Revisorn ska verka för allmänhetens bästa (Volcker, 2002) men verkligheten är långt mer komplicerad. Den allokerade tiden per uppdrag (tidsbudget) har minskat till följd av revisionsbranschens kommersialisering. Revisionsbyråerna behöver därför ta ställning till huruvida de kan tänkas genomföra ett revisionsuppdrag till ett lägre pris utan att kompromissa med kvalitén. Revisorer utsätts således för tidspress i form av time budget pressure då de tvingas genomföra revisionsuppdrag på kortare tid. Dysfunktionellt beteende är ofta följden av TBP (time budget pressure) som i sin tur sänker revisionskvalitén. Det saknas forskning som explicit undersöker hur TBP kan minskas. Uppsatsens syfte är att förklara huruvida ett belöningssystem kan användas för att lindra revisorns upplevda TBP. Ett välutvecklat belöningssystem kan möjligen vara lösningen då belöningar motiverar personalen. Empirin samlades in med hjälp av en webbaserad enkätundersökning. 350 e-mail innehållandes en länk till enkäten skickades ut till godkända samt auktoriserade revisorer på de fem största revisionsbyråerna i Sverige. E-mailet innehöll även en uppmaning att sprida enkäten vidare på kontoret i hopp om att nå revisorsassistenterna. 58 svar erhölls. Resultatet påvisar att revisorerna inte upplever TBP i någon stor utsträckning. Det är inte vanligt förekommande med yttre monetära belöningar bland revisorerna men inre icke-monetära belöningar förekommer i stor utsträckning. Belöningssystemen som implementeras motiverar revisorerna men belöningssystem, i sin helhet, kan inte användas för att lindra en revisors upplevda TBP. / Accountants are intended to further the public interest (Volcker, 2002) but the reality of the business is far more complicated. The allocated time per audit assignment (time budget) have been reduced as a consequence of the commercialization of the accountancy market. Accountancy firms are required to either accept a lower client fee or possibly lose the client. The cost-quality issue means that accountancy firms have to balance cost savings and quality of service and consequently the accountants are forced to finalize audit assignments in a shorter period of time. Thus time budget pressure (TBP) arises. Dysfunctional behaviour is a common outcome of TBP consequently affecting audit quality. There are however no research whose aim is to explain the factors possible of reducing TBP. The purpose of this thesis is to explain whether a reward system can be utilized to reduce TBP affecting accountants. A well-designed reward system is a plausible solution to the problem of TBP because of the fact that rewards motivates personnel. The empirical evidence was gathered using an online-questionnaire. 350 e-mails were sent to approved and authorized accountants currently working at one of the five largest accountancy firms in Sweden. The e-mail contained a link to the questionnaire as well as an appeal too forward the questionnaire internally with the intent of reaching the firms’ assistant accountants. 58 respondents participated. The results show that accountants does not experience a high degree of TBP. Extrinsic monetary rewards are perceived as frequently occurring and intrinsic non-monetary rewards are perceived as less-frequently occurring by the accountants. The reward system currently implemented are contributing to the accountants’ motivation but reward systems cannot be utilized to reduce TBP affecting accountants.

