Digital Commons Network^™

Managing The Personalization Paradox: Lessons From Spotify’S Ai Dj, Anirban Mukherjee, Hannah H. Chang, Jonathan Wibowo

Research Collection Lee Kong Chian School Of Business

This case study uses Spotify’s AI DJ to examine the “personalization paradox,” where product features designed to deepen user connection can instead cause alienation. An analysis of over 1,400 user comments identifies three core frictions: a perceived loss of user agency, mismanaged expectations for the human-like AI, and a scalability bottleneck that led to repetitive content. Students are placed in the role of a product manager tasked with developing a prioritized roadmap to address these issues, forcing them to grapple with the critical trade-offs between technological capability and user psychology.

Foreign Director Exit In The Midst Of Deteriorating Bilateral Political Relations, Xiaocong Tian, Yuehua Xu, Daphne W. Yiu

Research Collection Lee Kong Chian School Of Business

Amid global geopolitical realism pushing for a race of hegemonic rivalry nowadays, an outflow of global human talents is a pressing organizational concern. Our study draws attention to the underexamined phenomenon of the exit of foreign directors from their host countries during geopolitical tensions. Theorizing from a sensemaking logic, we posit that the deterioration of bilateral political relations serves as an unexpected event that activates foreign directors’ schemas for dual identity conflict, propelling them to react behaviorally to such identity threats by exiting the board in the host country. In addition, we further posit that the sensemaking process is contingent …

Accelerating Expertise In Professional Decision Making: The Effects Of A Simple Rules Training, Gavin Raj Maistry, Jochen Reb, Shenghua Luan, Thomas Menkhoff

Research Collection Lee Kong Chian School Of Business

Traditional approaches to professional decision making hold analytical expertise as superior to qualitative judgment. However, this view is increasingly challenged by work on heuristics as effective decision strategies under conditions of uncertainty. Building on this insight, we developed a script-based simple rules training program in the context of insurance underwriting. We then conducted a quasi-experimental intervention study with 220 participants of varying levels of experience. The study compared performance in the training condition with that in an active control condition on a work sample test given before and after the intervention. The results show that training in simple rules could …

Better Budgeting - Budget Mastermind Booklet, Melanie Jewkes, Amanda Christensen, Andrea Schmutz, Vincenza Vicari-Bentley, Kelan Combe, Rochelle Allen, Lauren Olsen, Mckenzie Walsh, Jenny Weller

All Current Publications

This booklet helps you reflect on your finances and improve budgeting decisions. It helps you explore your values and motivators, set financial goals, learn zero-based budgeting, and brainstorm ways to increase your income and reduce expenses. It also helps you learn principles for tracking expenses and increasing savings.

Beyond Green Claims: How Different Content And Visual Media Shape Sustainability Communication On Social Media Platforms, Elnur Nabivi

European Management Studies

Purpose: This study examines the types of green marketing content that drive consumer engagement on social media, focusing on content categories, visual media effectiveness, and platform-specific strategies.

Design/methodology/approach: Employing a mixed-method content analysis, the research analysed 3,138 posts from six FMCG companies’ corporate accounts on Facebook and X (formerly Twitter) over one year. Posts were coded for green marketing relevance, content type, visual media, and engagement metrics (likes, comments/replies, shares/reposts).

Findings: Green marketing content, comprising 38.4% of posts, outperformed non-green content in engagement across all metrics. Content highlighting environmentally responsible practices and green product promotion drove the …

Global Standards And Local Ambitions Across Green Taxonomies: Climate Change Mitigation From The European Union To South Africa, Theodor Florian Cojoianu, Andreas G. F. Hoepner, Ifigeneia Paliampelou, Anh Vu, Dariusz Wojcik

Research Collection College of Integrative Studies

Country-level green finance taxonomy standards have emerged to provide clarity on environmentally-sustainable economic activities to attract investment, protect financial services consumers, and counteract greenwashing. This paper adopts the Global Production and Financial Network (GPFN) approach and analyses factors affecting the climate change mitigation ambition level of the South African Green Finance Taxonomy (RSA GFT) in comparison with the EU taxonomy, which served as a model for South Africa's (RSA) regulators. It accounts for (i) the interplay between EU’s and RSA’s production and financial networks, and (ii) RSA’s willingness to attract European funding for sustainable development. We find that EU private …

Does Generative Ai Facilitate Investor Trading? Early Evidence From Chatgpt Outages, Qiang Cheng, Pengkai Lin, Yue Zhao

Research Collection School Of Accountancy

In this paper, we use ChatGPT outages to provide early evidence on whether investors rely on generative artificial intelligence (GenAI) to perform professional tasks and the associated impact on stock price informativeness. We document a significant decline in stock trading volume during ChatGPT outages. The effect is stronger for firms with corporate news released immediately before or during the outages and for firms with higher ownership held by transient institutional investors. We then document declines in short-run price impact and return variance during the outage periods, consistent with reduced informed trading. Lastly, we document a positive effect of GenAI-assisted trading …

