cometadata/datacite-titles-descriptions-related-identifiers huggingface dataset:
DOI: 10.6084/m9.figshare.7507205.v1
title: Sex and gender identity differences in psychological job outcomes among salespeople

description: Abstract Purpose: The purpose of this study was to determine whether there was any difference among sex and gender identity groups for salespeople in terms of psychological job outcomes, namely job stress, organizational commitment, intention to leave, and job satisfaction. Design/methodology/approach: Data was collected from salespeople using a survey. The questionnaire used was administered to a convenience sample of pharmaceutical salespeople from south-central region of Turkey, through a self-administered questionnaire. Findings: The findings suggested that there were differences between sex groups in psychological job outcomes except job stress, while there were differences between gender identity groups in all of them. There already exist sex differences and also gender identity differences regarding the job outcomes in sales force. Androgynous individuals have the most appropriate gender identity for sales profession, considering that they had a high level of job satisfaction and organizational commitment and a low level of job stress and intention to leave. Originality/value: The major contribution of this study to the literature and administrative implications is the enrichment of information concerning gender-based similarities and/or differences among salespeople in terms of job outcomes with a new and different approach.
DOI: 10.6084/m9.figshare.5634526
title: Meta-analysis of the antecedent and consequent constructs of materialism

description: Abstract Purpose: Materialism has been gaining ground in the academic field, especially from the 1980s on, given the relevance of understanding sentiments connected to possessing and acquiring goods. Thus, this meta-analysis was carried out to assess the antecedents and consequents of materialism. Design/methodology/approach: Based on a systematic review, we gathered a total 77 articles that examined those aspects, generating 99 effects-sizes and a cumulative sample of 40,288 studied individuals. Findings: The antecedents of materialism that showed a significant relationship with this construct were: perceived hedonic value, interpersonal influence, life satisfaction, and income. As for the consequents, we observed significance for purchase intention, impulsive buying, compulsive buying, conspicuous consumption, status consumption, and consumer involvement. Regarding the moderating effect, we observed that small samples produce greater effects. Furthermore, for the relationship between materialism and purchase intention, there are stronger effects for surveys conducted in Western countries. Originality/value: - Based on the methodology applied in this study, we expected a solid and generalizable contribution regarding construct materialism.
DOI: 10.6084/m9.figshare.5634526.v1
title: Meta-analysis of the antecedent and consequent constructs of materialism

description: Abstract Purpose: Materialism has been gaining ground in the academic field, especially from the 1980s on, given the relevance of understanding sentiments connected to possessing and acquiring goods. Thus, this meta-analysis was carried out to assess the antecedents and consequents of materialism. Design/methodology/approach: Based on a systematic review, we gathered a total 77 articles that examined those aspects, generating 99 effects-sizes and a cumulative sample of 40,288 studied individuals. Findings: The antecedents of materialism that showed a significant relationship with this construct were: perceived hedonic value, interpersonal influence, life satisfaction, and income. As for the consequents, we observed significance for purchase intention, impulsive buying, compulsive buying, conspicuous consumption, status consumption, and consumer involvement. Regarding the moderating effect, we observed that small samples produce greater effects. Furthermore, for the relationship between materialism and purchase intention, there are stronger effects for surveys conducted in Western countries. Originality/value: - Based on the methodology applied in this study, we expected a solid and generalizable contribution regarding construct materialism.
DOI: 10.6084/m9.figshare.5634409
title: Opacity of financial information, adoption of international standards and legal origins

description: Abstract Purpose: The goal of this study was to investigate the relationship between the level of Earnings Opacity and a company’s informational environment, specifically considering accounting standards and the legal origins of the system. Design/methodology/approach: The sample consisted of publicly traded companies from 20 countries classified as emerging, based on agency Standard & Poor’s index. The sample included data from 2004 to 2013. In order to compare the indicators among the group of countries, taking into account their institutional characteristics, the Mann-Whitney test and the Kruskal-Wallis test were performed. Findings: The assessment of the informational environment measures’ behavior in emerging countries revealed that these measures were correlated, suggesting that, despite different behaviors, opacity proxies share information. The fact that earnings opacity was lower in countries that had already adopted international standards during the analyzed period was also observed. In the same sense, a higher level of income smoothing was detected in countries of French code law origins. Originality/value: This article contributes to the understanding of the relationship between the characteristics of an accounting informational environment and the levels of opacity of the information emitted by accounting. Thus, this article has helped managers, investors and regulators to understand users’ needs and how country-specific characteristics change their perspectives.
DOI: 10.6084/m9.figshare.5634409.v1
title: Opacity of financial information, adoption of international standards and legal origins

