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Journal articles on the topic 'Perceived Values'

Author: Grafiati

Published: 4 June 2021

Last updated: 4 February 2022

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1

KISHIMOTO, Reiki, and Kazuhide HASHIYA. "Perceived Values of Gifts." Proceedings of the Annual Convention of the Japanese Psychological Association 77 (September 19, 2013): 3AM—034–3AM—034. http://dx.doi.org/10.4992/pacjpa.77.0_3am-034.

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2

Kashyap, Anil Kumar, and Ajay Kumar. "Understanding Customer Perceived Mall Values." International Journal of Customer Relationship Marketing and Management 10, no. 3 (July 2019): 21–34. http://dx.doi.org/10.4018/ijcrmm.2019070102.

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Value-based business strategies are acquiring attention throughout the world. Retailing in India has distinct challenges. The diversity in its population largely affects its retail characteristics. Understanding customer perceived values and developing appropriate strategies is the only way to succeed. The proposed study is designed to explore and validate the customer perceived mall values in an Indian context. To accomplish the objectives, samples were taken from malls located in central India. A total of 257 samples were utilised to conclude the results. As the factor analysis remains a dynamic field of research studies in marketing, EFA and CFA is used to examine the data. The study results show seven customer-perceived mall values: convenience value, epistemic value, exploration value, monetary saving value, self-gratification value, social interaction value, and enjoyment-seeking value. At the end of the study useful managerial implications are provided to mall managers and operators.

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3

Anwer, Ehtisham, Sameer Deshpande, Robbin Derry, and Debra Z. Basil. "The value of values in business purchase decisions." Journal of Business & Industrial Marketing 35, no. 8 (May 9, 2020): 1323–34. http://dx.doi.org/10.1108/jbim-03-2019-0111.

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Purpose The purpose of this study is to develop and test a theoretical framework to examine business purchase decisions using the concept of “values” (personal values (PV), organizational values (OV) and values-congruency). Design/methodology/approach The data for the study were collected from members of the Supply Chain Management Association of Canada. The relationships between perceived PV/OV/ values-congruency (IVs) and perceived role values played in business purchase decisions (DV) were hypothesized. Three factors, namely, humanity, bottomline and convention were identified using exploratory factor analysis. The hypotheses were tested using polynomial regression, which is a preferred method for measuring congruency or fit (Edwards, 1994). Findings Perceived humanity (humaneness or benevolence) values of an organization were found to have a positive relationship with the perceived role that humanity and convention (risk aversion or compliance) values played in business purchase decisions. Perceived purchase function formalization within buying organizations was also found to have a positive relationship with the perceived role of humanity, bottomline and convention values played in business purchase decisions. Research limitations/implications The study drew a relatively small convenience sample from a single industry association/country with a low response rate. It used the perceived role of values instead of behavioral intention or actual behavior to measure business purchasing behavior. McDonald and Gandz’s (1991; 1993) list of values may be more suitable to measure OV than PV. The study only considered the buyer side of purchase decisions and values to have positive characteristics. Practical implications Buying organizations may consider formalizing their purchase functions, clarifying their humaneness/benevolence and risk aversion/compliance values to their employees and vendors and incorporating them in the purchasing criteria/process. Similarly, selling organizations may benefit from considering these values of customers to position their products and services for better sales outcomes and business relationships. Originality/value The study explores the role of values in business purchase contexts by proposing and testing a theoretical framework. The study has implications for practitioners and academics in the field and identifies several areas for future research.

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Ahmad, Noor Hazlina, Theresa C. F. Ho Theresa C.F. Ho, Hasliza Abdul Halim Hasliza Abdul Halim, and Azlan Amran. "Creating Tangible Values Via Intangible Values: Perceived Role of Ethics and Social Responsibility Among Malaysian SMES." International Journal of Scientific Research 2, no. 10 (June 1, 2012): 1–4. http://dx.doi.org/10.15373/22778179/oct2013/66.

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Hänninen, Nora, and Heikki Karjaluoto. "Environmental values and customer-perceived value in industrial supplier relationships." Journal of Cleaner Production 156 (July 2017): 604–13. http://dx.doi.org/10.1016/j.jclepro.2017.04.081.

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Ledden, Lesley, Stavros P. Kalafatis, and Phillip Samouel. "The relationship between personal values and perceived value of education." Journal of Business Research 60, no. 9 (September 2007): 965–74. http://dx.doi.org/10.1016/j.jbusres.2007.01.021.

