Performance evaluation bias: A comparative study on the role of financial fixation,similarity-to-self and likeability

Performance evaluations are critical to organizational control. Dissatisfaction with systems emphasizing financial targets only has driven many companies to adopt systems using multiple performance measures. These multiple measurement systems (MMS) however may exacerbate certain cognitive biases. Using multiple performance measures can be a cognitively complex task that invites coping reactions anchored in simplifying heuristic biases, such as the likability of the target evaluatee and similarity-to-self. There are reasons to believe that these biases may manifest differently across “individualistic” or “collectivist” cultures. Our study examines three biases (financial fixation, similarity-to-self and likeability) across two distant cultures (United States and Spain) along the individualistic–collectivist dimensions. Participants are MBA students from Spain and the US. Consistent with theory-based predictions, we find that likability and similarity-to-self impact Spanish participants while financial fixation presents greater influence among US participants. These findings underscore the importance of considering national culture in designing performance measurement systems and advise about the role of specific biases, which are not culturally neutral.     

Mood and likeability: The impact of two affect types on tax judgment

This study investigates processing influences of two types of affect, general (mood) and targeted (likeability), on professional tax judgment. Tax research has investigated client preference bias, but has not considered the affect's influence. Affect may exacerbate or mitigate this bias, even though affect should be irrelevant to professional judgment. Considerable accounting research, unrelated to tax, supports the importance of understanding affective inputs in professional judgment, primarily because such influence unknowingly leads to irrational economic judgments. Our results indicate that affect impacts tax judgments, and that affect type influences how evidence is processed. Targeted affect influences judgments and evidence evaluation more toward the client preference when the client is likeable rather than dislikeable. Evidence evaluation moderates the impact of likeability on the judgments. Mood also impacts judgments. However, mood influences judgments directly, with no impact on the evaluation of specific evidence cues. Implications are discussed for practice and future research.     

How do virtual streamers affect purchase intention in the live streaming context? A presence perspective

The rise of live streaming commerce has attracted attention from scholars and practitioners as a new opportunity to reach consumers. However, few studies have focused on the role of virtual streamers in this context. Based on the stimulus organism response framework, we explore the impact of three characteristics of virtual streamers—likeability, animacy, and responsiveness—on social presence, telepresence, and purchase intention. We use partial least squares structural equation modeling analysis with online survey data from 378 consumers concerning their experiences of viewing virtual streamers. The findings indicate that likeability, animacy, and responsiveness enhance social presence and telepresence, which then promote purchase intention. Likeability and responsiveness directly increase purchase intention, but animacy does not. Multi-group analysis reveals differences between the effects of humanoid and zoonotic virtual streamers on social presence and telepresence. These results shed light on the role of virtual streamer characteristics and contribute to the literature on live streaming commerce, presence, and virtual humans.     

A study of the antecedents of slogan liking

A slogan is an integral component of a brand's advertising platform that helps shape its identity and define its positioning. While prior literature has focused on the recall of slogans, knowledge regarding why consumers like some slogans more than others is still limited. This paper uses data from a large field study to explore the key factors that determine the likeability of slogans. It uses a bilinear mixed model to assess the relative importance of slogan characteristics, media expenditure, and respondent characteristics as antecedents of slogan likeability. The findings suggest that the liking for a slogan may be unrelated to media expenditure, and driven largely by the clarity of the message, the exposition of the benefits, rhymes, and creativity. Further, in sharp contrast to industry practice and conventional belief, the study finds that jingles or brevity have no systematic effects on the likeability of slogans.     

Likeability as a measure of advertising effectiveness: the case of financial services

Television advertising for financial services accounts for over one-third of total financial services advertising expenditure, yet there is evidence to suggest it is not very well done. Given the difficulties advertisers have to overcome in terms of promoting an intangible product in accordance with tight restrictions on advertising content and format to a largely uninvolved audience, it becomes all the more imperative to study how viewers judge financial services commercials. This paper presents the findings of a study which seeks to establish which elements, if any, of a financial services commercial first make it likeable to its target audience, second motivate the viewer to seek more information about the service being advertised and, third, have an effect on the image the viewer has of the advertiser. Some interesting findings from the research point to the similarities between the emerging factors for viewers' affective reactions to fast-moving consumer goods (FMCG) and financial services commercials and the extent to which likeability mediates the influence which advertisement execution features have on subsequent behavioural intentions.