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The purpose of this paper is to show the impact of framing and groupthink both individually and simultaneously regarding the decision of career selection.

The samples of this study are determined by the purposive sampling method with accounting major students as the criteria. The number of observation is 178 accounting major students. Independent variables of the study are framing and groupthink, while the dependent variable is the career selection decision. Data used in this study are primary data that are obtained by questionnaire. The analysis techniques used are simple regression analysis, multiple linear regression and coefficient determination analysis.

The results of this study show that framing has a positive effect on the career selection decision and so does the groupthink.

Both framing and groupthink simultaneously have a positive effect on the career selection decision. The value of coefficient determination (R²) is 21.3 percent, and the rest of 78.7 percent is explained by non-researched variable.

The emerging business partner role of management accountants (MAs) results in an increased requirement of MAs to make business decisions. Frame dependence cognitive biases regularly influence decisions made in conditions of uncertainty, as is the case in business decision-making. Consequently, this study aims to examine susceptibility of MAs to frame dependence bias.

A survey was conducted among an international sample of practising MAs. The proportion of MAs influenced by framing bias was analysed and compared to findings in other populations. Logistic regression was then used to determine whether MAs who exhibit a higher preference for evidence-based (as opposed to intuitive) decision-making are more susceptible to framing bias.

Despite a comparatively high preference for evidence-based decision-making, the prevalence of framing bias among MAs is comparable to that of other populations. A higher preference for evidence-based decision-making was found to only be associated with higher susceptibility to endowment effect bias.

To the best of the authors’ knowledge, this is the first study to comprehensively examine framing bias for MAs as a group of decision-makers. Additionally, this study’s sample consists of practising MAs, and not only students.

The concept of environmental diplomacy appears associated with events (conventions) promoted between states and transnational organisations to discuss aspects related to regulating the use of natural resources and regulating pollution. In this study, the authors intend to highlight the contribution brought to environmental diplomacy by leading television figure David Attenborough and his focus on the destruction of biodiversity by humans (the problem). It is intended to analyse the frames of his public interventions, comparing them with the prevailing frames in the UNFCCC policies.

A predominantly inductive method of qualitative and interpretative nature is used. In epistemological terms, the framing analysis stems from a social constructivist perspective. A theoretical model for frame analysis was defined by combining the frameworks proposed by Entman (1993) and Semetko and Valkenburg (2000) and considering previous studies (Anholt, 2015; Seelig, 2019). Analysis scrutinised a two-fold corpus comprising articles regarding actions and statements by David Attenborough published in The Guardian between 2018 and 2020, and the UN's legal framework for climate change.

The most prominent frames regarding climate crisis in transnational policies are responsibilities. Attenborough's calls for action highlight the frames of “morality”, “responsibilities” and “problems”. However, it is necessary to make a distinction between the discourse used in transnational treaties and that by Attenborough. In the former, discourse is more technical and impersonal, presented in a structure of legal diplomas and barely accessible to the public. In contrast, Attenborough's speech is more emotional, appealing and sometimes dramatic. His message is transmitted straightforwardly to the public in a pedagogical, personal tone.

The choice of high-profile personalities like David Attenborough as ambassadors has implications in the visibility of the environmental cause, and in the multiplication of initiatives that denounce environmental degradation.

This study explores and analyses the narrative construct regarding climate change as carried out by a trusted and respected media voice. The authors intend to contribute to understanding the amplification role of public figures in controversial issues and diplomatic matters. The main contribution of this study is to highlight the strategic nature of the choice of SDA by political powers to voice the drama of climate emergency.

The purpose of this paper is to research how corporate communication regarding a specific corporate event (i.e. Tesla’s tweets about a new product) as well as the framing of both the event itself and the market reactions therewith in the news media influence the formation of the share price of the respective company over time. In so doing, the study provides insights into the nature of market-moving information and the role of financial news flows in shaping market reactions in today’s high-frequency news and information environment.