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7

Ordzhonikidze, Mariia. "Western Values as Perceived by Russians." Sociological Research 47, no. 5 (September 2008): 6–35. http://dx.doi.org/10.2753/sor1061-0154470501.

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Pearson, C. A. L., and S. R. Chatterjee. "Perceived societal values of Indian managers." International Journal of Social Economics 28, no. 4 (May 2001): 368–79. http://dx.doi.org/10.1108/03068290110362784.

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9

Shahriari, Mohsen, Eesa Mohammadi, Abbas Abbaszadeh, Masoud Bahrami, and Marjaneh M. Fooladi. "Perceived ethical values by Iranian nurses." Nursing Ethics 19, no. 1 (December 2, 2011): 30–44. http://dx.doi.org/10.1177/0969733011408169.

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Nursing, a scientific and practical discipline, faces continuing challenges of finding new direction in order to decipher its core values and develop current ethical codes for nursing practice. In 2009–10, 28 nurses were purposely selected and interviewed using a semi-structured format in focus groups and individually. Thematic Content Analysis helped explore the perception of Iranian nurses on ethical values in patient care. Seven major themes emerged: respect for dignity, professional integrity, professional commitment, developing human relationships, justice, honesty, and promoting individuals and the nursing profession. Iranian nurses revealed a unique and culture-based set of ethical values. This study found that Iranian nurses place a greater emphasis on preserving the dignity of those accompanying the patient and in showing regard for patients' religious beliefs in a gender appropriate environment.

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Zabid, A. R. M., and S. K. Alsagoff. "Perceived ethical values of Malaysian managers." Journal of Business Ethics 12, no. 4 (April 1993): 331–37. http://dx.doi.org/10.1007/bf01666537.

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11

Goff, Brent G., and H. Wallace Goddard. "Relationship between Selected Values and Perceived Control." Perceptual and Motor Skills 74, no. 1 (February 1992): 147–50. http://dx.doi.org/10.2466/pms.1992.74.1.147.

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The present study related the terminal core values measured by the List of Values with perceived control (as measured by Schulz and Decker in 1985), using data from a stratified random sample of 329 households. All of the values were significantly and positively correlated with perceived control as is consistent with social adaptation theory. Adding perceived control to value-driven behavior models (such as Rosenberg's 1956 one) may improve their predictive ability.

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Zahari, Nurfareena, and Fang Liu. "SEX APPEAL ADVERTISING AND PERCEIVED LUXURY VALUES." Global Fashion Management Conference 5, no. 8 (June 30, 2015): 830. http://dx.doi.org/10.15444/gfmc2015.05.08.03.

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Levyda, N. A. "What values are perceived by hotel guests?" International Journal of Services, Economics and Management 8, no. 1/2 (2017): 73. http://dx.doi.org/10.1504/ijsem.2017.084483.

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Levyda, Levyda. "What values are perceived by hotel guests?" International Journal of Services, Economics and Management 8, no. 1/2 (2017): 73. http://dx.doi.org/10.1504/ijsem.2017.10005330.

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Havas, Jarkko, Osamu Saito, Keisuke Hanaki, and Toshinori Tanaka. "Perceived landscape values in the Ogasawara Islands." Ecosystem Services 18 (April 2016): 130–40. http://dx.doi.org/10.1016/j.ecoser.2016.02.036.

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Zube, Ervin H. "Perceived land use patterns and landscape values." Landscape Ecology 1, no. 1 (July 1987): 37–45. http://dx.doi.org/10.1007/bf02275264.

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17

Şahin, Ümran. "Values and Values Education As Perceived By Primary School Teacher Candidates." International Journal of Progressive Education 15, no. 3 (June 3, 2019): 74–90. http://dx.doi.org/10.29329/ijpe.2019.193.6.

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18

Natarajan, N. K., and Dinesh Nagar. "Personal Values as Predictors of Perceived Organizational Values - Implications for Recruiters." Prabandhan: Indian Journal of Management 4, no. 9 (September 1, 2011): 26. http://dx.doi.org/10.17010//2011/v4i9/62600.

