Examining the motivators of training transfer in an enterprise systems context

Enterprise systems (ES) are large software packages that have been widely adopted, but are complex to deploy. One way to obtain more value from them is to train end-users. However, little is known about the effectiveness of ES training. This study examines post-training behaviour in the ES environment through the concept of training transfer and the theoretical framework of self-determination theory. It proposes that end-users’ computer self-efficacy (CSE) and mastery orientation (MO), as well as the perceived ease-of-use (PEOU) of a system, influence their motivation to transfer the skills they have gained during training to their work environment and to use the system. Data was collected from 170 ES end-users, who had previously attended ES training, through a survey. Partial least squares modelling was used to analyse the data, and all of the hypotheses were supported. This study is among the first few studies that investigate the more distal impact of information systems training.     

Efficient paired choice designs with fewer choice pairs

For paired choice experiments, two new construction methods of designs are proposed for the estimation of the main effects. In many cases, these designs require about 30–50% fewer choice pairs than the existing designs and at the same time have reasonably high D-efficiencies for the estimation of the main effects. Furthermore, as against the existing efficient designs, our designs have higher D-efficiencies for the same number of choice pairs.     

Independent and joint effects of audit partner tenure and non-audit fees on audit quality

We examine the individual and joint effects of auditors’ non-audit services (NAS)/abnormal NAS fees and length of audit partner tenure on audit quality. Our results raise questions about the ‘one size fits all’ approach imposed by the current audit partner rotation requirement in Australia as a result of (1) a learning differentiation that we observe between Big 4 and non-Big 4 auditors and (2) higher discretionary accruals associated with non-Big 4 auditors. We find abnormal NAS fees to have a positive association with both absolute and positive (income-increasing) values of discretionary accruals for firms with short audit partner tenure. NAS/abnormal NAS fees are also negatively associated with the issuance of going concern opinions to financially distressed firms when partner tenure is short. In terms of policy implications, regulators are able to gauge the efficacy of the CLERP 9 reforms which currently impose a five year mandatory audit partner rotation requirement.     

Comparison of Cramer–Rao lower bounds of variances for at least equal protection of respondents

In this paper, a new randomized response model is proposed, which is shown to have a Cramer–Rao lower bound of variance that is lower than the Cramer–Rao lower bound of variance suggested by Singh and Sedory at equal protection or greater protection of respondents. A new measure of protection of respondents in the setup of the efficient use of two decks of cards, because of Odumade and Singh, is also suggested. The developed Cramer–Rao lower bounds of variances are compared under different situations through exact numerical illustrations. Survey data to estimate the proportion of students who have sometimes driven a vehicle after drinking alcohol and feeling over the legal limit are collected by using the proposed randomization device and then analyzed. The proposed randomized response technique is also compared with a black box technique within the same survey. A method to determine minimum sample size in randomized response sampling based on a small pilot survey is also given.     

Pipes,pools, and filters: How collaboration networks affect innovative performance

Research summary : Innovation requires inventors to have both new knowledge and the ability to combine and configure knowledge (i.e., combinatory knowledge), and such knowledge may flow through networks. We argue that both combinatory knowledge and new knowledge are accessed through collaboration networks, but that inventors' abilities to access such knowledge depends on its location in the network. Combinatory knowledge transfers from direct contacts, but not easily from indirect contacts. In contrast, new knowledge transfers from both direct and indirect contacts, but is far more likely to be new and useful when it comes from indirect contacts. Exploring knowledge flows in 69,476 patents and 89,930 unique inventors reveals evidence that combinatory knowledge from direct contacts and new knowledge from indirect contacts significantly affects innovative performance. Managerial summary : Inventors often combine ideas to create innovations. To do this, they need ideas to combine and they need the ability to combine those ideas. Inventors can get ideas to combine as well as the ability to combine ideas through prior co‐workers. Prior co‐workers can share ideas that may be relevant for the inventor's project and can tell the inventor about other things that other people are working on, especially people the inventor may not know. This can help inventors easily learn about ideas from friends‐of‐friends. The ability to combine ideas, however, is much harder to pass on. Prior co‐workers must carefully work with the inventor to teach him or her the complex processes of combining ideas. This means that it is very hard to learn how to combine knowledge from a friend‐of‐a‐friend, but it may be possible to learn from prior co‐workers. We explore this phenomenon in the social relationships of software inventors. Copyright © 2015 John Wiley & Sons, Ltd.     

