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Book part
Publication date: 8 September 2017

Hank C. Alewine and Dan N. Stone

The increasing use of complex, nonfinancial environmental performance measures in managerial decisions motivates consideration of contextual influences that potentially…

Abstract

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.

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Book part
Publication date: 8 September 2017

Abstract

Details

Advances in Accounting Behavioral Research
Type: Book
ISBN: 978-1-78714-527-6

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Article
Publication date: 31 May 2019

Lina Dagiliene and Kristina Šutiene

This paper aims to explore the development of sustainability accounting information systems through lens of contingency theory. In this digital age when companies are…

Abstract

Purpose

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.

Design/methodology/approach

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

Findings

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.

Research limitations/implications

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

Practical implications

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.

Social implications

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

Originality/value

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.

Details

Sustainability Accounting, Management and Policy Journal, vol. 10 no. 2
Type: Research Article
ISSN: 2040-8021

Keywords

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Article
Publication date: 17 June 2019

Kristine M. Kuhn

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

Abstract

Purpose

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

Design/methodology/approach

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.

Findings

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.

Originality/value

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.

Details

Equality, Diversity and Inclusion: An International Journal, vol. 38 no. 5
Type: Research Article
ISSN: 2040-7149

Keywords

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Article
Publication date: 27 July 2010

Po‐Young Chu, Chia‐Chi Chang, Chia‐Yi Chen and Tzu‐Yun Wang

As multinational firms seek to acquire competitive cost advantages through global sourcing, it is also important for them to develop effective strategies to reduce…

Abstract

Purpose

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.

Design/methodology/approach

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.

Findings

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.

Research limitations/implications

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.

Practical implications

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.

Originality/value

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

Details

European Journal of Marketing, vol. 44 no. 7/8
Type: Research Article
ISSN: 0309-0566

Keywords

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Article
Publication date: 1 February 1980

DAN E. INBAR

The classical dichotomy between success and failure is hardly applicable in the analysis of organisational behaviour, performance and outcomes in complex social roles…

Abstract

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.

Details

Journal of Educational Administration, vol. 18 no. 2
Type: Research Article
ISSN: 0957-8234

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Article
Publication date: 13 May 2019

Rania W. Semaan, Stephen Gould, Mike Chen-ho Chao and Andreas F. Grein

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…

Abstract

Purpose

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.

Design/methodology/approach

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.

Findings

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.

Research limitations/implications

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.

Practical implications

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.

Originality/value

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.

Details

European Journal of Marketing, vol. 53 no. 5
Type: Research Article
ISSN: 0309-0566

Keywords

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Article
Publication date: 28 October 2010

Hank C. Alewine

The purpose of this paper is to survey the research methods employed in the extant environmental accounting literature, finding few experimental studies. The need for more…

Abstract

Purpose

The purpose of this paper is to survey the research methods employed in the extant environmental accounting literature, finding few experimental studies. The need for more experimentation in the literature is discussed, as well as how experiments' unique methodological advantages can help address important environmental accounting issues. These issues culminate in a proposed model for conducting experimental environmental accounting research.

Design/methodology/approach

A synthesis of the environmental accounting literature emphasizes the research methods, and, advantages and disadvantages of each method, as well as why and how experimental designs can contribute to the environmental accounting literature. Finally, the paper proposes and analyzes a framework for conducting environmental accounting experiments.

Findings

Experiments can provide unique contributions to the environmental accounting literature. Relative to traditional accounting information, environmental accounting information comprises lower levels of user familiarity which may hinder effective processing of these non‐traditional data. These characteristics make the organizational display of these data, and their combination with non‐environmental metrics, a particular and unique concern. The proposed model considers the impact of environmental strategy on the implementation of environmental information systems, which in turn influences evaluation effectiveness of decisions based on environmental accounting information. Stakeholder influences, management communication of environmental issues, and evaluation scales also influence these relationships.

Research limitations/implications

The model assumes environmental information generates from within the entity (i.e. private firms, public agencies, etc.). Future research can enhance and/or modify the framework to include information design and capture from non‐entity end‐users (e.g. stakeholders), as well as empirically test the model's relationships.

Practical implications

The framework provides factors to consider to design more effective environmental accounting information systems. Also, the model's factors should aid researchers in developing robust experimental designs for environmental accounting studies.

Originality/value

This is the first paper to propose a framework for conducting experimental environmental accounting research.

Details

Sustainability Accounting, Management and Policy Journal, vol. 1 no. 2
Type: Research Article
ISSN: 2040-8021

Keywords

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Book part
Publication date: 21 May 2012

Brad Astbury

This chapter examines the nature and role of theory in criminal justice evaluation. A distinction between theories of and theories for evaluation is offered to clarify…

Abstract

This chapter examines the nature and role of theory in criminal justice evaluation. A distinction between theories of and theories for evaluation is offered to clarify what is meant by ‘theory’ in the context of contemporary evaluation practice. Theories of evaluation provide a set of prescriptions and principles that can be used to guide the design, conduct and use of evaluation. Theories for evaluation include programme theory and the application of social science theory to understand how and why criminal justice interventions work to generate desired outcomes. The fundamental features of these three types of theory are discussed in detail, with a particular focus on demonstrating their combined value and utility for informing and improving the practice of criminal justice evaluation.

Details

Perspectives on Evaluating Criminal Justice and Corrections
Type: Book
ISBN: 978-1-78052-645-4

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Book part
Publication date: 11 January 2021

Axel Kaehne

Abstract

Details

How to Deliver Integrated Care
Type: Book
ISBN: 978-1-83867-530-1

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