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This paper aims to explore the important role boundaries play in back-office framing of environmental engagement. This is of particular interest because it is not clear how organizations in an industry without standardized environmental reporting navigate their boundaries behind the scenes and why they engage with the environment the way they do. This element of their environmental identity offers important insights into the emergence of sustainability reporting.

Guided by Miles and Ringham (2019) the authors conduct an ethnography of the Montana ski industry. The ethnography includes extensive on-site observations at nine Montana ski areas and interviews with 16 ski area executives, two regulators and a land development executive.

The authors find three key boundaries – accountability structure, degree of regulatory burden and impact measurement approach – that shape the back-office economic and environmental framing of ski executives (Goffman, 1959, 1974). From these back-office frames the authors identify four front-office cultural performances – community ecosystem, quantitative ownership, approval seeking and advocacy platform – that represent the environmental engagement strategies at these resorts.

Understanding the relationships between boundaries and environmental engagement is an important step in developing appropriate industry-wide environmental accountability and sustainability expectations. The study’s findings extend to other industries that are both highly dependent on the environment and are in the early stages of developing environmental reporting standards.

Ski resorts operate in an industry that is impacted by changes in the natural environment. The authors chronicle the process by which boundaries lead to framing which leads to environmental engagement in this weather-dependent industry. The authors explain the process of environmental identity building, the result of which both precedes environmental reporting and puts such reporting into context. In this sense, the authors show how boundaries are set and maintained in the ski resort industry, and how fundamental these boundaries are to the development of individual companies' environmental engagement strategies.

This study aims to investigate the connections between the adoption of technology, user experience (UX), financial transparency and accountability, specifically focusing on the moderating influence of cultural sensitivity in the Jordanian context.

This study gathered data from 272 participants who are working in the operational Islamic banks in Jordan. Partial least squares structural equation modeling (PLS-SEM) is used for the hypotheses testing.

The results indicate that cultural sensitivity plays a significant role in shaping the UX, consequently influencing perceptions of financial transparency and accountability in e-Islamic finance within the metaverse. This study underscores the intricate interplay between technological advancements, adherence to Sharia principles and diverse cultural expectations, forming the crux of the research.

This research brings a novel perspective by examining the complex connections among technology adoption, UX, financial transparency and accountability, specifically within the distinctive context of Jordan. This research study innovates by checking out how social sensitivity moderates these partnerships, specifically in the context of e-Islamic finance in the metaverse. It adds value to the academic area by shedding light on the intricate interaction between technological development, adherence to Sharia concepts and differing cultural expectations. Ultimately, this adds to a much deeper understanding of the multifaceted nature of this domain.

This paper aims to examine the nature and extent of disclosure on the use of big data by online platform companies and how these disclosures address and discharge stakeholder accountability.

Content analysis of annual reports and data policy documents of 100 online platform companies were used for this study. More specifically, the study develops a comprehensive big data disclosure framework to assess the nature and extent of disclosures provided in corporate reports. This framework also assists in evaluating the effect of the size of the company, industry and country in which they operate on disclosures.

The analysis reveals that most companies made limited disclosure on how they manage big data. Only two of the 100 online platform companies have provided moderate disclosures on big data related issues. The focus of disclosure by the online platform companies is more on data regulation compliance and privacy protection, but significantly less on the accountability and ethical issues of big data use. More specifically, critical issues, such as stakeholder engagement, breaches of customer information and data reporting and controlling mechanisms are largely overlooked in current disclosures. The analysis confirms that current attention has been predominantly given to powerful stakeholders such as regulators as a result of compliance pressure while the accountability pressure has yet to keep up the pace.

The study findings may be limited by the use of a new accountability disclosure index and the specific focus on online platform companies.

Although big data permeates, the number of users and uses grow and big data use has become more ingrained into society, this study provides evidence that ethical and accountability issues persist, even among the largest online companies. The findings of this study improve the understanding of the current state of online companies’ reporting practices on big data use, particularly the issues and gaps in the reporting process, which will help policymakers and standard setters develop future data disclosure policies.

From these findings, the study improves the understanding of the current state of online companies’ reporting practices on big data use, particularly the issues and gaps in the reporting process – which are helpful for policymakers and standard setters to develop data disclosure policies.

This study provides an analysis of ethical and social issues surrounding big data accountability, an emerging but increasingly important area that needs urgent attention and more research. It also adds a new disclosure dimension to the existing accountability literature and provides practical suggestions to balance the interaction between online platform companies and their stakeholders to promote the responsible use of big data.

The purpose of this study is to provide a detailed demonstration of how artificial intelligence (AI) can be used to potentially generate valuable insights and recommendations regarding the role of accounting in addressing key sustainability-related issues.

The study offers a novel method for leveraging AI tools to augment traditional scoping study techniques. The method was used to show how the authors can produce recommendations for potentially enhancing organisational accountability pertaining to seasonal workers.

Through the use of AI and informed by the knowledge base that the authors created, the authors have developed prescriptions that have the potential to advance the interests of seasonal workers. In doing so, the authors have focussed on developing a useful and detailed guide to assist their colleagues to apply AI to various research questions.

This study demonstrates the ability of AI to assist researchers in efficiently finding solutions to social problems. By augmenting traditional scoping study techniques with AI tools, the authors present a framework to assist future research in such areas as accounting and accountability.

