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The purpose of this paper is to contribute to a better, empirically grounded and theoretically informed understanding of data analytics (DA) use and nonuse in accounting for decision-making. To that end, it explores the links between accounting logic, commercial logic and DA use in financial due diligence (FDD).

The paper reports the findings of a case study of DA use in the FDD practice of a Big Four accounting firm in Sweden (Pseudonym: DealCo). The primary data comprises semistructured interviews, observations and additional meetings. Institutional logics is mobilized as method theory.

First, accounting logic and commercial logic both drove and hindered DA use in DealCo’s FDD practice in different ways. Second, conflicting prescriptions for DA use existed mostly within commercial logic rather than between accounting logic and commercial logic. Third, accounting logic and commercial logic, as perceptual and conceptual filters, seemed to shape DealCo’s advisors’ understanding of DA and give rise to an efficiency-centric DA logic. This logic, in turn, as a high-level model of how to use DA in the context of FDD, governed DA use broadly.

The paper draws attention to direct and indirect links between accounting logic and commercial logic, on the one hand, and DA conceptions and use, on the other hand. It, thereby, advances prior theorization of DA use in accounting for decision-making.

New digital technologies are reshaping the business landscape and accounting work. This paper aims to investigate how incorporating more data and new data analytics (DA) tools impacts the role and use of judgment in financial due diligence (FDD).

The paper reports findings from a field study at a Big Four accounting firm in Sweden (“DealCo”). The primary data includes semi-structured interviews, observations and other meetings. Theoretically, it draws on Dewey’s The Logic of Judgments of Practise and Logic: The Theory of Inquiry and distinguishes between theoretical (what is probably true) and practical judgment (what to do).

In DealCo’s FDD practice, using more data and new DA tools meant that the realm of possibility had expanded significantly. To manage the newfound abundance and to use DA effectively, DealCo’s advisors invoked practical and theoretical judgments in different stages and areas of the data-driven FDD. The paper identifies four critical uses of judgment: Setting priorities and exercising restraint (practical judgment) and forming hypotheses and doing sense checks (theoretical judgment). In these capacities, practical judgment and theoretical judgment were essential in transforming raw data into actionable insights and, in effect, an indeterminate situation into a determinate one.

The study foregrounds the practical dimension of knowledge production for decision-making and contributes to a better understanding of the role, use and importance of accounting professionals’ judgment in a data-driven world.

This study aims to develop a Workplace Islamic Da’wah (WID) scale, which measures the extent to which an organization incorporates the sharing of religious teachings at work through words and artifacts. WID is theoretically grounded in religious communication theory and is intended for use in organizational settings.

A sequential mixed methods approach was used to develop a scale of WID. Qualitative data were organized into constructs and items using transcendental phenomenology. These items were then refined into a multidimensional construct through expert validity, face validity, exploratory factor analysis and confirmatory factor analysis.

The research findings confirm the validity and reliability of WID as a multidimensional construct, comprising compulsive da’wah, objectics da’wah and impulsive da’wah.

This study provides implications for survey researchers interested in developing a scale using mixed methods and for practitioners who can use these findings to streamline their efforts in planning and implementing an Islamic da’wah-based model.

To the best of the authors’ knowledge, this study is the first of its kind, presenting the operationalization of WID that can be used for future empirical research endeavors in this and related fields.

This study aims to elucidate the dynamics of social media discourse during global health events, specifically investigating how users across different platforms perceive, react to and engage with information concerning such crises.

A mixed-method approach was employed, combining both quantitative and qualitative data collection. Initially, thematic analysis was applied to a data set of social media posts across four major platforms over a 12-month period. This was followed by sentiment analysis to discern the predominant emotions embedded within these communications. Statistical tools were used to validate findings, ensuring robustness in the results.

The results showcased discernible thematic and emotional disparities across platforms. While some platforms leaned toward factual information dissemination, others were rife with user sentiments, anecdotes and personal experiences. Overall, a global sense of concern was evident, but the ways in which this concern manifested varied significantly between platforms.

The primary limitation is the potential non-representativeness of the sample, as only four major social media platforms were considered. Future studies might expand the scope to include emerging platforms or non-English language platforms. Additionally, the rapidly evolving nature of social media discourse implies that findings might be time-bound, necessitating periodic follow-up studies.

Understanding the nature of discourse on various platforms can guide health organizations, policymakers and communicators in tailoring their messages. Recognizing where factual information is required, versus where sentiment and personal stories resonate, can enhance the efficacy of public health communication strategies.

