From rationality to hyperreality: paradigm poker

This paper, following McGoun's (1997) seminal article comparing the economy of financial securities to a hyperreal poker game, argues that finance and accounting researchers should take the “linguistic turn” that has rejuvenated theory and research in many, if not most, of the social science and humanities in recent decades. In general terms, this means following Ludwig Wittgenstein's language game paradigm rather than Karl Popper's scientific deductive hypothesis testing methodology. The paper illustrates this by drawing on some of Jean Baudrillard's' ideas, particularly his concept of hyperreality and his phases of the image theoretic.The paper presents a poststructuralist genealogical analysis of the radical ruptures and reformulation of the meaning attributed to the accounting sign of earnings over the feudal, counterfeit, production, and simulation eras. It concludes that, as with many other signs in contemporary society, the earnings sign no longer has any relationship with, nor does it any longer refer to, any real or intrinsic profit but instead floats ungrounded in today's financial economy.The paper recommends that researchers in finance and accounting adopt paradigms from literary theory, semiotics, linguistics, and semiology rather than continue to rely on economics-based theory, which has lost its power for explaining and predicting happenings in today's financial economy of self-referencing models and images.     

论军服式样对服装文化的影响

该文认为．在人类服饰文化的悠久历史中．不同时期各领风骚的流行服装式样或多或少地都受到了军队服装的影响．军队服装已经渗入到人类服饰文化的方方面面．对推动服饰变革起着重要的作用．     

《语言学翻译理论》评介

卡特福德在《语言学翻译理论》将翻译定义为:用一种等值的语言的文本材料去替换另一种语言的文本材料,用程度、层次、阶等概念对翻译系统科学地进行分类。其理论虽有局限性,但仍为翻译理论研究提供了新途径。     

A comparison of the dominant meta programme patterns in accounting undergraduate students and accounting lecturers at a UK business school

Meta programmes are a means of describing the behavioural traits that a person exhibits when interacting with other people. An understanding of meta programmes can improve communication between individuals and this may have implications for teaching. The purposes of this study are first to identify the dominant meta programme patterns of first year accounting undergraduates at a UK business school. An earlier pilot study validated use of the Motivation Profile Questionnaire (MPQ) to elicit the dominant meta programmes of accounting lecturers at the same Business School (Brown, 2002). Secondly, the students' meta programmes are compared with those of their accounting teachers to identify whether there are any differences or similarities between the two groups. The matching of the meta programmes of the teachers and students would enhance communication whilst major differences in meta programmes would make communication more difficult. A sample of 62 first year accounting undergraduates and 20 accountancy teachers completed the MPQ. The results indicate that, on average, the accounting students have similar dominant meta programme patterns to their accounting teachers. The implications of the findings for improving communication and therefore teaching are discussed, along with the scope for further research.     

Managerial Problem-Solving Styles: A Cross-Cultural Study

ABSTRACT

The literature suggests that North American business-people differ from their Latin American counterparts with respect to specific behavioral traits. Our particular interest is in problem solving and in effecting changes in behavior to achieve better problem-solving capability. The purpose of the present study is to assess whether there are differences in problem-solving styles between two culturally different groups of managers registered in MBA Programs: Anglo American and Latin American. Using Kolb's (1984 2006) Learning Style Inventory, it was found that Anglo American managers tended to be relatively action-oriented, “Convergers” (they emphasize decision-making and use deductive reasoning), while Latin American managers tended to be reflection-oriented, “Assimilators” (they emphasize planning and like to create models in their analyses) in their problem-solving styles. The positive and negative aspects of each style are discussed and suggestions for improved decision-making are offered.

RESUMEN. La literatura sugiere que los empresarios norteamericanos difieren de sus contrapartes latinoamericanos, en lo que atañe a ciertos trazos comportamentales específicos. Nuestro interés particular se orienta a la solución de problemas e implementación de cambios comportamentales, con el propósito de adquirir habilidades específicas para la solución de problemas. El propósito de este estudio es evaluar si existen diferencias entre los estilos empleados para solucionar problemas entre diferentes grupos culturales de gerentes matriculados en Programas MBA angloamericanos y latinoamericanos. Usando el sistema de estilos de Kolb (1984 2006) denominado Learning Style Inventory, descubrimos que los gerentes angloamericanos tienden a orientarse con bastante frecuencia en la acción, los llamados ‘Convergentes’ (que hacen hincapié en la toma de decisiones y el uso del razonamiento deductivo), mientras que los gerentes latinoamericanos tienden a volcarse a la reflexión, los llamados ‘Asimiladores’ (que hacen hincapié enplanear y les gusta crear modelos en sus análisis), como característica de sus estilos para solucionar problemas. Discutimos los aspectos positivo y negativo de cada estilo, y hacemos sugerencias para mejorar la toma de decisión.

