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Article
Publication date: 14 November 2016

Andrea K. Moser

Identifying the drivers that positively influence consumption of organic products is of utmost importance to reach consumers beyond the niche. Therefore, this study aims to…

3258

Abstract

Purpose

Identifying the drivers that positively influence consumption of organic products is of utmost importance to reach consumers beyond the niche. Therefore, this study aims to propose an innovative framework which conceptualizes motivating beliefs and a simple decision-making heuristic as predictors of buying organic.

Design/methodology/approach

A structural equation approach is applied. Data were obtained from a nationwide panel (n = 1,760) and included survey data and scanner data for five different food categories.

Findings

The model is supported by actual purchasing data in all categories. While beliefs explained about 75 per cent of the variance in the decision-making heuristic for organic products, the heuristic in turn predicted up to 20 per cent of the variance in buying behavior.

Research limitations/implications

Further research should aim to validate the proposed constructs and relationships and refine the factors.

Practical implications

Consumers have to understand and value the benefits of organic products. Self-interested and environmental beliefs are equally strong motivations which can be seen as an opportunity for marketing.

Originality/value

The results contribute to understanding the structure and the impact of heuristics and quantify the competing beliefs by which heuristics are driven.

Details

Journal of Consumer Marketing, vol. 33 no. 7
Type: Research Article
ISSN: 0736-3761

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Article
Publication date: 11 May 2015

Andrea K. Moser

The theory of planned behavior (TPB) served as a framework for identifying major antecedents of everyday green purchasing behavior and for determining their relative importance…

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Abstract

Purpose

The theory of planned behavior (TPB) served as a framework for identifying major antecedents of everyday green purchasing behavior and for determining their relative importance.

Design/methodology/approach

The German market research institute GfK provided data (n = 12,113) from their 2012 household panel survey. A two-step structural equation modeling approach was applied to test both the measurement and the structural model.

Findings

Willingness to pay (WTP) was the strongest predictor of green purchasing behavior, followed by personal norms. The impact of attitude is insignificant. This implies an attitude – behavior gap.

Research limitations/implications

Individuals overestimate their self-reported WTP and behavior, which suggests that the share of explained variance is in reality lower. It has to be doubted whether consumers are objectively able to judge products by their environmental impact. Even if consumers are willing to buy a “greener” product, their subjective evaluation might be incorrect. Further research should be based on actual purchasing data. In addition, the attitude – behavior gap should be scrutinized by further research to identify further barriers to green consumption.

Practical implications

Consumers need to be aware that their consumption behavior can make a difference. They have to value the benefits of green products and understand why these are priced higher. Firms can apply pricing and promotional strategies addressing personal norms and inducing a higher WTP to capitalize on the opportunities of the green market segment.

Originality/value

The study integrates WTP and personal norms as critical predictors into the TPB and furthermore expands the extant literature on green purchasing behavior to cover daily consumer goods extending beyond organic food. This enhances understanding of the structure of the constructs and determines their relative importance.

Details

Journal of Consumer Marketing, vol. 32 no. 3
Type: Research Article
ISSN: 0736-3761

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Book part
Publication date: 23 August 2014

Andrea R. Drake, Linda J. Matuszewski and Fabienne Miller

There has been a call for additional managerial accounting research that examines the effect of non-pecuniary preferences (such as those for honesty and fairness) on managerial…

Abstract

Purpose

There has been a call for additional managerial accounting research that examines the effect of non-pecuniary preferences (such as those for honesty and fairness) on managerial reporting decisions.

Methodology/approach

Drawing from trait theory, agency theory, and psychological contracts theory, Kidder (2005) suggests that personality traits and perceived unfairness in the workplace both help predict detrimental workplace behaviors, with perceived fairness affecting the honesty in reporting of some individuals but not others. We test Kidder’s (2005) theory in an experimental setting where participants have opportunity and incentive to report dishonestly.

