This dissertation comprises three studies, a literature review and two experimental studies, that center on the effects of psychological distance on judgment and decision-making in accounting. Construal level theory (CLT) of psychological distance (Liberman and Trope 1998; Trope and Liberman 2003), a framework recently developed in the field of social psychology, constitutes the theoretical foundation for each study. The first study reviews extant literature on CLT and illustrates the theory's potential for investigating previously unexplained phenomena within the accounting domain. Selected publications that apply CLT in contexts that are of particular interest to accounting researchers are emphasized and a series of broad, CLT-based research questions pertaining to various accounting domains are offered. The second study applies CLT to the audit context by investigating whether the performance of common auditing tasks that require varying degrees of abstract thinking affect decision-makers' overall mindset and hence their subsequent judgment. Results from the second study have important implications for audit practice as auditors work in environments that require frequent shifts in focus due to multiple client or project demands. The third study applies CLT to the enterprise risk management context by examining how spatial distance from a risk assessment object and risk category (i.e., the type of risk) affects decision-makers' assessment of the probability that the risk will materialize. The third study thus informs the corporate governance literature by identifying psychological distance as a potential source for judgment bias during the risk assessment process. Overall, the results reported in this dissertation suggest that psychological distance systematically affects individuals' judgment subject to the caveat that the judgment of concern falls within the domain of the decision-maker's routine cognition. By presenting empirical evidence from both the audit and the risk management domain, the studies contribute to our understanding of the heuristics and biases in judgment and decision-making in professional settings that are of interest to accounting research.

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User-generated content (UGC) is a ubiquitous phenomenon on the Internet. UGC inform, entertain, and facilitate conversations among online users. The three essays of this dissertation examine different antecedents of UGC characteristics with text analytics. The first essay explored the effects of psychological distance on UGC positivity and found that spatial and temporal distance boost UGC positivity. The second essay investigates the effects of social media integration on the linguistic characteristic of UGC and showed that social media integration leads to increased review quantity, while more emotional, less rational and less negative language in UGC content. The third essay examines the impact of book-to-film adaptation on the rating and linguistic characteristics of UGC. The results suggest that, after the release of book-to-film adaptations, book ratings decline, and the use of language reflecting viewing, comparison and affective processes increase in book reviews. To summarize, the three essays in this dissertation contributes to research on UGC by improving our understanding on the various antecedents of UGC characteristics. / Business Administration/Marketing

An aging population is becoming an increasingly growing global phenomenon, and 2050 is said to be a historical breaking point where 65+ will outnumber those between 0-5 years old. However, previous research has failed to provide sufficient explanations for consumer behavior for this particular segment, and a large incidence have been found to share the belief that technology fails to be adapted to meet their needs properly. An overlooked aspect of knowledge management was found and a research gap was thus identified addressing the role of cognition when assessing and interpreting customer needs. The purpose has been to develop a deeper understanding of certain aspects of how companies within this industry acquire and assimilate knowledge, and how product developers perceive the role of cognition in these processes. In order to shed light on these dimensions of knowledge management, a research question has been formulated as follows: "How does psychological distance affect knowledge acquisition, absorptive capacity and relationship quality?" A quantitative study was carried out involving 45 companies operating in a variety of industries ranging from robotics, hygiene and special nutrition, to eldercare and mobility products. Altogether, 51 responses were collected and analyzed using simple- and multiple regression, and were subsequently discussed based on a developed theoretical framework. The results found in this study have been used to identify combinations of cognitive dimensions and relationship quality for the purpose of developing a better understanding of its respective impact on knowledge acquisition and absorptive capacity. The findings culminated in a model through which to explain for these combinations of psychological distance, level of construal and relationship quality and their effect on the ability to acquire and disseminate new knowledge from elderly.High-level information was found easier to acquire among the respondent companies, and low-level contrarily easier to absorb. Greater psychological distance in combination with low relationship quality had a positive impact of high-level construal individuals to acquire knowledge from external sources. In contrast to these findings, perceived proximity in the psychological distances and high relationship quality were jointly found to assist in knowledge dissemination processes for low-level construal individuals.

