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The paper represents a starting point of a broader research project in strategic start-up communication. The main purpose of this study is to demonstrate the current state of research in this area and to compare those insights with an explorative study on the start-up ecosystem.

A neo-institutional framework is combined with the dual narrative framework of strategic communication and emergence to explain the emergence of strategic communication in this organizational field (start-up ecosystems). Research questions are derived from a systematic literature review and subjected to exploratory testing in two different qualitative surveys, with experts and investors, reflecting an external perspective, and with start-ups themselves.

Results from the literature review and the explorative interviews with expert external actors indicate eight areas in which start-ups face strategic communication challenges: the basic orientation of strategic communication, branding, external image, stakeholder relations, allocation of financial resources, owner centricity, human resources and internal communication. External consultants and funders recommend highly planned approaches like target group-oriented communication, well thought-out positioning with uniform messages and precisely applied communication channels. However, the internal perspective of start-ups presents a contrary picture based on emergent products of strategic communication.

The study indicates the importance of both the emergence in strategic start-up communication and the demonstration of planned strategic communication. Investigating a whole start-up ecosystem in a country regarding the emergence of strategic communication forms, practices and products offers potential for cross-country comparative research.

The findings indicate key challenges of strategic communication of start-ups. Bearing in mind these key challenges when founding a start-up can make a difference in the success of the start-up.

The article presents the first systematic literature review in the area of strategic start-up communication and a theoretical framework for further investigation. Moreover, the results of the explorative study demonstrate the importance of the different forms of planning and emergence in strategic start-up communication. Hence, this paper provides practical implications for practitioners working and investing in the start-up ecosystem.

The purpose of the study is to provide insights on the COVID-19 pandemic communication from the lessons learned by health communication executives—how they perceived the COVID-19 pandemic and recommend preparing for communication management of future public health crises.

A number of top health communication executives in the United States, who worked in the healthcare industry for at least 25 years and held titles like director, president and chief strategist, were interviewed for their unique perspectives on the COVID-19 pandemic. This study used the contingency theory of strategic conflict management for qualitative deductive analysis of the following segmentations of key factors that drove organizational communication management decision making during the pandemic: organization characteristics, relationship characteristics, general external climate, external publics and the issue under question.

Health communication executives heavily relied on their past health communication experiences, which led to nuanced understandings of the COVID-19 pandemic. Practically, the health communication executives urged future practitioners to constantly assess risks, hire and use diverse and representative decision-makers; set a communication protocol; and keep the communication in perspective. Theoretically, the contingency theory is furthered—there appears to be a theoretical linkage between the construct of general external climate and the construct of the external public.

The unique perspectives of top health communication executives, based in the United States, provided in-depth insights on the COVID-19 pandemic—its nuances, challenges and main influences (e.g. political, racial, etc.). These takeaways and recommendations can be adapted by other organizations and future health communicators in other parts of the world.

Reports the findings of an exploratory case study research on the contribution of internal and external communication to the commercial success of financial service innovations. An extensive case study research involving four innovation projects was conducted within a leading Belgian bank. The desk research and the 32 in‐depth interviews with senior managers and project leaders served as a platform for theory development. A propositional framework was developed that offers a contingency perspective regarding the role of communication during the different stages of the service innovation process. While many of the existing studies in the field have exclusively focused on external communication, the effectiveness of internal communication is a critical success factor. Furthermore, path dependency effects were created in the project life‐cycle of the financial service innovation projects. Finally, the findings suggest that the effectiveness of internal and external communication depends on the level of intangibility, heterogeneity, simultaneity and perishability of the new service offering.

International Standards on Auditing (ISAs) require external auditors to communicate with the client’s governance body regarding significant matters which came to the auditors’ attention during the engagement. Similarly, the authoritative Practice Advisories (PAs), issued by the Institute of Internal Auditors (IIA), mandate that internal auditors discuss certain items with the board. Thus, the governance body/board should be receiving information from two groups of auditors. Compares and contrasts the requirements of the ISAs and PAs with regard to communications with the governance body/board. The differences in the communications to the governance body/board by the external and internal auditors derive mainly from the focus of each group. The external auditors serve those users external to the organization; in contrast, internal auditors serve the board, which is responsible for the internal aspects of the entity. Besides communication on financial issues, the board also desires information on operational and compliance matters. The comparison of the international external auditing and the internal auditing standards shows that some information received by the governance body/board is similar. However, much is unique. Both groups of auditors aid the governance body/board in achieving its objective of guiding the entity to carry out its mission effectively and efficiently

The purpose of this paper is to address the need to reconsider online external communication that integrates diversity management (DM) and corporate social responsibility (CSR) by examining the multimodal discursive strategies purposefully employed by organizations to reflect the symbiotic relationship between these two areas of management practice and to communicatively emphasize their corporate commitment.

