Why does affect matter in accounting: a review of experimental studies on the effect of affect

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Xin Geng ◽  
Manos Kalargiros
Keyword(s):  
Sampling Method ◽  
Theoretical Foundation ◽  
Experimental Studies ◽  
Financial Accounting ◽  
Future Research ◽  
Content Type ◽  
Research Opportunities ◽  
Accounting Judgments ◽  
Functional Areas ◽  
Theoretical Foundations

PurposeThe effect of affect in accounting contexts has recently attracted interest, but numerous questions still remain. Given that affect can significantly impact a variety of accounting judgments and decisions in theoretically different manners, the purpose of this synthesis is to understand the state of extant accounting literature in affect and identify directions for future research.Design/methodology/approachThis synthesis systematically reviews experimental accounting papers related to affect in both theoretical and functional respects. The authors first elaborate on the affect infusion theory as the theoretical foundation for the synthesis. The authors then present the sampling method. In Section 4, the authors conceptually and factually summarize affect accounting papers in terms of four major functional areas: auditing, managerial/corporate accounting, tax and financial accounting. The implications of moderators examined in some papers are also discussed. Finally, the authors conclude by revisiting the importance of affect in accounting contexts.FindingsThroughout the synthesis, the authors provide future research opportunities with respect to theories, each functional area and other gaps in the accounting literature.Originality/valueThis synthesis contributes to the accounting literature by providing a pathway to understand the development of accounting research on affect, integrating theoretical foundations and offering future research opportunities to advance the literature.

Understanding integrated thinking: evidence from the field, the development of a framework and avenues for future research

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Cristiano Busco ◽  
Fabrizio Granà ◽  
Giulia Achilli
Keyword(s):  
Design Methodology ◽  
Future Research ◽  
Research Projects ◽  
Special Issue ◽  
Content Type ◽  
Research Opportunities ◽  
Energy Company ◽  
New Research ◽  
Academic Debate

Purpose This study aims to develop a framework to systematize the emerging literature on integrated thinking and offers empirical insights on how integrated thinking has been practiced within an organization. The paper also introduces the contributions that compose the special issue “exploring integrated thinking in action: theoretical interpretations and evidence from the field” and outlines avenues for future research. Design/methodology/approach The paper critically reviews the literature on integrated thinking and proposes a framework that classifies prior studies into three areas, namely, integrated thinking and sustainable strategies; integrating thinking in practice; the concept and measures of integrated thinking. The study also provides an illustration of the ways in which integrated thinking has been adopted by a European energy company to shape and execute its purpose-driven strategy, as well as the benefits that have emerged. The paper uses the framework developed from the literature to introduce the contributions of the special issue and to suggest future research opportunities. Findings The study shows that while the literature on integrated thinking is still in its infancy, the evidence emerging from contemporary organizations supports empirical-driven research and stimulates a variety of theoretical and empirical contributions that will enable the academic debate to move forward. Originality/value The theoretical and practical insights offered by this study, together with those provided by the papers of this Meditari Accountancy Research special issue, will foster future research on integrated thinking. In particular, the framework developed in this paper may be drawn upon by researchers to plan new research projects on integrated thinking and its adoption within organizations.

Cultivating creative workplaces through mindfulness

2019 ◽  
Vol 32 (1) ◽  
pp. 15-31 ◽  
Author(s):  
Ellen Keithline Byrne ◽  
Tojo Thatchenkery
Keyword(s):  
Treatment Group ◽  
Comparison Group ◽  
Small Sample Size ◽  
Experimental Studies ◽  
Small Sample ◽  
Mindfulness Training ◽  
Laboratory Research ◽  
Future Research ◽  
Sample Population ◽  
Content Type

