Adverse effect of social media on generation Z user's behavior: Government information support as a moderating variable

Social media emerged as a primary source of information among young users, but its severe effect on mental state due to information overload, still an area of concern for the researchers. Generation Z users' addiction to the mobile phone/gadgets is increasing with a rise in social media and consequently their behavioral outcomes have transformed completely. Nowadays behavioral issues including stress, fatigue, ‘fear of missing out’ and ‘phubbing’, anxiety etc. rising each day but the relationship among these issues and information overload is less examined. The social media users are unable to filter the trustworthy information due to its enormous size and thus role of information support from government becomes essential. The current study extends the S-O-R theory exploring relationship between the stimulus of enormous information on the responses generated among the Generation Z such as social media fatigue, ‘fear of missing out’, ‘phubbing’ and anxiety. The findings from a sample of 319 users belonging to Generation Z suggest that social media platforms need to understand user's compulsive usage that is resulting into fatigue and consequently anxiety. The role of government information support on reducing fatigue and anxiety is found to be positive. The relationship between ‘fear of missing out’, ‘phubbing’ and anxiety is found significant and shows presence of partial mediation. The study offers significant theoretical and practical implications. It is significant for the service providers and social media platforms to advance interfaces with minimum fatigue for the users and offers information support to the users to reduce stress caused by information load.     

Antecedents of mobile payment loyalty: An extended perspective of perceived value and information system success model

Drawing on the information system success model and perceived value theory, we develop a research model to examine factors that may affect user satisfaction and loyalty of mobile payment platforms. Empirical data was collected from users using Alipay and WeChat Pay in China, and a total of 410 valid responses were gathered for data analysis. The results show that the multi-dimensional formative perceived value including benefits and sacrifice is important determinant of mobile payment user satisfaction and loyalty. The three benefit dimensions of functional value, experiential value and social value are more important value components than the two sacrifice dimensions of risk and cost, and experiential value is the dominant component of mobile payment users' value perception. As for the antecedents of perceived value, system quality and service quality mainly affect perceived benefits, while information quality has a greater impact on risk. The research results provide the contribution of specific value dimensions to users' perceived value and the impact of quality characteristics on specific perceived value for mobile payment platform providers, thus helping them to adopt effective strategies to strengthen market competitiveness and retain existing users.     

Can information and communication overload influence smartphone app users' social network exhaustion,privacy invasion and discontinuance intention? A cognition-affect-conation approach

Thanks to the expansion of network technologies and the coupling of smartphone hardware, younger generations have unparalleled access to a diverse range of information and interactive communication opportunities. Despite voluminous research on the causes of social network exhaustion and privacy invasion, limited academic attention has been devoted to understanding the driving forces and contributing factors for discontinuing usage of smartphone app. Drawing on the cognition-affect-conation paradigm, the present research proposes a conceptual research model to examine how information overload and communication overload effect social network exhaustion, privacy invasion, and ultimately, smartphone app users' intentions to discontinue usage. The study evaluates data from 442 smartphone app users, employing statistical analyses to demonstrate that both information overload and communication overload significantly impact users' exhaustion and privacy invasion. Additionally, social network exhaustion and privacy invasion are two major predictors of smartphone app discontinuance intention. By identifying the influential factors and causes of younger generations' discontinuous usage intention of smartphone app, this study meets the need for a thorough assessment of the social network exhaustion and privacy invasion phenomena. The findings may potentially enhance comprehension of the discontinuation intention phenomenon in the context of cognitive overload. Furthermore, they may provide novel insights for practitioners regarding effective strategies conducive to managing mobile social network adoption behavior, as well as the preservation of engagement levels among young users in mobile-saturated societies.     

Uncertainty perception in bidding for Product-Service Systems under competition

This research investigates what impact of uncertainty perception arising from the existence of competition has on the pricing decision for Product-Service Systems (PSS) under uncertainty. PSS provision is an increasingly important area for many businesses and competition increases cognitive pressures on providers even further. We present an experimental study with industrial costing and bidding experts from the defence and aerospace sector. The study consisted of an experimental set-up via two questionnaires which differed in the existence of competition in the bidding scenario. The findings showed that bidding decision makers changed their evaluation of the cost estimate due to the introduction of competition but kept their evaluations of the profit margin and price bids constant. Furthermore, the participants listed the relevant sources of uncertainty that influenced their decision-making process. This research contributes to the literature in two ways. First, our findings showed that predictions from current theory regarding decision-making of cost estimation and pricing are not confirmed when competitively bidding for PSS. Second, we show uncertainty sources that influenced the decision makers and identified p the importance of internal processes of the PSS provider and environmental uncertainty.     

