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Book part
Publication date: 3 May 2012

Bruce R. Neumann, Eric Cauvin and Michael L. Roberts

In the growing debate about designing new management control systems (MCS) to include stakeholder values, there has been little discussion about information overload. Stakeholder…

Abstract

In the growing debate about designing new management control systems (MCS) to include stakeholder values, there has been little discussion about information overload. Stakeholder advocates call for including more environmental and related social disclosures but do not consider how information overload might impair the use and interpretation of corporate performance measures. As we know, shareholders and boards of directors are most concerned with market data such as earnings per share, dividend rates, and market value growth. In this chapter, we assert that management control system designers must consider information overload before expanding the MCS to include social and nonfinancial disclosures.

The paradox in expanding MCS is that demand for sustainability performance measures will likely result in overload for both information preparers and information users. Corporate Social Responsibility (CSR) and similar sustainability disclosures are likely to overload MCS and overwhelm the readers and users by performance reports that include multiple dimensions.

CSR affects the design of companies' annual reports because stakeholders are increasingly concerned with how organizations address their social responsibilities and how they disclose their societal responses. Management accountants are accustomed to providing performance measures within an organization and MCS usually have an internal focus. CFOs are often not accustomed to balancing the needs of stakeholders with those of managers and owners. We suggest that companies and CFOs will face an information overload dilemma in making these determinations, and that users will be overloaded in sifting through the multiple dimensions of information that are increasingly being provided. We suggest that the bias toward financial performance measures will distort both the provision of relevant information and the use of sustainability performance measures. We modified the Epstein and Roy sustainability model (2001) to illustrate some of these potential impacts.

We note that the balanced scorecard (BSC) was developed as one such tool to reflect and communicate multiple measures. We summarize a previous study showing how managers ignored multiple performance measures in a performance scorecard study. We then relate our results to some of the information overload literature to support our suggestion that stakeholders will face many of the same information overload issues and constraints when using and processing social disclosures.

Our summary of the information overload literature results in a call for more interdisciplinary information overload research involving real-world contexts and tasks. We note that most of the extant information overload literature is restricted to discipline-based silo-oriented studies and to simplistic evaluations, brand identification, or forecasting tasks. Our study went into some depth to describe the business, its strategies and objectives, and a comparison of actual results to specific goals. As management control systems evolve or are designed to report sustainability data, the issues surrounding increasing complexity and information overload will become exponentially problematic. We suggest that future research also include consideration of information overload conditions facing preparers and disclosers of sustainability measures.

Book part
Publication date: 13 January 2011

Bree McEwan

The social integration of students within a campus community is vital in enhancing their college experiences. Researchers have sought to determine how best to promote successful…

Abstract

The social integration of students within a campus community is vital in enhancing their college experiences. Researchers have sought to determine how best to promote successful social integration for university students. Traditionally, on-campus orientations and residence hall activities have been used to foster student social integration. However, Facebook and other social networking sites (SNSs) can be used for social integration among students in ways that were never before possible. It is important that student-affairs professionals explore the supportive roles for this that SNSs like Facebook might play, since successful student adjustment within a campus is positively correlated with student retention rates.

College students are already using Facebook to bolster their social networks within the university, but it is worth considering the advantages and disadvantages of promoting the use of SNSs for social integration. Facebook is favored because it offers low levels of self-disclosure in social interactions, it increases the social capital of the university, and it offers students with a unique means of acquiring academic support from both their professors and their peers. Unfortunately, extensive Facebook use can also create a social skills deficit in students, lead students to experience information overload, and cause them to shirk their academic responsibilities.

Facebook is neither a panacea for student engagement nor a signal of the end of meaningful interpersonal connections on campus. Student-affairs professionals should become aware of the ways that students engage with SNSs to leverage opportunities for furthering student integration while remaining aware of the limitations for community building that SNSs present.

