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Book part
Publication date: 8 June 2012

Aycan Kara and Mark F. Peterson

Many international management scholars have expressed concern about whether societal culture changes so rapidly that research which attempts to represent it has little utility. We…

Abstract

Many international management scholars have expressed concern about whether societal culture changes so rapidly that research which attempts to represent it has little utility. We address this fundamental concern of international management by providing three theoretical lenses to examine the forces that produce and maintain a society's culture: functional theory, neo-institutional theory and complexity theory. We consider principles of progressive change and problems of social psychology from functional theory, the three pillars and conflicting institutional logics of neo-institutional theory and the ideas of stable equilibrium, oscillations and chaos of dynamic systems from complexity theory. Although these three theoretical lenses sometimes produce conflicting explanations of culture change, they often complement each other. Together, they provide a more realistic picture of the dynamics of the societal cultural milieu of organizations than do cultural representations that favour stability or those that completely discount the utility of any attempt at representing cultural continuity.

Details

Institutional Theory in International Business and Management
Type: Book
ISBN: 978-1-78052-909-7

Book part
Publication date: 3 June 2008

James C. Cox and Vjollca Sadiraj

Much of the literature on theories of decision making under risk has emphasized differences between theories. One enduring theme has been the attempt to develop a distinction…

Abstract

Much of the literature on theories of decision making under risk has emphasized differences between theories. One enduring theme has been the attempt to develop a distinction between “normative” and “descriptive” theories of choice. Bernoulli (1738) introduced log utility because expected value theory was alleged to have descriptively incorrect predictions for behavior in St. Petersburg games. Much later, Kahneman and Tversky (1979) introduced prospect theory because of the alleged descriptive failure of expected utility (EU) theory (von Neumann & Morgenstern, 1947).

Details

Risk Aversion in Experiments
Type: Book
ISBN: 978-1-84950-547-5

Article
Publication date: 20 December 2022

Augusto Sales, Juliana Mansur and Steffen Roth

This conceptual paper seeks to bridge two existing theories in a bid to broaden our analytical scope when studying the process of onboarding, retention and exclusion of…

Abstract

Purpose

This conceptual paper seeks to bridge two existing theories in a bid to broaden our analytical scope when studying the process of onboarding, retention and exclusion of organizational members. The purpose of this paper is to address this issue.

Design/methodology/approach

The authors draw on the social systems theory to advance the fit theory demonstrating the pertinence of macro social factors for the determination of person–organization (P–O) fit.

Findings

The result of this conceptual groundwork is a framework for the creation of highly individual personal profiles that refrains from analyses of potentially discriminatory factors like age, race or gender.

Originality/value

The authors present an individualized, multidimensional and flexible framework for the analysis of dynamically changing constellations of P–O fit.

Details

Journal of Organizational Change Management, vol. 36 no. 2
Type: Research Article
ISSN: 0953-4814

Keywords

Article
Publication date: 3 May 2013

Željko Jurić and Harun Šiljak

This paper aims to improve the mathematical justification of certain analog signal theory concepts and offer a rigorous framework for it.

Abstract

Purpose

This paper aims to improve the mathematical justification of certain analog signal theory concepts and offer a rigorous framework for it.

Design/methodology/approach

The framework relies on functional analysis, namely theory of distributions and the concept of weak limit. Its notation is adjusted to resemble the notation usually used in engineering signal theory. It can be used to prove in a rigorous manner already established results in signal theory, but also to establish new ones.

Findings

Examples have shown the lack of rigour caused by using ordinary calculus in proving fundamental signal theoretic results. On that basis, concepts of limit, Fourier transform and derivative are revisited in the spirit of functional analysis. A new useful formula for weak limit computation is proved.

Originality/value

Functional analysis is efficiently used in signal theory in a manner approachable by engineers. An original and efficient formula for weak limit computation is presented and proved.

Details

COMPEL - The international journal for computation and mathematics in electrical and electronic engineering, vol. 32 no. 3
Type: Research Article
ISSN: 0332-1649

Keywords

Article
Publication date: 29 November 2021

Xin Geng and Manos Kalargiros

The effect of affect in accounting contexts has recently attracted interest, but numerous questions still remain. Given that affect can significantly impact a variety of…

Abstract

Purpose

The effect of affect in accounting contexts has recently attracted interest, but numerous questions still remain. Given that affect can significantly impact a variety of accounting judgments and decisions in theoretically different manners, the purpose of this synthesis is to understand the state of extant accounting literature in affect and identify directions for future research.

