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This study furthers one’s understanding of the motivations of the crowdfunding crowd by empirically examining critical factors that influence the crowd's decision to support a crowdfunding project.

Backer's comments from a sample of the top 100 most funded technology product projects on KickStarter were collected. A latent Dirichlet allocation (LDA) analysis strategy was adopted to investigate critical motivational factors. Three experts mapped those factors to the known theoretical constructs of social exchange theory (SET).

Although backers are motivated by value, they are also motivated by far less tangible social factors including trust and a feeling of psychological ownership. Findings suggest that the crowd is far more than a passive group of investors or customers and should be viewed as participatory stakeholders. This study serves as guidance for project owners hoping to motivate the crowd and for future investigators examining backer motivations in other types of crowdsourcing projects.

Online chatter in the form of user-generated comments is an excellent data source for researchers to mine for value and meaning.

Given strong feelings of psychological ownership, project owners should actively engage the crowd and solicit the crowd for advice and help in order to motivate them.

The study presents the first empirical exploration of backer motivations using LDA guided by theory and the knowledge of experts. A framework of latent motivational factors is proposed.

The authors have determined whether the points fixed by all the full and the partial Atkin–Lehner involutions W_Q on X₀(N) for N ≤ 50 are Weierstrass points or not.

The design is by using Lawittes's and Schoeneberg's theorems.

Finding all Weierstrass points on X₀(N) fixed by some Atkin–Lehner involutions. Besides, the authors have listed them in a table.

The Weierstrass points have played an important role in algebra. For example, in algebraic number theory, they have been used by Schwartz and Hurwitz to determine the group structure of the automorphism groups of compact Riemann surfaces of genus g ≥ 2. Whereas in algebraic geometric coding theory, if one knows a Weierstrass nongap sequence of a Weierstrass point, then one is able to estimate parameters of codes in a concrete way. Finally, the set of Weierstrass points is useful in studying arithmetic and geometric properties of X₀(N).

Current accounting practice tends to split environmental complexities into quantifiable, codified elements, producing codified simplifications of the “complex” in pursuit of environmental externalities. This has led to standardization, but has done little to motivate organizations to engage in more environmentally-aware behavior that transcends the coercive dimensions of codification. The work of Alexander von Humboldt (1769–1859) can bring new insights and perspectives to social and environmental accounting (SEA). In discussing Humboldt's philosophy of understanding the interconnectedness between people, their contexts (cultures) and their environment, the authors contribute to the emerging SEA literature on notions of interconnectedness and the web of accountabilities. The authors also explore how a Humboldtian approach may help break through the current epistemological boundaries of SEA by combining accurate measurement with imagery to make the “complex” manageable whilst embracing interconnectedness and hermeneutics.

In this conceptual paper, the authors humbly draw on Humboldt's legacy and explore the underlying philosophical assumptions of Humboldtian science. The authors then contrast these with current SEA approaches in the literature and derive new insights into their intentionality and practical use.

Re-examining Humboldt's pioneering work enables us to pinpoint what might be missing from current SEA approaches and debates. Humboldt upheld an “ethics of precision,” which included both measurement accuracy and qualitative relevance, and combined hands-on scientific fieldwork with the aesthetic ideals and interconnectedness of the age of Romanticism. Drawing on Humboldtian science, the authors propose focusing on the interconnectedness of nature and humanity, embracing the qualitative and hermeneutical and including aesthetics and emotion in environmental visualizations.

The paper elucidates why and how Humboldtian science might inform, guide and enhance the emancipatory potential of SEA in the 21st century. Specifically, the authors discuss Humboldt's approach of linking accurate measurement with imagery to convey a sense of interconnectedness.

This paper aims to contribute to research on management training and development by exploring the impact of extensive training labeled as drill on coping with critical situations. More specifically, it inquires into conditions and supplements for drill to move from mere adaptation to exaptation, relating to the transfer of drilled procedures to serve novel requirements, in events involving different types of surprise.

The paper adopts an interpretive research approach. Data were collected through semi-structured interviews with members of the Austrian Military on cases of resilient field action in manifold situations of surprise.