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Higher Education Administration with Social Media
Type: Book
ISBN: 978-0-85724-651-6

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Looking for Information
Type: Book
ISBN: 978-1-80382-424-6

Content available
Book part
Publication date: 30 June 2023

Lisa M. Given, Donald O. Case and Rebekah Willson

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Looking for Information
Type: Book
ISBN: 978-1-80382-424-6

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Communicating Knowledge
Type: Book
ISBN: 978-1-80262-104-4

Open Access
Book part
Publication date: 1 October 2018

Rune Ottosen and Steen Steensen

This chapter analyses the Norwegian authorities’ presence on Twitter during the 22 July 2011 terrorist attacks. Twitter activity by two official institutions is analysed in…

Abstract

This chapter analyses the Norwegian authorities’ presence on Twitter during the 22 July 2011 terrorist attacks. Twitter activity by two official institutions is analysed in particular, namely, the blood bank at Oslo University Hospital and the Norwegian Police Security Services (PST). Our findings show that the Norwegian authorities were almost completely absent on Twitter during the critical hours of the terrorist attack, and that there was no coordination and synchronisation of communication from the authorities. This official silence allowed the diffusion of speculation and misinformation to take place; these were neither corrected nor addressed, as the analysed PST case shows. In contrast, the blood bank used Twitter to mobilise blood donors to address an acute problem: a shortage of blood to treat casualties. The chapter concludes by offering recommendations to the authorities for future major incidents.

Details

Social Media Use in Crisis and Risk Communication
Type: Book
ISBN: 978-1-78756-269-1

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Book part
Publication date: 23 May 2022

Julián Ferrer Guerra, Martha Ríos Manríquez and Carlos Alberto Moncada Sierra

Technostress - the difficulty of adapting to technologies - is a psychosocial condition that can affect one’s emotional state and certainly seems to be affecting today’s society…

Abstract

Technostress - the difficulty of adapting to technologies - is a psychosocial condition that can affect one’s emotional state and certainly seems to be affecting today’s society. This is no longer a concept that is exclusive to workers whose work activities are directly related to technology; it now also affects millions of students in education.

Digital migration forced by compulsory confinement has led to technostress in students all over the world, with consequences such as rejection, denial, fear, uncertainty and a series of other problems that affect students’ mental state and integrity. These conditions in turn lead to a decrease in the quality of education, as students become fatigued, tired, or bored by having to spend so much time in front of information and communication technologies.

The purpose of this chapter is to measure the level of technostress in higher education students who have been forced to change from on-site to the online educational models. It is also intended to compare the perception of the same students regarding these two educational models, in order to detect variants that affect their academic performance. The research uses a four-dimensional construct, in addition to analysing students’ perception of each educational model through a fifth dimension. The results show that for students, the forced change from on-site to online education has posed a great challenge, resulting in negation, rejection, and addiction, among other conditions, which together account for a high level of technostress.

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Research in Administrative Sciences Under COVID-19
Type: Book
ISBN: 978-1-80262-298-0

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Continuous Change and Communication in Knowledge Management
Type: Book
ISBN: 978-1-80117-034-5

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The Emergence of the Fourth Industrial Revolution
Type: Book
ISBN: 978-1-78973-994-7

Book part
Publication date: 26 November 2020

Jana Brockhaus, Laura Dicke, Patricia Hauck and Sophia Charlotte Volk

The aim of this chapter is to shed light on a growing phenomenon in communication practice: employees speaking voluntarily for, about or on behalf of their organization, hereafter…

Abstract

The aim of this chapter is to shed light on a growing phenomenon in communication practice: employees speaking voluntarily for, about or on behalf of their organization, hereafter labelled as corporate ambassadors. The goal of this qualitative study is to analyze the role of corporate ambassadors within an organization and explore the perceived benefits and risks from three perspectives: the communication department, other departments such as marketing or human resources, and corporate ambassadors themselves. The research is based on an interdisciplinary literature review and 25 qualitative in-depth interviews with employees in one large, internationally operating German organization. By combining the theoretical and empirical insights, a conceptual framework that depicts the benefits (e.g., joy, increased trust, positive impact on reputation) and risks (e.g., work stress, lack of integration, loss of quality) of integrating corporate ambassadors into the overall communication of the organization was developed. In addition, this chapter suggests two typologies that help to distinguish between different roles of communication professionals and of corporate ambassadors. The contribution of this study is to lay a groundwork for further discussions about corporate ambassadors in the field of corporate communications. The chapter outlines directions for future research and implications for practice on how the framework can be applied in organizations.

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