Purpose The purpose of this paper is to examine how mindfulness training impacts creativity with individuals in a workgroup and propose a methodology for future research. Design/methodology/approach The methodology developed drew on existing laboratory-based research and applied those designs in a real-world application. The sample participants were from a mid-sized real estate firm that included ten realtors and support staff, six in the treatment group and four in the comparison group. The study took place over 16 weeks where pre-test and post-test mindfulness and creativity assessments were administered. A five-week mindfulness training was conducted with the treatment group and following the post-tests with the comparison group. Findings Results indicated that the mindfulness training positively impacted creativity in the moment and over time. There was evidence that the mindfulness training positively impacted an individual’s level of attention and awareness in daily activities which is likely to influence creative outcomes in organizational settings. Research limitations/implications This study shows that it is possible to design experimental studies in work settings and contribute to the empirical research about mindfulness despite the widely held perception about scarcity of time and lack of access to do such research. The findings also build on existing literature and address some of the gaps in current research. The most notable limitation relates to the small sample size. Practical implications The finding affirms that even a short but consistent practice of mindfulness in organizations can lead to a measurable increase in creativity. Originality/value This empirical study adds value to existing literature by expanding laboratory-based methodology to a practical application. One of the unique aspects of this research relates to the sample population. This research was conducted with an intact workgroup and translates the insights gained from laboratory research to a potential benefit for an organization by applying a version of this methodology to enhance its workgroup creativity.

A review on risk-taking in tournaments

2019 ◽  
Vol 14 (2) ◽  
pp. 559-568 ◽  
Author(s):  
Zejun Li ◽  
Chengyuan Wang ◽  
Qiong Wang ◽  
Biao Luo
Keyword(s):  
Literature Review ◽  
Qualitative Analysis ◽  
Risk Taking ◽  
Design Methodology ◽  
Future Research ◽  
Content Type ◽  
Research Opportunities ◽  
Tournament Theory ◽  
Bibliographic Retrieval ◽  
Antecedents And Consequences

Purpose This paper aims to summarize antecedents and consequences of risk-taking in tournaments and show the development of tournament optimization considering risk-taking. Moreover, further expansion expectations related to antecedents and consequences of risk-taking in tournaments and tournament optimization considering risk-taking are discussed. Design/methodology/approach A comprehensive bibliographic retrieval and further literature review and systematics re-organization are used to build the framework with respect to risk-taking in tournaments. Then, qualitative analysis is used to present conclusions of existing research. Findings By summarizing various antecedents, different consequences and tournament optimizations with regard to risk-taking in tournaments of existing research, the authors present a series of research opportunities regarding risk-taking in tournaments that can propel the advancement of tournament theory. Originality/value The studies on risk-taking in tournament have been recently received wide attention and are growing vigorously. Based on the summary and re-organization, the framework of literature studying risk-taking in tournaments is built. This literature review also helps researchers learn the advance of risk-taking in tournament and provides fruitful direction for future research on this topic.

Big data and performance measurement research: trends, evolution and future opportunities

2020 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Alberto Sardi ◽  
Enrico Sorano ◽  
Valter Cantino ◽  
Patrizia Garengo
Keyword(s):  
Big Data ◽  
Performance Measurement ◽  
Performance Measurement System ◽  
Future Research ◽  
Holistic View ◽  
Content Type ◽  
Digital Revolution ◽  
Research Opportunities ◽  
And Performance ◽  
Number Of Publications

Purpose Current literature recognised big data as a digital revolution affecting all organisational processes. To obtain a competitive advantage from the use of big data, an efficient integration in a performance measurement system (PMS) is needed, but it is still a “great challenge” in performance measurement research. This paper aims to review the big data and performance measurement studies to identify the publications’ trends and future research opportunities. Design/methodology/approach The authors reviewed 873 documents on big data and performance carrying out an extensive bibliometric analysis using two main techniques, i.e. performance analysis and science mapping. Findings Results point to a significant increase in the number of publications on big data and performance, highlighting a shortage of studies on business, management and accounting areas, and on how big data can improve performance measurement. Future research opportunities are identified. They regard the development of further research to explain how performance measurement field can effectively integrate big data into a PMS and describe the main themes related to big data in performance measurement literature. Originality/value This paper gives a holistic view of big data and performance measurement research through the inclusion of numerous contributions on different research streams. It also encourages further study for developing concrete tools.