Using a multi-method case study approach, combining quantitative intraday event studies with a qualitative text analysis of financial online news and tweets by Elon Musk and Twitter, the authors shed light on the complex interaction between market events, financial information and stock market reactions. The analysis covers a period of four days, encompassing the announcement and introduction of the new battery pack for Model S and X by Tesla as well as the accompanying and follow-up reporting by the financial news media.

Findings show that market reactions are driven by business events and expectations among the market rather than the follow-up reporting by financial news media. Financial online news instead seems to heavily rely on Elon Musk’s attention-triggering news to sustain its 24-h airtime with a variety of reporting tools, keeping the highly demanded audience engaged. Eventually, Twitter accounts of media visible companies and personalities, such as Tesla and its CEO Elon Musk, have been found to be useful market information sources for day traders and shareholders to trade at a profit.

The study is a response to recent discussions about the legitimacy of Twitter communication by CEOs or representatives of listed companies. The findings show that Twitter communication needs to be well considered in light of strict market regulations (e.g. SEC in the USA) regarding insider-trading and the publication of market-relevant information. In addition, corporate financial communication should avoid impetuous communication via social media channels as this could have deterrent effects on the market valuation of a listed company.

Business case (BC) analyses are performed in many different business fields, to create a report on the feasibility and competitive advantage of an intervention within an existing organisation to secure commitment from management to invest. However, most BC research papers on decisions regarding internal funding are either based on anecdotal insights, on analyses of standards from practice, or focused on very specific BC calculations for a certain project, investment or field. A clear BC process method is missing.

This paper aims to describe the results of a systematic literature review of 52 BC papers that report on further conceptualisation of what a BC process should behold.

Synthesis of the findings has led to a BC definition and composition of a 20 step BC process method. In addition, 29 relevant theories are identified to tackle the main challenges of BC analyses in future studies to make them more effective. This supports further theoretical development of academic BC research and provides a tool for BC processes in practice.

Although there is substantial scientific research on BCs, there was not much theoretical development nor a general stepwise method to perform the most optimal BC analysis.

Measuring research’s policy influence is challenging, given the complexity of the policy process, the gradual nature of policy influence, and the time lag between research investment and impact. This paper assesses measurement approaches and discusses their merits and applications to overcome various hurdles.

Relevant articles and studies were selected and analyzed. First, the research-policy interface was revisited to understand their link and how research influences policy making. Second, the most common approaches for measuring policy influence were reviewed based on their features, strengths, and limitations.

The three approaches reviewed — pyramid, influencing, and results chain — have their respective strengths. Thus, research organizations planning to design a program for monitoring and evaluation (M&E) of policy influence have to adopt the best possible features of each approach and develop a customized method depending on their objectives and overall M&E framework.

This paper fosters a deeper understanding of leveraging the three approaches.

L. Gǎvruţa (2012) introduced a special kind of frames, named K-frames, where K is an operator, in Hilbert spaces, which is significant in frame theory and has many applications. In this paper, first of all, we have introduced the notion of approximative K-atomic decomposition in Banach spaces. We gave two characterizations regarding the existence of approximative K-atomic decompositions in Banach spaces. Also some results on the existence of approximative K-atomic decompositions are obtained. We discuss several methods to construct approximative K-atomic decomposition for Banach Spaces. Further, approximative _d-frame and approximative _d-Bessel sequence are introduced and studied. Two necessary conditions are given under which an approximative _d-Bessel sequence and approximative _d-frame give rise to a bounded operator with respect to which there is an approximative K-atomic decomposition. Example and counter example are provided to support our concept. Finally, a possible application is given.

Recognising the growing importance of environmental and sustainable activities and the role of communication strategies in soliciting their financing, this work investigates the influence of message framing, green emphasis and quantitative information on the probability of green crowdfunding campaigns' success.

This analysis is based on crowdfunding campaigns published between 2015 and 2020 on the Indiegogo platform in the category “Community projects – Environment”. The study develops an in-depth qualitative content analysis of the projects before performing an empirical examination to determine funding causes.

