Consumer showrooming: Value co-destruction

PurposeThis research employs value co-destruction as a theoretical lens to investigate the antecedents of consumer showrooming behavior. Drawing on relevant literature, a research model specifying showrooming dynamics from the consumer's perspective is conceptualized and empirically tested.MethodologyUtilizing survey data from 275 consumers, structural equation modelling is employed to assess a research model including thirteen hypotheses.FindingsThe study findings reveal that showrooming behavior is complex and comprises differing degrees of accumulative value co-destruction and value co-creation behavior across online and offline channels. Specifically, consumer characteristics, channel characteristics and product characteristics are shown to be associated with in-store value taking and online value co-destruction and co-creation.Originality and valueScholarly insights into the antecedents of consumer showrooming are rare. In responding to calls for research, this paper represents the first empirical investigation of consumer showrooming behavior utilizing the lens of value co-destruction. The study adds to academic understanding of the showrooming phenomena and demonstrates that co-destructive and co-creative behaviors can occur in a simultaneous, concurrent and iterative fashion. Focusing on practice, the findings reveal opportunities for experience-led shopping environments.     

The debate between empirical and broader phenomenological approaches to research

Since the end of the nineteenth century, the discourse between positivism and phenomenology has dominated the development of social science research methods. The argument is reflected in current tourism research and some scholars doubt the validity of positivism. Here opposing views as expressed in two recent Chinese publications are examined. By analyzing the two views and their methodology, the characteristics and limitations of both positivism and phenomenology can be highlighted. Both positivism and phenomenological methods have their own advantages and disadvantages, and an integration of the two types of research methods is most commonly used. In some specific research methods positivistic and phenomenological methods can be combined to attain more scientific knowledge. The paper also examines ‘technical rationality’, a philosophy which has been criticized by many for excessively focusing on the tool itself and so ignoring the research object and the purpose of the study. Yet although technical rationality does derive from positivism the former cannot simply be equal to the latter. It is suggested that the improvement of the scientific quality of tourism research is still the primary need for the development of the tourism discipline at present. It is not possible for tourism research to become a discipline purely through inclusion in specialized courses or existing subject content. Tourism research must become more scientific before it becomes a discipline.     

高校二级学院党代表驻班联系制度的探索和实践——以重庆文理学院为例

党代表驻班联系制度是重庆文理学院旅游学院创新高校二级学院党建工作、服务学生成长成才的重要举措。该制度紧紧＂把握一个定位,落实两项举措,坚持三个结合,实施四位一体,健全五个机制＂,体现了以学生为本和为民务实清廉的要求,收到了比较令人满意的效果。     

新形势下黑胚小麦病及检验研究

黑胚小麦病又被称为小麦黑点病,是一种在小麦胚或其他部位出现变色的病害。文章主要论述了我国在新形势下对黑胚小麦病的研究及其流行规律和病因,同时阐述了新疆粮油产品质量监督检验站在应对黑胚小麦病上的检验措施。     

Accounting Research: Where Now?

This paper provides a commentary on the studies of Barth (2015), Dyckman and Zeff (2015), Ohlson (2015), Sunder (2015), and Whittington (2015) as they relate to past, present, and future directions in accounting research.     

国外人力资源会计研究的学术倾向——基于国际权威会计期刊的数据分析

文章以目前会计界公认的5份顶尖国际学术期刊2000年至2009年所刊载的人力资源会计的53篇文章作为研究对象,对国外人力资源会计学术界的研究现状进行分析,反映进入21世纪以来国外人力资源会计研究的演进特征与变化,进而探讨国外人力资源会计研究的学术倾向.     

Paying before consuming: Examining the robustness of consumers’ preference for prepayment

Prior research on consumers’ preference for timing of payment suggests that consumers prefer to prepay for certain kinds of purchases (e.g., vacations) and postpay for others (e.g., washer dryers). This research extends this finding by first comparing preference for timing of payment for products that vary by type (hedonic vs. utilitarian) and durability (nondurable vs. durable) to reveal that it is only hedonic-nondurable products that elicit a preference for prepayment (study 1). The two studies that follow examine the robustness of the prepayment preference by (1) varying the favorability of the transaction (study 2), and, (2) by eliminating the choice of payment timing from the transaction (study 3). Results reveal that the preference for prepayment for hedonic-nondurable goods is robust when transaction characteristics are favorable but shifts when transaction characteristics are unfavorable. Furthermore, when the choice of payment timing is not offered, consumers become indifferent towards when they prefer to pay for hedonic-nondurable products. The implications of these findings for marketers and retailers are discussed.     

中国证券公司内部治理影响公司经营效率的实证分析

通过实证分析中国证券公司内部治理对公司经营效率的影响表明:中国证券公司股权集中度与公司经营效率呈显著正相关关系;股权制衡度对公司经营效率的影响不显著;国有控股性质有助于提高公司经营效率;中国证券公司的董事会规模、独立董事比例与公司经营效率呈显著负相关关系;董事长与总经理的两职分离有利于提高公司经营效率;监事会规模、监事会独立性与公司经营效率负相关,但均在统计上不显著;中国证券公司管理层规模、管理层报酬与公司经营效率呈显著正相关关系。     

高校科普研究进展

高校为高等院校的简称。高校科普就是指高等院校的组织、机构和个人利用高校的设施、设备和人员开展的科普活动与行为。通过检索新世纪以来我国高校开展科普研究的文献,发现我国高校科普研究多集中于实践层面,理论研究较为少见。实践研究多是从高校科协工作、高校博物馆（档案馆、标本馆和图书馆）开放、高校科普教育基地建设工作和面向高校师生开展科普工作、高校科普创作的重要意义、实施策略（方式）以及机制等内容。高校科普基础理论研究的文章较少,主要体现在高校科协建设理论、高校科普内涵、科研科普的关系等内容。综合来看,高校科普研究内容较多,但是深入不够;实践研究多,理论研究少;实践研究多集中于方式方法研究,而机制和途经研究少;从发展的角度看,高校培养科普人才、高校科普志愿者研究、高校科普创作研究和高校科研科普关系研究将会成为未来的研究热点。