Confrontées à des problématiques marketing d’attraction et de fidélisation des bénévoles, les associations ciblent les retraités en raison de leur temps quotidien disponible. Cependant, elles omettent le fait que leur temps est également une ressource limitée, du fait du rapprochement de leur propre finitude. Pourquoi donner son temps lorsque celui-ci est compté ? Cette recherche a ainsi pour objectif d’expliquer la diversité des motivations au bénévolat des retraités par leurs différences en termes de rapport au temps restant à vivre. Celui-ci est envisagé comme une pression temporelle spécifique : la pression temporelle ultime (PTU) ; soit la conscience d’un temps restant à vivre limité par le rapprochement de l’échéance ultime et les réactions affectives qui l’accompagnent. Après un état de l’art sur le thème du bénévolat et des motivations qui le sous-tendent (chapitre 1), une revue de la littérature sur le rapport au temps suite au vieillissement nous amène à conceptualiser la PTU et aboutir à un premier modèle théorique (chapitre 2). Celui-ci est enrichi progressivement (chapitre 3), grâce à une analyse thématique de contenu de 18 entretiens semi-directifs, réalisée à l’aide du logiciel NVivo10. En découlent les variables, les hypothèses et le design de recherche (chapitre 4). Par la suite, une étude quantitative (728 retraités bénévoles au total) permet la création d’une échelle de mesure de la PTU, la vérification des propriétés psychométriques des autres instruments (chapitre 5), puis le test des hypothèses. Les principaux résultats (chapitre 6) mettent en avant l’influence (absolue puis relative) de la PTU sur les motivations au bénévolat des retraités, ses antécédents, ainsi que des implications relatives aux intentions de poursuite du comportement. Le principal apport théorique et méthodologique est l’ajout d’une troisième catégorie de pression temporelle et l’échelle de mesure associée. Cette recherche répond également à des enjeux de nature managériale et sociétale, en étant de nature à aider les responsables associatifs à tirer profit du vieillissement de la population. Pour cela, elle encourage la considération de l’hétérogénéité des retraités pour une stratégie et un marketing mix plus efficaces (typologie de 5 segments de bénévoles retraités). / Non-profit organizations are faced marketing issues : recruiting volunteers and improving their loyalty. To answer them, they target retirees, focusing on their daily free time. However, they forget that their time is a limited resource, because of the proximity of their own finitude. Why volunteering when time is running out ? This research aims to explain the variety of retirees’ motivations to volunteer by what they experience when considering time remaining to live. We shed light on a new temporal concept: ultimate time pressure (UTP), to gain a better understanding of what retirees think about their limited time remaining to live and the feelings related. After a literature review on volunteerism and motivations underlying this behavior, another literature review on time experience with ageing leads us to create a new concept: ultimate time pressure ; and to build a theoretical model. In chapter 3, we progressively enrich it, thanks to a thematic content analysis of 18 interwiews, with Nvivo10 software. The variables, hypothesis and research design follow. Next, a quantitative study (N= 728) leads us to create an UTP scale, to examine psychometric properties of the other scales (chapter 5) and finally to test the hypothesis. The main results described in chapter 6 shows the influence of UTP on motivations to volunteer by retirees, its determinants and consequences. The main academic contribution is the add of a third kind of time pressure and the scale related. This research has also practical and societal issues. It encourages non-profit organizations to consider the heterogeneity of retirees, for a better strategical and mix marketing (typology : 5 segments of retired volunteers).

O presente estudo tem como principal objetivo avaliar o impacto de aspectos contingenciais no modelo básico do efeito da espera na avaliação geral de um serviço. Com base em estudos referentes à espera já realizados, o presente trabalho definiu o “modelo básico do efeito da espera na avaliação geral do serviço” que consiste no impacto negativo da espera na avaliação geral do serviço por meio da suscitação de emoções negativas. A influência de fatores contingenciais sobre o modelo é a principal contribuição do estudo, dado que essa abordagem não havia sido ainda estudada. Inicialmente, foi realizada uma etapa exploratória, qualitativa, para investigar as relações propostas no modelo teórico, assim como para compreender melhor os serviços de saúde, campo de estudo da pesquisa. Na sequência, a influência do envolvimento do consumidor, da singularidade do serviço, da pressão do tempo e do relacionamento interpessoal no modelo central foi investigada através da realização de uma survey com 382 pacientes As hipóteses foram testadas por meio de modelagem de equações estruturais, com o software LISREL 8.51. Os resultados indicam que o envolvimento do consumidor tem impacto positivo no seu tempo de espera aceitável. Já o efeito da