Proposing public announcement intention and its antecedents from a CSR perspective: a qualitative study

This study proposes a theoretical framework of public announcement intention from a perspective of corporate social responsibility, including nine propositions developed to help explain the framework. In the proposed framework, public announcement intention is positively influenced by CSR attitude and opportunism judgment, while CSR attitude is positively influenced by opportunism judgment. Besides, CSR attitude is also positively affected by organizational values and benefit expectations but negatively affected by competitive pressure. Furthermore, opportunism judgment is positively influenced by benefit expectations but negatively influenced by competitive pressure and information asymmetry. Collectively, this study provides a good example for understanding the specific issue of public announcement intention in CSR and is an important complementary research for previous studies in the CSR area.     

Modeling the unethical intention of software piracy: a qualitative integration of network externalities and information cascades

Information cascades and network externalities have been increasingly influential in explaining the many market outcomes of information technology (IT), but their application to ethical issues of IT has been limited. This study proposes a conceptual model of unethical intention of software piracy by integrating information cascades and network externalities in terms of a theoretical perspective from the literature of economics. In the conceptual model, unethical intention of software piracy is proposed to be influenced by the network benefits of using pirated software, while the network benefits are proposed to be affected by the overall adopter base of pirated software directly and indirectly through the availability of pirated complementary software. Accordingly, whereas the perception of others’ piracy is proposed to be influenced by the overall adopter base of pirated software, the unethical intention of software piracy is proposed to be influenced indirectly by the perception of others’ piracy through the perceived signal that piracy seems a good idea. Finally, this study also provides the conclusion and limitation.     

内部控制、关系型交易与非效率投资

基于 2007年至2011年中国上市公司的经验数据,探讨企业关系型交易对管理层机会主义行为的影响。实证结果表明：供应商或客户关系型交易比例越高,投资效率越低,这会加剧投资过度或投资不足程度,说明供应商或客户关系型交易在带来关系租金的同时也会带来一系列负面效应;上市公司的内部控制质量越好,越有助于抑制关系型交易带来的非效率投资,说明内部控制作为一种可置信承诺,能够有效抑制机会主义行为、控制和降低风险,提高信息披露的可信度,缓解信息不对称,从而抑制关系交易引发的投资不足或投资过度行为。     

Agency costs and audit quality: evidence from France

The IFRS mandatory adoption in European countries is an excellent context from which to assess the validity of accounting choice theory, which postulates that information asymmetry, contractual efficiency (agency costs) and managerial opportunism reasons could drive the choice. With this aim, we test the impact of these factors to explain the adoption of fair value for investment properties (IAS 40) in the real estate industry, taking into account the ‘revaluation’ option offered by IFRS1 and using historical cost without revaluations as a baseline category for comparison purposes. We select a sample of European real estate companies from Finland, France, Germany, Greece, Italy, Spain and Sweden, all first-time adopters of the IFRS. Using a multinomial logistic model, we show that information asymmetry, contractual efficiency and managerial opportunism could account for the fair value choice. Particularly, the most significant findings are that size as a proxy of political costs reduces the likelihood of using fair value while market-to-book ratio is negatively associated with the fair value choice. On the other hand, leverage, another typical proxy of contracting costs, seems not to influence the choice. This evidence confirms the current validity of traditional accounting choice theory even if it reveals, in such a context, the irrelevance of the usual relations between accounting choice and leverage.     

The role of institutional pressures and organizational culture in the firm's intention to adopt internet-enabled supply chain management systems

Drawing upon organizational culture and institutional theory, this study investigates how institutional pressures motivate the firm to adopt Internet-enabled Supply Chain Management systems (eSCM) and how such effects are moderated by organizational culture. The results of a survey of 131 firms suggest that the dimensions of institutional pressures (i.e., normative, mimetic, and coercive pressures) have differential effects on eSCM adoption intention. While mimetic pressures are not related to eSCM adoption intention, normative and coercive pressures are positively associated with eSCM adoption intention. In addition, organizational culture (i.e., flexibility orientation and control orientation) plays different roles in the relationships between these three dimensions of institutional pressures and eSCM adoption intention. While flexibility orientation negatively moderates the effects of coercive pressures and positively moderates the effects of mimetic pressures, control orientation positively moderates the effects of coercive and normative pressures and negatively moderates the effects of mimetic pressures. Implications and suggestions for future research are provided.     

