Search results

The purpose of this paper is to examine the effect of self-worth on status consumption, focusing on the mediation of self-enhancement and self-compensation and the moderation of power distance belief (PDB) in the relationship of threats to self-worth and consumer choice.

Experiments are used to collect data. Three studies are designed to test the relationship between self-worth, self-enhancement and self-compensation, PDB and status consumption. In total, 180 MBA students participate Study 1, 186 and 244 undergraduate students participate Studies 2 and 3, respectively. ANOVA and bootstrapping method are adopted to analyze the data by using SPSS version 19.0. Study 1 tests the influence of self-worth on status consumption; Study 2 examines the mediation role of self-enhancement and self-compensation; and Study 3 tests the moderation role of PDB.

Results indicate that situational self-worth perception has dual path effects on status consumption. Both improvements in – and threats to – self-worth have a positive impact on status consumption. Improvements in self-worth affect status consumption through the mediation of self-enhancement motives. Threats to self-worth affect status and non-status consumption through the mediation of the self-compensation motive. In the context of a threat to self-worth, compared with consumers with a low PDB, high-PDB consumers have higher purchase intention for status goods but not non-status goods.

In this study, improvements in – and threats to – self-worth are momentarily manipulated. The authors present one product in each experiment, but what would happen if both status goods and non-status goods were shown to participants? Which one will the authors choose under different self-worth manipulations? And how long can the effects last? These questions should be answered in future research.

This research provides a venue for marketers to introduce and advertise status goods. Marketing practitioners should establish the link between self-worth and status consumption appeals. In the Asia-Pacific markets, Confucian value is important to consumers, and high power distance is important in Confucianism. Thus when developing markets in China, international companies should emphasize Confucian values in the design of advertisements or other promotional items. Further, marketing for status goods should attach importance to the expression of their symbolic meanings.

This study contributes to the literature on self-worth and status consumption. It also explores the dual path of the effect of self-worth on status consumption. The motives of self-enhancement and self-compensation are first proposed and tested to explain the mechanism, which differentiates the study from prior work and gives a more reasonable explanation for status and compensatory consumption. The moderation role of PDB delineates the boundary for the effect of a threat to self-worth on status consumption.

A large earnings gap between men and women has persisted in the USA despite legislation intended to reduce it. One cause of this has been thought to be systematic marketplace undervaluing of tasks performed by women. The Equal Employment Opportunity Commission sought to address this perceived inequity by reviving a 1940s concept, “comparable worth”. This article examines litigation that sought to enforce the legal requirement of “equal pay for comparable worth” and the implementation problems and controversies that ensue.

The feasibility of using job evaluation procedures to establish non‐biased pay structure is a central issue in the debate over comparable worth. Results of two investigations indicate that even under carefully controlled conditions job evaluation results are highly susceptible to random and systematic errors on the part of the evaluators, and are apt to vary significantly from the concept of worth underlying the evaluation plan. The choice of evaluation instruments or scoring procedure can also have a major impact on results. Thus, the feasibility of using job evaluation results as the governing criterion of the relative worth of jobs is highly questionable.

Accounting for the worth of employees continues to attract the attention of accounting scholars. After more than thirty years of interest in the topic, however, comparatively little progress has been made in responding to the challenge of taking humans into account. A major reason for this may be that accounting for the worth of employees has hitherto been too closely bound up with the problematics of financial accounting and financial reporting. This has resulted in the widespread practice of conceptualising employee worth in terms of the hard accounting numbers normally associated with the discipline. Drawing on recent developments in the fields of both accounting for strategic positioning and critical accounting, this paper explores the promise which the emergence of a concern with the provision of soft(er) accounting information holds for any future attempts to account for employee worth.

This study aims to illuminate the way in which consumers question the authenticity and worth of musicians, leading to a classification of selling out. The authors contribute to the debate on authenticity by attending to the question of worth that is under-examined in existing literature, by drawing upon French pragmatic sociology with specific attention to convention theory to understand conflicting interpretations of worth.

The considerations music fans go through navigating whether artists are selling out and the loss of worth were explored through 22 semi-structured interviews, complemented by focus group discussions (20 participants) and analysis of an online video blog.

The study identified three key themes: “Authenticity and Worth in the Inspired World”, “Selling Out as Loss of Worth” and “Signifiers of Selling Out”.

The emergent themes enable us to understand the worth that consumers place on musical artists, and the clash between the ideologies of the market world and the inspired world. The ideas regarding selling out and the signifiers may apply to other consumption experiences where the clash between the inspired and the market worlds exists and the conflicting ethos of each can lead to a loss of worth and selling out.

In this research, the authors examine situations in which consumers stigmatise as “sell outs”, artists who are marketised under the influence of capitalist social relations of production. As a result, these artists lose their authenticity and worth in the eyes of consumers. In doing so, this research contributes to the debate on authenticity by attending to the question of worth that is under-examined in existing literature.

The purpose of this paper is to introduce and illustrate the insights of the sociology of worth as advanced by sociologist Luc Boltanski and his collaborator economist/statistician Laurent Thévenot in their works, including their path‐breaking book De la justification published in 1991.

The paper explores the basic tenets of this “new sociology” and draws on it to render a reinterpretation of Ansari and Euske's study of cost accounting in a military depot.

The sociology of worth complements extant sociological approaches to accounting by providing a language and a conceptual tool‐box for understanding the multiple rationalities in which accounting is implicated. In addition, given its pragmatic micro level approach to accounting, it has the potential to act as a bridge between institutional theory and practice theory.

