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Article
Publication date: 1 January 1995

Joshua Ronen, R Kashi and Balachandran

There are two problems when a principal invests capital and hires an agent to do the work. The problems relate to inducing the agent to exert the optimal effort and to effect an…

1209

Abstract

There are two problems when a principal invests capital and hires an agent to do the work. The problems relate to inducing the agent to exert the optimal effort and to effect an optimal risk sharing arrangement. This paper introduces the concepts and enumerates the fundamental solutions to this agency problem. This approach is very useful in the managerial accounting area of determining the value of accounting information for setting performance evaluation and incentive payment schemes.

Details

Asian Review of Accounting, vol. 3 no. 1
Type: Research Article
ISSN: 1321-7348

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Article
Publication date: 21 August 2007

Zhang Cui‐hua and Yu Hai‐bin

Moral hazard and adverse selection often exist in asymmetric information environment. In this paper, quality investment decision problem is studied under moral hazard. A basic…

249

Abstract

Moral hazard and adverse selection often exist in asymmetric information environment. In this paper, quality investment decision problem is studied under moral hazard. A basic model for quality investment level decision is developed with the supplier as a principal and the buyer as an agent. And then we regard the supplier and the buyer’s rational limitations to set up a model when the buyer’s quality evaluation and processing activities are hidden. The model is optimized and the results under different backgrounds are discussed and compared. Results show that the buyer’s quality evaluation level and processing level are mostly influenced by the supplier’s quality assurance payment. Both the supplier and the buyer choose different quality investment levels under moral hazard because of the supplier’s payment to the buyer in case of internal failure and external failure.

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Asian Journal on Quality, vol. 8 no. 2
Type: Research Article
ISSN: 1598-2688

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Article
Publication date: 14 March 2023

Dafna Kariv, Norris Krueger, Luis Cisneros and Gavriella Kashy-Rosenbaum

This study endeavors to decode the propensity for entrepreneurial action by addressing the perceptions of feasibility and desirability stemming from entrepreneurs' and…

350

Abstract

Purpose

This study endeavors to decode the propensity for entrepreneurial action by addressing the perceptions of feasibility and desirability stemming from entrepreneurs' and non-entrepreneurs’ appraisal of holding marketing capabilities; complemented by the direct and indirect effects of market stakeholders' support, assessed as bridging or buffering the entrepreneurial action.

Design/methodology/approach

Three groups were formed from a random sample of 1,957 Canadian (from Quebec) respondents to an online questionnaire: non-entrepreneurs with low entrepreneurial intentions, non-entrepreneurs with high entrepreneurial intentions and entrepreneurs with high entrepreneurial intentions.

Findings

The analyses revealed salient effects of perceptions of feasibility and desirability, coupled with appraisals of possessing marketing capabilities, on entrepreneurial propensity; and their strengthened relations when obtaining stakeholders' support. Overall, the results suggest that perceived market feasibility and market desirability are prominent factors in differentiating between entrepreneurial and non-entrepreneurial action, and the type and function of stakeholders' support are prominent in differentiating between intentions.

Practical implications

Practical implications include facilitating the transmission of marketing knowledge to novice entrepreneurs through higher education and the ecosystem.

Originality/value

The authors show that perceptions of feasibility and desirability are particularly dependent on the entrepreneur's perceived marketing capabilities and perceptions of entrepreneurial ecosystem supportiveness. This study thus captures a fuller range of the intentions–action relationship by gauging the unidimensional approach to entrepreneurial action through intertwining attributes at the individual and market levels. It takes a new look at feasibility and desirability through marketing capabilities; and offers a more robust classification of stakeholders' support—institution/people, bridging/buffering. Practical implications include facilitating the transmission of marketing knowledge to novice entrepreneurs through higher education and the ecosystem.

Details

International Journal of Entrepreneurial Behavior & Research, vol. 31 no. 2/3
Type: Research Article
ISSN: 1355-2554

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Article
Publication date: 10 October 2008

Paolo Taticchi and Kashi R. Balachandran

In recent years, performance measurement and management (PMM) has received much attention from researchers and practitioners. Despite the growing use of PMM systems, companies…

2905

Abstract

Purpose

In recent years, performance measurement and management (PMM) has received much attention from researchers and practitioners. Despite the growing use of PMM systems, companies experience difficulty in implementing such systems, with consequent risk of partial benefits or total goal failure. The literature on PMM is quite vast, but only few of the models address the problem in its entirety, while many other works focus on specific issues related to PMM. The purpose of this paper is to analyze the state of the art of PMM models and propose an integrated framework as a base for performance measurement and management design.

Design/methodology/approach

The evolution of the literature on PMM models and frameworks is highlighted starting from the development of the last twenty years. Further, the characteristics raised in the literature are merged so as to identify the milestones of an integrated performance measurement and management system. Based on it, an integrated framework is proposed as a base for a cohesive PMM design.

Findings

The framework integrates five systems: a performance system, a cost system, a capability evaluation system, a benchmarking system and a planning system.

Research limitations/implications

Though the proposed framework is a starting point for performance measurement and management design, it provides important guidelines for successful implementations of PMM initiatives inside companies.

Practical implications

The paper elaborates on the findings in the literature through a review and explores how the framework proposed might be implemented and improved.