Design/methodology/approach

This synthesis systematically reviews experimental accounting papers related to affect in both theoretical and functional respects. The authors first elaborate on the affect infusion theory as the theoretical foundation for the synthesis. The authors then present the sampling method. In Section 4, the authors conceptually and factually summarize affect accounting papers in terms of four major functional areas: auditing, managerial/corporate accounting, tax and financial accounting. The implications of moderators examined in some papers are also discussed. Finally, the authors conclude by revisiting the importance of affect in accounting contexts.

Findings

Throughout the synthesis, the authors provide future research opportunities with respect to theories, each functional area and other gaps in the accounting literature.

Originality/value

This synthesis contributes to the accounting literature by providing a pathway to understand the development of accounting research on affect, integrating theoretical foundations and offering future research opportunities to advance the literature.

Details

Journal of Accounting Literature, vol. 44 no. 1
Type: Research Article
ISSN: 0737-4607

Keywords

Article
Publication date: 22 March 2011

Seleshi Sisaye

There is limited research that utilizes the consequential‐conflictual (CC) approaches, which utilized radical orientation of double loop, second order and reorientation of…

3661

Abstract

Purpose

There is limited research that utilizes the consequential‐conflictual (CC) approaches, which utilized radical orientation of double loop, second order and reorientation of organizational learning strategies. Both the functional‐institutional (FI) and CC approaches are integrated with the sustainability and ecological resources management literature. The aim of this paper is to fill this research gap.

Design/methodology/approach

The paper applies FI and CC sociological approaches.

Findings

This paper's contribution to the managerial auditing education literature is based on the proposition that ethics education can improve the moral and ethical reasoning of auditors, when the educational processes incorporate both the FI and CC sociological organizational learning strategies. The paper suggests that ethics education in auditing could benefit from experiential teaching methods utilized in allied applied disciplines of medicine, engineering, and educational psychology.

Research limitations/implications

Sociological approaches have been commonly applied in behavioral managerial accounting and control systems research. This paper extends the FI and CC framework to ethics education in managerial auditing research.

Practical implications

The subject of accounting ethics education is important to auditors. When accounting ethics education utilizes both the FI and CC teaching approaches, the managerial auditing education processes become interactive and cooperative by bringing experiential organizational experiences to the classroom.

Originality/value

Accounting ethics education is shaped by ecological and environmental sustainability concerns. Recently, business school interest and growth in sustainability management has contributed to the integration of ethics education in managerial auditing and accounting contexts, overcoming the shortcomings accounting programs experienced from stand‐alone ethics courses.

Details

Managerial Auditing Journal, vol. 26 no. 3
Type: Research Article
ISSN: 0268-6902

Keywords

Article
Publication date: 14 September 2023

Hua Pang and Jingying Wang

Building upon uses and gratifications (UG) theory and social exchange theory, the current study establishes a theoretical model to examine the underlying relationship between…

Abstract

Purpose

Building upon uses and gratifications (UG) theory and social exchange theory, the current study establishes a theoretical model to examine the underlying relationship between customer motivations, active participation and electronic word-of-mouth (e-WOM) and purchase intentions on WeChat.

Design/methodology/approach

The data were gathered in a web-based survey of 301 WeChat users in mainland China. To empirically verify the proposed hypotheses, confirmatory factor analysis (CFA) and structural equation modeling (SEM) were employed using online data.

Findings

Path analysis outcomes demonstrate that functional, hedonic and social motivations positively affect WeChat users' active participation. In addition, active participation significantly influences e-WOM intention while showing no correlation with purchase intention.

Research limitations/implications

Theoretically, this article can enrich the extant system of relevant theories and offer a fresh perspective for further research on the generation of consumers' e-WOM intention and purchase intention in the WeChat context. Practically, the research outcomes provide insight for companies on how to motivate customers to participate in online activities, which subsequently improve WeChat users' willingness in conducting e-WOM communication and making purchase decisions.

Originality/value

Although mobile social media could serve as an influential marketing vehicle for individuals' engagement in social and commercial activities in today's mobile-matured environment, the substantial impact of active engagement on the relationship between customer motivation and purchase intention remains insufficiently explored. The outcomes not only contribute to the current body of knowledge, but also offer several managerial guidance for companies that pay attention to mobile social media marketing in a contemporary mobile media-saturated society.

Details

Aslib Journal of Information Management, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2050-3806

Keywords

Article
Publication date: 15 March 2011

Wu Xuemou

The purpose of this paper is to state new formulation of the programme‐styled framework of pansystems research and related expansions.