RESUMO. A literatura sugere que os homens de negócios norte-americanos diferem de seus colegas latino-americanos em traços comportamentais específicos. Nosso interesse particular recai sobre a resolução de problemas e a introdução de mudanças de comportamento para obter uma melhor capacidade de resolução de problemas. O objetivo deste estudo é avaliar se existem diferenças nos estilos de resolução de problemas de dois grupos culturalmente diferentes de gerentes matriculados em cursos de MBA: anglo-americanos e latino-americanos. Utilizando o inventário LSI (learning style inventory) de Kolb (1984 2006), constatou-se que os gerentes anglo-americanos tendiam a ser relativamente orientados para a ação, “convergentes” (eles enfatizam a tomada de decisões e o raciocínio dedutivo), enquanto os gerentes latinoamericanos tendiam a ser orientados para a reflexão, “assimiladores” (eles enfatizam o planejamento e gostam de criar modelos em suas análises) em seus estilos de resolução de problemas. Os aspectos positivos e negativos de cada estilo são discutidos, e sugestões para melhorar a tomada de decisões são oferecidas.     

A fuzzy multi-criteria decision model for international tourist hotels location selection

The main purpose of this paper is to present a fuzzy multi-criteria decision making (FMCDM) model for international tourist hotel location selection. In this article we created 21 criteria for selecting the international tourist hotel location acquired from literatures review and practical investigations. And the methods of fuzzy set theory, linguistic value, hierarchical structure analysis, and fuzzy analytic hierarchy process are used to consolidate decision-makers’ assessments about criteria weightings. Finally, an empirical study for identifying the international tourist hotel location selection in Taiwan is conducted to demonstrate the computational process and effectiveness of FMCDM proposed by this paper.     

The impact of consumer decision‐making styles on consumer confusion in Mauritius: An empirical analysis

This article investigates the effects of consumer decision‐making styles on consumer confusion and harm. While consumer confusion has been well documented in the literature, this investigation attempts to bridge our understanding on its relationship with consumer decision‐making styles. Empirical data was collected from a field survey where 400 consumers selected at 20 supermarkets in Mauritius were asked to respond to a questionnaire measuring three variables under study: consumer confusion, consumer decision‐making styles, and situational factors. Findings from the MANOVA parametric test showed that there is a significant difference between consumer decision‐making styles and consumer confusion. Even when covariate situational factors were controlled through the parametric test MANCOVA, results still showed a significant difference between consumer decision‐making styles and consumer confusion. More specifically, ANCOVA tests showed that the findings were specifically significant for three types of confusion: product confusion, packaging confusion, and product complexity. The study tends to confirm that a consumer's style of decision making does impact on consumer confusion.     

Job stress and well-being of female employees in hospitality: The role of regulatory leisure coping styles

The job stress and coping behavior of female employees has become a key issue in the hospitality industry. This study investigates the moderating role of regulatory leisure coping styles on the effect of job stress on female employees’ well-being. Specifically, this study extends Patry et al.’s (2007) findings to further confirm the direct and moderating role of regulatory leisure coping styles in the relationship between job stress and well-being. Data were collected from the female employees of 22 tourist hotels in Taiwan. The results showed that the Planned-Breather Leisure Coping Style (PBLCS) was positively and significantly associated with well-being, whereas the Avoidant Leisure Coping Style (ALCS) had a negative and significant effect on it. In addition, the results also revealed that the PBLCS plays a buffering role, but that the ALCS plays an amplifying role. Based on these findings, the implications and research suggestions are then discussed.     

农村中小学生场认知风格、学业成绩与家庭社会经济地位（SES）的关系

目的研究场认知风格、学业成绩与家庭经济地位的关系。方法用镶嵌图形测验（简称EFT）和自编的家庭SES问卷对553名中小学生施测,并收集期终考试成绩。结果①母亲职业、父母职业总分、家庭SES总分与EFr得分在9年级呈显著正相关（P〈0．01）。父亲职业与EFT得分在4、5、9年级呈显著正相关（P〈0．05）;父母学历与EFT得分各年级相关均未达到显著。②家庭SES得分与学习成绩总分各年级相关均未达到显著。结论家庭经济地位对场认知风格的形成和学业成绩有影响,但是在不同的年龄阶段影响不同。     

非语言交际对利玛窦在华传教的影响

明末清初时期,利玛窦与中国士大夫的交往是其在华传教活动的重要组成部分,其中非语言因素在其成功交际中起着重要的作用。利玛窦利用服饰的变化表明自己的身份和立场,借用西洋器物传播西方先进的科技文明,通过著书立说的形式广结权贵,施展个人魅力笼络人心。利玛窦与中国士大夫阶层的紧密互动为其在中国传教奠定了基础并开创了新的格局。