Search results

In recent years, there has been significant interest in adopting XR (extended reality) technologies such as VR (virtual reality) and AR (augmented reality), particularly in retail. However, extending activities through reality-mediation is still mostly believed to offer an inferior experience due to their shortcomings in usability, wearability, graphical fidelity, etc. This study aims to address the research gap by experimentally examining the acceptance of metaverse shopping.

This study conducts a 2 (VR: with vs. without) × 2 (AR: with vs. without) between-subjects laboratory experiment involving 157 participants in simulated daily shopping environments. This study builds a physical brick-and-mortar store at the campus and stocked it with approximately 600 products with accompanying product information and pricing. The XR devices and a 3D laser scanner were used in constructing the three XR shopping conditions.

Results indicate that XR can offer an experience comparable to, or even surpassing, traditional shopping in terms of its instrumental and hedonic aspects, regardless of a slightly reduced perception of usability. AR negatively affected perceived ease of use, while VR significantly increased perceived enjoyment. It is surprising that the lower perceived ease of use appeared to be disconnected from the attitude toward metaverse shopping.

This study provides important experimental evidence on the acceptance of XR shopping, and the finding that low perceived ease of use may not always be detrimental adds to the theory of technology adoption as a whole. Additionally, it provides an important reference point for future randomized controlled studies exploring the effects of technology on adoption.

Patriotism is often described as the “love of country” that individuals display in the acclamation of their national community. Despite the prominence of this sentiment in various societies around the world, organizational research on patriotism is largely absent. This omission is surprising because entrepreneurs, human resource (HR) divisions, and firms frequently embrace both patriotism and patriotic organizational practices. These procedures include (among other interventions) national symbol embracing, HR practices targeted toward military members and first responders, the adulation of patriots and celebration of patriotic events, and patriotic-oriented corporate social responsibility (CSR). Here, the authors argue that research on HR management and organization studies will likely be further enhanced with a deeper understanding of the national obligation that can spur employee productivity and loyalty. In an attempt to jumpstart the collective understanding of this phenomenon, the authors explore the antecedents of patriotic organizational practices, namely, the effects of founder orientation, employee dispersion, and firm strategy. It is suggested that HR practices such as these lead to a patriotic organizational image, which in turn impacts investor, customer, and employee responses. Notably, the effect of a patriotic organizational image on firm-related outcomes is largely contingent on how it fits with the patriotic views of other stakeholders, such as investors, customers, and employees. After outlining this model, the authors then present a thought experiment of how this model may appear in action. The authors then discuss ways the field can move forward in studying patriotism in HR management and organizational contexts by outlining several future directions that span multiple levels (i.e., micro and macro). Taken together, in this chapter, the authors introduce a conversation of something quite prevalent and largely unheeded – the patriotic organization.

This research employs a behavioural approach to investigate the determinants of CEO disclosure tone inconsistency. By examining CEO characteristics and psychological attributes, the study aims to unravel the complexities underlying tone variations in Management Discussion and Analysis (MD&A) reports. Through this exploration, the research seeks to contribute to understanding ethical considerations in corporate communications and provide insights into the nuanced interplay between personal, job-related and psychological factors influencing CEO disclosure tone.

The study utilises a dataset comprising 1,411 MD&A reports from 143 companies listed on the Tehran Stock Exchange between 2012 and 2021. Multiple regression analyses with year- and industry-fixed effects are employed to examine the relationships between CEO gender, tenure, duality, ability and psychological attributes such as narcissism, myopia, overconfidence and tone inconsistency. Data analysis involves MAXQDA software for analysing MD&A reports and Rahavard Novin software for document analysis, supplemented by audited financial statements.

The findings reveal significant relationships between CEO characteristics, psychological attributes and tone inconsistency. Female CEOs exhibit reduced tone inconsistency, contrasting with previous research trends. CEO tenure correlates negatively with tone inconsistency, whereas CEO ability shows a positive correlation, indicating a nuanced relationship with performance. However, CEO duality does not exhibit a significant association. Psychological attributes such as narcissism and myopia are positively associated with tone inconsistency, while no substantial connection is found with managerial overconfidence.

