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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.

Despite its significance, research on how attribute framing affects ordering decisions in dual sourcing remains insufficient. Hence, this study investigated the effects of attribute framing in a sourcing task involving certain and uncertain qualities of two suppliers and analysed the role of attention with respect to suppliers' information in framing effects.

The impacts of attribute framing on sourcing decisions were demonstrated in two online between-subject (2 × 2 factorial) experimental studies involving professional samples. Study 2 was an eye-tracking experiment.

In Study 1 (N = 251), participants presented with a “high-quality” rather than a “low-quality” frame made different sourcing decisions, opting for larger percentage of order(s) from a supplier under the “high-quality” frame. This pattern holds true for suppliers who differ in risk. This finding was replicated in Study 2 (N = 129). Attention asymmetry related to the information on supplier quality contributes to this effect. Attention directed towards information regarding the supplier's quality under a positive frame mediated the relationship between attribute framing and sourcing decisions.

Highlighting the positive attributes of a risky supplier is essential when ordering from the risky supplier is an optimal decision. It is advantageous for suppliers to highlight positive rather than negative attributes when describing the quality of their components against others.

This is the first study to examine the effect of attention on the relationship between attribute framing and dual sourcing. This presents a new behavioural perspective wherein managers' attention to information plays a vital role.

Smart tourism has become an inevitable trend in future tourism development. However, despite significant investment in its technological foundation, little is known about whether and when tourists are willing to be involved in smart tourism. This study explores tourists' willingness to contribute to smart tourism development by empirically examining their intention to share personal information and use smart technology.

Based on construal level theory (CLT), a 2 (far/near spatial distance) × 2 (gain/loss persuasive information frame) × 2 (altruistic/egoistic value orientation) laboratory experiment with different contextual features was designed to examine tourists' willingness to contribute to smart tourism.

Tourists are most willing to share personal information and use smart technologies when spatial distance aligns with information framing, spatial distance aligns with value orientation and information framing aligns with value orientation.

This study provides essential insights for destination management organizations (DMOs) about tourists' perceptions of smart tourism, enabling DMOs to develop more precise marketing strategies to encourage tourists to contribute to smart tourism development and enrich tourists' travel experiences.

This study enriches theoretical knowledge of DMOs' boundaries in encouraging tourists to contribute to smart tourism and provides critical insights into future smart tourism development for researchers and practitioners.

This paper aims to investigate the interactive relationship between learning styles and cognitive biases as two essential factors affecting information processing in online purchases.

This research is applied in nature but extends the knowledge in the area of consumer behavior. By using the correlational research method, the present study uncovers the relationship between various sorts of decision biases and learning styles among online buyers.

According to the results, the most affected learning style among all is reflective observation. Several biases influence people with this learning style, namely, risky framing, attribute framing and aggregated/segregated framing. In the case of active experimentation, online customers can undo its effect. Therefore, online sellers should be aware of their target customers with such a learning style. In addition, online purchasers with the reflective observation learning style are more prone to aggregation and segregation of sales information.

The findings enhance the understanding of consumer buying behavior and the extent to which learning styles impact cognitive biases and framing effects in online shopping.

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 type of flooring in stalls is an important factor that shapes consumers' overall perception of animal husbandry. Although slatted and straw floors have benefits and drawbacks, consumers strongly prefer slatted over straw floors in pig husbandry. The present study investigates whether information provision can depolarise consumers' implicit and explicit attitudes towards both floor types to enable a more realistic evaluation of pig husbandry systems. Furthermore, this study examines the effectiveness of information depending on different frames and consumers' personality traits.

An experimental laboratory study with 185 German consumers was conducted to investigate the effect of information on implicit and explicit attitudes towards different flooring types. Participants received information on straw and slatted floors in a cognitive or affective frame or about a control topic. Furthermore, it was analysed whether certain consumer groups respond differently to the cognitive or affective frame.

The results demonstrated that information provision is a successful tool for depolarising consumers' implicit and explicit attitudes regarding straw and slatted floors. Although consumers continued to prefer straw floors after receiving information, the magnitude of this preference considerably decreased. Mediation analysis illustrated that implicit and explicit attitudes are highly interconnected. The study found no evidence that the personality traits of consumers moderated the effectiveness of the cognitive or affective frame.

The study proposes that information provision can be a potential avenue for increasing the societal acceptance of conventional methods in pig husbandry and provides recommendations for communicating conditions related to animal husbandry. Furthermore, through the inclusion of an implicit measure, this study overcomes biases of other studies in an agricultural context which usually rely only on explicit measures.

Research on artificial intelligence (AI) and its potential effects on the workplace is increasing. How AI and the futures of work are framed in traditional media has been examined in prior studies, but current research has not gone far enough in examining how AI is framed on social media. This paper aims to fill this gap by examining how people frame the futures of work and intelligent machines when they post on social media.

