This study aimed to scrutinize hierarchical level differences in the use of humor styles of Thai managers who worked at a selected real estate company in Bangkok, Thailand. Participants were collected from 52 managers in all hierarchical levels. Humor style questionnaire (HSQ) was used as the instrument for data collection. Validity and reliability of the scale measurement were reported with acceptable alpha’s scores. Findings exhibited that the most preferred use of humor style of Thai managers was the affiliative humor style. Results of one-way multivariate analysis of variance (MANOVA) indicated the statistically significant differences among hierarchical level groups on a combined dependent variables (Wilk’s = .70, F(8, 92) = 2.26, p =.03, partial n2 = .164). The partial n2 =.16 indicated that approximately 16 % of multivariate variance of the dependent variables was correlated with the group factor. As a result, the main effects of independent variables were processed for further evaluation by using analysis of variance (ANOVA).The analysis revealed the statistically significant difference in self-enhancing humor style (F = 6.08, p = .004). A pair wise comparison of the Bonferroni correction revealed statistically significant differences of the use of self-enhancing humor between first-line managers and middle managers demonstrating that first-line managers reported significantly lower use of self-enhancing humor style than middle managers. Limitations and recommendations for future studies were also discussed.
本研究旨在考察在泰国曼谷一家选定的房地产公司工作的泰国经理在使用幽默风格方面的等级差异。参与者是从52名各级管理者中挑选出来的。采用幽默风格问卷(HSQ)作为数据收集工具。量表测量的效度和信度以可接受的alpha分数报告。调查结果显示，泰国管理者最喜欢使用的幽默风格是附属幽默风格。单因素方差分析(MANOVA)结果显示，各层次水平组在组合因变量上差异有统计学意义(Wilk 's = 0.70, F(8,92) = 2.26, p =。03，偏n2 = .164)。偏导n2 =。16表明因变量的多元方差约有16%与群体因素相关。因此，通过方差分析(ANOVA)对自变量的主效应进行处理以进一步评价。分析结果显示，两组在自我提升幽默风格上差异有统计学意义(F = 6.08, p = 0.004)。Bonferroni修正的配对比较显示，一线经理和中层管理人员使用自我提升型幽默的差异具有统计学意义，表明一线经理使用自我提升型幽默的次数明显低于中层管理人员。讨论了今后研究的局限性和建议。
{"title":"Multivariate Analysis of Hierarchical Level Associated with the Use of Humor Styles of Thai Managers in a Real Estate Firm","authors":"Chaiyaset Promsri","doi":"10.2139/ssrn.3056438","DOIUrl":"https://doi.org/10.2139/ssrn.3056438","url":null,"abstract":"This study aimed to scrutinize hierarchical level differences in the use of humor styles of Thai managers who worked at a selected real estate company in Bangkok, Thailand. Participants were collected from 52 managers in all hierarchical levels. Humor style questionnaire (HSQ) was used as the instrument for data collection. Validity and reliability of the scale measurement were reported with acceptable alpha’s scores. Findings exhibited that the most preferred use of humor style of Thai managers was the affiliative humor style. Results of one-way multivariate analysis of variance (MANOVA) indicated the statistically significant differences among hierarchical level groups on a combined dependent variables (Wilk’s = .70, F(8, 92) = 2.26, p =.03, partial n<sup>2</sup> = .164). The partial n<sup>2</sup> =.16 indicated that approximately 16 % of multivariate variance of the dependent variables was correlated with the group factor. As a result, the main effects of independent variables were processed for further evaluation by using analysis of variance (ANOVA).The analysis revealed the statistically significant difference in self-enhancing humor style (F = 6.08, p = .004). A pair wise comparison of the Bonferroni correction revealed statistically significant differences of the use of self-enhancing humor between first-line managers and middle managers demonstrating that first-line managers reported significantly lower use of self-enhancing humor style than middle managers. Limitations and recommendations for future studies were also discussed.","PeriodicalId":365298,"journal":{"name":"CSN: Business (Topic)","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2017-09-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"129241242","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
I first provide a static model of associative memory, a mnemonic process wherein cues in the environment bias information recalled from memory. I apply the model in a principal-agent setting to analyze contradictory predictions for the relationship between employee morale and productivity from the organizational behavior literature. I then develop a dynamic model that incorporates rehearsal and a model of mood dynamics. Applied in an asset pricing setting, the theory provides explanations for short-run continued overreaction to news, long-run correction of the overreaction, and excess price volatility. The model predicts that these effects are stronger for more volatile assets.
