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This paper aims to analyse the determinants of the proportion of quantitative data in financial statement footnote disclosures. Quantitative data represents “hard” information and has been considered to be more persuasive than qualitative data. The primary focus is on income tax footnotes because revenue agents use them as a reference in tax audits, and citizen groups use them to analyse tax inequalities. This study posits that firms with lower effective tax rates (“tax aggressive” firms) disclose less quantitative data in their income tax footnotes.

The multivariate analysis uses data from the contents of income tax footnotes extracted from 10-K filings in eXtensible Business Reporting Language (XBRL). It uses the alphanumeric characters identified in the income tax footnotes to calculate the proportion of quantitative data relative to the entire footnote disclosure as the dependent variable in a multivariate regression analysis.

The findings show that firms which avoid more taxes disclose less quantitative data in income tax footnotes after controlling for the readability of the income tax footnotes and the entire annual report. Therefore, firms seem to reduce the publication of measurable data accessible to revenue agencies and citizen groups.

This analysis provides evidence that firms weigh the financial reporting requirements and tax audit risks when they disclose quantitative income tax data. Also, it supports the Financial Accounting Standards Board’s (FASB’s) proposal to require more disaggregated income tax disclosure. To the researcher’s knowledge, this is the first analysis that focuses on the determinants of disclosing quantitative data in income tax footnotes.

We examine earnings management in non-publicly listed companies, with a focus on for-profit (FP) hospice organizations, and extend the accounting earnings management literature to the hospice industry. FP hospice organizations file Medicare cost reports that include complete financial statements not otherwise publicly available. Managers of FP hospice organizations have incentives to manage earnings to increase performancebased bonuses, meet or beat bond covenant requirements, or avoid public scrutiny. We find total accruals are significantly positively associated with profitability, debt, and size factors. However, discretionary accruals are significantly negatively associated with debt and size, but not profitability. Thus, monitoring and political cost factors appear to effectively mitigate earnings management in this industry sector.

The role of higher education institutions is paramount in creating social and cultural conditions for sustainability. Several studies show universities play an important role in promoting public understanding and awareness about sustainability. The purpose of this study is to analyze the application of university social responsibility (USR) on green and nongreen campuses and how it affects the corporate social responsibility (CSR) of students' self-consciousness (SSC), especially in accounting undergraduate programs by looking at how the undergraduate programs shape their curriculum and can build student awareness related to CSR.

A total of 704 accounting undergraduate programs students from eight different universities in Indonesia were surveyed to test the CSR SSC. Eight participating universities were included in the green campus based on Universitas Indonesia Green Metric (UI GreenMetric) and nongreen campus. Each university was analyzed regarding the application of USR.

The results of this study show that universities included in the green campus at the UI GreenMetric do not necessarily have a higher USR than the nongreen campus. Overall, there is evidence that graduates from universities with high USR implementation have better CSR SSC than graduates from universities with low USR implementation. Furthermore, the findings of this study show that there is a high value of ethic and CSR knowledge coming from university students with high USR implementation but not so with character. The findings show the same results from students between the two university groups.

To the best of the authors’ knowledge, this study is the first attempt to examine the effect of USR implementation on CSR SSC in Indonesia, by putting students’ CSR knowledge as a part of CSR SSC.

The paper provides an overview of research published in the innovation and operations management (IOM) literature on 15 methods for cost management in new product development, and it provides a comparison to an earlier review of the management accounting (MA) literature (Wouters & Morales, 2014).

This structured literature search covers papers published in 23 journals in IOM in the period 1990–2014.

The search yielded a sample of 208 unique papers with 275 results (one paper could refer to multiple cost management methods). The top 3 methods are modular design, component commonality, and product platforms, with 115 results (42%) together. In the MA literature, these three methods accounted for 29%, but target costing was the most researched cost management method by far (26%). Simulation is the most frequently used research method in the IOM literature, whereas this was averagely used in the MA literature; qualitative studies were the most frequently used research method in the MA literature, whereas this was averagely used in the IOM literature. We found a lot of papers presenting practical approaches or decision models as a further development of a particular cost management method, which is a clear difference from the MA literature.