singularidade do serviço sobre essa mesma variável não foi confirmado. A pressão do tempo apresentou impacto positivo no tempo de espera percebido e o efeito moderador do relacionamento interpessoal na relação entre as respostas afetivas negativas e a avaliação geral do serviço também foi confirmada. Além das hipóteses propostas, foi realizado um teste exploratório segundo o qual se confirmou o efeito moderador da variável gravidade sobre as relações que compõe o modelo básico do efeito da espera da avaliação geral do serviço. No final, os resultados são discutidos, e as limitações do estudo e sugestões para futuras pesquisas são apresentadas. / The most important objective of the present study is to evaluate the impact of the contingency aspects on the basic model of the waiting effect in the overall service evaluation. Based on studies in reference to the wait already carried out, this study defined the "basic model of the waiting effect on the general evaluation of the service" as being the negative impact of waiting in the general evaluation of the service because of the rise of negative emotions. The influence of contingency factors over the model is the most important contribution of the study as this approach has never been studied before. Iniatially, there was a qualitative exploratory to investigate the proposed relations in the theoretical model, as well as to have a better understanding of health care services, the field study of the research. Following that, the influence of the consumer involvement, the uniqueness of the service, the time pressure and the interpersonal relationship in the central model was investigated through a survey conducted among 382 patients The hypotheses were tested using structural equation modeling with LISREL 8.51 software. The results showed that the consumer involvement have a positive impact in the acceptable waiting time. On the other hand the effect of the uniqueness of the service over the same variable was not confirmed. The time pressure indicated a positive impact on the perceived waiting time and the moderate effect of the interpersonal relationship of the connection between negative affective reactions and the overall service evaluation was also confirmed. Beyond the proposed hypotheses, it was performed a exploratory test whereby it was confirmed the moderator effect of the gravity variable on the relations that form the basic model of the waiting effect on the overall service evaluation. In the end the results are discussed, and the limitations of the study and suggestions for future surveys are presented.

L’objectif majeur de cette thèse de doctorat est d’étudier la pression temporelle afin de mieux appréhender cette notion si familière et pourtant si peu étudiée. A partir de l’observation de l’omniprésence de cette pression temporelle dans notre société et de l’importance de la perception du temps dans nos activités quotidiennes, nous avons choisi de l’examiner à travers son influence sur l’estimation de durées. Pour ce faire, nous avons mis en place une série d’expérimentations : d’abord dans le cadre de la littérature sur l’estimation du temps, utilisant des tâches temporelle d’estimation verbale et de production de durées ; puis dans le cadre de la littérature sur la mémoire prospective, et plus précisément avec des tâches de mémoire prospective basée sur le temps. Notre hypothèse est que la pression temporelle provoque une modification du temps perçu. Les résultats de nos premières expérimentations réalisées avec des tâches temporelles d’estimation verbale et de production de durées révèlent que soumettre des participants à une condition de pression temporelle provoque une distorsion temporelle comparée à une condition sans pression temporelle. Cette distorsion temporelle va dans le sens d’une surestimation des durées. En revanche, aucun effet de la pression temporelle n’a été relevé dans les expérimentations réalisées avec les tâches de mémoire prospective basée sur le temps, si ce n’est sur les performances à la tâche non temporelle, aussi appelée tâche en cours. / This doctoral thesis aims at investigating time pressure to have a better understanding of this so familiar concept and yet so little studied. On the one hand, time pressure is ubiquitous in our occidental society; on the other hand, time perception is essential in our daily activities. Then, we have consciously opted to study time pressure through its effects on time estimation. To this end, we elaborate series of experiments within two different frameworks; time estimation literature with two different tasks (verbal estimation and time production) and prospective memory literature, more precisely with time-based prospective memory tasks. Our assumption is that time pressure leads to a subjective time distortion. The results of our experiments reveal that time pressure causes a temporal distortion when participants have to estimate or produce a duration: in the condition with time pressure they overestimate durations, compared to a condition without time pressure. In contrast, no time pressure effect is revealed on the temporal component of our time-based prospective memory task; but performance on the ongoing task is affected by time pressure.

