Definition: To what extent does the study allow us to draw conclusions about a causal effect between two or more constructs? Issues: Selection, maturation, history, mortality, testing, regression towrd the mean, selection by maturation, treatment by mortality, treatment by testing, measured treatment variables Increase: Eliminate the threats, above all do experimental manipulations, random assignment, and counterbalancing.

Reliability and validity

Motivational, emotional, and behavioral correlates of fear of missing out

Sharing isn't new. Giving someone a ride, having a guest in your spare room, running errands for someone, participating in a supper club -- these are not revolutionary concepts. What is new, in the "sharing economy," is that you are not helping a friend for free; you are providing these services to a stranger for money. In this book, Arun Sundararajan, an expert on the sharing economy, explains the transition to what he describes as "crowd-based capitalism" -- a new way of organizing economic activity that may supplant the traditional corporate-centered model. As peer-to-peer commercial exchange blurs the lines between the personal and the professional, how will the economy, government regulation, what it means to have a job, and our social fabric be affected? Drawing on extensive research and numerous real-world examples -- including Airbnb, Lyft, Uber, Etsy, TaskRabbit, France's BlaBlaCar, China's Didi Kuaidi, and India's Ola, Sundararajan explains the basics of crowd-based capitalism. He describes the intriguing mix of "gift" and "market" in its transactions, demystifies emerging blockchain technologies, and clarifies the dizzying array of emerging on-demand platforms. He considers how this new paradigm changes economic growth and the future of work. Will we live in a world of empowered entrepreneurs who enjoy professional flexibility and independence? Or will we become disenfranchised digital laborers scurrying between platforms in search of the next wedge of piecework? Sundararajan highlights the important policy choices and suggests possible new directions for self-regulatory organizations, labor law, and funding our social safety net.

The Sharing Economy: The End of Employment and the Rise of Crowd-Based Capitalism

Mobile phones have evolved to be smart computers (smartphones) supporting a wide range of information services that can be accessed anytime and from (almost) anywhere. With the increasing number of users and greater incursion into people's life, smartphones have the potential to significantly influence the touristic experience. This study explores the mediation mechanisms of smartphones by examining stories provided by travelers related to their use of smartphones (and associated applications) for traveling purposes. The results reveal that smartphones can change tourists' behavior and emotional states by addressing a wide variety of information needs; in particular, the instant information support of smartphones enables tourists to more effectively solve problems, share experiences, and "store" memories. The implications of these findings are important in that they suggest a huge potential for smartphones in changing many aspects of the tourism business. © 2012 SAGE Publications.

The Role of Smartphones in Mediating the Touristic Experience

Online social networking sites (SNSs) have gained increasing popularity in the last decade, with individuals engaging in SNSs to connect with others who share similar interests. The perceived need to be online may result in compulsive use of SNSs, which in extreme cases may result in symptoms and consequences traditionally associated with substance-related addictions. In order to present new insights into online social networking and addiction, in this paper, 10 lessons learned concerning online social networking sites and addiction based on the insights derived from recent empirical research will be presented. These are: (i) social networking and social media use are not the same; (ii) social networking is eclectic; (iii) social networking is a way of being; (iv) individuals can become addicted to using social networking sites; (v) Facebook addiction is only one example of SNS addiction; (vi) fear of missing out (FOMO) may be part of SNS addiction; (vii) smartphone addiction may be part of SNS addiction; (viii) nomophobia may be part of SNS addiction; (ix) there are sociodemographic differences in SNS addiction; and (x) there are methodological problems with research to date. These are discussed in turn. Recommendations for research and clinical applications are provided.

/pdf/social-networking-sites-and-addiction-ten-lessons-learned-x5owggvfh7.pdf

Social Networking Sites and Addiction: Ten Lessons Learned.

The article reviews the book "Alone Together: Why We Expect More From Technology and Less From Each Other," by Sherry Turkle.

Alone Together: Why We Expect More from Technology and Less from Each Other.