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Natarajan, N. K., and Dinesh Nagar. "Personal Values as Predictors of Perceived Organizational Values - Implications for Recruiters." Prabandhan: Indian Journal of Management 4, no. 9 (September 1, 2011): 26. http://dx.doi.org/10.17010/pijom/2011/v4i9/62600.

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20

Stampacchia, Paolo, Marco Tregua, and Mariarosaria Coppola. "Zooming-in value-in-use through basic individual values." Journal of Customer Behaviour 19, no. 2 (August 31, 2020): 97–125. http://dx.doi.org/10.1362/147539220x15929906305116.

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To overcome the vagueness that Service-Dominant Logic (SDL) scholars have found in conceptualisations of value-in-use due to the existence of different denominations and perspectives, this conceptual paper analyses the SDL literature, finding both value-in-use proposed as a comprehensive denomination, and resources, institutions, and time proposed as its main elements.<br/> Focusing on individuals as beneficiaries of value-in-use, the paper infuses the theory of basic individual values from social psychology in SDL, leading to three propositions that stress the ways in which basic individual values affect individuals' perceptions of resources, institutions, and time. Therefore, basic individual values act as lenses through which beneficiaries perceive flows of resources, institutions, and the time during which use occurs, thereby clarifying why value-in-use is always uniquely and phenomenologically determined by the beneficiary.<br/> This conceptual paper proposes basic individual values as micro-foundations of value co-creation, reveals ways to define the perceived value of resources, and leads practitioners to set value propositions according to basic individual values.

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21

Hernandez, José R. "Good Value from Shared Values: A fraud and risk perspective." Maandblad Voor Accountancy en Bedrijfseconomie 85, no. 11 (November 1, 2011): 573–82. http://dx.doi.org/10.5117/mab.85.12871.

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Corporate scandals in the last decade have led to renewed focus by auditors and regulators on fraud, risk assessments, and governance reforms. Hernandez (2007) documents auditor perceived associations between risk indications or concerns on dimensions of management ethics and compensation, performance, governance and fraud across auditor risk assessments performed during the continuance stage of an audit at a ‘Big Four’ firm (from 2002 to 2004). Running three separate sets of ordinal regressions, this study notes that assessed risk of fraud, perceived corporate performance risks, and corporate governance risks are independently associated with each other, as well as positively affected by management ethics and integrity concerns perceived by auditors and the pressure and balance of financial and non-financial goal-setting targets in management compensation contracts. This suggests that managers and entities focused by ethics, values, and sustainable goals (lower integrity concerns, less profits pressure) may present themselves with lower audit risk and benefit investors, reducing contracting and agency risks, which may be by simultaneously associated with fraud, governance, and overall entity performance risks. I extend this result into a theoretical model where the entity and its customers, suppliers, regulators, and other stakeholders (‘Five Forces’) share corporate values, lowering audit (and entity contracting) risks, resulting in higher entity value

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22

Wolf, Lukas J., Netta Weinstein, and Gregory R. Maio. "Anti-immigrant prejudice: Understanding the roles of (perceived) values and value dissimilarity." Journal of Personality and Social Psychology 117, no. 5 (November 2019): 925–53. http://dx.doi.org/10.1037/pspi0000177.

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23

White, Christopher J., Adela J. McMurray, and Priyantono Rudito. "Human values and technology readiness: the mediating role of consumer perceived value." International Journal of Services Technology and Management 23, no. 4 (2017): 331. http://dx.doi.org/10.1504/ijstm.2017.088154.

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White, Christopher J., Priyantono Rudito, and Adela J. McMurray. "Human values and technology readiness: the mediating role of consumer perceived value." International Journal of Services Technology and Management 23, no. 4 (2017): 331. http://dx.doi.org/10.1504/ijstm.2017.10009177.

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25

Hong, Eun-Sil. "Study on Knowledge and Perceived Values toward Local Food : Purchase Characteristics based on Classification by Knowledge and Perceived Values." Korean Journal of Community Living Science 30, no. 1 (February 28, 2019): 117–30. http://dx.doi.org/10.7856/kjcls.2019.30.1.117.

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Yang, Shuiqing, Hui Jiang, Jianrong Yao, Yuangao Chen, and June Wei. "Perceived values on mobile GMS continuance: A perspective from perceived integration and interactivity." Computers in Human Behavior 89 (December 2018): 16–26. http://dx.doi.org/10.1016/j.chb.2018.07.032.

