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The privacy calculus based on a single stakeholder failed to explain users' co-owned information disclosure owing to the uniqueness of co-owned information. Drawing on collective privacy calculus theory and impression management theory, this study attempts to explore the co-owned information disclosure of social network platform users from a collective perspective rather than an individual perspective.

Drawing on collective privacy calculus theory and impression management theory, this study explores the co-owned information disclosure of social network platform users from a collective perspective rather than an individual perspective based on a survey of 740 respondents.

This study finds that self-presentation and others presentation directly positively affect users' co-owned information disclosure. Also, self-presentation, others presentation and relationship presentation indirectly positively affect users' co-owned information disclosure via relationship support. Furthermore, personal privacy concern, others' privacy concern and relationship privacy concern indirectly negatively affect users' co-owned information disclosure via relationship risk.

The findings develop the theory of collective privacy calculus and impression management, which offer insights into the design of the collective privacy protection function of social network platform service providers.

This study aims to investigate whether firms involved in a major corruption scandal, with broad ramifications across several emerging and advanced markets, design the content of their corporate codes of conduct to either improve corporate ethical standards and practices or merely manipulate the impression of stakeholders.

This study adopts an impression management perspective. It uses content analysis techniques to examine the codes of conduct adopted by seven Brazilian engineering and construction multinationals accused of corruption. The analysis covered five major themes: (1) forms of corruption, (2) values or principles, (3) interested parties, (4) procedures and routines and (5) punitive action.

The study provides detailed evidence that the codes of conduct adopted by these firms are mere artifices that aimed at meeting legal requirements but do not target the relevant corporate audience involved in grand corruption. At best, such a code may impede petty and bureaucratic corruption.

This research contributes to improving the understanding of how Latin American multinationals adopted codes of conduct after a major scandal and how they failed—at least to some extent—to design codes complying with established corporate governance principles. It shows that management manipulated the impression of stakeholders by selectively adopting or omitting certain terms, examining or concealing various issues and addressing mainly petty crimes rather than grand corruption. It also identifies areas where Western ethical values conflict with established practices and cultural norms in Latin America.

The worldwide imposition of lockdown measures to control the 2020 coronavirus disease 2019 (COVID-19) outbreak has shifted most executive communications with external stakeholders online, resulting in quick responses from stakeholders. This study aims to understand how presentational styles exhibited in online communication induce immediate audience responses and empirically test the effectiveness of reactive impression management tactics.

The authors analyze presentational styles using MP3 files containing executive utterances during earnings call conferences held by S&P 100-listed firms after June 2020, the quarter after the World Health Organization declared the COVID-19 outbreak a pandemic on March 11, 2020. Using timestamps, the authors link each utterance to a 1-minute interval change in the ask/bid prices of the stocks that occurs a minute after the corresponding utterance begins.

Exhibiting an informational presentation style in earnings calls leads to positive and immediate audience responses. Managers tend to increase their reliance on promotional presentation styles rather than on informational ones when quarterly earnings exceed market forecasts.

Drawing on organizational genre theory, this research identifies the discrepancy between the presentation styles that audiences positively respond to and those that managers tend to exhibit in earnings calls and provides a reactive impression management typology for immediate responses from online audiences.

Mothers sharing images and information on social media about their children is a contemporary cultural norm. While the practice has been heavily discussed in popular media, there is a lack of empirical research examining the phenomenon from the perspectives of parents and adolescent children in China. The current study aims to find out whether or not mothers and their children engage in discussions about sharenting and how adolescents negotiate their privacy concerns with their mothers.

The current study examined how parents and their children make sense of sharenting via semi-structured interviews with 16 Chinese mothers. In addition, the study enlisted 21 adolescents to examine their perspectives on sharenting. Data were analyzed using thematic analysis.

Results showed that although documentation is articulated as the primary sharenting motivation, identity management is a major drive behind sharenting. The dynamics between mothers and their children, as well as between adolescents and their parents, are also explored regarding the issues of consent, privacy and identity.

This study has theoretical implications for the communication privacy management (CPM) theory, as it underscores the dynamic nature of privacy management, shaped by cultural norms, family dynamics and evolving communication technologies. It also adds value for campaign practitioners to provide education programs on the serious consequences of sharenting.

This research serves as a starting point to further explore a child’s entrance to adulthood as our culture’s first true digital natives who will bear extensive online and offline identities.

Risk information provides information to enable stakeholders to make informed decisions about a company. Corporate communications should be readable and unbiased so as not to hamper disclosure usefulness. This study assesses whether risk disclosures in the integrated reports are readable and unbiased.

The readability and narrative tone of South African listed companies' risk and risk management disclosures as disclosed in their integrated reports are analysed using automated software for the Top 40 JSE listed companies from 2015 to 2019.

The results show that risk and risk management disclosures are unreadable and lack any improvement in readability during the period. Additionally, these disclosures are biased toward narrative tones signalling communality and certainty.

The study adds to the literature on the readability of corporate reports, by focussing on the readability and narrative tone of risk and risk management disclosures during a period of increased scrutiny over the content of such disclosures. Also, by analysing risk disclosure and risk management disclosure separately, and by performing trend analysis to determine whether requirement changes related to content (specifically King IV) affect readability and narrative tones.

This paper aims to explore the role of the researcher’s emotions in ethnographic practice in accounting research. This paper focuses on shame as an emotion that lingers on, despite the efforts to work through those emotions.