Comparison of hospital length of stay and hospitalization costs among patients with non-valvular atrial fibrillation treated with apixaban or warfarin: An early view

Objective: To quantify and compare hospital length of stay (LOS) and costs between hospitalized non-valvular atrial fibrillation (NVAF) patients treated with either apixaban or warfarin via a large claims database.

Methods: Adult patients hospitalized with AF were selected from the Premier Perspective Claims Database (01JAN2013-31MARCH2014). Patients with evidence of valvular heart disease, valve replacement procedures, or pregnancy during the index hospitalization were excluded. Patients treated with apixaban or warfarin during hospitalization were identified. Propensity score matching (PSM) was performed to control for baseline imbalances between patients treated with apixaban or warfarin. Primary outcomes were hospital LOS (days), post-medication administration LOS, and index hospitalization costs, and were compared using paired t-tests in the matched sample.

Results: Before PSM, 2894 apixaban and 124,174 warfarin patients were identified. Patients treated with warfarin were older and sicker compared to those treated with apixaban. After applying PSM, a total of 2886 patients were included in each cohort, and baseline characteristics were balanced. The mean (standard deviation [SD] and median) hospital LOS was significantly (p?=?0.002) shorter for patients treated with apixaban for 5.1 days (5.7 and 3) compared to warfarin for 5.5 days (4.8 and 4). The trend appeared consistent in the hospital LOS from point of apixaban or warfarin administration to discharge (4.5 vs 4.7 days, p?=?0.051). Patients administered apixaban incurred significantly lower hospitalization costs compared to those administered warfarin ($11,262 vs $12,883; p?<?0.001).

Conclusions: Among NVAF patients, apixaban treatment was associated with significantly shorter hospital LOS and lower costs when compared to warfarin treatment.     

SALCUSTOR: A Multidimensional Scale for Salespersons’ Customer Orientation and Implications for Customer-Oriented Selling: Empirical Evidence From India

ABSTRACT

Recent studies have highlighted the limitations in the applicability of the selling-versus-customer orientation scale as a measure of a salesperson's customer orientation. Therefore, few scholars call for new research on identifying the underlying dimensions of customer-oriented selling and for developing a new scale. This study provides a new conceptualization of a salesperson's customer orientation and develops and validates a multidimensional scale to measure it. This scale, SALCUSTOR, uses multiple samples of data from salespersons from India. SALCUSTOR assesses the degree to which a salesperson (a) provides relevant and correct information to his/her customers, (b) understands and learns the underlying needs of the customers, and (c) maintains relationships with customers and thinks about their long-term benefits. We establish the reliability, convergent, discriminant, and nomological validity of SALCUSTOR. Managers can use SALCUSTOR to identify specific gaps in the three dimensions of customer-oriented selling behaviors of the salespersons, using appropriate intervention strategies.     

The In-House Advertising Agency

This study attempts a comparative analysis of advertisers with in-house agency vs. those using an independent advertising agency. Issues under consideration are:

1. The relationship between the advertisers and the advertising agency.

2. Advertiser's satisfaction with the compensation system, i.e., 15% commission.

3. Evaluation of advertising agency performance, i.e., creative media buying, and other services.

4. The importance of advertising to the company's marketing mix.     

An approach to detecting plagiarism in spreadsheet assignments: A digital answer to digital cheating

Accounting instructors often experience frustration when confronted by plagiarism in student assignments. Also, they face difficulty verifying and proving cases of plagiarism. Students have increasingly found it easier to plagiarize assignments because of digitization in education. Instructors face an important pedagogical challenge due to digitization based plagiarism. Digitization, however, provides instructors with tools to address this issue. This paper showcases three tried and tested methods built into spreadsheet software to identify and detect plagiarism in spreadsheet based assignments. The first method is a manual method of hiding unique markers in files sent to students. The second method involves hiding a formula that can track plagiarism in more detail. The third method uses a program code to track issues related to authorship of assignments. These methods along with a compiled list of strategies discussed in this paper can help reduce plagiarism.