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The educational environment in Taiwan's primary and secondary schools is becoming increasingly diverse and complex. This study examined the relationship between primary and secondary school principals' working values, organisational climate and organisational adaptation.

Data were collected from the third Teaching and Learning International Survey (TALIS), which targeted 401 principals in Taiwan's primary and secondary schools, conducted in 2018 by the Organisation for Economic Co-operation and Development (OCED). In this study, a structural equation model was constructed.

The results indicated that primary and secondary school principals generally had positive work values, and their schools' organisational climate and adaptation were positive. In addition, the work values, organisational climate and organisational adaptation models showed good fit for a variety of potential variables. Furthermore, the organisational climate had a mediating effect that strengthened the principals' work values and was a major factor in enhancing organisational adaptation. The results suggest that in addition to principals' positive work values, fostering a cooperative organisational climate—such as the perceived level of support from supervisors and the environment—is essential to enhance schools' organisational adaptation.

The principal's work value has a profound impact on the creation of a school's organisational atmosphere, the cohesion of members' consensus and the organisation's contingency decision-making in response to the external environment. This study adduces more diverse recommendations for the development of school affairs.

This study explored the relationships between principals’ distributed leadership, school organisational culture and the effectiveness of school innovation management. A questionnaire was administered to gather data from public junior high school teachers in Taiwan.

Using the stratified random sampling method, 1,557 questionnaires were sent to 98 schools in Taiwan, and 1,018 valid questionnaires were obtained. All data were analysed using descriptive statistics and structural equation modelling.

School organisational culture significantly mediated the relationship between principals’ distributed leadership and the effectiveness of school innovation management. This mediating role was confirmed through multiple mediation analyses, highlighting the essential link between leadership practices and school innovation outcomes.

This study provides new insights into how distributed leadership by school principals can enhance the effectiveness of school innovation management by cultivating a solid organisational culture. The results underscore the importance of distributed leadership in fostering an environment conducive to school innovation.

The purpose of this paper is to develop a small data set forecasting method to improve the effectiveness when making managerial decisions.

In the grey modeling process, appropriate background values are one of the key factors in determining forecasting accuracy. In this paper, grey compensation terms are developed to make more appropriate background values to further improve the forecasting accuracy of grey models.

In the experiment, three real cases were used to validate the effectiveness of the proposed method. The experimental results show that the proposed method can improve the accuracy of grey predictions. The results further indicate that background values determined by the proposed compensation terms can improve the accuracy of grey model in the three cases.

Previous studies determine appropriate background values within the limitation of traditional grey modeling process, while this study makes new background values without the limitation. The experimental results would encourage researchers to develop more accuracy grey models without the limitation when determining background values.

This paper aims to demonstrate how hospitality management research could benefit from the propositional style of theorizing, and how this approach could expand the scope of research in the discipline.

Developing new theories could provide unique insights and broaden the scope of research in hospitality management. To illustrate the power of proposition-based theorizing, this methodology is applied to the hotel cancellation policies domain.

Using the proposition-based theorizing in the context of cancellation policies, this study provides several propositions that could have broad implications for future research.

The contribution of this paper is threefold. First, the potential benefit of the proposition-based theorizing in the revenue management context of cancellation policies is demonstrated. Second, the theoretical frameworks and insights from the product return policy literature that could enrich future studies on hotel cancellation policies are introduced. Finally, this study conjectures on these theories’ relevance to hotel cancellation policies and consequently on their potential contribution to the scholarly discourse.

To investigate customer satisfaction with service encounters characterized by an over‐attentive level of service, and the contextual and individual factors moderating the resulting satisfaction scores.

The first of three formal experiments tests the prediction that consumer reactions vary with the margin between actual and expected levels of service. The second examines the influence of the tendency to psychological reactance on participants’ responses to excessive service. The third assesses the effect of a predisposition to suspiciousness on satisfaction scores, in scenarios which, respectively, specify that extremely over‐attentive service or “normal” service are directed at participants personally or is offered to all customers unselectively.

The first experiment found moderately excessive service to be acceptable to most participants but unexpectedly over‐attentive service to affect satisfaction negatively. The second found the negative impact of extremely over‐attentive service to be limited to participants with a greater tendency to psychological reactance. The third found that a high predisposition to suspicion resulted in lower satisfaction levels whether the scenario specified extremely over‐attentive service that was personal or on offer to all, whereas the satisfaction scores of participants with a lower predisposition to suspicion were not affected in those scenarios.

Whereas the relevant literature has focussed on customer reactions to service that falls below expectations, this paper studies service encounters in which it surpasses them. It hypothesizes a counterproductive effect on customer satisfaction and identifies contextual and individual factors that explain and predict that outcome.

