139 research outputs found

    Validation of the test need for cognition: a study in behavioral accounting

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    This study aimed to validate the Need for Cognition scale (NFC) in behavioral accounting. In addition, we sought to measure the possible correlations between the level of need for cognition and the existence of cognitive biases in decisions in accounting and financial information. Two validations were performed to carry out the process of full validation – criterion and construct. The analysis was done by the examination of a sample comprised by 128 graduation students. The statistical technique used for the validation of this test was a factorial analysis for it has the ability to determine the degree of influence of a particular variable in the explanation of a factor, and the processing logistic regression was used for the explanation of possible values as a function of known values or independent variables. The results of the construct of validity showed the legitimacy of the NFC as a unidimensional scale excluding three outputs of its original scale, since the criterion validity of the results confirmed the impact of the level of cognition in maximizing the occurrence of heuristics in managerial decisions

    A passion for respect: On understanding the role of human needs and morality

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    In the present paper, we stress the importance of the concept respect in a wide variety of social settings and provide a working definition of this concept by emphasizing how respect relates to the act of communicating full recognition to other people on the dimensions of belongingness and morality. Subsequently, in two separate parts, we discuss why respect is so desired and valued. The first part looks at respect as a means to fulfil important human social concerns (“respect as a means to an end”). The second part looks at the potential moral underpinnings of respect and thus interprets “respect as an end in itself.” Finally, it is suggested that both reasons to value respect explain respect effects as a function of the working selfconcept that is salient (i.e., pragmatic versus idealistic self)

    Multi-tier Loyalty Programs to Stimulate Customer Engagement

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    Customers differ in their purchase behavior, profitability, attitude toward the firm, and so on. These differences between customers have led to numerous firms introducing multi-tier loyalty programs. A multi-tier loyalty program explicitly distinguishes between customers by means of hierarchical tiers (e.g. Silver, Gold, Platinum) and assigns customers to different tiers based on their past purchase behavior. Next, customers in different tiers are provided varying levels of tangible rewards and intangible benefits, which are potentially powerful instruments to stimulate customer engagement. In this chapter, we focus on the design and effectiveness of such multi-tier loyalty programs. Building on loyalty program and customer prioritization research, we discuss whether, why, and how multi-tier loyalty programs are effective (or not) in influencing customer behavior, thereby enhancing customer engagement and financial performance

    A passion for respect: On understanding the role of human needs and morality

    Get PDF
    In the present paper, we stress the importance of the concept respect in a wide variety of social settings and provide a working definition of this concept by emphasizing how respect relates to the act of communicating full recognition to other people on the dimensions of belongingness and morality. Subsequently, in two separate parts, we discuss why respect is so desired and valued. The first part looks at respect as a means to fulfil important human social concerns (“respect as a means to an end”). The second part looks at the potential moral underpinnings of respect and thus interprets “respect as an end in itself.” Finally, it is suggested that both reasons to value respect explain respect effects as a function of the working selfconcept that is salient (i.e., pragmatic versus idealistic self)

    System-justifying functions of complementary regional and ethnic stereotypes: Cross-national evidence

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    According to system justification theory, stereotyping is an ideological process that serves to justify the status quo and bolster the legitimacy of the existing social order. The present research investigates the system-justifying role of complementary stereotypes in which high-status groups are represented as agentic and achievement-oriented and low-status groups as communal and interpersonally oriented. We demonstrate that such complementary stereotypes: (a) reflect a high degree of consensus across high- and low-status perceiver groups; (b) are endorsed more strongly to the extent that system justification motives are chronically or temporarily activated; and (c) serve an ideological function by enhancing the perceived legitimacy of the existing social system. Evidence concerning regional and ethnic stereotypes in Italy, England, and Israel provides converging evidence for the system-justifying function of complementary stereotypes and reveals remarkable similarity in the contents of stereotypes of different groups that happen to occupy similar status positions in their respective societies
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