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Open Access
Article
Publication date: 11 September 2024

Mengxi Yang, Jie Guo, Lei Zhu, Huijie Zhu, Xia Song, Hui Zhang and Tianxiang Xu

Objectively evaluating the fairness of the algorithm, exploring in specific scenarios combined with scenario characteristics and constructing the algorithm fairness evaluation…

Abstract

Purpose

Objectively evaluating the fairness of the algorithm, exploring in specific scenarios combined with scenario characteristics and constructing the algorithm fairness evaluation index system in specific scenarios.

Design/methodology/approach

This paper selects marketing scenarios, and in accordance with the idea of “theory construction-scene feature extraction-enterprise practice,” summarizes the definition and standard of fairness, combs the application link process of marketing algorithms and establishes the fairness evaluation index system of marketing equity allocation algorithms. Taking simulated marketing data as an example, the fairness performance of marketing algorithms in some feature areas is measured, and the effectiveness of the evaluation system proposed in this paper is verified.

Findings

The study reached the following conclusions: (1) Different fairness evaluation criteria have different emphases, and may produce different results. Therefore, different fairness definitions and standards should be selected in different fields according to the characteristics of the scene. (2) The fairness of the marketing equity distribution algorithm can be measured from three aspects: marketing coverage, marketing intensity and marketing frequency. Specifically, for the fairness of coverage, two standards of equal opportunity and different misjudgment rates are selected, and the standard of group fairness is selected for intensity and frequency. (3) For different characteristic fields, different degrees of fairness restrictions should be imposed, and the interpretation of their calculation results and the means of subsequent intervention should also be different according to the marketing objectives and industry characteristics.

Research limitations/implications

First of all, the fairness sensitivity of different feature fields is different, but this paper does not classify the importance of feature fields. In the future, we can build a classification table of sensitive attributes according to the importance of sensitive attributes to give different evaluation and protection priorities. Second, in this paper, only one set of marketing data simulation data is selected to measure the overall algorithm fairness, after which multiple sets of marketing campaigns can be measured and compared to reflect the long-term performance of marketing algorithm fairness. Third, this paper does not continue to explore interventions and measures to improve algorithmic fairness. Different feature fields should be subject to different degrees of fairness constraints, and therefore their subsequent interventions should be different, which needs to be continued to be explored in future research.

Practical implications

This paper combines the specific features of marketing scenarios and selects appropriate fairness evaluation criteria to build an index system for fairness evaluation of marketing algorithms, which provides a reference for assessing and managing the fairness of marketing algorithms.

Social implications

Algorithm governance and algorithmic fairness are very important issues in the era of artificial intelligence, and the construction of the algorithmic fairness evaluation index system in marketing scenarios in this paper lays a safe foundation for the application of AI algorithms and technologies in marketing scenarios, provides tools and means of algorithm governance and empowers the promotion of safe, efficient and orderly development of algorithms.

Originality/value

In this paper, firstly, the standards of fairness are comprehensively sorted out, and the difference between different standards and evaluation focuses is clarified, and secondly, focusing on the marketing scenario, combined with its characteristics, key fairness evaluation links are put forward, and different standards are innovatively selected to evaluate the fairness in the process of applying marketing algorithms and to build the corresponding index system, which forms the systematic fairness evaluation tool of marketing algorithms.

Details

Journal of Electronic Business & Digital Economics, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2754-4214

Keywords

Open Access
Article
Publication date: 27 August 2024

Tshepo Arnold Chauke and Mpho Ngoepe

The purpose of the study is to explore the integration of facets of information technology (IT) governance at a professional council in South Africa with the view to develop a…

Abstract

Purpose

The purpose of the study is to explore the integration of facets of information technology (IT) governance at a professional council in South Africa with the view to develop a framework.

Design/methodology/approach

This critical emancipatory study used the Information Governance Initiative pinwheel to explore the architecture facet of information governance at the professional council, with a view to developing a framework for entrenching a culture of good corporate governance. Qualitative data was collected through interviews and document analysis. The study was a participatory action research project that involved collaboration between the researcher and study participants in defining and solving the problem through a needs assessment exercise.

Findings

The key findings report on the processes taken by a professional council in identifying and implementing the facets of information governance, that is, records management, IT, content management, data governance, information security, data privacy, risk management, regulatory compliance, long-term digital preservation and, even, business intelligence.

Research limitations/implications

The study was a participatory action research project that involved collaboration between the researcher and study participants in defining and solving the problem through a needs assessment exercise.

