Knowing the unknowable and contested terrains in accounting

Creating visibilities and breaking silences are powerful legacies of critical accounting research and education. This paper, promoting that we further develop our understandings of how ideas are created, reveals how language is nuanced, power is embed in accounting technology, and accounting education crafts and restricts meaning. Particular ways of knowing in accounting education are appraised as well as emerging approaches to critical and ethical accounting education in order to deliberate: how can we foster a truly critical framework by which educators and students can “think different” and what can be done to promote sustainable, principled, and nuanced business practices? Our views of the morality of our world, how social structures affect ways of knowing, and what disrupts and challenges the status quo are particularly of concern to promote social transformation and justice.     

Effects of Consumer Weight Level and Advertising Appeals on Consumer Attitude Toward Food and Advertisements

This study examines the link between consumer weight level, food type, and consumer attitude toward both food and food advertisements. Further, this research explores how food advertisements containing emotional or informational claims influence the attitudes of overweight and normal-weight consumers. Two experiments were conducted to study the interaction between weight levels, food types (meat vs. vegetables), and advertising appeals (emotional vs. informational). The results showed mixed support for the six hypotheses. The findings indicate that consumer weight level interacts with food types, and emotional/information appeals affecting food evaluation and attitudes toward food advertisements. Managerial implications for food manufacturers and advertisers are discussed.     

East–West Differences in “Tricky” Tactics: A Comparison of the Tactical Preferences of Chinese and Australian Negotiators

How do Eastern and Western perceptions of “tricky” or ethically ambiguous negotiation tactics differ? We address this question by comparing 161 Chinese and 146 Australian participants’ ratings of the appropriateness of different types of negotiation tactics. We predict that their differing cultural values (e.g., individualism/collectivism, importance of face) as well as their different implicit theories of how negotiation ought to be conducted (i.e., mental models, such as captured in The Secret Art of War: The 36 Stratagems) will be salient in their perceptions of tactics. Examining 24 tactics falling into eight categories, we found that overall the Chinese respondents saw these tactics as more appropriate than did the Australian respondents. There were, however, differences across categories of tactics. Chinese participants rated tactics related to the 36 stratagems as significantly more appropriate than did Australian participants, including diverting attention, misrepresenting information and making false promises. In some cases, the Chinese also saw feigning positive feelings/emotions as more appropriate than did the Australian participants, while an Australian preference for feigning negative feelings/emotions was partially supported. The implications of these findings for practitioners are discussed, along with opportunities for future research.     

Understanding rural household behavior: Beyond Boserup and Becker

New data and new methods have provided many new insights into rural households in the past 50 years. We analyze what we have learned from household models since Boserup and Becker, using this to frame more recent findings about household behavior from three types of studies: observational studies, experimental games, and impact evaluations. More sex-disaggregated data, as well as data that are collected at smaller units, such as agricultural plots, have allowed us to better understand agricultural productivity, risk sharing, and spousal cooperation. However, the focus on bargaining within households has often led us to ignore the cooperation that occurs within households. Many resources are owned and managed jointly by household members and many decisions are made jointly, although not all parties necessarily have equal voice in these decisions. Research demonstrating that households often do not reach efficient outcomes suggests that we still have much to learn about rural household behavior. Understanding both individual roles within households and the levels of cooperation, including joint decision making and ownership of resources, is essential to analysis of households, especially in rural areas where households engage in both production and consumption.     

The Development and Management of Beach Resorts: Boracay Island,The Philippines

This paper deals with questions of beach resort development processes and their management. Issues are discussed within the context of Boracay Island in the Philippines, which is a popular destination, but one that is at risk from uncontrolled growth. The framework for the analysis is an existing model, and comparisons between it and the case reveal similarities and divergences. Findings suggest the unique qualities of individual resorts arising from local and national circumstances, but indicate more general patterns and attendant challenges that have a wider applicability. Development models are also seen to be useful, despite their limitations.     

Consistency vs Flexibility: The Impact of Employee Voice in Rule-Based and Discretionary Decision Procedures

Consistency and flexibility are desirable, but incompatible, features of decision-making procedures. A comparison of a rule-based decision procedure (maximizing consistency) with a discretionary decision procedure (maximizing flexibility) was conducted. Employee voice was predicted to interact with decision procedure in impacting fairness perceptions. Student participants (N = 128) in a 2 × 2 laboratory simulation viewed videotaped depictions of a supervisor discussing a positive drug test result with an employee. The employee was given, or not given, an opportunity to explain; the supervisor was permitted discretion in determining the consequence or was completely bound by company policy. The proposed advantages of each decision procedure were obtained under contrasting levels of employee voice. Voice was desirable when the supervisor had discretionary authority; voice was unnecessary or even detrimental when a rule-based procedure was used. No overall preference between these two decision procedures was evident.     

Leveraging customers’ multiple identities: identity synergy as a driver of organizational identification

Marketers want to encourage constituents to strongly identify with their organizations, because organizational identification contributes to positive firm outcomes. However, the extant research on organizational identity largely has overlooked the fact that an individual??s ??self?? actually is a collection of multiple social identities. This study is the first to propose and empirically demonstrate that marketers can leverage customers?? multiple societal roles (e.g., parent, environmentalist, professor) to build and reinforce their relationships with the firm. Specifically, the research introduces the concept of ??identity synergy.?? Identity synergy occurs when individuals?? involvement with an organization facilitates their pursuit of other important social identities. Our study shows that customer perception of identity synergy is positively related to identification with an organization. Moreover, the study helps explain the process by which antecedents of organizational identity (identity affirmation, identity support, and value congruence) positively affect customer-firm relationships by proposing and testing identity synergy as a mediator between these antecedents and organizational identification. The study also contributes to our understanding of organizational identity theory by introducing the new concept of peer identification, or identification with other members of the organization, such as other customers or volunteers. The empirical evidence demonstrates identity synergy??s role in building peer identification, as well as peer identification??s role in building organizational identification.