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The increasing use of complex, nonfinancial environmental performance measures in managerial decisions motivates consideration of contextual influences that potentially impact managerial judgments in environmental settings. This study extends general evaluability theory (GET: Hsee & Zhang, 2010) to environmental accounting by investigating the combined effects of evaluation mode and incomplete supplemental evaluability information (SEI; e.g., benchmark data) on management decisions. To elaborate, evaluation mode is the display format in which the accounting information system (AIS) provides available information for analysis; e.g., a manager’s or business unit’s performance is assessed either comparatively (i.e., in joint mode) or individually (i.e., in separate mode). GET suggests more decision weight on measures containing SEI in separate mode because that evaluation mode contains less context in which to analyze information. On the other hand, more decision weight should result for measures that do not contain SEI in joint mode because that mode already contains more context for analysis (e.g., comparing multiple performances with each other). To test these predictions, experimental participants (n = 53) evaluated environmental measures for factories with similar environmental performances. To operationalize the information available in many environmental AIS, some, but not all, performance measures contained benchmark data (incomplete SEI); factories were evaluated either jointly or separately. Participants evidenced decision intransitivity; i.e., in separate evaluation mode, factories rated higher when a favorable measure contained SEI, while in joint evaluation mode, factories rated higher when a favorable measure lacked SEI. The results extend previous AIS and management accounting research by investigating contextual influences, and potential systems design elements, in judgments using environmental AIS.

As multinational firms seek to acquire competitive cost advantages through global sourcing, it is also important for them to develop effective strategies to reduce possible damage of a negative country‐of‐origin (COO) effect. This study aims to examine whether brand image and evaluation mode could alleviate a negative COO effect.

A 2(COO)×2(brand)×2(evaluation mode) experimental design was employed in order to examine whether brand and COO effects on product evaluation vary under different evaluation modes. The data were analyzed by a repeated measure MANOVA.

The results showed that products made in favourable countries were rated higher in joint evaluation mode than in separate evaluation mode. Conversely, products made in unfavourable countries were better evaluated in separate evaluation mode than in joint evaluation mode. The results of the study are not in favour of the notion that a strong brand image could overcome the negative effect of COO.

Conclusions of the study suggest that the COO effect plays an equally important role in consumer product evaluation for both strong and weak brands. Thus, even for a product with strong brand image, the negative consequences of COO stemming from consumersˇ unfavourable attitudes towards the manufacturing country are not likely to be completely eliminated. Moreover, to alleviate the negative impact of unfavourable COO, marketers may want to avoid direct comparison between products made in unfavourable countries with those made in favourable countries, regardless of their brand strength.

When marketing a product made in an unfavourable country, marketers should manage to create a selling environment facilitating a separate evaluation mode. In contrast, marketers should proactively manage to display products from favourable countries along with those from unfavourable countries in order to further enhance quality perceptions.

The results of the study could help marketers employ advantageous merchandizing or advertising strategies to lessen the negative effect of COO.

The purpose of this paper demonstrate that purchase intention toward a cause-related marketing (CRM)-enhanced product can be positively correlated with consumers’ social responsibility consciousness (SRC) and can be increased or decreased merely by changing the evaluation mode.

The authors conduct three experimental studies with two levels of SRC (high vs low) × two evaluation modes (joint evaluation (JE) vs separate evaluation (SE)) between-subjects design. The dependent variable is purchase intent toward the CRM-enhanced product.

The results indicate that consumers with high SRC are more likely than those with low SRC to purchase a CRM-enhanced product when two products are presented side by side (JE). However, consumers’ SRC level does not impact purchase intention when they see only one product (SE) independently (Study 1). The authors confirm that the proposed effect is mediated by perceived price fairness toward the product (Studies 2 and 3).

Future research on CRM-enhanced products should carefully consider that the impact of individuals’ SRC level was in very different directions depending on the evaluation mode. In addition, further investigation is needed to address generalizability issues regarding samples and hypothetical stimuli.

These findings offer recommendations to help practitioners design effective marketing communications about CRM practice for target markets.