Originality/value

The framework is based on the belief that PMM study requires an intensive and deep comprehension of the business in focus, which begins with a complete analysis of all the key activities in the company and their related drivers. Accordingly, the framework proposed starts with a defining “which” information should be analyzed, “how” they should be processed and “how” they should be integrated for generating valuable information to facilitate managers' decision‐making processes.

Details

International Journal of Accounting & Information Management, vol. 16 no. 2
Type: Research Article
ISSN: 1834-7649

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Article
Publication date: 31 December 2007

Georg Turban

Within the last few years, a couple of presentation systems have been developed for assisting higher education. This article aims to provides an overview of available systems and…

259

Abstract

Purpose

Within the last few years, a couple of presentation systems have been developed for assisting higher education. This article aims to provides an overview of available systems and highlight differences regarding their individual intention and technical approaches.

Design/methodology/approach

The article consists of a comprehensive system and literature review and provides a taxonomy. Famous systems are categorized and discussed including their individual approaches.

Findings

The advantages and disadvantages of different approaches are presented. The discussion provides readers also with information relevant for rating systems according their personal needs.

Research limitations/implications

The categorization for presentation systems can be extended and applied for the categorization of audience response systems.

Practical implications

A source of information that assists users while they choose an appropriate existing presentation system and developers while they design new ones.

Originality/value

This article presents a workflow‐oriented taxonomy for educational presentation systems which is used to analyze several systems. In addition, the different underlying conceptual and technical approaches of different systems are discussed in this work. The provided information is useful for users and developers of such systems.

Details

Interactive Technology and Smart Education, vol. 4 no. 4
Type: Research Article
ISSN: 1741-5659

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Book part
Publication date: 13 March 2023

Matthew J. Hayes and Philip M. J. Reckers

Prior research in psychology reports an age-based bias against narcissists. We examine whether managers' reactions to narcissistic subordinates exhibit a similar bias. Using an…

Abstract

Prior research in psychology reports an age-based bias against narcissists. We examine whether managers' reactions to narcissistic subordinates exhibit a similar bias. Using an experimental method, where we manipulate subordinate narcissism, we find evidence of an age-based bias. Older managers react to a narcissistic subordinate by making conservative revisions to the subordinate's aggressive accounting estimates. They do so even at the cost of failing to meet a personally beneficial earnings target. A test of moderated mediation shows the actions of older managers (in their late 40s and older) were driven by their negative perceptions of the narcissistic subordinate. Our work demonstrates that not all individuals perceive narcissists the same way, and has implications for manger/subordinate relationships, and group dynamics involving mixed personalities and ages.

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Article
Publication date: 1 March 2015

Ryan Felty, Brian G. Whitaker, Shawn M. Bergman and Jacqueline Z. Bergman

The current study integrates self-enhancement and social exchange theories to construct hypotheses in which team-level narcissism is expected to negatively influence team-level…

235

Abstract

The current study integrates self-enhancement and social exchange theories to construct hypotheses in which team-level narcissism is expected to negatively influence team-level task performance ratings and team-level organizational citizenship behaviors directed at team members (OCB-Is). Additionally, individual-level narcissism is expected to negatively influence peer performance ratings. Based on longitudinal data collected from 89 study participants constituting 29 project teams, results indicate (a) team-level narcissism influences task performance, (b) team-level narcissism influences changes in OCB-Is over time, and (c) individual-level narcissism influences peer performance ratings. Our findings suggest the necessity for practitioners to consider individual differences in the strategic formation of work groups.

Details

International Journal of Organization Theory & Behavior, vol. 18 no. 2
Type: Research Article
ISSN: 1093-4537

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Book part
Publication date: 30 September 2022

Chanyanan Somtawinpongsai, Abu Bakar Abdul Hamid, Mohsin Raza, Anusara Sawangchai and Luigi Pio Leonardo Cavaliere

The purpose of the study is to measure the mediating relationship of online buying intentions between narcissism, materialism and brand experience and their effect on luxury…

Abstract

The purpose of the study is to measure the mediating relationship of online buying intentions between narcissism, materialism and brand experience and their effect on luxury purchase behaviour of luxury items by Phuket, Thailand customers. The study has used primary data collection techniques to gather data and used purposive sampling to analyse the data. The study's sample size is 250 respondents who prefer to buy luxury items. The research has used Smart PLS software to measure the relationship through bootstrapping and algorithms. The study has found significant positive mediation of online buying intentions between narcissism, materialism and brand experience and their effect on luxury purchase behaviour of luxury items. This study suggests the theoretical and practical implications for purchasing luxury behaviour from managerial, policymakers and researched perspectives. This study also discusses the future directions and limitations.

Details

Management and Information Technology in the Digital Era
Type: Book
ISBN: 978-1-80382-296-9

Keywords

Available. Content available
Article
Publication date: 8 June 2010

704

Abstract

Details

International Journal of Accounting & Information Management, vol. 18 no. 2
Type: Research Article
ISSN: 1834-7649

Available. Content available
Article
Publication date: 2 March 2010

1192

Abstract

Details

International Journal of Accounting & Information Management, vol. 18 no. 1
Type: Research Article
ISSN: 1834-7649

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