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931.
Perceived controllability and service expectations: Influences on customer reactions following service failure 总被引:1,自引:0,他引:1
Endeavors to address issues surrounding service failure have centered mainly on the topic of service recovery. In particular, perceived fairness and organizational responses to service failures are highly popular topics in the literature. Yet the vast majority of customers fail to voice their dissatisfaction to the firm. Consequently, it is important to understand how consumers process service failures regardless of the recovery outcome. This study examines the impact of perceived controllability over service failures and service quality expectations on customer reactions to those failures. Findings indicate that customers react quite negatively when they believe the service firm could have easily prevented the failure. Conversely, when customers feel partly responsible for the failure or are ambiguous about its cause, the negative effects of poor performance are somewhat mitigated. Finally, high service quality expectations also buffer the firm from the negativity effect. Managerial implications of these findings are briefly discussed. 相似文献
932.
The Effects of Management’s Preannouncement Strategies on Investors’ Judgments of the Trustworthiness of Management 总被引:1,自引:0,他引:1
This paper examines the role of management’s earnings preannouncements on judgments about its trustworthiness by nonprofessional
investors. We predict that management’s preannouncement decision and the resulting direction (e.g., favorable vs. unfavorable)
of the earnings surprise influence investors’ ethical judgments about management’s trustworthiness; these judgments, in turn,
are associated with investors’ other investment related judgments. We test our predictions in an experiment in which MBA students
make investment-related judgments under four different preannouncement strategies. Consistent with our predictions, the results
of our study show that managers’ preannouncement decisions are significantly associated with investors’ evaluations of management’s
trustworthiness. Specifically, holding the size of the earnings surprise constant, we find that judgments of management’s
trustworthiness are damaged more following (a) a negative as opposed to a positive earnings surprise, and (b) the release
of a preannouncement compared to when management does not issue a preannouncement. Also consistent with our predictions, we
find that evaluations of management’s trustworthiness are significantly and positively associated with judgments of the attractiveness
of the firm’s equity as an investment. Based on our findings, we encourage further research to explore whether managers understand
the trust implications associated with their preannouncement decisions and the extent to which this understanding influences
their disclosure decisions.
Anna M. Cianci is an Assistant Professor in the Accounting Department at Drexel University. She received her Ph.D. from Duke
University in Accounting. Her primary research interests are judgement and decision making issues in financial accounting
and auditing.
Steve Kaplan is a Professor of Accounting at Arizona State University, where he has been a member of the faculty since 1981.
He received his Ph.D. from the University of Illinois. He␣has published widely in journals such as The Accounting Review, Journal of Accounting Research, Journal of Accounting and Public Policy, Business Ethics Quarterly
and Journal of Business Ethics. He is the Previous editor of Behavioral Research in Accounting, a section journal of the American
Accounting Association. His primary research interests are behavioral issues, judgment and decision making, and ethics 相似文献
933.
Anna Saba Federico Messina Aida Turrini Margaret Lumbers Monique M. Raats the Food in Later Life Project Team 《International Journal of Consumer Studies》2008,32(2):147-156
A sample of 768 seniors over 65 years, living in eight European countries, was interviewed to investigate perceptions, preferences and attitudes towards convenience in preparation of vegetable soups. In each country, a range of seven vegetables soups varying in preparation levels required before consumption was identified. The first part of the interview (in‐depth interview) was carried out by using the Repertory Grid Method, an effective method to describe perceptions of foods using consumers' own language. Overall, vegetable‐related foods with convenience in preparation were perceived in similar ways across the countries. Older adults tended to describe ready vegetable soups mainly making associations related to preparation, rather than on their own preferences and evaluations. Conversely, fresh vegetables requiring all preparation or considerable preparation (cut fresh vegetables) were mainly associated with attributes such as taste, freshness, health benefits and familiarity with the product. The second session of the interview was based in part on the Theory of Planned Behaviour. A component measuring the extent to which it is felt necessary to eat convenience foods (perceived need) was assessed as well. Generally speaking, older people did not seem to view positively the consumption of convenience foods. Additionally, they did not feel the need to consume these products nor do they have the intention to consume them in the forthcoming month. Pleasure associated with performance of the behaviour was the most important determinant of intention to eat convenience foods in Germany, Denmark and Sweden. Perceived need was the most important factor in determining the intention to eat convenience foods in the UK, Poland and Portugal. Perceived control and subjective norms were the most important factors influencing the intention to eat convenience foods in Italy. The encouragement of consuming ‘ready‐meals’ might represent an opportunity to have healthier food choices and to reduce the risk a monotonous diet for older people who cannot or do not know how to cook, combined with a low interest in food‐related activities such as cooking. 相似文献
934.
935.
We review the conduct and scale of official intervention by monetary authorities in the U.S.A., Japan, and West Germany since the Plaza Agreement. Relative to trading volume and the stock of internatonally traded assets denominated in foreign currencies, intervention is small-scale and sporadic, hence at best limited to transitory effects. It does not appear to reduce volatility of daily exchange rates. Monetary authorities gamble that they will not suffer losses on their foreign currency holdings. Evidence in favor of sterilized foreign exchange market intervention as a way of conveying information to the private sector is far from convincing. Since changes in relative monetary growth rates are sufficient to alter bilateral exchange rates, monetary authorities can achieve their exchange rate preferences with domestic monetary policy, but at the cost of possible distortionary effects on monetary growth rates, domestic interest rates, and international capital flows. 相似文献
936.
