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The purpose of this study was to ascertain the relationship between EFL teachers' perception of the intended and unintended consequences of formative assessment (FA) decisions and their sense of self-efficacy and anxiety toward data-driven decision-making (DDDM).

A correlational research design and correlational/regression analysis was utilized to conduct this study. In addition, a thematic analysis was conducted of participants' responses to the open-ended questions.

Descriptive statistics suggest that most EFL teachers perceived both intended and unintended consequential validity of their FA decisions with a moderate level of DDDM self-efficacy and a low level of anxiety. The results of the correlational analysis indicated a strong positive relationship indicating that those with higher teachers' perceptions of consequential validity of formative assessment (TPCVFA) scores tended to report higher DDDM efficacy. The results of the correlational analysis also indicated that a significant relationship did not exist between TPCVFA scores and DDDM anxiety. Finally, multiple regression analyses revealed that TPCVFA was a significant predictor of DDDM efficacy; however, TPCVFA was not a significant predictor of DDDM anxiety.

Data collected from 114 Iranian EFL teachers using the Data-Driven Decision-Making Efficacy and Anxiety Inventory (3D-MEA, Dunn et al. 2013a) and the TPCVFA questionnaire, which was self-developed and validated for the current study.

Artificial intelligence (AI) offers many benefits to improve predictive marketing practice. It raises ethical concerns regarding customer prioritization, market share concentration and consumer manipulation. This paper explores these ethical concerns from a contemporary perspective, drawing on the experiences and perspectives of AI and predictive marketing professionals. This study aims to contribute to the field by providing a modern perspective on the ethical concerns of AI usage in predictive marketing, drawing on the experiences and perspectives of professionals in the area.

The study conducted semistructured interviews for 6 weeks with 14 participants experienced in AI-enabled systems for marketing, using purposive and snowball sampling techniques. Thematic analysis was used to explore themes emerging from the data.

Results reveal that using AI in marketing could lead to unintended consequences, such as perpetuating existing biases, violating customer privacy, limiting competition and manipulating consumer behavior.

The authors identify seven unique themes and benchmark them with Ashok’s model to provide a structured lens for interpreting the results. The framework presented by this research is unique and can be used to support ethical research spanning social, technological and economic aspects within the predictive marketing domain.

La Inteligencia Artificial (IA) ofrece muchos beneficios para mejorar la práctica del marketing predictivo. Sin embargo, plantea preocupaciones éticas relacionadas con la priorización de clientes, la concentración de cuota de mercado y la manipulación del consumidor. Este artículo explora estas preocupaciones éticas desde una perspectiva contemporánea, basándose en las experiencias y perspectivas de profesionales en IA y marketing predictivo. El estudio tiene como objetivo contribuir a la literatura de este ámbito al proporcionar una perspectiva moderna sobre las preocupaciones éticas del uso de la IA en el marketing predictivo, basándose en las experiencias y perspectivas de profesionales en el área.

Para realizar el estudio se realizaron entrevistas semiestructuradas durante seis semanas con 14 participantes con experiencia en sistemas habilitados para IA en marketing, utilizando técnicas de muestreo intencional y de bola de nieve. Se utilizó un análisis temático para explorar los temas que surgieron de los datos.

Los resultados revelan que el uso de la IA en marketing podría tener consecuencias no deseadas, como perpetuar sesgos existentes, violar la privacidad del cliente, limitar la competencia y manipular el comportamiento del consumidor.

El estudio identifica siete temas y los comparan con el modelo de Ashok para proporcionar una perspectiva estructurada para interpretar los resultados. El marco presentado por esta investigación es único y puede utilizarse para respaldar investigaciones éticas que abarquen aspectos sociales, tecnológicos y económicos dentro del ámbito del marketing predictivo.

