对大学文化的理性认知与现实建构——大众文化批判的视角

大众文化和理性主义之间不是对立物,在大众文化悖兴的背景下,发挥大学新功能已成为新思路。应从理论与实践的统一上认识大众文化和理性主义的关系,坚持理性逻辑,树立理想主义精神,发挥马克思主义在大学文化建设的导向作用,坚持大学的功能和发展方向,在传承文化精华的基础上实现批判超越,并以理性逻辑建构大学文化。     

Predictable irrationality in managerial accounting: Does knowledge overcome cognitive biases of undergraduate students?

Managerial accounting teaches students to make rational decisions by evaluating sunk costs, incremental costs, and opportunity costs. The behavioral literature suggests that biases and heuristics overcome rational thinking. The authors explore whether learning cost concepts attenuates behavioral biases. They find a statistically significant proportion of students completing a managerial accounting course exhibit predictable irrationality in personal choices. By matching behavioral choices with final exam answers, the authors also find that learning rationality principles in accounting does not reduce predictably irrational choices in other settings. The study findings are robust across three key rational concepts. Overall, the authors cannot reject the hypothesis that behavioral choices are independent of knowledge of the underlying principle of rationality.     

Cognitive foundations of firm internationalization: A systematic review and agenda for future research

Managerial cognition has a fundamental role in the internationalization of firms. However, there exists no coherent understanding of how prior research has examined and captured the cognitive foundations of internationalization. This paper provides a systematic review of this body of literature. The review identifies three main streams of research that, overall, consists of nine more specific research areas. We show that especially the areas addressing (1) managerial learning, (2) characteristics of upper echelons, (3) intra-organizational perceptions, and (4) external actors’ perceptions provide opportunities for the further advancement of internationalization literature. For harnessing these opportunities, we find that the microfoundational approach could support the empirical examination of the cognitive foundations and would notably contribute to the Uppsala model-based theorization of the firm internationalization process.     

功能视角下的组织管理词汇分析述评及展望

兴起于20世纪80年代末期的“语言转向”促使词汇分析成为组织管理研究中的重要方法与理论框架。文章从功能视角梳理已有的组织管理词汇分析及其主要成果,指出词汇的修辞、协调、社会文化以及认知等基本功能构成词汇分析与制度、沟通、变革等组织领域紧密结合的基础,进而综合述评词汇分析对组织管理研究的主要贡献,提出词汇分析的功能互动关系模型,并通过分析已有研究的主要局限展望未来研究的主要议题与方向,以期在向中国组织管理界推介这一研究方法及理论框架的同时,为后续相关研究、尤其是中国情境下的组织管理词汇分析做铺垫。     

薪酬外部不公平性与非效率投资--基于社会比较理论的解释和经验证据

在高管薪酬体制扭曲现实背景和社会比较理论视角下,引入心理学和行为学研究成果,关注薪酬外部不公平性对高管心理感知及行为选择影响。研究发现,薪酬外部不公平易引发高管“黑嫉妒”心理,导致其寻求替代性补偿激励而增加非效率投资。这一现象在民营企业更为突出,主要是因国有企业报酬体系异化所致。宏观经济形势和公司所在地区对薪酬外部不公平性与非效率投资之间关系有显著调节作用。研究还发现受自我期望值、归因模式及注意力基础等因素影响,高管对薪酬外部公平性问题的心理感知存在显著性别差异,女性高管治理有助于缓解男性高管主导的“黑嫉妒”心理和抑制非效率投资。     

IT cost benchmarking: Drawing the right conclusions

The use of managerial control ratios for benchmarking IT costs is widely accepted. This installment of Accounting Matters informs CIOs about IT managerial control ratios and the assumptions underlying the use of these ratios in IT cost benchmarking. Incorrect use of these ratios and violation of the assumptions can lead to faulty inferences and costly mistakes. This article proposes a technique for benchmarking IT costs to draw the right conclusions from the data.     

It's Not All Relative: The Effects of Mental and Physical Positioning of Comparative Prices on Absolute versus Relative Discount Assessment

In the context of three experiments, the authors examine the manner in which consumers compare a sale price to an explicit reference value. They find that a comparison of sale price to regular price may be more likely to involve an absolute (dollar amount) assessment, whereas a comparison of sale price to a competitor's price may be more likely to involve a relative (percent) assessment. The authors also find that vertical (i.e., columnar) placement of prices may result in a greater tendency to estimate discounts in relative terms. Conversely, horizontal (i.e., side-by-side) placement may result in a greater tendency to compute absolute numerical difference. The results provide important implications for retail managers in terms of framing and communicating price discounts.     

Across borders and beyond boundaries: How the Olivetti Company became a multinational

‘Ing. C. Olivetti & Co.’, the office machine producer founded in 1908, is one of the few Italian enterprises that was quick to set up a process of internationalisation both in European markets and in other continents. This article shows the evolution of Olivetti as a multinational business from its origins until the 1960s when the manufacturer was owned and controlled by the Olivetti family. It focuses on the role that ‘entrepreneurial cognition’ plays in shaping business as the company pursues new business opportunities across borders. It argues that the internationalisation of Olivetti was pursued in at least three ways: (1) as exploitation of entrepreneurial opportunities in response to major historical events, local and global tensions; (2) as the result of entrepreneurial perceived high self-efficacy; and (3) as consequence of heuristic decision-making processes.     

Toward an Integrated Model of Purchase Intention of Dietary Supplements in Sexually Oriented Advertising

This study was designed to examine antecedent factors that yielded a model of purchase intention of dietary supplements in sexually oriented advertising. Results suggested that sexual cognition, gender difference, individual attitude toward advertisements, and product involvement were yielded as key predictors toward people's purchase intention of dietary supplements. However, sexually oriented advertising did not considerably increase their purchase intention. A regression analysis also loaded sexual cognition and product involvement as two key determinants in the model of purchase intention of dietary supplements. Moreover, people with a more positive level of sexual cognition significantly resulted in their higher degree of purchase intention of dietary supplements.     

The contribution of implicit cognition to the Theory of Reasoned Action Model: a study of food preferences

Abstract

Attitudes are at the heart of the Theory of Reasoned Action (TRA), but problems in defining and measuring attitudes have contributed to typically low ability to predict behaviour. This article investigates the impact of potential disjuncture between evaluations that an individual externally verbalises (explicit attitudes), and evaluations that are internally held and may exist outside of conscious awareness (implicit attitudes), on the predictive ability of TRA. We study consumers’ attitudes towards eating healthy food and subsequent behaviour in a context of socially consensual behaviour. An Implicit Association Test (IAT) is used to measure implicit attitudes, and these scores are contrasted with self-reported explicit attitude scores. Ninety one participants took part in the study. We found, surprisingly, that implicit attitude has no significant effect on behavioural intention. However, a disjuncture between an individual’s implicit and explicit attitudes, reflecting internal psychological conflict, affected behaviour.