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Article
Publication date: 28 January 2020

Yuqian Zhang, Anura De Zoysa and Corinne Cortese

This study aims to investigate two issues inherent in accounting judgements: the directional influence of uncertainty expressions and how they might positively or…

Abstract

Purpose

This study aims to investigate two issues inherent in accounting judgements: the directional influence of uncertainty expressions and how they might positively or negatively affect accounting judgements and the foreign-language effect (FLE), which refers to the reduction of judgement bias that occurs when an accounting judgement is made in one’s foreign language. This study examines both issues in the context of accounting judgements made in Chinese and English languages.

Design/methodology/approach

This study conducted two experiments. The first experiment applied a 2 × 2 between-subject research design, and the second experiment adopted a 2 × 2 within-subject approach.

Findings

The overall results revealed that directionality biases existed in the exercise of accounting judgement in subjects’ native and foreign languages. However, when the language was switched from the subjects’ native tongue to a foreign language, overall directionality biases are reduced.

Research limitations/implications

This study suggests that the use of native and non-native languages can have unintended consequences on accounting judgements. However, because of the limitations of using students as proxies for professionals and applying self-assessed language scales, the literature would benefit from future research that extends the subject profile to professional accountants and that assesses language skills more objectively.

Originality/value

This study contributes to the literature on cross-lingual accounting, both theoretically and methodologically. It also extends the FLE theory to an accounting context, providing insights on how language is involved in judgements concerning uncertainty expressions.

Details

Meditari Accountancy Research, vol. 28 no. 3
Type: Research Article
ISSN: 2049-372X

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Article
Publication date: 8 February 2016

Lawrence Hoc Nang Fong, Rob Law, Candy Mei Fung Tang and Matthew Hong Tai Yap

This paper aims to examine the prevalence and trend of experimental research in hospitality and tourism. Hospitality and tourism researchers have long been encouraged to…

Abstract

Purpose

This paper aims to examine the prevalence and trend of experimental research in hospitality and tourism. Hospitality and tourism researchers have long been encouraged to increase their use of experimental designs. However, a solid support for such advocacy is lacking, and the present paper fills in this research gap.

Design/methodology/approach

By using a systematic approach, this study reviews 161 tourism and hospitality articles and conducts content analysis based on certain criteria including journal outlets, Social Sciences Citation Index journals, years of publication, contexts, disciplinary foci, experimental designs, settings, number of independent variables, number of studies per article, manipulation methods, manipulation check, research subjects, sample size, subjects per experimental condition, statistical analyses and provision of effect size. The criteria between hospitality and tourism publications are also compared.

Findings

Findings show that the number of experimental publications has significantly increased over the past decade, especially in hospitality publications. Nonetheless, there is still room for improvement in applying the experimental design in hospitality and tourism research.

Research limitations/implications

Researchers in hospitality and tourism are recommended to report manipulation check results and the effect size of statistically significant results, as well as to devote more effort to knowledge accumulation and methodological advancement of experimental designs.

Originality/value

This study is the first to review experimental research in hospitality and tourism. The findings of this study provide significant implications and directions for hospitality and tourism researchers to conduct experimental research in the future.

Details

International Journal of Contemporary Hospitality Management, vol. 28 no. 2
Type: Research Article
ISSN: 0959-6119

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Article
Publication date: 29 March 2013

Xuemei Bian and Gordon Foxall

Despite the call from the public domain to use normal‐sized models (NM) in advertising and the fact of the recent movement in the practitioner's domain concerning the use…

Abstract

Purpose

Despite the call from the public domain to use normal‐sized models (NM) in advertising and the fact of the recent movement in the practitioner's domain concerning the use of NM, knowledge of the advantages/disadvantages concerning the use of NM in comparison to small‐sized models (SM) is lacking. Prior research indicates that framing changes attitudes by altering the underlying considerations used in one's evaluation, but there are few studies that test framing effects on consumers' judgments of commercial persuasion. Moreover, an actionable understanding of the brand effects on consumers' model evaluation remains unexplored. The purpose of this paper is to address these unresolved issues.

Design/methodology/approach

In two studies, the paper examines the effects of different instructional frames on consumers' evaluation of NM as opposed to SM for new brands. The paper also examines how and to what extent brand effects of established brands might alter the effects of instructional frame on NM and SM evaluations. Furthermore, the paper investigates the direct and indirect impact of consumers' health‐consciousness concerning SM on the results. Research findings are discussed.

