Multiple Criteria Decision‐Making in Management Accounting and Control‐State of the Art and Research Perspectives Based on a Bibliometric Study

As an academic discipline as well as in practice, decision support is one of the most important functions of management accounting and control (MAC). Owing to decision settings' increasing complexity, suitable multiple criteria methods are becoming increasingly important for MAC. We, therefore, examine the extent to which certain multiple criteria decision‐making (MCDM) methods are used in the MAC context. In order to do so, we undertook an extensive bibliometric analysis of the management accounting field during the last three decades. The results indicate an increase in the importance of MCDM. Furthermore, recent research activities were classified into different areas of decision‐making within MAC since the majority of publications deal with the areas of strategic management, budgeting and performance management. More specifically, strategy and performance evaluation, strategic planning and the selection of alternatives are the most prominent MCDM applications. Our analysis reveals that the analytic hierarchy process (AHP) is the most popular analytical tool with which to support management in complex decision‐making situations. The results of the study prove that technical MAC literature does not cover a desirable range of MCDM applications and that the AHP, as well as the analytic network process (ANP) are of increasing importance in respect of the international scope of MAC. Therefore, the area of MCDM continues to be an active part of management science research and application, specifically of MAC. Copyright © 2011 John Wiley & Sons, Ltd.     

Reciprocal influences between stress and internalizing problems in Korean adolescents: A cross‐lagged,longitudinal study

In the current four‐wave, longitudinal study, adolescent stress, internalizing problems, and the reciprocal influences of these variables were examined. Data were obtained from the Korea Youth Panel Study, which included 3188 (1594 male and 1594 female) middle‐ and high‐school students who enrolled in the study from 2004 to 2007. The mean participant age was 14.79 years in 2004. By using a cross‐lagged, autoregressive model, it was shown that stress levels and internalizing problems had reciprocal influences on one another over time (all four time points). At each of the time points, the effect sizes of stress on internalizing problems were significantly greater than those of internalizing problems on stress.     

Impact of Jin‐Shang teachings on Chinese people's trust

Three studies are reported that explore the impact of Jin‐Shang teachings (a specialized Confucius teaching of trust on business practices) on mainland Chinese people's trust. In Study 1 , we primed Confucius and Jin‐Shang teachings on trust, and compared their effects on trusting tendency to a control prime. We found that these teachings made mainland Chinese participants score higher on three different trusting scales. In Study 2 , we found that the Jin‐Shang prime made mainland Chinese participants invest more money in a trust game than those in the control prime. In Study 3 , we compared the Jin‐Shang prime to Protestant teachings and contemporary writings on reciprocity, and found that only the Jin‐Shang prime induced a significantly higher trusting tendency from Chinese participants than the control condition.     

Differential item functioning of the Rosenberg Self‐Esteem Scale in the US and China: Measurement bias matters

Using an item‐response theory‐based approach (i.e. likelihood ratio test with an iterative procedure), we examined the equivalence of the Rosenberg Self‐Esteem Scale (RSES) in a sample of US and Chinese college students. Results from the differential item functioning (DIF) analysis showed that the RSES was not fully equivalent at the item level, as well as at the scale level. The two cultural groups did not use the scale comparably, with the US students showing more extreme responses than the Chinese students. Moreover, we evaluated the practical impact of DIF and found that cultural differences in average self‐esteem scores disappeared after the DIF was taken into account. In the present study, we discuss the implications of our findings for cross‐cultural research and provide suggestions for future studies using the RSES in China.     

Gain face,but lose happiness? It depends on how much money you have

The purpose of the study was to investigate the effects of face consciousness on happiness and the moderating role of financial situation on this relationship. We first examined our hypotheses in study 1 in a particular setting of consumption, and replicated our findings in study 2 in a more generalized setting of interpersonal situations. The two studies produced essentially consistent results. We found individuals high on face consciousness tend to be less happy, and the negative association between face consciousness and happiness is ameliorated by their financial situation. These results revealed the importance of face consciousness as an individual difference in predicting happiness. The implications of these findings for future research are discussed.     

Development of self‐produced locomotion in the first year: changes in parent perceptions and infant behaviour

Self‐produced locomotion is regarded as a setting event for other developmental transitions in infancy with important implications for socioemotional development and parent–child interaction. Using an age‐held‐constant design, this study examined changes in reported infant behaviour and maternal proactive/reactive control and compared them with direct observations of infant and maternal behaviour associated with the development of self‐produced locomotion. Maternal reports were obtained prior to the locomotor transition and, for half the sample, after infants had transitioned to effective mobility. Observations of all infants were conducted shortly after the second interview. Prelocomotor and transitioning infants showed none of the expected behavioural differences (e.g. emotionality and compliance) associated with the locomotor transition. There was modest confirmation of expected differences in maternal behaviour, particularly in the use of reactive control techniques, and mothers of transitioning infants showed higher proactive controls before their infants began to crawl. These findings suggest that the changes in parent–child interaction associated with the locomotor transition may have as much to do with parental expectations than with changes in infant socioemotional behaviour. Copyright © 2010 John Wiley & Sons, Ltd.     

高校毕业生择业焦虑问卷的跨地区验证和比较

对高校毕业生择业焦虑问卷的结构进行必要的修订和跨地区验证。使用修订后的问卷对内蒙古、陕西、山东、广东等四省区7所大学的1458名2007届毕业生进行调查,考察不同地区毕业生择业焦虑状况。结果表明:修订后的问卷具有较好的心理测量学指标和跨地区普遍适用性;不同地区高校毕业生的择业焦虑在4个维度和问卷总分上均存在显著差异。说明问卷的修订是有效的,可用于不同地区毕业生择业焦虑的测量和心理教育效果的评定;地区间的经济、文化、教育水平的差距可能是导致毕业生择业焦虑差异的主要因素。     

How to Cook Rice: A Review of Ingredients for Teaching anti‐Prejudice

There is a pressing need to address prejudice, racism, and discrimination against marginalised groups in Australia. This involves change from the structural to the individual level. In this article, we discuss the merits of individual anti‐prejudice mechanisms within the Australian context. First, we expand on nine mechanisms described in a previous paper and then review five new mechanisms. We conclude that while some mechanisms are likely to be useful regardless of location, others need to be tailored to the local context. We also conclude that effective interventions need to utilise multiple mechanisms. It is hoped that the synthesis of the different mechanisms provided here will assist anti‐prejudice researchers, practitioners, and policymakers striving to improve relations among different groups in our society.     

Lutherans in Need of Self‐Discipline: Japanese Shugyō and the Art of Sanctification

Abstract : Lutherans have a reputation for not attending well to the life of sanctification. Whether or not this is deserved, it is clear that all believers should make greater efforts to live in conformity with the will of God. Distinctly lacking in the Lutheran heritage, however, are disciplines of self‐cultivation. Such methods could play a larger role in the spiritual lives of believers, not for the sake of one's own salvation, but for the benefit of others. With that in mind, this article considers the practice of shugyō in Japanese Buddhism. This concept of self‐cultivation can form a model for how we in the West might seek to attend to our own maturing in the Christian life, attending to a greater stewardship of our bodies and minds.