The effects of coworkers' development idiosyncratic deals on employees' cooperation intention

Idiosyncratic deals (i-deals) are individualized agreements of a nonstandard nature negotiated between employers and employees regarding employment terms, which are regarded as being beneficial for the organization. On the bases of social comparison theory and equity theory, we hypothesized that witnessing the development i-deals of their coworkers would trigger employees' feeling of unfairness, causing lower cooperation intention. We further hypothesized that perceived future i-deals and task interdependence would play moderating roles in this reduction. Participants were 284 employees in China. The results show that feelings of unfairness mediated the relationship between witnessing development i-deals and the witnesses' cooperation intention. The positive relationship between witnessing development i-deals and feelings of unfairness was weaker when employees perceived a stronger possibility of themselves obtaining a future i-deal, and a high level of task interdependence weakened the negative effect of feelings of unfairness on employees' cooperation intention.

Contactless service in hospitality: bridging customer equity, experience, delight, satisfaction, and trust

Purpose Draws from the equity theory and customer equity literature, this study aims to argue that the implementation of contactless service as an innovative service design in the hospitality industry can generate customers’ emotional attachment and cognitive evaluation of the brand. Design/methodology/approach This study uses partial least squares modeling and data from a large-scale survey of hotel guests who have experienced contactless service in mainland China. The authors performed an importance-performance map analysis to evaluate the significance of critical variables and constructs by including the performance dimension. Findings Customer equity is a three-dimensional higher-order construct that embraces value-, brand- and relationship equity. A pleasant experience of contactless service in hospitality encounters generates a positive effect on customer equity and delight. Additionally, increased customer equity improves satisfaction and trust. Practical implications This study provides practical evidence for hospitality practitioners to consider contactless service in creating memorable experiences, improve customer satisfaction, build trust and add value to hospitality brands. Originality/value The findings of this study add to the understanding of emerging contactless services, contribute to the development of the equity theory and current customer equity literature and advance the implementation of innovative service design in hospitality.

Conceptual Framework for Financial Reporting: Problems and Prospects

The objective of this paper is to define the theoretical basis and clarify the fundamental concept of the Conceptual Framework for Financial Reporting (CFFR). This is because the theoretical basis for CFFR has not been properly defined, and the articulation of the fundamental concept in the document does not correspond to its actual meaning. In clarifying, we will analyse these attributes from a critical perspective and propose an alternative articulation. We apply a research method widely used in the USA based on semiotics, which construes accounting as a business language and requires analysis of the key accounting concepts from three viewpoints: syntactic, semantic an pragmatic. Two different theories form the theoretical basis for CFFR: the organisation theory and the residual equity theory. We further propose that the articulation of the fundamental concept of “objective of financial reporting” is self-contradictory, which is aggravated by the fact that the document deals with users of financial reporting and their objectives. We identify major drawbacks in both theories. The organisation theory requires specific financial reporting which is incompatible with standardisation, and the residual equity theory is extremely difficult to understand and is not completely satisfactory for any of its user groups. These drawbacks and inaccuracies occlude understanding of CFFR and financial reporting.As a result, we propose that it is advisable to do the following when developing the next version of CFFR: • define the uniform theoretical basis in CFFR clearly;• use the proprietary theory as the uniform theoretical basis;• the definition of financial reporting oriented to informational needs of company owners should be the fundamental concept of CFFR. This will enable CFFR and financial reporting to be simpler understand and the primary needs of all user groups will be satisfied.

Application of Equity Theory on Adult Learning

Learning is a complicated process, notwithstanding the fact that the individual learners, particularly adults, are complicated beings. Adult learning is a subject of ever-growing interest. With the changing demographic situation of the developed world, there has been a focus on the concept of lifelong learning. Studying adult learning theory is rapidly growing across the globe in the context of human resource development. The application of equity theory and its impacts are rarely considered in studies of adult learning and human resource development, and the link between the two theories are remains unclear. In fact, the role of equity theory and its impacts are rarely considered in studies of adult learning and human resource development. Hence, through the structured literature review, this chapter explores the role of equity theory in the context of adult learning theory and through that identifies the theoretical gaps and gives suggestions for future research.

Determinants of job satisfaction amongst employees in the poultry sub-sector of Ghana: a test of equity theory

The study investigated the factors affecting job satisfaction amongst workers of the poultry sub-sector: a test of equity theory in the Dormaa Municipality in the Bono Region of Ghana. The multistage sampling technique was employed in collecting data from 100 poultry workers with the aid of a structured questionnaire. The logit model was employed in modeling the factors affecting job satisfaction. The empirical findings reveal that occupational level, pay, and relationships with co-workers were the statistically significant determinants of job satisfaction. Moreover, the study found that based on equity theory if poultry workers are satisfied with their pay, they would want to stay longer compared to referent others who are not satisfied. Benevolent poultry workers were dominant (52%), followed by equity sensitive (28%) and entitled (20%) poultry workers. Moving forward, the relevance of equity theory on workers in the cocoa value chain should also be investigated as cocoa remains a staple crop in Ghana. JEL Code: Q10

KESEJAHTERAAN MASYARAKAT DARI PERSPEKTIF ASHABIYAH IBNU KHALDUN

ABSTRAKJumlah pengunjung di wisata Sunan Giri sejak tahun 2017 hingga 2019 mengalami peningkatan, sehingga membuat pendapatan rata-rata harian yang diperoleh pengemudi dokar cukup tinggi yaitu kurang lebih 400.000 rupiah di hari kerja, sedangkan di akhir minggu atau musim libur bisa mencapai dua kali lipatnya. Penelitian ini bertujuan untuk menganalisis keadilan sosial dan kesejahteraan anggotan paguyuban di wisata religi Sunan Giri berdasarkan prinsip ashabiyah melalui circle of equity Ibnu Khaldun. Penelitian ini menggunakan kualitatif deskriptif dalam menganalisis permasalahan. Wawancara dilakukan kepada lima anggota paguyuban di wisata Sunan Giri, yang terdiri dari kusir dokar, wakil ketua paguyuban, dan informan kunci. Hasil penelitian menemukan bahwa tingkat keadilan sosial dan kesejahteraan paguyuban wisata Sunan Giri menurut teori Ibnu Khaldun melalui ashabiyah dan circle of equity yang masih rendah. Hasil penelitian diperkuat diperkuat dengan penambahan analisis penelitian melalui triangulasi dengan teori Al Ghazali. Keywords: Kesejahteraan Islam, Ibnu Khaldun, Circle of Equity, Ashabiyah ABSTRACTThe purpose of this study is to find out how the welfare of traditional public transportation service providers in the Sunan Giri religious tourism area in the perspective of Ibn Khaldun. The approach used in this study uses a qualitative approach. This type of research is a case study method. The results showed that Ibn Khaldun's thought in the Circle of Equity theory of a person's level of welfare could be measured through Sharia values, so that when the providers of doctoral services in the Sunan Ampel religious tourism area performed obligatory prayers at the mosque and performed alms. Ashabiyah badawah-based economies are also applied in this community, because people tend to have a goal to save for the future in the hope of providing something more for their offspring later. The value of their wealth has not been able to share their wealth with fellow believers because it is only enough for themselves and is still classified as a prosperous family in stage III. in fact the circle of equity theory experienced a setback which increasingly troubled and kept the community from the word prosperous because the government did not want to be involved in the process of welfare for its people.Keywords: Islamic Welfare, Ibnu KHaldun, Circle of Equity, Ashabiyah