The effect of teaching style and academic enthusiasm of accounting and auditing students on stress, aggression, and anxiety

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Arash Arianpoor ◽  
Hameed Mohsen Khayoon
Keyword(s):  
Structural Equation ◽  
Design Methodology ◽  
Sampling Method ◽  
Structural Model ◽  
Teaching Style ◽  
Equation Modeling ◽  
Statistical Population ◽  
Content Type ◽  
Confirmatory Factor ◽  
Negative Effect

Purpose This study aims to investigate the effect of teaching style and academic enthusiasm of Iraqi accounting and auditing students on their stress, aggression and anxiety. Design/methodology/approach The statistical population in this study consists of two parts. The first is the Iraqi accounting and auditing students in Iran and the second is the Iraqi accounting and auditing students in Iraq. By available non-probability sampling method, 62 people (Iraqi students in Iran) and 102 (Iraqi students in Iraq) were selected as samples. In this research, a questionnaire was used to collect information. The validity of the questionnaire’s structure was confirmed by confirmatory factor analysis. Also, Cronbach’s alpha coefficients in this study indicating the measurement tool’s reliability. In this research, structural equation modeling has been used to analyze and test the hypotheses. The primary criteria for determining the coefficient and evaluating the path coefficients were used to evaluate the structural model. Findings Findings indicate that in Iraqi students in Iraq and Iraqi students in Iran, teaching style negatively affects stress, aggression and accounting and auditing students’ anxiety. Also, in the group of Iraqi students in Iraq and the group of Iraqi students in Iran, the eagerness to study has a significant negative effect on accounting and auditing students’ stress and anxiety. In contrast, the effect of the desire to study accounting and auditing students’ aggression was confirmed only in Iraqi students in Iraq. Originality/value As the accounting and auditing professions are among the most stressful occupations that increase the characteristics of aggression and anxiety in the employees of that profession, the results of leading research can show that the stress, anxiety and aggression of accounting and auditing students how to reduce through training so that their stress, anxiety and aggression do not appear in the workplace and the reports of accountants and auditors are not affected.

Do tourists’ emotional experiences influence images and intentions in yoga tourism?

2019 ◽  
Vol 74 (3) ◽  
pp. 646-665 ◽  
Author(s):  
Pramod Sharma ◽  
Jogendra Kumar Nayak
Keyword(s):  
Behavioral Intentions ◽  
Structural Equation ◽  
Design Methodology ◽  
Predictive Power ◽  
Equation Modeling ◽  
Emotional Experiences ◽  
Content Type ◽  
Confirmatory Factor ◽  
Using Data ◽  
Practical Implications

Purpose The purpose of this study is to investigate the influence of tourists’ emotional experiences on predicting behavioral intentions via cognitive, affective and overall image in yoga tourism. Design/methodology/approach This study was conducted using data collected from 398 tourists visiting a yoga tourism destination in India. Confirmatory factor analysis and structural equation modeling were used in analyzing the collected data. Findings The study confirmed that specific tourists’ emotions act as a predictor of cognitive, affective and overall image. This in turn influenced the behavioral intentions of tourists. The effect of specific emotions on affective image was stronger than on cognitive image in yoga tourism. Practical implications The marketing campaign of yoga tourism should highlight the special benefits of yoga to activate, stimulate and influence tourists toward yoga tourism, thereby improving the flow of future tourists. It would also help in better positioning and promoting yoga tourism as a unique and distinct niche tourism market. Originality/value This study contributed to the literature by understanding the predictive power of specific emotions on behavioral intentions via, cognitive, affective and overall image in yoga tourism. As far as the authors’ knowledge is concerned, this study is first known attempt to investigate such relationships in tourism literature.

Outsourcing decision: do strategy and structure really matter?

2018 ◽  
Vol 31 (1) ◽  
pp. 26-46 ◽  
Author(s):  
Deepa Mishra ◽  
Sameer Kumar ◽  
R.R.K. Sharma ◽  
Rameshwar Dubey
Keyword(s):  
Structural Equation ◽  
Design Methodology ◽  
Research Study ◽  
Theoretical Framework ◽  
Equation Modeling ◽  
Content Type ◽  
Strategic Orientations ◽  
Confirmatory Factor ◽  
Strategy And Structure ◽  
Outsourcing Decision

Purpose Although there is a growing body of literature on human resource (HR) outsourcing, there are still unresolved issues regarding the level of outsourcing HR activities initiated in firms having different strategies and structures. This is relevant to examine because firms with different orientations (strategy and structure) cannot do HR outsourcing at the same level. The paper aims to discuss these issues. Design/methodology/approach A theoretical framework is developed and empirically validated using survey data from 184 manufacturing firms in India. The analysis involved testing a number of hypotheses through statistical techniques using the confirmatory factor analysis and structural equation modeling. Findings The results indicate that firms having prospector orientation are more likely to outsource non-core HR activities as compared to firms having analyzer and defender orientation strategies, in that order. However, in comparison to non-core HR activities, core HR activities are less likely to be outsourced by firms with different strategic orientations (prospector, analyser, and defender). Originality/value This research study underscores the linkage between HR outsourcing and strategy and structure of a firm by developing a theoretical framework.