Practical implications

The study’s findings suggest that, with the right information governance policy in place, adopting the facets of information governance can be used to address concerns related to information integrity in the short and medium terms. As a long-term option for retaining data and information, it would have various drawbacks and would not, however, ensure the initial dependability of the information.

Originality/value

A framework for information governance to ensure that the professional organisation and board members adopt a tailored governance system is suggested.

Details

Global Knowledge, Memory and Communication, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2514-9342

Keywords

Open Access
Article
Publication date: 12 September 2024

Thiago Dias Monteiro, Otavio Próspero Sanchez and Gustavo Hermínio Salati Marcondes de Moraes

The current scenario shows increased adoption of off-chain voting applications in decentralized autonomous organizations (DAOs) to avoid complexity and costs for user engagement…

Abstract

Purpose

The current scenario shows increased adoption of off-chain voting applications in decentralized autonomous organizations (DAOs) to avoid complexity and costs for user engagement in their governance. This paper aims to comprehend the trends and patterns within the DAO community with off-chain voting systems and blockchain usage.

Design/methodology/approach

This exploratory study uses a two-pronged quantitative approach, combining descriptive statistical analysis and fuzzy-set qualitative comparative analysis. Input data from different DAO proposals and votes were analyzed.

Findings

Results indicate that the 179 DAOs analyzed account for 26,538 proposals and 1,268,474 followers of the entire Snapshot base in January 2023, showing high concentration in engagement. The preferred social media communication channels are Twitter and GitHub, showing a decrease of Ethereum as a main chain, with Polygon and Binance Smart Chain already accounting for 22%. Basic voting can lead to greater user involvement in the voting process.

Research limitations/implications

This study complements the traditional governance theory perspective and advances in the emerging literature on DAOs and blockchain with an empirical analysis.

Practical implications

As blockchain technology gains increasing adoption, comprehending trends and patterns within the DAO community becomes pivotal in identifying opportunities and challenges for innovation and improvement.

Social implications

Findings can facilitate the development of improved governance models and decision-making processes for DAOs, leading to a more robust and sustainable ecosystem.

Originality/value

This study presents a broader IT-based governance foresight via blockchain while providing an understanding of the voting process, technology features and governance mechanisms for social community engagement and decision-making in DAOs.

Details

RAUSP Management Journal, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2531-0488

Keywords

Open Access
Article
Publication date: 11 September 2024

Alan Bandeira Pinheiro, Nágela Bianca do Prado, Gustavo Hermínio Salati Marcondes De Moraes and Wendy Beatriz Witt Haddad Carraro

This paper aims to analyse the influence of board characteristics on corporate reputation.

Abstract

Purpose

This paper aims to analyse the influence of board characteristics on corporate reputation.

Design/methodology/approach

In total, 128 Brazilian publicly traded companies from Refinitiv Eikon were analysed between 2016 and 2020. The dependent variable was corporate reputation, whereas the independent variables were board size, gender diversity, board independence and audit committee presence. Multivariate analysis was used.

Findings

The results presented empirical evidence that board members can impact corporate reputation. Findings showed that board size, gender diversity and independence positively influence Brazilian companies’ corporate reputation. Conversely, an audit committee had no significant impact on corporate reputation.

Research limitations/implications

The paper presents a contribution to the significance of board members in shaping a company's corporate reputation, using the signalling theory and the resource-based view (RBV) theory.

Practical implications

Regarding practical implications, this work provides subsidies for managers to value board characteristics because they directly reflect on corporate reputation and competitive advantage, leading to more sustainable performance.

Social implications

The research findings highlight that a diverse board encourages the organisation to improve its workforce, human rights, relations with the community and responsibility for manufactured products.

Originality/value

The relationship between board characteristics and corporate cooperation is poorly established in the literature. Furthermore, the results prove the RBV theory in an emerging context. Similarly, the signalling theory proved helpful in improving Brazilian firms’ corporate reputation.

Details

RAUSP Management Journal, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2531-0488

Keywords

Open Access
Article
Publication date: 16 September 2024

Jan A. Pfister, David Otley, Thomas Ahrens, Claire Dambrin, Solomon Darwin, Markus Granlund, Sarah L. Jack, Erkki M. Lassila, Yuval Millo, Peeter Peda, Zachary Sherman and David Sloan Wilson

The purpose of this multi-voiced paper is to propose a prosocial paradigm for the field of performance management and management control systems. This new paradigm suggests…

Abstract

Purpose

The purpose of this multi-voiced paper is to propose a prosocial paradigm for the field of performance management and management control systems. This new paradigm suggests cultivating prosocial behaviour and prosocial groups in organizations to simultaneously achieve the objectives of economic performance and sustainability.