{"title":"Mood, Memory, and Biased Beliefs and Decisions","authors":"A. Bodoh-Creed","doi":"10.2139/ssrn.3033361","DOIUrl":"https://doi.org/10.2139/ssrn.3033361","url":null,"abstract":"I first provide a static model of associative memory, a mnemonic process wherein cues in the environment bias information recalled from memory. I apply the model in a principal-agent setting to analyze contradictory predictions for the relationship between employee morale and productivity from the organizational behavior literature. I then develop a dynamic model that incorporates rehearsal and a model of mood dynamics. Applied in an asset pricing setting, the theory provides explanations for short-run continued overreaction to news, long-run correction of the overreaction, and excess price volatility. The model predicts that these effects are stronger for more volatile assets.","PeriodicalId":365298,"journal":{"name":"CSN: Business (Topic)","volume":"205 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2017-09-06","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"131731528","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Audit inquiry is the most predominate procedure used by financial statement auditors to gather audit evidence. Inquiry, relative to other audit procedures, is subject to manipulation from client personnel in that an explanation can be framed either positively or negatively. We utilize psychology theory on attribute framing and belief-adjustment to examine the influence of message framing by the client during audit inquiry on auditor judgment. In an experiment, we manipulate the valence of the message frame at the beginning (positive or negative) and ending (positive or negative) of a simulated audit inquiry, while holding the message content constant. We find that elements of both theories impact auditors’ inquiry judgments and decisions. Supportive of attribute theory, we find auditors are subject to a confirmation bias when judging reasonableness and persuasiveness of the client’s explanation. Alternatively, we find auditors are subject to a recency bias when judging the likelihood of material misstatement in the account, which affects their evidence gathering choices and is supportive of belief adjustment. Overall, auditors did not incorporate all framing equally.
{"title":"Auditor Inquiry: The Influence of Client Message Framing on Auditors’ Judgment","authors":"Jeremy M. Vinson, Byron J Pike, Lawrence Chui","doi":"10.2139/ssrn.3107164","DOIUrl":"https://doi.org/10.2139/ssrn.3107164","url":null,"abstract":"Audit inquiry is the most predominate procedure used by financial statement auditors to gather audit evidence. Inquiry, relative to other audit procedures, is subject to manipulation from client personnel in that an explanation can be framed either positively or negatively. We utilize psychology theory on attribute framing and belief-adjustment to examine the influence of message framing by the client during audit inquiry on auditor judgment. In an experiment, we manipulate the valence of the message frame at the beginning (positive or negative) and ending (positive or negative) of a simulated audit inquiry, while holding the message content constant. We find that elements of both theories impact auditors’ inquiry judgments and decisions. Supportive of attribute theory, we find auditors are subject to a confirmation bias when judging reasonableness and persuasiveness of the client’s explanation. Alternatively, we find auditors are subject to a recency bias when judging the likelihood of material misstatement in the account, which affects their evidence gathering choices and is supportive of belief adjustment. Overall, auditors did not incorporate all framing equally.","PeriodicalId":365298,"journal":{"name":"CSN: Business (Topic)","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2017-08-18","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"130750811","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
The ill-designed scoring method in the NHL incentivizes the teams to reach overtimes in matches against rivals from the other conference. In this paper, I find a statistically significant higher percentage of matches that go into overtime against rivals from the other conference than the percentage of matches that go into overtime against rivals from the same conference for two NHL teams. From the economic aspect, the behavior of those two teams is rational. All the other teams in the league may not maximize their chances to qualify to the playoffs, but their behavior is in line with the “Fair-Play” principle.
{"title":"When Incentives Clash Fair-Play","authors":"Guy Elaad","doi":"10.2139/ssrn.3013684","DOIUrl":"https://doi.org/10.2139/ssrn.3013684","url":null,"abstract":"The ill-designed scoring method in the NHL incentivizes the teams to reach overtimes in matches against rivals from the other conference. In this paper, I find a statistically significant higher percentage of matches that go into overtime against rivals from the other conference than the percentage of matches that go into overtime against rivals from the same conference for two NHL teams. From the economic aspect, the behavior of those two teams is rational. All the other teams in the league may not maximize their chances to qualify to the playoffs, but their behavior is in line with the “Fair-Play” principle.","PeriodicalId":365298,"journal":{"name":"CSN: Business (Topic)","volume":"121 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2017-08-04","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"133257595","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Leah O. Calabio, Kenneth L. Khan, K. Susan, Joel B Tan
As accounting profession becomes significantly popular and highly in-demand today, many students have shown interest to become an accountant. The College of Accounting Education of the University of Mindanao, through its open education philosophy, caters to thousands of students who dream of becoming an accounting professional yet only few survive and be able to graduate due to difficult academic requirements and stringent retention policy. The purpose of this study was to determine the statistical relationship of teacher’s confidence and teaching techniques to student’s accounting interest. The study used a descriptive-correlation design and survey method as means to gathering relevant data. One hundred students, both accountancy and accounting technology, of the University of Mindanao were selected through cluster sampling technique to participate in the research. With a .05 level of significance, the statistical tools employed were the mean and Pearson-r. The study revealed that the teacher’s confidence has negligible relationship to the accounting interest of students, while the teacher’s teaching techniques showed statistical correlation to student accounting interest.
