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Although there is a growing body of work on immigrants' information behavior, little is known about the pre-arrival information experiences of immigrants who consult formal information sources such as immigration agents. Drawn from a larger study on the information behavior of immigrants, this paper mainly reports the semi-structured interview findings on the pre-arrival information experiences of Bangladeshi immigrants who used formal information sources with discussion on how that affected their post-arrival settlement into Canada.

The study used a mixed method approach with semi-structured interviews (n = 60) and surveys (n = 205) with participants who arrived in Canada between the years of 1971 and 2017. Data were collected from May 2017 to February 2018.

Although the overall scope of the original study is much larger, this paper features findings on the pre-arrival information experiences derived mainly from an analysis of interview data. This study provides insights into the pre-arrival information experiences of Bangladeshi immigrants consulting formal information sources such as immigration firms, individual immigration consultants and more formal government agencies. The author introduces a new concept of “information crafting” by exploring the negative consequences of selective information sharing by immigration consultants/agents in newcomers' settlements in Canada, primarily positive information about life in Canada, sometimes with exaggeration and falsification. The interview participants shared story after the story of the settlement challenges they faced after arriving in Canada and how the expectations they built through the information received from immigration consultants and government agencies did not match after arrival. This study emphasizes the importance of providing comprehensive information about life in Canada to potential newcomers so that they can make informed decisions even before they apply.

The findings of this study have theoretical and practical implications for policy and research. This study provides insights into the complicated culturally situated pre-arrival information experiences of Bangladeshi immigrants. Moreover, the study findings encourage researchers in various disciplines, including psychology, migration studies and geography, to delve more deeply into newcomers' information experiences using an informational lens to examine the information newcomers receive from diverse sources and their effects on their post-arrival settlement in a new country. The study challenges the general assumptions that formal information sources are always reputable, useful, and comprehensive, and it provides some future directions for research that seeks to understand the culturally situated information behavior of diverse immigrant groups.

While the proliferation of chatbots allows companies to connect with their customers in a cost- and time-efficient manner, it is not deniable that they quite often fail expectations and may even pose negative impacts on user experience. The purpose of the study is to empirically explore the negative user experience with chatbots and understand how users respond to service failure caused by chatbots.

This study adopts a qualitative research method and conducts thematic analysis of 23 interview transcripts.

It identifies common areas where chatbots fail user expectations and cause service failure. These include their inability to comprehend and provide information, over-enquiry of personal or sensitive information, fake humanity, poor integration with human agents, and their inability to solve complicated user queries. Negative emotions such as anger, frustration, betrayal and passive defeat were experienced by participants when they interacted with chatbots. We also reveal four coping strategies users employ following a chatbots-induced failure: expressive support seeking, active coping, acceptance and withdrawal.

Our study extends our current understanding of human-chatbot interactions and provides significant managerial implications. It highlights the importance for organizations to re-consider the role of their chatbots in user interactions and balance the use of human and chatbots in the service context, particularly in customer service interactions that involve resolving complex issues or handling non-routinized tasks.

The purpose of this paper is to elucidate the moral dimensions of accounting by examining the case of Gross National Happiness (GNH) in Bhutan, and to propose a new approach to accounting that is grounded in the Buddhist principle of the Middle Path. This approach aims to promote well-being and happiness, contrasting with traditional accounting practices.

The paper outlines the core concepts of the Middle Path theory and GNH. The authors first problematise the role of traditional accounting in the well-being and happiness project. The authors explore accountability from the Middle Path perspective, which is a key aspect of Buddhist philosophy. Using the concept of Middle Path accountability and GNH in practice, the authors then examine accounting in terms of the four “immeasurable moral virtues” (tshad med bzhi) of the Middle Path. The authors conclude by highlighting the value of the Middle Path for conceptualising accountability and emancipating contemporary accounting from its ethical and theoretical constraints.

This paper compares the application of traditional accounting and accountability with the Middle Path and GNH practices. The authors find that ethical discourses in traditional accounting and accountability are not compatible with the values of the Middle Path, thereby limiting the scope of accounting and accountability. This constraint is overcome by introducing four “immeasurable moral virtues” (tshad med bzhi) of Buddhism, which promote spiritual development (wisdom) to replace the existing ethical strands of traditional accounting and accountability to support the well-being and happiness project.

The study is limited to the review of concepts in GNH and Buddhist philosophy. More empirical studies in different contextual settings could increase understanding of how the practice of Middle Path and GNH could drive the project of well-being and happiness through accounting.

The paper seeks to contribute to the operationalisation of GNH in organisation by framing social and well-being accounting grounded in the Middle Path theory. The authors also seek to clarify the role of accounting as a social and moral practice.

Situated within the fields of social and moral accounting, the paper seeks to elevate the potential role of accounting in the promotion of well-being and happiness of people and other sentient beings. By applying four moral virtues of love, compassion, appreciative joy and equanimity in accounting, the authors seek to enhance the role of accounting that could potentially reduce poverty, social inequity, corruption and promote harmony and cultural well-being.

This study undertakes a conceptual integration of the GNH and Middle Path philosophy to understand the theoretical and ethical implications of traditional accounting and accountability. This contribution to the literature expands the possibilities of accounting and accountability on social and well-being accounting by introducing the Middle Path and GNH concepts.

The purpose of this paper is to examine whether mandatory disclosure of information accompanying the sale of real estate achieves its aim of informed purchasers.

Using a case study approach focused on mandatory disclosure in South Australia data was collected from interviews and focus groups with key personnel in the property industry involved in the production of information required to fulfil vendors’ disclosure obligations.