The paper reveals that two different kinds of drill lead to properties that are essential for recovery from shock during critical events: the pure drill and the preaptative drill. Pure drill enables automatized action in situations when time or emotional pressure is too high for reflection or consideration of different options. Preaptative drill, pertaining to drill enhanced with background knowledge, leads to adaption or even exaptation of automatized action through reflection.

The present paper is the first to show the potential impact of drill on the ability to deal with specific kinds of surprise. It suggests that incorporating explanatory background knowledge about why and how rules and learned behaviors that were created into training programs can be of vital importance for dealing with surprise successfully.

With the help of “self-learning” algorithms and high computing power, companies are transforming Big Data into artificial intelligence (AI)-powered information and gaining economic benefits. AI-powered information and Big Data (simply data henceforth) have quickly become some of the most important strategic resources in the global economy. However, their value is not (yet) formally recognized in financial statements, which leads to a growing gap between book and market values and thus limited decision usefulness of the underlying financial statements. The objective of this paper is to identify ways in which the value of data can be reported to improve decision usefulness.

Based on the authors' experience as both long-term practitioners and theoretical accounting scholars, the authors conceptualize and draw up a potential data value chain and show the transformation from raw Big Data to business-relevant AI-powered information during its process.

Analyzing current International Financial Reporting Standards (IFRS) regulations and their applicability, the authors show that current regulations are insufficient to provide useful information on the value of data. Following this, the authors propose a Framework for AI-powered Information and Big Data (FAIIBD) Reporting. This framework also provides insights on the (good) governance of data with the purpose of increasing decision usefulness and connecting to existing frameworks even further. In the conclusion, the authors raise questions concerning this framework that may be worthy of discussion in the scholarly community.

Scholars and practitioners alike are invited to follow up on the conceptual framework from many perspectives.

The framework can serve as a guide towards a better understanding of how to recognize and report AI-powered information and by that (a) limit the valuation gap between book and market value and (b) enhance decision usefulness of financial reporting.

This article proposes a conceptual framework in IFRS to regulators to better deal with the value of AI-powered information and improve the good governance of (Big)data.

Looking at the limits of artificial intelligence (AI) and controlling based on complexity and system-theoretical deliberations, the authors aimed to derive a future outlook of the possible applications and provide insights into a future complementary of human–machine information processing. Derived from these examples, the authors propose a research agenda in five areas to further the field.

This article is conceptual in its nature, yet a theoretically informed semi-systematic literature review from various disciplines together with empirically validated future research questions provides the background of the overall narration.

AI is found to be severely limited in its application to controlling and is discussed from the perspectives of complexity and cybernetics. A total of three such limits, namely the Bremermann limit, the problems with a partial detectability and controllability of complex systems and the inherent biases in the complementarity of human and machine information processing, are presented as salient and representative examples. The authors then go on and carefully illustrate how a human–machine collaboration could look like depending on the specifics of the task and the environment. With this, the authors propose different angles on future research that could revolutionise the application of AI in accounting leadership.

Future research on the value promises of AI in controlling needs to take into account physical and computational effects and may embrace a complexity lens.

AI may have severe limits in its application for accounting and controlling because of the vast amount of information in complex systems.

The research agenda consists of five areas that are derived from the previous discussion. These areas are as follows: organisational transformation, human–machine collaboration, regulation, technological innovation and ethical considerations. For each of these areas, the research questions, potential theoretical underpinnings as well as methodological considerations are provided.

This study aims to contribute to the body of scientific knowledge about teaching and promoting social entrepreneurship in higher education institutions (HEIs) based on a measurement before and after concluding an educational experience.

It tests hypotheses to draw conclusions from analyzing the pre- and post-test results of three study cases with different training experiences, to know the characteristics of the 304 participants.

The study indicated that incorporating transversal social entrepreneurship projects in various courses resulted in students feeling more capable regarding their social entrepreneurship potential.

The study presents the analysis of social entrepreneur training in three different curricular study cases. The information obtained adds value to social entrepreneurship education research that takes social entrepreneurship beyond business schools.

