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This chapter seeks to understand the intersection between eGovernment, social media, and digital inequalities by examining the disparate flow of information during the COVID-19 pandemic. Developed economies are increasingly transitioning to digital interfaces for information dissemination and provision of services. The authors explore the potential of, and challenges facing eGovernment by looking at the use of social media during the COVID-19 pandemic. This chapter employs a case study approach to probe the dynamics of government-initiated efforts at information dissemination through the Center for Disease Control and Prevention’s (CDC) website and social media account on Twitter. The analysis in this chapter uses NodeXL to examine communication roles played by government and non-governmental actors within this slice of the Twittersphere centered around CDC@gov. As the findings demonstrate, non-governmental actors played key roles in the dissemination of public health messaging. The authors analyze these data with an eye to the potential of social media for public health communication and extrapolate that understanding to the use of digital access and social media for the provision of accurate, official information in other circumstances. While the COVID-19 pandemic was a global health crisis, individuals and households face individual or local crises every day. This angle of vision allows the chapter to conclude with recommendations pertaining to government-led information dissemination for the public good during crisis and non-crisis situations alike. In the concluding section, the authors probe the degree to which eGovernment can also address digital inequalities including connectivity, device, and literacy gaps. The authors offer solutions needed for eGovernment initiatives in light of challenges posed by digital inequalities to ensure that digital information sharing and services are accessible to all.

In recent years, there has been a growing importance of sustainability communication and the role of the Internet in contemporary corporate communication that has allowed the diversification of information dissemination tools. Thus, the objective of this study is to determine the quantity and nature of the content of the information related to sustainability disclosed through the corporate website of Portuguese metal mould companies. The results obtained based on the content analysis seem to indicate that the number of metal mould companies that discloses sustainability information is quite low. Those who disclose information are in a very limited way whether in quantity or in relation to the type of information disclosed. Considering the various dimensions of sustainability, the information disclosed about environmental and social aspects is scarce. The focus is on aspects related to the economic dimension, particularly in the areas related to products and services and customers.

The paper extends the organizational learning framework: Structural-Functional (SF)-single-loop or Conflictual-Radical (CR)-double-loop learning to the management accounting literature. The sociological approach of organizational learning is utilized to understand those contingent factors that can explain why management accounting innovations succeed or fail in organizations.

We view learning as enhancing an organization’s strategic competitive advantage by making it better able to adopt and diffuse innovation in respond to changes in its environment in order to manage improved performance. The success of management accounting innovations is contingent upon whether its learning process involves SF-single-loop or CR-double-loop learning to adopt and diffuse process innovation.

The paper suggests that the learning strategy that the organization chooses is the reason why some management accounting innovations are more successfully adopted than others and why some innovations are easily diffused in some organizations but not in others. We propose that the sociological approaches to learning provide an alternative framework with which to better understand the adoption and diffusion of process innovations in management accounting systems.

It has become evident that management accounting researchers need to pay particular attention to an organization’s approach to adoption and diffusion of innovation strategies, particularly when they are designing and implementing process innovation programs for an organization. According to Schulz (2001), there are two interrelated stages of the learning that can shape the outcome of the innovation process in an organization. The first stage is related to the acquisition/production (adoption) of knowledge that results in gathering information, codification, and exploration. This is followed by the second stage which is the distribution or dissemination (diffusion) processes. When these two stages – adoption and diffusion – are applied within an accounting context, they address issues that are commonly associated with the successes and/or failures of management accounting innovations.

Although innovation involves learning, the nature of the learning process does not completely describe the manner in which an innovation affects the organization. Accordingly, we suggest that the two interrelated organizational sociological dimensions of innovations processes, namely, (1) the adoption and diffusion theories of Rogers (1971 and 1995), to approach organizational learning, and (2) the SF (single loop) and CR (double loop) approaches to learning be used simultaneously to describe management accounting innovations.

When an innovation is implemented, it initially can be introduced as an incremental change, one that can be limited in both in its scope and its breadth of administrative changes. This means that situations which are most likely to benefit from its initiation can serve as the prototype for its adoption by the organization. If successful, this can be followed by systemic accounting innovations to instituting broader administrative changes within the existing accounting reporting and control systems.

The purpose of this paper is to explore consumer thinking about nutrition decisions and how firms can use consumers’ awareness of the links between nutrients and health generated by public health messages to market products, including ones, which have little nutritional value. We approach this issue by tracking the development of public health messages based on scientific research, dissemination of those messages in the popular press, and use of nutrition claims in food advertisements to assess whether firms are timing the use of nutrition claims to take advantage of heuristic-based decision-making. Our findings suggest that the timing of the development of nutrition information, its dissemination in the press, and use in advertising accords well with a heuristic processing model in which firms take advantage of associations between nutrient information and health in their advertisements. However, the demonstrated relationships may not be causal. Further research will be needed to provide stronger and more comprehensive evidence regarding the proposed message hijacking process. If the message hijacking framework is borne out: (1) simple overall health rating scales could significantly improve consumer decision-making, (2) the impact of misleading advertisements could be mitigated by encouraging a multidimensional view of nutrition, and (3) more intensive regulation of product labeling could limit the impact of hijacked messages.

Overall, this paper considers a novel hypothesis about the impact of public health messages on nutrition and health.

This chapter examines the determinants of accountability practices disclosure on the websites of Malaysian local authorities, from the institutional isomorphism perspective.

A content analysis was employed to examine the websites of all local authorities in Malaysia. A modified accountability disclosure index was used to examine the extent of accountability practices disclosure on websites. Multiple regression analysis was conducted to examine the significant impact of institutional factors on the accountability practices disclosure.

The results suggest that, on average, Malaysian local authorities have disclosed 42 items (or 42%) of the accountability practices disclosure on the websites. The implementation of innovation activities, political competition and press visibility has statistically influenced the extent of accountability practices disclosure of Malaysian local authorities on the websites on the premise of coercive isomorphism.

This chapter highlights the institutional factors that influence the extent of online accountability practices disclosure of local authorities in developing countries. The findings therefore enable local authorities to explore the best possible approaches to effectively discharge accountability and to promote greater transparency through the dissemination of information on the website.

This chapter contributes to the public sector accounting literature by introducing new institutional factors that influence the disclosure practice of local authorities in Malaysia i.e. the establishment of the Integrity Unit and implementation of innovation activities under the public sector reform agenda.

This chapter examines possible relationships between use of social media in online mobilization and mainstream print media coverage during the June 2013 protests in Brazil, a series of demonstrations which happened throughout the country initially around bus ticket prices.

In order to develop the research, we compared news from leading Brazilian newspapers (O Globo, Folha de S. Paulo, Estadão, and O Dia) with the activities of most influential Twitter users in the dissemination of messages about these events in the country during the period from June 01 to 30, 2013. The results show trends in the emerging dynamics of social organization that may indicate the role of old and new media in today’s Brazilian politics.

The research analyzed the extent to which the events occurring on the streets shaped and/or reflected user-generated social media content.

The mission of libraries is to carry out information management responsibilities in the areas of acquisition, organization, preservation and dissemination of information to clientele and the clientele is expected to be satisfied with the services provided. One way in which user's satisfaction can be achieved is by repackaging the information to meet their needs in this era of ICT expansion. This advancement has posed challenges which call for changes in library services. This chapter therefore, looked at the concept of information packaging and repackaging, their various forms and the importance of information, the reasons for information packaging and their functions. Strategies for information packaging and repackaging in libraries and information centres, type of users/their information needs and the sources.