The study underscores the societal reliance on social media for information during crises. Recognizing the different ways in which communities engage with, and are influenced by, platform-specific discourse can help in fostering a more informed and empathetic society, better equipped to handle global challenges.

This research is among the first to offer a comprehensive, cross-platform analysis of social media discourse during a global health event. By comparing user engagement across platforms, it provides unique insights into the multifaceted nature of public sentiment and information dissemination during crises.

This paper is intended as an original contribution to researching ESG from a PR perspective, as well as offering a case study of the use of letters as a mode of corporate communication.

The methodology is interdisciplinary but is centred on a critical discourse analysis of the organizational rhetoric on ESG in the annual letters of BlackRock CEO Larry Fink from 2018 to 2023. The article also considers the content of the BlackRock letters alongside the campaign rhetoric deployed by opponents to ESG over the same period.

The analysis of the letters showed up a difference in tempo and tone between the courteous, collaborative and somewhat “corporate” style of text in the Fink letters and the more urgent and confrontational tone of opponents that adopted a populist line of argumentation against ESG in general and Larry Fink and BlackRock in particular.

While advantages can accrue to CEOs and corporations for speaking out on issues, there are also perils awaiting in the contemporary environment for opinion. The findings suggest it is also important to gauge the intensity of cultural and political division in society when speaking out on contentious issues and make a judgement on whether to proceed based on that analysis. Moreover, in countries where the middle ground of public opinion has eroded, ideology and cultural affiliations can prevail instead of openness to argument and counter-argument on topics such as climate change.

The paper presents a fresh case study of a CEO who has been prominent in shaping the discourse on ESG, which has itself become is a matter of contemporary relevance to public relations. The findings offer original insights that are additive to existing guidance and criteria for CEOs deciding to speak out on issues on behalf of their organizations.

This article approaches the possibilities of photo elicitation as a technique for social research in the landscape of technology-mediated instantaneous interpersonal communication.

This case study, which involved persons with prison experience in the process of returning to the community, demonstrates how participant-generated photographs made with mobile handheld electronic devices and the meanings participants have attached to them allowed the research to take a co-creative turn.

The data analyzed show the potential of photo elicitation to build a link between researcher and researched that empowers the latter with agency in designing the results and also throughout the research process as a whole, thus allowing the former to reach a deeper level of understanding of the research participants' social reality.

The research conducted showcases the possibilities of this technique to approach the field of emotions from the ethnography and how they can build knowledge – especially in the work with vulnerable populations in vulnerable contexts – and generate new categories of analysis.

This study aims to investigate the impact of spirituality, spiritual experiences, religiosity, efficacy and job engagement among Brazilian university professors, particularly focusing on the implications for social responsibility.

Data were gathered from a nonprobability sample of academics from private and public universities in Brazil during periods of crisis using a standardized survey. The study used partial least squares structural equation modeling as the method for data analysis.

The study identified robust correlations between daily spiritual experiences (DSE), spirituality and job engagement and efficacy. Additionally, an indirect effect of religiosity on these variables was identified, mediated via DSE. Religiosity was found to impact spiritual experiences and spirituality. The results identified a direct influence of spirituality on work vigor and self-efficiency. However, the study revealed no significant indirect relationship between religiosity, job engagement and efficacy when mediated solely through spirituality.

This study is primarily limited by its sampling method and Brazil’s cultural context, potentially affecting the generalizability of the findings. Future research should include a more diverse demographic and extend beyond the Brazilian context to various cultural settings. Despite these limitations, the study provides valuable insights for managers leveraging religiosity, spiritual experiences and spirituality to create a more inclusive workplace. Emphasizing these aspects can help foster an environment that respects and accommodates employees’ diverse religious and spiritual beliefs, enhancing workplace harmony and engagement.

The findings are relevant for university administrations and policymakers. Recognizing the role of spirituality, spiritual experiences and religiosity in academic engagement can guide the development of more supportive, inclusive and socially responsible work environments.

This research underscores the social responsibility of educational institutions to consider and integrate their faculty members’ spiritual and religious dimensions, especially during times of crisis. It highlights how these aspects can significantly influence engagement and efficacy, contributing to a more holistic approach to employee well-being and organizational culture.

This study brings a novel contribution to the dialogue around social responsibility in academia by associating religiosity, spiritual experiences and spirituality with job engagement and effectiveness during a global crisis. It highlights the importance of these personal dimensions in the professional environment, particularly in times of elevated stress and uncertainty.

Explore the role of traditional cafés in Lisbon and botequins in Rio de Janeiro in the history and culture of their respective cities, based on an analysis of the comments published on TripAdvisor.