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27

Qu, Yuanmei Elly, Marie T. Dasborough, Mi Zhou, and Gergana Todorova. "Should Authentic Leaders Value Power? A Study of Leaders’ Values and Perceived Value Congruence." Journal of Business Ethics 156, no. 4 (July 6, 2017): 1027–44. http://dx.doi.org/10.1007/s10551-017-3617-0.

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28

Goff, Brent G., and H. Wallace Goddard. "Selected Values, Perceived Control, and Reasons for Choice." Perceptual and Motor Skills 78, no. 3_suppl (June 1994): 1171–78. http://dx.doi.org/10.2466/pms.1994.78.3c.1171.

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The present study related terminal core values measured by the List of Values and perceived control with reasons for an exercise program. Data ( N = 531) were derived from a national sample of treadmill owners. Principal components analysis confirmed Veroff, Douvan, and Kulka's five categories for the nine values; however, the hierarchy of needs previously postulated in the list was not substantiated. For this sample, self-fulfillment appears to be a type of self-gratification. These social cognitions, i.e., values, and perceived control appear to capture different domains and both are linked to reasons for choice.

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Kim, Jungsook. "Apparel design evaluation process from users' perceived values." Research Journal of the Costume Culture 22, no. 1 (February 28, 2014): 158–66. http://dx.doi.org/10.7741/rjcc.2014.22.1.158.

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Preko, Alexander, Iddrisu Mohammed, and Leeford Edem Kojo Ameyibor. "Muslim Tourist Religiosity, Perceived Values, Satisfaction, and Loyalty." Tourism Review International 24, no. 2 (August 4, 2020): 109–25. http://dx.doi.org/10.3727/154427220x15845838896341.

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This study investigates the relationships among Muslim tourists' perceived values, satisfaction, loyalty, and the moderating effect of religiosity. These relationships are explored with a sample of 396 Ghanaian Muslim tourists visiting Larabanga Mosque. Structural equation modeling and multigroup analysis were used to explore the relationships and the moderating effect of the studied variables. The results revealed that perceived values of Muslim had positive effects on tourist satisfaction and tourist satisfaction had a positive influence on loyalty. However, quality and social values had negative effects on satisfaction. In addition, the significant moderating effect of Muslim religiosity on the relationship between perceived value and tourist satisfaction was established. The results of the study validate the viability of Islamic tourism practices that would build positive intention to revisit or recommend destinations among potential Muslim tourists for future Islamic tourism market. Theoretical and practical implications of the findings are also discussed.

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Jung-Sook kim. "Apparel design evaluation process from users' perceived values." Research Journal of the Costume Culture 22, no. 1 (February 2014): 158–66. http://dx.doi.org/10.29049/rjcc.2014.22.1.158.

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32

Seaton, F. B., and H. A. Laskey. "Effects of Production Location on Perceived Automobile Values." Journal of Global Marketing 13, no. 1 (October 18, 1999): 71–85. http://dx.doi.org/10.1300/j042v13n01_05.

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33

Enoksen, Elisabeth, and Gro Mjeldheim Sandal. "Anxiety-Based Personal Values and Perceived Organizational Justice." Social Justice Research 28, no. 4 (August 30, 2015): 479–92. http://dx.doi.org/10.1007/s11211-015-0251-9.

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34

Gong, Yifan, Todd Stinebrickner, and Ralph Stinebrickner. "Perceived and actual option values of college enrollment." Journal of Applied Econometrics 35, no. 7 (August 9, 2020): 940–59. http://dx.doi.org/10.1002/jae.2795.

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35

Tam, Kim-Pong, Sau-Lai Lee, Young-Hoon Kim, Yanmei Li, and Melody Manchi Chao. "Intersubjective Model of Value Transmission." Personality and Social Psychology Bulletin 38, no. 8 (April 26, 2012): 1041–52. http://dx.doi.org/10.1177/0146167212443896.

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What values do parents want to transmit to children? The intersubjective model of value transmission posits that parents want to transmit not only the values they personally endorse but also the values they perceive to be normatively important in the society. The present research shows support to this premise. Furthermore, Studies 1 and 2 revealed that the use of perceived norms is moderated by families’ social contexts and parents’ personality: It was particularly pronounced among parents who were immigrants, who had a stronger need for closure, and who were more conforming. In addition, Studies 3 and 4 demonstrated that parents’ perceived norms can explain actual value transmission: Values parents perceived to be normatively important were to some extent internalized by children. The intersubjective model paves some new directions for value transmission research, contributes to the understanding of cultural transmission and cultural change, and extends the intersubjective approach to culture.

