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A state-market interplay framework for strategic knowledge management in Chinese MNEs 中国跨国公司战略知识管理的国家-市场相互作用框架

IF 6.1 1区管理学 Q1 BUSINESS

International Business Review

Pub Date : 2026-06-01 Epub Date: 2026-02-13 DOI: 10.1016/j.ibusrev.2026.102572

Yulun Ma , Oli Mihalache , Arjen van Witteloostuijn , Peter Ping Li

The internationalization of Chinese multinational enterprises (MNEs) has triggered a rapid rise in research on their knowledge management practices. However, this literature lacks a coherent theory to explain variation in Chinese MNEs’ knowledge management strategies in and over time. In particular, we still lack an understanding of how firms navigate the unique tension between a home-country state-as-strategist and the market-led logic of global competition. To address this theoretical gap, this paper draws on a systematic review of 150 articles to develop a state-market interplay framework for the strategic knowledge management of Chinese MNEs. Our framework explains how the relationship between state-led and market-led logics generates three distinct strategic modes, each with a corresponding dominant knowledge management strategy: (1) Subordinated Interplay emphasizing knowledge acquisition; (2) Conflicting Interplay focused on knowledge transfer; and (3) Integrated Interplay concentrating on global knowledge creation. We also identify firm-level capabilities and external and internal catalysts that influence transitions between modes. The study contributes to International Business theory and the knowledge-based view by offering a typology of state–market interplay in state-capitalist economies and by explaining the institutional contingencies of firms’ knowledge strategies. We conclude by outlining avenues for future research.

随着中国跨国企业的国际化，对其知识管理实践的研究迅速兴起。然而，这些文献缺乏一个连贯的理论来解释中国跨国公司的知识管理策略在时间和时间上的变化。特别是，我们仍然缺乏对企业如何在母国作为战略家和市场主导的全球竞争逻辑之间的独特紧张关系中导航的理解。为了解决这一理论缺口，本文系统回顾了150篇文章，为中国跨国公司的战略知识管理开发了一个国家-市场相互作用框架。我们的框架解释了国家主导和市场主导逻辑之间的关系如何产生三种不同的战略模式，每种模式都有相应的主导知识管理战略：(1)强调知识获取的从属相互作用；(2)以知识转移为中心的冲突相互作用；(3)以全球知识创造为中心的一体化互动。我们还确定了企业层面的能力以及影响模式之间转换的外部和内部催化剂。该研究通过提供国家资本主义经济中国家-市场相互作用的类型学和解释企业知识战略的制度偶然性，为国际商务理论和知识基础观点做出了贡献。最后，我们概述了未来研究的途径。

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引用次数: 0

The moderating effects of management's Non-GAAP treatment of a CAM item and investors' position on investors' management credibility judgments 管理层对CAM项目的非公认会计准则处理和投资者立场对投资者管理层可信度判断的调节作用

IF 4 2区管理学 Q1 BUSINESS, FINANCE

Accounting Organizations and Society

Pub Date : 2026-06-01 Epub Date: 2025-12-18 DOI: 10.1016/j.aos.2025.101629

Wei Chen , Kirsten Fanning , Ken T. Trotman , Jun Wang

引用次数: 0

Organisational self-identity policy analyser: An innovative AI-driven approach 组织自我认同政策分析：一种创新的人工智能驱动方法

IF 15.5 1区管理学 Q1 BUSINESS

Journal of Innovation & Knowledge

Pub Date : 2026-06-01 Epub Date: 2026-02-04 DOI: 10.1016/j.jik.2026.100972

Dr. Aliyu Sani Sambo , Dr. Dennis Gabriel Pepple

Organisational self-identification (OSI) refers to a shared understanding of an organisation’s collective identity. This identity shapes the organisational culture, employee engagement and commitment, and overall performance. While policy documents define rules and interactions, both their substance and tone reinforce or diminish the OSI. However, traditional policy reviews often overlook whether the language and tone of these documents truly reflect organisational values. In this study, we introduce an AI-powered sentiment analysis framework that offers a novel and systematic approach to evaluate OSI alignment in policy texts. Our OSI Sentiment Analyser combines a customised lexicon with rule-based scoring to identify and classify sentiments at multiple levels while ensuring transparency, explainability, and respect for privacy. The analyser was validated across 78 public policies (where it achieved over 90 % agreement with expert judgement) and further tested in two NHS hospital trusts as case studies. The proposed framework not only supports evidence-based policy refinement but also fosters inclusive and value-driven communication. Its modular design promises broad application, from employee surveys to strategic organisational messaging. Accordingly, it advances both theory and practice in organisational identity analytics.