This study aims to investigate the relationship between shared leadership (SL) and decision quality, utilizing shared leadership theory (SLT) and behavioral decision theory (BDT). The authors will explore the mediating role of “decision comprehensiveness” in the SL–decision quality linkage. Additionally, the authors will examine how individual “self-leadership” and “debate” among team members moderate the relationship between SL and decision comprehensiveness.

The authors tested the hypothesized moderated mediation model using a sample of 506 professionals employed in 112 research and development (R&D) teams, along with their direct managers from large Italian firms. To examine the relationships, the authors employed confirmatory factor analyses and path analyses. In order to address endogeneity concerns, the authors incorporated an instrumental variable, namely delegation, into the analysis.

SL positively influences decision quality, mediated by decision comprehensiveness, where teams include comprehensive information in decision-making. The level of debate among team members positively moderates the SL–decision comprehensiveness relationship. High levels of self-leadership can harm SL by reducing decision comprehensiveness, indicating a downside. However, low or moderate levels of self-leadership do not harm decision comprehensiveness and can even benefit SL.

This is the first work to investigate the relationship between SL and decision quality, shedding light on the mechanisms underlying this association. By integrating SLT and BDT, the authors provide insights into how managers can make higher-quality decisions within self-leading teams. Moreover, this research makes a distinct contribution to the field of self-leadership by delineating its boundaries and identifying a potentially negative aspect within the self-influence process.

The purpose of this paper is to explore why, despite the development of a hybrid investing logic, funding problems are so persistent for early-stage Cleantech ventures (“Cleantechs”). An institutional logics lens is adopted to analyze how key actors' perceptions and communications of the Cleantech value proposition shape information asymmetries (IAs).

A mixed methods approach draws on 82 Cleantech pitch decks and 31 investment guidance documents, and insights from interviews with 42 key informants and nine Cleantech CEOs and their investors.

IAs persist, first of all, because key investor and entrepreneurial actors combine different goals in the hybrid Cleantech value proposition. Interestingly, the analysis of Environmental Performance Indicators (EPIs) as a critical communication tool reveals a further mismatch in how actors actually combine logics. The authors ultimately identify three emergent actor roles – traditional laggard, developer and boundary spanner – that present a framework of how the three most influential actor groups develop EPIs and via that a hybrid Cleantech financing logic to overcome IAs.

The paper enhances the entrepreneurial finance literature primarily by showing that in contexts of hybrid investing a more nuanced understanding of institutional logics in terms of ends and means is critical to overcome IAs. While prior works highlight goal incompatibilities, the findings here suggest that the (in-)compatibility of goals as well as EPI choices of the same actors is likely to be the key explanandum for the stickiness of IAs and the funding gap. The novel emerging role framework offers additional theoretical, policy and practical advances for hybrid logic development.

Leading with vision while granting employees autonomy is one effective organizational response to the demands of a dynamic external environment. The former is thought to align followers' behavior by providing guidance, the latter to increase variance in their behavior by relinquishing control; both exert beneficial but distinct effects on organizational performance. What has remained uncharted heretofore is how these leader behaviors shape their followers' cognition and, subsequently, yield improvements in performance. The authors argue that a leader's vision communication transforms followers' cognitive representation of their work. This not only enables them to specify their goals in alignment with the vision (goal clarity) but also to locate the meaning of their work within the bigger picture of the vision (construal level). By contrast, perceived autonomy in terms of power-sharing might directly affect followers' work engagement more narrowly.

The authors tested the model on a sample of 408 employees from eleven enterprises of a holding company. In the survey, employees reported perceived vision communication and autonomy provided by their leader. Furthermore, the authors assessed the employees' goal attainment. To capture how employees represent their daily work activities, the authors measured their construal level and their goal clarity.

The results show that both perceived vision communication and granted autonomy improve employees' goal achievement. Moreover, two processes mediate the relationship between vision communication and goal achievement in followers: first, specifying goals in terms of clarity; second, composing a higher-level mental construal of their work. In contrast, no mediation of empowering leader behaviors was found.

Better goal achievement through visionary leadership is therefore achieved through cognitive alignment of followers, while leader-granted autonomy acts as a motivational tool directly on performance.