Understanding relationship quality and online purchase intention in e-tourism: A qualitative application

This study explores the formation of relationship quality and online purchase intention in the service context of tourism, and a model is also introduced. This study tries to conceptualize a model based on a mediating mechanism of relationship quality that may be applied to understand online purchase intention in tourism. Learning the critical role of relationship quality in e-tourism can guide tour service providers to design different strategies for different online customers, and consequently achieve high customer online purchase to tourist service and product. In the proposed model of this study, the perceived incentive, perceived service quality, perceived ease of purchasing and perceived usefulness influence customer online purchase intention indirectly via the mediation of relationship quality. Additionally, five propositions are derived accordingly based on the proposed model and literature review. Finally, discussion, limitation and future research are also provided.     

Credit ratings and long-term IPO performance

We examine the impact of credit ratings on long-term IPO pricing. Our findings suggest that the provision of credit ratings prior to IPO reduces information asymmetry and improves market efficiency. The increase in disclosure through credit ratings can reduce information risk and price discounts. IPOs with (without) credit ratings are less (more) underpriced and more positively (negatively) perceived by outside investors. The market reactions for rated IPOs are more immediate and more complete (as the result of improved transparency), while long-term performance is insignificant when information asymmetry is reduced.     

Are green consumers really green? Exploring the factors behind the actual consumption of organic food products

The increasing interest in sustainable consumption has lead several scholars to investigate the determinants that drive the consumption of organic food. Most of this research is based on consumers' self‐reports of their purchasing behavior by exploring declared behavioral intentions. There is a lack of understanding concerning the determinants of organic food consumption based on actual purchasing behavior. To fill this gap, this study is based on a combination of actual purchasing data and self‐reported data from a sample of 79 Italian consumers. The determinants of organic food consumption are explored by analyzing the effects of subjective norms, attitude, perceived behavioral control, intention to buy, organic knowledge, and health consciousness on actual purchasing behavior. Our results suggest that actual purchasing behavior is positively influenced by intention to buy and negatively by subjective norms. Although attitude towards buying organics is positively affected by health consciousness and perceived behavioral control, consumer knowledge about organics is found to influence purchase intentions. Theoretical and managerial implications, along with avenues for future research, are discussed.     

Empowering leadership: leading people to be present through affective organizational commitment?*

Abstract

This study tested a mediation model in which empowering leadership was negatively related to three withdrawal behaviors: lateness, absenteeism, and turnover intention, with affective organizational commitment as a mediator. With 294 full‐time US employees, results from structural equation modeling indicated that empowering leader behaviors at one time were positively related to estimates of affective organizational commitment at a second time, which in turn was negatively related to absenteeism and turnover intention at a final time. Additionally, no significant direct effect was found between empowering leadership and withdrawal behaviors, further supporting the mediation model. However, neither empowering leadership nor affective commitment influenced followers' lateness. Empowering leadership, which provides employees with autonomy and developmental support, may have a favorable effect on employees' decisions to attend and stay in the organization, as well as their affective reaction to the organization in the form of psychological commitment. This study extended prior research models by examining a full range of withdrawal behaviors in relation to empowering leadership and showed that commitment may explain why empowering leader behaviors can affect employees' retention decisions.     

Why does formal mentoring matter? The mediating role of psychological safety and the moderating role of power distance orientation in the Chinese context

Formal mentoring programs continue to gain popularity within various organizations due to their positive impact on protégés' career successes. However, to date, relevant research has focused on the benefits of informal mentoring relationships. To narrow the literature gap, this study was conducted to examine whether, how and when the amount of formal mentoring provided by mentors influenced protégés' work attitudes. Based on 208 formal mentor–protégé dyads from the People's Republic of China, we found that the amount of formal mentoring provided by mentors related positively to protégés' affective commitment and related negatively to turnover intention. Furthermore, perceived psychological safety of protégés partially mediated the relationship between the amount of formal mentoring and affective commitment, whereas it completely mediated the relationship between the amount of formal mentoring and turnover intention. Finally, protégés' power distance orientation moderated the relationship between the amount of formal mentoring and perceived psychological safety. Additionally, implications for research and practice from our findings are discussed.     