组织自我认同（organizational self-identification， OSI）是指对组织集体认同的共同理解。这种身份塑造了组织文化、员工敬业度和承诺，以及整体绩效。虽然政策文件定义了规则和相互作用，但它们的实质和语气都加强或削弱了OSI。然而，传统的政策审查往往忽略了这些文件的语言和语气是否真正反映了组织的价值观。在本研究中，我们引入了一个基于人工智能的情感分析框架，该框架提供了一种新颖而系统的方法来评估政策文本中的OSI一致性。我们的OSI情绪分析器结合了定制的词典和基于规则的评分，以识别和分类多层次的情绪，同时确保透明度，可解释性和对隐私的尊重。该分析器在78项公共政策中得到验证（其中它与专家判断的一致性超过90%），并在两个NHS医院信托基金中作为案例研究进行了进一步测试。拟议的框架不仅支持以证据为基础的政策完善，而且还促进包容和价值驱动的沟通。它的模块化设计保证了广泛的应用，从员工调查到战略性组织信息。因此，它推进了组织认同分析的理论和实践。

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引用次数: 0

GenAI in tourism: Who wins, who loses? 旅游业中的基因：谁赢谁输？

IF 12.4 1区管理学 Q1 ENVIRONMENTAL STUDIES

Tourism Management

Pub Date : 2026-06-01 Epub Date: 2025-11-28 DOI: 10.1016/j.tourman.2025.105357

Hyojun Jung , Abhinav Sharma , Juan Luis Nicolau

This study examines how generative artificial intelligence (GenAI) adoption announcements affect firm value in the tourism industry, focusing on online travel agencies (OTAs), hotel companies, and major technology firms. Drawing on signaling theory, two-sided market theory, competitive dynamics, and disruption theory, we analyze GenAI-related announcements made between November 2022 and October 2024 using an event study methodology. The findings reveal that market responses vary depending on the source of the announcement and the type of firm affected. While GenAI announcements from OTAs and hotels generate negative spillover effects for other tourism firms, OTAs experience positive responses to their own and hotel announcements. In contrast, announcements from tech firms trigger negative reactions across OTAs and hotels, suggesting concerns about platform dependency and value displacement. These results highlight the strategic complexity of GenAI signaling and its implications for firm positioning in platform-based industries.

本研究以在线旅行社（ota）、酒店公司和主要科技公司为研究对象，探讨了旅游业采用生成式人工智能（GenAI）的公告对企业价值的影响。利用信号理论、双边市场理论、竞争动力学和破坏理论，我们使用事件研究方法分析了2022年11月至2024年10月期间发布的genai相关公告。研究结果表明，市场反应因公告来源和受影响企业类型而异。虽然来自在线旅行社和酒店的GenAI公告对其他旅游公司产生了负面的溢出效应，但在线旅行社对自己和酒店的公告却产生了积极的反应。相比之下，科技公司的公告引发了在线旅行社和酒店的负面反应，表明了对平台依赖和价值转移的担忧。这些结果突出了GenAI信号的战略复杂性及其对基于平台的行业中企业定位的影响。

引用次数: 0

Reorienting critical accounting scholarship in the era of collapse 在崩溃的时代重新定位关键的会计学术