Using a mixed methodology, 7,430 evaluations were analyzed, of which 5,473 were for Portuguese cafés and 1,957 for Brazilian botequins. A content analysis and statistical treatment were carried out. A line-by-line analysis was also conducted to code the emotions reported in the customer reviews.

The analysis categorized the comments into Gastronomy, Nostalgia, History and Heritage, and Quality of Service. Nostalgia garnered the highest percentage of positive comments for both Portuguese cafés and Brazilian botequins. These results emphasize the importance attached to sentimental connections and historical narratives, particularly those associated with notable individuals who frequented these places. Furthermore, no statistically significant differences were identified according to the type of establishment, which suggests a consistent pattern between cafés and traditional botequins.

Draws attention to the importance of a collaborative partnership between restaurant owners and tourism authorities. This strategic alliance not only serves to raise the cultural profile of cities, but also generates substantial economic benefits. It also ensures the lasting legacy of these historic establishments, celebrating the past, enriching the present and safeguarding the future.

Studying the cafés of Lisbon and the botequins of Brazil is important not only for understanding the history and culture of these countries but also for analyzing issues related to socialization, identity, artistic expression and urban transformations.

This paper aims to address what it means to brand a city as “smart”. In other words, what ideas, understandings and actions are mobilized by the discourse of smart cities in a particular context.

Taking a brand interpretive approach, this paper uses deconstructive criticism to understand the performativity of smart cities within the Brazilian Charter for Smart Cities and to expose hegemonic power structures and the various colonizations that disenfranchise consumers and citizens of the Global South.

This paper finds that the branding of smart cities within the Brazilian Charter for Smart Cities is largely performative and rhetorical in nature. The authors identify those dimensions of the smart city that are materialized by this branding performance. For example, the authors identify how the Charter calls forth issues around technological solutionism, sustainability and social inclusion. At the same time, the analysis draws attention to the dimensions of smart cities that are disguised by such performances.

The implications of the work suggest that the authors need to understand the designation “smart city” as a branding performance. More research is required in context to determine in exactly what ways smart city projects are being implemented.

Rather than adhering only to the rhetoric of smartness, cities have to work hard to make smartness a reality – a smartness constructed not just on technical solutions but also on human solutions. That is, the complexity of urban issues that are apparently addressed in the move to smartness demand more than a technological fix.

The research offers a novel lens through which to view smart cities.

There is little to no empirical research on the phenomenon of ways in which the racism of whiteness transpires within the faculties and classrooms of US-based ALA-accredited library and information science (LIS) education programs. We do have scholars publishing meaningful work exploring diversity-equity-inclusion topics and initiatives to evolve the LIS discourse on these issues (Honma, 2005; Chancellor, 2019; De LaRosa et al., 2021; Gibson, 2019; Mehra et al., 2023; Colón-Aguirre et al., 2022; Hands, 2022). This research substantiates the conceptual research that exists by empirically exposing the ways in which the racism of whiteness functions at the interpersonal level of work culture in LIS programs (i.e. the academy) in the US.

Adapting Baima and Sude’s (2020) modified Delphi Method, a focus group of 13 BIPOC (Black, Indigenous, and People of Color) library and information science faculty members in the United States were recruited to participate in a one-time 60-min virtual Zoom session. Participants were engaged in three iterative rounds of reflective inquiry to reach a consensus of experience. The study design was embedded with critical race theory-based (CRT) ethnographic methods such as testimony (counterstorytelling), collective affirmation (shared narratives), and silence.

BIPOC LIS faculty (tenure-track and tenured) have similar ideas about whiteness and how it is operationalized as micro- and macro-aggressions in the LIS academic workplace, most significantly inside the classroom. The experience of whiteness was prevalent among all study participants in two areas: workplace meetings with faculty colleagues and classroom sessions (face-to-face and online) with students.

The findings offer empirical evidence to support the prolific conceptual literature in LIS discourse concerning ways in which critical race theory (CRT) interrogates LIS’s socio-professional injustices and inequities (e.g. Gibson et al., 2018; Stauffer, 2020; Leung and Lopez-McKnight, 2021; Jennings and Kinzer, 2022; Snow and Dunbar, 2022). There remains a dearth of empirical research that reports how whiteness is reproduced in the practices, knowledge, and resources that make up the ethos of the LIS faculty meeting and classroom. Documenting the testimonies of BIPOC LIS faculty solidifies the existence of whiteness as a toxic reality in the LIS academy.