To the authors best knowledge, the current study is the first attempt to explore the crucial role of SRC, presentation mode and their interaction on purchase intention toward CRM-enhanced products.

This paper aims to enable the analysts of reliability and safety system to assess the criticality and prioritize failure modes perfectly to prefer actions for controlling the risks of undesirable scenarios.

To resolve the challenge of uncertainty and ambiguous related to the parameters, frequency, non-detection and severity considered in the traditional approach failure mode effect and criticality analysis (FMECA) for risk evaluation, the authors used fuzzy logic where these parameters are shown as members of a fuzzy set, which fuzzified by using appropriate membership functions. The adaptive neuro-fuzzy inference system process is suggested as a dynamic, intelligently chosen model to ameliorate and validate the results obtained by the fuzzy inference system and effectively predict the criticality evaluation of failure modes. A new hybrid model is proposed that combines the grey relational approach and fuzzy analytic hierarchy process to improve the exploitation of the FMECA conventional method.

This research project aims to reflect the real case study of the gas turbine system. Using this analysis allows evaluating the criticality effectively and provides an alternate prioritizing to that obtained by the conventional method. The obtained results show that the integration of two multi-criteria decision methods and incorporating their results enable to instill confidence in decision-makers regarding the criticality prioritizations of failure modes and the shortcoming concerning the lack of established rules of inference system which necessitate a lot of experience and shows the weightage or importance to the three parameters severity, detection and frequency, which are considered to have equal importance in the traditional method.

This paper is providing encouraging results regarding the risk evaluation and prioritizing failures mode and decision-makers guidance to refine the relevance of decision-making to reduce the probability of occurrence and the severity of the undesirable scenarios with handling different forms of ambiguity, uncertainty and divergent judgments of experts.

Because of the potential cost savings that online teaching evaluations can deliver, many universities are converting their student evaluations of teaching to this mode of administration. In this study, we examine the effects of transitioning administration of student evaluations from paper-and-pencil to online. We use data from accounting and other departments in the College of Business Administration of a large private, research university that converted from paper to online administration of teaching evaluations. We examine the average teaching effectiveness rating and response rate for instructors who taught the same course before and after the conversion. In addition, we survey a sample of accounting students to investigate their responses to online teaching evaluations. We find a significant increase in the average effectiveness rating and a significant decrease in response rate. Furthermore, we find that those instructors with lower ratings under the paper administration experience the greatest increase in ratings when the evaluations are converted to online administration. In a follow-up survey, we find that students who are highly motivated and have higher grade point averages are more likely to complete and provide higher evaluations with the online administration. We discuss the implications of our results to accounting and business education literature.

This paper aims to apply intuition theory to clarify consumers’ assortment evaluations. For each decision process, this paper explores how perceptions of organization and variety influence consumers’ attitudes and purchase intentions.

In total, 504 observations were collected across three product categories. Perceived choice, time and expertise in the product category provide proxies to distinguish between intuitive and deliberative systems. The intuitive system further consists of intuition based on either expertise or heuristics.

It was revealed that distinct decision processes (deliberative, intuitive based on expertise and intuitive based on heuristics) affect the link between assortment perceptions and consumers’ assortment evaluations. Consumers’ evaluations in deliberative- and heuristic-based intuitive systems rely more on perceptions of organization than of variety; whereas intuitive judgments based on expertise depend almost equally on both perceptions.

Some limitations have to be underlined. The approximations used could be more precise and are subjective in nature. Moreover, the ordinary product categories that were studied might encourage more intuitive decisions by consumers. If so, the deliberative mode of thinking might have been underrepresented in this sample.

Despite the limitations, this research is, to our knowledge, the first to explore the influence of intuition theory on ordinary shopping and in particular on assortment perception. As such, it contributes to a deeper understanding of this theory in the field.

In large system development efforts organizational and managerial issues are often more challenging than technical ones. One of the key concerns of managers is the control and evaluation of the overall development effort. The purpose of this paper was to analyze the evaluation of system development process in a setting where there are multiple stakeholders in multiple organizations that develop a common information system (IS). The case is a consortium of universities that has developed a common student registrar system over a period of more than ten years.