<p>The current information society is collecting information about individual needs, wants and desires continuously with the help of new technologies. Information systems, such as consumer relationship management (CRM) have a crucial importance when providing personalized services to the customers. This is done by gathering, storing, maintaining and distributing important consumer knowledge throughout the organization. (Chen & Popovich, 2003) However as previous studies have shown, consumers are becoming increasingly concerned about threats to their personal privacy when new technologies are integrated into the society (e.g. Cranor et al, 1999; Kervenoael et al, 2007). As these emerging issues are becoming more common in the consumers’ daily lives, it is of great importance to discover their perceptions about it. Hence, the purpose of this study is to examine the consumers’ perception about their privacy and how they affiliate with their personal information being processed in various organizations.</p><p>The theoretical framework suggests that several factors affects the consumers comfort in sharing personal information to companies, such as the physical environment of the organization, which type of information that is shared, what organization that stores and uses the information, the psychological distance the actors have to each other and how much control the consumers have over the use of their personal information. A selfadministered questionnaire was used to collect the data. The results showed that the majority of the respondents were concerned about the information that is gathered about them, which further emphasises the importance of this study. It was evident that the respondents were more willing to provide demographic and lifestyle information, rather than financial and purchase related information. The results also showed a variation depending on which organization that is considered. The various organizations were categorized into four different groups; Intimate distance, personal distance, social distance and public distance, depending on the respondents’ perceived comfort in sharing their personal information with them.</p><p>Some significant differences were observed between the various demographic groups as well. One of the findings indicates that men appear to be more comfortable in sharing their personal information to certain companies in comparison to women, due to a higher intellectual risk-propensity. It is argued that the consumers concern for privacy is an important issue to consider for companies. In order to maintain a strong relationship with their customers it should be integrated as an essential part of their CRM-strategies to make their information gathering techniques more efficient.</p>

The current information society is collecting information about individual needs, wants and desires continuously with the help of new technologies. Information systems, such as consumer relationship management (CRM) have a crucial importance when providing personalized services to the customers. This is done by gathering, storing, maintaining and distributing important consumer knowledge throughout the organization. (Chen &amp; Popovich, 2003) However as previous studies have shown, consumers are becoming increasingly concerned about threats to their personal privacy when new technologies are integrated into the society (e.g. Cranor et al, 1999; Kervenoael et al, 2007). As these emerging issues are becoming more common in the consumers’ daily lives, it is of great importance to discover their perceptions about it. Hence, the purpose of this study is to examine the consumers’ perception about their privacy and how they affiliate with their personal information being processed in various organizations. The theoretical framework suggests that several factors affects the consumers comfort in sharing personal information to companies, such as the physical environment of the organization, which type of information that is shared, what organization that stores and uses the information, the psychological distance the actors have to each other and how much control the consumers have over the use of their personal information. A selfadministered questionnaire was used to collect the data. The results showed that the majority of the respondents were concerned about the information that is gathered about them, which further emphasises the importance of this study. It was evident that the respondents were more willing to provide demographic and lifestyle information, rather than financial and purchase related information. The results also showed a variation depending on which organization that is considered. The various organizations were categorized into four different groups; Intimate distance, personal distance, social distance and public distance, depending on the respondents’ perceived comfort in sharing their personal information with them. Some significant differences were observed between the various demographic groups as well. One of the findings indicates that men appear to be more comfortable in sharing their personal information to certain companies in comparison to women, due to a higher intellectual risk-propensity. It is argued that the consumers concern for privacy is an important issue to consider for companies. In order to maintain a strong relationship with their customers it should be integrated as an essential part of their CRM-strategies to make their information gathering techniques more efficient.

Aquatic pharmaceutical pollution poses ecotoxicological risks to the environment and human health. Consumer attitudes and behavior represent a significant source of pharmaceutical compounds found in water. Thus, understanding public perceptions of aquatic pharmaceutical pollution and developing effective risk communication techniques are critical to engaging society in the type of widespread change necessary for addressing the presence of pharmaceuticals in water. This mixed-methods study applies conceptual metaphor theory in conjunction with construal level theory of psychological distance to assess how metaphoric framing affects perceptions of aquatic pharmaceutical contamination across four principal dimensions of psychological distance (geographic, social and temporal distance and uncertainty). Additionally, this study assesses the direct impact of metaphor use on concern and willingness to act, which are positively associated with perceived psychological distance. Data were collected from a convenience sample (n = 20) of university students in Burlington, Vermont using cognitive interviewing. Results indicate that pharmaceutical pollution was initially perceived as geographically distant, socially distant, temporally both proximate and distant and certain (versus uncertain). Our findings suggest people perceive distances in various ways, suggesting a need for validated questions to consistently measure psychological distance. Participants preferred the metaphorically-framed visual intervention to the non-metaphor visual intervention. Further, participants’ perception of pharmaceutical pollution changed to being more geographically and socially close after viewing the metaphoric visual only. Previous research indicates perceived psychological closeness leads to increased motivation and preparedness to act. Theoretical and practical implications of metaphor use in risk communications are discussed.

