管理学最新文献

{"title":"Neurophysiological Methods in Accounting and Finance","authors":"Gaia Bassani,&nbsp;Silvio Vismara","doi":"10.1111/jifm.70016","DOIUrl":"https://doi.org/10.1111/jifm.70016","url":null,"abstract":"<p>Recent advances in neuroscience have made neurophysiological methods increasingly accessible, creating a timely opportunity to rethink how accounting and financial decisions are studied. Yet accounting and finance research has been slow to exploit its full potential. This paper argues that neurophysiological methods are not merely novel measurement tools, but theory-enabling instruments that can reveal otherwise unobservable mechanisms underlying judgment, disclosure processing, incentives, ethics, and risk-taking. Drawing on a systematic review of 55 high-quality studies published in leading journals, we show how these methods uncover the roles of attention allocation, cognitive effort, emotional arousal, learning, and moral conflict in shaping accounting and financial decisions. Our analysis demonstrates that existing research remains heavily concentrated on eye-tracking, while EEG and fMRI are still underused despite their greater potential to discriminate between competing theoretical explanations. Building on this evidence, we develop a mechanism-based framework that integrates neuroaccounting and neurofinance and repositions neurophysiological methods from a peripheral methodological novelty to a central analytical resource for international financial management and accounting research. We further derive a prioritized research agenda that identifies where these methods can generate the strongest theoretical leverage, the clearest cross-domain insights, and the most consequential advances for future scholarship.</p>","PeriodicalId":46659,"journal":{"name":"Journal of International Financial Management & Accounting","volume":"37 3","pages":"608-646"},"PeriodicalIF":5.5,"publicationDate":"2026-10-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://onlinelibrary.wiley.com/doi/epdf/10.1111/jifm.70016","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"149177596","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":3,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"OA","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Pet-owner synchrony: Operationalization, application, and implications","authors":"Sunhee Choi,Wesley Friske,Mayukh Dass","doi":"10.1007/s11747-026-01214-9","DOIUrl":"https://doi.org/10.1007/s11747-026-01214-9","url":null,"abstract":"Abstract Despite the pet industry’s significant economic and social importance, academic attention to this sector of the economy has been limited. Rather than focusing solely on the household demographics of pet ownership or the attitudinal components of the pet-owner relationship, we explore actual purchase decisions of pet owners. In this study, we examine pet-owner synchrony, a behavioral operationalization of pet-owner relationships that is grounded in attachment theory, anthropomorphism, and the extended self. Utilizing scanner data from 875,853 market baskets including 23 million transactions collected from a regional supermarket chain, we analyze cross-category co-occurrence patterns within shopping baskets. Our analysis reveals affinities, or parallels, in pet owners’ purchases of health and wellness products and hedonic products for both themselves and their pets, which we attribute to pet-owner synchrony. We identify two moderators that influence the strength of pet-owner synchrony: pet type (cat versus dog) and the presence of young children in the household. In addition, we evaluate how basket size, holidays, and price elasticities impact pet-owner synchrony. Our findings deliver useful insights into pet-owner relationships, have direct implications for retail and manufacturing managers, and yield recommendations for public policy.","PeriodicalId":17194,"journal":{"name":"Journal of the Academy of Marketing Science","volume":"64 1","pages":""},"PeriodicalIF":18.2,"publicationDate":"2026-10-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"149210848","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":1,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Correction to “A comparative analysis of emergency management undergraduate programmes in China and the United States”","authors":"","doi":"10.1111/disa.70076","DOIUrl":"https://doi.org/10.1111/disa.70076","url":null,"abstract":"<p>\u0000 <span>Liu, J.</span>, <span>Xu, Y.</span>, <span>Peng, B.</span>, and <span>Zheng, Z.</span> (<span>2026</span>). <span>A comparative analysis of emergency management undergraduate programmes in China and the United States</span>. <i>Disasters</i>, <span>50</span>(<span>1</span>), e70030. https://doi.org/10.1111/disa.70030\u0000 </p><p>We apologize for these errors.</p>","PeriodicalId":48088,"journal":{"name":"Disasters","volume":"51 1","pages":""},"PeriodicalIF":2.3,"publicationDate":"2026-10-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://onlinelibrary.wiley.com/doi/epdf/10.1111/disa.70076","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"149177611","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":3,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"OA","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"The Effect of Financial Statement Comparability on Cost Stickiness","authors":"Heung-Jae Jeon,&nbsp;Sumi Jung","doi":"10.1111/jifm.70009","DOIUrl":"https://doi.org/10.1111/jifm.70009","url":null,"abstract":"<div>\u0000 \u0000 <p>This study examines the impact of financial statement comparability on asymmetric cost behavior, commonly known as cost stickiness. Using a comprehensive U.S. sample (1999–2020), we document a positive association between greater comparability and increased cost stickiness. The relationship is markedly stronger for firms facing high uncertainty and for firms whose analyst forecasts are less accurate or more dispersed. We also find that higher comparability notably raises the likelihood of subsequent sales growth and increases the future value derived from incurred costs. Overall, more comparable accounting enables managers to convert slack resources into profits and design strategies to bolster future sales.