IF 5.7 2区管理学 Q1 BUSINESS, FINANCE

Critical Perspectives on Accounting

Pub Date : 2026-06-01 Epub Date: 2026-02-10 DOI: 10.1016/j.cpa.2026.102846

Susan O’Leary

This paper proposes that as climate collapse accelerates, the normative horizons underpinning critical accounting scholarship – reform, transformation and hope – are increasingly out of step with planetary and political realities. As a result, it argues for a reorientation of critical accounting scholarship in light of systemic breakdown. Drawing on recent interdisciplinary literature in environmental collapse, decolonial theory and climate activism, including those from the Global South and Indigenous perspectives, the paper proposes a collapse-aware framework to rethink the purpose of critique. Through this lens, existing concerns in the accounting literature – for example, those focused on institutional reform/critique or the construction of alternatives to prevailing dominant systems of power – appear in a different light. Rather than being underpinned by temporal assumptions that presume a still-recoverable future, a collapse-aware perspective reframes the purpose of critique, not as a pathway to systemic change but as a form of ethical engagement amidst unravelling. The paper outlines a set of practices for collapse-aware scholarship, arguing that if the task is no longer to save the system, we must remain accountable within its disintegration. This is not a call for despair or disengagement but a proposal to inhabit our scholarship differently: to stay with the trouble, hold space for grief, amplify refusal and act in solidarity with those bearing the weight of collapse. In doing so, the paper offers a renewed vision of critical accounting – one not grounded in hope for transformation but in responsibility to the world as it is.

本文提出，随着气候崩溃的加速，支撑重要会计学术的规范视野——改革、转型和希望——越来越与地球和政治现实脱节。因此，它主张在系统性崩溃的情况下重新定位批判性会计学术。利用最近在环境崩溃、非殖民化理论和气候行动主义方面的跨学科文献，包括来自全球南方和土著视角的文献，本文提出了一个崩溃意识框架，以重新思考批评的目的。通过这一视角，会计文献中现有的关注——例如，那些专注于制度改革/批评或构建替代现行主导权力体系的关注——以不同的视角出现。而不是以假设一个仍然可以恢复的未来的时间假设为基础，一个崩溃意识的视角重新定义了批判的目的，不是作为系统性变革的途径，而是作为一种形式的道德参与在解开。这篇论文概述了一系列对崩溃意识的学术实践，认为如果任务不再是拯救系统，我们必须对其解体负责。这不是呼吁绝望或脱离，而是建议我们以不同的方式来看待我们的学术：与麻烦为伍，为悲伤留出空间，放大拒绝，与那些承受崩溃重压的人团结一致。在此过程中，本文提供了批判性会计的新愿景——它不是基于对变革的希望，而是基于对现实世界的责任。

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引用次数: 0

Multi-objective electric vehicle charging scheduling under stochastic duration uncertainty 随机持续时间不确定性下的多目标电动汽车充电调度

IF 7.2 2区管理学 Q1 MANAGEMENT

Omega-international Journal of Management Science

Pub Date : 2026-06-01 Epub Date: 2025-12-30 DOI: 10.1016/j.omega.2025.103506

Aimen Khiar , Mohamed el Amine Brahmia , Ammar Oulamara , Lhassane Idoumghar

The ongoing electrification of the transport sector, driven by the numerous advantages of electric vehicles (EVs), introduces new challenges related to charging logistics, particularly due to long charging durations and uncertain conditions, posing significant negative impacts on grid stability and user satisfaction. While existing literature on EV charging scheduling often assumes deterministic charging durations, real-world conditions introduce randomness due to uncontrollable factors such as battery state-of-charge (SoC), fluctuating grid demand, and ambient temperature. In this paper, we address the Electric Vehicle Charging Scheduling Problem (EVCSP) under uncertain charging durations. First, we introduce a novel, flexible multi-objective scheduling model operating on a continuous time horizon, considering stochastic charging durations and incorporating controlled preemptions during charging, where the non-preemptive mode is a particular case. Then, we prove that finding a feasible assignment of EVs to chargers is strongly NP-hard under this uncertainty, even assuming identical chargers. Our model accounts for realistic constraints, including heterogeneous charger power levels and vehicle-charger compatibility, aiming to minimize the conditional expected values of grid overload and total tardiness, while also minimizing the undelivered energy to users. Given the problem’s computational complexity, we adapt four evolutionary algorithms (EAs), namely, extensions of the Non-Dominated Sorting Genetic Algorithm (NSGA), namely NSGA-II and NSGA-III, alongside other state-of-the-art multi-objective metaheuristics, including the Multi-Objective Cuckoo Search (MOCS) algorithm, and the Multi-Objective Grey Wolf Optimizer (MOGWO) by defining problem-specific operators to explore the search space and efficiently approximate the optimal Pareto front. Assuming lognormally distributed charging durations, we conducted a comparative experimental analysis on real-world data to evaluate the four methods and revealed that MOCS algorithm outperforms the other competitors.