Design/methodology/approach

The authors share a common concern about the future of humanity and nature. They challenge the influential assumption of economic man from neoclassical economic theory and build on evolutionary science and the core design principles of prosocial groups to develop a prosocial paradigm.

Findings

Findings are based on the premise of the prosocial paradigm that self-interested behaviour may outperform prosocial behaviour within a group but that prosocial groups outperform groups dominated by self-interest. The authors explore various dimensions of performance management from the prosocial perspective in the private and public sectors.

Research limitations/implications

The authors call for theoretical, conceptual and empirical research that explores the prosocial paradigm. They invite any approach, including positivist, interpretive and critical research, as well as those using qualitative, quantitative and interventionist methods.

Practical implications

This paper offers implications from the prosocial paradigm for practitioners, particularly for executives and managers, policymakers and educators.

Originality/value

Adoption of the prosocial paradigm in research and practice shapes what the authors call the prosocial market economy. This is an aspired cultural evolution that functions with market competition yet systematically strengthens prosociality as a cultural norm in organizations, markets and society at large.

Details

Qualitative Research in Accounting & Management, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1176-6093

Keywords

Open Access
Article
Publication date: 28 August 2024

Leya Paulsy and Madhu Lal M

The study aims to identify the trends in the scholarly works on investors preference toward sustainable investments by synthesizing their knowledge structures.

Abstract

Purpose

The study aims to identify the trends in the scholarly works on investors preference toward sustainable investments by synthesizing their knowledge structures.

Design/methodology/approach

A systematic search approach using PRISMA protocol on the Scopus database was used to generate a sample of 403 publications for the purpose of bibliometric analysis. The study performed a range of analyses, including three-field plot analysis, thematic mapping and cluster analysis using the VOSviewer and Biblioshiny software.

Findings

The key findings comprise the identification of four clusters within the subject, namely, corporate social responsibility and environmental, social and governance (ESG) investing, ethical investing, green finance and socially responsible investments. This study offers a clear picture of the publishing advancement and research diversification of four selected clusters' research themes, and cluster subthemes.

Practical implications

The research reveals the social and intellectual structure of the field, which provides the future researchers an insights into emerging themes and provides them opportunities for collaboration as well. The outcomes of the research hold significance for policymakers, governing bodies, aspiring scholars, advocates for the environment and investors. It offers an insightful framework for implementing sustainable practices, balancing profits, and environmental risks and creating value from environmentally conscious research and practice.

Originality/value

The future direction and extensiveness of research work have been explored using the themes generated. To the best of the authors’ knowledge, this study, which combines the VOSviewer and Biblioshiny tools, is likely the first attempt to provide a thorough bibliometric analysis in the research sphere of investors preferences toward sustainable investments.

Details

Vilakshan - XIMB Journal of Management, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0973-1954

Keywords

Open Access
Article
Publication date: 17 September 2024

Azwindini Isaac Ramaano

This study looked at the potential applications of geographic information systems (GIS) and remote sensing (RS) for inclusive community development and participation, sustainable…

Abstract

Purpose

This study looked at the potential applications of geographic information systems (GIS) and remote sensing (RS) for inclusive community development and participation, sustainable tourism, and rural community-based natural resource management (CBNRM) in sub-Saharan Africa and other rural areas worldwide.

Design/methodology/approach

To evaluate resource management systems for rural tourism and the environment in Africa and abroad. The study makes use of reviews of relevant literature and documents, and while linking applications for sustainable tourism and local community empowerment with CBNRM and GIS, vital content was manually analyzed.

Findings

The study shows a potential affinity between agricultural and tourism businesses that GIS in line with the CBNRM conception can strengthen. In many rural and underdeveloped regions of the continent, this highlights the need for a credible and varied tourism strategy to develop and empower the relevant communities.

Originality/value

Most agricultural communities in Africa are located in low-income regions. Such areas are rich in natural wildlife and have popular tourist destinations. A mix of regional community development initiatives can be built using GIS, sustainable tourism, CBNRM, and community-based tourism (CBT).

Details

Journal of Electronic Business & Digital Economics, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2754-4214

Keywords

Open Access
Article
Publication date: 5 September 2024

Maria Testa

This paper aims to carry out a comprehensive overview of the academic debate on utilities’ non-financial reporting by highlighting the main issues and the emerging gaps.

