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This study aims to add to the understanding of the interactive nature of brand love by using a multilayer perspective that incorporates individual, group and societal contexts.

The qualitative empirical study uses abductive reasoning. Its theories and conclusions are grounded in naturally occurring data from an online brand community. The approach revealed new interactive processes of brand love.

This study extends our understanding of the interactive nature of brand love by adopting a layered perspective incorporating micro- (individual), meso- (in-group), macro- (in-group vs out-group) and mega-layer (societal) social dynamics that complements the predominant focus on individual psychological processes. It challenges the linear, monodirectional trajectory approach to brand love, suggesting that brand love is in constant flux as individuals move across the layers in their identification with the brand.

This study provides data from one destination brand in Finland. Future studies could consider other types of brands and contexts in other countries and cultures.

This study shows brand managers that brand lovers can be divided into subgroups with distinct drivers of their love to which brand managers should attend.

To the best of the authors’ knowledge, this is the first attempt to describe the interactive nature of brand love through interactions between and within four layers of brand love. Furthermore, this study enhances our understanding of the contradictory aspects of brand love.

Large-scale text-based data increasingly poses methodological challenges due to its size, scope and nature, requiring sophisticated methods for managing, visualizing, analyzing and interpreting such data. This paper aims to propose semantic network analysis (SemNA) as one possible solution to these challenges, showcasing its potential for consumer and marketing researchers through three application areas in phygital contexts.

This paper outlines three general application areas for SemNA in phygital contexts and presents specific use cases, data collection methodologies, analyses, findings and discussions for each application area.

The paper uncovers three application areas and use cases where SemNA holds promise for providing valuable insights and driving further adoption of the method: (1) Investigating phygital experiences and consumption phenomena; (2) Exploring phygital consumer and market discourse, trends and practices; and (3) Capturing phygital social constructs.

The limitations section highlights the specific challenges of the qualitative, interpretivist approach to SemNA, along with general methodological constraints.

Practical implications highlight SemNA as a pragmatic tool for managers to analyze and visualize company-/brand-related data, supporting strategic decision-making in physical, digital and phygital spaces.

This paper contributes to the expanding body of computational, tool-based methods by providing an overview of application areas for the qualitative, interpretivist approach to SemNA in consumer and marketing research. It emphasizes the diversity of research contexts and data, where the boundaries between physical and digital spaces have become increasingly intertwined with physical and digital elements closely integrated – a phenomenon known as phygital.

This paper contributes to the field of public services’ performance measurement systems by proposing a benchmarking-based methodology that improves the effective use of big and open data in analyzing and evaluating efficiency, for supporting internal decision-making processes of public entities.

The proposed methodology uses data envelopment analysis in combination with a multivariate outlier detection algorithm—local outlier factor—to ensure the proper exploitation of the data available for efficiency evaluation in the presence of the multidimensional datasets with anomalous values that often characterize big and open data. An empirical implementation of the proposed methodology was conducted on waste management services provided in Italy.

The paper addresses the problem of misleading targets for entities that are erroneously deemed inefficient when applying data envelopment analysis to real-life datasets containing outliers. The proposed approach makes big and open data useful in evaluating relative efficiency, and it supports the development of performance-based strategies and policies by public entities from a data-driven public sector perspective.

Few empirical studies have explored how to make the use of big and open data more feasible for performance measurement systems in the public sector, addressing the challenges related to data quality and the need for analytical tools readily usable from a managerial perspective, given the poor diffusion of technical skills in public organizations. The paper fills this research gap by proposing a methodology that allows for exploiting the opportunities offered by big and open data for supporting internal decision-making processes within the public services context.

The purpose of this paper is to explore and establish the contours of trust in learning analytics and to establish steps that institutions might take to address the “trust deficit” in learning analytics.

“Trust” has always been part and parcel of learning analytics research and practice, but concerns around privacy, bias, the increasing reach of learning analytics, the “black box” of artificial intelligence and the commercialization of teaching and learning suggest that we should not take stakeholder trust for granted. While there have been attempts to explore and map students’ and staff perceptions of trust, there is no agreement on the contours of trust. Thirty-one experts in learning analytics research participated in a qualitative Delphi study.