在电动汽车众多优势的推动下，交通运输行业正在进行电气化，这给充电物流带来了新的挑战，特别是由于充电持续时间长和条件不确定，对电网稳定性和用户满意度产生了重大的负面影响。虽然现有的电动汽车充电计划文献通常假设充电持续时间是确定性的，但由于电池荷电状态（SoC）、电网需求波动和环境温度等不可控因素，现实情况中引入了随机性。本文研究了不确定充电时间下的电动汽车充电调度问题。首先，我们引入了一种新的、灵活的连续时间范围多目标调度模型，该模型考虑了随机收费持续时间，并在收费过程中引入了可控的抢占模式，其中非抢占模式是一种特殊情况。然后，我们证明了在这种不确定性下，即使假设相同的充电器，寻找可行的电动汽车充电器分配是强np困难的。我们的模型考虑了现实约束，包括异构充电器功率水平和车载充电器兼容性，旨在最小化电网过载和总延迟的条件期望值，同时最小化未交付给用户的能量。考虑到问题的计算复杂性，我们采用了四种进化算法（EAs），即非支配排序遗传算法（NSGA）的扩展，即NSGA- ii和NSGA- iii，以及其他最先进的多目标元启发式算法，包括多目标布谷鸟搜索（MOCS）算法和多目标灰狼优化器（MOGWO），通过定义特定于问题的算子来探索搜索空间并有效地逼近最优帕雷托前沿。假设充电时间为对数正态分布，我们对实际数据进行了对比实验分析，对四种方法进行了评价，结果表明MOCS算法优于其他竞争对手。

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引用次数: 0

The impact of mentorship on the citation-based performance of graduate dissertation: A social capital perspective 导师对研究生论文引用绩效的影响：一个社会资本的视角

IF 3.5 2区管理学 Q2 COMPUTER SCIENCE, INTERDISCIPLINARY APPLICATIONS

Journal of Informetrics

Pub Date : 2026-06-01 Epub Date: 2026-02-20 DOI: 10.1016/j.joi.2026.101781

Li Zhai , Xiangbin Yan

The growing global emphasis on research excellence has heightened academic attention to effective research performance management. Scientific collaboration is a crucial driver for the formation of high-impact research. However, its mechanism of action remains incompletely understood, particularly with respect to the effect of the collaboration among supervisors on the academic impact of dissertations in the context of co-supervision of graduate students. Based on the three-dimensional framework theory of social capital, this paper develops a measurement indicator system for team social capital within dissertations. Using a sample of 16,567 master's and doctoral dissertations in the field of statistics from China during 2000 to 2020, it empirically examines the mechanisms through which social capital influences citation-based performance in the context of co-supervision. The results indicate that the structural, cognitive, and relational dimensions of social capital all significantly affect citation counts. Specifically, cognitive diversity exhibits a positive effect, the strength of co-supervision relationships shows a negative effect, and structural capital demonstrates a U-shaped relationship. Furthermore, the difference in supervisors' seniority significantly moderates the relationship between structural capital and citation-based performance, whereas the moderating effects of supervisor team size and cognitive difference are not supported. This study offers empirical insights for optimizing co-supervision practices, enhancing the citation impact of dissertations, and improving graduate students training.

全球对卓越研究的日益重视，提高了学术界对有效研究绩效管理的关注。科学合作是形成高影响力研究的关键驱动力。然而，其作用机制仍不完全清楚，特别是在研究生共同指导的背景下，导师之间的合作对论文学术影响的影响。基于社会资本的三维框架理论，构建了团队社会资本在论文中的测量指标体系。本文以2000 - 2020年中国统计领域16567篇硕士和博士论文为样本，实证考察了共同监督下社会资本对引文绩效的影响机制。结果表明，社会资本的结构维度、认知维度和关系维度均显著影响引文数量。其中，认知多样性呈正向影响，共同监督关系强度呈负向影响，结构资本呈u型关系。此外，监事资历的差异显著调节了结构资本与引文绩效的关系，而监事团队规模和认知差异的调节作用不被支持。本研究为优化合作指导实践、提高论文被引影响、提高研究生培养水平提供了实证见解。

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引用次数: 0

Group-and-cut approach for dynamic programming with Fréchet-distributed quantizers 基于fr<s:1>分布量化器的动态规划的组切方法