Findings

The present research shows that considering instructional frame and brand effect offers insights into consumers' model evaluations.

Originality/value

This research contributes to literature by bridging four knowledge gaps. First, this research is one of the few which investigated consequences resulting from using NM. Second, knowledge of comparative advantages/disadvantages in the relationship to the use of unconventional models versus SM was lacking until the present research. Third, this research is one of the few which provides empirical evidence of framing effects on consumers' judgment of commercial persuasion. Fourth, brand effects on consumers' model evaluations were unknown until the current research.

Details

European Journal of Marketing, vol. 47 no. 3/4
Type: Research Article
ISSN: 0309-0566

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Article
Publication date: 8 July 2014

Sandra J. Milberg, Mónica Silva, Paulina Celedon and Francisca Sinn

The purpose of this paper is to extend the conclusions of a previous synthesis of attraction effect research (1995), focusing on the influence of background and design

Abstract

Purpose

The purpose of this paper is to extend the conclusions of a previous synthesis of attraction effect research (1995), focusing on the influence of background and design variables on the magnitude of the effect, and to identify additional factors that question the effect’s practical market relevance.

Design/methodology/approach

Meta-analysis and moderator analysis (meta-regression) are used to summarize the findings and assess the explanatory power of background variables on the magnitude of the attraction effect.

Findings

Analyses indicate significant effects for procedure and the pre-entrant target percentage in addition to decoy type and decoy location found in previous synthesis. These factors explain 16 per cent of the variance. Previous findings that between-subject designs result in stronger attraction effects are not substantiated. Viable decoys led to a reversal of the attraction effect.

Research limitations/implications

This research contributes conceptually by demonstrating that the attraction effect is sensitive to research design factors which in some cases reverse the effect. This suggests that the underlying theory needs qualification and that generalizability may be limited. Given the constraints of meta-analysis, design factors that are idiosyncratic to a single study or are constant across studies could not be tested.

Practical implications

This research suggests that for the attraction effect to have practical relevance, knowledge of the effect needs updating because critical realities in the marketplace have been somewhat ignored by researchers in building theories regarding this effect.

Originality/value

By focusing on background variables that can moderate the magnitude of the attraction effect, the authors open a venue to expand the theoretical understanding and the practical relevance of the attraction effect in marketing.

Details

European Journal of Marketing, vol. 48 no. 7/8
Type: Research Article
ISSN: 0309-0566

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Article
Publication date: 1 July 2021

Justin F. McManus, Sergio W. Carvalho and Valerie Trifts

This study aims to explore the role of brand personality traits in explaining how different levels of brand favorability evoke affect from and forge connections to consumers.

Abstract

Purpose

This study aims to explore the role of brand personality traits in explaining how different levels of brand favorability evoke affect from and forge connections to consumers.

Design/methodology/approach

The authors used a quantitative approach consisting of within-subjects (Study 1) and between-subjects (Study 2) experimental designs. Mediation analyses were tested using OLS regression with the MEMORE and PROCESS macros.

Findings

Findings suggest increases in brand excitement and sincerity to be related to differences in positive affect evoked by favorable and unfavorable brands; decreases in brand sincerity to be related to differences in negative affect between favorable and unfavorable brands (Study 1); brand competence and excitement to be related to the relationship between brand favorability and self-brand connection; and brand competence and excitement to best distinguish favorable brands from unfavorable brands (Study 2).

Originality/value

These results support the importance of brand personality traits that are considered to be universally positive and provide managers with an initial roadmap for which brand personality traits should be prioritized when communicating with consumers.

Details

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

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Article
Publication date: 3 April 2020

Fatma Baytar, Telin Chung and Eonyou Shin

Augmented Reality (AR) integrates computer-generated images to a physical environment in real-time. Online apparel shopping presents some product-related risks, as…

Abstract

Purpose

Augmented Reality (AR) integrates computer-generated images to a physical environment in real-time. Online apparel shopping presents some product-related risks, as consumers can neither physically see and touch the products nor try them on. The present study examined whether AR conveys reliable apparel product information in terms of fit, size, and product performance; and how AR affects attitudes toward apparel and purchase intentions when shopping online.

Design/methodology/approach

This research was designed as a within-subject quasi-experimental study using repeated measures in two conditions: virtual try-on using the AR technology vs. physical try-on. A scenario was developed to help participants imagine themselves shopping online for a specific dress.

