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This study aims to examine digital consumer culture and behavior in the community, namely, 180° Movement Digital Training Center (DTC), in Jakarta, Indonesia. It aims to describe the dynamics of digital consumer culture in contemporary society, particularly as experienced by the youth community in Jakarta in the context of socio-technology relations and incorporates it into the diagram of digital consumer culture network.

This research uses a constructivist qualitative approach and socio-technical relation analysis through actor-network theory and digital consumer culture.

The study finds that the individual model of digital consumption is constructed through the process of problematization, interessement, enrollment and mobilization of individuals. It generates a culture in which consumers are constantly up to date with high-intensity information, but within increasingly shorter timeframes, while also considering principles of affordability, needs, desires and satisfaction. The network of digital consumer culture construction among informants is peculiar and unstable.

The study of digital consumer culture within the 180° Movement DTC community highlights how consumer behaviors of its members are facilitated and interconnected within a digital cultural network. However, this research is constrained by the dialectical interplay between Christian principles and the emerging values of consumer culture, a result of the scarcity of theoretical resources and information. This study also provides a specific contribution as a foundation for mapping the volatile digital consumer culture for researchers.

Understanding the socio-technological relationships and consumption behavior of the youth community could help digital platforms tailor their services more effectively. It could also guide the 180° Movement DTC in developing programs that resonate with the youth, bridging the gap between the physical and virtual realms. Ultimately, this could lead to a more engaged and digitally literate society.

This study contributes to a broader societal understanding of how digital technology is shaping consumer behavior and identity within youth communities, which can influence social dynamics and interactions. It provides insights into the potential social impacts of digital technology, such as changes in relationships, communication patterns and self-perception, informing societal discourse on digital culture.

In addition to presenting socio-technological analysis on Indonesian consumer culture using actor-network theory, some also show that studies on digital connectivity ambivalence that concern the relationship between humans as actors and non-humans as actors have become one of the popular sociology studies at present.

This paper aims to explore how a shared service centre (SSC) is mobilised in a power-dominant context of a Chinese state-owned enterprise (SOE). Specifically, it examines the mobilisation of SSC within this multi-divisional SOE, the role and dynamics of actors involved and the influence of changes in the integrated information system (IIS) during the mobilisation process.

The study follows a qualitative case study methodology. The authors draw on actor-network theory to examine the network and translation processes constructed in mobilising SSC in the chosen SOE. The data sources of this study were collected through semi-structured interviews, observations and documentary reviews.

The mobilisation of SSC is not a linear process but rather a “spiral” interplay through continuous interactions and compromises between human and non-human actors. Power gave the core actor as an orchestrator legitimacy and formality to reduce resistance and obstruction in translation for the mobilisation of SSC. The changes in IIS appear to facilitate the interaction between the heterogeneous actors.

This case study contributes towards understanding the mobilisation of SSC in a power-dominant context by highlighting the impact of changes in IIS and the details of the mobilisation of SSC in terms of the role played by both the individual actors and the technology.

This study provides a broader understanding of the interactions of the heterogeneous actors for mobilising SSC in a power-dominant context. More importantly, the study inspires future research into examining how SSC practices unfold and how the changes in IIS influence the mobilisation of SSC.

This study aims to analyse the attempts of taught master course students' publications from actor-network theoretic (ANT) perspectives based on the authors' experiences.

In this study, self-study was chosen as the research method. Self-study is a qualitative research approach based on autobiography, available materials, narratives or memory-work for researchers to investigate their own practice from professional and personal experiences and work with critical friends. In this study, self-study was conducted based on the reflective narratives of three authors (the students, Authors 1 and 2, and the lecturer, Author 3), which aims to examine the meanings and explanations of the authors' ordinary experiences and investigate a variety of their emotional memories.

By drawing on ANT, this study explored how the authors translated the assignment tasks into publications by negotiating and interacting with various human and non-human actors – academic journals. The journal articles, however, were not solely the outcome of the academic endevours of the authors. Instead, the journals played a role in helping the authors learn about the academic rigour and gain confidence in their own capabilities. Further, the journals also reinforced the academic partnerships between the authors through collaboration on drafting and revising their manuscripts.

Firstly, this process of helping students publish their papers should focus on their learning and experience rather than merely promoting competition. Additionally, the importance of reaching an agreement on role division and collaborative work ethics needs to be emphasised.

As publications have become increasingly important for graduate students, this study sheds light on the experience of taught master's course students (TMCSs) and their lecturer in jointly publishing papers. While doctoral student publications have received significant attention, TMCSs' publications have not been extensively studied, making this research valuable and original.

This paper explores flexible working practices (FWPs) and takes a critical view that argues a need to consider not only access to digital technological resources but also the vast array of factors that constrain one’s ability to use technology for its intended benefits, as constituting the digital divide post-COVID-19 lockdown.

Using a critical evaluation of the extant literature, we engage in a conceptual undertaking to develop theoretical propositions that form the basis for future empirical undertakings. To theoretically ground the arguments raised, we deploy the ontological lens of actor-network theory to illuminate the socio-technical dimensions of the digital divide in light of FWPs.

