Location,location, location: women’s leisure in rural Australia

For many women living in rural Australia the location of both leisure and work is the family farm, a location that defines their identity as a ‘women of the land’. This paper investigates the impact of geographical location in shaping the leisure activities of rural women living in the Yass Valley Region of Australia. Using an interpretive research perspective and a process of narrative inquiry, data for the study were obtained from women born between 1946 and 1964 through open-ended, in-depth interviews. A thematic analysis of the data revealed that for these women the specific geographical location had a strong impact on the types of leisure activities available in which they were able to participate. The findings from this study suggest that for older women in rural Australia, the specific geographical location can facilitate or inhibit the degree of involvement in community leisure activities that engender social capital among older women living in these locations.     

Fishing and consumption patterns of anglers adjacent to the Oak Ridge Reservation,Tennessee: higher income anglers ate more fish and are more at risk

The risks from consuming self‐caught fish are receiving international attention because of high levels of contaminants in some species. The ethnic, income, and educational differences in fishing and fish consumption patterns of 202 anglers fishing along the Clinch River arm of Watts Bar Reservoir adjacent to the US Department of Energy's Oak Ridge Reservation (ORR) or along Poplar Creek within ORR boundaries were analyzed to understand how to design a risk communication strategy. Because of elevated PCB concentrations in striped bass (Morone saxatilis), catfish (Ictalurus spp.), and sauger (Stizostedion canadense) due partly from contaminants released from the ORR in East Tennessee, the Clinch River arm of Watts Bar Reservoir is under a fish consumption advisory, while portions of Poplar Creek are under advisories because of mercury. Most studies find that a high proportion of anglers eat their catch, and people with lower incomes and less education generally eat more self‐caught fish than others fishing in the same region. Calculating fish consumption individually for each person indicated that a considerable number of people ate more fish from the study area than the amount used to calculate risks when developing fish consumption advisories, and people who ate fish more often usually ate larger portions. Unlike previous studies of fish consumption, this study indicated that a smaller proportion of anglers ate their fish, and those that ate the most were the high income anglers for this fishing population, rather than those with lower incomes. This suggests that risk communication strategies must include site‐specific information on the population at risk from fish consumption, and that targeting only low income, low education anglers will miss some people who are most at risk.     

Testing a Model of Cognitive Budgetary Participation Processes in a Latent Variable Structural Equations Framework

Previous accounting research has suggested that subordinate participation in the budgetary process has two cognitive aspects: (1) participation enhances budget quality, and hence the utility of budgets, by allowing subordinates to introduce private knowledge into the budgetary process, and (2) participation enables subordinates to obtain information that is relevant to performing their jobs. This study tests a model that encompasses both cognitive aspects of budgetary participation. Data were gathered with a questionnaire distributed to managers from a variety of different national origins who were working in many different global locations. The data were analysed with latent variable structural equation modelling, which provides several advantages over more conventional analytic methods generally used in budgetary participation and other behavioural accounting research. The results indicated that participation enhances budget quality and that budget quality, in turn, has a positive effect on budget utility. Participation was also found to have a direct and positive effect on job-relevant information. The results failed to support a proposed indirect effect of participation on job-relevant information through the enhancement of budget quality.     

Understanding the Behavioral Intention to Report Unethical Information Technology Practices: The Role of Machiavellianism, Gender, and Computer Expertise

Although organizations can derive competitive advantage from developing and implementing information systems, they are confronted with a rising number of unethical information practices. Because end-users and computer experts are the conduit to an ethical organizational environment, their intention to report unethical IT-related practices plays a critical role in protecting intellectual property and privacy rights. Using the survey methodology, this article investigates the relationship between willingness to report intellectual property and privacy violations and Machiavellianism, gender and computer literacy in the form of programming experience. We found that gender and computer expertise interact with Machiavellianism to influence individuals’ intention of reporting unethical IT practices. This study helps us to improve our understanding of the emergent ethical issues existing in the IT-enabled decision environment.     

Identification and Trust in Public Organizations: A communicative approach

Abstract

Little empirical research has examined the link between organizational identification and organizational trust. Identification presupposes a level of consistency in its object, and this study proposes that trust can reduce uncertainty between organization and employee, enabling a bond between the two to form. Secondly, this research looks at how interaction with various organizational groups may affect organizational trust, thereby indirectly encouraging identification. It is thus proposed that organizational trust should be understood as an important mechanism mediating the relationship between interaction with employees at different levels of the organizational hierarchy and identification with the organization as a whole.     