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Made available in DSpace on 2015-03-05T18:39:04Z (GMT). No. of bitstreams: 0 Previous issue date: 1 / Nenhuma / No mercado internacional globalizado as empresas brasileiras enfrentam muitas dificuldades para competir com as empresas estrangeiras. A falta de experiência internacional faz com que essas empresas escolham estratégias menos complexas e tenham um baixo grau de internacionalização. Por outro lado, o mercado norte-americano é considerado o principal mercado consumidor do mundo, e também é um mercado competitivo em que a concorrência é qualificada e a exigência dos consumidores é grande. Nesse contexto que fatores podem influenciar as empresas brasileiras na escolha de suas estratégias para enfrentar o mercado dos Estados Unidos? Entre tantos fatores, as diferenças culturais entre os exportadores brasileiros e os importadores norte-americanos podem estar influenciando a tomada de decisão do exportador brasileiro, que, percebendo-se distante culturalmente dos Estados Unidos, opta pela estratégia de menor envolvimento e risco. O modelo de Uppsala trata da internacionalização como uma estratégia onde a empresa adq

La distance psychologique est omniprésente dans l’esprit du consommateur et influence ses attitudes et son comportement envers les produits hédoniques. Cependant, des contradictions sont présentes dans la littérature quant à la direction (positive ou négative) des effets de la distance psychologique sur les réponses du consommateur envers les produits hédoniques. En effet, certaines recherches avancent que l’augmentation de la distance psychologique influence positivement les réponses du consommateur envers les produits hédoniques. Alors que d’autres suggèrent l’effet inverse. L’objectif de cette recherche est de réconcilier ces contradictions en examinant sous quelles conditions la distance peut avoir un effet positif ou négatif. Nous proposons que le degré de proéminence du besoin de justification (non saillant vs saillant) du consommateur au moment où il évalue le produit hédonique modère ses effets et constitue une condition sous laquelle la distance psychologique peut avoir un effet positif ou négatif sur les réponses du consommateur envers les produits hédoniques. Trois expérimentations ont été conduites pour le test de nos hypothèses. Les deux premières suggèrent qu’en condition de besoin de justification non saillant, l’augmentation de la distance psychologique a une influence négative sur les réponses attitudinales et comportementales du consommateur envers les produits hédoniques. La troisième expérimentation, quant à elle, propose qu’en condition de besoin de justification saillant, l’augmentation de la distance psychologique a un effet positif sur la réponse comportementale du consommateur envers le produit hédonique. / Psychological distance is pervasive in the consumer’s mind and impacts their attitude and behavior toward hedonic products. However, the literature is inconsistent regarding the direction of the effects of psychological distance on consumer’s responses toward hedonic products. In fact, one part of the research suggests that increasing psychological distance positively impacts consumer’s responses toward hedonic products. Whereas another part of the literature proposes the opposite effect. The aim of this research is to reconcile this inconsistency by examining under which conditions psychological distance can have positive or negative effect. We suggest that the degree of prominence of need to justify (non-salient vs salient), which a consumer experiments during the evaluation of hedonic products, moderates the effect of psychological distance and constitutes the condition under which psychological distance can have a positive or a negative impact on consumer’s responses toward hedonic products. In order to test our research hypotheses, we carried out three experiments. The first two experiments show that in the condition of a non-salient need to justify, the increase of psychological distance has a negative impact on consumer’s responses toward hedonic products. The third experiment suggests that in the condition of a salient need to justify, the increase of psychological distance has a positive impact on consumer’s response toward hedonic products.