人工智能（AI）为改进预测营销实践带来了诸多益处。然而, 这也引发了与客户优先级、市场份额集中和消费者操纵等伦理问题相关的观点。本文从当代角度深入探讨了这些伦理观点, 充分借鉴了人工智能和预测营销领域专业人士的经验和观点。旨在通过现代视角提供关于在预测营销中应用人工智能时所涉及的伦理观点, 为该领域做出有益贡献。

本研究采用了目的性和雪球抽样技术, 与14位在人工智能营销系统领域具有丰富经验的参与者进行为期六周的半结构化访谈。研究采用主题分析方法, 旨在深入挖掘数据中显现的主要主题。

研究结果表明, 在营销领域使用人工智能可能引发一系列意外后果, 包括但不限于加强现有偏见、侵犯客户隐私、限制竞争以及操纵消费者行为。

本研究通过明确定义七个独特的主题, 并采用阿肖克模型进行基准比较, 为读者提供了一个结构化的视角, 以解释研究结果。所提出的框架具有独特之处, 可有效支持在跨足社会、技术和经济领域的预测营销中展开的伦理研究。

This study aims to examine how new regulation changes for the auditor’s report, so-called key audit matters (KAMs), influence tax avoidance.

This study uses data from firms listed on the Omani capital market over the period 2012–2019 and analyzes these data using pooled panel data regression with a robust standard error. It uses two common proxies for tax avoidance and two measures for the KAMs disclosure requirement.

This study finds a sharp decrease in the effective tax rate following the introduction of KAMs disclosure and the issuance of more KAMs in audit reports. This result is supported by several robustness checks. In an additional analysis, the authors observe interesting results, indicating that real earnings management mediates this association, while the audit committee plays a moderating role. The authors do not find a moderating effect of Big4 on this association, but find discrepancies within the Big4 firms in relation to this moderating effect.

The results of this study indicate that although the introduction of the KAMs disclosure requirement may have positive consequences, it may also lead to unintended negative consequences. This conclusion has not been comprehensively reported in literature.

This study aims to explain how negative workplace interactions are formed by the application of a performance management system (PMS).

The study draws from unique in-depth interviews with service workers who resigned from an accounting shared service centre (SSC), discussing the reasons behind the resignations. Following an abductive approach, organisational justice theory is used to analyse the service workers' perceptions of negative interactions and to link the negative interactions to the use of the PMS.

The findings suggest that negative workplace interactions are characterised by cost consciousness, inequality and competitiveness. These interactions are attributed to the use of a PMS in the centre and are related to perceptions of distributive, procedural and interactional injustice.

Managers and leaders of shared service–type organisations should not rely on PMSs as an all-encompassing solution; instead, they should acknowledge the fairness of the use of PMSs. Moreover, HR professionals should choose and train employees to apply PMSs fairly. Fairness is important in work allocation, resourcing, monitoring, giving feedback, recognising good performance, promotion and interaction between peers.

This study contributes to the literature by taking an overall perspective on PMSs to analyse and explain the unintended negative consequences of a PMS in a highly scripted and monitored work environment that is usually considered appropriate for such a system's use. Through the analysis, the study highlights pitfalls in the use of a PMS and the importance of interactional injustice not only between but also within organisational levels.

Universities globally have faced the introduction of research performance assessment systems that provide monetary and ranking rewards based on publication outputs. This study aims to seek an understanding of the implementation of performance-based research funding (PBRF) and its impact on the heads of departments (HoDs) and accounting academics in New Zealand (NZ) tertiary institutions. The study explores NZ accounting academics’ experiences and their workload; the relationship between teaching and research in the accounting discipline and any issues and concerns affecting new and emerging accounting researchers because of PBRF.

Applying an institutional theoretical lens, this paper explores accounting HoDs’ perceptions concerning the PBRF system’s impact on their academic staff. The research used semi-structured interviews to collect data from NZ’s eight universities.

