管理学最新文献_第8页

Avengers assemble! When digital piracy increases box office demand 复仇者集合!当数字盗版增加了票房需求

IF 7.5 1区管理学

Research Policy Pub Date : 2025-07-23 DOI: 10.1016/j.respol.2025.105266

Klaus Ackermann , Wendy A. Bradley , Jack Francis Cameron

引用次数: 0

Forming Habits in Emergency Organisations—Training for Extreme Situations 在应急组织中形成习惯——极端情况下的训练

IF 2.6 3区管理学

Journal of Contingencies and Crisis Management Pub Date : 2025-07-23 DOI: 10.1111/1468-5973.70067

Ola Lindberg, Oscar Rantatalo, Markus Hällgren

引用次数: 0

Mobile research practices: open-ended travel as methodological intervention 移动研究实践：作为方法论干预的开放式旅行

IF 9.8 3区管理学

Tourism Geographies Pub Date : 2025-07-23 DOI: 10.1080/14616688.2025.2536118

Chris Gibson

引用次数: 0

Human-in-the-loop: A faculty-led model for integrating GenAI in executive economics instruction 人在循环：将GenAI整合到执行经济学教学中的教师主导模式

IF 6 2区管理学

International Journal of Management Education Pub Date : 2025-07-23 DOI: 10.1016/j.ijme.2025.101247

Muniza Askari

{"title":"Human-in-the-loop: A faculty-led model for integrating GenAI in executive economics instruction","authors":"Muniza Askari","doi":"10.1016/j.ijme.2025.101247","DOIUrl":"10.1016/j.ijme.2025.101247","url":null,"abstract":"<div><div>This article presents a classroom-tested, faculty-led model for integrating Generative AI (GenAI) into executive management education, grounded in adult learning theory and constructivist pedagogy. Implemented in a postgraduate Business Economics course at a business school in Singapore, the intervention embedded ChatGPT across four Executive MBA cohorts (n = 87) using scenario-based prompting, Socratic inquiry, and transcript-annotated reflection. Comparative analysis with four demographically matched traditional cohorts (n = 93) revealed that GenAI-supported instruction significantly improved assignment performance. Ordinary Least Squares (OLS) regression confirmed that AI integration was a robust and statistically significant predictor of higher scores, even after controlling for demographic and professional background variables. Simultaneous quantile regression further showed that lower-performing students experienced the greatest gains, highlighting the intervention's equalizing potential. Beyond these quantitative results, students demonstrated more structured economic reasoning and deeper conceptual application. By emphasizing faculty agency, ethical AI use, and inquiry-based design, this model offers a scalable and replicable approach for integrating GenAI in executive education.</div></div>","PeriodicalId":47191,"journal":{"name":"International Journal of Management Education","volume":"23 3","pages":"Article 101247"},"PeriodicalIF":6.0,"publicationDate":"2025-07-23","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"144685966","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}

引用次数: 0

Does the tax deductibility of interest affect financial reporting? 利息的可抵税性是否影响财务报告？

IF 3.3 3区管理学

Journal of Accounting and Public Policy Pub Date : 2025-07-23 DOI: 10.1016/j.jaccpubpol.2025.107339