Profiling consumers in home ware stores according to their decision‐making process: an exploratory study

Despite the growing interest of South African consumers regarding home ware, insufficient research is available regarding their decision making of this product category. The objectives of this exploratory study were to evaluate consumers' decision‐making process regarding home ware, and to suggest consumer profiles of the home ware based on the decision‐making process. A qualitative research strategy was used to purposively recruit both male and female participants walking around a home ware store. Semi‐structured interviews were used to collect data from 33 participants at which point data saturation was reached. Each step of the decision‐making process was investigated during the interviews, using questions relevant to the purchasing of home ware. The results indicated clear differences as well as similarities in home ware consumers' decision‐making process. It was evident that the decision‐making process was a result of their specific need for a home ware product. Consumers evaluated home ware based on their needs, values and personal style, while making their final product choice based on product quality, appearance and price. It was also possible to identify home ware consumer profiles based on an evaluation of their decision‐making process. Four profiles were identified, namely, the quality‐conscious, the fashion‐conscious, the lifestyle‐orientated and the impulsive home ware consumer. The characteristics associated with each profile should provide the growing home ware market with insight regarding the specific needs and preferences of the consumer. Seeing that this study was only exploratory in nature, it is recommended that further research regarding the purchasing of home ware should be done.     

Gender Diversity in the Boardroom and Firm Financial Performance

The monitoring role performed by the board of directors is an important corporate governance control mechanism, especially in countries where external mechanisms are less well developed. The gender composition of the board can affect the quality of this monitoring role and thus the financial performance of the firm. This is part of the “business case” for female participation on boards, though arguments may also be framed in terms of ethical considerations. While the issue of board gender diversity has attracted growing research interest in recent years, most empirical results are based on U.S. data. This article adds to a growing number of non-U.S. studies by investigating the link between the gender diversity of the board and firm financial performance in Spain, a country which historically has had minimal female participation in the workforce, but which has now introduced legislation to improve equality of opportunities. We investigate the topic using panel data analysis and find that gender diversity – as measured by the percentage of women on the board and by the Blau and Shannon indices – has a positive effect on firm value and that the opposite causal relationship is not significant. Our study suggests that investors in Spain do not penalise firms which increase their female board membership and that greater gender diversity may generate economic gains.     

Conditional Skewness in Asset Pricing Tests

If asset returns have systematic skewness, expected returns should include rewards for accepting this risk. We formalize this intuition with an asset pricing model that incorporates conditional skewness. Our results show that conditional skewness helps explain the cross-sectional variation of expected returns across assets and is significant even when factors based on size and book-to-market are included. Systematic skewness is economically important and commands a risk premium, on average, of 3.60 percent per year. Our results suggest that the momentum effect is related to systematic skewness. The low expected return momentum portfolios have higher skewness than high expected return portfolios.     

Improving Order Fulfillment Performance through Integrated Inventory Management in a Multi-Item Finished Goods System

Effective inventory management is fundamental to order fulfillment excellence and supply chain success. In this paper, we develop a strategic inventory management decision tool that integrates inventory classification and inventory control policy decisions for maximizing order fulfillment performance, while accounting for a constraint on inventory budget and the profit expectation of a firm. This inventory solution tool provides critical enhancements to current inventory planning software, which is developed upon the traditional inventory classification scheme and where practitioners have to balance service levels and safety stock decisions through trial-and-error. The model allows firms to assess whether the current inventory performance is Pareto optimal, quantify the trade-offs between various performance measures, and identify the right inventory level according to the firms' strategic goals. In computational results, we demonstrate the trade-off and positive relationships between key item- and order-based inventory performance measures and short-term profitability under different levels of inventory budget in a multi-item finished goods inventory system.     

“Unprecedented,” “extraordinary,” and “we're all in this together”: Does advertising really need to be so tedious in challenging times?

As government-mandated lockdowns and steep declines in trade set in because of the COVID-19 pandemic, a common theme became apparent in the advertising of the time: It was all the same. Regardless of the product category or brand personality, many ads were remarkably similar. They began with melancholy music, voiceovers reminding the audience that the brand is here for them, and referred to these times as “unprecedented” and “extraordinary.” Ads reassured viewers that “together, we can get through this.” In this installment of Marketing & Technology, we articulate the problem of advertising sameness and explore how and why it likely arises during a time of crisis. We then discuss why advertising uniformity is a problem and present a series of strategic, media, and creative considerations—taking into account the constraints of a crisis— to help marketing professionals produce more effective advertising in the context of a disaster.