The authors found that purchasers are ill-served by a long and complex form of mandatory disclosure with a short time frame that prevents the use of the information provided. Without good form design and increased digital affordances provided by the cadastral and conveyancing systems, mandatory disclosure is insufficient to ensure minimisation of information asymmetry between vendor and purchaser.

To the best of the authors’ knowledge, this is the first Australian qualitative study that examines the utility of mandatory vendor disclosure in real estate sales and the first to consider the impact of the digitalisation of cadastral and conveyancing systems upon the efficacy of mandatory disclosure regimes.

Based on the theoretical predictions of media equation theory and the computers-are-social-actors (CASA) perspective, this study aims to examine the effects of performance error type (i.e. logical, semantic or syntactic), task type and personality presentation (i.e. dominant/submissive and/or friendly/unfriendly) on users’ level of trust in their personal digital assistant (PDA), Siri.

An experimental study of human–PDA interactions was performed with two types of tasks (social vs functional) randomly assigned to participants (N = 163). While interacting with Siri in 15 task inquiries, the participants recorded Siri’s answers for each inquiry and self-rated their trust in the PDA. The answers were coded and rated by the researchers for personality presentation and error type.

Logical errors were the most detrimental to user trust. Users’ trust of Siri was significantly higher after functional tasks compared to social tasks when the effects of general usage (e.g. proficiency, length and frequency of usage) were controlled for. The perception of a friendly personality from Siri had an opposite effect on social and functional tasks in the perceived reliability dimension of trust and increased intensity of the presented personality reduced perceived reliability in functional tasks.

The research findings contradict predictions from media equation theory and the CASA perspective while contributing to a theoretical refinement of machine errors and their impact on user trust.

Export market orientation can be broadly divided into intelligence (generation and dissemination) and responsiveness activities. Although previous studies assess intelligence and responsiveness activities, little is known about what type of international channel partner acts as an enabling condition for the impact of these activities on export venture performance. This study aims to examine the extent to which the selection of international channel partners through word-of-mouth referrals versus direct contacts affects the benefits of intelligence and responsiveness activities.

Data were collected from 246 exporting manufacturers in Japan. To test the hypotheses, we conducted regression analyses using a subjective performance measure at the venture level. We also performed a post hoc analysis using objective performance measure at the function level.

We find that the extent to which international channel partners are selected through word-of-mouth referrals has a moderating role in the export market-oriented activities–performance linkages. Specifically, it acts as an enabling condition for intelligence activity and a disenabling condition for responsiveness activity.

This study contributes to a better understanding of export market orientation by classifying it into intelligence and responsiveness activities and providing empirical evidence on their different interaction effects with partner selection. It also contributes to the elaboration of agency theory by offering insights into the fit between task characteristics and contract type. Our study is critical for business managers as it suggests guidelines for manufacturing exporters engaging in export market-oriented behaviors and export channel management.

This chapter deals with the principal features of the International Code of Direct Selling 2013 prepared by the International Chamber of Commerce on Marketing and Advertising. Having identified the Basic Principles of Direct Selling and the Ideal Conduct towards Consumers, this Code also details the conduct which should be shown towards direct sellers; in addition to their responsibility to and in the event of any breach thereof, the responsibility to be discharged by the direct sellers. That is why this Code of Conduct provides for special training for familiarisation of the important provisions of this Code. This Code intends to achieve a number of objectives, namely (a) the importance of responsibility and good practice in direct selling in any jurisdiction; (b) to respect consumer preferences and privacy and the need for consumer protection – as the days of caveat emptor are over – the onus of consumer protection has been passed on to the sellers of products and services; and (c) direct selling should be done with social and professional responsibilities.

The purpose of this study is to contribute to the discussion surrounding the definition of accounting proposed by Carnegie et al. (2021a, 2021b) and further elaborated by Carnegie et al. (2023) from/under an institutionalist political-economy (IPE) based foundation and to specifically extend this approach to the arena of social and environmental accounting (SEA).

By adopting an IPE approach to SEA, this study offers a critique of the use of the notion of capital to refer to nature and people in SEA frameworks and standards.

A SEA framework based on the capabilities approach is proposed based on the concepts of human capabilities and global commons for the purpose of preserving the commons and enabling the flourishing of present and future generations.

The proposed framework allows the engagement of accounting community, in particular SEA researchers, with and contribution to such well-established initiatives as the Planetary Boundaries framework and the human development reports initiative of the United Nations Development Programme.

Based on the capability approach, this study applies Carnegie et al.’s (2023) framework to SEA. This new approach more attuned to the pursuit of sustainable human development and the sustainable development goals, may contribute to turning accounting into a major positive force through its impacts on the world, expressly upon organisations, people and nature.

The purpose of this study is to explore the effects of followers’ perceptions of their leaders’ authentic leadership behaviors on how followers become motivated to develop moral intention.

Using field survey data (n = 337), exploratory factor analysis and multiple regression, the authors suggest that perceived authentic leadership positively affects followers’ moral intent. The authors tested a self-determination theory-based model to explain the mediations.

The authors found that perceived authentic leadership is related to employees’ autonomous moral motivation through basic psychological need satisfaction, which in turn predicts their moral capacities and moral intent.

This study is unique in that it has examined various motivational variables to explain the mechanism by which authentic leadership influences morality. In addition, this is also novel in empirically using the autonomous motivation construct in the moral domain to explain how employees may develop moral capacities over time, impacting their moral intent. This research is also unique in testing the relationship between all moral capacities proposed in the literature and moral intent. The theoretical implications, practical implications and avenues for further research are also discussed.