Since the COVID-19 pandemic, the need to adopt socially distanced work practices has become a reality for many organisations. We find that the adoption of FWPs, enabled by digital technologies, simultaneously signals hidden inequalities. We also develop a conceptual framework which depicts user responses in different technology environments that can either be limiting or enabling for individuals’ work productivity.

With regards to the digital divide, attention has often focused on access to digital technologies, as the term “digital divide” portrays. The implication is that the array of factors and resources that individuals are heterogeneously networked to, which also constitute the digital divide, is often taken for granted. We take a different ontological view that brings to the fore other factors at play within an individual’s network of relations.

本文擬探索彈性工作安排,並以批判性的觀點、去論證當我們探討2019冠狀病毒病封鎖解除後的數字鴻溝究竟是由什麼組成時,我們必須考慮數字技術資源的使用權限,以及關注各個有關的因素,因這些因素限制了我們從應用技術獲得預期效益的能力。

我們對現存文獻作批判性的評價,藉此參與一項概念性的工作,以便能建立可以成為將來實證性工作基礎的理論命題;為使提出的論點能得到理論上的依據,我們使用行動者網絡理論的本體論鏡頭,去闡明鑒於彈性工作安排的數字鴻溝的各個社會技術維度。

由於2019冠狀病毒病大爆發的關係,許多機構和組織都因實際情況而需採用保持社交距離的工作安排。我們發現、當我們採用有賴數字技術的發展而成行的彈性工作安排時,我們同時也會使不為人知的不平等狀況浮現出來;我們也注意到、不同的技術環境會限制個人的工作生產力,又或相反地助其建立工作生產力;就此,我們建立了一個可以描繪就這些不同的技術環境、用戶會如何回應的概念框架。

就數字鴻溝而言,人們的關注總放在數字技術使用權限的差異上,就如數字鴻溝這個術語所塑造的形象一樣。這種關注可能帶來的影響是即使有不同的因素和資源、即使個人會以各種形式與不同的因素和資源聯繫起來,而這些因素和資源構成了數字鴻溝,人們卻把這些因素和資源視為理所當然。我們採用不同的本體論觀點,希望藉此使個人關係網絡內起著作用的其它因素能突顯出來、免被忽視。

The purpose of this paper is to emphasize the needs to understand the barrier and determinant factors in knowledge sharing (KS), to find the common ones and subsequently to build a general framework that can be referred to in designing a KS tool that addresses the common factors.

The approach comprises of two major steps which are to survey the past literature to determine the most common barriers and determinant factors from various unique KS domains and to qualify the factor as the common one based on its presence in at least three to five KS domains. The grounded theory is used to analyze the past literature and to perform categorization.

This paper helps in the summarization of categories and subcategories of barriers and determinants and demonstration on the mapping between them.

This paper has not proved the actual use of the framework in building a KS tool based on the framework.

The common factors are based on at least 60 references of KS implementation such that it is useful for large area of application domains that require building KS tools.

This paper presents the understanding on the common factors and association between the barriers and determinants in building the general framework in which the application of the framework is demonstrated using actor network theory.

This research aims to examine the performativity of corporate reports as an example of an accounting inscription that can frame the relationship between Aboriginal and Torres Strait Islander entities and their stakeholders. The framing and overflow effects of these reports have been explored to consider whether they strengthen or undermine the reputation and capability of these community-controlled entities.

Aligned with actor–network theory and a decolonising research protocol, qualitative interviews were conducted with senior managers and directors of Aboriginal and Torres Strait Islander entities and their key stakeholders to explore their experiences of corporate reporting. Additional analysis of these organisations' annual reports was conducted to corroborate key reporting themes.

This research has identified a dual role for corporate reporting, simultaneously framing performance against an expectation of failure, but with the potential for accounting inscriptions to highlight positive contributions to cultural and community priorities. It also indicates the need for sector specifics within the reporting frameworks and adequate resourcing for Aboriginal and Torres Strait Islander entities to meet reporting obligations.

This research makes policy-based recommendations in terms of user-driven and culturally informed performance measures. It also highlights the importance of adequate funding for Aboriginal and Torres Strait Islander entities to carry out meaningful performance evaluations beyond the preparation of financial statements.

One of the few empirical studies to capture the performativity of accounting inscriptions from the perspective of Aboriginal and Torres Strait Islander entities. This sector has received minimal attention within the accounting discipline, despite significantly contributing to community well-being and cultural protection. There is emancipatory potential via policy frameworks that resonate with Aboriginal and Torres Strait Islander cultural beliefs and practices.

Existing performance assessment frameworks, such as the Sustainable Development Goals (SDGs), struggle to incorporate diverse voices and representations of heterogeneous contexts. Cities, in particular, present a challenging context for sustainability performance assessment as they pursue new forms of governance based on the multiplicity of actors and inter-organisational collaboration. This study explores how sustainability performance accounts are created at the urban level within collaborative forms of governance and amidst the plethora of available devices for performance assessment.