Fels A 《Harvard business review》2004,82(4):50-6, 58-60, 139
For men, ambition is considered a necessary and desirable part of life. Most women, however, associate ambition with egotism, self-aggrandizement, or manipulation. Getting to the bottom of why this is so required study of what ambition consists of--for both sexes. In childhood, the research uncovered, girls are clear about their ambitions. Their goals are grand, and they make no apologies for them. In nearly all childhood ambitions, two distinct factors are in place: the mastery of a special skill, and recognition for it. And what's true in childhood is no less true in later life: We all want our efforts and accomplishments acknowledged. Yet there are dramatic differences in how women and men create, reconfigure, and realize (or abandon) their goals. Most women are demure when praised for their achievements. One could chalk up this behavior to women's innate modesty or see it as a passive way of highlighting their accomplishments. But the fear of recognition that many women express suggests otherwise. Research has shown that such behavior varies according to social context: Women more openly seek and compete for affirmation when they are with other women, but they behave differently when competing with men. The underlying problem has to do with cultural ideals of femininity. Women face the reality that to appear feminine, they must provide or relinquish scarce resources to others--and recognition is indeed a scarce resource. Although women have more opportunities than ever before, they still come under social scrutiny that makes hard choices--such as when and whether to start a family or advance in the workplace--even harder. There are no easy solutions, but there are ways women can hold fast to their dreams. They must band together, learn to blow their own horns, and structure their lives in a way that promotes recognition. 相似文献
937.
938.
P. Schönfeld G. Kade G. Gäfgen K. Brandt F. Trappeniers M. Timmermann H. Albert K. Rose G. Hedtkamp E. März E. Liefmann-Keil K. W. Rothschild C. -A. Andreae Chr Watrin K. Andreas R. Bollinger C. Zimmerer E. Peter K. Tiepelmann A. Nußbaumer A. Klose Anna Klingst K. Lechner R. Grünwald L. Mayer E. Bodzenta M. Kröll Hero Moeller 《Journal of Economics》1964,24(1-2):166-220
939.
Anna Whyatt 《International journal of urban and regional research》1978,2(1-3):538-557
Cet article essaie d' examiner le rapport socio-culturel/politique entre l'etat et l'idéologie dominante et les nouvelles initiatives en Grande-Bretagne en matière de coopération ourvrière, notamment en ce qui concerne les femmes en situation urbaine. Il envisage les méthodes de récupération et d'interdiction d'une participation ouvrière active, et réciproquement, les conditions où la participation ouvrière change à son tour la politique de l'état et apporte des changements aux structures sociales imposées par une idéologie dominate. Il pose aussi des questions théoriques sur le fait de posséder des aptitudes, la connaissance, et l'efficacité de groupes coopératifs urbains travaillant à contre-courant de la culture dominante. De plus, au sein du cadre théorique qui entoure ces problèmes, il interroge le rapport qui existe actuellement entre la théorie universitaire et la pratique, son rapport avec les besoins de la grande masse de la population urbaine, et propose diverses formes de discussion dialectique entre ceux qui font l'expérience et ceux qui l'étudient-formes qui englobent et encouragent une pratique socialement transformatrice. Il essaie, particulièrement en ce qui concerne les femmes, de définir la façon dont la pratique coopérative, en ce qu'elle forme de nouvelles catégories et de nouveaux rapports sociaux, met en question le fondement des rôles intrasociaux que la plupart des femmes tiennent et les changements qui doivent suivre si les femmes sont appelées à jouir de la pleine participation au même titre que les hommes. The relationship between theory and practice are far more partial and fragmentary. … The relationship which holds in the application of theory is never one of resemblance. … No theory can develop without eventually encountering a wall and practice is necessary for the piercing of that wall. … A theorizing intellectual, for us, is no longer a subject, a representing or representative consciousness. … Those who act or struggle are no longer represented. Who speaks and who acts? It is always a multiplicity even within the person who speaks and acts … (Deleuze, G. in Foucault, 1977). 相似文献
940.
Anna Thomasson 《Financial Accountability and Management》2018,34(3):213-225
Public sector mergers have the potential of being viable alternative to other public sector reforms in the striving toward making public service provision more equipped to confront some of the challenges faced today. Mergers however often fail to deliver promised results. Previous research point to the importance of post‐merger integrating processes for realizing the synergies expected from mergers. However, so far these studies have focused on what occurs inside organizations and less on the interplay between different levels. By adopting a governance and top management perspective, this study increases our understanding of the importance of political decisions on the outcome of a merger in the public sector context. Further, this study increases our understanding of how organizational boundaries on different levels of merging organizations influence post‐merger integrating processes and the role of different actors as boundary spanners. The results of this study are based on five case studies of public sector mergers at the local level in Sweden. 相似文献