When is helping considered helping? The recipient’s view of helping during the stages of receiving help

2019 ◽  
Vol 22 (1) ◽  
pp. 79-95 ◽  
Author(s):  
Shih Yung Chou ◽  
Charles Ramser ◽  
Tree Chang
Keyword(s):  
Theoretical Model ◽  
Attribution Theory ◽  
Social Cognitive ◽  
Cognitive Theory ◽  
Relevant Literature ◽  
Point Of View ◽  
Future Research ◽  
Content Type ◽  
Self Consistency ◽  
Theoretical Standpoint

PurposeThe purpose of this paper is to develop a theoretical model that describes when helping is considered helping from the recipient’s point of view.Design/methodology/approachThe theoretical model was conceptually developed by drawing upon attribution theory, self-consistency theory and social cognitive theory, as well as relevant literature.FindingsThe authors propose that receiving help encompasses three sequential stages: the pre-help-receiving stage, the help-receiving stage and the post-help-receiving stage. Additionally, the authors theorize that the more other-oriented helping motives are attributed by the recipient, the more likely the recipient views the helper’s help as helping, that the more self-esteem preserving behaviors along with helping actions the recipient receives from the helper, the more likely the recipient views the helper’s help as helping and that the more gaps between actual and desired level of task performance are closed by the helper’s help, the more likely the recipient views the helper’s help as helping.Originality/valueFrom a theoretical standpoint, this paper offers a process approach that may guide future research on help receiving in organizations.

Critiques and further directions for fraud studies

2020 ◽  
Vol 27 (2) ◽  
pp. 323-335 ◽  
Author(s):  
Ach Maulidi
Keyword(s):  
Social Cognitive Theory ◽  
Social Cognitive ◽  
Cognitive Theory ◽  
Empirical Work ◽  
Future Research ◽  
Effective Prevention ◽  
Content Type ◽  
Psychological Mechanisms ◽  
Cognitive Reasoning ◽  
Managerial Implications

Purpose The purpose of this study is to reconstruct the use of disposition variables as determinants of fraudulent behaviours. It is hoped, it stimulates our critical understanding of psychological aetiology on individual’s intention to perpetrate partial fraud or to co-offend. Design/methodology/approach This study was developed as a reflection of empirical work conducted in Indonesia public sectors. Findings By suggesting the important process of individual’s cognitive reasoning, this study identifies that there is an overlooked process made by prior studies in terms of personality traits as a strong predictive power for individual’s intention to commit fraudulent behaviours or white-collar crimes. This study argues that they should not be independently predictive of fraud behaviours. This study acknowledges that in the prediction of social behaviours, whether fraudulent behaviours or not, there are no absolute answers to or analyses of it. However, it is instructive to consider social cognitive theory in elucidating the psychological pathways associated with fraudulent behaviours. This is because it can bridge an appropriate lens in positioning personalised behaviours as a predictor of perpetrating fraudulent behaviours. Then, this study does not have any serious concerns about how many antecedents influence behaviours of intention to perform wrongdoings. However, the functioning of individual cognitive reasoning should not be ignored. Both theoretical and managerial implications from this study are discussed to suggest alternative theories on causes of fraudulent behaviours. Practical implications This study uses social cognitive theory as a basis of analysis. Through a simple analysis, a different perspective of treating the antecedents of fraud has been proposed, so that it can be used to develop more effective intervention that can deter fraudulent behaviours within an organisation. Originality/value This study theoretically explores psychological mechanisms or pathways related to the functioning of individual’s reasoning. Then, this study proposes the critiques, in which it is intended to stimulate another research on deepening and broadening a theory of fraud. In short, this study importantly also offers recommendations and opportunities for future research and organisations to develop effective prevention that can deter fraudulent behaviours.

Accounting and politicians: a theory of accounting information usefulness

2019 ◽  
Vol 31 (4) ◽  
pp. 496-517 ◽  
Author(s):  
Hassan A.G. Ouda ◽  
Ralf Klischewski
Keyword(s):  
Social Cognitive ◽  
Cognitive Theory ◽  
Accounting Information ◽  
Information Use ◽  
Collective Learning ◽  
Human Cognition ◽  
Future Research ◽  
Cognitive Fit ◽  
Content Type ◽  
Actual Use