{"title":"Correlation of Teachers' Confidence and Teaching Techniques to Accounting Interest of Students","authors":"Leah O. Calabio, Kenneth L. Khan, K. Susan, Joel B Tan","doi":"10.2139/ssrn.3006332","DOIUrl":"https://doi.org/10.2139/ssrn.3006332","url":null,"abstract":"As accounting profession becomes significantly popular and highly in-demand today, many students have shown interest to become an accountant. The College of Accounting Education of the University of Mindanao, through its open education philosophy, caters to thousands of students who dream of becoming an accounting professional yet only few survive and be able to graduate due to difficult academic requirements and stringent retention policy. The purpose of this study was to determine the statistical relationship of teacher’s confidence and teaching techniques to student’s accounting interest. The study used a descriptive-correlation design and survey method as means to gathering relevant data. One hundred students, both accountancy and accounting technology, of the University of Mindanao were selected through cluster sampling technique to participate in the research. With a .05 level of significance, the statistical tools employed were the mean and Pearson-r. The study revealed that the teacher’s confidence has negligible relationship to the accounting interest of students, while the teacher’s teaching techniques showed statistical correlation to student accounting interest.","PeriodicalId":365298,"journal":{"name":"CSN: Business (Topic)","volume":"40 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2017-07-20","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"130175706","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2017-07-01DOI: 10.1007/978-3-319-60495-4_16
F. Ozenc, M. Hagan
{"title":"Ritual Design: Crafting Team Rituals for Meaningful Organizational Change","authors":"F. Ozenc, M. Hagan","doi":"10.1007/978-3-319-60495-4_16","DOIUrl":"https://doi.org/10.1007/978-3-319-60495-4_16","url":null,"abstract":"","PeriodicalId":365298,"journal":{"name":"CSN: Business (Topic)","volume":"49 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2017-07-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"131820220","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2017-06-01DOI: 10.18052/WWW.SCIPRESS.COM/ILSHS.77.44
Agnes F. Montalbo, Henry M. Agong
This study described the level of work engagement and areas of worklife of 294 call center agents in Ortigas, Pasig City, Philippines. It also investigated the relationship between work engagement and areas of worklife when grouped according to gender, age, tenure at present job and course. In addition, it also explored the differences in the perception of the call center agents when grouped according to the demographic profile. Gamma correlation was carried out to check if correlation exists between the variables of work engagement and variables of areas of worklife. Mood’s median test was conducted to test the differences in the level of engagement and areas of worklife when grouped according to demographic profiles. Results of work engagement showed that those who were aged 31-35 and those who stayed for less than a year in the organization had a high level of dedication. Commerce or Business graduates had a high level of absorption. Results of the areas of worklife showed that majority of the respondents when grouped according to their demographic profile had a match with the variables of fairness, control, values, workload, and community except for the age group of 36 and above who had a mismatch for the variable control. No relationship existed between work engagement and the areas of worklife. Male call center agents are perceived to be more energetic, dedicated and absorbed than female call center agents. Lastly, the areas of control and fairness were reported to differ across all demographic profile of gender, age, tenure at the present job and course.
{"title":"Employee Engagement and Areas of Worklife of Call Center Agents in the Philippines","authors":"Agnes F. Montalbo, Henry M. Agong","doi":"10.18052/WWW.SCIPRESS.COM/ILSHS.77.44","DOIUrl":"https://doi.org/10.18052/WWW.SCIPRESS.COM/ILSHS.77.44","url":null,"abstract":"This study described the level of work engagement and areas of worklife of 294 call center agents in Ortigas, Pasig City, Philippines. It also investigated the relationship between work engagement and areas of worklife when grouped according to gender, age, tenure at present job and course. In addition, it also explored the differences in the perception of the call center agents when grouped according to the demographic profile. Gamma correlation was carried out to check if correlation exists between the variables of work engagement and variables of areas of worklife. Mood’s median test was conducted to test the differences in the level of engagement and areas of worklife when grouped according to demographic profiles. Results of work engagement showed that those who were aged 31-35 and those who stayed for less than a year in the organization had a high level of dedication. Commerce or Business graduates had a high level of absorption. Results of the areas of worklife showed that majority of the respondents when grouped according to their demographic profile had a match with the variables of fairness, control, values, workload, and community except for the age group of 36 and above who had a mismatch for the variable control. No relationship existed between work engagement and the areas of worklife. Male call center agents are perceived to be more energetic, dedicated and absorbed than female call center agents. Lastly, the areas of control and fairness were reported to differ across all demographic profile of gender, age, tenure at the present job and course.","PeriodicalId":365298,"journal":{"name":"CSN: Business (Topic)","volume":"13 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2017-06-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"132148643","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
René Mauer, Robert Wuebker, John Schlueter, Malte Brettel
This study seeks to understand the boundary conditions and successful application of search processes in the entrepreneurial problem space. To this end, we employ an agent-based simulation approach to formally investigate the influence of environmental isotropy, unpredictability, and goal ambiguity on two distinct search processes, one prediction-based and one control-based. Specifically, we investigate the performance of effectuation as an example of non-predictive, control-based search and causation as an example of prediction-based search. Results enhance theory by revealing a more nuanced relationship between the environment and entrepreneurial search than previous conceptual and empirical work has suggested.
