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1.
Times of crisis bring about increased demands on businesses as shortages, or unexpected but significant, business costs are encountered. Passing on such costs to consumers is a challenge. When faced with a retail price increase, consumers may rely on cues as to the motive behind the increase. Such cues can raise suspicion of alternative motive (e.g., taking advantage of the consumer) affecting consumers’ judgments of price fairness. This research investigates two triggers of suspicion: salience of alternative motives, and behavior judged to be out-of-character for the business. Results of the two studies within crisis contexts indicate that suspicion is created when alternative motives are salient and when a retailer acts out-of-character. Multiple group analyses revealed that suspicion induced negative affect and subsequent perceptions of price fairness. When suspicion was present, more negative feelings toward the retailer and judgments of price unfairness resulted.  相似文献   
2.
This paper examines the introduction of budgeting practices in situations where institutional logics are competing. The empirical cases, studied in two phases in the 1990s and in 2011, explore tensions that emerged between the new business logic, prevailing professional logic, and governance logic in the education field. We analyze the theorization of budgeting practices and their performative effect on cognition in organizations. We argue that competing logics in a field impact upon budgeting practices and theorization of the meanings attributed to budgetary outcomes. Our study contributes to the understanding of accounting in processes of institutional change, and the further development of neo-institutionalist theory by attending to the sources of practice variation and their relationship to competing logics. We advance four tentative theoretical propositions concerning the impact of multiple logics upon budgetary practices.  相似文献   
3.
Bicycle tourism is a growing niche tourism market which has potential economic, social, and environmental outcomes for individual participants and host communities. However, there has been a lack of research into heterogeneity of this market and their respective motivations and behavior. This article applies the concept of enduring involvement, in conjunction with tourist motivational theory, to segment and better understand cycle tourist behavior and intentions. A total of 564 completed questionnaires was collected from an online survey of bicycle club members in Australia. Respondents were segmented into five initial clusters by their level of enduring involvement. A number of significant differences were found on their travel motivations, travel behavior, and behavioral intentions, as well as their sociodemographics and cycling behavior. The results lend support to the application of enduring involvement in a tourism context to better understand the behavior of niche markets which include popular leisure pursuits. Recommendations as a result of the findings are made for product development and marketing communication, while future research opportunities are also outlined.  相似文献   
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The differences between on‐ and off‐job learning environments continue to be the subject of much debate, and the notion of complementarity between them is a perennial issue for most forms of training and development. This paper grapples with this issue in relation to apprentices in the building industry in Australia. It analyses the different perceptions of complementarity held by apprentices, host employers and college teachers. It strives to understand the diverse meanings of complementarity within the context of communities of practice in which apprentices acquire not only vocational knowledge and skills, but also a sense of identity through internalising sometimes complementary but often contradictory messages from their different learning environments. Their development towards the status of ‘competent tradespersons’ heavily depends on their individual abilities to integrate and synthesise these messages.  相似文献   
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This article examines an agricultural dimension of the `entrepreneurial failure' debate. It is often claimed that structural change in agriculture was retarded by the conservatism of agriculturalists in the south east who, allegedly, persisted with corn when price changes signalled a switch to meat and dairying. Existing price series and the price evidence as it appeared to farmers and landlords at the time are re-examined and shown to be neither clear nor consistent. The evidence suggests that contrasts in the fortunes of livestock and arable farmers have been exaggerated and that in this respect, even if not others, arable farmers were less irrational than their critics suppose.  相似文献   
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Purpose: Relationship marketing literature has provided support of a multidimensional trust construct; however, there is little consensus on its structure. This article builds on existing theory to propose and empirically test a three-dimensional trust construct including ability, integrity, and benevolence dimensions. Furthermore, the article examines this conceptualization of the construct across different relationship types as established by dependence form.

Methodology: We choose to use a scenario/survey data collection method to replicate specific relationship types for a national purchasing agent sample. This method allows us to obtain adequate sample sizes to compare the relative importance of trust dimensions using structural equation modeling.

Findings: We found empirical evidence to support a three-dimensional trust construct for use in further examination of buyer–seller relationships. In addition, we found differential importance of those dimensions across different relationship forms.

Research Implications: By providing empirical support for a multidimensional trust construct and further specifying the importance of each dimension in various relationship forms, we hope to provide a strong foundation on which to build further trust research.

Practical Implications: In examining trust among purchasing agents, we hope to provide a strong foundation for salespeople to understand how their actions impact their long-term relationships. Understanding that trust in a relationship involves more than simple integrity or completing promises should help boundary spanners develop stronger ties.

Contribution: The main contribution of the article is the concept that trust needs to be researched in ways other than simply asking “Do you trust your supplier?”  相似文献   
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Corporate social responsibility (CSR) is often used as a key criterion in gauging corporate reputation. This research examined the influence of consumers’ attributions on corporate outcomes in response to CSR. Researchers and managers have considered consumers’ beliefs about CSR initiatives to be simplistic, serving either economic ends or reflecting sincere social concerns. The results of two studies established that consumers’ attributions were more complex than traditionally viewed, mirroring many of the motives ascribed to companies by managers and researchers. Rather than viewing corporate efforts along a self- or other-centered continuum, consumers differentiated four types of motives: self-centered motives that are strategic and egoistic and other-centered motives that are values driven and stakeholder driven. Consumers responded most positively to CSR efforts they judged as values driven and strategic while responding negatively to efforts perceived as stakeholder driven or egoistic. Attributions were shown to affect purchase intent as well as mediate the structure of an offer. Pam Scholder Ellen (pellen@gsu.edu) is an associate professor of marketing at the Robinson College of Business at Georgia State University. Her research focuses on perceptual biases in the way consumers respond to marketplace offers, particularly in the public policy arena. In addition to theJournal of the Academy of Marketing Science, her research has been published in theJournal of Consumer Research, theJournal of Public Policy & Marketing, theJournal of Consumer Affairs, and theJournal of Retailing. Deborah J. Webb (dwebb@westga.edu) is an assistant professor of marketing at the Richards College of Business at the University of West Georgia. Her research interests include consumers’ responses to prosocial corporate behaviors, marketing and society issues, and donation behavior. Her research has been published in theJournal of the Academy of Marketing Science, theJournal of Retailing, theJournal of Public Policy & Marketing, theJournal of Consumer Affairs, andMarketing Education Review, among others. Lois A. Mohr is a retired associate professor of marketing from the Robinson College of Business at Georgia State University. Her research interests focus on consumer responses to corporate social responsibility and services marketing. She has published in theJournal of Marketing, theJournal of Retailing, theJournal ofBusiness Research, the Journal of Public Policy & Marketing, theJournal of Consumer Affairs, and theJournal of Services Marketing.  相似文献   
10.
This paper reports the findings of an investigation into issues surrounding the differential reporting debate. This debate was formalised in Australia by the promulgation of the Australian Accounting Research Foundation's Exposure Draft 48—Proposed Statement of Differential Reporting. However, the foundation has chosen not to provide guidance as to the standards considered applicable to non-reporting entities within its differential reporting proposal. A postal survey of practising accountants across Australia examined the respondents' perceptions as to the standards applicable to firms varied by size and legal structure. The paper provides initial empirical results indicating the way in which practitioners will apply standards under the differential reporting provisions proposed in the exposure draft and raises questions for future research.  相似文献   
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