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Jamrozy, Ute, and Kesinee Lawonk. "The multiple dimensions of consumption values in ecotourism." International Journal of Culture, Tourism and Hospitality Research 11, no. 1 (March 6, 2017): 18–34. http://dx.doi.org/10.1108/ijcthr-09-2015-0114.

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Purpose This exploratory study aims to examines the multidimensional aspects of perceived value (functional value, financial value, emotional value, social value, epistemic value and conditional value) in relation to purchase intention in ecotourism. The study evaluates the influence of trust and perceived risk as mediators on perceived value. Design/methodology/approach Data for this exploratory study stem from online survey responses of 314 participants and are analyzed using descriptive analyses, factor analyses and multiple regressions. Findings The study findings show that four significant predictors influence ecotourism purchase intention: emotional value, functional value, boredom alleviation value and epistemic value. Trust partially affects the relationship between perceived values and purchase intention. Meanwhile, there is no mediation effect of perceived risk in the relationship between perceived value and purchase intention. This study concludes that perceived values influence ecotourism purchase intention, with emotional value providing the strongest relation to purchase intention. Research limitations/implications The sample is based on selected criteria for a convenient sampling technique instead of a random sampling technique. However, criteria are in accordance with other ecotourism studies. Originality/value While multidimensional perceived values have been examined before, few papers have provided support for the emotional value dimension in ecotourism.

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Nagai, Yukiyo, Kayo Nomura, Masako Nagata, Shohei Ohgi, and Mitsuji Iwasa. "Children’s Perceived Competence Scale." Journal of Child Health Care 19, no. 4 (February 5, 2014): 532–41. http://dx.doi.org/10.1177/1367493513519295.

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To support children with chronic diseases, reference values to measure developmental changes in self-perception and self-esteem are considered a useful yardstick. To develop reference values to measure self-perceived competence and self-esteem in Japanese children, the Children’s Perceived Competence Scale (CPCS) was administered to 768 children of elementary school grade 1 (6 years) to grade 6 (11 years) at four public schools in Japan, from November to December 2012. After excluding 74 with chronic diseases and/or incomplete responses, 694 children were included. CPCS measures children’s self-perceived competence in cognitive, social, physical domains, and general self-worth, namely self-esteem. There was a tendency for scores of cognitive and general self-worth to decrease with increasing grade. Scores among grade 5 respondents were significantly lower than those among grade 4 respondents for both social and physical domains. Scores among boys and girls differed significantly, with boys scoring higher for physical domain in grades 3 and 6 and for general self-worth domain in grade 6. The CPCS reference values to measure self-perceived competence and self-esteem in Japanese children were developed in this study. These reference values are useful to inform practitioners supporting children with psychological or psychiatric problems or those with chronic diseases.

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Tamm, Anni, and Tiia Tulviste. "To What Extent Do Perceived Parental Socialization Values Match Estonian Adolescents’ Personal Values?" Child Indicators Research 13, no. 5 (February 19, 2020): 1811–25. http://dx.doi.org/10.1007/s12187-020-09724-w.

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39

Aliakbarlou, Sadegh, Suzanne Wilkinson, and Seosamh B. Costello. "Rethinking client value within construction contracting services." International Journal of Managing Projects in Business 11, no. 4 (September 3, 2018): 1007–25. http://dx.doi.org/10.1108/ijmpb-07-2017-0076.

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Purpose The purpose of this paper is to improve the understanding of what clients value from contractors’ services. Understanding client values and the way by which clients perceive value will contribute to client-perceived value within contracting services. Design/methodology/approach A literature review was conducted to understand how clients perceive value in the construction industry. In addition, conducting expert interviews and document analysis helped in achieving the research purpose. Findings The findings show that values associated with time, cost and quality can be considered as important client values, while they are not exclusive values for assessing contractor service anymore. Construction clients are concerned about health and safety, low rate of environmental impact, guarantees, creativity, technology transfer, value for money, reliability and tangibles of their contractors’ services. In addition, they value their contractors’ behaviour, attitude and professionalism. Research limitations/implications The study has disseminated different client values, through classified outcomes, to make the knowledge area more available to construction service providers. This study’s findings helped in understanding client values and how clients perceive value from contractors’ services. With this information, contractors are able to provide better services to clients. Satisfactory delivery of the values identified in this study is believed to have the greatest impact on client-perceived value within contracting services. Developing a management strategy that recognises, prioritises and satisfactorily delivers these values is essential to ensure that highest level of client-perceived value is achieved. Originality/value The construction literature is focussed on traditional values related to time, cost and quality, while this study highlighted the role of values such as trust, commitment, communication and other non-result-ordinated values essential for achieving client satisfaction. This study’s findings proposed a new practical assessment concept to value construction contractor services.

