, low uncertainty avoidance, long-term orientation, mastery and autonomy have significantly positive associations with national innovativeness. The opposing cultural values, such as traditionalism, religiosity, survival, collectivism, high uncertainty avoidance, short-term orientation, harmony and conservatism, have negative associations with national innovativeness.

This study contributes to the literature by putting forward a comprehensive and theory-driven explanation of the relationship between cultural values and innovativeness, by using all of Hofstede’s, Schwartz’s and Inglehart’s dimensions, by incorporating ethnic, linguistic and religious diversities and by applying alternative measures of the national innovativeness.

This paper aims to study individuals’ information service satisfaction during the COVID-19 pandemic lockdown in China’s urban communities.

The researchers analyse people’s uncertainties during the pandemic and argue that uncertainties caused by the lockdown can negatively affect people. By reducing people’s uncertainty during the pandemic, community staff members can improve individuals’ information service satisfaction and social order. This study constructs a conceptual model that includes key transparency and self-disclosure constructs and their relationships that can contribute to the trust and satisfaction of the community information service phenomenon. The researchers collected 489 responses to test their hypothesis from an online survey of Chinese residents in areas where the strict lockdown policy was implemented.

The empirical results show that policy and goods information transparency significantly affect information service satisfaction in a positive way, with goods information transparency having the highest impact. Second, self-disclosure of community staff members is also an effective way to increase information service satisfaction. Finally, trust plays a mediating role in the influence of information transparency and self-disclosure on information service satisfaction.

This paper innovatively uses uncertainty reduction theory to examine the effects of information transparency and self-disclosure on satisfaction with community information services. It expands the research in the field of information service satisfaction and extends the scope of the research subjects of self-disclosure.

This paper aims to explore the spillover impacts that domestic or global aspects of geopolitical risk generate on uncertainty. The latter is derived from a spectrum of different sources in the USA (economic policy, monetary policy, fiscal policy, national security, government spending, taxation) from 1985 up to November 2022.

Vector autoregressive schemes are used to detect causality and reverse causality between each aspect of geopolitical risk and each source of US uncertainty.

Notably, national security generates higher geopolitical risk by almost 8% in the first month but decreases GPR by 2% in the third month after the shock. USA is found to constitute a cornerstone as regards global peace and that the overall economic or monetary conditions or war status in the USA are remarkably more influential toward domestic and global geopolitical uncertainty than separate strands of fiscal policymaking. Reverse causality displays sizably weaker effects overall.

This study sheds light on the determinants of geopolitical risk and domestic instability by an international perspective and provides a compass for better decision-making for fiscal and monetary policymakers and market participants.

Customization, a marketing strategy through providing personalized products, might be a new solution to motivate consumer feedbacks in electronic commerce (e-commerce) websites. Taking the dual-value of customization (emotional involvement and uniqueness expression) as the theoretical basis, this study aims to investigate the impact of customization on consumer's word-of-mouth (WOM) behaviors and contents by motivating: (1) more, (2) faster, (3) positive at first and then negative, (4) longer and (5) more helpful WOMs.

A field study was conducted with multi-sourced data: customer order data from a Chinese retailer and WOM data from Amazon.com. The two datasets were matched to filter out 463 online reviews among 6,892 customers who placed customized orders. Heckman's two-stage model, logistic regression, Ordinary least squares regression, Tobit regression, analysis of covariance and Lind–Mehlum U Test were used in the data analysis.

This study has found that (1) customization level motivates WOM behaviors including WOM posting and WOM speed, (2) an inverted U-shaped relationship exists between customization level and consumer rating and (3) customization level has a significantly positive impact on WOM helpfulness but not on WOM length.

This study advances theoretical development in the area of WOM motivators by proposing a new product-centric approach, customization, to stimulate voluntary WOMs. Empirical field research that analyzes consumer's real responses to customization is in scarcity. The dual-value of customized products is proposed as the underlying mechanism to explain the impact of customization level on consumer's WOM behaviors/contents. An interesting inverted U-shaped relationship is found between customization level and customer rating. This research provides nuanced practical guidance for websites, companies and consumers.

The determination of the measurement uncertainty is relevant for all measurement processes. In production engineering, the measurement uncertainty needs to be known to avoid erroneous decisions. However, its determination is associated to high effort due to the expertise and expenditure that is needed for modelling measurement processes. Once a measurement model is developed, it cannot necessarily be used for any other measurement process. In order to make an existing model useable for other measurement processes and thus to reduce the effort for the determination of the measurement uncertainty, a procedure for the migration of measurement models has to be developed.

This paper presents an approach to migrate measurement models from an old process to a new “similar” process. In this approach, the authors first define “similarity” of two processes mathematically and then use it to give a first estimate of the measurement uncertainty of the similar measurement process and develop different learning strategies. A trained machine-learning model is then migrated to a similar measurement process without having to perform an equal size of experiments.Similarity assessment and model migration

The authors’ findings show that the proposed similarity assessment and model migration strategy can be used for reducing the effort for measurement uncertainty determination. They show that their method can be applied to a real pair of similar measurement processes, i.e. two computed tomography scans. It can be shown that, when applying the proposed method, a valid estimation of uncertainty and valid model even when using less data, i.e. less effort, can be built.