IF 7.2 2区管理学 Q1 MANAGEMENT

Omega-international Journal of Management Science

Pub Date : 2026-06-01 Epub Date: 2025-12-17 DOI: 10.1016/j.omega.2025.103502

Anna Timonina-Farkas

Multi-stage stochastic optimization is a well-known quantitative tool applied in a wide variety of decision-making problems. In this article, we focus on generalized flood risk management problems with Fréchet distributions used to describe the uncertainty. Theoretical solutions of such problems can be found explicitly only in exceptional cases due to their variational form and interdependency of uncertainty in time, e.g., due to cascading impacts of extreme floods. Nevertheless, numerical methods based on Monte Carlo sampling are inaccurate, as the Law of Large Numbers must hold for sufficient approximation quality. To overcome this shortcoming, we introduce an approximation scheme that computes and groups together optimal quantizers of Fréchet distributions. The groups are distinguished by a particular risk threshold and differentiate between higher- and lower-impact floods. We consider optimality of quantization methods in the sense of the minimal Kantorovich–Wasserstein distance. Depending on the group, to which a quantizer belongs, and on the form of the optimization problem, we propose two dynamic programming schemes: with accelerated dynamics and with non-accelerated dynamics. For the accelerated method, the groups of quantizers are used to cut scenario trees and guarantee optimality gaps close to zero. For the non-accelerated method, the probabilities of quantizers are used to weight value functions and bound the approximation error with convergence guarantees. Global solution is guaranteed under convexity and monotonicity conditions on the value functions. Considering cases with and without circular economy indicators able to reduce

{CO}_{2}

emissions, we apply the methods we developed to the governmental budget allocation problem under flood risk in Austria.

多阶段随机优化是一种众所周知的定量工具，广泛应用于各种决策问题。在这篇文章中，我们关注的是广义的洪水风险管理问题，使用fr chet分布来描述不确定性。由于这些问题的变分形式和时间上的不确定性的相互依赖性，例如，由于极端洪水的级联影响，只有在特殊情况下才能明确地找到这些问题的理论解决方案。然而，基于蒙特卡罗采样的数值方法是不准确的，因为大数定律必须保持足够的近似质量。为了克服这一缺点，我们引入了一种近似方案，该方案计算并分组了最优量子化的fracimchet分布。这些群体有一个特定的风险阈值，并区分了高影响和低影响的洪水。我们在最小Kantorovich-Wasserstein距离的意义上考虑量化方法的最优性。根据量化器所属的群体和优化问题的形式，我们提出了两种动态规划方案：加速动力学和非加速动力学。对于加速方法，使用量化器组来切割场景树并保证最优性间隙接近于零。对于非加速方法，利用量化器的概率对值函数进行加权，并以收敛保证约束近似误差。在值函数的凸性和单调性条件下，保证了全局解。考虑到有或没有能够减少二氧化碳排放的循环经济指标的情况，我们将我们开发的方法应用于奥地利洪水风险下的政府预算分配问题。

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引用次数: 0

Strengthening omnichannel supply chain resilience through circular economy integration: A case-based analysis of disruption preparedness strategies 通过循环经济整合加强全渠道供应链弹性：基于案例的中断准备策略分析

IF 7.2 2区管理学 Q1 MANAGEMENT

Omega-international Journal of Management Science

Pub Date : 2026-06-01 Epub Date: 2025-12-15 DOI: 10.1016/j.omega.2025.103466

Ehsan Torshizi , Mobina Mousapour Mamoudan , Maziar Yazdani

The increasing frequency and severity of global disruptions have underscored the structural vulnerabilities of conventional supply chains, particularly those optimized solely for efficiency. This study addresses a critical gap at the intersection of omnichannel logistics and circular economy integration by proposing a unified, resilience-oriented optimization model. The integration of these two paradigms is essential: while omnichannel networks inherently involve complex bidirectional flows, circular economy strategies provide built-in redundancy and resource recirculation capabilities. However, existing literature largely overlooks their combined potential for proactive disruption preparedness. To bridge this gap, we develop a mathematical model that simultaneously optimizes forward logistics (including facility siting, inventory allocation, cross-docking, and multimodal transport) and reverse flows (returns handling, material recovery, and recycling). Circular economy decisions are modeled as endogenous variables that dynamically adapt to disruption scenarios, allowing real-time reconfiguration of fulfillment strategies across online, in-store, and humanitarian channels. The model is validated through a real-world application in a national-scale canned food supply network. Results suggest the model maintains performance across varying disruption intensities and operational scales, revealing key trade-offs between profit efficiency, environmental impact, and service responsiveness. The findings highlight that resilience is most effectively achieved through anticipatory strategies such as capacity flexibility and fulfillment agility, rather than through reactive or compliance-driven measures alone. This study offers a scalable decision-support tool for practitioners and policymakers seeking to design sustainable, adaptive, and disruption-resilient omnichannel supply chains.