This study adopts a case study approach. Qualitative methods are mobilised to study a large European project focused on the urban transition to a circular economy in six participating cities. The construction of sustainability performance accounts is studied via the Actor-Network Theory lens.

The study highlights that when it comes to sustainability assessment in city initiatives, existing performance assessment devices are adapted and modified to fit local needs and other sources of performance information are spontaneously mobilised to address the different dimensions of sustainability.

This study contributes to the public sector accounting literature by explaining the process of modifying existing devices for performance assessment to allow for the co-creation of accounts and by illuminating the spontaneous way in which performance information is generated and combined.

In this article, we reflect on how smart technology is transforming service research discourses about service innovation and value co-creation. We adopt the concept of technology smartness’ to refer to the ability of technology to sense, adapt and learn from interactions. Accordingly, we seek to address how smart technologies (i.e. cognitive and distributed technology) can be powerful resources, capable of innovating in relation to actors’ agency, the structure of the service ecosystem and value co-creation practices.

This conceptual article integrates evidence from the existing theories with illustrative examples to advance research on service innovation and value co-creation.

Through the performative utterances of new tech words, such as onlife and materiality, this article identifies the emergence of innovative forms of agency and structure. Onlife agency entails automated, relational and performative forms, which provide for new decision-making capabilities and expanded opportunities to co-create value. Phygital materiality pertains to new structural features, comprised of new resources and contexts that have distinctive intelligence, autonomy and performativity. The dialectic between onlife agency and phygital materiality (structure) lies in the agencement of smart tech–enabled value co-creation practices based on the notion of becoming that involves not only resources but also actors and contexts.

This paper proposes a novel conceptual framework that advances a tech-based ecology for service ecosystems, in which value co-creation is enacted by the smartness of technology, which emerges through systemic and performative intra-actions between actors (onlife agency), resources and contexts (phygital materiality and structure).

This paper aims to examine the theoretical underpinnings of international financial reporting standards (IFRS)-related studies and offers directions for theoretical and empirical research. Specifically, this study examines the main theories in IFRS adoption research (i.e. adoption, compliance and effects).

The sample contains 67 empirical papers that have used theories and was collected from Web of Science database. This study uses a systematic review technique.

Generally, the review shows the prevalent and pervasive use of institutional theories of isomorphism across all the three areas of IFRS adoption. Particularly, regarding IFRS adoption stream, this study finds the institutional theory as a dominant theory used to explain IFRS diffusion around the globe. For IFRS compliance, this study finds that the agency and the capital need theories are widely used. For IFRS adoption effects stream, this study finds a few studies using the contingency and neo-institutional theories. Overall, the review provides theoretical lens for IFRS adoption, IFRS compliance and IFRS adoption effects.

Given the lack of a well-defined set of theories in the domain of accounting, the findings provide further guidance on theory building within the field. Further, accounting regulators, academics and practitioners may benefit from the findings when explaining various changes in the world of accounting.

The paper explores the potential value of urban assemblage theory as a conceptual framework for understanding the role heritage has in social sustainable urban placemaking. The authors conceptualise urban placemaking as a dynamic and complex social assemblage. Heritage is one of the many dimensions of such a complex and dynamic urban assembly. Based on the approach to urban assemblage theory, the authors aim to uncover how postindustrial city-making unfolds. When approaching the case studies, the authors ask the following: Whose city for which citizens are visible through the selected case studies? How is social sustainability achieved through heritage in urban placemaking?

The main research material is derived from theoretical literature and the testing of an assemblage methodological approach through three Norwegian urban regeneration case studies where heritage partake in urban placemaking. The three case studies are the Tukthus wall (what is left of an 19th century old prison), the Vulkan neighbourhood (an 19th century industrial working area) and Sørengkaia (an 19th century industrial harbour area) in Oslo, Norway. The three case studies are representing urban regeneration projects which are common worldwide, and not at least in a European context.

The paper reveals the dynamic factors and processes at play in urban placemaking, which has its own distinct character by the uses of heritage in each of the case study areas. Placemaking could produce “closed” systems which are stable in accordance with its original functions, or they could be “open” systems affected by the various drivers of change. The paper shows how these forces are depending on two sets of binary forces at play in urban placemaking: forces of “assemblages” co-creating a place versus destabilising forces of “disassembly” which is redefining the place as a process affected by reassembled placemaking.

For research, the authors focus on the implications this paper has for the field of urban heritage studies as it provides a useful framework to capture the dynamic complexity of urban heritage areas.

For practice, the authors state that the paper can provide a useful platform for dialogue and critical thinking on strategies being planned.

For society, the paper promotes the significance in terms of fostering an inclusive way of thinking and planning for urban heritage futures.

The paper outlines dynamics of urban regeneration through heritage which are significant for understanding urban transformation as value for offering practical solutions to social problems in urban planning. The assemblage methodological approach (1) makes awareness of the dynamic processes at play in urban placemaking and makes the ground for mapping issue at stake in urban placemaking; (2) becomes a source for modelling urban regeneration through heritage by defining a conceptual framework of dynamic interactions in urban placemaking; and (3) defines a critically reflexive tool for evaluating good versus bad (heritage-led) urban development projects.