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Dunakhir, Samirah, and Mukhammad Idrus. "Cultural Values and Perceived Audit Quality: A Conceptual Framework." GATR Journal of Finance and Banking Review VOL. 5 (3) OCT-DEC. 2020 5, no. 3 (December 22, 2020): 78–83. http://dx.doi.org/10.35609/jfbr.2020.5.3(2).

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Objective – This paper aims to propose a framework for cultural values and perceived audit quality Methodology/Technique – The methodology used in this study is the content analysis of the published papers in relation to cultural values and perceived audit quality Findings – There is a strong relationship between cultural values and accounting values in the judgement process of auditing and they determine the quality of audit. Novelty – There is not much information published in the area of the roles of cultural values and perceived audit quality. Therefore, this paper offers a conceptual framework on cultural values and perceived audit quality. Type of Paper: Review Keywords: Culture; Cultural Values; Perception; Audit Quality Reference to this paper should be made as follows: Dunakhir, S; Idrus, M. (2020). Cultural Values and Perceived Audit Quality: A Conceptual Framework, J. Fin. Bank. Review, 5 (3): 78 – 83. https://doi.org/10.35609/jfbr.2020.5.3(2) JEL Classification: M4, M42.

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41

Khodarahimi, Siamak, Intan H.M. Hashim, and Norzarina Mohd-Zaharim. "Perceived Stress, Positive-Negative Emotions, Personal Values and Perceived Social Support in Malaysian Undergraduate Students." International Journal of Psychology and Behavioral Sciences 2, no. 1 (August 31, 2012): 1–8. http://dx.doi.org/10.5923/j.ijpbs.20120201.01.

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42

Dunakhir, Samirah, and Mukhammad Idru. "Cultural Values And Perceived Audit Quality: A Conceptual Framework." 11th GLOBAL CONFERENCE ON BUSINESS AND SOCIAL SCIENCES 11, no. 1 (December 9, 2020): 93. http://dx.doi.org/10.35609/gcbssproceeding.2020.11(93).

