Breaking boundaries and barriers: Future directions in cross‐cultural research

Abstract

The level and degree of understanding of the nature and meaning of leisure in the lives of blacks, native‐Americans, Hispanics, and other ethnic minority populations within the United States is lacking. Most research to date has utilized a social aggregate approach to the study of ethnic/racial differentiation; such research overlooks the dynamics and complexity of ethnicity within poly‐ethnic, pluralistic societies. The objectives of this article are: 1) to present an overview of the types of research which have been conducted among ethnic/racial populations within the U.S., 2) to discuss several ideological and theoretical assumptions which underlie such approaches, and 3) to present several alternative theoretical and methodological approaches which might prove more meaningful in attempts to understand the dynamics of cultural diversity.     

Personality,person–brand fit,and brand community: An investigation of individuals,brands, and brand communities

Abstract

Brand communities have received considerable and warranted attention from marketing researchers and practitioners. Brand communities can be important sources of information for both the firm and other customers, and they play an important role in building and maintaining strong brands. Nevertheless, the antecedents of brand community identification, such as individual differences across consumers in the propensity to connect with brand communities, are not as well understood. We hypothesise that the enduring personality traits extraversion and agreeableness predict identification with the [brand] community, which in turn, and along with product attachment, will be related to brand trust and brand loyalty. Product attachment itself is hypothesised to be a function of person–brand congruity, the perceived fit between the person and the brand. Those relationships are tested and supported in data from a sample of 662 car enthusiasts attending a large brand community meeting or ‘brandfest’.     

Análisis del desnivel salarial entre hombres y mujeres con un modelo de equilibrio

Según un modelo de equilibrio generalde dos esferas (hogary mercado), la productividad de la mujer en el trabajo remunerado disminuye cuantas más tareas desempeña en el hogar. Partiendo del supuesto de que las aportaciones de hombres y mujeres a las labores domésticas son complementarias, las autoras comprueban que hay múltiples equilibrios posibles. En algunos, ellosy ellas asumen estas tareas por igualy ganan salarios iguales; en otros, se las reparten de manera dispar y ganan salarios diferentes. Por otraparte, los estereotipos acerca de la productividad de las mujeres perpetúan la desigualdad. Las autoras, valiéndose de ejemplos numéricos, demuestran que hay mayor bienestar cuando los cónyuges se reparten el trabajo a partes iguales. Para terminar, exponen algunas conclusiones.     

Possession enhancement in an interpersonal context: An extension of the mere ownership effect

The mere ownership effect (Beggan, 1992) is defined as the tendency of an owner to evaluate an object more favorably than a nonowner. The present research extends this idea to how people evaluate their property in comparison to others' property. The general hypothesis was that people would display an interpersonally based mere ownership effect and evaluate their possessions more favorably than others' possessions. Study 1 provided an initial confirmation of this hypothesis by showing that people associated more good traits with their possessions than the possessions of others. Studies 2, 3, and 5 ruled out alternative explanations for the ownership effects. Study 4 found that the attributes owners used to describe a possession were more positive than the attributes used by nonowners. Implications of the results for marketing and marketing research are considered. © 1999 John Wiley & Sons, Inc.     

The skill balancing act: when does broad expertise pay off?

We compare skill sets of employees working in businesses of different size to the skill sets of entrepreneurs. Employees in large businesses tend to have a lower skill balance than those working in small businesses; yet, the skill balance of entrepreneurs remains the largest. Our evidence suggests that the skill level and skill scope matter for balance and increase with formal education levels but decrease with the number of previous occupations. We find a positive relationship between skill balance and income that is strongest for entrepreneurs. For employees, the relationship remains positive but the magnitude of the association decreases when business size increases.     

The development of contract research organisations in Sweden: health care,privatisation and neo‐liberalism

This paper examines changes in local working conditions instigated by the development of contract research organisations in pharmaceutical development. These developments are seen as occurring in the context of Sweden's ‘circumscribed neoliberalization’. It is shown how staff remain ambivalent about the shifts of location and identity that these developments imply.     

Measuring income tax accrual quality

We develop and validate a measure of tax accrual quality. Tax accrual quality captures variation in the extent to which the income tax accrual maps into income tax-related cash flows, with lower variation indicating a higher quality tax accrual. Low tax accrual quality arises from (1) management estimation error and (2) financial reporting standards that lead to differences between income tax expense and income tax cash flows not captured by deferred tax assets and liabilities. We validate our tax accrual quality measure by showing it is associated with firm characteristics that capture both constructs and by demonstrating it predicts future tax-related restatements and internal control material weaknesses. We illustrate the importance of our measure by showing that investors view tax expense as more informative in firms with better tax accrual quality. Future researchers can use tax accrual quality to address questions related to estimation error in the income tax account.