Information technology allows libraries to provideaccess vo resources and information services far beyondthe limits of their own collections. The users′ needs forinformation and…
Abstract
Information technology allows libraries to provide access vo resources and information services far beyond the limits of their own collections. The users′ needs for information and recreation are the primary concern of libraries, yet librarians realize that a significant proportion of the population rarely or never use libraries, while library users experience frustration or failure when using their library. Examines various factors which influence the attitude of individuals or groups to libraries and considers socio‐economic, technological, physical/technical and psychological/emotional conditions which shape the perceptions of non‐users and inhibit users and potential users.
Hank C. Alewine and Dan N. Stone
Environmental consequences increasingly influence management strategy and choice. The purpose of this paper is to investigate the effects on attention and investment of…
Abstract
Purpose
Environmental consequences increasingly influence management strategy and choice. The purpose of this paper is to investigate the effects on attention and investment of: incorporating environmental data into a balanced scorecard (BSC), called the sustainability balanced score card (SBSC) and the organization of environmental accounting information.
Design/methodology/approach
In a between‐participant design, participants (n ≈ 95) chose from among two investments using BSCs. Participants were randomly assigned to one of three conditions: no environmental data (control or BSC condition); environmental data embedded within the traditional BSC (four‐perspective SBSC); or environmental data added to a BSC as a standalone fifth perspective (five‐perspective SBSC).
Findings
Investment to achieve environmental stewardship objectives was greater with the four‐perspective SBSC than the traditional BSC. In addition, participants were most efficient, i.e. spent the least total time, and least time per data element examined, with the four‐perspective SBSC. Finally, the time spent examining, and decision weight given to, environmental data were unrelated.
Research limitations/implications
Professional managers and accountants may have greater knowledge of environmental metrics than do students, who are the participants in this study; hence, the results may not generalize to higher knowledgeable professionals since their processing of environmental data may differ from the lower knowledge participants of this study.
Practical implications
The form (i.e. organization) of environmental accounting data changed the allocation of participants' attention while the presence of environmental accounting data changed participants' investments; hence, both the presence and form of environmental accounting information influenced decision making.
Originality/value
This study is among the first to show differing influences from both the presence and organization of environmental accounting data on attention and investment.