Communication strategies (message framing, green emphasis and quantitative goals) affect funding success. However, project category moderates the impact of message framing and green emphasis on campaign success. While positive framing increases agri-food campaign success, negative framing is more effective for clean energy and climate preservation projects. Moreover, indication of a quantitative goal and a marked green emphasis in a project's presentation increase campaign success, but a too marked green emphasis is only effective for agri-food projects.

Green entrepreneurs and campaign managers must work carefully on their projects' communication, accounting for the type of product proposed, emphasising green components in its description and utilising quantitative information to present future goals. These strategies maximise backers' responses and enable entrepreneurs to obtain funding. The authors’ findings may be extended to other contexts, including the banking sector, to craft effective communication strategies for green financial products.

By applying framing theory in a new context (i.e. the online financing of green entrepreneurs), this study identifies new campaign success determinants and provides evidence for the moderating role of project category. Furthermore, the study highlights the need to develop different communication strategies for social and environmental-oriented projects.

This study investigates the communication behavior of public health organizations on Twitter during the COVID-19 vaccination campaign in Brazil. It contributes to the understanding of the organizational framing of health communication by showcasing several instances of framing devices that borrow from (Brazilian) internet culture. The investigation of this case extends the knowledge by providing a rich description of the organizational framing of health communication to combat misinformation in a politically charged environment.

The authors collected a Twitter dataset of 77,527 tweets and analyzed a purposeful subsample of 536 tweets that contained information provided by Brazilian public health organizations about COVID-19 vaccination campaigns. The data analysis was carried out quantitatively and qualitatively by combining social media analytics techniques and frame analysis.

The analysis showed that Brazilian health organizations used several framing devices that have been identified by previous literature such as hashtags, links, emojis or images. However, the analysis also unearthed hitherto unknown visual framing devices for misinformation prevention and debunking that borrow from internet culture such as “infographics,” “pop culture references” and “internet-native symbolism.”

First, the identification of framing devices relating to internet culture add to our understanding of the so far little addressed framing of misinformation combat messages. The case of Brazilian health organizations provides a novel perspective to knowledge by offering a notion of internet-native symbols (e.g. humor, memes) and popular culture references for misinformation combat, including misinformation prevention. Second, this study introduces a frontier of political contextualization to misinformation research that does not relate to the partisanship of the spreaders but that relates to the political dilemmas of public organizations with a commitment to provide accurate information to citizens.

The findings inform decision-makers and public health organizations about framing devices that are tailored to internet-native audiences and can guide strategies to carry out information campaigns in misinformation-laden social media environments.

The findings of this case study expose the often-overlooked cultural peculiarities of framing information campaigns on social media. The report of this study from a country in the Global South helps to contrast several assumptions and strategies that are prevalent in (health) discourses in Western societies and scholarship.

This study uncovers unconventional and barely addressed framing devices of health organizations operating in Brazil, which provides a novel perspective to the body of research on misinformation. It contributes to existing knowledge about frame analysis and broadens the understanding of frame devices borrowing from internet culture. It is a call for a frontier in misinformation research that deals with internet culture as part of organizational strategies for successful misinformation combat.

This paper aims to analyse the longitudinal performative effects of accounting, focusing on how accounting shapes the stability/instability of economic frames over time.

To explore the performative effects of accounting over time, a longitudinal case study narrates the transformation of a large, listed manufacturing company's financial strategy over 20 years. Using extensive document collection, the authors trace the shift from an “industrial” frame to a “shareholder value” frame in the mid-1990s, followed by the gradual entrenchment of this shareholder value frame until its decline in the wake of the financial crisis in 2008.

Our findings show how accounting has different performative temporalities, capable of precipitating sudden shifts between different economic frames and stabilising an ever-more entrenched and narrowly defined enactment of a specific frame. We conceptualise these different temporalities as performative moments and performative momentum respectively, explaining how accounting produces these performative effects over time. Moreover, in contrast to extant accounting research, the authors provide insight into the performative role of accounting not only in contested but also “cold” situations marked by consensus regarding the overarching economic frame.

Our paper draws attention to the longitudinal performative effects of accounting. In particular, the analysis of how accounting entrenches and refines economic frames over time adds to prior research, which has focused mainly on the contestation and instability of framing processes.