description: Abstract Purpose: The goal of this study was to investigate the relationship between the level of Earnings Opacity and a company’s informational environment, specifically considering accounting standards and the legal origins of the system. Design/methodology/approach: The sample consisted of publicly traded companies from 20 countries classified as emerging, based on agency Standard & Poor’s index. The sample included data from 2004 to 2013. In order to compare the indicators among the group of countries, taking into account their institutional characteristics, the Mann-Whitney test and the Kruskal-Wallis test were performed. Findings: The assessment of the informational environment measures’ behavior in emerging countries revealed that these measures were correlated, suggesting that, despite different behaviors, opacity proxies share information. The fact that earnings opacity was lower in countries that had already adopted international standards during the analyzed period was also observed. In the same sense, a higher level of income smoothing was detected in countries of French code law origins. Originality/value: This article contributes to the understanding of the relationship between the characteristics of an accounting informational environment and the levels of opacity of the information emitted by accounting. Thus, this article has helped managers, investors and regulators to understand users’ needs and how country-specific characteristics change their perspectives.
DOI: 10.6084/m9.figshare.5634625
title: Feasibility analysis of the development of an oil field: a real options approach in a production sharing agreement

description: Abstract Purpose: The aim of this research is to analyze the feasibility of developing a real oil field in Africa under a production sharing agreement, through the application of the real options theory. Design/methodology/approach: The research was conducted according to the principles of modeling and simulation, based on a structure that consists of three phases, in order to facilitate project feasibility analysis. Findings: Initially, according to the traditional method, we suggest that the decision-maker does not invest in the development of the field. However, by incorporating uncertainty into the decision-making process, other results were obtained. Although reduced, we attested that there is a likelihood of feasibility. Next, by using the binomial model to represent the process of oil barrel price diffusion, the asset value is calculated considering the flexibility of delaying the development of the field. Originality/value: The results show that, if a manager has the right to invest in the future and wait for better oil prices, postponing the development of an oil field adds value to his assets. The proposed method is a contribution that offers subsidies to improve decision-making processes to evaluate investments.
DOI: 10.6084/m9.figshare.5634625.v1
title: Feasibility analysis of the development of an oil field: a real options approach in a production sharing agreement

description: Abstract Purpose: The aim of this research is to analyze the feasibility of developing a real oil field in Africa under a production sharing agreement, through the application of the real options theory. Design/methodology/approach: The research was conducted according to the principles of modeling and simulation, based on a structure that consists of three phases, in order to facilitate project feasibility analysis. Findings: Initially, according to the traditional method, we suggest that the decision-maker does not invest in the development of the field. However, by incorporating uncertainty into the decision-making process, other results were obtained. Although reduced, we attested that there is a likelihood of feasibility. Next, by using the binomial model to represent the process of oil barrel price diffusion, the asset value is calculated considering the flexibility of delaying the development of the field. Originality/value: The results show that, if a manager has the right to invest in the future and wait for better oil prices, postponing the development of an oil field adds value to his assets. The proposed method is a contribution that offers subsidies to improve decision-making processes to evaluate investments.
DOI: 10.6084/m9.figshare.5885671.v1
title: The mediating effect of transparency in the relationship between corporate social responsibility and corporate reputation

description: Abstract Purpose: This study attempts to shed light on the relationship between the implementation of corporate social responsibility (CSR) actions and the creation of corporate reputation. We go further and wonder which is the role of transparency - a step beyond disclosure - in that relationship. Design/methodology/approach: A structural equations model using the statistical package lavaan in R is applied to 22 Spanish listed companies during the period 2002-2015. Findings: The proposed model shows that transparency mediates the path between corporate social responsibility and corporate reputation. Originality/value: This paper highlights the importance of transparency beyond disclosure since information aims to meet certain criteria such as relevance, understandability and timeliness. A new measurement for transparency analyzed its mediating effect in the relationship between corporate social responsibility and corporate reputation.
DOI: 10.6084/m9.figshare.5885671
title: The mediating effect of transparency in the relationship between corporate social responsibility and corporate reputation