Findings

Participants’ honesty preferences and ethical values (idealism and relativism) were measured, and the fairness of the participants’ employment contracts was manipulated. As predicted, higher preferences for honesty are significantly associated with honesty in reporting, suggesting that participants make trade-offs between increasing their own wealth and acting honestly. Additionally, the perceived fairness of compensation interacted with honesty preferences and relativism to affect honesty in reporting.

Practical and social implications

The implication for practice is that while a small number of employees are likely to consistently behave in honest or self-interested ways, firms may be able to positively influence the behavior of the majority of employees by enacting policies and procedures that contribute to perceptions that compensation is fair.

Originality/value of paper

These findings contribute to our understanding of non-pecuniary preferences on managerial reporting decisions.

Details

Advances in Management Accounting
Type: Book
ISBN: 978-1-78190-842-6

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Article
Publication date: 1 March 1985

Tomas Riha

Nobody concerned with political economy can neglect the history of economic doctrines. Structural changes in the economy and society influence economic thinking and, conversely…

2713

Abstract

Nobody concerned with political economy can neglect the history of economic doctrines. Structural changes in the economy and society influence economic thinking and, conversely, innovative thought structures and attitudes have almost always forced economic institutions and modes of behaviour to adjust. We learn from the history of economic doctrines how a particular theory emerged and whether, and in which environment, it could take root. We can see how a school evolves out of a common methodological perception and similar techniques of analysis, and how it has to establish itself. The interaction between unresolved problems on the one hand, and the search for better solutions or explanations on the other, leads to a change in paradigma and to the formation of new lines of reasoning. As long as the real world is subject to progress and change scientific search for explanation must out of necessity continue.

Details

International Journal of Social Economics, vol. 12 no. 3/4/5
Type: Research Article
ISSN: 0306-8293

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Book part
Publication date: 20 January 2021

Kristie M. Young, William W. Stammerjohan, Rebecca J. Bennett and Andrea R. Drake

Psychological contracts represent unofficial or informal expectations that an individual holds, most commonly applied to an employer–employee relationship. Understanding…

Abstract

Psychological contracts represent unofficial or informal expectations that an individual holds, most commonly applied to an employer–employee relationship. Understanding psychological contracts helps explain the consequences of unmet expectations, including increased budgetary slack and reduced audit quality. This chapter reviews and synthesizes accounting behavioral research that discusses psychological contracts and that was published in academic and practitioner journals in the areas of financial accounting, management accounting, auditing, taxes, non-profit organizations, accounting education, and the accounting profession itself. Despite the prevalence of psychological contracts in the workplace and the applicability to behavioral research, accounting literature remains limited regarding applications of psychological contracts. This chapter aggregates research across all areas of accounting to provide suggestions for use of psychological contracts in future research and thus create a connected research stream.

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Article
Publication date: 11 December 2024

Andreas Kakouris, Vasilis Athanasiadis and Eleni Sfakianaki

Acknowledging the importance of both lean thinking (LT) and Industry 4.0 (I4.0) for successful business performance and organisational success, the present study investigates the…

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Abstract

Purpose

Acknowledging the importance of both lean thinking (LT) and Industry 4.0 (I4.0) for successful business performance and organisational success, the present study investigates the critical success factors (CSFs) for the concurrent implementation of both approaches, a field not yet significantly explored.

Design/methodology/approach

The study conducts two systematic literature reviews (SLRs), one on LT and the other one on I4.0 to map out the CSFs for the effective implementation of each approach. These CSFs are subsequently prioritised with the use of a Delphi Study. Finally, from the set of the common CSFs recognised through the two approaches, a more condensed list is put forward as the first step towards achieving a successful synergy between LT and I4.0.

Findings

The study’s findings suggest the most important CSFs and determine their definition in the context of a concurrent implementation of LT and I4.0. This can provide managers and practitioners with the awareness of crucial factors, enabling them to take the necessary steps for planning and implementing both approaches.