Organizational forgetting Part II: a review of the literature and future research directions

2020 ◽  
Vol 27 (5) ◽  
pp. 417-427
Author(s):  
Stefania Mariano ◽  
Andrea Casey ◽  
Fernando Oliveira
Keyword(s):  
Research Agenda ◽  
Organizational Context ◽  
Journal Article ◽  
Future Research ◽  
Power Dynamics ◽  
Content Type ◽  
Research Opportunities ◽  
Future Research Agenda ◽  
Multilevel Perspective ◽  
Organizational Forgetting

Purpose The purpose of this two-part paper is to provide a summary of current research opportunities in organizational forgetting literature and a future research agenda. Design/methodology/approach The summary of current research opportunities and future research agenda is drawn from the systematic literature review and synthesis reported in Part I. Findings Two broad areas for future research are proposed: A first area that highlights a need to address integrative theoretical challenges that include issues of temporality, history, power dynamics, and organizational context. A second area that highlights a need to reconcile contradicting explanations – such as whether technological sophistication and codification practices versus social networks prevent knowledge depreciation and loss – through a multilevel perspective. Research limitations/implications Limitations relate to time span coverage and journal article accessibility. Originality/value This Part II paper provides a summary of current research opportunities and offers directions for future research on organizational forgetting.

Authentically, proudly ethical

2020 ◽  
Vol 54 (2) ◽  
pp. 351-379 ◽  
Author(s):  
Felix Septianto ◽  
Fandy Tjiptono ◽  
Denni Arli
Keyword(s):  
Unethical Behavior ◽  
Experimental Studies ◽  
Underlying Mechanism ◽  
Consumer Acceptance ◽  
Behavioral Measure ◽  
Future Research ◽  
Content Type ◽  
Serial Mediation ◽  
Moral Decoupling ◽  
Authentic Pride

Purpose Prior research suggests that consumers can engage in moral decoupling by separating their judgments of morality from their judgments of performance. Hence, they might rationalize the benefits of unethical behavior without condoning the behavior itself. This paper aims to study how a discrete positive emotion, such as authentic pride, can mitigate moral decoupling. Design/methodology/approach Using three experimental studies, this research investigates and tests the underlying mechanism driving authentic pride, its effects and its key moderator. The results are analyzed using ANOVAs, regression-based serial mediation and moderated mediation analyses. Findings The results show that authentic pride decreases consumer acceptance of unethical behavior across different contexts, including purchase intentions for unethically manufactured products (Study 1), evaluations of the corporate social responsibility activities of a tobacco company (Study 2) and acceptance of questionable consumer behavior in daily situations (Study 3). Research limitations/implications This research explores attitudes and behavioral intentions as dependent variables. It would thus be of interest for future research to examine a behavioral measure. Practical implications Given the potential problems of moral decoupling among consumers, marketers can devise effective strategies to reduce this problem using authentic pride appeals. Originality/value This research demonstrates how authentic pride can decrease consumer acceptance of unethical behavior. More importantly, this research enriches our understanding of the underlying mechanism driving the influence of authentic pride such that it increases the belief in a just world, which in turn lowers moral decoupling (a serial mediation).

The impact of accounting regulation on non-profit revenue recognition

2019 ◽  
Vol 20 (2) ◽  
pp. 190-206 ◽  
Author(s):  
Charles A. Barragato
Keyword(s):  
Information Content ◽  
Balance Sheet ◽  
Accounting Standards ◽  
Financial Accounting ◽  
Future Research ◽  
Content Type ◽  
Non Profit ◽  
Non Profit Organizations ◽  
The Impact