Shawn X. Huang , Kenneth J. Klassen , Kaishu Wu

{"title":"Does the tax deductibility of interest affect financial reporting?","authors":"Shawn X. Huang , Kenneth J. Klassen , Kaishu Wu","doi":"10.1016/j.jaccpubpol.2025.107339","DOIUrl":"10.1016/j.jaccpubpol.2025.107339","url":null,"abstract":"<div><div>Many countries have imposed tax policies that limit interest deductions to specified leverage ratios to fight aggressive income shifting and to achieve other public policy goals. Implementing these thin capitalization tax rules reduces the incentives to use debt unrelated to the relation between the firm and its debtholders. We posit that, as a result of the effect of the rules on debt levels, firms subject to these rules reduce their conservative financial reporting as compared to other firms in these countries. Tests employ a large sample of firms in OECD countries who introduced thin capitalization rules from 1985 to 2014, and a second sample of U.S. firms around the implementation of earnings-based interest limits under the <em>Tax Cuts and Jobs Act</em>. Exploiting these two settings and difference-in-differences research designs, we provide evidence that the adoption of tax deductibility limits reduces conditional conservatism of firms’ financial reporting. Our findings suggest that the tax rules affecting the deductibility of interest have important impacts on corporate financial reporting and may also have unintended consequences for other decisions of interest to policy makers.</div></div>","PeriodicalId":48070,"journal":{"name":"Journal of Accounting and Public Policy","volume":"53 ","pages":"Article 107339"},"PeriodicalIF":3.3,"publicationDate":"2025-07-23","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"144686618","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}

引用次数: 0

Exploring the role of digital governance: The effect of audit digitalization on firms’ internal control weaknesses in China 探索数字治理的作用：审计数字化对中国公司内部控制薄弱环节的影响

IF 4.1 3区管理学

International Journal of Accounting Information Systems Pub Date : 2025-07-23 DOI: 10.1016/j.accinf.2025.100756

Wen Shi, Zenglian Zhang

引用次数: 0

Social capital, resource bricolage and micro-innovation strategies for rural tourism small enterprises: A longitudinal case study 社会资本、资源拼贴与乡村旅游小企业微创新策略：纵向个案研究

IF 7.3 2区管理学

Tourism Management Perspectives Pub Date : 2025-07-23 DOI: 10.1016/j.tmp.2025.101395

Yu Li , Xinrui Wang

{"title":"Social capital, resource bricolage and micro-innovation strategies for rural tourism small enterprises: A longitudinal case study","authors":"Yu Li , Xinrui Wang","doi":"10.1016/j.tmp.2025.101395","DOIUrl":"10.1016/j.tmp.2025.101395","url":null,"abstract":"<div><div>Micro-innovation strategies are crucial for rural tourism small enterprises, particularly in emerging economies, but their complexity and effectiveness remain underexplored in the tourism literature. This study integrates the resource bricolage and social capital frameworks to explore how tourism small enterprises implement micro-innovation strategies by conducting a longitudinal case study of Mengdong Company in rural China. The findings reveal a three-stage evolutionary process: first, micro-innovation is differentiated through bridging capital, network bricolage, and spatial bricolage to access external resources; second, micro-innovation is integrated by bonding capital, organizational bricolage, and market bricolage to enhance internal capabilities; finally, collaborative micro-innovation using linking capital, social bricolage, and market bricolage to promote multi stakeholder collaboration. There are two key drivers of this evolution: the temporal sequencing of diverse forms of social capital that enable strategic adaptation and the combinatorial logic of bricolage that transforms resource constraints into opportunities. Theoretically, the framework reconceptualizes micro-innovation as a stakeholder-driven dynamic process, emphasizing the roles of social capital and resource bricolage. Practically, this study provides valuable insights and managerial recommendations for fostering the innovative development of these enterprises in rural areas.</div></div>","PeriodicalId":48141,"journal":{"name":"Tourism Management Perspectives","volume":"58 ","pages":"Article 101395"},"PeriodicalIF":7.3,"publicationDate":"2025-07-23","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"144687440","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}

引用次数: 0

Balancing Between Extremes: Goal Ambiguity‐Based Strategies to Contain Goal Displacement in Regulatory Enforcement Agencies 极端之间的平衡：基于目标模糊的策略，以遏制监管执法机构的目标位移

IF 3 2区社会学

Regulation & Governance Pub Date : 2025-07-23 DOI: 10.1111/rego.70062

Kees Huizinga, Martin de Bree

引用次数: 0

From what (motives) to what (outcomes) of relationships with artificially intelligent voice assistants 从与人工智能语音助手的关系（动机）到（结果）