This research contributes to the inaugural exploration of CEO disclosure tone inconsistency through a behavioural lens, advancing measurement precision in the field. By delving into CEO characteristics and psychological attributes, the study offers unique insights into the roots of tone inconsistency. Applying comprehensive lexicon and phraseology enriches the methodological approach, fostering dialogue among diverse stakeholders and adding distinct perspectives to the discourse on ethical issues in business. Through its meticulous examination of behavioural underpinnings, this study becomes a catalyst for reflection, dialogue and progress in corporate communications and ethical considerations.

The reviews of cold case homicides are infrequently referenced within either procedural guides or scholarly outputs. However, boundaries for the review are imperative to ascertain the most productive use of resources, aligned with the case’s chance of eventual resolution. The purpose of the study is to identify the boundaries established by police forces within England and Wales for their reviews of cold cases. Due to the lack of guidance, forces have created their own methods which may result in ineffective review processes and strategies. Therefore, this study sought to elucidate the boundaries of the review process through 13 semi-structured interviews with cold case detectives and a seven-month observation period (analysed simultaneously using an inductive Thematic Analysis), the following boundaries were identified before the review commences: the Terms of Reference (which provide a framework for the review based on live homicide review criteria), the identification of the review type (either a full or thematic review) and justification of the case’s prioritisation. This study provides initial evidence that there is an interconnectedness of procedures underpinning the reviews of cold cases, with the Terms of Reference dictating the type of review to be conducted, which is subsequently influenced by the case’s prioritisation. This study provides an important insight into the boundaries of reviews, and recognises the challenges for their implementation, attributed primarily to available resources and the number of cases that a force is responsible for. Important recommendations are proposed for the ongoing practice of cold case reviews to provide areas of evaluation and improved practice.

The reviews of cold case homicides are infrequently referenced within either procedural guides or scholarly outputs. However, boundaries for the review are imperative to ascertain the most productive use of resources, aligned with the case’s chance of eventual resolution. The purpose of the study is to identify the boundaries established by police forces within England and Wales for their reviews of cold cases. Due to the lack of guidance, forces have created their own methods which may result in ineffective review processes and strategies. Therefore, this study sought to elucidate the boundaries of the review process through 13 semi-structured interviews with cold case detectives and a seven-month observation period (analysed simultaneously using an inductive Thematic Analysis), the following boundaries were identified before the review commences: the Terms of Reference (which provide a framework for the review based on live homicide review criteria), the identification of the review type (either a full or thematic review) and justification of the case’s prioritisation. This study provides initial evidence that there is an interconnectedness of procedures underpinning the reviews of cold cases, with the Terms of Reference dictating the type of review to be conducted, which is subsequently influenced by the case’s prioritisation. This study provides an important insight into the boundaries of reviews, and recognises the challenges for their implementation, attributed primarily to available resources and the number of cases that a force is responsible for. Important recommendations are proposed for the ongoing practice of cold case reviews to provide areas of evaluation and improved practice.

The reviews of cold case homicides are infrequently referenced within either procedural guides or scholarly outputs. However, boundaries for the review are imperative to ascertain the most productive use of resources, aligned with the case’s chance of eventual resolution. The purpose of the study is to identify the boundaries established by police forces within England and Wales for their reviews of cold cases. Due to the lack of guidance, forces have created their own methods which may result in ineffective review processes and strategies. Therefore, this study sought to elucidate the boundaries of the review process through 13 semi-structured interviews with cold case detectives and a seven-month observation period (analysed simultaneously using an inductive Thematic Analysis), the following boundaries were identified before the review commences: the Terms of Reference (which provide a framework for the review based on live homicide review criteria), the identification of the review type (either a full or thematic review) and justification of the case’s prioritisation. This study provides initial evidence that there is an interconnectedness of procedures underpinning the reviews of cold cases, with the Terms of Reference dictating the type of review to be conducted, which is subsequently influenced by the case’s prioritisation. This study provides an important insight into the boundaries of reviews, and recognises the challenges for their implementation, attributed primarily to available resources and the number of cases that a force is responsible for. Important recommendations are proposed for the ongoing practice of cold case reviews to provide areas of evaluation and improved practice.