Purpose The purpose of this paper is to examine the requirement that non-profit organizations recognize unconditional promises to give as assets and revenues in the year promises are received as mandated by Statement of Financial Accounting Standards (SFAS) No. 116. Design/methodology/approach Using the adoption of SFAS No. 116 and financial information reported on Internal Revenue Service Form 990, the study examines the requirement that non-profit organizations recognize unconditional promises to give as assets and revenues in the year promises are received. Combining insights derived from a model developed by Dechow, Kothari and Watts (1998) with the rationale applied by the Financial Accounting Standards Board (FASB) in mandating recognition treatment, it adopts the view that information about promises to give is relevant if it useful in assessing probable future cash inflows. The study also employs relative tests of predictive ability to assess competing specifications. Findings The study finds that recognizing unconditional promises to give as assets and as revenues in the year received improves predictions of next period’s cash inflows. It also finds that accrual-based contribution revenue consistently provides information content that is incremental to cash-based contribution revenue. Research limitations/implications This paper has implications for several other lines of research as well. First, an ancillary concern expressed by many organizations in the non-profit sector was that the recognition of multi-year promises to give would adversely affect trends in long-term giving. In this regard, another promising line of inquiry would be to empirically test the Standard’s impact on the time-series properties of contributions and short- and long-term giving trends. Second, future research might consider conducting tests after partitioning by NTEE/NAICS classification, as well as substituting or supplementing the SOI data with financial statement data. Third, future research might consider applying the approach used in this study to other industries or groups for which market prices are not readily ascertainable. Data constraints, including the calculation of cash flow information indirectly from the balance sheet, impose limitations on this study. Practical implications This study documents that by recognizing unconditional promises to give as assets and revenues in the period received, donors, creditors and other users gain useful information about probable future cash inflows – a fundamental element of the accrual process and one of several important factors used to evaluate an organization’s ability to sustain future operations. This information is valuable to stakeholders and practitioners who rely on this information to make informed decisions. It is also helpful to standard setters in establishing guidelines that improve the usefulness of financial reporting for non-profits. Originality/value The paper contributes to existing literature by operationalizing, in a non-profit setting, a model that describes the relationship among revenues, accruals and cash flows. It fills a gap in the accrual literature regarding the relevance of non-profit revenue accruals. The study is the first to employ a relative information content approach to assess non-profit standards, which provides useful input to policy makers and end users. It affirms that many of the key conventions and elements embodied in the FASB Concepts Statements apply to non-profits as well, which heretofore has not been studied extensively. The results are also consistent with Accounting Standards Update 958, Not-for-Profit Entities, which requires that non-profits provide users with information about liquidity, including how they manage liquid resources needed to meet cash requirements for general expenditures within one year of the date of the statement of financial position.

scholarly journals The human factor in SCM

2017 ◽  
Vol 47 (4) ◽  
pp. 238-262 ◽  
Author(s):  
Timm Schorsch ◽  
Carl Marcus Wallenburg ◽  
Andreas Wieland
Keyword(s):  
Supply Chain ◽  
Supply Chain Management ◽  
Research Field ◽  
Future Research ◽  
Comprehensive Overview ◽  
Social Phenomena ◽  
Chain Management ◽  
Content Type ◽  
Research Opportunities ◽  
Meta Theory

Purpose The purpose of this paper is to advance supply chain management by describing the current state of behavioral supply chain management (BSCM) research and paving the way for future contributions by developing a meta-theory for this important field. Design/methodology/approach The results are generated by applying the systematic literature review methodology and an iterative theory-building approach involving a panel of academics. Findings This review provides a comprehensive overview of the BSCM research landscape. Additionally, a meta-theory of BSCM is presented that encompasses all central elements of the research field and introduces the concept of emergence to the field of BSCM. Furthermore, five promising future research opportunities are formulated. Research limitations/implications The critical discussions and the formulated research opportunities will help scholars in positioning their research to enhance its contribution. Practical implications Results from this research indicate that supply chain decisions benefit from explicit consideration for cognitive and social phenomena. Originality/value This review is the first to provide a comprehensive overview of the field of BSCM research and facilitates BSCM in advancing further.

Can vague brand slogans promote desirable consumer responses?