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In accounting and auditing, the concept of cultural relativism was promoted by Riahi-Belkaoui (1995). He developed a cultural relativism in accounting model based on a cognitive perspective view. This theory suggests that different cultural groups "create different cognitions or systems of knowledge for intracultural communications and/or intercultural communications" (Riahi-Belkaoui, 1995, p. 53). Differences in culture can be seen in terms of the value systems held by a culture. Of the values-based conceptions of culture, one of the most important and useful for empirical research was provided by Geert Hofstede (Patel, 2004). Hofstede (1980a) and Hofstede, et al. (2010) developed six cultural factors: (1) individualism versus collectivism; (2) large versus small power distance; (3) strong versus weak uncertainty avoidance; (4) masculinity versus femininity; (5) long-term versus short-term orientation; and (6) indulgence versus restraint. The long-term/short-term orientation was developed based on the concept of Confucian dynamism, which is closely related to the teachings of Confucius and can be interpreted as having a pragmatic future-oriented perspective rather than a conventional historical short-term point of view (Hofstede, et al., 2010). Meanwhile, the sixth dimension (indulgence versus restraint) was developed from the literature on "happiness research" (Hofstede, et al., 2010). These last two aspect are still not widely understood and are also not directly correlated to the topic of this study. Therefore, these dimension are excluded from the investigation. In addition, the first four Hofstede's taxonomy has been applied comprehensively in cross-cultural accounting research. According to Hofstede (1984), there is solid evidence that the four factors he proposes are universal, even though the original data they are based on were taken from the values scored by multinational corporation employees. Although the data can also be assumed to be up to date, according to Jones (2007, p. 7): …more research is needed to capture the shifting cultural maps which are influenced by, and influence, globalisation and technology, however this is difficult to achieve and may have temporal value. As a result the work of Hofstede will continue to have value now and into the future. This paper presents the conceptual framework based on the findings in the reviewed literature. In auditing, the influence of culture has been investigated widely in relation to audit and financial reporting judgments (Chan, et al., 2003; Haniffa & Cooke, 2002; Lin & Fraser, 2008), auditor independence (Agacer & Doupnik, 1991; Patel & Psaros, 2000; Stevenson, 2002), and ethical perception (Arnold, et al., 2007; Ge & Thomas, 2008; Smith & Hume, 2005). However, cultural research on particular aspects of audit quality perceptions has not been analysed closely, even though cultural values are likely to have a strong impact on perceptions of audit quality. Recognizing the effect of culture on perceived audit quality can make regulators aware of market expectation. As a result, they will be able to improve actual audit quality through the legal and accounting standards they set. In this study, the authors collect data from selected journal articles that mostly provide a comprehensive view of cultural values map and their impact on perceptions. Every journal has a different view. The author participates in comparing these sources of information to create a comprehensive framework. Thus, this study used content analysis both relationship analysis and conceptual analysis. The authors collect data from the theoretical concepts of cultural dimensions and relational relationships of that variable that influence audit quality. Key findings derived from the qualitative study confirmed that the differences in perceptions of the importance of audit quality factors in one country could be due to differences in cultural characteristics. For further consideration, it is necessary to develop a questionnaire instrument or a list of interview questions to measure each indicator of a framework that has been developed and tested as a reliable instrument. Keywords: culture; cultural values; perception; audit quality

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Moosa, Muhammad Yousif, and Zubair Hassan. "CUSTOMER PERCEIVED VALUES ASSOCIATED WITH AUTOMOBILE AND BRAND LOYALTY." International Journal of Accounting and Business Management 4, no. 2 (April 30, 2015): 92–107. http://dx.doi.org/10.24924/ijabm/2015.04/v3.iss1/92.107.

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Ghazvini, Seyed Ahmad Moumen, Dallen J. Timothy, João Sarmento, and Lay Kian Lim. "Tourists' Values and Perceived Appropriate Uses of National Parks." Tourism Analysis 23, no. 4 (December 20, 2018): 445–59. http://dx.doi.org/10.3727/108354218x15391984820387.

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Lupoli, Matt, Min Zhang, Yidan Yin, and Christopher Oveis. "A Conflict of Values: When Perceived Compassion Decreases Trust." Academy of Management Proceedings 2019, no. 1 (August 1, 2019): 17126. http://dx.doi.org/10.5465/ambpp.2019.17126abstract.

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Meng, Hai-yang, Seung-hye Jung, Jong-pil Yu, Ki-hyung Bae, Byong-ju An, and Joon-ho Kim. "Perceived tourist values of the Museum of African Art." Journal of Psychology in Africa 28, no. 5 (September 3, 2018): 375–81. http://dx.doi.org/10.1080/14330237.2018.1501915.

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Drewnowski, Adam, Anju Aggarwal, Colin D. Rehm, Hannah Cohen-Cline, Philip M. Hurvitz, and Anne V. Moudon. "Environments Perceived as Obesogenic Have Lower Residential Property Values." American Journal of Preventive Medicine 47, no. 3 (September 2014): 260–74. http://dx.doi.org/10.1016/j.amepre.2014.05.006.

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Valentine, Sean, Lynn Godkin, Edward Cyrson, and Gary Fleischman. "Perceived ethical values and small business problems in Poland." Business Ethics: A European Review 15, no. 1 (January 2006): 76–85. http://dx.doi.org/10.1111/j.1467-8608.2006.00430.x.

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Tsukamoto, Saori, and Susan T. Fiske. "Perceived threat to national values in evaluating stereotyped immigrants." Journal of Social Psychology 158, no. 2 (June 28, 2017): 157–72. http://dx.doi.org/10.1080/00224545.2017.1317231.

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Lupoli, Matthew J., Min Zhang, Yidan Yin, and Christopher Oveis. "A conflict of values: When perceived compassion decreases trust." Journal of Experimental Social Psychology 91 (November 2020): 104049. http://dx.doi.org/10.1016/j.jesp.2020.104049.

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