Advertising as Unfavorable Self-Presentation: The Dirty Laundry Effect

Identity appeals—marketing communications that invoke one of the target market's identities—are typically well liked by consumers. In contrast with this notion, this research examines a situation when consumers respond negatively to identity appeals in advertising. Through three studies, we find that identity appeals fail when consumers judge an identity-congruent ad as portraying information about them that they would rather not have widely broadcast. In these cases, self-presentation concerns arise, leading to ad dislike. Thus, although identity-congruent ads resonate with consumers, such ads may lead to negative responses if consumers believe the ad airs their “dirty laundry.” We discuss implications for targeted advertising and identity marketing strategies.     

Where health care dollars are spent when pediatric palliative care is provided

Although pediatric palliative care has become more accessible over the past decade, little research has been performed that focuses on the financial impact of providing palliative care in an inpatient hospital setting. Using a case-controlled methodology, health care costs and the distribution of these costs were compared between children who received palliative care to those who did not. In comparing children who received palliative services to case controls, the similarities are striking, and the differences may have clinical significance. Children receiving care coordinated by the palliative care program underwent fewer radiology procedures and received greater assistance from pharmacologic services. This reflects greater attention and interventions provided to treat pain and provide comfort.     

We Used to Get and Give a Lot of Help: Networking,Cooperation and Knowledge Flow in the Hunter Valley Wine Cluster

The Hunter Valley, New South Wales, is both Australia's oldest continually producing wine region and a highly functioning wine business cluster. New generation cluster actors perceive that the region's concentration of historic family‐based firms has contributed to its strength. We have used rarely consulted and newly accessioned evidence from the 1820s to the 1920s to qualitatively test the extent to which early networking created pathways for knowledge flow in the region. Our cross‐disciplinary research into the historic depth of embedded cooperation reveals a little known feature of early Australian business history and complements the more commonplace breadth approach in cluster studies.     

Competitive Bluffing: An Examination of a Common Practice and its Relationship with Performance

Bluffing, a common and consequential form of competitive behavior, has been comparably ignored in the management literature, even though misleading one’s rivals is suggested to be an advantageous skill in a multifaceted and highly competitive environment. To address this deficiency and advance scholarship on competitive dynamics, our study investigates the moral reasoning behind competitive bluffing and, using a simulated market-entry game, examines the performance effects of bluffing. Findings suggest that decision makers’ views on the ethicality of bluffing competitors differ from their beliefs on the ethicality of misleading other organizational stakeholders. Analysis also indicates that decision makers who view competitor bluffing as more ethical (less unethical) are more willing to engage in competitive bluffing. Finally, while bluffing is often thought to be an effective business practice, results show that in the context of repeated interaction, bluffing is not conducive to high levels of performance and, in fact, can have undesirable consequences.     

Softlifting: Exploring Determinants of Attitude

Softlifting, or the illegal duplication of copyrighted software by individuals for personal use, is a serious and costly problem for software developers and distributors. Understanding the factors that determine attitude toward softlifting is important in order to ascertain what motivates individuals to engage in the behavior. We examine a number of factors, including personal moral obligation (PMO), perceived usefulness, and awareness of the laws and regulations governing software acquisition and use, along with facets of personal self-identity that may play a role in the development of attitudes and therefore intentions regarding this behavior. These factors are examined across multiple settings expected to be pertinent to our survey respondents: home, work and school. Personal moral obligation and perceived usefulness are significant predictors of attitude across all settings. Past behavior is a significant predictor of intention across all settings, and a significant predictor of attitude in the home setting. We find evidence that awareness of the law causes a less favorable evaluation of softlifting in the school setting only, but has little effect in the home and work settings. As in previous studies, attitude is a significant predictor of intent. We do not find indications that one’s personal self-identity influences one’s attitude towards the behavior and the intention to perform it, except in the case of legal identity, where marginally significant effects are found in the work environment. Dr. Tim Goles is an assistant Professor in the Information Systems Department of the University of Texas-San Antonio. He has numerous publications, most of which pertain to information systems. Dr. Bandula Jayatilaka is an Assistant Professor in the School of Mangement in Binghamton University-SUNY. Most of his publications pertain to information systems. Dr. Beena George is an Assistant Professor at the Cameron School of Business, University of St. Thomas, Houston, Most of her pblications pertain to information systems. Dr. Linda Parsons is an Assistant Professor in the Accounting Department at George Mason University. Most of her publications pertain to accounting information systems and nonprofit organizations. Dr. David S. Taylor is an Assitant Professor at Sam Houston State University. Most of his publications pertain to information systems. Rebecca Brune has a strong accounting background; her work is predominantly in the information systems field.     

