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Demographic and attitudinal antecedents of consumers' use and self-investment trajectories over time in an online TV content platform
No full textPurpose To investigate if online TV content platforms create value for consumers (and increase use) by offering its users the possibility to self-invest in the service (by giving personal content preferences). We link demographic and attitudinal antecedents to the relation between self-investment and use. Design/methodology/approach Data were collected together with a Belgian media company ( N = 4,136). To test the effects a latent growth model was composed in a multigroup setting with gender as the grouping variable. The model is analyzed through structural equation modeling in Mplus 8.0. Findings In general, strong relations between self-investment and increased use were found, although the effect of self-investment on use was stronger for female consumers. Furthermore, we established strong hedonic effects on using and investing in the service. For men, easy to use platforms lead to less self-investment. Research limitations/implications Our findings are restricted to free services. Furthermore, attitudinal variables are antecedents of behaviors. However, a more complex interplay between behavioral and attitudinal variables is possible. Further research could use repeatedly measured attitudinal measures and link these to behaviors over time. Practical implications Service developers could offer different platform interactions to different segments to create consumer value. Women seem more receptive for extra functionalities, such as the possibility to indicate preferences. Men mainly focus on the content offered. Originality/value This study focuses on a new form of media distribution, online TV content platforms, where we investigate two related behaviors of users over time (self-investment and use) instead of a general approximation of use. Multi-source data were used
Antecedents and consequences of collective psychological ownership: The validation of a conceptual model
No full textSummary We investigate team member feelings of collective psychological ownership (CPO) over teamwork products, the psychological paths that lead to it, and its impact on team workers' evaluations of team effectiveness, turnover intentions, and intentions to champion teamwork products. We focus on the teamwork product as an important target of ownership feelings, building on theories of self‐extension, psychological ownership, and team emergent states. In Study 1, we validate measures for three ownership activating experiences (OAE) that have been proposed as paths to CPO (control over, intimate knowledge regarding, and investment in the teamwork product) using two samples of individual team workers ( n = 210 and n = 140). In Study 2 ( n = 183) and Study 3 ( n = 200), we use surveys and a multiwave design to show that team workers' feelings of CPO mediate the relationship between investment in and intimate knowledge regarding the product and team effectiveness evaluations, team turnover intentions, and intentions to champion the work product. In Study 4 ( n = 48 teams), CPO was predicted by the ownership activating experiences, at the team level. This research additionally highlights the benefits to organizations of creating conditions for the emergence of employee feelings of shared ownership over teamwork products
Academy of Management Proceedings
No full textRather than focusing on titles and hierarchies, some recent work in the leadership literature has begun to explore how leaders view themselves, both within and outside of their formal roles. This symposium seeks to advance the field’s understanding of the effects of leader self-perceptions on leadership outcomes and invites the audience into an inquiry of the role of leader self-awareness and leader identity in the leadership process. The research presented seeks to better understand (1) how leaders view themselves, (2) how leaders may increase identification with the leader role, and (3) the benefits of this identity for leadership behaviors, including leader effectiveness as well as outcomes for followers
Least-cost Distribution Network Tariff Design in Theory and Practice
No full textIn this paper a game-theoretical model with self-interest pursuing consumers is introduced in order to assess how to design a least-cost distribution tariff under two constraints that regulators typically face. The first constraint is related to difficulties regarding the implementation of cost-reflective tariffs. In practice, so-called cost-reflective tariffs are only a proxy for the actual cost driver(s) in distribution grids. The second constraint has to do with fairness. There is a fear that active consumers investing in distributed energy resources (DER) might benefit at the expense of passive consumers. We find that both constraints have a significant impact on the least-cost network tariff design, and the results depend on the state of the grid. If most of the grid investments still have to be made, passive and active consumers can both benefit from cost-reflective tariffs, while this is not the case for passive consumers if the costs are mostly sunk
Illusions of truth—Experimental insights into human and algorithmic detections of fake online reviews
No full textThe issue of fake online reviews is increasingly relevant due to the growing importance of online reviews to consumers and the growing frequency of deceptive corporate practices. It is, therefore, necessary to be able to detect fake online reviews. An experiment with 1041 respondents allowed us to create two pools of reviews (fake and truthful) and compare them for psycholinguistic deception cues. The resulting automated tool accounted for review valence and incentive and detected deceptive reviews with 81% accuracy. A follow-up experiment with 407 consumers showed that humans have only a 57% accuracy of detection, even when a deception mindset is activated with information on cues of fake online reviews. Therefore, micro-linguistic automated detection can be used to filter the content of reviewing websites to protect online users. Our independent analysis of reviewing websites confirms the presence of dubious content and, therefore, the need to introduce more sophisticated filtering approaches
Does Using Accounting Data in Performance Evaluations Spoil Team Creativity? The Role of Leadership Behavior
