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Using a hermeneutic phenomenological approach to Twitter content: a social network’s analysis of green accounting as a dimension of sustainability

Shaizy Khan (Amity College of Commerce and Finance, Amity University, Noida, India)
Seema Gupta (Amity College of Commerce and Finance, Amity University, Noida, India)

Qualitative Research in Financial Markets

ISSN: 1755-4179

Article publication date: 27 January 2023

Issue publication date: 18 July 2023

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Abstract

Purpose

Owing to the worldwide outbreak of the SARS-CoV-2, social media conversations have increased. Given the increasing pressure from regulatory authorities and society, green accounting – as a dimension of sustainable development – remains the most discussed topic on most social media platforms. This study aims to incorporate a technological approach to green accounting and sustainability to enhance the innovation process inside and outside organizations.

Design/methodology/approach

This study uses the hermeneutic phenomenological technique to investigate Twitter content. Tweets were subjected to a manual coding process to analyze their content, including recent advancements, challenges, cross-country initiatives and promotion strategies in green accounting. Public perception of green accounting and the COP26 climate summit was also studied.

Findings

Tweeters view green accounting favorably; however, they are apprehensive about its implementation. Regarding the challenges in green accounting, “corporate green washing” was the most tweeted content. The UK was the top-rated nation with respect to green accounting development. Furthermore, the most discussed breakthrough was the application of artificial intelligence in the domain of green accounting functions. However, Twitter users were observed to have directed heavy criticism at the COP26 climate summit in Glasgow.

Originality/value

This study’s primary innovation is its integration of emerging technologies such as machine learning and data mining with social media platforms such as Twitter. Incorporating manual coding of tweets is a rigorous procedure that amplifies the strength of machine learning software’s auto-coding feature.

Keywords

Acknowledgements

The authors are grateful to Dr Enrico Battisti, Dr Michael Christofi and Dr Niccolò Nirino for their comments and suggestions.

Citation

Khan, S. and Gupta, S. (2023), "Using a hermeneutic phenomenological approach to Twitter content: a social network’s analysis of green accounting as a dimension of sustainability", Qualitative Research in Financial Markets, Vol. 15 No. 4, pp. 672-692. https://doi.org/10.1108/QRFM-02-2022-0031

Publisher

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Emerald Publishing Limited

Copyright © 2022, Emerald Publishing Limited

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