The authors used a social process model to analyze the episodes and encounters in the system development and evaluation process. The research approach can be characterized as action case.

The authors found that in the early stages of system development the evaluation was emergent or even non‐existent. As the system was developed further and issues, such as delays and missing features, arose, there was a need for better control of the process. Thus, the evaluation process evolved through a series of critical encounters into a more proactive one.

The authors studied only one case so broad generalizations directly from the case cannot be made. However, the results could hold true for similar settings. The authors believe that the results are interesting to both researchers and practitioners since in outsourcing relationships the consortium kind of arrangement is becoming more common.

The authors analyze the evolution of IS evaluation processes in a setting with multiple client and vendor organizations and reveal the complexities of system evaluation in such settings. Moreover, they introduce three new concepts: reactive, transitional and proactive evaluation processes. These concepts can help researchers and practitioners to better understand the nature of the IS evaluation processes and to possibly choose an evaluation approach that has a better “fit” with the development situation at hand.

This paper aims to make a comparative study on the latest version of green campus evaluation standard between China and America: Green Campus Evaluation Standard (GB/T51356-2019) and the sustainability tracking, assessment and rating system (STARS 2.2). The differences of evaluation methods and contents are analyzed and their respective characteristics and advantages are sorted out, so as to promote the development of sustainable campus evaluation standards.

The research mainly adopts the method of comparative study, which is carried out from three dimensions, namely, the related policies development of campus construction and world university sustainable rankings; the content of evaluation standards (including evaluation methods and evaluation categories and scores); the characteristics and current application of standards.

There are great differences between the evaluation standards of China and America in organization and participation mode, evaluation method and content. Public engagement, energy and campus engagement are the hot spots. Buildings, energy, food and dining and investment and finance will become the focus of sustainable campus in the future. Specific optimization strategies of key points, evaluation method and content and organization and participation mode of Chinese standard are put forward.

This paper clarifies the advantages and disadvantages of the current global sustainable campus, and provides the basis for the next stage of construction policy. At the same time, it is helpful for all countries, especially China, to formulate construction guidelines that not only meet their own actual needs but also conform to the trend of global sustainable campus development.

The connotation of sustainable campus is enriched, and the evaluation standards of sustainable campus are improved. The development of sustainable campus is promoted, so as to realize the sustainable development goals.

This research expands the scope of the study to the whole campus, rather than just one aspect of campus buildings. It compares the evaluation standard of green campus in China with STARS in the USA, and no longer compares leadership in energy and environmental design for schools. It discusses the campus building’s energy conservation while paying attention to the campus green consciousness, green management and green planning. Based on the relevant data currently used by STARS in the global evaluation, this paper analyzes the hot spots and shortcomings of the current global sustainable campus construction and puts forward some optimization suggestions for China’s green campus evaluation system.

As a Data Envelopment Analysis (DEA) extension tool, cross-evaluation method was developed to evaluate Decision Making Units’ (DMUs) performances in a competitive situation with limited demand. It identifies DMUs with best performances and rank them by applying peer evaluation mode instead of self-evaluation mode. However, it has limitations in efficiency improvement. That is, it fails to give direct information on how to improve efficiencies of the inefficient DMUs. In this chapter, we propose an alternative way to apply cross-evaluation in efficiency improvement. First, an appropriate and feasible suggestion is proposed to minimize the variation between the weights of a DMU's own optimal Charnes-Cooper-Rhodes (CCR) efficiency and the weights guaranteeing its cross-efficiency score. We exploit several transformations to convert nonlinear programming into a linear one. As a result, an overall optimal set of the weights is obtained, which precisely illustrate the preferences of decision makers and exact characteristics of production process of the evaluated DMU. A further discussion is advanced to examine the existence of non-uniqueness of the weights and to differentiate various sets of the optimal weights by suggesting a unique feasible set of multipliers to best represent the alternative weights selection criterion. Moreover, we develop several models to reallocate the inputs and outputs of inefficient DMUs with minimum amelioration as well as consideration of the preference of decision makers. Finally, we apply our models to evaluate competitive advantages of Chinese cities.