Findings

Results indicated that size and color of dresses were conveyed accurately when utilizing AR as compared to physical try-on. Visual attributes such as style, garment details, and coordination with other items were found to be satisfactorily predicted when AR was employed. Overall, attitudes towards both AR and real dress, and purchase intentions were favorable. Participants with higher telepresence levels were found to have more positive attitudes towards the dress and greater purchase intentions when using AR as compared to the participants with low telepresence levels.

Research limitations/implications

Our findings implied that AR can provide enough information especially for garment sizes and visual characteristics when making purchase decisions. AR technology can be instrumental in introducing a certain style, building positive attitudes towards products, and driving sales, when the consumers perceive a certain level of “being there”. This study was limited to female students in North America. Also, because a single stimulus was used, the results cannot be generalized to other stimuli.

Originality/value

Our study findings showed that participants were able to select the right garment size by using AR. The average ratings for visual characteristics such as style and detail were above the neutral level when using AR; indicating that participants can understand visual attributes in AR when shopping online. Moreover, in the AR condition participants with higher telepresence levels had higher attitudes towards the garment and purchase intentions as compared to the participants with low telepresence. AR can be instrumental for online apparel shopping. Retailers need to understand the potentials of these technologies and work with technology developers to enhance consumers' experiences.

Details

Journal of Fashion Marketing and Management: An International Journal, vol. 24 no. 4
Type: Research Article
ISSN: 1361-2026

Keywords

Content available
Article
Publication date: 4 September 2020

Lluis Mas, Paul Bolls, Emma Rodero, Miguel Barreda-Ángeles and Ashley Churchill

The purpose of this study is to determine how sonic logo’s acoustic features (intensity, pitch and pace) based on melodic tunes with no voice orient the response of…

Abstract

Purpose

The purpose of this study is to determine how sonic logo’s acoustic features (intensity, pitch and pace) based on melodic tunes with no voice orient the response of consumers, attract attention, elicit levels of pleasantness and calmness and transmit brand personality traits.

Design/methodology/approach

A within-subject experimental factorial design is applied to measure emotional arousal (indexed as electrodermal activity) and enhancement on perceptual processing (indexed as heart rate), as well as self-reported factors, namely, calmness/excitement, pleasantness and brand personality scales.

Findings

Results show a significant increase on electrodermal activity associated with fast-paced sonic logos and a decrease in heart rate in slow-paced long sonic logos. Also, fade-up, pitch-ascending fast sonic logos are defined as more exciting and descending-pitch sonic logos as more pleasant.

Research limitations/implications

The use of sonic logos with no voice does limit its implications. Besides, the use of three variables simultaneously with 18 versions of sonic logos in a laboratory setting may have driven participants to fatigue; hence, findings should be cautiously applied.

Practical implications

First, sonic logos are best processed in a fade-up form. Second, fast pace is recommended to orient response, whereas slow pace is recommended to transmit calmness. Practitioners may opt for fast-paced sonic logos if the design is new or played in a noisy environment and opt for slow-paced sonic logos in already highly recognized sound designs.

Originality/value

To the best of authors’ knowledge, this study is the first to combine psychophysiological measures and self-reported scales in a laboratory experiment on how sonic logo’s acoustic features orient response, transmit emotions and personality traits.

Details

Journal of Product & Brand Management, vol. 30 no. 5
Type: Research Article
ISSN: 1061-0421

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Article
Publication date: 4 June 2019

Birgit Gassler, Carina Fronzeck and Achim Spiller

The mechanism by which organic labelling affects consumers’ willingness to pay (WTP) for wine is not yet fully understood. Organic labelling not only transports…

Abstract

Purpose

The mechanism by which organic labelling affects consumers’ willingness to pay (WTP) for wine is not yet fully understood. Organic labelling not only transports information about environmental benefits, but may also influence consumers’ perceptions of quality and taste. The purpose of this paper is to separate the information effect from the perception effect of an organic label on WTP.

Design/methodology/approach

Taste and quality perceptions of 110 German consumers and their WTP for white and red wines were collected in a second-price auction in conjunction with a blind tasting. Each measure was recorded under two experimental conditions: with and without organic labelling. Serial mediation analysis is used to identify the information and perception effect of an organic label on WTP. A moderating effect of commitment to organic consumption is considered.

