管理学最新文献

{"title":"Audit committee financial expertise, equity compensation and employee whistleblowing","authors":"Gladys Lee","doi":"10.1016/j.aos.2025.101609","DOIUrl":"10.1016/j.aos.2025.101609","url":null,"abstract":"<div><div>Motivated by the importance of effective oversight in mitigating the risks of employee external whistleblowing, this study investigates the effect of audit committee financial expertise and equity compensation on employee external whistleblowing. Drawing on theories of motivated reasoning and overconfidence, I propose that while audit committee financial expertise could enhance oversight, higher equity compensation can trigger cognitive biases that lead audit committee members to overestimate their monitoring effectiveness and discount or overlook the risks in internal reports of wrongdoing, increasing employee external whistleblowing. Using a sample of U.S. listed firms involved in misconduct, I find that greater audit committee financial expertise is associated with lower levels of employee external whistleblowing when audit committee equity compensation is low, but with higher levels of employee external whistleblowing when equity compensation is high. These findings suggest that audit committee equity compensation may undermine the benefits of financial expertise, offering new insights into the unintended consequences of governance and compensation practices.</div></div>","PeriodicalId":48379,"journal":{"name":"Accounting Organizations and Society","volume":"115 ","pages":"Article 101609"},"PeriodicalIF":3.6,"publicationDate":"2025-07-26","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"144711398","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":"Real me or digital me? Consumers’ consumption responses to online avatars","authors":"Bowen Yi ,&nbsp;Da Shi ,&nbsp;Gang Li","doi":"10.1016/j.ijhm.2025.104394","DOIUrl":"10.1016/j.ijhm.2025.104394","url":null,"abstract":"<div><div>Advances in artificial intelligence technology have enabled the creation of digital human avatars, but their roles in online experiential consumption scenarios remain unclear. Through four studies, this research investigates the effects of digital human avatars versus real human avatars on consumers’ responses in online experiential product settings. Drawing on warranting theory, we conducted four studies to examine the underlying mechanisms and boundary conditions of these effects. We demonstrate that compared with real human avatars, digital human avatars elicit lower perceived trustworthiness and a reduced willingness in consumers to engage in social interaction (Study 1). These losses generate subsequent downstream effects on customers’ consumption decisions, with perceived trustworthiness and social interaction willingness serving as serial mediators (Studies 2–4). Additionally, the negative impacts of digital human avatars are moderated by environmental color temperature, as a warm-toned environment alleviates these impacts (Studies 3–4). These insights are valuable for enhancing the roles of digital human avatars in online consumption contexts.</div></div>","PeriodicalId":48444,"journal":{"name":"International Journal of Hospitality Management","volume":"132 ","pages":"Article 104394"},"PeriodicalIF":9.9,"publicationDate":"2025-07-26","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"144711728","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":"Enhancing acceptance of reusable express packaging: A mixed-method study to reveal the net effects and configurational effects of consumers’ perceptions","authors":"Jiahui Yang ,&nbsp;Li Cai ,&nbsp;Xinyan Gong ,&nbsp;Xiaona Li ,&nbsp;Menghua Yang ,&nbsp;Ruyin Long","doi":"10.1016/j.jretconser.2025.104438","DOIUrl":"10.1016/j.jretconser.2025.104438","url":null,"abstract":"<div><div>The advancement of e-commerce has significantly contributed to the swift expansion of online retail, but it has also resulted in the accumulation of express packaging and environmental challenges. Consequently, the scale promotion of reusable express packaging emerges as an effective alternative. In order to investigate the adoption intention, this study integrates stakeholder theory with an expanded technology acceptance model to construct a comprehensive framework. Based on a dataset of 1102 cross-sectional data from Shanghai, this study applies the partial least squares structural equation modeling and fuzzy-set qualitative comparative analysis to examine the net and configuration effects of variables. The findings indicate that perceived government support acts indirectly on adoption intention through product involvement. Additionally, perceived enterprise efforts, perceived information utility, perceived ease of use, perceived usefulness, and perceived normality all exert both direct and indirect effects on adoption intention. Further, it has identified six antecedent configuration paths associated with high adoption intention. These paths can be categorized into three kinds of configurations based on core conditions: namely, a government support-centered and superior product configuration, a government support-centered configuration, and a product-centered configuration. This study reflects driving factors of consumers adoption intention while identifying their net and interconnection effects, providing valuable theoretical insights for governments, enterprises, and media in formulating targeted management policies.