Tax planning is a core service provided by tax practices of public accounting firms. Performing this service well is important to the firms, their clients and the tax professionals involved. This study experimentally examines the effects of supervisory advice on the judgment of tax professionals performing tax planning tasks of different complexity, in the presence of the tax contextual features of accountability and time pressure, and finds that such advice is not necessarily helpful to performance. The advice, task complexity and accountability literatures are used in framing arguments and developing hypotheses, which propose that the timing of advice and the complexity of the task interact, so that advice is not necessarily beneficial. The study also draws on the behavioral tax, audit and accounting literatures. Discussions with senior tax practitioners indicate that supervisory advice is usually given to tax professionals before they commence tax planning tasks. The results of this study support the hypotheses and demonstrate that this practice of giving advice may not improve performance in a tax planning task and may even be detrimental. First, the results indicate that the giving of advice by a supervisor should be conditional on task complexity. Supervisory advice is beneficial for a higher-complexity task but detrimental to a lower-complexity task. Second, the timing of when any advice is provided is important. Although advice is beneficial for the higher-complexity task, the results indicate that when advice is given before the tax professional commences the task it interferes with the processing of information and insightful judgments. The giving of advice after the tax professional has thought through the task and prepared a tentative solution results in better performance for this more complex task. / Accounting

Recently, online group-buying has been a popular business model. It was observed that many characteristics of online group-buying are potential stimuli of impulse buying. Therefore, we target traditional online group-buying and e-coupon group-buying and try to explore the characteristics of online group-buying stimulating impulse buying. Based on the literature review and empirical data collection, we identified five characteristics of online group-buying which may stimulate impulse buying. They are group-buying discount, time pressure, social interaction, perceived shopping convenience and consumption deadline. The data were collected through online questionnaire. The analysis result shows that the five characteristics of online group-buying indeed cause impulse buying. Further, we also explored whether the impulse buying behavior will be moderated in different situations. These moderators include group-buying model (traditional online group-buying vs. e-coupon group-buying), transaction price level, relationship with the group-buying initiator, product type and group-buying experience. The result indicates that the impulse buying behaviors are easier to be stimulated in the following situations: traditional online group-buying, lower transaction price, familiar with the traditional online group-buying initiator, non-food product and more experienced consumers of online group-buying.

No description available.

O presente estudo tem como principal objetivo avaliar o impacto de aspectos contingenciais no modelo básico do efeito da espera na avaliação geral de um serviço. Com base em estudos referentes à espera já realizados, o presente trabalho definiu o “modelo básico do efeito da espera na avaliação geral do serviço” que consiste no impacto negativo da espera na avaliação geral do serviço por meio da suscitação de emoções negativas. A influência de fatores contingenciais sobre o modelo é a principal contribuição do estudo, dado que essa abordagem não havia sido ainda estudada. Inicialmente, foi realizada uma etapa exploratória, qualitativa, para investigar as relações propostas no modelo teórico, assim como para compreender melhor os serviços de saúde, campo de estudo da pesquisa. Na sequência, a influência do envolvimento do consumidor, da singularidade do serviço, da pressão do tempo e do relacionamento interpessoal no modelo central foi investigada através da realização de uma survey com 382 pacientes As hipóteses foram testadas por meio de modelagem de equações estruturais, com o software LISREL 8.51. Os resultados indicam que o envolvimento do consumidor tem impacto positivo no seu tempo de espera aceitável. Já o efeito da singularidade do serviço sobre essa mesma variável não foi confirmado. A pressão do tempo apresentou impacto positivo no tempo de espera percebido e o efeito moderador do relacionamento interpessoal na relação entre as respostas afetivas negativas e a avaliação geral do serviço também foi confirmada. Além das hipóteses propostas, foi realizado um teste exploratório segundo o qual se confirmou o efeito moderador da variável gravidade sobre as relações que compõe o modelo básico do efeito da espera da avaliação geral do serviço. No final, os resultados são discutidos, e as limitações do estudo e sugestões para futuras pesquisas são apresentadas. / The most important objective of the present study is to evaluate the impact of the contingency aspects on the basic model of the waiting effect in the overall service evaluation. Based on studies in reference to the wait already carried out, this study defined the "basic model of the waiting effect on the general evaluation of the service" as being the negative impact of waiting in the general evaluation of the service because of the rise of negative emotions. The influence of contingency factors over the model is the most important contribution of the study as this approach has never been studied before. Iniatially, there was a qualitative exploratory to investigate the proposed relations in the theoretical model, as well as to have a better understanding of health care services, the field study of the research. Following that, the influence of the consumer involvement, the uniqueness of the service, the time pressure and the interpersonal relationship in the central model was investigated through a survey conducted among 382 patients The hypotheses were tested using structural equation modeling with LISREL 8.51 software. The results showed that the consumer involvement have a positive impact in the acceptable waiting time. On the other hand the effect of the uniqueness of the service over the same variable was not confirmed. The time pressure indicated a positive impact on the perceived waiting time and the moderate effect of the interpersonal relationship of the connection between negative affective reactions and the overall service evaluation was also confirmed. Beyond the proposed hypotheses, it was performed a exploratory test whereby it was confirmed the moderator effect of the gravity variable on the relations that form the basic model of the waiting effect on the overall service evaluation. In the end the results are discussed, and the limitations of the study and suggestions for future surveys are presented.