Abstract

Purpose

This paper aims to carry out a comprehensive overview of the academic debate on utilities’ non-financial reporting by highlighting the main issues and the emerging gaps.

Design/methodology/approach

Using a structured literature review, this study identifies the state of the art, maps the evolution of non-financial reporting in utility companies and reveals unexplored issues and aspects.

Findings

A critical analysis of the existing academic debate shows the development of utilities’ non-financial reporting literature and the focus of this debate. It provides insight into how utilities pay attention to non-financial reporting, what role this plays in corporate actions and relationships with stakeholders and what research gaps need further investigation.

Research limitations/implications

This study provides some useful recommendations to practitioners and regulators to be more conscious of the weaknesses and criticalities of utilities’ non-financial reporting and to address them when building such reporting. However, this study considered only articles published in peer-reviewed academic journals.

Originality/value

A comprehensive literature review in the utilities’ non-financial reporting area is timely, given the increase in this type of reporting. The study has an original focus and develops an analytical framework highlighting the peculiarities of utilities.

Details

Journal of Financial Reporting and Accounting, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1985-2517

Keywords

Open Access
Article
Publication date: 5 September 2024

Yeojin Kil, Margaret Graham and Anna V. Chatzi

Provisions for the minimisation of human error are essential through governance structures such as recruitment, human resource allocation and education/training. As predictors of…

Abstract

Purpose

Provisions for the minimisation of human error are essential through governance structures such as recruitment, human resource allocation and education/training. As predictors of safety attitudes/behaviours, employees’ personality traits (e.g. conscientiousness, sensation-seeking, agreeableness, etc.) have been examined in relation to human error and safety education.

Design/methodology/approach

This review aimed to explore research activity on the safety attitudes of healthcare staff and their relationship with the different types of personalities, compared to other complex and highly regulated industries. A scoping review was conducted on five electronic databases on all industrial/work areas from 2001 to July 2023. A total of 60 studies were included in this review.

Findings

Studies were categorised as driving/traffic and industrial to draw useful comparisons between healthcare. Certain employees’ personality traits were matched to positive and negative relationships with safety attitudes/behaviours. Results are proposed to be used as a baseline when conducting further relevant research in healthcare.

Research limitations/implications

Only two studies were identified in the healthcare sector.

Originality/value

The necessity for additional research in healthcare and for comparisons to other complex and highly regulated industries has been established. Safety will be enhanced through healthcare governance through personality-based recruitment, human resource allocation and education/training.

Details

International Journal of Health Governance, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2059-4631

Keywords

Open Access
Article
Publication date: 23 September 2024

Enoch Atinga and Richard Kwasi Bannor

This current review examines the scientific literature report on non-timber forest products (NTFPs) commercialisation and forest conservation in different jurisdictions.

Abstract

Purpose

This current review examines the scientific literature report on non-timber forest products (NTFPs) commercialisation and forest conservation in different jurisdictions.

Design/methodology/approach

A systematic review using Scopus-indexed articles on NTFP commercialisation and forest conservation was done using the PRISMA framework.

Findings

The review categorised the factors influencing the commercialisation of NTFPs and forest conservation into five broad factors and sub-factors: socioeconomic, market-based, ecosystem, cultural and institutional factors. The scholarly publications on NTFP commercialisation and forest conservation have been undulating, with two years recording no publication on the subject matter under review. Besides, China and India in Asia are leading in the number of publications on NTFPs’ commercialisation. The review revealed ambivalence and symbiotic relationship among the factors influencing the commercialisation of NTFPs and forest conservation. Specifically, tenure arrangement, strict regulations to forest entry, market information asymmetry, bureaucracy in certification acquisition, seasonality and distance were identified as barriers to NTFPs’ commercialisation. While market demands for NTFPs increased, NTFPs’ prices and unsustainable harvesting activities were threats to forest conservation. Policymakers should focus on safeguarding customary property rights and indigenous knowledge in forest conservation, designing workable capacity-building schemes for NTFP entrepreneurs and reducing the cost and processes in certification acquisition.

Originality/value

There are reviews on NTFPs’ commercialisation and livelihoods, but a synergy between NTFPs’ commercialisation and forest conservation for forest policy direction is yet to be done in the literature. Also, while earlier studies systematically reviewed literature on NTFPs’ commercialisation, they did not relate the studies to forest conservation.

Details

Forestry Economics Review, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2631-3030

Keywords

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