Structural equation modeling for validating impact of 5S implementation on business excellence of manufacturing organizations

2017 ◽  
Vol 34 (9) ◽  
pp. 1592-1615 ◽  
Author(s):  
Jugraj Singh Randhawa ◽  
Inderpreet Singh Ahuja
Keyword(s):  
Structural Equation Modeling ◽  
Structural Equation ◽  
Design Methodology ◽  
Equation Modeling ◽  
Content Type ◽  
Business Excellence ◽  
Confirmatory Factor ◽  
Manufacturing Organizations ◽  
High Level ◽  
Significant Factors

Purpose The purpose of this paper is to deploy structural equation modeling (SEM) technique to empirically validate the interrelationships amongst significant variables of 5S implementation and business excellence performance parameters (BEPP) in SEM_5S model. Design/methodology/approach The confirmatory factor analysis approach is utilized to generate the effective SEM_5S model by using AMOS 20.0 (analysis of moment structures) software. The data have been collected from different manufacturing organizations that have successfully deployed the 5S program by using well-designed questionnaire for the evaluation of SEM_5S model. Findings SEM of 5S various parameters has established that attributes like top management involvement initiatives, employee involvement initiatives, basic 5S initiatives (BFSI) and fifth S initiatives (Shitsuke) should be holistically emphasized during the implementation of 5S program, leading to attainment of high level of melioration in the BEPP. SEM has been deployed to evaluate the original and modification indices of the model, which further establishes the improvement in SEM’s effectiveness. The model establishes the significant impact of 5S implementation on business excellence of manufacturing organizations. Originality/value The outcomes of the study will help the organizational managers, HR executives and practitioners from manufacturing organizations to know about the significant factors which should be followed holistically to achieve overall organizational business excellence through strategic 5S initiatives.

Factors influencing the learning of accounting information systems (AIS)

2019 ◽  
Vol 36 (3) ◽  
pp. 226-245
Author(s):  
Mahdi Moradi ◽  
Hossein Tarighi ◽  
Reza Hosseinipour ◽  
Mahdi Saravani
Keyword(s):  
Information Systems ◽  
Student Learning ◽  
Structural Equation ◽  
Teaching Style ◽  
Accounting Information ◽  
Equation Modeling ◽  
Statistical Population ◽  
Content Type ◽  
Factors Affecting ◽  
Accounting Information Systems

Purpose The purpose of this paper is to investigate factors affecting the students’ learning of the concepts of the accounting information systems (AIS) in Iran. Design/methodology/approach The statistical population of the study is the accounting and auditing students (Master’s degree) who have the lesson of AIS at state and private universities, as well as the institutes of higher education in 2017. The Likert scale has been used to design questionnaires. Further, the data were analyzed using structural equation modeling with the partial least squares technique. Findings Overall, after analyzing and comparing the results of the hypotheses, it was found that, respectively, “assistance to students,” “the power of critical thinking,” “academic professors skills,” “kind of transition to university,” “AIS course structure,” “proper timing of AIS presentation,“ “presentation of a prerequisite course” and finally, “appreciation of AIS” have the greatest impact on the level of student learning in AIS lesson. The results of this paper showed that “teaching style” and “having the previous background of the information system concepts” do not have a statistically significant effect on students’ general learning. Originality/value Without any overstatement, this paper will warn educational authorities in emerging countries that lack of attention to factors affecting university students’ learning can have serious consequences for the market of a country. Other than that, this paper will make university professors aware of the effects of effective methods for better student learning in the field of information technology, so that they can make a better assessment of the importance of AIS course.