O presente estudo tem como principal objetivo avaliar o impacto de aspectos contingenciais no modelo básico do efeito da espera na avaliação geral de um serviço. Com base em estudos referentes à espera já realizados, o presente trabalho definiu o “modelo básico do efeito da espera na avaliação geral do serviço” que consiste no impacto negativo da espera na avaliação geral do serviço por meio da suscitação de emoções negativas. A influência de fatores contingenciais sobre o modelo é a principal contribuição do estudo, dado que essa abordagem não havia sido ainda estudada. Inicialmente, foi realizada uma etapa exploratória, qualitativa, para investigar as relações propostas no modelo teórico, assim como para compreender melhor os serviços de saúde, campo de estudo da pesquisa. Na sequência, a influência do envolvimento do consumidor, da singularidade do serviço, da pressão do tempo e do relacionamento interpessoal no modelo central foi investigada através da realização de uma survey com 382 pacientes As hipóteses foram testadas por meio de modelagem de equações estruturais, com o software LISREL 8.51. Os resultados indicam que o envolvimento do consumidor tem impacto positivo no seu tempo de espera aceitável. Já o efeito da singularidade do serviço sobre essa mesma variável não foi confirmado. A pressão do tempo apresentou impacto positivo no tempo de espera percebido e o efeito moderador do relacionamento interpessoal na relação entre as respostas afetivas negativas e a avaliação geral do serviço também foi confirmada. Além das hipóteses propostas, foi realizado um teste exploratório segundo o qual se confirmou o efeito moderador da variável gravidade sobre as relações que compõe o modelo básico do efeito da espera da avaliação geral do serviço. No final, os resultados são discutidos, e as limitações do estudo e sugestões para futuras pesquisas são apresentadas. / The most important objective of the present study is to evaluate the impact of the contingency aspects on the basic model of the waiting effect in the overall service evaluation. Based on studies in reference to the wait already carried out, this study defined the "basic model of the waiting effect on the general evaluation of the service" as being the negative impact of waiting in the general evaluation of the service because of the rise of negative emotions. The influence of contingency factors over the model is the most important contribution of the study as this approach has never been studied before. Iniatially, there was a qualitative exploratory to investigate the proposed relations in the theoretical model, as well as to have a better understanding of health care services, the field study of the research. Following that, the influence of the consumer involvement, the uniqueness of the service, the time pressure and the interpersonal relationship in the central model was investigated through a survey conducted among 382 patients The hypotheses were tested using structural equation modeling with LISREL 8.51 software. The results showed that the consumer involvement have a positive impact in the acceptable waiting time. On the other hand the effect of the uniqueness of the service over the same variable was not confirmed. The time pressure indicated a positive impact on the perceived waiting time and the moderate effect of the interpersonal relationship of the connection between negative affective reactions and the overall service evaluation was also confirmed. Beyond the proposed hypotheses, it was performed a exploratory test whereby it was confirmed the moderator effect of the gravity variable on the relations that form the basic model of the waiting effect on the overall service evaluation. In the end the results are discussed, and the limitations of the study and suggestions for future surveys are presented.

