The role of presentation format on decision-makers' behaviour in accounting

The recent increase in researching presentation format area is resulting in an increase in awareness of the importance of presentation format on decision-makers' behaviour. This paper presents a synthesis of prior research on presentation format in the accounting literature which could be used as bases and references for future research. It reviews and evaluates existing accounting literature that examines the linkages of presentation format on decision-makers behaviour. Finally, future research opportunities in this area are made

Advancing Dispute Resolution by Unpacking the Sources of Conflict: Toward an Integrated Framework

Organizational leaders, public policy makers, dispute resolution professionals, and scholars have developed diverse methods for resolving workplace conflict. But there is inadequate recognition that the effectiveness of a dispute resolution method depends on its fit with the source of a particular conflict. Consequently, it is essential to better understand where conflict comes from and how this affects dispute resolution. To these ends, this paper uniquely integrates scholarship from multiple disciplines to develop a multi-dimensional framework on the sources of conflict. This provides an important foundation for theorizing and identifying effective dispute resolution methods, which are more important than ever as the changing world of work raises new issues, conflicts, and institutions

The influence of emotions on trust in ethical decision making

This paper attempts to delineate the interaction between trust, emotion, and ethical decision making. The authors first propose that trust can either incite an individual toward ethical decisions or drag him or her away from ethical decisions, depending on different situations. The authors then postulate that the feeling of guilt is central in understanding how trust affects the ethical decision making process. Several propositions based on these assumptions are introduced and implications for practice discussed

Effect of health worry on processing of health information, behavioral intentions, and behavior

Although correlational studies show a relationship between worry about health concerns and higher rates of self-protective behavior, there has been no experimental research supporting the relationship and little research on the mechanisms by which worry might lead to health behaviors. This study experimentally induced a state of worry about influenza in undergraduate college students (N = 165), and examined their intentions to get a flu shot, systematic processing of a message about influenza, and vaccination behavior. The study had four main findings. First, the worry induction was successful in inducing worry about influenza. Second, participants in the experimental (worry) group reported significantly greater intentions to get a flu shot when compared with the intentions of the control group. Group differences in vaccination behavior were in the predicted direction, but were not significant. Third, participants in the experimental group had significantly higher rates of systematic processing of the flu message. However, systematic processing did not mediate the relationship between worry about the flu and intention to get a flu shot. The results support the role of emotion in health behavior decisions and introduce an effective experimental technique for inducing worry about a health condition

Herding and Social Pressure in Trading Tasks: A Behavioural Analysis

We extend the experimental literature on Bayesian herding using evidence from a financial decision-making experiment. We identify significant propensities to herd increasing with the degree of herd-consensus. We test various herding models to capture the differential impacts of Bayesian-style thinking versus behavioural factors. We find statistically significant associations between herding and individual characteristics such as age and personality traits. Overall, our evidence is consistent with explanations of herding as the outcome of social and behavioural factors. Suggestions for further research are outlined and include verifying these findings and identifying the neurological correlates of propensities to herd

The influence of affect on attitude

Priests of the medieval Catholic Church understood something about the relationship between affect and attitude. To instill the proper attitude in parishioners, priests dramatized the power of liturgy to save them from Hell in a service in which the experience of darkness and fear gave way to light and familiar liturgy. These ceremonies “were written and performed so as to first arouse and then allay anxieties and fears ” (Scott, 2003, p. 227): The service usually began in the dark of night with the gothic cathedral’s nave filled with worship-pers cast into total darkness. Terrifying noises, wailing, shrieks, screams, and clanging of metal mimicked the chaos of hell, giving frightened witnesses a taste of what they could expect if they were tempted to stray. After a prolonged period of this imitation of hell, the cathedral’s interior gradually became filled with the blaze of a thousand lights. As the gloom diminished, cacophony was supplanted by the measured tones of Gregorian chants and polyphony. Light and divine order replaced darkness and chaos (R. Scott, personal correspondence, March 15, 2004). This ceremony was designed to buttress beliefs by experience and to transfigure abstractions into attitudes. In place of merely hearing about “the chaos and perdition of hell that regular performances of liturgy were designed to hold in check ” (Scott, 2003), parishioners shoul

The Impact of Cognitive versus Affective Aspects on Consumer Usage of Financial Service Delivery Channels

This paper explores the consumer decision-making process when using service delivery channels. Among service delivery channels, the main focus of the research concerns technology-based delivery channels. Technology continues to change the delivery function of companies and to affect customers’ usage decisions regarding the delivery channels available. Understanding how customers react to the technology-content of channels and decide how to use the delivery channels of the firm is a key asset for achieving profitability and differentiation. This conclusion is particularly valuable as firms address the financial impact of new technology-based channels and their success in transferring low value-added transactions to electronic channels. Despite the development of new technology-based delivery channels, there is limited knowledge about how customers react to, choose and use these channels. The paper addresses this research void by developing a model that describes customers’ attitudes and usage frequency behavior in the context of banking delivery channels. A set of hypotheses concerning affective and cognitive determinants of consumers’ behavior is derived from the model. These hypotheses were generated after extensive research into the fields of services marketing, psychology and innovation theories, together with insights provided by a series of in-depth interviews conducted with bank managers and customers. A questionnaire was mailed to users of the four main bank delivery channels. The findings demonstrate that consumer decision concerning usage frequency differs between delivery channels, and illustrate which factors should be stressed in order to affect this decision.

The motivation and pleasure dimension of negative symptoms: neural substrates and behavioral outputs.

A range of emotional and motivation impairments have long been clinically documented in people with schizophrenia, and there has been a resurgence of interest in understanding the psychological and neural mechanisms of the so-called "negative symptoms" in schizophrenia, given their lack of treatment responsiveness and their role in constraining function and life satisfaction in this illness. Negative symptoms comprise two domains, with the first covering diminished motivation and pleasure across a range of life domains and the second covering diminished verbal and non-verbal expression and communicative output. In this review, we focus on four aspects of the motivation/pleasure domain, providing a brief review of the behavioral and neural underpinnings of this domain. First, we cover liking or in-the-moment pleasure: immediate responses to pleasurable stimuli. Second, we cover anticipatory pleasure or wanting, which involves prediction of a forthcoming enjoyable outcome (reward) and feeling pleasure in anticipation of that outcome. Third, we address motivation, which comprises effort computation, which involves figuring out how much effort is needed to achieve a desired outcome, planning, and behavioral response. Finally, we cover the maintenance emotional states and behavioral responses. Throughout, we consider the behavioral manifestations and brain representations of these four aspects of motivation/pleasure deficits in schizophrenia. We conclude with directions for future research as well as implications for treatment