This study achieved agreement on a working definition of trust in learning analytics, and on factors that impact on trusting data, trusting institutional understandings of student success and the design and implementation of learning analytics. In addition, it identifies those factors that might increase levels of trust in learning analytics for students, faculty and broader.

The study is based on expert opinions as such there is a limitation of how much it is of a true consensus.

Trust cannot be assumed is taken for granted. This study is original because it establishes a number of concerns around the trustworthiness of learning analytics in respect of how data and student learning journeys are understood, and how institutions can address the “trust deficit” in learning analytics.

This paper aims to identify ethical challenges of using artificial intelligence (AI)-based accounting systems for decision-making and discusses its findings based on Rest's four-component model of antecedents for ethical decision-making. This study derives implications for accounting and auditing scholars and practitioners.

This research is rooted in the hermeneutics tradition of interpretative accounting research, in which the reader and the texts engage in a form of dialogue. To substantiate this dialogue, the authors conduct a theoretically informed, narrative (semi-systematic) literature review spanning the years 2015–2020. This review's narrative is driven by the depicted contexts and the accounting/auditing practices found in selected articles are used as sample instead of the research or methods.

In the thematic coding of the selected papers the authors identify five major ethical challenges of AI-based decision-making in accounting: objectivity, privacy, transparency, accountability and trustworthiness. Using Rest's component model of antecedents for ethical decision-making as a stable framework for our structure, the authors critically discuss the challenges and their relevance for a future human–machine collaboration within varying agency between humans and AI.

This paper contributes to the literature on accounting as a subjectivising as well as mediating practice in a socio-material context. It does so by providing a solid base of arguments that AI alone, despite its enabling and mediating role in accounting, cannot make ethical accounting decisions because it lacks the necessary preconditions in terms of Rest's model of antecedents. What is more, as AI is bound to pre-set goals and subjected to human made conditions despite its autonomous learning and adaptive practices, it lacks true agency. As a consequence, accountability needs to be shared between humans and AI. The authors suggest that related governance as well as internal and external auditing processes need to be adapted in terms of skills and awareness to ensure an ethical AI-based decision-making.

The purpose of this paper is to elaborate the understanding of socialization in the context of temporary operations and organizational settings, using project alliance – the most contemporary approach to the management of large and complex projects – as an example. In particular, the paper also assesses how informal and formal socialization mechanisms are used to facilitate relational capital in such a setting.

Data were collected by two case studies of complex infrastructure projects in a Northern European city. The analysis focuses on how socialization is managed across organizational interfaces within the alliance organization during the project tendering and development phase to create relational capital.

The findings indicate that significant emphasis is put on socialization in project alliances. However, while in the tendering phase both informal and formal socialization mechanisms are used to create relational capital; in the development phase informal socialization mechanisms are associated with higher levels of relational capital and formal socialization mechanisms are used to maintain the level of relational capital.

While operations and supply chain management research argues that socialization is critical to manage organizational interfaces and to create relational capital in buyer-supplier relationships, research has mainly focused on ongoing operations. This study complements the prior research by developing further insight into socialization in the context of temporary operations and organizational settings; such settings create a unique empirical context, posing different managerial challenges as the results also indicate.

Big Data introduces high amounts and new forms of structured, unstructured and semi-structured data into the field of accounting and this requires alternative data management and reporting methods. Generating insights from these new data sources highlight the need for different and interactive forms of visualization in the field of visual analytics. Nonetheless, a considerable gap between the recommendations in research and the current usage in practice is evident. In order to understand and overcome this gap, a detailed analysis of the status quo as well as the identification of potential barriers for adoption is vital. The paper aims to discuss this issue.

A survey with 145 business accountants from Austrian companies from a wide array of business sectors and all hierarchy levels has been conducted. The survey is targeted toward the purpose of this study: identifying barriers, clustered as human-related and technological-related, as well as investigating current practice with respect to interactive visualization use for Big Data.