description: Abstract Purpose: This study attempts to shed light on the relationship between the implementation of corporate social responsibility (CSR) actions and the creation of corporate reputation. We go further and wonder which is the role of transparency - a step beyond disclosure - in that relationship. Design/methodology/approach: A structural equations model using the statistical package lavaan in R is applied to 22 Spanish listed companies during the period 2002-2015. Findings: The proposed model shows that transparency mediates the path between corporate social responsibility and corporate reputation. Originality/value: This paper highlights the importance of transparency beyond disclosure since information aims to meet certain criteria such as relevance, understandability and timeliness. A new measurement for transparency analyzed its mediating effect in the relationship between corporate social responsibility and corporate reputation.
DOI: 10.6084/m9.figshare.5634418.v1
title: The application of Inca khipu as an accountability and managerial control tool

description: Abstract Purpose: This study aims to present the mechanisms of control and accountability used in the Inca society. Design/methodology/approach: For this purpose, a bibliographical and documental analysis regarding the use of khipus in this civilization was carried out, applying a qualitative approach. Findings: The results of the study indicate that the Inca khipu was the main instrument of tax registration and management adopted by the Inca empire. The Khipucamayocs were responsible for the production of the Khipu, asserting that the information generated and consolidated in the imperial khipu was correct, considering that these professionals paid with their lives in case of errors. Originality/value: The main contributions to accounting are related to the understanding of the origin of the development of tax control and accountability tools created in the Inca Empire, before the Spanish invasions, that contributed significantly to the development of the first American societies.
DOI: 10.6084/m9.figshare.5885503
title: Consumers in a social network: the perception of clothing quality per gender

description: Abstract Purpose: The general objective of this paper is to evaluate the determinant attributes of the perception of clothing quality by the users of a social network and to verify if there are any differences of evaluation of these determinants between genders. Design/methodology/approach: To achieve the objective, a survey was conducted with a sample of 295 consumers. All participants, regardless of gender, were asked to access the SurveyMonkey site link and to answer the questions regarding the quality of clothing for both men and women. Data analysis was performed using descriptive statistics and variance analysis (ANOVA). Findings: The main results show that: 1. The consumers of garments regard as highly important to take into consideration quality attributes when deciding to buy clothes, especially for women in relation to menswear; 2. Women has a higher perception than men as for the evaluation of the quality attributes of both women’s wear and menswear; and, 3. Clothing consumers, in particular consumers of women’s products, only consider to purchase such products if they have, in particular, style, fabric quality and fair price. Originality/value: This research filled in some theoretical and methodological gaps with regard to giving emphasis to gender differences in clothing quality assessment. This is in line with the conclusions of quality research conducted long ago, such as Olson & Jacoby’s (1972), which findings are specific to the type of product and/or consumer investigated. Therefore, generalizations beyond the product or the consumers examined are of dubious validity.
DOI: 10.6084/m9.figshare.5885503.v1
title: Consumers in a social network: the perception of clothing quality per gender

description: Abstract Purpose: The general objective of this paper is to evaluate the determinant attributes of the perception of clothing quality by the users of a social network and to verify if there are any differences of evaluation of these determinants between genders. Design/methodology/approach: To achieve the objective, a survey was conducted with a sample of 295 consumers. All participants, regardless of gender, were asked to access the SurveyMonkey site link and to answer the questions regarding the quality of clothing for both men and women. Data analysis was performed using descriptive statistics and variance analysis (ANOVA). Findings: The main results show that: 1. The consumers of garments regard as highly important to take into consideration quality attributes when deciding to buy clothes, especially for women in relation to menswear; 2. Women has a higher perception than men as for the evaluation of the quality attributes of both women’s wear and menswear; and, 3. Clothing consumers, in particular consumers of women’s products, only consider to purchase such products if they have, in particular, style, fabric quality and fair price. Originality/value: This research filled in some theoretical and methodological gaps with regard to giving emphasis to gender differences in clothing quality assessment. This is in line with the conclusions of quality research conducted long ago, such as Olson & Jacoby’s (1972), which findings are specific to the type of product and/or consumer investigated. Therefore, generalizations beyond the product or the consumers examined are of dubious validity.
DOI: 10.6084/m9.figshare.5885602
title: Organizational culture and relationship marketing: an interorganizational perspective

description: Abstract Purpose: This paper aimed to analyze the contribution of interorganizational relationships, specifically between suppliers and clients, to organizational cultural changes. Design/methodology/approach: A qualitative multiple case study in two marketing channels was performed, through in-depth interviews, observation and data analysis based on grounded theory. Findings: The contribution of trust, commitment, cooperation and learning processes has been identified in the organizational cultural changes and in the reduction of the role conflicts of the boundary spanners. Also, the role of employee turnover to weaken these dimensions and respective relations has been noticed. Originality/value: The development of an interorganizational culture has been evidenced, as a system of symbols and meanings shared by groups or individuals from different organizations, on a transitional basis, with the predominance of the cultural perspective of fragmentation. It is a culture originated from relationships through intersections of cultures, a culture of boundaries.
DOI: 10.6084/m9.figshare.5885602.v1
title: Organizational culture and relationship marketing: an interorganizational perspective