A contingent theory of supplier management initiatives: Effects of competitive intensity and product life cycle

Direct investments in supplier development and close relationship building are the two major collaborative supplier management strategies for developing and accessing superior supplier capability. The impact of these two strategies, however, has not been uniform across firms, calling for a deeper examination of their relative effectiveness. Utilizing multiple theoretical frameworks, this study examines the relevance and effectiveness of the two collaborative strategies across the growth and maturity stages of the product life cycle (PLC). Specifically, the study analyzes the influence of competitive intensity as an antecedent to supplier development and relational initiatives, and the role of product life cycle as a moderator of the inter-relationships among competitive intensity, supplier development, relational initiatives, and supplier capability. Based on primary survey data, and discussion with practicing managers, the study finds that the individual and integrative effectiveness of supplier development investments (SDI) and relational orientation (RO) can be influenced differently by competitive intensity and PLC stage. In particular, RO can have a foundational role in motivating SDI for superior supplier capability, as also in safeguarding against supplier opportunism in the standardized product market context of the maturity stage. The managerial and theoretical implications of varied emphasis on the two collaborative supplier management strategies across the PLC stages are discussed.     

Shopping motivations on Internet: A study based on utilitarian and hedonic value

Electronic commerce has been growing rapidly. Although business-to-consumer electronic commerce has created new opportunities for businesses, questions about consumer shopping motivations toward Internet shopping versus conventional shopping continue to persist. The purpose of this study is to investigate the Internet shopping motivations from both utilitarian and hedonic perspectives. The differential effects of these dual motivations on both search intention and purchase intention are examined. An integrated model of shopping motivations on the Internet is proposed. A structural equation model is developed to test the casual effects between variables.The study finds that utilitarian motivation is a determinant of consumer intention to search and intention to purchase. Hedonic motivation has a direct impact on intention to search and indirect impact on intention to purchase. While these dual motivations have significant effects, utilitarian motivation is the strongest predictor of intention to search and intention to purchase. Utilitarian motivation is influenced by convenience, cost saving, information availability, and selection; hedonic motivation is influenced by adventure, and authority and status. The study serves as a basis for the future growth of Internet marketing.     

探讨我国缺陷产品召回分级监管模式

在我国,缺陷产品安全问题已经引起政府和民众的高度重视,完善缺陷产品召回制度的呼声与日俱增。文章从缺陷产品召回的法律依据分析人手,剖析了我国缺陷产品召回制度的现状,指出分级式监管模式是未来发展的方向;探讨了缺陷产品召回分级监管模式,给出了信息收集与研判、缺陷调查与认定、缺陷产品召回3个关键性流程;分析了缺陷产品召回分级监管模式的重点工作,着重介绍了缺陷信息管理平台建设、产品缺陷专家队伍建设和风险监测与评估3个环节。     

A qualitative integration of self-determination theory and expectation-confirmation theory using physical education as an example

This study proposes a conceptual model based on both self-determination theory (SDT) and expectation-confirmation theory (ECT) using physical education as an example. It is important to try integrating SDT and ECT together given that satisfaction is a common core in both theories. In the proposed model, need support confirmation is influenced by support expectation and perceived support, while need satisfaction is influenced by support expectation and need support confirmation. Accordingly, being influenced by need satisfaction, self-determined motivation has a positive influence on students’ participation intention in optional PE courses. Finally, the discussion and limitation about the proposed model are also provided.     

Associations between perceived employability,employee well-being,and its contribution to organizational success: a matter of psychological contracts?

We investigated interactions between perceived employability and employees' perceptions about psychological contract obligations made by the employer in relation to life and job satisfaction, self-rated performance, and turnover intention. We hypothesized that perceived employability relates positively to job satisfaction, life satisfaction, and self-rated performance and negatively to turnover intention under the condition of many promises. Conversely, perceived employability relates negatively to job satisfaction, life satisfaction, and self-rated performance and positively to turnover intention under the condition of few promises. Analyses using a sample of 463 workers from seven Belgian organizations showed that perceived employability was positively related to all outcomes except job satisfaction. The number of promises was positively related to job and life satisfaction, and to self-rated performance, and negatively to turnover intention. Contradictory to our expectations, with the exception of turnover intention, the relationships between perceived employability and the outcomes were relatively stronger and positive under the condition of few promises compared with many promises.     