This review focused on the same cost management methods, and future research could also consider other cost management methods which are likely to be more important in the IOM literature compared to the MA literature. Future research could also investigate innovative cost management practices in more detail through longitudinal case studies.

This review of research on methods for cost management published outside the MA literature provides an overview for MA researchers. It highlights key differences between both literatures in their research of the same cost management methods.

This study aims to explore Twitter posts of Turkish government agencies and the public under a specific hashtag, #NotHolidayButDistanceEducation, specifically related to online distance education during the Covid-19 pandemic.

This study used a thematic analysis on 22,547 original tweets posted by 6,970 users during the first month of online distance education in Turkish K-12 schools. Based on like and retweet counts, the study further explored the extent of stakeholders’ engagement with the observed themes.

The findings showed that government agencies and citizens used Twitter to provide technical and psychological support, appreciate and motivate stakeholders, demonstrate sample distance education activities, share information and offer suggestions about the ongoing online distance education. It was also observed that the hashtag has been used for expressing negative views about online distance education and for political purposes. A positive relationship was found between social media engagement and providing technical support or sharing information for online distance education.

This study highlights the role of social media in providing practical and emotional support to education stakeholders in times of crisis. Thus, governments can use social media to provide evidence-based psychological and physical health support to their citizens during a pandemic. Social media can serve to improve education practices in schools through the interactions between the public and policymakers.

To the best of the authors’ knowledge, this study can be considered unique because it demonstrates the civic use of social media for educational crisis management. This study highlights the influence of social media in educational policy and practice development in the contemporary era.

This study examined the influence of traditional dance “Molong Kopi” for maintaining health status of older adult (OA) in long-term care of Indonesia.

A randomized control trial study conducted 21 of OA intervention group and 20 of OA control group. Molong Kopi dance intervention was carried out for eight weeks. Health status was measured on blood pressure, risk for fall, balance and quality of sleep of OA.

There was a significant differences between the intervention group and the control group on systole blood pressure, fall risk and sleep quality (p < 0.05). The number of OA who were not at risk for fall after the intervention were increased from 14 to 38%. The quality of sleep of OA was also changed to good sleep quality from 43 to 90%.

Molong Kopi dance in OA can reduce systolic blood pressure, reduce the risk of falls and improve sleep quality better.

Exploring the ways in which innovation can serve to create better and more integrated social, environmental, and economic enterprises is a key challenge. How firms innovate and change depends strongly on their management models. Permaculture concepts and principles could help the transition toward more sustainability. The purpose of this paper is to understand how management models could rely on Permaculture principles to facilitate innovations and changes toward sustainability.

This paper helps meet this challenge by exploring possible innovative management models that could help in pursuing sustainability by aligning enterprises with socio-ecological realities. The possible innovative management models built on the Permaculture concepts will be the object of analysis for this study.

The literature review shows that there could be innovative management models built on the Permaculture concepts, a potential alternative to western “traditional” management models. They would give preference to long-term objectives, intrinsic motivation, emergent coordination, and collective wisdom in decision making.

It is strategically important to find new concepts, models, methods, and practices that will lead society to be ecologically sustainable and socially responsible, besides being economically efficient. These socio-cultural and economic challenges are central to the design and construction of a society in which all individuals feel integrated and responsible.

China holds a global monopoly of up to 97 percent for rare earth elements (REEs), which are indispensable for all kinds of twenty-first century high-tech applications. Since China has disrupted its exports and started discriminating between domestic and foreign demand, REEs have become a geostrategic resource. In March 2012, Japan, the USA and the European Union jointly filed a World Trade Organization dispute settlement case against China. The purpose of this paper is to elaborate why China implemented export quotas and tariffs on REEs and how the state is engaged in this sector domestically and abroad.