Practical implications

A concise set of CSFs for the concurrent implementation of both LT and I4.0 has been identified, which can be viewed as a starting point for providing top executives and managers with useful insights into enhanced business efficiency and performance. This study furthermore contributes to the overall body of knowledge on LT and I4.0.

Originality/value

The scholarly literature that explores a common set of CSFs for the concurrent implementation of LT and I4.0 is limited. This gap significantly enhances the importance of the present research, contributing to a better understanding amongst both academics and practitioners of the key supporting factors for the integration of the two approaches.

Details

International Journal of Quality & Reliability Management, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0265-671X

Keywords

Available. Open Access. Open Access
Article
Publication date: 14 April 2020

Joel Rudin, Tejinder Billing, Andrea Farro and Yang Yang

This study aims to test bigenderism, a universalistic theory that purports to explain why trans men employees enjoy greater organizational acceptance and superior economic…

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Abstract

Purpose

This study aims to test bigenderism, a universalistic theory that purports to explain why trans men employees enjoy greater organizational acceptance and superior economic outcomes compared to trans women employees.

Design/methodology/approach

Respondents were presented with one of two case studies in which they had to choose whether or not to respect the right of a trans employee to use the restroom of their choice at work. The only difference between the two case studies was the gender of the trans employee. In one case, the employee was a trans man and in the other case, the employee was a trans woman.

Findings

The gender of the trans employee had no impact on the choices of the respondents.

Research limitations/implications

The chief research implication is that heightened discrimination against trans men may better be explained by situational theories of transphobia rather than the universalistic theory that was tested in this paper. The primary research limitation was the use of American undergraduate business students as respondents.

Practical implications

Organizations need to be especially vigilant in protecting the restroom rights of their transgender employees, which may entail eliminating gender-segregated restrooms.

Originality/value

This paper is original in that it uses an experimental design to test the theory of bigenderism. It adds value by encouraging experimental research that examines situational theories of transphobia.

Details

Organization Management Journal, vol. 17 no. 2
Type: Research Article
ISSN: 1541-6518

Keywords

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Book part
Publication date: 18 December 2016

Jade Wong, Andreas Ortmann, Alberto Motta and Le Zhang

Policymakers worldwide have proposed a new contract – the ‘social impact bond’ (SIB) – which they claim can allay the underperformance afflicting not-for-profits, by tying the…

Abstract

Policymakers worldwide have proposed a new contract – the ‘social impact bond’ (SIB) – which they claim can allay the underperformance afflicting not-for-profits, by tying the private returns of (social) investors to the success of social programs. We investigate experimentally how SIBs perform in a first-best world, where investors are rational and able to obtain hard information on not-for-profits’ performance. Using a principal-agent multitasking framework, we compare SIBs to inputs-based contracts (IBs) and performance-based contracts (PBs). IBs are based on a piece-rate mechanism, PBs on a non-binding bonus mechanism, and SIBs on a mechanism that, due to the presence of an investor, offers full enforceability. Although SIBs can perfectly enforce good behaviour, they also require the principal (i.e., government) to relinquish control over the agent’s (i.e., not-for-profit’s) payoff to a self-regarding investor, which prevents the principal and agent from being reciprocal. In spite of these drawbacks, in our experiment SIBs outperformed IBs and PBs. We therefore conclude that, at least in our laboratory test-bed, SIBs can allay the underperformance of not-for-profits.

Details

Experiments in Organizational Economics
Type: Book
ISBN: 978-1-78560-964-0

Keywords

Available. Content available
Book part
Publication date: 20 June 2017

David Shinar

Free Access. Free Access

Abstract

Details

Traffic Safety and Human Behavior
Type: Book
ISBN: 978-1-78635-222-4

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Book part
Publication date: 20 June 2017

David Shinar

Abstract

Details

Traffic Safety and Human Behavior
Type: Book
ISBN: 978-1-78635-222-4

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