The determinants of inter-organizational and internal in-house adoption of XBRL: A structural equation model

Prior research has investigated organizational adoption of inter-organizational Information Technology (IT) using the Technological–Organizational–Environmental (TOE) framework. While that research has yielded important insights into the adoption of inter-organizational IT, new technologies, such as XBRL, can be used inter-organizationally or internally. As such, testing the TOE framework in both an internal and inter-organizational context is vital because the independent variables explaining internal adoption may be different from those explaining inter-organizational adoption. Using XBRL as a representative example, the TOE framework is used in this study to investigate XBRL adoption for both internal and inter-organizational purposes. The results suggest that the drivers of internal adoption differ from those of inter-organizational adoption. Based on these results, we encourage future research to consider whether the significance of technological, organizational, and environmental variables change based on whether a technology is adopted internally or inter-organizationally. From a practical perspective, the findings can help professional associations encourage adoption of XBRL.     

IT'S ABOUT TIME: EFFECTS OF THE AFFORDABLE CARE ACT DEPENDENT COVERAGE MANDATE ON TIME USE

We examine how the Affordable Care Act's dependent coverage mandate (DCM) affected young adults' time allocation. Exploiting more accurate measures from the American Time Use Surveys, we find that the DCM reduced labor supply. The question then arises, what have these adults done with the extra time? Estimates suggest a reduction in job‐lock, as well as in the duration of the average doctor's visit, including time spent waiting and receiving care. The latter effect is consistent with substitution from emergency‐department utilization toward more routine care. Estimates suggest that the extra time has gone into socializing, and into educational and job‐search activities. (JEL I1, J2, H0)     

UK SMEs’ motives for internationalizing: Differences between firms employing particular overseas market servicing strategies

A body of research exists in the area of international entrepreneurship and a number of motives for internationalizing have been identified. However, once firms commence exporting, mixed results have been found in respect of the most appropriate market servicing strategy. This paper reports on findings from a survey of UK small to medium enterprises investigating their motives for internationalizing. Multivariate quantitative analysis of survey data and subsequent findings from interviews indicate that differences exist between two groups of firms, that is, those that employ as a strategy an approach that concentrates on key overseas markets compared with those that spread their efforts over a number of markets. However, perhaps more important is the finding that managers’ commitment to overseas activities has a strong influence over and above the strategy employed and this change over time is likely to affect the market servicing strategy employed.     

Understanding Customer Role and its Importance in the Formation of Service Quality Expectations

A search of the Service Quality (SQ) and Customer Satisfaction (CS) literature reveals a gap in knowledge relating to the ‘expectation’ formation aspect of the disconfirmation paradigm.

Little consideration has been given to the ‘role’ of the customer in the service encounter, albeit that the above literature mostly customer that one measure of output performance comprises a customer comparison of the various delivery components with a self-established standard, of which ‘expectations’ appears the most common. A need exists to identify not only how customers define the standards and parameters for evaluation, but also, how the customers’ understanding of their role during service interaction affects the expectations they form.

This paper addresses the above need through the development and subsequent exploratory testing of a conceptual model of expectation formation. In addition to the recognised expectation antecedents of ‘experience’ and ‘familiarity,' two ‘role’ construct dimensions ‘role understanding’ and ‘role benefit’ are introduced in a broader expectation antecedent framework. The relationship between ‘experience’ and ‘familiarity’ with respect to expectations is found to be indirect in nature; with ‘role understanding’ and ‘role benefit’ both performing a mediator function. Managerial and research implications are discussed.     

Original Equipment Suppliers Association

A look at the workings of the business economics function at the OESA JEL Classification M21     

Introduction to Institutions,Entrepreneurship and Firm Growth: The Case of Sweden

Small Business Economics -     

Non-buoyant puff and plume dispersion modeling issues

This workshop was organized as a discussion group for a panel of dispersion modeling experts aimed at identifying and resolving (to whatever extent possible) the major debatable issues involved in the appropriate application and interpretation of dense gas dispersion models to real and potential scenarios.