Purpose How do cognitive aspects influence the use/non-use of accounting information by the politicians? The purpose of this paper is to conceptualize and theorize the readiness to use and the actual use of accounting information in relation to the human and social agency involved. Design/methodology/approach Applying cognitive fit theory and social cognitive theory, the authors explain how cognition of accounting information producers and users relates to their tasks and their environment. Analyzing cognitive matching, the authors develop accounting information usefulness as a function of the cognitive match between the accounting information producers and users. Findings The theoretical findings posit that cognitive fit increases with the degree of matching between the cognition of accounting information producers and the cognition of accounting information users. The theory proposes that enriching and matching the various cognitive factors lead to formation of more aligned mental representations to govern the processes of accounting information production and use as a prerequisite for the accounting information usefulness. Research limitations/implications By theorizing human cognition, behavior and learning, the authors seek to contribute to the explanation and prediction of accounting information use. Future research needs to empirically validate and/or further develop the propositions. Practical implications Practically, the conceptualization can be used to align individual and collective learning on both sides and to introduce information use audit as an instrument for supporting collective learning. Originality/value The theory of accounting information usefulness is the first attempt in public sector accounting literature to explain the relation of production and consumption of accounting information in relation to the cognition of the actors involved.

Social Cognitive Theory and Motivation

2019 ◽  
pp. 9-26 ◽  
Author(s):  
Dale H. Schunk ◽  
Ellen L. Usher
Keyword(s):  
Social Cognitive Theory ◽  
Self Efficacy ◽  
Goal Attainment ◽  
Social Cognitive ◽  
Cognitive Theory ◽  
Outcome Expectations ◽  
Social Comparisons ◽  
Future Research ◽  
Regulatory Processes ◽  
Social Environmental

Social cognitive theory is a theory of human behavior that emphasizes learning from the social environment. This chapter focuses on Bandura’s social cognitive theory, which postulates reciprocal interactions among personal, behavioral, and social/environmental factors. Persons use various vicarious, symbolic, and self-regulatory processes as they strive to develop a sense of agency in their lives. Key motivational processes are goals and self-evaluations of progress, outcome expectations, values, social comparisons, and self-efficacy. People set goals and evaluate their goal progress. The perception of progress sustains self-efficacy and motivation. Individuals act in accordance with their values and strive for outcomes they desire. Social comparisons with others provide further information on their learning and goal attainment. Self-efficacy is a critical influence on motivation and affects task choices, effort, persistence, and achievement. Recommendations are made for future research.

scholarly journals Integrating Theory in Co-design: An Abductive Approach

2021 ◽  
Vol 29 (1) ◽  
pp. 66-77
Author(s):  
Erin Hurley ◽  
Timo Dietrich ◽  
Sharyn Rundle-Thiele
Keyword(s):  
Social Cognitive Theory ◽  
Design Process ◽  
Social Marketing ◽  
Social Cognitive ◽  
Cognitive Theory ◽  
Expert Knowledge ◽  
Future Research ◽  
Abductive Inference ◽  
Design Framework ◽  
Research Recommendations

Co-design empowers people, giving them a voice in social marketing program design; however, approaches have mostly excluded expert knowledge. An abductive approach to co-design allows for inclusion of expert knowledge, providing theoretical guidance while simultaneously investigating user views and ideas extending understanding beyond known effective approaches. We use the seven-step co-design framework and outline how an abductive inference can be applied to co-design. Social cognitive theory constructs were integrated into the seven-step co-design process. The abductive approach to co-design was tested in two co-design sessions involving 40 participants. Findings demonstrate that theory can be successfully integrated into the seven-step co-design process through utilization of theory-mapped activity cards. This article provides guidance on how theory can be incorporated into ideation and insight generation. Limitations and future research recommendations are provided.

Private ethical fund investors across countries and time: a survey-based review

2015 ◽  
Vol 7 (4) ◽  
pp. 379-411 ◽  
Author(s):  
Anett Wins ◽  
Bernhard Zwergel
Keyword(s):  
Keyword Search ◽  
Relevant Literature ◽  
Future Research ◽  
Socially Responsible ◽  
Screening Criteria ◽  
Content Type ◽  
Responsible Investment ◽  
Private Investors ◽  
Ethical Funds ◽  
Fund Portfolio

Purpose – This paper aims to provide an overview of the literature to point out similarities and differences among private ethical investors across countries and time. Over the past three decades, many surveys have been conducted to advance the understanding of the demographic characteristics, motivation and morals of private ethical investors across countries and time. To date, the survey-based evidence on private investors into ethical funds is geographically rather segmented, and the research questions are fairly diverse. This permits only very temporally or regionally selective conclusions. Thereby, the authors identify interesting topics for future research. Design/methodology/approach – To identify the relevant literature for our review, the authors carried out a structured Boolean keyword search using major library services and databases. Findings – When questions about negative screening criteria are presented in a direct investment context, the consensus of private ethical investors “worldwide” (on average) is that social screening issues are most important, followed by ecological and moral topics. The percentage of ethical funds in the fund portfolio of the average private ethical investor in Europe seems to increase when the investor exhibits high degrees of pro-social attitudes and perceived consumer effectiveness. European private ethical investors are of the opinion that ethical funds perform worse but are less risky than conventional funds. Practical implications – The authors make suggestions on how investment companies should design their funds so that they can attract more socially responsible investors. Originality/value – The paper is of particular value because it focuses on private investors in the fast growing retail market of socially responsible investment funds.

