Zusammenfassung Der Beitrag analysiert die Wirkungen des deutschen Steuer- und Transfersystems auf das Arbeitsangebot verheirateter Frauen. Er beruht auf einem umfassenden mikroanalytischen Simulationsmodell für Steuern, Sozialversicherungsbeiträge und Transfers für die Bundesrepublik...

Research suggests that dysfunctional behaviour by auditors may be related to the perceived tightness of time budgets. Using data collected from practising auditors, examines the nature of such a relationship. Found that the frequency of dysfunctional behaviour increased sharply as budgets were...

The extant literature with regard to the impact of accounting systems on human behaviour is described. How accounting systems, the components of such systems and the information produced by such systems induce both intended and unintended behavioural outcomes is focused on.

Two studies are presented that investigate information seeking behaviour on the Internet. In study one, soccer fans’ information seeking on the World Wide Web is investigated. In study two, access rates to a cancer information Web site are analysed. It is tentatively argued that there is a...

Purpose – This paper aims to present selected findings of a recent study of serendipity in information seeking, exploring the paradox of control inherent in the concept of “seeking serendipity”. Design/methodology/approach – After providing an overview of the research study, the paper...

Purpose – The purpose of this paper is to examine how nutritional concerns, luxurious tastes, and the value of time affect time allocation decisions for food preparation. Design/methodology/approach – A time allocation model is developed and tested with Tobit and Heckman's sample selection...

Despite research spanning a 20‐year period (from 1950 to 1970), Ray L. Birdwhistell’s work on body language and theory of kinesics has been recorded only in occasional papers. Birdwhistell defined kinesics as “the study of body‐motion as related to the non‐verbal aspects of...

Purpose – Increasingly, organizations in the Asia‐Pacific region are recognizing the importance of cross‐cultural management to the sustainability of their competitive edge. Although the literature is replete with cross‐cultural studies of individualism and collectivism, little...

Purpose – The purpose of this paper is to examine relational and task dimension of online communication and the associated emotional experience. Design/methodology/approach – This paper examines four categories of work outcomes: emotional experiences of work, work attitudes, work dynamics...