The authors conducted a collective autoethnography to make sense of the fieldwork and after-fieldwork emotions and their consequences. This autoethnography began with the three authors discovering their shared feeling of shame.

Building on Hochschild’s theory (1979, 1983) on emotional labor, the authors demonstrate how shame emerged as a central and lingering emotion of the ethnographies beyond an emotional labor process. The authors show how a double shame appeared toward the field participants and the academic accounting community, affecting the writing and the work.

The authors demonstrate that the perception of the research community’s rules of feelings gives rise to emotions that ultimately change the work. The authors show how collective autoethnography can help accounting research to acknowledge and give room to emotions.

As a counterproductive interpersonal work behavior, knowledge hiding inhibits team creativity, hampers collaboration and ultimately has a detrimental impact on organizational performance. Drawing upon the impression management perspective. This study aims to investigate how and when employees’ political skill affects their knowledge-hiding behavior in real work contexts.

The authors tested the hypotheses using data gathered from 266 employees in China using a time-lagged research design.

The results indicate that political skill positively influences knowledge hiding through the supplication strategy. Moreover, the positive effect of political skill on this strategy is stronger under higher levels of competition.

A cross-sectional design and the use of self-report questionnaires are the limitations of this study.

The authors contribute to the literature on the emergence of knowledge hiding by identifying an impression management perspective. The authors also contribute to the literature on political skill by exploring the potential negative effects of political skill in the interpersonal interaction. Moreover, the authors enrich the understanding of the literature in competitive climate by introducing the impression management theory and exploring its influence on knowledge floating.

The purpose of this paper is to explore how effectively leading sustainable hotels have integrated Sustainable Development Goals (SDGs) into their reporting. The main aim is to pinpoint areas for improvement concerning SDG reporting which can help the hospitality industry to achieve a transformation in a more SDG-aligned global tourism system.

For this study, a content analysis technique was used to extract the information regarding strategic consistency of SDG reporting. Both qualitative and quantitative approaches were applied to the analysis of this information. This paper seeks to assess the extent to which the materiality analysis, corporate targets and performance indicators defined by the world’s top sustainable hotels in their sustainability reports are consistent with those SDGs linked to the business. To that end, the authors have selected the most sustainable hotels according to the SAM Corporate Sustainability Assessment in 2020.

The results of this study show that the most sustainable hotel companies did not take a strategic consistency approach when reporting the SDGs. These findings identify four areas for improvement concerning reporting, which may promote the adoption of a strategic and consistent approach in SDG reporting.

This study includes a set of recommendations to provide the market with complete, coherent and comparable information on their contribution to the SDGs and, therefore, foster collective learning to bring about sustainable tourism transformation.

This paper represents a contribution to the discussion on the strategic or symbolic implementation of SDGs at a corporate level. In addition, this paper reflects a deeper understanding of how hotel companies could improve their reporting and management system to contribute to SDGs.

Conflict, between individuals and groups, in organizations is a common phenomenon and can have varied implication for the employee and the organization. This paper aims to determine whether experiencing interpersonal conflict drives employees to engage in prosocial behavior (prohibitive voice) and antisocial behavior (interpersonal deviance). Using Stressor–Emotion Model, Uncertainty Management Theory and Impression Management Motives, this study examines the relationship and explores competence uncertainty as a mediator and perception of politics as a moderator.

This study uses a cross-sectional design where data collected is from 386 employees working in nine different public sector enterprises in India. Structural equation modeling using SPSS AMOS was used to analyze the hypothesized relationships.

The results show that interpersonal conflict leads to both prohibitive voice behavior and interpersonal deviance. However, the mediating role of competence uncertainty is valid only for the effect of conflict on interpersonal deviance. Also, the perception of politics strengthens the positive relationship between interpersonal conflict and competence uncertainty.

To the best of the authors’ knowledge, this is one of the first empirical studies to have validated prosocial and antisocial work behavior as outcomes of interpersonal conflict. Again, this is one of the first few studies to examine the mechanism through which interpersonal conflict impacts interpersonal deviance.

The paper draws extensively from Aristotle’s Poetics, a classical work on the aesthetics of drama. Drawing from symbolic and thematic elements from folklore and mythology, this paper aims to illustrate how the Poetics can be referenced as an allegorical device in the design of culture-building strategies and interventions.

This exploratory paper examines Aristotle’s “Poetics” and the range of creative expression this literature provides as a conceptual design framework for the development of a culture map in creating a distinctive organisational mythology. The Poetics articulates an Aristotelian perspective on theatre which infuses itself as a new language in offering structural and archetypical plot devices in the development of an organisational narrative.

Findings from this explorative study can provide a creative roadmap to culture practitioners and leaders, to be used as a determining reference point in developing culture maps and change management interventions.

Poetics has its detractors, notably Bertolt Brecht and Augusto Boal. Boal examines how Poetics promotes a narrative that suppresses free thinking and encourages a cult of feudal personality, therefore encouraging industrial and cultural oppression, which he rebelled against through the development of his “Theatre of the Oppressed”. This new kind of theatre discarded the Aristotelian model of thinking. Ideas proposed in the Poetics may also lend verisimilitude to the propagation of obsessive consumerism through the definitive symbolism it offers in the development of institutionalised personality cults.

The Poetics as a creatively driven reflexive study provides a forward movement in the study of culture design templates. Its definitive allegorical devices and metaphors act as action principles through which an enterprise culture and its value system can be examined and developed.