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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.

This research examines how the design of the online energy label can be improved to stimulate consumer choice of energy-efficient household products in Web stores. Based on general evaluability theory, the authors propose new label formats that aim to improve the evaluability of the label information for consumers and test their influence during two distinct stages in the online decision-making process: consideration set formation and final choice.

Two large-scale controlled online experiments are conducted with over 10,000 consumers in 10 European countries. The experiments test label alternatives in simulated online store environments, mimicking the two distinct decision stages, for four product categories to enhance generalizability. The data are analyzed using random-intercept linear and logistic regression models to account for their multi-level structure.

The results show that the impact of the online energy label on consumers’ online decision-making depends on both the label format and the decision stage (consideration vs choice), but in a different way than expected. The findings reveal that the current online energy label is significantly outperformed by a label that provides reference information by incorporating the scale range. This alternative label is particularly effective in the consideration set formation stage, and among consumers who consider energy efficiency a relatively unimportant choice criterion.

Online energy labels encourage consumers to consider and choose more energy-efficient products, especially if scale range information is included. The present results stress the importance of presenting this information early on in the online decision process. They also show that, particularly at this early stage and particularly for consumers who find energy efficiency a relatively unimportant choice criterion, label format matters.

The present findings provide important input for policymakers in the context of the ongoing revision of the EU energy label. They also help online retailers make decisions about when and how to present product information on their websites.

This study contributes to the literature on product labelling by examining the effects of relatively unexplored types of reference information in two distinct stages of the consumer decision-making process. To the best of the authors’ knowledge, this study is the first to test the effectiveness of the online energy label.

Previous studies showed that the unconscious-intuitive strategy resulted in a better choice for it is more predictive of actual interest. This benefit may be influenced by occupational engagement, for the dual process of career decisions takes it as a tool for multidevelopment and optimal adjustment. Thus, we replicated (and extended) the study of Motl et al. (2018) through two experiments to identify the role of three pre-decisional strategies and then explore the combined effects of occupational engagement and these strategies. The purpose of this paper is to address these issues.

The authors replicated (and extended) the study of Motl et al. (2018) through two experiments. First, both studies adopted generalized linear mixed-effects models for statistical analyses to distinguish random and fixed effects. Second, Study 2 used a computer-based process-tracing program called “Mouselab” to explore the effect of the pre-decisional strategy self-generated on participants' interest appraisals over time.

Study 1 found that engagement helped promote participants' interest experience when decisions as usual and the intuitive strategy did not produce optimal choices. Further, people with more prior knowledge about situations no longer achieved as many benefits from their allocated strategy (i.e. rational strategy) as those with less. Study 2 failed to find adequate advantages of the intuitive strategy. Specifically, people with less search depth (the heuristic-intuitive strategy) were more interested in their choices. Nevertheless, when the strategy was manipulated as variability of search (VS), it only found the promotion of engagement, but it neither found the interaction between engagement and strategy nor did strategy itself.

The present paper provides mixed support for adaptive career decision-making. Career counselors can use occupational engagement levels as a reference for pre-decisional strategy selection and coach clients to adopt a proper decision-making process/method to make interest forecasts.

This paper aims to explore the development of sustainability accounting information systems through lens of contingency theory. In this digital age when companies are confronted with massive sets of data, integration of financial and non-financial data, little empirical evidence exists on how sustainability issues are integrated or linked within internal corporate information systems.

A questionnaire-based survey, hypothesis testing, principal component methods and hierarchical clustering are used to provide original empirical evidence from major Lithuanian companies.

The main findings reveal that most companies surveyed include a sustainability strategy in their core strategy, but there is a lack of linkage with measuring and integrating sustainability outcomes within the entirety of corporate financial results. Unexpectedly, the association between stakeholders' involvement and sustainability accounting information system design was not as strong as hypothesized theoretically. Therefore, it deserves further investigation, constituting an important implication for future research. Specifically, three profiles of sustainability accounting information systems were explained, namely, integrated, fragmented and compliance systems.

The limitations of this study relate to the small sample size, as sustainability-related information is still regarded quite confidential.

This result could serve as a specific reference for companies to apply integrated sustainability accounting information systems that might serve as a good practice model for companies, however, fragmented and compliance profiles are the prevailing ones.

The findings are important for fostering corporate social responsibility by developing sustainability accounting information systems.

This paper contributes to the sustainability accounting and information systems literature by providing empirical evidence linking contingent factors with the development of sustainability accounting information systems.

The purpose of this paper is to explore variation in the responses of human resource practitioners and managers to criminal offenses.

This paper considers background checks as a personnel selection test. In the first study, 280 professionals with hiring experience indicate how various criminal offenses, described as having occurred either within the past year or several years ago, would affect their evaluation of an applicant for a call center position. In the second study, a separate sample of 109 practitioners evaluates criminal as well as non-criminal transgressions that might appear on a background report.

