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The purpose of this paper is to explore how the framing of numbers may be related to the distance between the information provider and information users.

The design of the paper is a case study, in an organizational situation where there are perceived problems in producing stable inscriptions for reporting to users at a distance. The study focuses on the top management level in a small‐sized publicly‐funded theater. The qualitative research design incorporates interviews, observations and document analysis.

The paper illustrates how knowledge and understanding of the circumstances of measurement form a substantial part of what constitutes “distance” between an accounting user and the referred context. It is argued that the framing of numbers may be utilized as a means to control action at a distance. The findings also imply that the use of measurements regarding intangibles may be perceived as useful for purposes beyond internal management.

The paper contributes in two ways to prior research on accountability relations and accounting as an enabler of action at a distance: it elaborates on what constitutes a distance, and it also adds an emphasis on reciprocal behavior by the provider of information in an accountability relation.

The purpose of this study is to examine consumer behaviors toward a bundle of tickets and lodging using two different message framing: (1) scarcity framing for a high demand event, the All-Star Game, and (2) discount framing for a lower demand event, an MLB mid-week game.

Data were collected through two online surveys of 836 sport consumers in total on Amazon Mechanical Turk (MTurk) and were analyzed using a mix of analysis of variances (ANOVAs) and analysis of covariance (ANCOVA).

Consumers are likely to buy products separately in a scarce situation. When discounts are offered as benefits of choosing a bundle, consumers with high willingness to pay (WTP) have higher purchase intentions (PI) and perceived value toward cumulative discounts.

This is the one of few studies that investigate (1) price bundling of products from two disparate industries where consumer demands fluctuate, (2) the effects of scarcity in a bundle, and (3) all possible discount messaging in a bundle.

It is crucial for corporate communication to know how different public sources frame a crisis and how these sources influence each other. The purpose of this study is to investigate the role of Facebook by examining – if the public represented on Facebook contributes distinct frames to the discursive negotiation of a crisis at all, and whether the public represented on Facebook is able to influence the crisis framing of news media.

The authors compared how four different public sources framed the Nestlé Kit Kat crisis: news media, corporate communication, NGOs, and Facebook users. The authors therefore, coded 5,185 sentences from the four sources and conducted a frame-analysis through the detection of co-occurrence between actors and attributions. A cross-correlation with a seven-day lag in each direction was applied to detect the frame-setting effects between the public represented on Facebook and news media.

While the public represented on Facebook is found to apply distinct crisis frames in comparison to conventional sources, its frame-setting power is limited. In contrast to findings from political communication, it is rather the news media that influences the crisis framing in social media. The role of the public represented on Facebook, hence, appears marginal in comparison to news media that remain a major force in the discursive negotiation of a corporate crisis.

As a first study, crisis framing in social media is compared with that of news media, NGOs, and corporate communication. Second, so far there have been no studies in the corporate communication field investigating the frame-setting effects between social media and news media. Contrary to social media’s promising frame-setting power ascribed by some scholars, the authors do not find such effects with Facebook, the most popular social media tool to date.

This study provides insights into the external powers that can influence business leaders' communication on sustainability. It shows how the socio-political context manifested in national and transnational policies, regulations and other socio-political events can influence the CEO talk about sustainability.

This study adopts an interpretative and qualitative method of analysis using the lenses of the theoretical concepts of framing and legitimacy, analysing CEOs’ letters from 10 multinational industrial companies based in Sweden, over the period of 2008–2019.

The results show that various discourses of sustainability, emerging from policies and regulatory initiatives, socio-political events and civil society activism, are reflected in the ways CEOs frame sustainability over time. This article reveals that CEOs not only lead the discourse of profitable sustainability, but they also slowly adapt their sustainability talk to other discourses led by the policymakers, regulators and civil society. This pattern of a slow adaptation is especially visible in a period characterised by increased discourses of climate urgency and regulations related to social and environmental sustainability.

The theoretical frame is built by integrating the concepts of legitimacy and framing. Appreciating dynamic notions of legitimacy and framing, the study suggests a novel view of reporting as a film series, presenting many frames of sustainability over time. It helps the study to conceptualise CEO framing of sustainability as adaptive framing. This study suggests using a dynamic notion of adaptive framing in future longitudinal studies of corporate- and accounting communication.

The results show that policymakers, regulators and civil society, through their initiatives, influence the CEOs' framing of sustainability. It is thus important for regulators to substantiate sustainability-related discourses and develop conceptual tools and language of social and environmental sustainability that can lead CEO framing more effectively.

The study engages with Goffman's notion of dynamic framing. Dynamic framing suggests a novel view of reporting as a film series, presenting many frames of sustainability over time and conceptualises CEO framing of sustainability as adaptive framing.

Research has shown that negotiators are more cooperative when they code their prospective outcomes as gains (gain frame) instead of as losses (loss frame). Supplementing this prior research that focused exclusively on the effects of negotiator's own frame on his or her own behavior, we argue that frames are communicated and that negotiators are influenced not only by their own frames, but by other's communicated frame as well. This proposition was tested using a 2 X3 design, manipulating the negotiator's own frame (gains/losses) and other's communicated frame (gains/losses/not given). As predicted, other's communicated gain frame reinforced the negotiator's gain frame but did not alter the negotiator's loss frame into a gain frame. Other's communicated loss frame, however, both reinforced the negotiator's own loss frame and altered the negotiator's gain into a loss frame. As a result, other's communicated gain frame, compared to other's communicated loss frame, induced lower demands and higher concessions when negotiators had a gain frame themselves. Loss framed negotiators, however, were not significantly influenced by other's communicated frame.