</div></div>","PeriodicalId":48399,"journal":{"name":"Journal of Retailing and Consumer Services","volume":"87 ","pages":"Article 104438"},"PeriodicalIF":11.0,"publicationDate":"2025-07-26","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"144711017","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 impact of relationship strategy on customer engagement in paid membership programs","authors":"Xiangming Ren ,&nbsp;Xiaorong Fu ,&nbsp;Rui Luan ,&nbsp;Lifei Bai","doi":"10.1016/j.jretconser.2025.104440","DOIUrl":"10.1016/j.jretconser.2025.104440","url":null,"abstract":"<div><div>This study explores the types of customer relationships in paid memberships and their behavioral manifestations in terms of customer engagement. It further analyzes and compares the effects of reward-based and experience-based tactics on customer engagement, as well as the moderating role of relationship duration. Employing an exploratory analytical approach of grounded theory, we confirmed that paid memberships are characterized by a strong transactional and weak communal relationship form. Correspondingly, customer engagement can be classified into transactional and non-transactional dimensions. By collecting member-customer data from both single and multiple paid membership platforms in China, we find that both reward-based and experience-based tactics positively influence both dimensions of engagement. However, reward-based tactics are more effective in fostering transactional engagement, while experience-based tactics are more effective in promoting non-transactional engagement. Moreover, relationship duration positively moderates the relationship between reward-based tactics and non-transactional engagement. This study thus provides theoretical and practical insights for the effective operation of paid membership program within Chinese e-commerce platforms.</div></div>","PeriodicalId":48399,"journal":{"name":"Journal of Retailing and Consumer Services","volume":"87 ","pages":"Article 104440"},"PeriodicalIF":11.0,"publicationDate":"2025-07-26","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"144711019","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":"Unpacking digital transformation – Constructing a framework based on industry use cases","authors":"Khawaja Asjad Saeed ,&nbsp;Andrew William Green ,&nbsp;Alison Brooke Hedrick","doi":"10.1016/j.jik.2025.100759","DOIUrl":"10.1016/j.jik.2025.100759","url":null,"abstract":"<div><div>Based on industry use cases, we identify six distinct types of digital transformation (DT), each grounded in a specific concept or enabling technology. These DT types can be implemented individually or combined to drive transformation initiatives. While deploying a single DT type often focuses on improving operational efficiency or streamlining existing workflows, initiatives that combine multiple DT types tend to pursue more ambitious goals, such as the creation of new products, services, or business models. However, the complexity increases significantly with the integration of multiple DT types, as organizations must not only address behavioral changes but also overcome technical challenges involving systems integration, data architecture, and interoperability.</div></div>","PeriodicalId":46792,"journal":{"name":"Journal of Innovation & Knowledge","volume":"10 5","pages":"Article 100759"},"PeriodicalIF":15.6,"publicationDate":"2025-07-25","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"144711205","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 the “University of Travel” to the “University of Hosting”: Does Couchsurfing Hosting Provide Vicarious Travel and Vacation-Like Benefits?","authors":"Abolfazl Siyamiyan Gorji,&nbsp;Siamak Seyfi,&nbsp;Adel Nikjoo","doi":"10.1002/jtr.70083","DOIUrl":"https://doi.org/10.1002/jtr.70083","url":null,"abstract":"<div>\u0000 \u0000 <p>Existing tourism research often centers on active travelers, overlooking those who participate through hosting, especially in contexts where international mobility is restricted. This study draws on bottom-up spillover and vicarious experience theories to examine the experiences of Iranian Couchsurfing hosts whose ability to travel abroad is constrained by gendered restrictions, passport limitations, flight bans, and sanctions. Based on in-depth interviews with 25 hosts from diverse regions in Iran, the study introduces the concept of ‘vicarious travel’ to describe the psychological, sociocultural, and indirect rewards of hosting. Hosting, in this context, emerges as a form of tourism participation that enhances personal growth, cultural learning, and enduring transformation. Framed through the metaphor of the ‘University of Hosting’, these findings highlight how non-commercial hospitality platforms can serve as informal educational spaces, offering meaningful engagement with global cultures. This study broadens understandings of tourism by centering host experiences in constrained mobility contexts.