Local-Thinking Bias, Ed Dehaan, Charles M. C. Lee, Wei Ting Loh

Research Collection School Of Accountancy

Local-thinking bias, wherein agents overweight information that comes readily to mind, is a prominent finding in cognitive psychology. In this study, we investigate local-thinking bias in the context of sell-side analysts and measure each analyst’s “local” information as news stemming from their individual coverage portfolio. Tests examining multiple analysts forecasting on the same focal firm at the same time find that individual analysts overweight idiosyncratic local news and underweight news from economically linked firms that are not in their coverage portfolios. Market prices track the analyst bias from local news, leading to predictable and economically significant return reversal patterns in …

Commentary: Delayed Climate Reporting Requirements Threaten Singapore’S Sustainability Leadership, Jiwei Wang, Holly I. Yang, Liandong Zhang

Research Collection School Of Accountancy

In a commentary by SMU Professor of Accounting (Practice) and Director of Master of Professional Accounting (MPA) and Master of Science in Accounting (MSA) programmes Wang Jiwei, SMU Associate Professor of Accounting, Lee Kong Chian Fellow and Co-Director (Academic Research) of the School of Accountancy Research Centre (SOAR) Holly Yang, and SMU Dean of School of Accountancy and Lee Kong Chian Professor of Accounting Zhang Liandong, they suggested that delaying climate disclosure requirements for small and mid-sized enterprises (SMEs) from 2025 to 2030 could weaken Singapore’s sustainable finance leadership, despite regulators saying the extension would help smaller firms build environmental, …

Discussion Of "Csr And Negative Corporate Events: The Moderating Role Of Managerial Overconfidence", Hye Sun Chang

Research Collection School Of Accountancy

Corporate social responsibility (CSR) refers to the notion that firms are accountable not only to shareholders but also to a broader set of stakeholders including customers, employees, creditors, and the communities in which they operate. Although CSR has long been part of corporate discourse, its prominence has grown with the rise of environmental, social, and governance (ESG) concerns. Today’s consumers and stakeholders are increasingly attentive to issues such as climate change, economic inequality, labor rights, and social justice, prompting firms to align their strategies with evolving societal expectations. Building on this increasingly salient backdrop, Chu et al. (2026), hereafter CCT, …

The Tax Adviser, Volume 2, Number 8, August 1971, American Institute Of Certified Public Accountants

Tax Adviser

No abstract provided.

Index: Subject Index-12 Months Ended July 1971; Author Index-12 Months Ended July 1971, American Institute Of Certified Public Accountants

Tax Adviser

No abstract provided.

Tax Trends, Harry Z. Garian, John F. Kalben

Tax Adviser

No abstract provided.

Professions At Work: Tra Proposed Regulations: Comments, Herbert Finkston

Tax Adviser

No abstract provided.

Tax Clinic, Herbert J. Lerner

Tax Adviser

No abstract provided.

Estate Planning: Planning Under The New Estate And Gift Tax Acceleration Law, Bernard Barnett

Tax Adviser

No abstract provided.

What Congress Hath Wrought, Let Tax Advisers Put Together (Sections 167,1231, 1245 And 1250), Willis C. Stevenson, J. Bruce Sefert

Tax Adviser

No abstract provided.

Whys And Hows Of Tax Writing, Jerome K. Pescow

Tax Adviser

No abstract provided.

Distributions In Partial Liquidation, John A. Miller

Tax Adviser

No abstract provided.

Integration Of Pension And Profit-Sharing Plans With Social Security, Edward H. Owen, Aubrey White

Tax Adviser

No abstract provided.

The Tax Adviser, Volume 2, Number 7, July 1971, American Institute Of Certified Public Accountants

Tax Adviser

No abstract provided.

Index: Subject Index -12 Months Ended June 1971; Author Index-12 Months Ended June 1971, American Institute Of Certified Public Accountants

Tax Adviser

No abstract provided.

Tax Trends, Harry Z. Garian, John F. Kalben

Tax Adviser

No abstract provided.

Washington Report: Small Business Tax Reform Gaining Support, Gilbert Simonetti Jr.

Tax Adviser

No abstract provided.

Tax Clinic, Albert H. Cohen

Tax Adviser

No abstract provided.

Professions At Work: Proposed Regulations: Adr And Accounting For Long-Term Contracts, Herbert Finkston

Tax Adviser

No abstract provided.

Estate Planning: Putting Life Insurance In Trust, Edward S. Schlesinger

Tax Adviser

No abstract provided.

Recognizing And Avoiding Constructive Dividend Situations, William H. Hoffman Jr.

Tax Adviser

No abstract provided.

Integration Of Pension And Profit-Sharing Plans With Social Security, Edward H. Owen, Aubrey White

Tax Adviser

No abstract provided.

U. S. Tax Consequences Of Foreign Currency Fluctuations, Donatello M. Rosignoli

Tax Adviser

No abstract provided.