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Research with the theory of planned behavior (TPB) has typically treated attitude (ATT), subjective norm (SN), and perceived behavioral control (PBC) as independent predictors of intention (INT). However, theoretically, PBC moderates the effects of ATT and SN on intention. In three studies dealing with different behaviors (voting, reducing household waste, and energy consumption) we show that greater PBC tends to strengthen the relative importance of ATT in the prediction of intention, whereas it tends to weaken the relative importance of SN. The latter pattern was observed in relation to injunctive as well as descriptive subjective norms, and it may help explain the relatively weak relation between SN and INT frequently observed in TPB studies.

This article explores the relationship between the usage of an external accountant and family firm sales growth and survival. Using a longitudinal panel of Australian small and medium sized family enterprises, we find that external accountants have a positive impact on sales growth and survival. We also find that the degree to which the accountant is acquainted with the family and the firm's needs, which we term as embeddedness, moderates these positive outcomes. Furthermore, we find that appropriate strategic planning processes are necessary to maximize the sales growth benefit; however, these processes are not necessary to gain the survival benefit.

We present near-infrared spectroscopic confirmations of a sample of 16 photometrically selected galaxies with stellar masses ( )>11 at redshift z>3 from the XMM-VIDEO and COSMOS-UltraVISTA fields using Keck/MOSFIRE as part of the Massive Ancient Galaxies At z > 3 NEar-infrared (MAGAZ3NE) survey. Eight of the ultramassive galaxies (UMGs) have specific star formation rates (sSFR)<0.03 Gyr −1 , with negligible emission lines. Another seven UMGs show emission lines consistent with active galactic nuclei and/or star formation, while only one UMG has sSFR>1 Gyr −1 . Model star formation histories of these galaxies describe systems that formed the majority of their stars in vigorous bursts of several hundred megayear duration around < < z 4 6 during which hundreds to thousands of solar masses were formed per year. These formation ages of <1 Gyr prior to observation are consistent with ages derived from measurements of D n (4000) and EW 0 (Hδ). Rapid quenching followed these bursty star-forming periods, generally occurring less than 350Myr before observation, resulting in post-starburst SEDs and spectra for half the sample. The rapid formation timescales are consistent with the extreme star formation rates observed in < < z 4 7 dusty starbursts observed with ALMA, suggesting that such dusty galaxies are progenitors of these UMGs. While such formation histories have been suggested in previous studies, the large sample introduced here presents the most compelling evidence yet that vigorous star formation followed by rapid quenching is almost certainly the norm for high-mass galaxies in the early universe. The UMGs presented here were selected to be brighter than K s =21.7, raising the intriguing possibility that even (fainter) older quiescent UMGs could exist at this epoch.Unified Astronomy Thesaurus concepts: Galaxy evolution (594); High-redshift galaxies (734); Quenched galaxies (2016)