This paper is the first known to render an extensive discussion of Boltanski and Thévenot's work in the accounting literature and to apply insights from this work to accounting research.

Casinos offer a variety of dining experiences to appeal to the tastes of different customers. The aim of this paper is to investigate the indirect impact of dining by restaurant type on gaming by worth segment.

Data from two hotel‐casinos were analyzed using time series regression analysis. Variables representing restaurant covers at steakhouse, buffet and casual dining venues were used to predict slot coin‐in for five customer worth segments.

Steakhouse dining was a significant predictor of slot coin‐in for high worth players, buffet and casual dining were related to low‐worth gaming volume, whereas medium‐worth players were impacted by a range of dining options.

Regression analysis does not imply causality, and the results may not hold for other casino properties or sample time periods.

The findings have implications for the optimal restaurant mix at casinos and the types of offers that are given to different customer worth segments. This study also helps casino operators evaluate the profitability of each type of restaurant they operate.

The research fills a gap in the casino literature by segmenting customers using the same metric as casino operators, namely gaming worth. It provides new insight into indirect dining‐gaming relationships by investigating different restaurant types.

This study explores the influence of sharing achievement (i.e. sustainability, enjoyment, and economic benefits) obtained by participating in the sharing economy on social entrepreneurial intention (SEI), as well as the role of perceived social worth and social entrepreneurial self-efficacy (SESE).

This study used multiple regression analysis on a sample of 331 MBA students aged between 24 and 48 years.

The findings indicate that sharing achievement is positively related with SEI, and perceived social worth mediates the relationship between them. Moreover, SESE not only has a moderating effect on the relationship between perceived social worth and SEI but also positively moderates the overall mediation model.

Entrepreneurship educators could focus on improving students' SESE through courses and training. Whereas, policymakers and decision makers should actively promote the sharing economy model and regulate its management. Moreover, existing organizers of the sharing economy should improve participants' sharing achievement.

This study determines the relationship between sharing achievement and SEI and enriches the push/pull theory from the perspective of pull factors in the context of the sharing economy. Moreover, by exploring the mediating effect of perceived social worth and the moderating effect of SESE, the study provides understanding on the influence mechanisms of sharing achievements on SEI.

This study aims to understand whether and how the use of performance measures in the context of healthcare organizations facilitates the dynamics of compromise or whether it creates moral struggles among a wide variety of actors. It offers novel insights into the concept of hybridity by investigating its underlying moral dimension. Drawing upon the sociology of worth theory (Boltanski and Thévenot, 1991, 2006), this paper examines how actors negotiate and compromise over time concerning issues of justice, involving the use of performance measures on a day-to-day basis.

The article presents a single case study of a medical unit in a French public hospital. Data were obtained through the ethnographic method, semi-structured interviews and internal financial and accounting documents.

Unlike earlier accounting studies, the authors analyze whether, and how, accounting, on one hand, contributes to the dynamics of compromise between actors with divergent values that characterize hybrid organizations, and, on the other hand, increases tensions among actors with convergent values involved in caregiving. This offers practical insights into three relational mechanisms underlying the dynamics of compromise and their limits through the time dimension.

The authors use a single case study in a country-specific context.

This study helps managers of healthcare organizations to understand the relationships between the use of performance measures and their impact on the evaluation of worth in practice.

In terms of theoretical contribution, the authors show how the sociology of worth (Boltanski and Thévenot, 1991, 2006) complements the analysis of hybridity and develop an original approach to understanding the ambivalent role of performance measures in bringing together divergent values within French public hospitals.

The purpose of this paper is to examine the multiplicity of views on integrated reporting and to consider the possibility of, and impediments to, reconciling these multiple rationales (“orders of worth”) and thus gain legitimacy through a compromise. This sheds light on the understanding of integrated reporting as such, as well as shows how legitimacy struggles are resolved in practice around complex accounting practices in heterogeneous environments.

This explorative paper empirically applies Boltanski and Thévenot's sociology of worth (SOW) framework to analyse integrated reporting in the Dutch reporting field. Data were collected using multiple methods, including 64 semi-structured in-depth interviews with a wide range of relevant actors, and documentary analysis. Data were coded for the presence of orders of worth and legitimating compromise mechanisms.

The author's analysis suggests that integrated reporting combines the disparate domains of industrial, market, civic and green order of worth. These different logics of valuation need to be reconciled in a compromise in order for integrated reporting to become a legitimate practice. Such a compromise requires a common interest, avoidance of clarification and maintenance of ambiguity. The author's analysis suggests these mechanisms are violated though, with the risk that integrated reporting gets captured by investors and accountants, leading to local private arrangements rather than durable legitimate compromise.

First, SOW informs the understanding of integrated reporting. It highlights in particular its fragility as fundamentally different rationales need to be reconciled, which is a challenge yet also gives rise to creative frictions. Second, the SOW framework creates the possibility for scholars to look closer at the dynamics of legitimacy and at the possible mechanisms to attain legitimacy in fragmented and heterogeneous environment.

The SOW framework offers tools for practitioners, in particular those working within a pluralistic context. The various mechanisms of compromise discussed in this paper provide practical guidelines for how to manage this complexity and gain or maintain legitimacy.

This rich empirical study combines a novel theoretical approach (the SOW framework) with an analysis of the relatively unexplored topic of integrated reporting. At the same time it introduces a conceptualisation of legitimacy that highlights communicative and constitutive dialogue and goes beyond fit and compliance.