The lack of knowledge and experience regarding new visualization types and interaction techniques and the sole focus on Microsoft Excel as a visualization tool can be identified as the main barriers, while the use of multiple data sources and the gradual implementation of further software tools determine the first drivers of adoption.

Due to the data collection with a standardized survey, there was no possibility of dealing with participants individually, which could lead to a misinterpretation of the given answers. Further, the sample population is Austrian, which might cause issues in terms of generalizing results to other geographical or cultural heritages.

The study shows that those knowledgeable and familiar with interactive Big Data visualizations indicate high perceived ease of use. It is, therefore, necessary to offer sufficient training as well as user-centered visualizations and technological support to further increase usage within the accounting profession.

A lot of research has been dedicated to the introduction of novel forms of interactive visualizations. However, little focus has been laid on the impact of these new tools for Big Data from a practitioner’s perspective and their needs.

The purpose of this paper is to develop Delphi methodology toward a holistic method for forecasting market change. Delphi methodology experienced its culmination in marketing research during the 1970s–1980s, but still has much to offer to both marketing scholars and practitioners in contexts where future market changes are associated with ambiguity and uncertainty.

This study revives the Delphi methodology by exemplifying how a recently developed framework on market change can be combined with the Delphi technique for data collection to support forecasting activities and research. The authors demonstrate the benefits of the improved methodology in an empirical study on the impact of the fifth generation of wireless communications technologies (5G) on the Finnish media market.

The developed methodological approach aids marketing scholars in categorizing and analyzing the data collected for capturing market change; and better guiding experts/respondents to provide holistic projections of future market change. The authors show that using a predefined theoretical framework in combination with the Delphi method for data collection and analysis is beneficial for studying future market change.

This paper develops Delphi methodology and contributes with a novel methodological approach to assessing market change.

The objective of the paper is to investigate the relationship between financial risk and the value of the company. In this context, the study is to revisit the trade-off theory of capital structure in the Indian context.

After applying outlier, the study considered 389 nonfinancial companies from BSE500 from 2001 to 2018 collected from the Capitaline database. The statistical package E-views 10 has been utilized for analysis. To understand the nature of the data the descriptive analysis, correlation analysis, normality, unit root, multi-collinearity and Heteroskedasticity were conducted. The Panel Estimated Generalised Least Square with cross-section weight was found suitable for analysis due to the existence of cross-correlated residuals. Further, the study has classified the levels of financial risk to determine the relationship of different levels of financial risk with corporate value.

It was found that the financial risk and corporate value had a significant negative relation during the period of study. On class interval-wise financial risk analysis, it was found that the debt-equity (DE) of around 1:1 may be considered optimal. Below that threshold limit, the DE affects value positively above which the ratio affects the value negatively.

The paper makes an attempt to determine the optimal financial risk at the corporate level in the Indian context.

Elite interviewing is a well-established area of interview research methods. Nevertheless, the actual casting of an “elite” has been generally conducted in a prima facie or broad manner. A consideration of entrepreneurs and owner-managers as “elites” has been less profiled and received less attention, therefore the paper views the entrepreneurs and owner-managers as constituting a form of “local elite” within given and varying sectorial, regional and community boundaries. The authors argue that a consideration of entrepreneurs as “local elites” and transferring knowledge from an elite interviewing perspective may strongly support scholarly research in the entrepreneurship field.

The study conducts a comprehensive narrative literature review of elite interviewing literature and transfers key methodological insights to the entrepreneurship field. The methodological contribution based on literature is complemented by experiences and observations from an extensive inductive interview study with over 30 entrepreneurs of German manufacturing Small and Medium-sized Entities (SMEs) and are used to reflect on, and refine, interview research approaches with entrepreneurs.

The reflections and discussions in this paper provide valuable insights for other researchers conducting research in entrepreneurship domains regarding the power dynamics of negotiating access, procedural issues of interviews and thereby enhancing the quality of data.

The contribution to knowledge is mainly of a methodological nature. While the paper takes a novel act of recasting elite interviewing in the SME and entrepreneurship context, the paper methodologically contributes to the entrepreneurship and elite interview literature thereby facilitating higher quality interviews.