The influence of YouTubers on followers’ use intention

2020 ◽  
Vol 14 (2) ◽  
pp. 173-194
Author(s):  
Stela Cristina Hott Corrêa ◽  
João Luiz Soares ◽  
Juliana Maria Magalhães Christino ◽  
Marlusa de Sevilha Gosling ◽  
Carlos Alberto Gonçalves
Keyword(s):  
Structural Equation ◽  
Design Methodology ◽  
Structural Model ◽  
Equation Modeling ◽  
Content Type ◽  
Conceptual Connection ◽  
Antecedent Variable ◽  
Behavioural Aspects ◽  
The Relationship ◽  
Practical Implications

Purpose This study aims to investigate the relationship between the follower’s engagement with YouTubers and his/her intention of using a brand they advertise or use. Self-connection, brand love and trust are mediating variables concerning the YouTuber–follower relationship and involvement is the antecedent variable of the engagement. Design/methodology/approach A survey was carried out and 272 YouTubers’ followers responded. The structural model was tested by covariance-based structural equation modeling using the software R, v3.6.0. Findings The present study reveals that the follower’s engagement with YouTubers presents itself within cognitive, affective and behavioural aspects; it rises from the involvement the followers have with their favourite YouTuber. Engagement, enhanced by self-connection, love and trust in the YouTuber, impacts the intention of use of a brand he/she indicates or uses. Practical implications YouTube is a relevant channel for advertising and promoting a brand. Hence, the company should bear in mind the fact that the YouTuber appointed to represent its image must be connected to the feelings and interests of their followers as well as those of the brands to be publicised. Originality/value The present research proposes a novel conceptual connection to engagement, established no longer by the brand of a product or service, but by YouTubers. It aims at rendering contribution to this subject as it investigates the correlation of use intention of a brand, subject to the engagement with a human brand, herein represented by YouTubers.

Loyalty motivations for religious tourism: Indonesian Muslim travelers umrah participating in umrah pilgrimage to Mecca, Saudi Arabia

2019 ◽  
Vol 75 (2) ◽  
pp. 466-478 ◽  
Author(s):  
Cedric Hsi-Jui Wu ◽  
Ali Mursid
Keyword(s):  
Structural Equation ◽  
Sampling Method ◽  
Perceived Value ◽  
Total Sample ◽  
Equation Modeling ◽  
Content Type ◽  
Confirmatory Factor ◽  
Helping Others ◽  
Religious Tourism ◽  
Organizational Rewards

Purpose This paper aims to investigate how motivation aspects including expected organizational rewards (EOR) and enjoyment in helping others (EHO) drive umrah travelers’ participation. Furthermore, it verifies the effect of umrah travelers’ participation on loyalty and assesses the perceived value and umrah travelers’ satisfaction emerging in this relationship. Design/methodology/approach The survey uses the purposive sampling method. Data analysis uses confirmatory factor analysis and structural equation modeling with a total sample of 438 umrah travelers. Findings The results show that EOR and EHO affect umrah travelers’ participation; umrah travelers’ participation has a direct effect on umrah travelers’ loyalty; and all the relationships between umrah travelers’ participation, perceived value, satisfaction and loyalty are significant. Originality/value This study contributes to the theory of religious tourism particularly in identifying the motivation aspects as the antecedents of umrah travelers’ participation beyond religiosity. Furthermore, this study provides the theory of umrah travelers’ participation and loyalty and proposes that perceived value and satisfaction emerge in this relationship.

Healthy food exposition attendees’ purchasing strategies: a mental budgeting perspective

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Xiaoxiao Fu ◽  
Bingna Lin ◽  
Yao-Chin Wang
Keyword(s):  
Structural Equation ◽  
Healthy Food ◽  
Equation Modeling ◽  
Content Type ◽  
Price Consciousness ◽  
Proposed Model ◽  
Confirmatory Factor ◽  
Negative Effect ◽  
Psychological Mechanism ◽  
Mental Budgeting

Purpose Grounded in the theory of mental budgeting, this paper aims to investigate how the regret and perfectionism of exposition attendees influences their purchasing strategy. Design/methodology/approach This research collected on-site data at a well-established specialty food exposition in China. Confirmatory factor analysis and structural equation modeling were applied to test the proposed model. Findings The findings confirm the effect of psychological mechanism (regret and perfectionism) on exposition attendees’ purchasing strategy as one that boosts/impairs their confidence in purchasing healthy food at the exposition. Specifically, regret and perfectionism show differential contributions to purchasing strategy dimensions. Variety seeking has a positive effect, whereas price consciousness has a negative effect, on purchase confidence. Practical implications Event organizers and exhibitors should understand attendees’ consumption-related psychological mechanism and devise effective management and marketing strategies for optimal consumption experiences at expositions. They can create an informative and worry-free experience that facilitates a pleasant thought process to reduce uncertainty in attendees’ on-site decision-making. Originality/value The current research pioneered a unique model conceptualizing the important, yet underexplored, phenomenon of purchasing mechanism in the exposition setting. Addressing the emerging interest in food expositions, to the best of the authors’ knowledge, this study is the first for examining purchasing mechanism from the perspective of mental budgeting, providing insightful knowledge about how the psychological mechanism affects exposition attendees’ pre-purchase evaluation and confidence toward purchasing healthy food at expositions.