The key findings posit that many institutional processes, some more coercive in nature, whereas others were normative and mimetic, have been put in place to ensure that academics are able to meet the PBRF requirements. HoDs suggest that their staff understand the importance of research, but that PBRF is a challenge to new and emerging researchers and pose threats to their recruitment. New academics must “hit the ground running” as they must demonstrate not only teaching abilities but also already have a track record of research publications; all in all, a daunting experience for new academics to overcome. There is also a teaching and research disconnect. Furthermore, many areas where improvements can be made in the design of this measurement tool remain.

The PBRF system has significantly impacted on accounting academics. Central university research systems were established that subsequently applied coercive institutional pressures onto line managers to ensure that their staff performed. This finding offers scope for future research to explore a better PBRF that measures and rewards research productivity but without the current system’s unintended negative consequences.

In a complex, ever-changing, and turbulent business world, encouraging employees to express their improvement-oriented novel ideas through voice behavior is crucial for organizations to survive and thrive. Understanding how to foster employee promotive voice at work is a significant issue for both researchers and managers. This study explores how to foster employee promotive voice through specific HRM practices and positive employee attitudes. It also examines the effect of employee promotive voice on perceived organizational performance.

This study employed a time-lagged multisource survey design. Data were collected from 215 executives, 790 supervisors, and 1,004 employees in 113 firms, and analyzed utilizing a multilevel moderated serial mediation model.

The findings of this study revealed that promotive voice was significantly related to perceived organizational performance. Innovation-enhancing HRM was positively associated with employee promotive voice. The HRM-voice relationship was partially mediated by employee job satisfaction. Power distance orientation was found to significantly moderate the relationship between innovation-enhancing HRM and employee job satisfaction at the firm level. Our findings showed that innovation-enhancing HRM policies may fail to foster promotive voice if they do not enhance employee job satisfaction.

This study challenges some taken-for-granted assumptions in the literature such as any high performance HRM bundles (e.g. HPWS) can foster employee promotive voice, and the effects of HRM are direct and even unconditional on organizational outcomes. It emphasizes the need to avoid potential unintended effects of HRM on employee voice and the importance of contextualizing voice research.

This study examines potential ways to break the inequality reproduction circle faced by ethnic minority health workers and sustained by key performance indicators (KPIs)-centred management in the National Health Service (NHS) in England. It does so through the lens of signalling theory.

Three years panel data for 2018–2020 covering 207 hospitals was compiled from the annual NHS staff survey and matched with relevant administrative records. Structural equation modelling was used to test the proposed hypotheses at the organisational level.

The moderated mediating model reveals that persistent racial discrimination by managers and coworkers can disadvantage the career progression of ethnic minority health workers, which in turn reinforces and reproduces economic and health inequalities among them. More importantly, we show how the collective agreement that the senior management team acts (SMTA) on staff feedback can break this vicious circle.

While our research focuses on the not-for-profit health care sector, it opens important opportunities to extend the proposed model to understand organisational inequality and how to address it.

Perceived SMTA can send strong signals to reduce deep-rooted discrimination (race, gender, age, etc.) through resource allocations and instrumental functions. This is also a way to address the current staff burnout and shortage issues in the healthcare sector.

This article reveals why the purpose of organisations that provide public service to reduce social inequality was comprised during their business-like operations and more importantly, how to reflect their foundational purpose through management practice.

This study offers a way forward to resolve one of the unintended consequences of KPI-centred management in the not-for-profit sector through unpacking the process of inequality reproduction and, more importantly, how it is possible to break this vicious circle.

This paper aims to answer questions pertinent to whether or not services provided by smart hotels are really what customers are looking for, as well as to ascertain what are some unintended experiences guests may encounter. In essence, to the best of the authors’ knowledge, this research is the first in the field to acknowledge the paradox of smart service.

This inquiry adopts a qualitative approach with data-driven from online customer reviews and semistructured interviews. Thematic analysis was undertaken to interpret review comments.

Results point to a new phenomenon, which is coined as the smartness paradox. In particular, customers on one hand enjoy an array of smart-infused experiences that jointly offer patrons a sense of a futuristic lifestyle. On the other hand, smart devices superimpose a number of hindrances that bring guests dismay and annoyance.