The Roles of Knowledge Management and Cooperation in Determining Company Innovation Capability: A Literature Review

10.28945/4739 ◽  
2021 ◽  
Vol 16 ◽  
pp. 125-145
Author(s):  
Elan N Purwanto ◽  
Ernie T Sule ◽  
Imas Soemaryani ◽  
Yudi Azis
Keyword(s):  
Knowledge Management ◽  
Theoretical Model ◽  
Literature Review ◽  
Data Extraction ◽  
Relevant Literature ◽  
Future Research ◽  
Online Research ◽  
Innovation Capability ◽  
Research Model ◽  
Business Practitioners

Aim/Purpose: The aim of this study is to develop a research model derived from relevant literature to guide empirical efforts. Background: Companies struggle to innovate, which is essential for improving their performance, surviving in competition, and growing. A number of studies have discussed company innovation capability, stating that innovation capability is influenced by several variables such as cooperation and knowledge management. Therefore, further research is necessary to identify factors playing a role in enhancing innovation capability. Methodology: This study is based on systematic literature review. The stages are: (1) research scope review, (2) comprehensive online research, (3) journal quality assessment, (4) data extraction from journals, (5) journal synthesis, and (6) comprehensive report. The online research used Google Scholar database, by browsing titles, abstracts, and keywords to locate empirical research studies in peer-reviewed journals published in 2010-2020. Furthermore, 62 related articles were found, of which 38 articles were excluded from further analysis and 24 articles were selected because they were more related to the topic. Contribution: The results of this study enrich the research in the field of knowledge management, cooperation, and innovation capability by developing a conceptual framework of innovation capability. The proposed theoretical model may be fundamental in addressing the need of a research model to guide further empirical efforts. Findings: This study provides a research model derived from systematically reviewing relevant literature. The proposed theoretical model was done by incorporating the aspects of knowledge management, cooperation, and innovation capability. The model shows that knowledge management and cooperation are essential aspects of innovation capability. Furthermore, this study also provides the dimensions and sub dimensions of each variable that was established after synthesizing the literature review. Recommendations for Practitioners: Business practitioners can use the identified predictors of innovation capability and the dimensions of each variable to explore their company’s innovation capability. They can also take the relevant variables into consideration when making policies regarding innovation. Recommendation for Researchers: The theoretical model proposed in this study needs validation with further empirical investigation. Impact on Society: Readers of this paper can obtain an understanding that knowledge management and cooperation are essential aspects to consider in enhancing innovation capability. Future Research: Future studies should explore other dimensions of knowledge management and cooperation through alternative approaches and perspectives.

Mainstreaming pre-manufactured offsite processes in construction – are we nearly there?

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Joseph Kwame Ofori-Kuragu ◽  
Robert Osei-Kyei
Keyword(s):  
Construction Industry ◽  
Relevant Literature ◽  
Future Research ◽  
Content Type ◽  
Technical Paper ◽  
Sustainable Systems ◽  
Technology Firms ◽  
Current State ◽  
Academic Publications ◽  
The Subject

Purpose The purpose of this paper is to explore the current state of popular modern methods of construction (MMC) and pre-manufactured construction in the construction industry and propose a framework for future implications for practice and future research. Design/methodology/approach This technical paper is based on a narrative review of the extant literature on the subject. First, the Scopus search engine was used to retrieve relevant papers on MMC, offsite and pre-manufactured construction. Second, institutional literature such as reports by industry professional and trade bodies, literature from leading technology firms and contractors with experience of MMC were extracted. These two strands of literature were synthesised and a comprehensive discussion on the topic was provided. Findings Results show that journal publications on MMC and pre-manufactured construction have increased in the past decade. The paper found significant advances in the development of premanufactured and offsite construction approaches with many benefits. Offsite and pre-manufactured construction are viable and sustainable systems currently suitable for wider adoption as the mainstream construction method. Research limitations/implications This technical paper based on an integrative review of relevant literature could have benefitted from interviews of professionals with experience of offsite and pre-manufacture techniques and from wider availability of current academic publications on the subject. Validation of the framework has not been undertaken. Originality/value Not much-published work has been undertaken on the current state of development globally and the viability of these construction approaches. This paper evaluates evidence from academic and industry sources to address this gap. A framework has been developed which can help the industry’s industrialisation drive.

Contrasting supply chain traceability and supply chain visibility: are they interchangeable?