We investigate public interpretations, assumptions and expectations, referring to framing expressed in social media conversations. We also coded the emotions and attitudes expressed in the text data. A corpus consisting of 998 unique Reddit post titles and their corresponding 16,611 comments was analyzed using computer-aided textual analysis comprising a BERTopic model and two BERT text classification models, one for emotion and the other for sentiment analysis, supported by human judgment.

Different interpretations, assumptions and expectations were found in the conversations. Three subframes were analyzed in detail under the overarching frame of the New World of Work: (1) general impacts of intelligent machines on society, (2) undertaking of tasks (augmentation and substitution) and (3) loss of jobs. The general attitude observed in conversations was slightly positive, and the most common emotion category was curiosity.

Findings from this research can uncover public needs and expectations regarding the future of work with intelligent machines. The findings may also help shape research directions about futures of work. Furthermore, firms, organizations or industries may employ framing methods to analyze customers’ or workers’ responses or even influence the responses. Another contribution of this work is the application of framing theory to interpreting how people conceptualize the future of work with intelligent machines.

This study aims to examine how customers’ perceptions of the quality and credibility of restaurants’ food safety information influence customers’ information adoption and, consequently, their trust in the restaurant and purchase intention. It also explores the moderating effects of customers’ food safety knowledge and health consciousness.

Participants were asked to read a food safety message from a chain restaurant’s website before taking a self-administered online survey. Using a cross-sectional design, a total of 526 valid responses were collected in the USA through Amazon Mechanical Turk. A two-step approach consisting of a measurement model and a structural equation model was applied to test the direct and indirect effects. Additionally, hierarchical regression models were developed to test the moderating effects.

Results show that perceived information quality significantly affects perceived information credibility and has a significant direct and indirect influence on information adoption. Furthermore, information adoption has a direct positive influence on customers’ trust in the restaurant and an indirect effect on purchase intention (full mediation effect of trust). Finally, the moderation effects of health consciousness and food safety knowledge were supported.

Restaurateurs can apply research findings to increase the likelihood that customers adopt their food safety information and to enhance customers’ trust and, consequently, purchase intention in restaurants.

Reflecting on framing theory and information processing theory, this study examines the ways that customers process restaurants’ food safety information by developing an original conceptual framework with strong empirical data support.

Although photographs in sustainability reports are useful in conveying complex messages, they may also be used to manipulate the presentation of disclosures to exploit the limited cognitive processing capacity of humans. Therefore, this paper aims to examine the features of photographs aimed at capturing individuals’ attention through visual structures and evoking specific emotions through carefully chosen content. Furthermore, it examines whether such framing practice is explained by incentives for legitimizing behaviours and influencing reputation.

The authors conduct a content analysis of photographs in 154 sustainability reports published by US companies. The authors captured the nature of photographs, the context in which they are being used, their themes and emotional content and layout and interaction features to understand how photographs are used for attribute framing to influence information processing. Furthermore, the authors statistically examine the framing practice between companies with different characteristics to identify any patterns for the impression management use of photographs in sustainability reports.

Photographs are often large with a horizontal orientation to capture attention and show content viewed at eye level and in either medium or close-up shots to engage viewers. Furthermore, photographs are emotionally loaded with different themes such as depictions of people, technology and nature. These themes are used to predominately evoke positive emotions of awe, nurturance, pride, amusement and attachment. This practice is often used by companies in environmentally sensitive areas that have close consumer relationships or are covered controversially in the media.

The authors reveal reporting practices and identify photographic features that attract attention and convey emotions that go beyond aesthetic qualities. This is important because emotions conveyed through photographs can be potentially misleading and influence judgements subconsciously.

An understanding of the role of decision-making has been emphasised since the seminal works on human information processing and professional judgements by accountants. The interest in these topics has been reignited by the increasing digitisation of the financial reporting and auditing processes. Whilst the behavioural research on accounting is well-established, the application of seminal works in cognitive psychology and behavioural finance is lacking, especially from recent research endeavours. The purpose of this paper is to provide a synthesis of theories relating to accounting behavioural research by evaluating them against the theories of cognitive psychology.

Using theory synthesis, this research draws seemingly isolated strands of research into a coherent framework, underpinned by cognitive psychology.

Evidence from accounting and auditing behavioural research is largely consistent with the psychology and finance research on cognitive limitations and errors. There remains a lacuna in accounting behavioural research on debiasing techniques. Such research, if underpinned by a single, cohesive theoretical framework, is likely to have practical relevance.

The current research has theoretical implications for the accounting decision-making and uncertainty research. Areas for future research, based on identified gaps in the current accounting behavioural research, are also proposed.