</p>\u0000 </div>","PeriodicalId":46659,"journal":{"name":"Journal of International Financial Management & Accounting","volume":"37 3","pages":"539-563"},"PeriodicalIF":5.5,"publicationDate":"2026-10-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"149177639","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":3,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Steering and Setting Free: Insights From a 20‐Year Retrospective Case Study of a Security and Justice Organization's Digital Transformation","authors":"Friso Selten, Dorus van Loo, Bram Klievink","doi":"10.1111/puar.70231","DOIUrl":"https://doi.org/10.1111/puar.70231","url":null,"abstract":"Advances in digital technologies are expected to fundamentally change how organizations operate and create value. Empirical studies show that public organizations face difficulties organizing and sustaining this digital transformation. To better understand these challenges, this study examines the organizational mechanisms underlying digital transformation in a public organization over the past 20 years. Our findings show that this transformation was primarily enabled by an emergent change approach, with influential planned changes occurring only occasionally. We identify the organizational mechanisms underlying both types of change and analyze their interdependence. Our findings suggest that both emergent and planned change approaches may be needed to enable digital transformation in public organizations effectively, but that combining them is complex in practice.","PeriodicalId":48431,"journal":{"name":"Public Administration Review","volume":"11 1","pages":""},"PeriodicalIF":8.3,"publicationDate":"2026-10-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"149172862","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":1,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Sustainability as a Selective Safeguard: ESG, Earnings Management Types, and Financial Distress in an Emerging Market","authors":"Vibha Tripathi, Vinodh Madhavan","doi":"10.1002/bse.71672","DOIUrl":"https://doi.org/10.1002/bse.71672","url":null,"abstract":"This study examines whether environmental, social, and governance (ESG) performance is associated with lower financial distress arising from earnings management in an emerging market and whether this association differs for accrual‐based earnings management (AEM) versus real earnings management (REM). While prior research generally treats ESG as a uniformly effective governance mechanism, it largely overlooks differences in strategies adopted by managers for earnings management and the conditions under which ESG can constrain such actions. Addressing this gap, this study conceptualizes ESG as a selective governance safeguard whose effectiveness depends on the nature of earnings management. Drawing on agency, stakeholder, and signalling theories, we argue that ESG may attenuate the negative risk arising from accounting‐based opacity but not from real operational manipulation. Using a panel of 569 Indian nonfinancial firms from 2019 to 2023 and fixed effects regressions, we examine the interplay between AEM, REM, and financial distress proxied by the emerging‐market Altman <jats:italic>Z</jats:italic> ‐score. The results show that ESG attenuates the negative association between AEM and financial health but does not moderate the relationship between REM and financial health. Results are robust to winsorization and GMM estimations. These findings identify a key boundary condition in ESG's governance role, suggesting that ESG is not a comprehensive safeguard against all forms of managerial opportunism.","PeriodicalId":9518,"journal":{"name":"Business Strategy and The Environment","volume":"9 1","pages":""},"PeriodicalIF":13.4,"publicationDate":"2026-10-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"149172952","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":1,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"The ripple effects of customer orientation: Personal, vicarious, and temporal pathways to frontline employee well-being","authors":"Siddeeq M. Shabazz,Gabriel Gazzoli,Jin Ho Jung,Todd Arnold,Alex Zablah,Woo Gon Kim,R. L. Fernando Garcia","doi":"10.1007/s11747-026-01218-5","DOIUrl":"https://doi.org/10.1007/s11747-026-01218-5","url":null,"abstract":"","PeriodicalId":17194,"journal":{"name":"Journal of the Academy of Marketing Science","volume":"33 1","pages":""},"PeriodicalIF":18.2,"publicationDate":"2026-10-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"149210860","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":1,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"From data silos to knowledge symbiosis: orchestrating the low-altitude economy via collaborative governance","authors":"Ke Ning,Jingyu Liu,Chaolin Lyu","doi":"10.1108/jkm-02-2026-0411","DOIUrl":"https://doi.org/10.1108/jkm-02-2026-0411","url":null,"abstract":"Purpose Scaling the low-altitude economy requires more than mature individual technologies. It also depends on interfirm