This study tested the impact of business education of owners (BE_OWNERS) and foreign family members' financial support (FFM_FS) on investment in socially responsible ventures (INVEST_SRVs). Our survey research collected data from family business owners in India. As baseline methods, we used ordinary least square (OLS) and ordered logistic regressions to test hypotheses and two-stage least square regressions to reduce endogeneity issues. Our survey analysis shows that family business owners' education increases FFM_FS and INVEST_SRVs. FFM_FS, in turn, increases internal financing sources (IFS) and INVEST_SRVs. Foreign family members' financial support and IFS moderate the relationship between BE_OWNERS and INVEST_SRVs. The empirical survey analysis of this study contributes to the literature on the impact of BE_OWNERS and FFM_FS on INVEST_SRVs. Academia may find our research data analysis beneficial to develop further studies on the effects of BE_OWNERS and FFM_FS on investment in socially responsible ventures.
Different fields of research have conducted studies on the topic of behavioural research. Accounting researchers' attention to this topic has recently started to grow, and consequently, the need to define the future development of the research field has emerged. This paper aims to conduct a literature review on the topic of behavioural accounting research (BAR) to clarify what has already been studied by researchers and to suggest possible new research developments. For this purpose, a new methodology called 'Systematic Literature Network Analysis' (SLNA) was applied. The findings confirm the need to further explore this research area by conducting new empirical studies on the application of behavioural theories and by using new tools for data collection. The paper's contributions to the literature are the following: it provides a systematic picture of the literature on BAR, applies a new methodology for the analysis of the literature, and provides an agenda for future research.
The aim of this paper is to explore the joint effect of relational demography and influence tactics on the effectiveness of leaders. To meet this objective, we use an experimental design to examine the role gender and ethnicity play on superiors' attempts to persuade subordinates to create budgetary slack, thereby violating company policy. We manipulate the superior's gender and ethnicity by presenting participants with randomly selected photographs of their superiors. Our findings suggest that gender and ethnicity alone do not impact the effectiveness of managers. However, relational demography, interpretation of a superior's message and influence tactic used, does affect the quality of superior-subordinate relationships. This in turn affects the willingness of subordinates to comply with their superior's wishes. This holds true even in cases where the subordinate acknowledges their action violates company policy. We conclude that relationships matter more in inspiring action than the gender or ethnicity of either party.
