Ethical Decision Making in the Public Accounting Profession: An Extension of Ajzen’s Theory of Planned Behavior

The purpose of this study is to expand our understanding of the factors that influence ethical behavioral intentions of public accountants. Recent scandals have dominated the news and have caused legislators, regulators and the public to question the role of the accounting profession. Legislative changes have brought about major structural changes in the profession and continued scrutiny will surely lead to further changes. Thus, developing an understanding of the personal and contextual factors that influence ethical decisions is critical. An extension of the theory of planned behavior [Ajzen, I.: 1985, Action Control-From Cognition to Behavior (Springer, Heidelberg)], the model used in this study examined the influence of personal, social and organizational factors on ethical intentions. Specifically, the individual level model tested direct effects of attitudes, subjective norms, perceived behavioral control, moral sensitivity and ethical climate. Professionals from five accounting firms completed a survey that measured responses to ethical dilemmas related to the public accounting domain. To minimize the potential impact of common method bias, the survey instrument was administered in two phases. Hypotheses were evaluated using a structural modeling technique, partial least squares. Results show strong support for a direct relationship between attitudes and ethical intentions. The proposed direct effect of subjective norms was not supported. However, a significant relationship between subjective norms and attitudes was found. Professionals’ attitudes towards ethical issues clearly influence intentions. Moreover, this study illustrates the potential influence of social factors in attitude formation. Future research should explore the factors in the public accounting domain that most strongly influence attitude formation. This study suggests that the theory of reasoned action offers a useful framework for exploring these issues.     

物流企业顾客满意度指数测评

本文根据美国顾客满意度指数模型（ACSI）,在对物流业和物流服务的特征进行分析的基础上,建立起了物流企业顾客满意度指数测评指标体系.并采用偏最小二乘法（PLS）对模型进行参数估计,构筑物流企业顾客满意度指数测评模型,实现了对物流企业顾客满意度指数测评的研究.     

基于PLS的铁路行包运量预测模型研究

在阐述基于偏最小二乘回归法(PLS)的建模原理与求解方法的基础上,通过对铁路行包运量影响因素的分析,利用2004年有关生产统计数据及影响因素的统计数据,建立了铁路行包运量预测PLS回归模型。实证结果表明:所建立的预测模型精度基本符合实际要求。该模型已应用于铁路行包运输“十一五”发展规划编制工作中。     

基于PLS路径模型的区域商品房顾客满意度研究

随着商品房市场竞争的日趋激烈,企业越来越认识到争取市场、赢取顾客的重要性。这使得处于竞争行业的房地产开发企业不得不开始重视顾客满意度。依据中国顾客满意度模型、美国顾客满意度模型和一些学者的研究成果建立商品房顾客满意度潜变量模型及其指标体系,运用偏最小二乘(PLS)法建模技术进行参数估计,得到的结果令人满意。此项研究对房地产商制定战略、特定区域商品房开发前期市场研究和其他研究有些借鉴意义。     

Acceptance of digital investment solutions: The case of robo advisory in Germany

The financial services sector is undergoing substantial change due to technological innovation and digitalization. Traditional banks face intensifying competition through the market entry of digital investment platforms that make use of automated investment advisory, so-called robo advisors. Based on replica of two German robo advisors, a sample of 96 participants assessed their intention to use such digital investment services. The results obtained using partial least squares (PLS) path modelling indicate that perceived usefulness and privacy are the most decisive factors with a one percent higher perceived usefulness (higher privacy) increasing usage intentions by 0.57 % (0.25 %). The results are robust to various socio-demographic and FinTech-related controls as well as alternative estimation procedures such as generalized structured component analysis (GSCA).     

Consumer-computer interaction and in-store smart technology (IST) in the retail industry: the role of motivation,opportunity, and ability

ABSTRACT

Recent advances in technology have led to the emergence of smart technology systems in brick-and-mortar stores. This study aims to explore the factors that influence customer adoption of in-store smart technology in a retail setting. By adopting the motivation, opportunity, and ability framework, the present study examines the role of relative advantage, perceived complexity, flow experience, enjoyment, retailer support, perceived attractiveness, technology readiness, and self-efficacy in customer perception of shopping effectiveness, which in turn, impacts their adoption intentions. By adopting a quantitative approach, a survey questionnaire was used to collect 747 responses from Australia and Indian retail shoppers. The results show that the motivation, opportunity, and ability framework provided a very insightful way for understanding customer adoption of IST. Specifically, we find significant differences in the role of flow, retailer support, and perceived attractiveness in determining customer evaluation of in-store smart technology for Australia and India. Findings have important managerial implications.     

基于顾客体验的价值共创影响机理研究及实证分析

通过总结价值共创理论研究方面的成果,构建基于顾客体验的价值共创前因要素、过程及结果之间的影响机理模型,并提出了路径的因果关系假设。在此基础上,以医疗服务行业为例,通过问卷调查的方式收集数据,运用结构方程模型进行实证分析。研究结果表明,顾客组织社会化、感知公平和感知风险与顾客参与价值共创行为存在正向相关关系,顾客通过参与价值共创可以提升体验价值,并对企业获取顾客忠诚有积极的促进作用。最后讨论了该研究的管理启示与局限。     

Corporate image,loyalty, and commitment in the consumer travel industry

Abstract

This article examines the impact and interrelationship of corporate image, satisfaction, and commitment on customer loyalty in the travel industry. A corporate image–commitment–loyalty model was developed and tested. Partial least squares (PLS) was used to test the direct and indirect linkages between the four variables, and an alternative model was proposed. The tourism and travel industry is highly price sensitive and competitive with low levels of customer loyalty. Customer loyalty is a valuable asset in highly competitive markets, and understanding factors affecting customer loyalty is important to travel agencies who are seeking ways to maintain a strong customer base. The results of a mail survey conducted in New Zealand indicate that corporate image has a positive significant influence on customer commitment and customer satisfaction. Affective commitment is the focal point in the relationship and contributed most in predicting customer loyalty. The influence of customer satisfaction, on the other hand, contributed a much smaller effect. The key implications for travel agencies are build strong emotional bonds with customers and improve corporate image through trust and service delivery.     

Am I cheap? Testing the role of store personality and self-congruity in discount retailing

This study examines whether consumer perceptions of store personality (SP) differ according to the store's format (hard-discount versus soft-discount and value retailing). A consumer survey (n?=?306) is conducted in which respondents are asked to rate these retail formats on five SP dimensions and in terms of self-congruity (SC). The findings of both repeated measures ANOVA and hypothesis testing of proportion difference indicate that the three formats differ significantly in terms of all five SP dimensions. Moreover, consumers perceive a greater match between their self-concept and the value retailer's personality than the discounter's. A PLS model is estimated linking SP and SC to store loyalty and word-of-mouth intentions (WOM). The SP measurement model is only partially confirmed by the data. The effect of SC is found to dominate in explaining loyalty and WOM. These results provide valuable insights for optimising retail positioning strategies.     

影响农副食品加工企业生产碳标签食品的主要因素研究

碳标签食品既能有效约束食品生产企业的碳排放,又能积极引导消费者的低碳消费潮流.文章通过对山东苍山和江苏丰县87家农副食品加工企业调研,采用偏最小二乘法分析影响企业生产碳标签食品的主要因素.结果表明,按照影响程度由强到弱排列,技术创新投入、政府扶持力度、市场需求、HACCP认证和企业能源消耗等因素均与企业选择生产碳标签食品显著正相关;但ISO14000环境管理认证对于企业生产碳标签食品却有显著的消极作用.