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Vivek Roy
Keyword(s):  
Supply Chain ◽  
Supply Chain Management ◽  
Information Sharing ◽  
Design Methodology ◽  
Relevant Literature ◽  
Future Research ◽  
Critical Element ◽  
Effective Management ◽  
Chain Management ◽  
Content Type

PurposeSupply chain traceability and supply chain visibility have become a critical element for the effective management of contemporary complex supply chains. At their core is information sharing, which has been acknowledged as a key prerequisite for logistics and supply chain performance, but whose notional underpinnings have not been delineated fully, leading to interchangeable deployment of these terms. Addressing the shortcoming, this paper aims to establish a contrast between the two notions.Design/methodology/approachDrawing from systematic review protocols, a multi-disciplinary review scope is constructed wherein the synthesis is strategized to primarily channel implications for the scholarship of logistics and supply chain management. The review is aimed at addressing two research objectives: (1) how the notions of traceability and visibility in supply chain management develop contrast in terms of their thematic emphasis and (2) to attain an integrative understanding of the notional convergence and divergence between supply chain traceability and visibility for raising strategic recommendations.FindingsThe review outcomes help contrast both the convergence and the divergence between traceability and visibility in the supply chain environment, and the differentiated but fundamental role that information sharing plays within these notions to outline why they are not interchangeable.Originality/valueThe originality of the findings lies in the conceptual synthesis of the relevant literature from both technological and non-technological perspectives to ultimately draw logistics and supply chain management implications. The review also points out key strategic considerations to demarcate the notional boundaries of traceability and visibility in future research.

A vegetarian educator in a meat obsessed country

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Cassandra Sturgeon Delia
Keyword(s):  
Transtheoretical Model ◽  
Social Cognitive ◽  
Cognitive Theory ◽  
Economic Status ◽  
Behavioural Change ◽  
Valuable Insight ◽  
Content Type ◽  
Identity Based ◽  
Consuming Country ◽  
Practical Implications

PurposeFood consumption is a result of a choice that is influenced by economic status, society, culture, psychosomatic elements (Bisogni et al., 2002) and religious factors (Dewan, 2017) creating an identity based on one's beliefs (Mennell et al., 1992). Although many versions exist, this diet is often established on an ideology to abstain from using animals for dietary needs (Smart, 2004). There has been much research to explore vegetarian motivation and impacts of this diet on health; however, first-hand accounts are few.Design/methodology/approachAutoethnography was undertaken to understand my experience as a vegetarian living within a primarily meat consuming country. The theoretical framework driving the research uses social cognitive theory (SCT), the transtheoretical model (TTM) and ethical theory to address the vegetarian experience and emotions generated through such encounters.FindingsData collected, including conversations, headnotes and teaching material, were transcribed and categorised into four emerging themes including vegetarian experience, culture, identity as an educator; and impacts of beliefs. The author also discusses the motives for converting to vegetarianism and the experiences that came with behavioural change. Obstacles and opportunities presented by living in a dominant meat society are explored and the author’s influence on others as an educator, as a citizen in society and as a member of a family.Research limitations/implicationsBeing new to autoethnography proved to be a limitation in the study.Practical implicationsThis research may prove useful for researchers to gain an insider's view of a vegetarian's experience, and how the lifestyles impact students and others in a social context from the author's perspective.Social implicationsAutoethnography regarding vegetarianism from an educator's perspective is lacking and hence may give an insight to help fill the literature gap and change perspectives towards the vegetarian community.Originality/valueAutoethnography regarding vegetarianism from an educators perspective is lacking; hence, this would be a valuable insight to add to the literature gap.

scholarly journals Helping auditors identify deception through psycholinguistics

2018 ◽  
Vol 25 (4) ◽  
pp. 1062-1076 ◽  
Author(s):  
Rebecca Nicolaides ◽  
Richard Trafford ◽  
Russell Craig
Keyword(s):  
Oral Language ◽  
Research Agenda ◽  
Relevant Literature ◽  
Bibliographic Databases ◽  
Future Research ◽  
Content Type ◽  
Fraud Risk ◽  
Critical Elements ◽  
Future Research Agenda ◽  
Wide Range

Purpose This paper reviews an array of psycholinguistic techniques that auditors can deploy to explore written and oral language for signs of deception. The review is drawn upon to propose some elements of a forward research agenda. Design/methodology/approach Relevant literature across several disciplines is identified through keyword searches of major bibliographic databases. Findings The techniques highlighted have considerable potential for use by auditors to identify audit contexts which merit closer audit investigation. However, the techniques need further contextual empirical investigation in audit contexts. Seven specific propositions are presented for empirical testing. Originality/value This paper assembles literature on deceptive communication from a wide range of disciplines and relates it to the audit context. Auditors’ attention is directed to potential linguistic signals of fraud risk, and opportunities for future research are suggested. The paper is consciousness-raising, has pedagogic purpose and suggests critical elements for a future research agenda.

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