全球中断的频率和严重程度日益增加，突显了传统供应链的结构性脆弱性，特别是那些仅为效率而优化的供应链。本研究通过提出一个统一的、以弹性为导向的优化模型，解决了全渠道物流和循环经济整合交叉处的一个关键差距。这两种模式的整合至关重要：虽然全渠道网络本质上涉及复杂的双向流动，但循环经济战略提供了内置的冗余和资源再循环能力。然而，现有的文献在很大程度上忽视了它们在主动破坏准备方面的综合潜力。为了弥补这一差距，我们开发了一个数学模型，可以同时优化正向物流（包括设施选址、库存分配、交叉对接和多式联运）和逆向物流（退货处理、材料回收和再循环）。循环经济决策被建模为动态适应中断情景的内生变量，允许跨在线、店内和人道主义渠道实时重新配置履行策略。该模型通过一个国家规模的罐头食品供应网络的实际应用进行了验证。结果表明，该模型在不同的中断强度和运营规模下保持性能，揭示了利润效率、环境影响和服务响应之间的关键权衡。研究结果强调，弹性最有效地实现是通过预期策略，如能力灵活性和履行敏捷性，而不是通过被动或合规驱动的措施。本研究为从业者和政策制定者提供了一个可扩展的决策支持工具，帮助他们设计可持续的、适应性的、抗破坏的全渠道供应链。

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引用次数: 0

Cool or poor: Assessing the effectiveness of GenAI-powered review summary feature on the OTA platform 酷还是差：评估OTA平台上基于genai的评论摘要功能的有效性

IF 12.4 1区管理学 Q1 ENVIRONMENTAL STUDIES

Tourism Management

Pub Date : 2026-06-01 Epub Date: 2026-01-03 DOI: 10.1016/j.tourman.2025.105388

Lingfei Deng , Chunhong Li , Qiang Ye

Despite the growing adoption of generative artificial intelligence (GenAI) in online travel agencies (OTAs), its impact on tourists' review behavior remains poorly understood. Within the information overload framework, this study offers a novel dual-path theoretical framework that integrates both generalized reciprocity and suppressed social loafing mechanisms. Using a multi-method design comprising a natural experiment with regression discontinuity design and controlled online experiments across three studies, we investigated how GenAI-powered review summaries shape tourists' review intention. Our findings reveal that exposure to GenAI summaries enhances review intention through generalized reciprocity. By alleviating information overload and reducing perceived processing effort, these summaries motivate tourists to reciprocate by composing their own reviews, thereby ''paying forward'' the benefits received, rather than triggering free-riding that would diminish review intention. These findings advance theoretical knowledge of information processing, GenAI's influence on tourists' decision-making, and tourists' review behavior, while providing actionable insights for OTAs and hospitality management.

尽管在线旅行社（ota）越来越多地采用生成式人工智能（GenAI），但人们对其对游客评论行为的影响仍知之甚少。在信息过载框架下，本研究提出了一个新的双路径理论框架，将广义互惠和抑制性社会懒惰机制整合在一起。采用多方法设计，包括回归不连续设计的自然实验和三个研究的受控在线实验，我们研究了基于genai的评论摘要如何塑造游客的评论意图。我们的研究结果表明，GenAI摘要通过广义互惠增强了评论意图。通过减轻信息过载和减少感知处理工作量，这些摘要激励游客通过撰写自己的评论来回报，从而“向前支付”所获得的利益，而不是引发会降低评论意图的搭便车行为。这些发现推进了信息处理、GenAI对游客决策的影响以及游客评论行为的理论知识，同时为在线旅行社和酒店管理提供了可操作的见解。

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引用次数: 0

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