Building on the recently emerged stream of literature linking DM and CSR, and adopting a critical perspective on discourse analysis, this study delves into the multimodal discursive strategies that help bridge DM and CSR in online external communication. The analytical approach proposed is used for the qualitative analysis of 43 web pages selected from Microsoft company’s “Global Diversity and Inclusion” website.

Findings highlight the discursive efforts made by the organization to strategically integrate DM and CSR communication into one single framework. The analysis reveals how the coordinates of social practices (social actors and social actions) are purposefully and multimodally recontextualized in the corporate discourse when communicating this integration.

This study extends the focus of critical discourse analysis from exclusively language to the interplay of different semiotic modes, offering a fine-grained exploration of the multimodal meaning construction performed by organizations in the context of online external communication.

Information and communications technology (ICT) offers enormous opportunities for individuals, businesses and society. The application of ICT is equally important to economic and non-economic activities. Researchers have increasingly focused on the adoption and use of ICT by small and medium enterprises (SMEs) as the economic development of a country is largely dependent on them. Following the success of ICT utilisation in SMEs in developed countries, many developing countries are looking to utilise the potential of the technology to develop SMEs. Past studies have shown that the contribution of ICT to the performance of SMEs is not clear and certain. Thus, it is crucial to determine the effectiveness of ICT in generating firm performance since this has implications for SMEs’ expenditure on the technology. This research examines the diffusion of ICT among SMEs with respect to the typical stages from innovation adoption to post-adoption, by analysing the actual usage of ICT and value creation. The mediating effects of integration and utilisation on SME performance are also studied. Grounded in the innovation diffusion literature, institutional theory and resource-based theory, this study has developed a comprehensive integrated research model focused on the research objectives. Following a positivist research paradigm, this study employs a mixed-method research approach. A preliminary conceptual framework is developed through an extensive literature review and is refined by results from an in-depth field study. During the field study, a total of 11 SME owners or decision-makers were interviewed. The recorded interviews were transcribed and analysed using NVivo 10 to refine the model to develop the research hypotheses. The final research model is composed of 30 first-order and five higher-order constructs which involve both reflective and formative measures. Partial least squares-based structural equation modelling (PLS-SEM) is employed to test the theoretical model with a cross-sectional data set of 282 SMEs in Bangladesh. Survey data were collected using a structured questionnaire issued to SMEs selected by applying a stratified random sampling technique. The structural equation modelling utilises a two-step procedure of data analysis. Prior to estimating the structural model, the measurement model is examined for construct validity of the study variables (i.e. convergent and discriminant validity).

The estimates show cognitive evaluation as an important antecedent for expectation which is shaped primarily by the entrepreneurs’ beliefs (perception) and also influenced by the owners’ innovativeness and culture. Culture further influences expectation. The study finds that facilitating condition, environmental pressure and country readiness are important antecedents of expectation and ICT use. The results also reveal that integration and the degree of ICT utilisation significantly affect SMEs’ performance. Surprisingly, the findings do not reveal any significant impact of ICT usage on performance which apparently suggests the possibility of the ICT productivity paradox. However, the analysis finally proves the non-existence of the paradox by demonstrating the mediating role of ICT integration and degree of utilisation explain the influence of information technology (IT) usage on firm performance which is consistent with the resource-based theory. The results suggest that the use of ICT can enhance SMEs’ performance if the technology is integrated and properly utilised. SME owners or managers, interested stakeholders and policy makers may follow the study’s outcomes and focus on ICT integration and degree of utilisation with a view to attaining superior organisational performance.