Abstract

Purpose

The purpose of this paper is to state new formulation of the programme‐styled framework of pansystems research and related expansions.

Design/methodology/approach

Pansystems‐generalized extremum principle (0**: (dy/dx=0)**) is presented with recognitions to various logoi of philosophy, mathematics, technology, systems, cybernetics, informatics, relativity, biology, society, resource, communications and related topics: logic, history, humanities, aesthetics, journalism, IT, AI, TGBZ* <truth*goodness*beauty*Zen*>, etc. including recent rediscoveries of 50 or so pansystems logoi.

Findings

A keynote of the paper is to develop the deep logoi of the analytic mathematics, analytic mechanics, variational principles, Hilbert's sixth/23rd problems, pan‐axiomatization to encyclopedic principles and various applications. The 0**‐universal connections embody the transfield internet‐styled academic tendency of pansystems exploration.

Originality/value

The paper includes topics: history megawave, pansystems sublation‐modes, pan‐metaphysics, pansystems dialogs with logoi of 100 thinkers or so, and pansystems‐sublation for a series of logoi concerning the substructure of encyclopedic dialogs such as systems, derivative, extremum, quantification, variational principle, equation, symmetry, OR, optimization, approximation, yinyang, combination, normality‐abnormality, framework, modeling, simulation, relativity, recognition, practice, methodology, mathematics, operations and transformations, quotientization, product, clustering, Banach completeness theorem, Weierstrass approximation theorem, Jackson approximation theorem, Taylor theorem, approximation transformation theorems due to Walsh‐Sewell mathematical school, Hilbert problems, Cauchy theorem, theorems of equation stability, function theory, logic, paradox, axiomatization, cybernetics, dialectics, multistep decision, computer, synergy, vitality and the basic logoi for history, ethics, economics, society OR, aesthetics, journalism, institution, resource and traffics, AI, IT, etc.

Details

Kybernetes, vol. 40 no. 1/2
Type: Research Article
ISSN: 0368-492X

Keywords

Article
Publication date: 1 December 2006

Xuemou Wu

The purpose of this paper is to present an academic programme of pansystems research with a lot of new concepts, principles, methods. Universal consideration of…

1233

Abstract

Purpose

The purpose of this paper is to present an academic programme of pansystems research with a lot of new concepts, principles, methods. Universal consideration of philosophy‐mathematics‐technology is set forth with mega‐combination. The emphasis on the transfield internet‐like investigations is developed. Many theory‐methods of pansystems get further concise optimization.

Design/methodology/approach

The concrete contents of the paper include: historical megawave, philosophical stratagems, meta‐mathematics, meta‐methodology, technological realistic principles, unification and differentiation of encyclopedic branches, systems science, information theory, cybernetics, biosystems, generalized vitality, computer and IT, thinking science, logic, OR, AI, PR, DM, modernization of yinyang analysis combining dialectics, sociology, economics, meta‐relativity, generalized quantification and scale theory, general process of birth‐growth‐ageing‐disease‐death, the inheritance and development of 300 scholars' researches, etc.

Findings

All of the topics concerned with are reduced to the actualizations of PVOR – pansystems variational OR: Vd(xy)=*0*/PRR′P′/0**, which is an integrated synthesis of 20‐PanStemCells of PanConcepts and PanMethod, and embodies a specific pansystems summarization for the core of the true and the good. Furthermore, the formula “Pansystems Researches=*(PVOR/0**/Pan54787721/Everything)+*0*=*Pan–netlike connections of thoughts and methods” is expanded with concrete applications.

Originality/value

Provides information on pansystems research.

Details

Kybernetes, vol. 35 no. 10
Type: Research Article
ISSN: 0368-492X

Keywords

Book part
Publication date: 5 November 2021

Margarete Boos

This chapter provides an overview of scholarship on leadership processes in groups. It investigates leadership both as a role and as influence, and considers structural influences…

Abstract

This chapter provides an overview of scholarship on leadership processes in groups. It investigates leadership both as a role and as influence, and considers structural influences on group leadership communication. A short chronological overview on the most important leadership theories gives a special emphasis on the meaning and role of communication within these approaches. The chapter shares the common basis of the handbook in communication as a fundamental and critical process in groups and teams. Approaches where communication plays a central role is amplified. The last paragraph focuses on three newer strands of leadership research as well as management practices. In each of these new contexts, leadership as a functional role and as social influence is discussed and the criticality of interaction and communication traced.

1 – 10 of over 62000