The reviews of cold case homicides are infrequently referenced within either procedural guides or scholarly outputs. However, boundaries for the review are imperative to ascertain the most productive use of resources, aligned with the case’s chance of eventual resolution. The purpose of the study is to identify the boundaries established by police forces within England and Wales for their reviews of cold cases. Due to the lack of guidance, forces have created their own methods which may result in ineffective review processes and strategies. Therefore, this study sought to elucidate the boundaries of the review process through 13 semi-structured interviews with cold case detectives and a seven-month observation period (analysed simultaneously using an inductive Thematic Analysis), the following boundaries were identified before the review commences: the Terms of Reference (which provide a framework for the review based on live homicide review criteria), the identification of the review type (either a full or thematic review) and justification of the case’s prioritisation. This study provides initial evidence that there is an interconnectedness of procedures underpinning the reviews of cold cases, with the Terms of Reference dictating the type of review to be conducted, which is subsequently influenced by the case’s prioritisation. This study provides an important insight into the boundaries of reviews, and recognises the challenges for their implementation, attributed primarily to available resources and the number of cases that a force is responsible for. Important recommendations are proposed for the ongoing practice of cold case reviews to provide areas of evaluation and improved practice.

The paper aims to explore the relationship between accounting and racial violence through an investigation of sharecropping in the postbellum American South.

A range of primary sources including peonage case files of the US Department of Justice and the archives of the National Association for the Advancement of Colored People (NAACP) are utilised. Data are analysed by reference to Randall Collins' theory of violence. Consistent with this theory, a micro-sociological approach to examining violent encounters is employed.

It is demonstrated that the production of alternative or competing accounts, accounting manipulation and failure to account generated interactions where confrontational tension culminated in bluster, physical attacks and lynching. Such violence took place in the context of potent racial ideologies and institutions.

The paper is distinctive in its focus on the interface between accounting and “actual” (as opposed to symbolic) violence. It reveals how accounting processes and traces featured in the highly charged emotional fields from which physical violence could erupt. The study advances knowledge of the role of accounting in race relations from the late nineteenth century to the mid-twentieth century, a largely unexplored period in the accounting history literature. It also seeks to extend the research agenda on accounting and slavery (which has hitherto emphasised chattel slavery) to encompass the practice of debt peonage.

Supply chain (SC) professionals are increasingly working alongside business partners of diverse backgrounds, which has been argued to engender both innovation and creativity but also found as potentially detrimental to SC relationships and performance. To reconcile these views, this study explores two mechanisms – supplementary (similarity) and complementary fits – at the surface (observable traits) and deep (unobservable characteristics) levels and their impact on a focal firm representative’s perception of a SC partner’s trustworthiness.

Model was tested using survey data from 285 managers involved in interorganizational SC relationships.

Results indicate that a focal firm representative’s perception of supplementary and complementary fits with a SC partner positively impacts their perception of the partner’s trustworthiness. However, the effects of similarity at both surface and deep levels and complementarity weaken each other.

Understanding the mechanisms of diversity in SC relationships is crucial for fostering trustworthiness and achieving organizational objectives. Firms should evaluate both supplementary and complementary fits when hiring or assigning roles. Embracing a complementary fit not only promotes diversity but also mitigates the negative impact of similarity bias, ultimately strengthening trustworthiness within the organization's SC ecosystem.

By simultaneously examining individual and combined effects of two unique mechanisms of supplementarity and complementarity at the surface and deep levels, this study sheds light on inconsistent findings of the effects of diversity in the SCM literature.