Many of the challenges facing the accounting profession involve personality characteristics of accountants. Personality theories have generated a rich research stream outside accounting and are widely applied in other disciplines and professions. Yet little research using these theories has been done in accounting. To redress this imbalance, this paper examines Jungian personality‐type psychology—one of the main personality theories—and the major psychometric instrument that has arisen from it—the Myers‐Briggs Type Indicator (MBTI). The MBTI has been extensively tested for reliability and validity, and used in a large number of basic and education research studies. Results from reliability and validity testing indicate that the MBTI reliably measures personality characteristics predicted by Jungian theory. A small amount of published research has been conducted in accounting using the MBTI. These 16 articles are reviewed, with suggestions for additional research.

The Myers‐Briggs Type Indicator and Applications to Accounting Education and Research

Businesses continually invest in new information technologies (IT) for improved reporting. EXtensible Business Reporting Language (XBRL) is an example of IT that allows financial statements to be transmitted and analysed electronically. The international business community has shown strong support for XBRL, with several countries mandating financial reporting using XBRL. However, even though organisations may be required to transmit XBRL-formatted financial statements, users of such statements would still need to choose whether or not they wish to analyse them with XBRL-enabled analysis tools. Earlier research indicates that the individual user's perceptions of IT tools are frequently negatively biased and that IT tools are commonly underused as a result. If this general finding were to be true for XBRL use, it could seriously affect XBRL's diffusion into the business community. The authors, both CPAs and accounting professors, investigate the relationship between XBRL use and perception by surveying 61 MBA students as proxies for nonprofessional investors. Results indicate that although perceptions of XBRL are generally positive, increased use of XBRL leads to more positive perceptions. Thus, organisations promoting the spread of XBRL should consider making access to XBRL analysis tools as easy and widely available as possible. Additionally, organisations that issue XBRL-formatted reports are perceived more positively than ones that do not issue such reports (a halo effect).

https://link.springer.com/content/pdf/10.1057%2Fjdg.2009.6.pdf

Nonprofessional investors' perceptions of the efficiency and effectiveness of XBRL-enabled financial statement analysis and of firms providing XBRL-formatted information

The trend toward continuous monitoring of automated business transactions by the internal audit function is growing as organizations seek to improve internal control. In this study, we demonstrate that continuous monitoring and the time horizon over which performance-contingent incentives are based can interact, thereby yielding potential functional and dysfunctional effects on managerial decisions. Seventy-two experienced corporate managers completed a between-participants experiment that randomized monitoring frequency (periodic or continuous) and incentive horizon (short-term or long-term). We found that earnings management of real activities significantly decreased as the frequency of monitoring increased in the presence of a short-term incentive horizon—a functional effect. However, with a long-term incentive horizon, the participants’ willingness to change the current level of investment in a risky but viable project significantly dropped as the frequency of monitoring increased, even thou...

Potential Functional and Dysfunctional Effects of Continuous Monitoring (Retracted)

The cognitive science paradigm, with its computational and information processing models of the human mind, dominates much of current accounting information systems (AIS) research. While these models aid our understanding of cognition, it is unclear how much of the mind they explain. Personality type theory (PTT) is one supplement to cognitive science. PTT is especially useful for AIS researchers because an extensively tested and validated psychometric instrument based on PTT, the Myers‐Briggs Type Indicator (MBTI), is available for use in practice and research. We provide an overview of PTT and the MBTI and discuss how AIS researchers can use PTT to complement and extend current research initiatives. We highlight opportunities for PTT‐based AIS research by posing research questions, the investigation of which contributes to the AIS literature.

Patrick R. Wheeler

Papers

Alone Together: Why We Expect More from Technology and Less from Each Other.

The Myers‐Briggs Type Indicator and Applications to Accounting Education and Research

Nonprofessional investors' perceptions of the efficiency and effectiveness of XBRL-enabled financial statement analysis and of firms providing XBRL-formatted information

Potential Functional and Dysfunctional Effects of Continuous Monitoring (Retracted)

Accounting Information Systems Research Opportunities Using Personality Type Theory and the Myers‐Briggs Type Indicator