The Improbability of Fraud in Accounting for Derivatives: A Case Study on the Boundaries of Financial Reporting Compliance

ABSTRACT

This study responds to recent calls in the literature to examine fraud using detailed case studies, extending knowledge beyond individual incentives and capital market reactions towards a more contextualized understanding of the concept. We use an institutional logics perspective to challenge existing assumptions about a universally valid meaning of compliance, fraud, and faithful representation. Presenting the case of the Swedish bank HQ, we show how the interpretation of the accounting standard for option measurement varies across different enforcement bodies because the meaning of compliance is socially negotiated across the institutional logics of markets, financial regulation, and law. The independent decision-making of the different enforcement bodies leads to a systematic variation in the interpretation of principles-based accounting standards without ultimate coordination. To define consistent boundaries of compliance across institutional logics, and thus, to distinguish between fraud and allowable managerial discretion becomes problematic. Faithful representation, in turn, cannot be understood as financial statements reflecting a correct value or as financial statements being prepared in accordance with acceptable practice, as suggested in the earlier literature. Instead, faithful representation itself becomes a contextually bound concept, which can only be defined within an institutional logic.     

HIV testing,subjective beliefs and economic behavior

This paper examines the effects of learning HIV status on economic behavior among rural Malawians. According to economic life-cycle models, if learning HIV results is informative about additional years of life, being diagnosed HIV-positive or negative should predict changes in consumption, investment and savings behavior with important micro and macro-economic implications. Using an experiment that randomly assigned incentives to learn HIV results, I find that while learning HIV results had short term effects on subjective belief of HIV infection, these differences did not persist after two years. Consistent with this, there were relatively few differences two years later in savings, income, expenditures, and employment between those who learned and did not learn their status.     

Gesundheitsfonds — effizientere Steuerung des Gesundheitssystems?

In 2009 the German central health fund was implemented. It was the result of a political compromise. One political party intended to equalise the risk structure among 130 different health care funds, and the other wanted to intensify competition and to improve efficiency among the different health insurances. The fund is flanked by a health-based risk adjustment and is aimed at sustainably ensuring the funding of the statutory health insurance system. It also constitutes the basis for competition among statutory health care funds, securing quality and efficiency in health care provision. To cover additional expenditures, health insurers had to charge flatrate premiums. A new law, which will come into effect in January 2015, will oblige health insurers to charge income related contributions. It is not clear how this will change competition among insurers. The federal government will not need to finance subsidies to low income individuals anymore. Income redistribution will only take place within the public health insurance system, exempting the privately insured and public servants from supporting low income individuals. The authors claim that the health care fund will not succeed in its aim of securing a sustainable financial basis for the statutory health insurance system. Most of the authors argue that there is no evidence of greater efficiency thus far, and they offer proposals on how to achieve improved performance.     

Empowering the new traveller: storytelling as a co-creative behaviour in tourism

The work proposes a theoretical and empirical model that investigates how storytelling is a powerful co-creative behaviour in tourism. The contribution takes a step forward from the classical theories on co-creation and develops the case where consumers act almost independently from traditional brands. The empirical study adopts an interpretive approach to analyse online travel reviews. Data are interpreted through Yi and Gong's model on consumer value co-creation behaviour [(2013). Customer value co-creation behavior: Scale development and validation. Journal of Business Research, 66, 127], the Phase dynamics theory of travel epiphany behaviour [Woodside, A. G., & Megehee, C. M. (2010). Advancing consumer behaviour theory in tourism via visual narrative art. International Journal of Tourism Research, 12(5), 418–431], and the Archetype theory [Woodside, A. G., Sood, S., & Miller, K. E. (2008). When consumers and brands talk: Storytelling theory and research. Psychology & Marketing, 25(2), 97–145]. The study indicates that storytelling behaviours in value co-creation activate a ‘customer delight' response, which is an affect-based construct.     

Some Variants of Constrained Estimation in Finite Population Sampling

This is a review article that unifies several important examples using constrained optimisation techniques. The basic tools are three simple mathematical optimisation results subject to certain constraints. Applications include calibration, benchmarking in small area estimation and imputation. A final illustration is constrained optimisation under a general divergence loss.