{"title":"Prediction and Control: An Agent-Based Simulation of the Entrepreneurial Problem Space","authors":"René Mauer, Robert Wuebker, John Schlueter, Malte Brettel","doi":"10.2139/ssrn.2951422","DOIUrl":"https://doi.org/10.2139/ssrn.2951422","url":null,"abstract":"This study seeks to understand the boundary conditions and successful application of search processes in the entrepreneurial problem space. To this end, we employ an agent-based simulation approach to formally investigate the influence of environmental isotropy, unpredictability, and goal ambiguity on two distinct search processes, one prediction-based and one control-based. Specifically, we investigate the performance of effectuation as an example of non-predictive, control-based search and causation as an example of prediction-based search. Results enhance theory by revealing a more nuanced relationship between the environment and entrepreneurial search than previous conceptual and empirical work has suggested.","PeriodicalId":365298,"journal":{"name":"CSN: Business (Topic)","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2017-04-11","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"131281357","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
In this research, empirical literature on work motivation and its relation with job satisfaction has been critically analyzed and reviewed to further clarify the variations in each factors impact on employees’ motivation level, while being part of an organization. For this research, motivation factors such as salary, security, work environment and compensation & benefit have been correlated with job satisfaction, accumulated from the questionnaires filled by the employees of Non-Governmental Organizations (NGOs) in Karachi.Research indicates that basic motivational factors as identified from the literature review have a significant impact on employee’s job satisfaction level, while the absence of motivational factors may lead to demotivation, as the level of motivation classifies employees either being satisfied or unsatisfied, in their career path. Furthermore, the analysis also indicates that basic factors such as health benefits, transport facilities, rewards and compensations, safety and security concerns are also given equal importance by the employees, in sustaining motivation levels and escalating job satisfaction. The results from regression analysis show a significance level at p
{"title":"Impact of Motivation on Job Satisfaction: A Case Study of NGOs in Karachi","authors":"Saadia Bakhtawar","doi":"10.2139/ssrn.2910857","DOIUrl":"https://doi.org/10.2139/ssrn.2910857","url":null,"abstract":"In this research, empirical literature on work motivation and its relation with job satisfaction has been critically analyzed and reviewed to further clarify the variations in each factors impact on employees’ motivation level, while being part of an organization. For this research, motivation factors such as salary, security, work environment and compensation & benefit have been correlated with job satisfaction, accumulated from the questionnaires filled by the employees of Non-Governmental Organizations (NGOs) in Karachi.Research indicates that basic motivational factors as identified from the literature review have a significant impact on employee’s job satisfaction level, while the absence of motivational factors may lead to demotivation, as the level of motivation classifies employees either being satisfied or unsatisfied, in their career path. Furthermore, the analysis also indicates that basic factors such as health benefits, transport facilities, rewards and compensations, safety and security concerns are also given equal importance by the employees, in sustaining motivation levels and escalating job satisfaction. The results from regression analysis show a significance level at p","PeriodicalId":365298,"journal":{"name":"CSN: Business (Topic)","volume":"14 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2016-12-17","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"132022496","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
ABSTRACT: The SEC whistleblower bounty program's effectiveness in increasing external reports of illegal acts suggests that employers might increase internal whistleblowing by offering monetary awa...
{"title":"Whistleblowing on Fraud for Pay: Can I Trust You?","authors":"Cynthia P. Guthrie, E. Taylor","doi":"10.2139/ssrn.2555712","DOIUrl":"https://doi.org/10.2139/ssrn.2555712","url":null,"abstract":"ABSTRACT: The SEC whistleblower bounty program's effectiveness in increasing external reports of illegal acts suggests that employers might increase internal whistleblowing by offering monetary awa...","PeriodicalId":365298,"journal":{"name":"CSN: Business (Topic)","volume":"79 ","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2016-12-12","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"113998905","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
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