In Study 1, both the apparent seriousness of an offense and its recency influence modal responses. Even non-violent misdemeanors from several years ago, however, are judged as automatically disqualifying by some participants. Study 2 shows that a practitioner’s attitude toward criminal offenses is distinct from their attitude to related forms of stigma. Results from both studies find associations between demographic variables and general willingness to accept applicants with criminal records.

This work provides quantitative data on practitioner reactions to several specific criminal offenses for a specific job context. By considering differences among offenses and among gatekeepers, rather than among applicants, it identifies challenges to fair implementation of background checks during the hiring process.

The paper aims to examine whether (1) deviation of design (i.e. objective design newness) is distinct to consumers' perception of design newness (i.e. subjective design newness) and (2) subjective design newness rather than objective design newness evokes the emotion of interest and enhances product evaluation.

In total five sets of quasi-experiments were conducted on the natural manipulations of design newness. Specifically, the first four studies examine consumers' perception of design newness, feeling-of-interest and product evaluation toward old and new Apple's iOS (i.e., iPhone OS) icons when a new Apple's iOS is released. The fifth study generalized the findings to the new design of XiaoMi MiPhone.

Across five quasi-experimental studies, the authors found that (1) consumers do not necessarily perceive an objectively new design to be subjectively new; (2) subjective design newness, but not objective design newness, evokes interest and (3) interest, in turn, enhances product evaluation and behavioral intention toward an innovation.

The current finding extended the current literature on design newness by demonstrating that subjective (vs objective) design newness provides a more holistic account of consumers' interest and positive product evaluation toward the innovations.

The research showed that simply updating or altering the design of a product does not evoke consumers' perception of design newness and positive product evaluation. Instead, designer and managers must explore ways to evoke consumers' perception of novelty, complexity, unfamiliarity, atypicality and difference. Furthermore, the current finding demonstrated that subjective design newness can be used to evoke consumer interest and, therefore, result in positive purchase evaluation.

The current research is the first to examine (1) the difference between objective and subjective design newness, (2) the emotional response toward design newness and (3) the emotion of interest as a mediator that explain the strong relationship between design newness and positive product evaluation.

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 classical dichotomy between success and failure is hardly applicable in the analysis of organisational behaviour, performance and outcomes in complex social roles, such as those in education. A unique approach has to be developed. Hence, a threefold classification has been pursued here: unequivocal failure, “satisficing”, and unequivocal success. Although viewed as existing along a continuum, they are marked out by failure and success thresholds. Four basic role climates, transpiring from four basic failure‐success configurations, have been identified and analysed: “apathetic”, “frustrating”, “tense”, and “tranquil” role climates, from which preliminary hypotheses of organisational behaviour have been derived. Application of the analytical framework developed here was restricted to the school principal, a complex role, with many components which are characterised by different and often conflicting role climates. Tentative propositions relating to school principal role climates and organisational behaviour were postulated on the basis of this analytical framework.

Country-of-origin (COO) effects on product evaluations have been widely applied in international marketing, albeit with mixed results. One stream of research values its importance in decision-making, whereas another stream posits that COO has little effect when compared to the greater diagnosticity of other product attributes. This suggests that how and along what other attributes (extrinsic or intrinsic) COO is presented play an important role in its relative impact. The purpose of this paper is to address these mixed results by applying one such framing perspective based on evaluation mode (i.e. separate versus joint evaluation) and preference reversals and their biasing effects to a study of COO and willingness to pay (WTP) for a product.

A three between-subject (joint evaluation, separate evaluation-domestic and separate evaluation-foreign) experimental design was used to assess whether evaluation mode moderates COO effects on product evaluations.

Similar results are mirrored across three/four countries. When evaluated separately, consumers value an inferior domestic-made product more than a superior foreign-made one. However, when the domestic- and foreign-made products are presented in joint evaluations, the better foreign-made product is favored.

A number of limitations in terms of countries, consumers within the countries and products studied are addressed along with future research that may address these factors and test the robustness of domestic–foreign preference reversals.

The results of this study reveal practical insights to marketers. Marketing managers for better-quality foreign brands are encouraged to engage in comparative advertising appeals and sell their products in retail stores that hold both domestic and foreign products, whereas marketers for domestic products should create a selling environment that facilitate only a separate evaluation mode to enhance WTP.

This paper provides insights on the diagnosticity of COO when presented alongside intrinsic attributes and the role of evaluation mode in shaping consumers’ preferences. This research suggests that COO has different effects in different evaluation modes, thus explaining some of the mixed results in literature regarding its importance. On the one hand, COO has a decisive effect on product evaluations when products are presented separately. On the other hand, COO effect is overridden by intrinsic cues, which become more apparent when products are presented jointly. Overall, these results demonstrate the robustness of the preference reversal effect across countries and products.