This study aimed to verify how time pressure and missing information influence the quality of decisions. Themes investigated were decision process; its influential factors - time pressure and missing information; quality of the decision; and Multicriteria Method AHP - Analytical Hierarchical Process. To achieve the proposed objective was developed a Decision Support System - the AHP MAKH-ER structured with the AHP method. Once validated by users and the researcher, an experimental research was done using a decision task with multiple alternatives and criteria, with twenty subjects divided into four experimental groups, according to the incidence or not of the time pressure and the missing information. The task which simulates a car purchase was structured to create an environment for decision, in which knowledgeable individuals from car industry make their choices and comparisons, whether or not subjected to time pressure and missing information. Formulated and tested the hypothesis it was verified that (a) the time pressure does not influence negatively the quality of individuals‟ decisions, (b) the missing information does not influence negatively the quality of individuals‟ decisions, and (c) further information does not overcome the lack of time to decide, thus not improving the quality of individuals‟ decisions. However, it was also possible, through a post-experiment questionnaire and the mapping of computer access (logs) to verify different behaviors of individuals in decision making. Pressured by time the individuals sought the information by criteria, or, changed their strategy: starting by the alternative and subsequently by the criterion. The experimental subjects, facing the time pressure focused on the car of their choice, whereas without time pressure, they rationalized some more, using the information, and disagreed with the car chosen. Assumptions of the Theory of Image also explained some findings, indicating that previously structured images in the mind of the decision maker, which represent his preferences, are a way to face the time pressure. Still regarding this variable, it was found that the decision-makers accelerate the processing of information, making the task more quickly and thus they feel more the pressure of time, as blocking of the mind and feeling of stress, then the missing information when subjected to both variables. Upon the missing information it was observed that the use of prior knowledge and experience was the most prominent strategy of confrontation. In a lower frequency, there was also a demonstration of confidence by some experimental subjects when information was missing in the task. Finally, a strategy observed was the choice of the alternative in which information was available (when compared with other alternative without information), emphasizing that this topic needs a greater depth. / Este estudo teve por objetivo verificar como a pressão do tempo e a falta de informação influenciam na qualidade das decisões. Foram abordados os temas processo decisório; seus fatores influentes pressão do tempo e falta de informação; a qualidade da decisão; e o Método Multicritério AHP Processo Analítico Hierárquico. Para atingir o objetivo proposto foi desenvolvido um Sistema de Apoio à Decisão - o AHP MAKH-ER- estruturado com o Método AHP. Depois de validado pelos usuários e pela pesquisadora, realizou-se uma pesquisa experimental utilizando uma tarefa decisória com múltiplas alternativas e critérios, com vinte sujeitos separados em quatro grupos experimentais, de acordo com a incidência ou não da pressão do tempo e da falta de informação. A tarefa, que simula uma compra de carro, foi estruturada a fim de criar um ambiente de decisão, em que indivíduos conhecedores do ramo de automóveis fazem suas escolhas e comparações, submetidos ou não a pressão do tempo e a falta de informação. Formuladas e testadas às hipóteses verificou-se que (a) a pressão do tempo não influencia negativamente na qualidade das decisões dos indivíduos, (b) a falta de informação não influencia negativamente na qualidade das decisões dos indivíduos, e (c) mais informação não supera a falta de tempo para decidir, não melhorando assim a qualidade das decisões dos indivíduos. Entretanto, também foi possível, por meio de um questionário pós-experimento e do mapeamento dos acessos computacionais (logs); verificar diferentes comportamentos dos indivíduos no processo decisório. Pressionados pelo tempo os indivíduos buscaram a informação por critérios, ou ainda, mudaram de estratégia: iniciando por alternativa e posteriormente por critério. Os sujeitos experimentais, diante da pressão do tempo focaram no carro de sua preferência, enquanto que sem pressão de tempo, alguns racionalizaram mais, utilizaram as informações, e não concordaram com o carro escolhido. Pressupostos da Teoria da Imagem também justificaram alguns achados, indicando que as imagens previamente estruturadas na mente do decisor, as quais representam suas preferências, são uma forma de enfrentar a pressão do tempo. Ainda com relação a esta variável, verificou-se que os tomadores de decisão aceleram o processar da informação, realizando a tarefa de forma mais rápida, e sentindo assim mais a pressão do tempo, na forma de bloqueamento da mente e sentimento de estresse, do que a falta de informação quando sujeito a ambas as variáveis. Diante da falta de informação observou-se que a utilização do conhecimento prévio bem como da experiência do indivíduo foi a estratégia de enfrentamento mais destacada. Em uma freqüência menor, encontrou-se também a demonstração de autoconfiança por parte de alguns sujeitos experimentais quando havia informação faltante na tarefa. Por fim, uma estratégia observada, foi a escolha da alternativa em que a informação estava disponível (quando comparada a outra alternativa sem informação), destacando que este tópico carece de um aprofundamento maior.