description: Abstract Purpose: This paper aimed to analyze the contribution of interorganizational relationships, specifically between suppliers and clients, to organizational cultural changes. Design/methodology/approach: A qualitative multiple case study in two marketing channels was performed, through in-depth interviews, observation and data analysis based on grounded theory. Findings: The contribution of trust, commitment, cooperation and learning processes has been identified in the organizational cultural changes and in the reduction of the role conflicts of the boundary spanners. Also, the role of employee turnover to weaken these dimensions and respective relations has been noticed. Originality/value: The development of an interorganizational culture has been evidenced, as a system of symbols and meanings shared by groups or individuals from different organizations, on a transitional basis, with the predominance of the cultural perspective of fragmentation. It is a culture originated from relationships through intersections of cultures, a culture of boundaries.
DOI: 10.6084/m9.figshare.5885488
title: Critical success factors for Big Data adoption in the virtual retail: Magazine Luiza case study

description: Abstract Purpose: - The objective of this research was to identify critical success factors for the adoption of Big Data in the virtual retail, through a case study of Magazine Luiza. The use of Big Data, in this case, focused on improving its system of recommendations for a better understanding of consumer behavior. Design/methodology/approach: The case study was done through interviews, observation of the shopping recommendation system and analyzes of institutional presentations of the Bob project. A semi-structured interview script was used in the interviews. Findings: Based on the results, we outline some propositions related to the opportunities and obstacles for the implementation of Big Data in the virtual retail in Brazil. Some of these propositions are in line with what literature, especially BI, has been discussing. However, they still need to be discussed in the context of Big Data. Originality/value: The main contribution of the research was the identification of relevant factors to the adoption of Big Data that were not considered as critical for the adoption of previous technologies.
DOI: 10.6084/m9.figshare.5885488.v1
title: Critical success factors for Big Data adoption in the virtual retail: Magazine Luiza case study

description: Abstract Purpose: - The objective of this research was to identify critical success factors for the adoption of Big Data in the virtual retail, through a case study of Magazine Luiza. The use of Big Data, in this case, focused on improving its system of recommendations for a better understanding of consumer behavior. Design/methodology/approach: The case study was done through interviews, observation of the shopping recommendation system and analyzes of institutional presentations of the Bob project. A semi-structured interview script was used in the interviews. Findings: Based on the results, we outline some propositions related to the opportunities and obstacles for the implementation of Big Data in the virtual retail in Brazil. Some of these propositions are in line with what literature, especially BI, has been discussing. However, they still need to be discussed in the context of Big Data. Originality/value: The main contribution of the research was the identification of relevant factors to the adoption of Big Data that were not considered as critical for the adoption of previous technologies.
DOI: 10.6084/m9.figshare.6504200
title: The effect of advergames, banners and user type on the attitude to brand and intention to purchase

description: Abstract Purpose: This research was intended to analyze the effectiveness of advergames in comparison with banners. In addition, it seeks to analyze whether the type of user (someone who just casually browses the Internet vs. someone looking for product information on the Internet) will influence the effectiveness of both Internet advertising formats. Design/methodology/approach: An experiment with 152 participants controlling perceived entertainment. Findings: it has been observed that advergames are not superior to banners in improving the attitude towards brand and intention to purchase. These results are independent of the type of user (casual browsers vs. information seekers). Originality/value: While banners are traditional formats in Internet advertising, other formats have emerged as technology advances, such as advergames.
DOI: 10.6084/m9.figshare.6504200.v1
title: The effect of advergames, banners and user type on the attitude to brand and intention to purchase

description: Abstract Purpose: This research was intended to analyze the effectiveness of advergames in comparison with banners. In addition, it seeks to analyze whether the type of user (someone who just casually browses the Internet vs. someone looking for product information on the Internet) will influence the effectiveness of both Internet advertising formats. Design/methodology/approach: An experiment with 152 participants controlling perceived entertainment. Findings: it has been observed that advergames are not superior to banners in improving the attitude towards brand and intention to purchase. These results are independent of the type of user (casual browsers vs. information seekers). Originality/value: While banners are traditional formats in Internet advertising, other formats have emerged as technology advances, such as advergames.