This paper aims to investigate the effect of retailers’ consumer communications in prompting the choice of an in-stock alternative to an out-of-stock first-choice product.

Four between-subjects experiments assessed the extent to which the likelihood of a retail customer switching to a similarly-priced alternative when a first choice was out-of-stock was affected by messages concerning stockout status (Studies 1a and 1b). They further examined the interaction effects on participants’ preference of messages comparing the available versus unavailable options and stating stockout status (Study 2) and those giving information on the reasons for the stockout and on its status (Study 3).

Participants maintained their original preference for an out-of-stock product unless an external restriction on choice prompted them to forsake it or they perceived a strong reason to opt for an in-stock alternative. There was a greater tendency to switch if the alternative offered a potential “gain” or the reasons given for a stockout were irrelevant to product performance, whether the participant was expecting imminent re-stocking. Switching was triggered when the available alternative was directly comparable to the original or the retailer’s explanation related to an attribute judged trivial, but only if short supply was expected to continue.

The studies add to current understanding of how shoppers respond to unavailability of a first-choice product by examining the effect on switching behavior of messages about the stockout situation that are communicated deliberately or inadvertently by retailers.

The study discusses organic agricultural product persuasion using an empirical survey. This study argued that strong argument persuasive advertising message would trigger individuals' self-reference to the harm of pesticide residue in non-organic agricultural product, which would raise their purchase intention of organic agricultural product.

The present study conducted an empirical investigation in Taiwan by recruiting 527 Taiwanese participants using the convenience sampling procedure. The current research performed structural equation modeling analysis and used LISREL software to report the analytical results.

Individuals with health consciousness may perceive a high-level risk of non-organic agricultural product, which would raise individuals' fear perception to the harm of pesticide residue. Fear perception will increase individual's purchase intention of organic agricultural product. Results can help industry practitioners benefit from the results by enabling them to develop their advertising strategy for organic food.

Results can help industry practitioners benefit from the results by enabling them to develop their advertising strategy for organic food.

The purpose of this paper is to explore the role of supervisor gossip in the workplace. This paper proposes a hypothetical model in which supervisor gossip has an effect on leader-member exchange (LMX), in turn resulting in perceived supervisor ostracism among subordinates.

A dyadic research design was applied to collect data from Taiwanese employees. Supervisors participated in a survey containing measures of supervisor gossip and control variables, whereas subordinates responded to a questionnaire on LMX, perceived supervisor ostracism, and control variables.

The results indicated that positive supervisor gossip significantly affected LMX. Furthermore, healthy LMX reduced subordinates’ perceptions of supervisor ostracism.

All participants were recruited in Taiwan, which is a limitation for generalising the research findings. Future studies should investigate multiple societies of various cultural profiles.

To improve the quality of the supervisor-subordinate relationship, supervisors should adopt a positive informal communication style, and organisations should provide supervisors with information regarding the implications of workplace gossip, illustrating the substantial benefits of positive gossip and the potential drawbacks of negative gossip.

The present study highlighted the role of supervisor workplace gossip in the field of leadership and empirically investigated the impact of supervisor gossip on subordinates’ reactions.

This study aims to analyze why listed Taiwanese firms uniquely rejected the early adoption of International Financial Reporting Standards (IFRS) in 2012. It investigates the underlying decision-making processes behind this policy reluctance to further understand the continuous phenomenon of rare voluntary IFRS adoption.

It reports on fieldwork evidence obtained in situ by in-depth interviewing in Mandarin. It uses qualitative methods, complemented by quantitative cost-benefit metrics of IFRS adoption. It presents five diverse illustrative case-study vignettes, using a judgment sample based on expert opinion.

While the net-benefits of implementing IFRS varied across firms, this study’s unanimous finding was that no firms (in the sample or population) adopted IFRS early, despite stated intentions to the contrary. The key reasons for shunning early IFRS adoption were found to be frequent changes in regulations, insufficient benefits from adopting IFRS and the undermining of comparability across companies, compounded with scarce preparation time. Further, this study found that the Taiwanese accounting regulator’s reluctance toward IFRS adoption, partly caused by a long-standing US influence, contributed to this anomalous outcome.

This study recommends two critical policy changes: more realistic timelines and less frequent regulatory changes.

To the best of the authors’ knowledge, this is the first study to investigate the reasons behind the anomaly of no early adoption of IFRS in Taiwan, using new primary data and illustrative case studies. Its novelty lies in extending understanding beyond the existing quantitative literature on accounting standards, using new “thick” qualitative evidence on motives for such choices and decision-making processes, which have been neglected in previous work.