knowledge collaboration between core-technology and scenario-application firms embedded in public governance. However, existing research rarely explains how dispersed technical and scenario data become usable knowledge for shared tasks or when interfirm collaboration can persist. The authors examine how verified data sharing shapes firms’ strategies through collaborative value added, collaboration frictions and data risks. The authors also analyse how benefit allocation, risk sharing and public governance tools affect collaborative evolution and its boundaries. Design/methodology/approach This study adopts a mixed-methods research design. Firstly, a tripartite evolutionary-game model involving the government, low-altitude core-technology firms and scenario-application firms is constructed to compare the relative payoffs of substantive collaboration and opportunistic collaboration under different governance conditions. MATLAB is then used to analyse equilibrium paths, policy-tool interactions and nonlinear data-risk boundaries. Secondly, questionnaire data from 333 managers of low-altitude enterprises provide complementary enterprise-level evidence concerning the direction and boundary conditions of the major variable relationships. Findings The model shows that the net effect of verified data sharing on collaborative strategies depends on the relative magnitudes of collaborative value added, friction savings, data risks and opportunistic gains. Bilateral substantive collaboration becomes self-sustaining only when benefit allocation and risk sharing give both firms positive net returns. Subsidies raise the relative payoff from substantive collaboration, whereas opportunism detection reduces the appeal of opportunistic strategies. Under our parameter settings, sustained, costly proactive governance is not stable once bilateral collaboration can persist under normal governance. Non-linear risk scenarios further show that additional risks may erode the benefits of greater sharing beyond the governance capacity assumed in the model scenarios. The empirical results also reveal a positive association between data sharing and collaborative innovation. This association is stronger when policy support and the corresponding dimension of market regulation are both high. Originality/value Firstly, this study distinguishes data flows from knowledge formation and integrates collaborative value added, risk sharing and governance tools within a dynamic framework centred on verified data sharing. Secondly, it conceptualises knowledge symbiosis as a bounded state of sustained bilateral collaboration and operationalises this state in the model as substantive collaboration in which both firms obtain positive net returns under normal governance. Finally, the study characterises the model-based value, risk and governance conditions under which such a","PeriodicalId":48368,"journal":{"name":"Journal of Knowledge Management","volume":"54 1","pages":"1-33"},"PeriodicalIF":7.0,"publicationDate":"2026-10-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"149210740","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":2,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Sustainability Reporting on Biodiversity and Ecosystems in the European Forest‐Based Sector: An Institutional Analysis","authors":"Andreas Barth, Tobias Stern, Kurt Christian Schuster, Lea Ranacher, Stefanie Linser","doi":"10.1002/bse.71680","DOIUrl":"https://doi.org/10.1002/bse.71680","url":null,"abstract":"The EU's Corporate Sustainability Reporting Directive (CSRD) emphasises the importance of corporate sustainability reporting on biodiversity and ecosystems, particularly specified in the European Sustainability Reporting Standard E4 (ESRS E4). This study examines how the European forest‐based sector operationalises ESRS E4 through mandatory disclosures and explores the institutional pressures shaping these practices. Using a qualitative content analysis method on 23 sustainability reports, we assess ESRS E4 disclosures and coercive, mimetic and normative pressures. Overall, these pressures manifest in responses ranging from isomorphism and substantive adaptation to tendencies towards means‐ends decoupling related to specific disclosure obligations. The results reveal a contrast between converging transition plans and policies and diverging practices in terms of actions, targets and metrics. Few disclosed financial effects from biodiversity‐related risks were detected. The findings also indicate that effective biodiversity reporting depends not only on regulatory requirements but also on the development of shared reporting and measurement infrastructures.","PeriodicalId":9518,"journal":{"name":"Business Strategy and The Environment","volume":"21 1","pages":""},"PeriodicalIF":13.4,"publicationDate":"2026-10-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"149172949","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":1,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Rethinking Multilevel Governance. By Arthur Benz. Cheltenham, UK: Edward Elgar Publishing, 2024. 208 pp. ISBN: 978-1-03-530628-2","authors":"Miguel Matos Torres","doi":"10.1111/gove.70158","DOIUrl":"https://doi.org/10.1111/gove.70158","url":null,"abstract":"","PeriodicalId":48056,"journal":{"name":"Governance-An International Journal of Policy Administration and Institutions","volume":"39 4","pages":""},"PeriodicalIF":4.0,"publicationDate":"2026-10-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"149205676","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":3,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}