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From accountability by imperial decree to the minute disclosure of international trade: Hart’s accounting system for China’s maritime customs, 1861–c1880’s
No full textInternational audienceThis paper examines the accounting system of the Chinese Imperial Maritime Customs Service, a Chinese government department led from 1861 to 1907 by Robert Hart, an Irishman, who reported directly to the Chinese Government in his capacity as Inspector General. Utilising reports produced by the system and instructions given to staff for its operation, the paper outlines the system’s main features. It shows how Hart transformed it from being an inward-looking accounting system involved in the collection of duties and the payment of operational expenses reporting to the Government only, to one that created a mass of publicly available data on Chinese international trade that was provided across the world as well as to the Chinese Qing Government. The paper evaluates the system and sets it in the context of recent accounting history by commenting on its Western and Chinese features
It is very traditional, you must try it! The role of traditional breakfast in family-run hotels
No full textInternational audienceThis work examines how the type of breakfast offered by a family-run hotel affects guests’ decisions to stay. Grounded in the construal level theory, we hypothesize that offering a traditional, local breakfast, compared to a continental one, increases the likelihood of guests staying, especially among leisure travelers in a family runhotel. A field experiment and an online study test this hypothesis by exposing guests to different breakfast conditions. The findings confirm that traditional, local breakfast increases the number of guests who stay for breakfast, with a stronger effect for tourist travelers. Perceived authenticity mediates this relationship. The paper contributes to understanding consumer decision-making in hospitality and offers practical implications for revenue management, suggesting that providing traditional, local breakfast can increase hotel profits.This work examines how the type of breakfast offered by a family-run hotel affects guests’ decisions to stay. Grounded in the construal level theory, we hypothesize that offering a traditional, local breakfast, compared to a continental one, increases the likelihood of guests staying, especially among leisure travelers in a family runhotel. A field experiment and an online study test this hypothesis by exposing guests to different breakfast conditions. The findings confirm that traditional, local breakfast increases the number of guests who stay for breakfast, with a stronger effect for tourist travelers. Perceived authenticity mediates this relationship. The paper contributes to understanding consumer decision-making in hospitality and offers practical implications for revenue management, suggesting that providing traditional, local breakfast can increase hotel profits
Purchasing Contribution to Innovation Exploration: Awareness, Motivations, and Capabilities
No full textInternational audienceThis paper explores the precedents for purchasing to contribute effectively to innovation exploration. We investigate how purchasing can become aware of innovation opportunities, their incentives or motivations to explore and capture innovation and the required capabilities.Aiming for theory elaboration, we analyse an exemplar case study of a company developing leading-edge practices for involving purchasing in innovation exploration applying an Awareness-Motivation-Capabilities (AMC) framework.This study elaborates on purchasing theory with a comprehensive set of AMC-based precedents for purchasing’s innovation exploration contribution that we categorise into three dimensions: motivations, capabilities and awareness. Our findings indicate interrelations between these and purchasing motivation as a precedent of capabilities and awareness.we demonstrate the useful of applying AMC theory to researching purchasing’s contribution to innovation and how AMC needs to be adapted in this research context. We explore interrelations between awareness, motivation and capabilities but propose future research on the nature of these interrelations.We suggest ways for managers to shape, adapt or redesign their purchasing organisations to better support innovation exploration.This study proposes a framework for purchasing contribution to innovation based on AMC theory
Analysis of the Impact of Stock Prices and House Price Fluctuations on Resident Consumption in China
No full textInternational audienceThe relationship between stock prices, house prices and resident consumption has long been a focus of the financial research with changes having an impact on the country’s macroscopic stability and fiscal stability, as well as affecting some economic activities to some extent. Research has found that there is a significant wealth effect of stock price and house price fluctuations on resident consumption. The theoretical analysis of the effects of stock price and house price fluctuations on resident consumption is presented in this paper. In addition, an empirical analysis of the effects of house price and stock price fluctuations on resident consumption is conducted based on regression analysis using quarterly data from 2013 to 2021. The results show that the negative crowding-out effect of stock prices and house prices on resident consumption is weaker than the positive boosting effect and the positive effect of stock prices on resident consumption is slightly weaker than that of house prices. Although the resident consumption is significantly affected by fluctuations in stock prices and house prices in the short term, the resident income is still the main influencing factor and driving force of resident consumption in the long term
Disabled individuals facing and reacting against identity threat during school-to-work transition