Beyond hedonic enjoyment: eudaimonia experience in craft consumption

2016 ◽  
Vol 33 (6) ◽  
pp. 479-488 ◽  
Author(s):  
Qiuying Zheng ◽  
Lan Xia ◽  
Xiucheng Fan
Keyword(s):  
Factor Analysis ◽  
Structural Equation Modeling ◽  
Structural Equation ◽  
Design Methodology ◽  
Empirical Studies ◽  
Equation Modeling ◽  
Hedonic Consumption ◽  
Content Type ◽  
Confirmatory Factor ◽  
Hedonic Enjoyment

Purpose This paper aims to explore the distinctions and similarities about Eudaimonia (a deeper pleasure beyond the hedonic enjoyment) and hedonic enjoyment, especially the influencing factors of Eudaimonia. Design/methodology/approach Survey and experiment are conducted to obtain the data. Structural equation modeling, confirmatory factor analysis and analysis of variance are used to analyze the data. Findings Three empirical studies support the idea that Eudaimonia, as a deeper-level pleasure, is a distinct construct from hedonic enjoyment. Like hedonic enjoyment, Eudaimonia can lead to satisfaction. Unlike hedonic enjoyment, Eudaimonia is driven by effort. Moreover, the effort impact on Eudaimonia is enhanced by the uniqueness of the craft task. Originality/value This paper shifts hedonic consumption studies from a product-based paradigm (e.g. utilitarian vs hedonic) to an experience-based paradigm (hedonic enjoyment vs Eudaimonia). The extension of pleasure to Eudaimonia domain successfully explains why prior hedonic consumption studies find that pleasure is more than the absence of effort and can be more inspiring than purely sensory.

Working Memory, Mental Prospection, Time Orientation, and Cognitive Insight

2013 ◽  
Vol 34 (3) ◽  
pp. 159-169 ◽  
Author(s):  
Sevtap Cinan ◽  
Aslı Doğan
Keyword(s):  
Working Memory ◽  
Structural Equation ◽  
Factor Model ◽  
Time Orientation ◽  
Equation Modeling ◽  
Cognitive Insight ◽  
Confirmatory Factor ◽  
Negative Effect ◽  
Positive Effect ◽  
Three Factor

This research is new in its attempt to take future time orientation, morningness orientation, and prospective memory as measures of mental prospection, and to examine a three-factor model that assumes working memory, mental prospection, and cognitive insight are independent but related higher-order cognitive constructs by using confirmatory factor analysis (CFA). The three-factor model produced a good fit to the data. An alternative one-factor model was tested and rejected. The results suggest that working memory and cognitive insight are distinguishable, related constructs, and that both are distinct from, but negatively associated with, mental prospection. In addition, structural equation modeling (SEM) showed that working memory had a strong positive effect on cognitive insight and a moderate negative effect on mental prospection.

scholarly journals The Psychology of Sharing: Multigroup Analysis among Users and Non-Users of Carsharing

2021 ◽  
Vol 13 (12) ◽  
pp. 6842
Author(s):  
Érika Martins Silva Ramos ◽  
Cecilia Jakobsson Bergstad
Keyword(s):  
Travel Behavior ◽  
Psychological Factors ◽  
Structural Equation ◽  
Subjective Norms ◽  
Equation Modeling ◽  
Intention To Use ◽  
Negative Effects ◽  
Confirmatory Factor ◽  
Negative Effect ◽  
Multigroup Confirmatory Factor Analysis

The present study investigates the determinants of intention to use carsharing services by an integrated model of psychological predictors of travel behavior. The model proposed is tested by multigroup confirmatory factor analysis (MGCFA) in structural equation modeling (SEM) with further discussion about analysis of invariance and its relevance for comparisons between groups. The sample was classified into four groups: Italian users, Italian non-users, Swedish users, and Swedish non-users of carsharing. The users were respondents who have used or are currently using carsharing, while non-users reported never using the carsharing services. The analysis of data from 6072 respondents revealed that control was the main predictor of intention to use carsharing; driving habits had stronger negative effects for users of carsharing than for non-users; subjective norms positively predicted the intention to use carsharing among all groups; trust was a predictor of intention only for the Italian groups; and climate morality had a small negative effect on the Swedish groups only. The outcomes of this investigation will increase the knowledge about the use of carsharing and help to identify the behavioral and psychological factors that primarily influence people’s intention to use it.

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