</p>\u0000 </div>","PeriodicalId":51375,"journal":{"name":"International Journal of Tourism Research","volume":"27 4","pages":""},"PeriodicalIF":4.1,"publicationDate":"2025-07-25","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"144705415","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":"Ethnocentrism and Consumer Animosity: A Systematic Literature Review and Future Research Agenda Using TCCM Framework","authors":"Rıdvan Kocaman,&nbsp;Betül Benli,&nbsp;Hilal Kır Paksoy","doi":"10.1111/ijcs.70096","DOIUrl":"https://doi.org/10.1111/ijcs.70096","url":null,"abstract":"<div>\u0000 \u0000 <p>Ethnocentrism is a delusional belief that one's ethnic group is central and superior to others, often shaping individuals' perceptions of cultural and economic interactions. In consumer behavior, such ethnocentric attitudes manifest in reluctance or refusal to purchase foreign-made products, as domestic goods are perceived as more acceptable or morally preferable. Closely related, but distinct, consumer animosity involves negative emotions or hostility directed toward a specific country, company, or brand—typically due to historical, political, or economic grievances—which can also significantly influence purchasing decisions. In fact, a substantial body of literature has sought to explain ethnocentric consumption patterns through the lens of animosity toward foreign entities, leading to a marked expansion of research in this area. However, there is a noticeable lack of effort in reviewing this evolving field of research. To address this gap, this review employs the Theory-Context-Characteristics-Method (TCCM) framework to examine 164 articles on the relationship between ethnocentrism and consumer animosity published between 1987 and 2024. It covers the main theories (i.e., widely used theories explaining the focused phenomenon), contexts (i.e., industries, countries, religion, culture), characteristics (i.e., dependent variables, independent variables, control variables, mediators, and moderators), and methods (i.e., research approaches, data collection, analysis techniques) used. The review highlights a strong reliance on single-theory approaches, with 106 distinct theories identified across the studies. Among these, Social Identity Theory emerges as the most frequently applied framework. The review also shows a notable emphasis on contexts involving foreign products, domestic goods, and boycott-related industries, which receive more attention than other sectors. Additionally, the literature demonstrates considerable engagement with diverse religious and cultural contexts, encompassing a broad range of countries. Moreover, the characteristics identified in the reviewed studies were systematically classified, allowing for a clearer understanding of the conceptual landscape. This classification sheds light on the various constructs used to explain the relationship between ethnocentrism and consumer animosity. Finally, the review reveals a dominant preference for quantitative research approaches within the field. Altogether, this systematic analysis and synthesis of relevant articles provides an overview of this research field, establishes avenues for future research within the TCCM framework, and offers profound insights for practitioners.</p>\u0000 </div>","PeriodicalId":48192,"journal":{"name":"International Journal of Consumer Studies","volume":"49 4","pages":""},"PeriodicalIF":8.6,"publicationDate":"2025-07-25","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"144695819","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":"Understanding travel constraints, negotiation strategy and travel expenditure: An empirical study of Chinese senior tourism","authors":"Lan Pan ,&nbsp;Zhirong Ge ,&nbsp;Jifeng Ma","doi":"10.1016/j.tmp.2025.101397","DOIUrl":"10.1016/j.tmp.2025.101397","url":null,"abstract":"<div><div>Population aging promotes the senior tourism market in China. In practice, however, the travel expenditure of Chinese seniors is relatively low, despite their high desire to travel. This study examines the effects of travel constraints and negotiation strategies on the travel expenditure of Chinese senior tourists. Based on the travel constraint negotiation theory, we first identify the subdimensions of intrapersonal constraints (physical issues and mental problems), interpersonal constraints (lack of partners and caring for grandchildren), and structural constraints (financial restriction and employment status). In addition, we distinguish two types of negotiation strategies from the perspective of adult children's support, including emotional support and financial support. By examining a rich dataset of 12,905 Chinese seniors spanning 2011 to 2020 from the China Health and Retirement Longitudinal Study (CHARLS project) through zero inflated negative binomial regression, we find that physical issues, mental problems, lack of partners, financial restriction and employment status have significant negative effects on travel expenditure, while caring for grandchildren has a significant positive effect on travel expenditure. Meanwhile, both emotional support and financial support from adult children play important roles in moderating the relationships between travel constraints and travel expenditure. This study not only provides a deeper understanding of the travel constraints affecting seniors' travel expenditure and the ways in which they can negotiate these travel constraints in the Chinese cultural context but also offers valuable guidelines for the tourism industry.