2014 ◽  
Vol 23 (4/5) ◽  
pp. 282-294 ◽  
Author(s):  
David Strutton ◽  
Widyarso Roswinanto
Keyword(s):  
Content Analysis ◽  
Purchase Intention ◽  
Experimental Studies ◽  
Brand Attitude ◽  
Future Research ◽  
Word Count ◽  
Content Type ◽  
Consumer Responses ◽  
Brand Recall ◽  
Definition Of

Purpose – This study aims to investigate the effects associated with the strategic use of vague, as opposed to precise, advertised brand slogans on various consumer responses. Design/methodology/approach – A content analysis study was conducted to explore the pattern of vagueness in advertising slogans from 1,441 consumer-oriented brands. Based on the resultant delineation/definition of vagueness, two experimental studies followed. Vignette advertising slogans were manipulated to achieve different level of vagueness. The initial 2 × 2 factorial between subjects design engaged vagueness level of brand slogans and consumers’ need for cognition as factors. Brand recall functioned as the dependent variable. The second experiment featured another 2 × 2 factorial design that used vagueness level and length of brand slogan as factors. Brand attitude, persuasiveness and purchase intention functioned as dependent variables. Findings – Vagueness level of advertising/branding slogans did not significantly affect brand recall. Interactions between vagueness level and length of advertisement slogans exercised significant effects on evoked thought, brand attitude and persuasiveness but not on purchase intention. At net, this study generated original theoretical and managerial insights about how and why desirable branding outcomes can be generated by managing the vagueness and word count of brand slogans, and a platform from which future research on this topic could be based. Research limitations/implications – First, the sample was limited to the southwestern USA. Second, in the slogan vignettes that were used, other cues were deliberately eliminated. A brand slogan essentially devoid of other cues may have been perceived as less realistic by respondents, thus reducing the relevance of their responses. However, a similar tradeoff always exists between more realistic states and controlled conditions. Practical implications – This study produces original theoretical and managerial insights about how and why several desirable branding outcomes are likely to result when vague, rather than precise, advertising slogans are deployed under certain manageable conditions. Each insight just referenced ensues from a study that itself was grounded in an extensive content analysis of contemporary print advertising slogans. This content analysis generated a substantial amount of practical and actionable insight about the treatment and use and management of slogans. This study demonstrates that the vagueness, precision and/or word count of slogans can be manipulated in ways that yield three communication outcomes that redound directly to the marketing interests of brand and advertising managers. Originality/value – The findings provide unique insight into how vagueness level of advertising slogans can be managed and how such a level can affect consumers’ perceptions.

I am ugly, but I am tender: the dominance of moral character and warmth

2018 ◽  
Vol 8 (2) ◽  
pp. 153-176
Author(s):  
Joseph W. Chang
Keyword(s):  
Experimental Studies ◽  
Moral Character ◽  
Negative Influence ◽  
Thinking Styles ◽  
Future Research ◽  
Moral Intuitions ◽  
Content Type ◽  
Brand Evaluations ◽  
Culture Characteristics ◽  
The Impact

Purpose The purpose of this paper is to investigate the dominance of athlete endorser characteristics (i.e. moral character vs warmth) on athlete endorser perception and the influence of tarnished athlete endorsers (i.e. immoral character vs coldness) on brand evaluations from the perspectives of perceiver characteristics, including dispositional tendency, innate moral intuitions, and self-location (SL). Design/methodology/approach This research consists of three experimental studies with 135, 72, and 91 participants, respectively. Study 1 compared the dominance of moral character and warmth on athlete endorser perception. Study 2 examined the impact of perceiver characteristics on the cause-and-effect relationship between tarnished athlete endorsers (i.e. immoral character vs coldness) and brand evaluations. Study 3 investigated the cross-cultural generalizability of the US-based research findings in Study 2 for Indians. Findings Moral character is more influential than warmth on athlete endorser evaluations. Tarnished athlete endorsers with immoral character exert more negative influence than tarnished athlete endorsers with coldness characteristic on brand evaluations. Except for dispositional tendency, innate moral intuitions and SL moderate brand evaluations. Endorser and perceiver characteristics yield asymmetric patterns of influence on Americans’ and Indians’ brand evaluations. Research limitations/implications Future research is needed to verify the causal effects of thinking styles on the relationship between tarnished athlete endorsers and brand evaluations. Practical implications The determination of endorsement continuity has to jointly consider the characteristics of endorsers, perceivers, and cultures. Originality/value This research contributes to the endorsement research by advancing the research scopes of athlete endorser, perceiver, and culture characteristics.

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