No full textInternational audiencePurposeIn a context in which disabled people are stigmatized, the school-to-work transition threatens the occupational identity to which disabled individuals aspire. This study highlights how students with a disability face and react against identity threat, using identity management strategies and, specifically, identity threat responses when intending to integrate into the workplace.Design/methodology/approachStudents in transition or having recently integrated into the workplace were interviewed to relate their transitioning experience, resulting in a qualitative study based on 31 semi-structured interviews.FindingsThe study reveals that identity threat is experienced during the school-to-work transition process and that disabled individuals do not remain passive but actively fight against it. The participants used four identity management strategies to attempt to counteract such threats. The strategies displayed include identity threat mechanisms such as identity-protection and identity-restructuring responses. The outcomes of these strategies are presented in terms of their positive and backlash effects.Originality/valueThis research contributes to the identity management literature and, more specifically, to the identity threat literature by showing how disabled individuals combine several identity threat responses, which they use as resources to reduce potential harm. New identity threat responses that are particularly crucial in a career management strategy are also highlighted.</p
Impact of virtual presence of others on social media service recovery evaluations: A cross-cultural perspective
No full textInternational audienceWith the growing prevalence of social media as a platform for customer complaints, understanding cross-cultural differences in service recovery becomes crucial. This research investigates how the presence of social media observers influences service recovery satisfaction across different cultures. We examine how cultural orientation shapes responses to service recovery efforts through three experiments that compare collectivistic and individualistic consumers. Our findings reveal that collectivist consumers report lower satisfaction and brand loyalty intentions during partial social media recovery attempts compared to email-based recovery. However, when managers provide customized apologies on social media, collectivist consumers show significantly improved service recovery evaluations, particularly due to the role of face concern in their cultural context. The study demonstrates the critical interaction between virtual presence, cultural orientation, and face concern in determining behavioral engagement with brands during service recovery. These findings provide important implications for multinational firms developing culturally sensitive service recovery strategies across digital platforms. Our research contributes to service recovery theory by integrating social impact theory with cross-cultural consumer behavior and offers practical guidelines for managing service failures in global digital markets.</div
Ensemble Learning for Operations Research and Business Analytics
No full textInternational audienceThis paper introduces the special issue on ``Ensemble Learning for Operations Research and Business Analytics'' Its main purpose is to provide summaries for the 14 contributing research papers that were accepted for inclusion in this special issue. We first define an updated and extended taxonomy of ensemble learner architectures to characterize and differentiate ensemble learning algorithms. Subsequently, we characterize the special issue contributions in two ways: with respect to the Operations Research application they address and contribute to, and methodologically with respect to the newly defined taxonomy. Finally, we present an ambitious agenda for future research on ensemble learning for OR and business analytics
Disentangling innovation in international entrepreneurship
No full textInternational audienceIt has been three decades since Oviatt and McDougall(1994) introduced international entrepreneurship (IE) as amultidisciplinary domain incorporating entrepreneurshipand international business studies. According toMcDougall and Oviatt (2000), IE explores the extent towhich small and entrepreneurial firms embrace riskseeking, proactive, and innovative activities to exploreand exploit foreign market business opportunities
New trends and recent developments in OR techniques for sustainability, environment and social transition in economics and finance
No full textInternational audienceClimate change, biodiversity loss, and social inequity are not standalone crises but interconnected threads in a fragile tapestry. The question is not whether we can address these challenges; it’s *how* we can do so without sacrificing one priority for another. Traditional solutions often fall short, trapped in siloed thinking or short-term gains. Old economic and finance models chase profits while ignoring environmental costs, and climate policies sometimes overlook the human toll of transition. What is needed are approaches that embrace complexity, uncertainty, and the delicate balance between competing goals.From decarbonizing transportation networks to linking financial systems with biodiversity metrics, these studies showcase OR recent developments’ potential to turn bold ideas into inevitabilities. The path ahead is steep, but with creativity, collaboration, and OR’s analytical firepower, a resilient future is not just possible, it is within grasp. To take this action, this research of The Annals of Operations Research on New trends and recent developments in OR techniques for sustainability, environment and social transition in Economics and Finance aims at accomplishing a wide dissemination of innovative contributions and applications in this field
Credit and entrepreneurs’ income
No full textInternational audienceSmall business entrepreneurs facing credit constraints may experience significantly different future income trajectories compared to their unconstrained counterparts. We quantify this difference using uniquely detailed loan application data and a regression discontinuity design based on a bank’s credit score cutoff rule employed in the loan approval process. Our findings indicate that loan acceptance increases recipients’ real income by 11 % five years later compared to rejected applicants. This effect persists across a wide range of robustness tests and is primarily driven by the utilization of borrowed funds for profitable investments, as captured by the bank’s ex-ante soft information and the ex-post firm performance. Additionally, within the cohort of accepted applicants, future income is higher for those who were easily accepted compared to marginally accepted borrowers with similar creditworthiness, highlighting the important efficiency effects of loan usage