The analysis frames China as a “competition state” and connects domestic with foreign economic policy on REEs. It uses data from Chinese official documents and non-Chinese sources.

Better government control aims to consolidate the sector and lay the foundation for three other goals, namely: the establishment of integrated and innovative Chinese corporations that compete globally; the provision of incentives to attract high-tech foreign direct investment to China; and better environmental protection. China wants to climb the next step of the technological ladder to gain global economic leadership.

Global environmental protection in mining is eased. However, non-Chinese market players can only take advantage of new business opportunities when the prices remain high. Since REEs are of strategic importance, rising political interference and raw materials diplomacy will continue to distort markets and price building.

The paper connects domestic reregulation of China's rare earth sector with foreign policy goals (or “going in” and “going out”) using the competition state approach.

Brand gestalt has emerged as a crucial concept in marketing and branding, denoting the holistic perception and overall impression that consumers develop about a brand. This concept gains significance as it serves to measure the overall identity of a brand. Despite its importance, both empirical and theoretical exploration of this concept remains limited, particularly in the context of place branding. The present study aims to bridge the theoretical gap surrounding the interplay between brand gestalt, tourist attitude and loyalty within the city branding domain. In particular, it aims to comprehensively explore the dimensional impact of city brand gestalt (CBG) on tourist attitude, satisfaction and loyalty.

The primary data were collected through a self-administered online questionnaire containing 35 items, developed and adapted from the literature review. A total of 314 samples of Bitung City visitors were recruited, resulting in a 79% response rate. Structural equation modeling was performed using SmartPLS 3 to validate the research hypotheses.

The findings of the study indicate that CBG has a substantial and positive influence on tourist attitudes, satisfaction and loyalty. Furthermore, it was discovered that tourist attitude and satisfaction play a partial mediating role in the relationship between CBG and tourist loyalty.

This study is a seminal contribution to understanding the link between CBG, tourist attitude, satisfaction and loyalty. It offers valuable insights for city destination management in designing strategies and interventions to foster positive tourist attitudes, increase satisfaction and sustain loyalty. In particular, it emphasizes the necessity of ongoing investments in maintaining a positive holistic brand experience (i.e., brand gestalt) that aligns with evolving expectations. The study highlights the need to develop a compelling narrative and consistent messaging tailored to the target audience's values and aspirations. Additionally, it underscores the importance of providing exceptional sensory experiences that appeal to the target audience.

To the best of the authors' knowledge, this study is among the first to examine the role of brand gestalt in the context of city branding. Understanding the holistic interaction of the four brand gestalt elements – story, sensescape, servicescape and stakeholders – is crucial for fostering tourists' positive attitudes, satisfaction and loyalty toward urban destinations. The proposed CBG model offers a conceptual framework to guide future research in city branding.

The emergence of radio frequency identification (RFID) technology promises enormous opportunities to shift business process automation up to the wire level. The purpose of this paper is to explore the methodology of incorporating business logics into RFID edge systems, and thereby facilitate the business process automation in the RFID‐applied environment.

Following the object‐oriented modelling perspective, concepts of classes, instances are deployed to characterise the runtime context of RFID business scenarios; event patterns are used to aggregate RFID tag read events into business meaningful events; and business rules are established to automate business transactions according to the elicited events.

The paper has emphasised the synergy between business process automation and automatic data acquisition, and has identified the inter‐relations between RFID tag read events, application‐level events, business rules, and business operations. The reported research has demonstrated a feasible scheme of incorporating business process control and automation into RFID‐enabled applications.

The paper analyses the characteristics of RFID data and event handling in relation to business rule modelling and process automation. The features of event‐relied awareness, context containment and overlapping, etc. are all captured and described by the proposed object‐oriented business model. The given data‐driven RFID middleware architecture can serve as one reference architecture for system design and development. Hence, the paper plays an important role in connecting automatic data acquisition and existing business processes, and thereby bridges the physical world and the digital world.