This study urges concerned business enterprises and government to look at the environmental and cultural factors with a view to achieving ICT usage success in terms of enhanced firm performance. In particular, improving organisational practices and procedures by eliminating the traditional power distance inside organisations and implementing necessary rules and regulations are important actions for managing environmental and cultural uncertainties. The application of a Bengali user interface may help to ensure the productivity of ICT use by SMEs in Bangladesh. Establishing a favourable national technology infrastructure and legal environment may contribute positively to improving the overall situation. This study also suggests some changes and modifications in the country’s existing policies and strategies. The government and policy makers should undertake mass promotional programs to disseminate information about the various uses of computers and their contribution in developing better organisational performance. Organising specialised training programs for SME capacity building may succeed in attaining the motivation for SMEs to use ICT. Ensuring easy access to the technology by providing loans, grants and subsidies is important. Various stakeholders, partners and related organisations should come forward to support government policies and priorities in order to ensure the productive use of ICT among SMEs which finally will help to foster Bangladesh’s economic development.

The traditional methods for process modeling emphasize the process workflow considerations at the cost of the associated process structure and resource communication. In the real process world, however, all these aspects are integrated and appear simultaneously: the workflows are driven by communication across the structure of resources. The aim of this paper is to explore a new approach based on an innovative, two‐dimensional view of the process world in an enterprise, integrating the workflow, the structure, and the communication from the beginning on.

Contrary to the traditional methods, the workflow diagrams are not directly designed by the process modeler, but rather they are automatically generated from the connectivity of specified resource communication. The modular documentation contains text and graphic information about the entire process world (structure of process resources, structure of process workflows, resource communication and interaction, communication through internal/external interfaces).

A new systematic approach to modular, process‐oriented enterprise description has been developed. Its two‐dimensional model allows an integrated visualization of the entire process world. The resulting process documentation is absolutely consistent and of very high quality. The user‐friendly access to information is made possible by clear interdependencies of process‐defining objects embedded in a relational documentation model. An update of the complete documentation can be performed automatically from the common database. The successful software implementation of the prototype application and its use in small customer projects demonstrate the practical feasibility of the two‐dimensional approach.

The two‐dimensional process modeling (2DPM) is a new systematic approach to modular process‐oriented enterprise description. A software implementation based on the underlying model together with professional programming tools and principles would be necessary to arrive at a marketable product.

Much of the communication strategy literature propounds the ideal of integrated communications. To support the achievement of an organisation’s aims and goals and to prevent a fragmented image of the organisation emerging, all communication, both internal and external, should be aligned, consistent and comprehensively integrated. This article examines “Contact 20/20”, a communication strategy recently put in place by a company providing supply chain management to the international oil and gas industry, and considers how that strategy measures up against some of the ideals put forward in the literature.

The purpose of this paper is to provide a theoretical framework of external accounting communication in the form of a typology based on perspectives, traditions, and theories from the discipline of communication studies. The focus is accounting communication with external audiences via public written documents outside the audited financial statements, i.e., annual reports, press releases, CSR reports, websites, conference calls, etc.

The theoretical framework is based on two broad research perspectives on accounting communication: (A) a functionalist-behavioural transmission perspective and (B) a symbolic-interpretive narrative perspective. Eight traditions of communication research are introduced which provide alternative ways of conceptualising accounting communication, namely (1) mathematical tradition, (2) socio-psychological tradition, (3) cybernetic/systems-oriented tradition, (4) semiotic tradition, (5) rhetorical tradition, (6) phenomenological tradition, (7) socio-cultural tradition, and (8) critical tradition. Exemplars of each tradition from prior accounting research, to the extent they have been adopted, are discussed. Finally, a typology is developed, which serves as a heuristic device for viewing similarities and differences between research traditions.

Prior accounting studies predominantly focus on the role of discretionary disclosures in accounting communication in the functioning of the relationship between organisations and their audiences. Research is predominantly located in the mathematical, the socio-psychological, and the cybernetic/systems-oriented tradition. Accounting communication is primarily viewed as the transmission of messages about financial, environmental, and social information to external audiences. Prior research is mainly concerned with the communicator (e.g. CEO personality) and the message (e.g. intentions and effects of accounting communication). Research from alternative traditions is encouraged, which explores how organisations and their audiences engage in a dialogue and interactively create, sustain, and manage meaning concerning accounting and accountability issues.

The paper identifies, organises, and synthesises research perspectives, traditions, and associated theories from the communication studies literature in the form of a typology. The paper concludes with an extensive agenda for future research on accounting communication.