No full textABSTRACT Organizations frequently use teams for creative problem-solving. Evaluating the performance of creative teams based on customer-related accounting data, such as client satisfaction measures, revenues, or profits, clarifies which kind of creativity is expected from the team and potentially makes the creative process more effective. However, the use of such accounting data in performance evaluations may amplify the tensions between the artistic merit and the commercial success of creative ideas and, thus, create conflicts that undermine team creativity. We argue that it depends on the team leader's leadership style whether the negative or positive effects of using customer-related data in performance evaluations on team creativity will prevail. If the team leader shows a leadership style that helps team members internalize the values and standards underlying the employed performance measures, then negative conflict inside the team is avoided and the positive effects of using customer-related data in performance evaluations can be realized
Reward taxation in Belgium. Practices, experiences and opinions
No full textCompanies are pressing for phasing out non-statutory benefits in combination with lower taxes on fixed and variable salaries Belgian companies are very dissatisfied with the fiscal and parafiscal levies on salaries. In particular, they are frustrated with the high taxation on fixed and variable salaries and the approach to taxation of the mobility budget. Only the taxation of supplementary pensions can count on any support. With a view to the future, many companies are arguing for extensive reforms, with as the basic principle a downscaling of the profusion of fiscal and parafiscal schemes for non-statutory benefits in combination with lower levies on the fundamental elements, and in particular, the fixed and variable salaries. These are the main findings of a detailed study on the taxation and social security of various remuneration tools by Vlerick Business School's Centre for Excellence in Strategic Rewards. As a result of the collaboration with the employers' organisations VBO and Voka, legal services provider Claeys & Engels, and HR services provider Hudson, no less than 293 companies participated in the study. The study covered three points, namely the satisfaction with the current income tax system, the obstacles companies are experiencing, and preferences for the future. One of the survey’s main findings is that only 6% of the companies are satisfied with general payroll taxes from both a fiscal and parafiscal point of view, regardless of the size of the company. The respondents’ main criticisms related to the high taxes and advance levies on cash (including holiday pay and end-of-year bonus) and variable remuneration. They also pointed out that there are too many different systems—no less than 35 for various non-statutory benefits. Moreover, there is a difference in treatment in indirect taxation (personal income tax and corporation tax) and social security. There were also many specific criticisms about the mobility budget, such as its complexity, the impossibility of including the mobility budget in an overarching approach of flexible rewards, the absence of some mobility instruments in the mobility budget, and the fact that this scheme is much less attractive if the company is not located in an area that is easily accessible by public transport. The study also looked at the tax treatment of 35 non-statutory benefits, examining how many companies are using them and how satisfied they are with them. The top 3 most commonly used and most appreciated benefits are company bicycles, hospitalisation insurance, and meal vouchers. At the other end of the spectrum, the researchers found that the schemes involving the reimbursement of contributions to the third pension pillar (known as pension savings schemes), share-related remuneration, private PC schemes, and intellectual property are used less and that the level of satisfaction with these is consistently below 50%. As regards the preferences for the future, there is a clear need for extensive reforms, as only 3% of respondents want to retain the current payroll taxes. However, they are aware that these reforms cannot be straightforward reductions, and they are prepared to drop the favourable tax regime of many non-statutory benefits in exchange for lower taxation of fixed and variable salaries. Furthermore, there are loud calls to allow employees to make extras contributions to their pension plans (e.g. from their variable salaries). This would be a type of second pillar ‘plus’, under favourable conditions, and in any case more favourable than under the current scheme. Finally, the participating companies are cautiously enthusiastic about the system of unlimited social security contributions combined with limited benefits
Practice note: Imitatiegedrag bij junior auditors: De impact van de werkstijl van de senior en de rol van promotiedruk
No full textOm audit kwaliteit te waarborgen, hebben meer ervaren auditors (i.e., senior auditors) de taak om minder ervaren auditors (i.e., junior auditors) tijdig te beoordelen en te voorzien van gepaste coaching en ‘on-the-job’ training (IAASB 2014). Het geven van het goede voorbeeld door de senior is hierbij belangrijk, zeker wanneer we erkennen dat junior auditors in het begin van hun carrière vaak geneigd zijn het gedrag en de werkstijl van senior auditors te imiteren. Hoewel het imiteren van anderen deel uitmaakt van het menselijke gedrag, hebben we tot op heden nog maar weinig inzicht in hoe imitatiegedrag de oordeelsvorming bij junior auditors beïnvloedt. Het doel van dit onderzoeksproject is om de rol van imitatiegedrag in junior-senior auditor relaties na te gaan en inzicht te krijgen in de gevolgen hiervan op auditkwaliteit. Tegelijkertijd onderzoeken we ook hoe promotiedruk dit imitatiegedrag kan versterken. De neiging van junior auditors om hun senior te imiteren – zelfs wanneer deze laatste zijn werkstijl niet in lijn is met de verwachte professioneelkritische houding – kan meer uitgesproken zijn wanneer de senior auditor een doorslaggevende stem heeft bij toekomstige promotiebeslissingen. De bevindingen van deze studie zullen leiden tot waardevolle inzichten voor het wereldwijde auditberoep
The European energy transition : An agenda for the Twenties
No full textThis chapter presents the value-add and next steps for European network codes and guidelines
Is de CFO de Lucky Luke van de besluitvorming?
No full textData is vluchtig en bedrijven moeten sneller actie ondernemen om optimaal in te spelen op ontwikkelingen terwijl ze zich voordoen. De cfo kan de organisatie helpen sneller te handelen dan zijn schaduw