The proposed strategy can be applied to any two measurement processes showing a particular “similarity” and thus reduces the effort in estimating measurement uncertainties and finding valid measurement models.

Most projects are facing delays, and accelerating the pace of project progress is a necessity. Project managers are responsible for completing the project on time with minimum cost and with maximum quality. This study provides a trade-off between time, cost, and quality objectives to optimize project scheduling.

The current paper presents a new resource-constrained multi-mode time–cost–quality trade-off project scheduling model with lags under finish-to-start relations. To be more realistic, crashing and overlapping techniques are utilized. To handle uncertainty, which is a source of project complexity, interval-valued fuzzy sets are adopted on several parameters. In addition, a new hybrid solution approach is developed to cope with interval-valued fuzzy mathematical model that is based on different alpha-levels and compensatory methods. To find the compatible solution among conflicting objectives, an arithmetical average method is provided as a compensatory approach.

The interval-valued fuzzy sets approach proposed in this paper is denoted to be scalable, efficient, generalizable and practical in project environments. The results demonstrated that the crashing and overlapping techniques improve time–cost–quality trade-off project scheduling model. Also, interval-valued fuzzy sets can properly manage expressions of the uncertainty of projects which are realistic and practical. The proposed mathematical model is validated by solving a medium-sized dataset an adopted case study. In addition, with a sensitivity analysis approach, the solutions are compared and the model performance is confirmed.

This paper introduces a new continuous-based, resource-constrained, and multi-mode model with crashing and overlapping techniques simultaneously. In addition, a new hybrid compensatory solution approach is extended based on different alpha-levels to handle interval-valued fuzzy multi-objective mathematical model of project scheduling with influential uncertain parameters.

ISM technique is one of the tools of interest in soft operations research. The soft nature of this technique has made inevitable use of indeterminacy theories. The present research attempts to develop ISM technique and MICMAC analysis in a neutrosophic space due to the complexity and uncertainty of the decision-making environment.

In this study, single-valued triangular neutrosophic numbers is used to develop Neutrosophic ISM (NISM) and Neutrosophic MICMAC (NMICMAC). First, the general algorithm of NISM and NMICMAC is provided. In the following, the complete description of NISM steps including level value determination, Factor Leveling Algorithm and NISM digraph algorithm are presented. Finally, a description of the NMICMAC steps is described.

An illustrative example – supplier selection problem – is given to verify the effectiveness of the proposed method and in the discussion section; the comparison and analysis of different aspects of the NISM with the previous methods are discussed.

In this study, NISM and NMICMAC are presented for the first time, so that each pairwise comparison judgment is provided as single valued triangular neutrosophic numbers. The development of the model is continued until the final stages of calculations with neutrosophic numbers, and only in the final stage the results are crispy presented. In addition, not only the factors of process are leveled, but at each level the factors are lined up and their importance is determined.

This study aims to reveal the association between task conflict and job satisfaction with the mediating role of incivility and the moderating role of self-esteem. In addition, the data collected from the UK and Turkey were analyzed separately, and the aim was to contribute to the literature in this field by analyzing the research model in a cultural context.

This research focuses on the relationship between managers and subordinates in organizations. In this study, a survey method was applied to 708 subordinates, both UK and Turkish citizens, working in nine different industries. The obtained data were first analyzed in combination; then, the data of both countries were analyzed separately, and the effect of cultural differences on the research model was investigated.>

According to the results obtained, the relationship between task conflict and job satisfaction is negative, and subordinates’ perceptions of incivility play a mediating role in this relationship. In addition, subordinates’ self-esteem level has a moderating role in the effect of task conflict on job satisfaction through incivility. However, there is no evidence of an effect of culture on this model.

This study contributes to the literature by presenting new evidence on the antecedents of job satisfaction. In addition, it is one of the pioneering studies that provides evidence of the impact of the perceptions and personal characteristics of disputants in a task conflict on task conflict outcomes. Furthermore, this study contributes to the limited cross-cultural studies in the conflict and job satisfaction literature.

This paper offers a way of revivifying classical accounting research in the form of a pragmatist neoclassical programme with a sound epistemological underpinning.

The paper draws on a pragmatist perspective on financial accounting and accounting research springing from John Dewey's theory of inquiry.

Although a pragmatist underpinning does not entail specific methodological prescriptions, it can provide fruitful insights in research design. The paper discusses the structure and content of a research programme drawing on a pragmatist underpinning and sets out proposals for a practical research agenda. Although the agenda is shaped around the topic of identifiable intangibles, much of the paper has substantially wider relevance.

The approach justifies a revival in scholarly research employing classical methods and directed at improving accounting methods and standards.

The approach would promote closer engagement between scholarly accounting and practitioners such as standard-setters, making some contribution to closing the widely acknowledged gap between research and practice.

The paper offers a neoclassical programme of research drawing considerably more extensively on pragmatist philosophy than did theorisation in the classical period.