‘Passionate and professional’: reconciling logics in public service accounting

In order to deliver public value, the UK government sought to build relationships and connect ‘the public’ with public servants (including back-office workers), but with what effect? Drawing on interviews with public service accountants, the authors found that how these accountants conceptualized ‘the public’—as society or people—shaped whether public value was considered as a monetary or moral concept. Accountants who regarded the public as people spoke of an improper level of involvement and struggled to maintain their professionalism.     

家族控制与企业创新投入

家族企业对社会情感财富目标的追求是其区别于非家族企业的重要特性，社会情感财富目标与企业经济利益间冲突对企业R&D投入的影响不容忽视。以社会情感财富为理论基础，基于573家上市家族企业2011-2015年的面板数据，分析受市场化程度影响时，家族涉入情境下信息透明度对企业R&D投入的影响。结果显示：信息透明度可以有效缓解信息不对称和代理冲突，促进企业R&D投入；家族控制对R&D投入有消极影响；当企业信息透明度较高时，会抑制家族所有者为个人谋取私利的动机，进而增强其对企业R&D投资的积极作用。在市场化程度更高、产权保护力度较大的地区，信息透明度会缓解家族控制权对R&D投入的消极作用。     

Reverse Payments and Risk of Bankruptcy Under Private Information

Abstract

In the pharmaceutical industry, a reverse payment (pay-for-delay) is a payment from an originator to a generic producer to delay her entry. In some recent cases, the US and EU antitrust authorities have banned these agreements per se, while in others they have used a rule of reason. This paper analyzes their dynamic effects and shows that a ban per se may reduce consumer surplus when the generic producer may go bankrupt and her financial situation is private information. Reverse payments are more beneficial when competition among few players is soft, the economy is in a downturn, and the period of drug usage after patent expiry is long. Results suggest that a rule of reason is more suited than a ban per se.     

Institutionalising multiple accountability logics in public services: Insights from Australia

This paper reports on a field study of how a range of inter-institutional and inter-organisational forces shape the evolving rhetoric and practice of multiple accountabilities in public services. Drawing on the institutional logics perspective, we carried out a qualitative field study in the Australian Commonwealth Public Service involving semi-structured interviews, two focus group discussions, and the examination of internal accounting, management reports, and government archival records. The findings suggest that emphasis on conventional instrumental mechanisms and reporting tools, such as budgeting and accrual-based reporting, support managerial (instrumental) accountability through compliance logics. We conclude that an emphasis on public (relational) accountability through public dialogue is central to the public sector accountability debate, and that more attention needs to be paid to the question of how to balance the dual logics (instrumental and relational) in public services. The findings provide practical insights for public sector managers, policymakers and governments responsible for designing and implementing reforms, accounting tools, and accountability practices.     

The role and impact of professional accountancy associations on accounting education research: An international study

This paper explores the relative influence of the accounting academy and accountancy professional associations in the debate concerning the profile and quality of accounting education research. This research analyses 13 semi-structured interviews undertaken with members of key accounting professional associations in Australia, New Zealand (ANZ) and the United Kingdom and Ireland (UKI). The paper makes a theoretical contribution by the novel application of the institutional logics theory to the literature concerning professional accounting associations (PAAs) demonstrating the dominant commercial logic of the education function and the more traditional fiduciary logic of the technical function. The research finds that the primary stakeholders in the professional accounting curriculum development model are the PAAs and employers, whilst the accounting academy is relatively absent. The relative independence of the education and research and technical functions within PAAs is also identified: academic research and technical activity has little influence on professional education and vice versa. However, PAAs’ funding of academic research is common across all four countries for brand recognition and in some instances to influence policy rather than informing the professional curriculum.     

Rethinking the Career Anchors Inventory framework with insights from a finance transformation field study

It is claimed that the re-engineering and automation of routine work should free accountants to adopt broader, so-called ‘value-adding’ roles as partners to business decision-makers. The ‘new world of work’, involving new process-based methods, single instance ERP systems and the wholesale relocation of professional work to lower cost areas, brings opportunities for accountants in systems design and adding value to the business. For many others, the new reality may be a more competitive and less secure working environment, with a mid-level career bottleneck reflecting a polarisation between the upper and lower layers of the finance function.Based upon Schein's theory of career anchors and using exploratory sequential mixed methods, we consider the impact on the career perceptions of individual accountants as accounting expertise, traditionally embodied in people, is codified and embedded within end-to-end business processes in the context of a finance shared service centre. Key findings include new perceptions of careers with greater emphasis on the acquisition of general managerial competence and leadership skills, with the importance of cultivating a sense of ‘global connectedness' to maintain individual employability. Suggestions are made to update Schein's Career Orientation Inventory to better reflect the reality of accounting in the ‘new world of work'.