This investigation brings smart service failure to the fore to highlight several key failure themes that could jeopardize the entire operation with debased customers’ satisfaction and loyalty inclination.

The smartness-paradox framework used in the present inquiry entails both approach and avoidance consequences customers enact depending on their smart experiences.

The fear of the pandemic, confinement at home and the need to work created a unique situation. The pandemic catalyzed work-from-anywhere practice by adopting information and communication technologies (ICT) across all industries. While ICT saved organizations, it increased technostress among the workforce. A better understanding of the adverse effects of ICT usage might enable organizations to manage the mental well-being of the workforce. While technostress is gaining increasing interest, scholarly work investigating the dimensions of technostress and its impact on creating stress across various employee demographics and industry types is missing. Contrary to the prevalent assumptions, the authors theorized and tested the adverse moderation effect of the home-work interface on the linkage between technostress dimensions and stress. This paper aims to discuss the aforementioned objective.

The study captures dimensions of technostress and the resulting stress at work using a survey-based analysis of 881 working employees in India, representing multiple industries and functions.

The study indicates that techno-overload, techno-complexity and techno-invasion significantly impact employees during the pandemic. The authors further found that the home-work-interface is a powerful factor in understanding the complex linkage between dimensions of technostress and its outcomes.

Based on the Conservation of Resources Theory and the Job-Demand-Resources model, this study highlights the adverse impact of this trend on employee well-being. However, the study suffers from a cross-sectional research design. The technostress research has focused primarily on static, at-premise environments and mostly on high ICT usage industries. Due to the pandemic, it has neglected the impact of various technostress dimensions across employee cohorts subjected to rapid technology-enabled working. Further, most studies focus on the voluntary choice of remote work. Employees struggle with the unexpected and involuntary shift to technology-enabled remote work. This study contributes to the literature by examining the consequences of technostress in the context of non-voluntary remote work. Contrary to prevailing assumptions, this study highlights the adverse effect of organizational home-work interface in influencing ICT-created stress.

The increasing use of ICT enables telecommuting across the workforce while increasing organizational productivity. Due to the pandemic, these trends will likely change the future of work permanently. To minimize employee stress, practitioners need to reconsider the dimensions of technostress. Further, the study cautions against the prevalent interventions used by practitioners. While practitioners facilitate a home-work interface, it could have adverse consequences. Practitioners may consider the adverse consequences of home-work interface while designing organizational policies.

This study during the pandemic is crucial as research forecasts the likelihood of other cataclysmic events, such as future pandemics and political or climate change events, which may sustain technology-driven remote work practices and remain a feature of the future workplace. Hence understanding the implications of the dimensions of technostress would help organizations and policymakers to implement necessary interventions to minimize employee stress.

The present study examines the dimensions of technostress across multiple industries and job functions in an emerging market marked by a high economic growth rate and an Eastern cultural context. This study presents the dark side of excessive ICT adoption and indicates how organizations and HRM practices can help mitigate some of these effects.

This paper explores the different open science policy effects on the knowledge generation process of researchers in basic sciences: biology, chemistry and physics.

This paper uses a qualitative methodology with a content analysis approach. It uses seventeen semi-directed interviews.

The main perceived effect of open science is access to research inputs, with open access, open research data and code reuse as primary sources. Another issue is the increase of collaboration with other colleagues in terms of the ability to collaborate faster and encouraging the exchange of ideas. However, this benefit does not translate to the division of labor in large transnational teams. Time spent on tasks like cleaning up data and code, scooping and other ethical issues are unfavorable aspects noted.

Policymakers could use this study to enhance current open science policies in the countries.

This study analyzes the perspectives of basic sciences researchers from two countries about open science policies. The main conclusion is the fact that open science policies should focus on the research process itself – rather than research outputs – in order to effectively tackle inequalities in science.

The peer review history for this article is available at: https://publons.com/publon/10.1108/OIR-03-2023-0135