Consumers are increasingly choosing social media over other channels and mechanisms for grievance redressal. However, not all social media grievances elicit a response from businesses. Hence, in this research the authors aim to explore the effect of the complainant's social characteristics and the complaint's social and content characteristics on the likelihood of receiving a response to a grievance from the business on social media.

The authors build a conceptual model and then empirically test it to explore the effect of the complainant's characteristics and the complaint's characteristics on the likelihood of response from a business on social media. The authors use data of consumer grievances received by an Indian airline operator on Twitter during two time periods – the first corresponding to lockdown during Covid-19 pandemic, and the second corresponding to the resumption of business as usual following these lockdowns. The authors use logistic regression and the hazard rate model to model the likelihood of response and the response delay, respectively, for social media customer grievances.

Complainants with high social influence are not more likely to get a response for their grievances on social media. While tagging other individuals and business accounts in a social media complaint has negative effect on the likelihood of business response in both the time periods, the effect of tagging regulatory bodies on the likelihood of response was negative only in the Covid-19 lockdown period. The readability and valence of a complaint were found to positively affect the likelihood of response to a social media grievance. However, the effect of valence was significant only in lockdown period.

This research offers insights on what elicits responses from a service provider to consumers' grievances on social media platforms. The extant literature is a plenty on how firms should be engaging consumers on online media and how online communities should be built, but scanty on grievance redressal on social media. This research is, therefore, likely to be useful to service providers who are inclined to improve their grievance handling mechanisms, as well as, to regulatory authorities and ombudsmen.

The purpose of this empirical research is to investigate the influence of interactive virtually present others (VPOs) on a firm response and customers’ reiterated complaints (follow-ups) during service failures. This research follows up on previous experimental studies that suggest VPOs affect the focal customers’ complaint intention.

More than 16,000 posts (of complaints and complainants’ follow-ups) on 13 airline Facebook pages were analyzed using partial least squares.

This empirical study found that customers’ complaints are attended to the extent the complaints are followed up with more comments as supported by VPOs suggesting a contagion effect. Besides, it appears, the squeaky wheel is the one that gets the grease. The interactive virtual presence of others does not have an effect on a firm response toward them, despite their support to complainants and calling the airline to act.

To date, previous experimental studies have only featured a single VPO in potential complainants’ responses; however, in this empirical study the authors take into consideration the interaction of several VPOs in the service failure. Also, the focus is on the influence of VPOs on customers' complaints rather than the other way around.

This paper aims to explore the implications of algorithmic management on careers and employment relationships in the Nigerian gig economy. Specifically, drawing on labour process theory (LPT), this study provides an understanding of the production relations beyond the “traditional standard” to “nonstandard” forms of employment in a gig economy mediated by digital platforms or digital forms of work, especially on ride-hailing platforms (Uber and Bolt).

This study adopted the interpretive qualitative approach and a semi-structured interview of 49 participants, including 46 platform drivers and 3 platform managers from Uber and Bolt.

This study addresses the theoretical underpinnings of the LPT as it relates to algorithmic management and control in the digital platform economy. The study revealed that, despite the ultra-precarious working conditions and persistent uncertainty in employment relations under algorithmic management, the underlying key factors that motivate workers to engage in digital platform work include higher job flexibility and autonomy, as well as having a source of income. This study captured the human-digital interface and labour processes related to digital platform work in Nigeria. Findings of this study also revealed that algorithmic management enables a transactional exchange between platform providers and drivers, while relational exchanges occur between drivers and customers/passengers. Finally, this study highlighted the perceived impact of algorithmic management on the attitude and performance of workers.

The research presents an interesting case study to investigate the influence of algorithmic management and labour processes on employment relationships in the largest emerging economy in Africa.

The study focusses on the legal issues surrounding artificial intelligence (AI), which are being investigated and debated about several European Union initiatives to manage and regulate Information and Communication Technologies. The goal is to discuss the benefits and drawbacks of adopting AI technology and the ramifications for the articulations of law and politics in democratic constitutional countries. Thus, the study aims to identify socio-legal concerns and possible solutions to protect individuals’ interests. The exploratory study is based on statutes, rules, and committee reports. The study has used news pieces, reports issued by organisations and legal websites. The study revealed computer security vulnerabilities, unfairness, bias and discrimination, and legal personhood and intellectual property issues. Issues with privacy and data protection, liability for harm, and lack of accountability will all be discussed. The vulnerability framework is utilised in this chapter to strengthen comprehension of key areas of concern and to motivate risk and impact mitigation solutions to safeguard human welfare. Given the importance of AI’s effects on weak individuals and groups as well as their legal rights, this chapter contributes to the discourse, which is essential. The chapter advances the conversation while appreciating the legal work done in AI and the fact that this sector needs constant review and flexibility. As AI technology advances, new legal challenges, vulnerabilities, and implications for data privacy will inevitably arise, necessitating increased monitoring and research.

The objective of this chapter is to identify the key characteristics of Global Services businesses that will thrive and achieve success in the future. These factors are integrated into three main pillars, which we refer to as the Triple-Win. The first and most obvious pillar is technology as a tool. The second pillar is the design and sustainability of the business model, without which the previous factor would be merely a cost and not an investment. And last but not the least, there is the purpose which gives meaning to the proposal, focusing on the human being and their environment. The DIDPAGA business model sits at the intersection of these three elements.