The purpose of this study was to determine the effect of expertise on prechoice decision processes and final outcomes. By decomposing verbal protocols collected from 90 individuals who made one complex, mortgage loan decision, we could compare the frequency and type of elementary information processes evoked. We found that experts, relative to less knowledgeable decision makers, made a greater number of problem framing statements; made more references to why an option was being retained for further consideration; and used more compensatory decision rules. In addition, we found that misunderstanding externally provided information mediates the expertise‐choice relationship. Novices were significantly more likely to misunderstand information than were more knowledgeable decision makers. As a result, there was greater variance in novices’ final choices than was the case with experts’. The deleterious effect of mis‐understandings is disconcerting because consumers frequently miscomprehend print communications.

The purpose of this research is to provide a systematic review of the literature relating to message framing and its effectiveness in persuading consumers to adopt environmentally sustainable behaviour, which is a form of pro-social behaviour. Specifically, this paper focuses on three types of message framing: positive–negative, self–other and abstract–concrete.

This paper reports on a systematic review guided by the Preferred Reporting Items for Systematic Reviews and Meta-Analyses framework identifying 108 articles published relating to message framing and environmental sustainability between 2005 and 2020. Descriptive analysis of the data was undertaken in combination with a thematic approach.

The results demonstrate that single frames do not reliably increase sustainable consumer behaviour. Instead, the use of two message frames is more consistently effective. However, there is some disparity in relation to the combined effects of two message frames. The research also identifies that the use of three combined message frames is underexplored in the existing literature.

Social marketing and consumer psychology researchers have explored many types of message framing. This study focuses on three common types. Also, the review is limited to valence framing. The authors recognise that visual aspects of message frames also determine the effectiveness of messaging. Another limitation is that only empirical studies published between 2005 and 2020 were reviewed.

Past review papers related to the impact of messaging on sustainable consumer behaviour either focus on one type of message framing, such as the positive–negative frame, or did not categorise message framing into different types. The current review focuses on three types of message framing that have been examined separately and in combination in the literature. Based on the findings, this study proposes a synthesised theoretical framework for future research.

The purpose of this study is to identify how ethical stances can be used to develop a frame set in the design of a web-based decision support system (DSS) for ethical decision-making and to test both the efficacy of these frames and the potential of such a tool for individuals and groups in both leadership development situations and organisational practice. Unethical behaviour by executives is a frequently cited reason for erosion of trust with other stakeholders.

Utilising action research, by choosing ethics frames such as heuristics, a web-based ethics DSS designed to enable users to explore ethical issues from multiple perspectives was constructed and this was beta-tested with a major UK bank and a global oil company.

In orchestrating constant revisions of the ethics frames in the tool, learning from each research cycle was identified, a new form of action research, a design action research, which emphasises the importance of collaboration in the design of such decision-making tools, was offered and the tool for management development and other applications was successfully beta-tested.

It was demonstrated to management developers how web-based systems might be designed by non-information technology professionals; the framing literature was added by demonstrating the value of engaging in dialogue about ethical issues of concern to managers and their organisations and thus improving decision-making; and additions were made to the literature on ethics and Information systems (IS) and contribution toward action research in the fields of IS and ethics was done.

The purpose of this paper is to present an emergent model showing the change potential inherent in the mirroring of time‐space bound metrics and numbers in management accounting (MA) and other cognitive frames.

An observation‐based qualitative field study of a change project in a large manufacturing company is used as the basis for the analysis.

The empirical study shows that as actors recurrently mirror time‐space bound metrics/numbers in MA and other cognitive frames, three forms of ambiguity may occur. Definitional ambiguities occur as actors' extant MA frame cannot fully account for the metric as such, while representational ambiguities occur as actors perceive uncertainties as to what a particular number stands for “in reality”. Operational ambiguities, finally, occur as actors perceive uncertainties as to how time‐space bound numbers can be “causally” explained. In the emergent model, the paper shows how these different forms of ambiguity constitute important sources of critical and collective reflection of, and subsequent change in, both metrics and MA and other cognitive frames.

Through identifying and elaborating on the change potential inherent in the interplay between cognitive frames and time‐space bound metrics and numbers, the study adds a partial, yet previously largely unexplored answer to the paradox of embedded agency in a MA context (i.e. how actors may change existing cognitive (MA) frames when their interpretations and actions are largely constrained and shaped by these very frames). Also, the study shows that it may not necessarily be the content of MA information per se that triggers critical reflection and structural MA change, but also the perceived ambiguities that such information use may engender.

The purpose of this paper is to examine a case of companies cooperating with the State to prevent a public controversy over nuclear power following the Fukushima disaster and achieve mutually beneficial policy outcomes. It analyses the private and public communication of pro-nuclear corporate, political and regulatory actors.

Drawing on the political economy theory, the study examines how actors mobilised power by accessing an existing social network to agree a joint public communication strategy in order to ensure public support for the continuation of nuclear power generation in the UK. It traces discursive frames from their inception in private communication to their reproduction in public communication and their dissemination via the media.

The study provides evidence of pro-nuclear actors cooperating behind the scenes to achieve consistent public pro-nuclear messaging. It finds evidence of four discursive frames: avoiding knee-jerk reactions, lessons learned, safety and nuclear renaissance. In combination, they guide audiences’ evaluation of the consequences of the Fukushima disaster for the UK in favour of continuing the commercial use of nuclear energy.

The private e-mail exchange between pro-nuclear actors presents a unique opportunity to examine the mobilisation of less visible forms of power in the form of agenda setting (manipulation) and discursive framing (domination) in order to influence policy outcomes and shape public opinion on nuclear energy. This is problematic because it constitutes a lack of transparency and accountability on part of the State with respect to policy outcomes and restricts the civic space by curtailing the articulation of alternative interests and voices.