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In the growing debate about designing new management control systems (MCS) to include stakeholder values, there has been little discussion about information overload. Stakeholder advocates call for including more environmental and related social disclosures but do not consider how information overload might impair the use and interpretation of corporate performance measures. As we know, shareholders and boards of directors are most concerned with market data such as earnings per share, dividend rates, and market value growth. In this chapter, we assert that management control system designers must consider information overload before expanding the MCS to include social and nonfinancial disclosures.

The paradox in expanding MCS is that demand for sustainability performance measures will likely result in overload for both information preparers and information users. Corporate Social Responsibility (CSR) and similar sustainability disclosures are likely to overload MCS and overwhelm the readers and users by performance reports that include multiple dimensions.

CSR affects the design of companies' annual reports because stakeholders are increasingly concerned with how organizations address their social responsibilities and how they disclose their societal responses. Management accountants are accustomed to providing performance measures within an organization and MCS usually have an internal focus. CFOs are often not accustomed to balancing the needs of stakeholders with those of managers and owners. We suggest that companies and CFOs will face an information overload dilemma in making these determinations, and that users will be overloaded in sifting through the multiple dimensions of information that are increasingly being provided. We suggest that the bias toward financial performance measures will distort both the provision of relevant information and the use of sustainability performance measures. We modified the Epstein and Roy sustainability model (2001) to illustrate some of these potential impacts.

We note that the balanced scorecard (BSC) was developed as one such tool to reflect and communicate multiple measures. We summarize a previous study showing how managers ignored multiple performance measures in a performance scorecard study. We then relate our results to some of the information overload literature to support our suggestion that stakeholders will face many of the same information overload issues and constraints when using and processing social disclosures.

Our summary of the information overload literature results in a call for more interdisciplinary information overload research involving real-world contexts and tasks. We note that most of the extant information overload literature is restricted to discipline-based silo-oriented studies and to simplistic evaluations, brand identification, or forecasting tasks. Our study went into some depth to describe the business, its strategies and objectives, and a comparison of actual results to specific goals. As management control systems evolve or are designed to report sustainability data, the issues surrounding increasing complexity and information overload will become exponentially problematic. We suggest that future research also include consideration of information overload conditions facing preparers and disclosers of sustainability measures.

While LIS scholarship emphasizes the need to be multi-literate by equipping people with critical information literacy, digital literacy, and media literacy skills to combat the phenomenon of fake news in the contemporary information society, the concept of political information literacy is still in its infancy. This chapter addresses this gap by developing an understanding of political information literacy and challenges the premise that information professionals and information organizations should remain neutral in the face of phenomena like censorship through noise and disinformation. In this endeavor, it reviews contemporary information environments vis-à-vis the growth of fake news and misinformation, and current information literacy approaches utilized by information organizations. Thereafter, it explores several cognitive barriers, such as the role of confirmation bias, information avoidance, information groupishness, and information overload, which affects people’s ability to process information. Finally, it encourages information professionals to hold regular information sessions on politically charged topics, tackle the cognitive factors increasing misinformation, and cultivate multidisciplinary approaches to confront fake news.

We investigate whether information technology (IT) can help physicians more efficiently acquire new knowledge in a clinical environment characterized by information overload. We combine analysis of data from a randomized trial with a theoretical model of the influence that IT has on the acquisition of new medical knowledge. Although the theoretical framework we develop is conventionally microeconomic, the model highlights the non-market and non-pecuniary influence activities that have been emphasized in the sociological literature on technology diffusion. We report three findings. First, empirical evidence and theoretical reasoning suggests that computer-based decision support will speed the diffusion of new medical knowledge when physicians are coping with information overload. Second, spillover effects will likely lead to “underinvestment” in this decision support technology. Third, alternative financing strategies common to new IT, such as the use of marketing dollars to pay for the decision support systems, may lead to undesirable outcomes if physician information overload is sufficiently severe and if there is significant ambiguity in how best to respond to the clinical issues identified by the computer. This is the first paper to analyze empirically and theoretically how computer-based decision support influences the acquisition of new knowledge by physicians.

This volume of Advances in Management Accounting (AIMA) begins with a paper by Neumann, Cauvin, and Roberts on the issue of information overload and multiple constituency values. Stakeholder advocates call for including more environmental and social disclosures but do not consider how these additional disclosures might lead to information overload and impair the use and interpretation of corporate performance measures. As we know, shareholders and boards of directors are most concerned with market data such as earnings per share, dividend rates, and market value growth. The authors suggest here that management control system (MCS) designers must consider information overload, primacy, and information markers before expanding the MCS to include social and nonfinancial disclosures. Management accountants are accustomed to providing performance measures within an organization and MCS usually have an internal focus. CFOs are often not accustomed to balance the needs of stakeholders with those of managers and owners. Companies and CFOs will face an information overload dilemma in making these determinations, and the users will be overloaded in sifting through the multiple dimensions of information that are increasingly being provided. The bias toward financial performance measures will distort both the provision and use of sustainability performance measures.

The choice overload (CO) phenomenon, whereby having many options leads to negative consequences, has been studied widely in psychology and marketing. However, empirical evidence of CO in the tourism context is limited, even though people often encounter numerous choices (e.g., vacation destinations, airfares, hotels, tours) at different stages when planning their holidays. Investigating CO in tourism and hospitality is important because (online) travel advisors are providing tourists with numerous choices, yet they do not know whether or not these decision makers are content after choosing from these large choice sets. This chapter proposes to review and apply insights garnered from the CO literature to tourism research. Accordingly, the chapter proposes five groups of solutions for tourists and travel advisors to avoid CO effects: reducing decision task difficulty, reducing choice-set complexity, reducing preference uncertainty, focusing on decision goals rather than the means to achieve those goals, and adopting appropriate decision-making styles.

Purpose – To examine the connection between social media and games, and to analyze information phenomena relating to them.

Design/methodology/approach – A survey of existing research is combined with results from two studies.

Findings – Players use game-related social media as an expansion of play and as a substitute of it, while avoiding information overload in the form of finding out so much that it damages the play experience.

Research limitations/implications – The number of potential game-related social media sources is so high that this chapter mostly presents just the early steps toward researching them further.

Practical implications – The chapter reveals the tight connection that has been formed between games and social media, showing that to properly research one, a look at also the other is necessary.

Originality/value – The chapter presents initial guidelines on where to start in researching game-related social media, an area that has so far seen very little research from both game studies and information scholars.

In highly digitalised countries such as Denmark, statistics show that one out of four employees has experienced high levels of stress. However, despite ample research evidence on the presence of technostress, the knowledge on this phenomenon is not yet part of the material and guidelines from official authorities. Previous research on technostress provides quantitative psychological and neurophysiological perspectives on technostress, focussing on the individual, the technology or the technological environment. The authors see this as a limited approach, as it leaves out the social environment in which technostress arises. The authors aim to expose the sociological mechanisms that contribute to technostress by using the sociological lens of obligation. The authors ask: ‘What is the knowledge that the sociological lens of obligation can bring to the theoretical understanding of technostress?’ To answer our research question, the authors employ an embedded case study in Denmark by looking into the existing political material and interviews with 14 employees across 6 organisations. The authors find that stress in practice is mostly addressed from a response perspective, which points to the individual. This view is inherent in how the individuals take responsibility for the technostress they experience. Another critical finding from our data is that technostress is socially constructed. The authors contribute to theory by using a new-to-IS theory and a qualitative approach to technostress research, which allows us to uncover how the social construction of obligation impacts the individual employee. Our theoretical contributions point to a need for practice to move in the direction of seeing technostress as a societal, rather than solely individual, responsibility.