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Ethical attitudes are especially important for accounting students as they transition from higher education into a profession where continuing education requirements for ethics are pervasive across state boards. We examine if generational categorization impacts ethical attitudes. We compare 172 student responses from an ethical survey to results reported in the prior literature from 1997, 2004, and 2007. We find evidence consistent with current students becoming less tolerant of ethically questionable behavior. Also, we explore students with self-declared Certified Public Accountant (CPA) aspirations to other students revealing minimal differences. This suggests that discussions around ethical attitudes might be beneficial in the workplace as multigenerational individuals need to make subjective decisions when working together. More specifically, our study encourages the development of additional ethical vignettes that include technological innovation twists to foster more robust classroom ethics discussions as many students fail to find a significant ethical gray area with the traditional vignettes.

It is likely that deception in commerce has been evident since the growth of trading and the development of marketplaces in early history. But from the mid 20th century the tools and practices of marketing provided commentators new moral targets, in the dubious advertising and selling practices of modern corporations. But what is the morality of the process whereby consumers actively participate in deceiving themselves — in order, for example, to purchase and enjoy something they want but which they manifestly do not need? The term ‘seduction’ was applied to this type of deceptive transaction by Deighton and Grayson in a landmark paper in 1995. Yet despite the influence the work has had on the study of business ethics there has been surprisingly little testing of the concept. This paper seeks to address the imbalance between the conceptual development of the seduction concept and its empirical bases. Based on depth interviews describing recent purchasing decisions, subjects talked through their experiences and the impact they felt that marketing had on their behaviour. The research found evidence in several of the interviews of self‐deception and what has been described as seductive practice, and goes on to suggest an agenda for further study.

The modern automotive consumer is demanding high quality, reliable, safe, lower cost, environmentally friendly and easier to use product. This requirement drives engineers, and forces management to think of new methods in terms of on‐board automotive sensor‐to‐software solutions, better and more efficient engine management and control systems. In the garage, consumers finally want to know what is happening and why, what parts are changed and why and what were the exact time/cost issues of the job. This leads us to smart, advanced sensors, linked by software driven information systems that provide traceability throughout the entire lifecycle of the automobile from the engine to the tires. The traditionally very conservative automobile industry finally got the spirit from the robust client‐server Internet multimedia technology, and the real‐time (digital) distributed sensor/networking and multimedia entertainment opportunities.

We investigate how online price dispersion has evolved since the bursting of the Internet bubble by comparing price dispersion levels in years 2000, 2001, and 2003 and between multi-channel and pure play e-tailers. The results show that although online price dispersion declined between 2000 and 2001 when there was a shakeout in Internet retailing, it increased from 2001 to 2003, the post bubble period, in particular, for desktop computers, laptop computers, PDAs, electronics and software. The proportion of items for which price dispersion at multi-channel retailers was higher than that at pure play e-tailers, increased steadily during 2000–2003. These findings suggest that online price dispersion is persistent even as Internet markets mature.

The object of the exercise is to perform an overall evaluation of the INSEAD library service as perceived by segments of the overall user‐group. The aim is to translate the results of such an evaluation into keener insight into the habits of the users, and ultimately into policy formulation and action for the future development of the service.

Explores the concept of viewing retail customers as partial employees. When retailers provide services to customers, they tend to rely solely on store employees, missing out on a hidden asset, their customers. When shopping, customers perform two roles: in‐role; and extra‐role. The former term refers to the work that a customer has to do when shopping, such as driving to the store. Extra‐role behaviour refers to voluntary behaviour on the part of the customer, e.g. cooperating with employees of the organisation and sharing their positive experiences with other customers. Customers are viewed as “partial employees” due to their participation in supplying labour and knowledge to the service creation process. A conceptual framework to study the phenomenon of using customers as partial employees is proposed and literature from marketing, economics, psychology and organisational behaviour is drawn upon. Research propositions and a future research agenda are advanced.

To explain how the components of attraction theory work in unison to prompt students to take an initial stimulus and progress through critical thinking processes and into knowledge acquisition, organization, and synthesis.

Although schema theory has an important role in understanding knowledge acquisition, it does not provide directives for how to plan instruction so students can build their understandings and comprehension of subject matter. This chapter outlines a pedagogical approach to the implementation of a new theory of learning that builds on cognitive science, affect, and interest.

Students can become re-attracted to learning through effective teaching inclusive of a jolt, curiosity, retrieving explanations, counterexamples, clarifications, and embedding that information within schemata.

Proactive investigations and continued research on attraction theory can enrich our understanding of teaching and learning, provide answers for what works in the classroom, and equip us with tools from which to select for unique classroom circumstances.

Nowadays it is — to a certain extent — popular to criticize international tourism to third world countries. These criticisms may base on widely divergent aspects of the phenomenon, ranging from for instance the economic impact to the environmental impact or the psychological impact. Without implicitly suggesting that the non‐economic effects of international tourism in developing countries are unimportant we will concentrate in the following on the economic impact. The reason for this is twofold:

The purpose of this paper is to study the relationship between management’s commitment and effective occupational safety and health committees (OSHCs), which are a form of representative employee involvement in Malaysia.

Using data from a survey of 231 manufacturing companies in Malaysia, the study empirically examines both passive and active management commitment and its relationships with the perceived effectiveness of OSHCs.

Respondents to the survey, who were members of OSHCs, felt that both passive and active management commitments had significant, positive relationships with OSHCs’ perceived effectiveness, with active management commitment having a stronger relationship with the dependent variable – the effectiveness of OSHCs. All three variables were perceived to be at the medium level, with active management commitment recording the lowest mean value.

The research is limited by the fact that it is cross-sectional. However, this allows its findings to be placed in the context of past research, underpinned by Malaysia’s manufacturing sector and legislative framework.

This paper provides suggestions for how the perceived effectiveness of OSHCs can be improved in the Malaysian context.

This study conceptualises management’s commitment in terms of passive and active commitment, given the context of the current legislative framework, and it addresses the relationships between both types of management commitment and the effectiveness of OSHCs, in the heretofore-unexamined Malaysian manufacturing context.