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.     

The relationship between psychological contract breach and organizational commitment: Exchange imbalance as a moderator of the mediating role of violation

This study tested the mediating role of violation in the relationship between breach and both affective and continuance commitment and the extent to which this mediating role is moderated by exchange imbalance amongst a sample of 103 sales personnel. Results suggest that violation mediated the relationship between breach and commitment. Also, results suggest that perceived exchange imbalance moderates this mediating pathway: Low exchange imbalance increases the mediating role of violation in the case of affective commitment. On the other hand, exchange imbalance failed to moderate the mediating influence of violation in the case of continuance commitment. Results are discussed in view of the importance of a) including both measures of violation and breach in future studies and b) the role of social exchange in explaining psychological contract violation.     

Identity Importance and the Overreporting of Religious Service Attendance: Multiple Imputation of Religious Attendance Using the American Time Use Study and the General Social Survey

The difference between religious service attendance measured using conventional surveys and time diaries has been attributed to identity processes; a high level of religious identity importance may prompt overreporting on a survey question. This article tests the hypothesized role of identity importance as an individual determinant of overreporting and the result of socially desirable behavior. A time diary measure of attendance (from the American Time Use Study 2003–2008) is imputed for conventional survey data (from the General Social Survey 2002–2008) using the multiple imputation for multiple studies procedure ( Gelman, King, and Liu 1998a ). Logistic regression models predicting self‐reported attendance and overreported attendance are estimated using identity importance as a key covariate and controlling for demographic variables associated with attendance. Identity importance is a strong predictor of both self‐reported and overreported attendance. Attendance, while a biased measure of actual behavior, may be a good indicator of religiosity.     

Evaluation of the immediate and subsequent effects of response interruption and redirection on vocal stereotypy

We evaluated 2 3-component multiple-schedule sequences-a response interruption and redirection (RIRD) treatment sequence and a no-interaction control sequence-using a multielement design. With this design, we were able to evaluate the immediate and subsequent effects of RIRD on 2 participants' vocal stereotypy. For both participants, RIRD produced an immediate decrease in vocal stereotypy and did not result in a subsequent increase.     

胃黏膜内pH在多脏器功能障碍综合征监测中的应用进展

组织器官微循环灌注障碍是MODS发生的重要机制,胃肠道是机体最早发生缺血的器官。胃PHi能敏感反映MODS发生过程中胃肠黏膜缺氧情况,对MODS具有预警作用。目前测定PHi方法分盐水张力计法和连续气态张力计法,效果较可靠。本文通过大量查阅文献,结合临床经验,较系统地阐述了pHi在MODS监测中的意义、原理、方法、安全性及应用前景,为及早采取措施,防治MODS提供理论依据和临床参考。     

Spatial and environmental consistency in serial sexual assault

This study examines the crime patterns of 76 New Zealand serial sexual offenders in order to determine the extent to which offenders display locational consistency in their choice of crime locations. More specifically, the hypothesis was that there would be intraseries consistency in the distances travelled (spatial consistency) and the characteristics of the crime sites selected (environmental consistency) by serial sexual offenders. For spatial consistency to be tested, the distances travelled from home to offend and the criminal range for each offence series were analysed. Support was found for spatial consistency, and, in line with much overseas research, it was also found that the offenders typically did not travel very far from home to offend (median distance of 3 km). The environmental consistency measure was made up of various physical, temporal, and contextual variables that described the environmental characteristics of an offence. As hypothesised, it was found that offenders displayed intraseries environmental consistency in offence site selection beyond the level of that expected by chance. The implications of this both for understanding offender spatial decision making and for geographical profiling are discussed. Copyright © 2009 John Wiley & Sons, Ltd.     

系列再生法:探讨刻板印象的新思路

系列再生法最早起源于Bartlett(1932)对记忆的研究。在信息传递过程中,该方法旨在寻找被试之间的信息如何传递和变形,其传播变形背后的意义和规律何在。目前应用该方法的最新研究围绕以记忆探测为出发点,寻求记忆链条的传播规律对刻板印象的解释,对该领域的研究起到了积极的推动作用。在评述了系列再生法的基本原理和具体实施方法后,分析了该方法在刻板印象研究中的最新研究证据和未来的应用与展望。     

有调节的中介模型检验方法：竞争还是替补?

在心理和其他社科研究领域, 经常遇到中介和调节变量。模型的变量多于3个时, 可能同时包含中介和调节变量, 一种常见的模型是有调节的中介模型。本文检视文献上各种检验有调节的中介模型的方法, 理清方法之间是竞争关系(分清优劣)还是替补关系(分清先后), 在此基础上总结出检验有调节的中介模型的步骤, 并用一个实例进行演示。文中也讨论了有调节的中介模型与有中介的调节模型的联系与区别。     

多项选择题认知诊断潜能的最大化

多项选择题是认知诊断中常用的测验项目形式, 其正确答案选项和经过特殊编制的干扰项都能提供诊断信息。为了提取干扰项的信息, 需要采用不同于传统认知诊断模型的心理计量模型。分类介绍能使干扰项提供诊断信息的多项选择题编制方法, 分析这类多项选择题的认知诊断模型, 认为未来应加强干扰项编制方法和能提取干扰项信息的认知诊断模型的选择和开发等方面的研究。     

中介效应的检验方法和效果量测量:回顾与展望

通过中介效应检验方法之间的比较和效果量指标之间的比较,建议放弃将总效应c显著作为中介效应检验的前提条件,放弃基于直接效应c'显著性的完全和部分中介的提法,推荐使用偏差校正的百分位Bootstrap法直接对中介效应ab进行检验,使用κ²、R_med²等中介效果量指标并报告效果量的置信区间。作为示例,用R软件的MBESS软件包对某消防员饮食健康调查进行了中介效应检验和效果量测量。随后展望了中介效应检验方法和效果量测量的拓展方向。