Findings

Wines marketed as organic are perceived as tastier and of higher quality and value. The organic labelling effect is stronger for committed organic consumers. Mediation analysis confirms perceived better taste as a key driver for WTP, especially for less committed organic consumers. The findings highlight perceptions of wine quality as the main mediator through which organic labelling affects WTP for red wine and for committed organic consumers.

Originality/value

This paper adds to the literature by decomposing the signalling mechanism of organic labelling and by emphasising the role of individual characteristics in determining its magnitude and pathways. Implications from a marketing and wine industry’s perspective are discussed.

Details

International Journal of Wine Business Research, vol. 31 no. 2
Type: Research Article
ISSN: 1751-1062

Keywords

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Article
Publication date: 15 November 2018

Arnaud Bigoin-Gagnan and Sophie Lacoste-Badie

The purpose of this paper is to examine the influence of the symmetrical disposition of information items displayed on the front of product packaging on perceived…

Abstract

Purpose

The purpose of this paper is to examine the influence of the symmetrical disposition of information items displayed on the front of product packaging on perceived complexity, perceptual fluency, aesthetic evaluation and product purchase intention.

Design/methodology/approach

A sample of 104 participants was exposed to fast-moving consumer goods packaging. A within-subject design experiment was carried out to assess the influence of the symmetrical disposition of information items displayed on the front of the packaging. ANOVA and a PROCESS procedure to assess mediation (Hayes, 2013) examined the relationships among the factors influenced by symmetry.

Findings

This study found that the symmetrical disposition of information items around the vertical axis (mirror symmetry) decreased visual complexity and highlighted an “indirect-only mediation” of visual complexity on the aesthetic evaluation of the packaging through processing fluency. This research also highlighted the fact that packaging aesthetic evaluation had a positive influence on purchase intention.

Originality/value

This study extends knowledge on package design by showing that the elements on which the producer can act (in this case, symmetry on the front of packaging) have an influence on the consumer’s evaluation of the product and intention to purchase.

Details

International Journal of Retail & Distribution Management, vol. 46 no. 11/12
Type: Research Article
ISSN: 0959-0552

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Article
Publication date: 9 May 2016

C. Janie Chang, Joanna L.Y. Ho and Anne Wu

This paper aims to examine resource allocation behaviors of US and Taiwanese managers to help multinational firms understand the potential for divergence in resource…

Abstract

Purpose

This paper aims to examine resource allocation behaviors of US and Taiwanese managers to help multinational firms understand the potential for divergence in resource allocations under different contextual conditions by managers from different national cultures.

Design/methodology/approach

The experimental design was developed as a 2 (national culture) × 2 (degree of project completion) × 2 (nature of market information) factorial design. The first two were between-subject factors. Because we would investigate subjects’ responses to both favorable and unfavorable conditions, the nature of market information was designed as a within-subject factor. Also, to avoid an order effect, half of the subjects first received favorable information and then unfavorable information, and the other half received the market information in the opposite order. Questionnaires were distributed randomly to subjects.

Findings

The results show that Taiwanese managers are less willing than US managers to continue a project in the presence of favorable information, but that both groups are equally willing to continue the project when receiving unfavorable information. Furthermore, Taiwanese managers allocate more funds than US managers do when the project is near completion. The authors use uncertainty avoidance and individualism to explain the different judgment and decision behaviors of these two cultural groups.

Research Limitations/implications

In this study, the authors examine only two contextual factors in resource allocation contexts. There are other important contextual factors associated with national culture that should be scrutinized, such as risks involved in each project, incentive plans related to performance evaluation and information asymmetry between central managers and division managers. It would be interesting for future studies to examine these factors in conjunction with different dimensions of national culture.

Originality/value

This study provides empirical evidence of the impact of different aspects of national culture (i.e. uncertainty avoidance and collectivism/individualism) on managerial resource allocation in light of different degrees of project completion and different types of market information. The results of our experiment add to both practice and theory of management. The findings of this study help top-level managers better understand the effects of national culture on division managers’ resource allocations. Hence, it may be possible to design incentive schemes and decision aids to mitigate the divergence in judgments and decision-making that can be attributed to cultural differences. This study also contributes to the management literature by extending our knowledge of complex managerial resource allocation decisions by incorporating the role of national culture with contextual factors.

Details

Review of Accounting and Finance, vol. 15 no. 2
Type: Research Article
ISSN: 1475-7702

Keywords

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