LMX对员工工作态度的影响研究

通过问卷调查,探讨领导部属交换与员工工作满意度、离职倾向之间的关系,引入工作内嵌入为中介变量探讨影响机制。结果表明:领导部属交换与员工离职倾向显著负相关,与工作满意度显著正相关,且工作内嵌入在领导部属交换与离职倾向之间起完全中介作用;在领导部属交换与工作满意度之间起部分中介作用。     

The influence of exchange hazards and power on opportunism in outsourcing relationships

Service provider opportunism is widely noted as a principal risk with outsourcing. Indeed, economic theory regarding the factors which influence the outsourcing decision, treats opportunism as a core behavioral assumption. It is assumed that if given the opportunity, outsourcing providers will act in a self-serving manner despite the potentially negative impact it may have on their customer. Other researchers have suggested that opportunism is not an unwavering human behavior, but rather can be substantively influenced by the management practices which define the relationship. Building on these arguments, this study investigates the validity of these divergent positions. Hierarchical linear regression is used to examine dyadic data on 102 information technology, logistics, and other business process outsourcing relationships. We test a model which hypothesizes that the buying firm's reliance on different bases of inter-firm power will have differing effects on the risk of opportunism (shirking and poaching). These hypotheses are evaluated while concurrently examining the influence of exchange hazards (relationship-specific investments and technological uncertainty) on provider shirking and poaching. The results offer strong evidence that buyer reliance on mediated forms of power (i.e. rewards, coercive, legal legitimate) enhance the risk of both provider shirking and poaching, while non-mediated power (i.e. expert, referent) is associated with a diminished level of opportunistic behavior. Interestingly, relationship-specific investments have a significant effect on some forms of opportunistic behavior but not on other forms of opportunistic behavior. Technological uncertainty did not have a significant impact on provider opportunism.     

The impact of guilt and shame in charity advertising: The role of self-construal

Following the cognitive functional model in persuasive communication and the self-construal theory, this two-study design project examines the impact of guilt and shame in charity advertising. Study 1 was a survey that investigated the extent to which anticipatory guilt and shame operate in affecting people's purchase intention relating to a product with social causes. Study 2 was an experiment that examined the impact of guilt versus shame appeals in processing charity advertising messages. The role of self-construal was examined in both studies. Results indicated that both the anticipatory guilt and ad-induced guilt were positively connected with behavioral intentions. People with higher interdependent self-construal were more prone to charitable behaviors. The anticipatory shame was positively connected with behavioral intention, whereas the ad-induced shame was not. In addition, self-construal negatively moderated the effect of shame, such that the impact of anticipatory shame and shame arousal on behavioral intentions were more pronounced among people with higher independent self-construal.     

Differentiation and dynamism within the IT development program

Information technology (IT) developments of large magnitude organize as collections of multiple projects into a single program, especially under dynamic conditions of market uncertainty that frequently change requirements or solutions midstream. Successful completion of an IT development program requires that the multiple teams work effectively together as well as independently in response to changes by relying on the differentiation of talent and knowledge available to the program manager. We consider and empirically support a model derived from principles in the multi-team systems (MTS) literature to determine the influence of differentiation among the IT program in the sharing of knowledge and information. The relationship from differentiation to program success is mediated by knowledge and information sharing, showing how to manage change through the dissemination of information and knowledge. Uncertainty of the market positively moderates the relation from differentiation among projects to information sharing. These findings contribute to the literature by empirically validating that MTS frameworks are exceptionally well suited for dealing with complex environments in the context of IT development.     

From schoolyard to workplace: The impact of bullying on sales and business employees' machiavellianism,job satisfaction,and perceived importance of an ethical issue

Bullying can precipitate many negative outcomes at work, but previous research does not adequately address how such misbehavior affects employee dispositions and attitudes; how these characteristics impact ethical decision making is also underexplored. Given these research gaps, the purpose of this study is to assess (1) the impact of bullying on Machiavellianism and job satisfaction, and (2) the influences of Machiavellianism and job satisfaction on perceived ethical issue importance, a measure of ethical decision making. Three hundred eighty‐four sales and business employees working for different firms operating in the United States answered a self‐report questionnaire. The findings showed that, after accounting for social desirability bias, workplace bullying was positively associated with Machiavellianism and negatively associated with job satisfaction. Machiavellianism was negatively related to the perceived importance of an ethical issue embedded in a vignette highlighting Machiavellianism and latent bullying behaviors. In addition, job satisfaction was positively related to ethical issue importance. Finally, both Machiavellianism and job satisfaction mediated the relationship between bullying experiences and importance of an ethical issue, as evidenced by their significant indirect effects. HR professionals should minimize bullying and Machiavellianism to reduce the corrosive effect on the ethical environment and enhance work attitudes and ethical decisions.