</div></div>","PeriodicalId":48141,"journal":{"name":"Tourism Management Perspectives","volume":"58 ","pages":"Article 101397"},"PeriodicalIF":7.3,"publicationDate":"2025-07-25","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"144711572","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":"EXPRESS: Too Painful to Donate: Why Don’t People Donate to Critical Illness Campaigns?","authors":"Jingjing Ma, Yuanjie Zhao, Yitian (Sky) Liang","doi":"10.1177/00222429251365531","DOIUrl":"https://doi.org/10.1177/00222429251365531","url":null,"abstract":"Charitable donations are increasingly shifting to online fundraising platforms, where numerous campaigns are displayed simultaneously. This research examines the role of campaign titles in attracting online traffic in this competitive environment, focusing specifically on a major category of medical fundraising. While fundraisers commonly include the names of critical illnesses in campaign titles (critical illness titles), our findings suggest that this emotion-laden driver can negatively impact donation performance. A series of seven studies—combining secondary data, field and controlled experiments—provides robust evidence for this undesirable critical illness title effect. Moreover, three studies offer mediation and moderation evidence showing that anticipated distress drives this effect. Donors tend to avoid critical illness title campaigns, opting instead for alternatives that still allow them to express empathy. However, this effect diminishes when there is a non-distress cue or when the alternatives are non-justifiable. This research contributes to the literature on charitable crowdfunding, prosocial behavior, and title effect, offering important practical implications for fundraisers.","PeriodicalId":16152,"journal":{"name":"Journal of Marketing","volume":"128 1","pages":""},"PeriodicalIF":12.9,"publicationDate":"2025-07-25","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"144712310","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":"Using transfer learning to improve prediction of suicide risk in acute care hospitals.","authors":"Shane J Sacco, Kun Chen, Fei Wang, Steven C Rogers, Robert H Aseltine","doi":"10.1093/jamia/ocaf126","DOIUrl":"https://doi.org/10.1093/jamia/ocaf126","url":null,"abstract":"<p><strong>Objective: </strong>Emerging efforts to identify patients at risk of suicide have focused on the development of predictive algorithms for use in healthcare settings. We address a major challenge in effective risk modeling in healthcare settings with insufficient data with which to create and apply risk models. This study aimed to improve risk prediction using transfer learning or data fusion by incorporating risk information from external data sources to augment the data available in particular clinical settings.</p><p><strong>Materials and methods: </strong>In this retrospective study, we developed predictive models in individual Connecticut hospitals using medical claims data. We compared conventional models containing demographics and historical medical diagnosis codes with fusion models containing conventional features and fused risk information that described similarities in historical diagnosis codes between patients from the hospital and patients receiving care for suicide attempts at other hospitals.</p><p><strong>Results: </strong>Our sample contained 27 hospitals and 636 758 18- to 64-year-old patients. Fusion improved prediction for 93% of hospitals, while slightly worsening prediction for 7%. Median areas under the ROC and precision-recall curves of conventional models were 77.6% and 3.4%, respectively. Fusion improved these metrics by a median of 3.3 and 0.3 points, respectively (Ps < .001). Median sensitivities and positive predictive values at 90% and 95% specificity were also improved (Ps < .001).</p><p><strong>Discussion: </strong>This study provided strong evidence that data fusion improved model performance across hospitals. Improvement was of greatest magnitude in facilities treating relatively few suicidal patients.</p><p><strong>Conclusion: </strong>Data fusion holds promise as a methodology to improve suicide risk prediction in healthcare settings with limited or incomplete data.</p>","PeriodicalId":50016,"journal":{"name":"Journal of the American Medical Informatics Association","volume":" ","pages":""},"PeriodicalIF":4.7,"publicationDate":"2025-07-25","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"144715164","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":2,"RegionCategory":"医学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}