IF 20.1 1区管理学

International Journal of Information Management Pub Date : 2025-07-23 DOI: 10.1016/j.ijinfomgt.2025.102953

Richali Jain, Dr. Ajay Kumar

{"title":"From what (motives) to what (outcomes) of relationships with artificially intelligent voice assistants","authors":"Richali Jain, Dr. Ajay Kumar","doi":"10.1016/j.ijinfomgt.2025.102953","DOIUrl":"10.1016/j.ijinfomgt.2025.102953","url":null,"abstract":"<div><div>This study holistically examined the interaction between humans and voice assistants (VAs), addressing a wide range of factors that elucidate the motives for their use and the potential relational, behavioral, and functional outcomes. This study conceptualizes parasocial relationship (PSR) as a relational outcome of motives for VA usage. The outcomes of PSR, including continuous usage intention, conversational commerce intention, and word of mouth, were analyzed. Furthermore, this study investigated the moderating effects of the VA voice type and users’ social anxiety. A mixed-method approach was employed across four studies. Study 1 explored VA usage motives through in-depth interviews. In Studies 2 and 3, Partial Least Squares Structural Equation Modeling (PLS-SEM) was used to test the conceptual model and the moderating role of social anxiety. Study 4 used an experimental approach to examine the moderating influence of VA voice type (synthetic vs. human). Study 1 identified six motives for using VAs: entertainment, information seeking, life efficiency, social interaction, personal identity, and virtual interaction for escaping from reality (VIER). Study 2 revealed that social interaction, VIER, and life efficiency motives promote PSR with VAs, leading to conversational commerce intention, continuance usage intention, and positive word-of-mouth. Study 3 demonstrated that social anxiety amplifies the impact of the social interaction motive on PSR with VAs. Study 4 found that individuals with social interaction and VIER motives are more likely to develop parasocial connections with VAs featuring human voices rather than synthetic ones. This study offers industry practitioners and marketers significant insights to enhance users’ PSR by addressing their motives to achieve desired behavioral outcomes.</div></div>","PeriodicalId":48422,"journal":{"name":"International Journal of Information Management","volume":"85 ","pages":"Article 102953"},"PeriodicalIF":20.1,"publicationDate":"2025-07-23","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"144696589","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}

引用次数: 0

Automated decision-making in public administration: Changing the decision space between public officials and citizens 公共行政中的自动化决策：改变公职人员与公民之间的决策空间

IF 7.8 1区管理学

Government Information Quarterly Pub Date : 2025-07-23 DOI: 10.1016/j.giq.2025.102061

Aya Rizk , Ida Lindgren

{"title":"Automated decision-making in public administration: Changing the decision space between public officials and citizens","authors":"Aya Rizk , Ida Lindgren","doi":"10.1016/j.giq.2025.102061","DOIUrl":"10.1016/j.giq.2025.102061","url":null,"abstract":"<div><div>Implementing Automated Decision-Making (ADM) systems in public administrations raises several tensions: between efficiency and ensuring fair decisions, between public transparency and individual privacy, and between standardization and discretion. To develop legitimate ADM systems that balance these tensions, we need to better understand the phenomenon on the societal, organizational and individual levels. To this end, we conduct a multidisciplinary literature review with the analysis utilizing Coleman's macro-micro model of social action, in which individual attitudes and actions relevant to ADM are related to ADM social structures and outcomes. We develop an ADM framework that captures and conceptualizes these macro-micro relationships and use this framework to identify gaps in research and motivate a research agenda. Our results also reveal a changing decision space between public officials and citizens that, if well investigated, may facilitate the development of citizen-centric ADM solutions and effective human-machine hybrids. We illustrate how the framework and ADM decision space can contribute to research, practice and policy.</div></div>","PeriodicalId":48258,"journal":{"name":"Government Information Quarterly","volume":"42 3","pages":"Article 102061"},"PeriodicalIF":7.8,"publicationDate":"2025-07-23","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"144685463","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}

引用次数: 0