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This study aims at investigating the extent of SysTrust’s framework (principles and criteria) as an internal control approach for assuring the reliability of accounting information system (AIS) were being implemented in Jordanian business organizations.

The study is based on primary data collected through a structured questionnaire from 239 out of 328 shareholdings companies. The survey units were the shareholding companies in Jordan, and the single key respondents approach was adopted. The extents of SysTrust principles were also measured. Previously validated instruments were used where required. The data were analysed using t-test and ANOVA.

The results indicated that the extent of SysTrust being implemented could be considered to be moderate at this stage. This implies that there are some variations among business organizations in terms of their level of implementing of SysTrust principles and criteria. The results also showed that the extent of SysTrust principles being implemented was varied among business organizations based on their business sector. However, there were not found varied due to their size of business and a length of time in business (experience).

This study is only conducted in Jordan as a developing country. Although Jordan is a valid indicator of prevalent factors in the wider MENA region and developing countries, the lack of external validity of this research means that any generalization of the research findings should be made with caution. Future research can be orientated to other national and cultural settings and compared with the results of this study.

The study provides evidence of the need for management to recognize the importance of the implementation of SysTrust principles and criteria as an internal control for assuring the reliability of AIS within their organizations and be aware which of these principles are appropriate to their size and industry sector.

The findings would be valuable for academic researchers, managers and professional accounting to acquire a better undemanding of the current status of the implementation of the SysTrust principles (i.e., availability, security, integrity processing, confidentiality, and privacy) as an internal control method for assuring the reliability of AIS by testing the phenomenon in Jordan as a developing country.

This paper aims to analyze the effects of web communities vs company websites in providing tactile information considering different types of product in terms of touch diagnosticity (low- vs. high-touch products).

Three experimental studies were conducted to examine the effect of online information sources (i.e. web communities vs. company websites) in providing tactile information on consumer responses, considering the moderation role of product type in terms of touch diagnosticity (low- vs. high-touch products, Study 1), the moderating role of type of information (tactile vs. generic, Study 2a); and the moderating role of need for touch (NFT) (Study 2a and 2b).

While previous research converges on the idea that the provision of a written description of tactile properties deriving from the product usage is particularly effective for products for which tactile information is diagnostic and for individuals high in NFT, the results demonstrated that the presence (vs. the absence) of the description of the tactile properties provided by web communities (vs. company websites) matters for those products for which touch is not diagnostic and for individuals low in NFT.

The findings have particular relevance for emerging brands intending to commercialize their products in the digital environment. These companies should be present in web communities to describe a product’s tactile characteristics, especially if not diagnostic.

This paper significantly contributes to a better understanding of a little studied area, namely, consumer responses toward haptic compensational strategies providing haptic cues (e.g. written description of tactile information along with pictures of products) aiming at compensating for the absence of touch, underlining the differential influence of online sources of tactile information on consumer responses across different types of products.

The migration-tourism discourse has gained attention in global tourism and mobility among scholars because of the vast contributions of migrant visitors to various sectors of the host country's economy, including the tourism and hospitality industry. However, few studies appear to have been undertaken on the subject matter, particularly within the developing country tourism context. The purpose of this research was to assess and understand migrant visitors' sense of safety among five different nationalities (United Kingdom, USA, Germany, China and India) and their perceptions on trustworthiness of tourism information.

Anchored on the national cultural dimension of Hofstede model, this study sampled 306 migrant visitors, with the use of one-way analysis of variance (ANOVA) and the Games–Howell post-hoc test to examine mean differences of nationalities, with regard to trust of tourism information and sense of safety. Finally, the multiple regression analysis was conducted to establish the significant effects of national culture characteristics and trustworthiness of tourism information on sense of safety of migrant visitors.

The study finds that there were no significant differences in the sense of safety by the five nationalities. However, national culture characteristics (power distance and uncertainty avoidance) and trustworthiness of tourism information were significant predictors of sense of safety of migrant visitors.

This research adopted only two cultural dimensions of the Hofstede's model, so future studies within the migration-tourism literature should consider adopting other cultural dimensions of the model.

The research provides, first, insight into sense of safety, trustworthiness of tourism information and national culture characteristics which are relevant for destination marketers, the ministry of tourism and local tourism officials to promote safety tourism.

The study expands the application of the cultural dimension of Hofstede model within the migration-tourism literature and establishes that national cultural characteristics and trustworthiness of tourism information are significant predictors of sense of safety of migrant visitors.

The purpose of this paper is to promote decision-making structures between the customer and the supplier in a highly uncertain environment. This phenomenon of demand-supply chain synchronisation includes sharing of high-quality and timely demand and supply information in order to improve the quality and speed of decision-making.

The study was carried out as an abductive case study, which started from empirical observations that did not match the prior theoretical framework. Through abductive reasoning and empirical experiments, the prior framework was extended to a new synchronisation model and tools that better accommodate the observed need.

A new co-innovation toolbox was developed to create common understanding of demand-supply chain synchronisation between the customer and the supplier. The toolbox includes Demand Visibility Point-Demand Penetration Point, Supply Visibility Point–Supply Penetration Point and Integrative Synchronisation tools.

The study extends the current models and tools of demand-supply chain synchronisation. With the new toolbox, the development needs of decision-making structures can be identified more comprehensively than with the current tools.

The developed visual toolbox helps partners create a common understanding of problems and development possibilities in demand-supply chain synchronisation in a highly uncertain environment. Common understanding is a starting point for changing decision-making structures to improve the overall performance of a demand-supply chain.

The new toolbox is both more comprehensive and more detailed than the previous tools.

The purpose of this paper is to explore the practice of integrated reporting (IR) assurance from the auditors’ point of view, including the main challenges to be addressed and insights on evolution and potential new assurance approaches.

Based on an exploratory research design, the paper conducted semi-structured interviews with 10 expert auditors, accounting assurance providers and non-accounting assurance providers, in the Italian context, combining an open coding approach with an axial coding approach, and using a three-stage process to organize data.

Respondents confirmed that current IR practices do not represent a real paradigm shift and that the need for in-depth changes in the assurance approach will depend on how these practices evolve. The main challenges highlighted are the absence of suitable criteria, the difficulty of assuring narratives and future-oriented information, and the low level of maturity of internal systems and processes of companies and stakeholders. Proposals for overcoming these challenges are framed mainly within current assurance models, although some respondents pointed out the need for a shift towards new assurance approaches.

The paper relies on a small sample of well-informed subjects active in Italy; thus, the results may not represent the views of all auditors.

The findings identify areas that practitioners and assurance provider firms should focus on, looking to IR assurance and its growing importance and application as a future business area. They may be useful to standard setters and regulators to better understand limits and opportunities of requiring IR assurance on specific information not strictly related to financial information, and for the development of guidance or standards for IR assurance.

This research contributes to the currently underexplored area of IR assurance. Relatively few studies have investigated this topic from an empirical point of view, and no study involving auditors has been carried out in the Italian context.

The purpose of this article is to identify design guidelines for online resources based on the subjective assessment criteria used by individuals to assess and process information resources. This method of creating design guidelines targeted at precise user groups has the potential to aid designers and developers to create more user-centred information resources.

The authors gathered data using a prospective longitudinal study investigating the information behaviour of expectant and new mothers. Women were asked to report on their information-seeking activities in a series of semi-structured interviews covering pregnancy and early motherhood.

This research identified 15 assessment criteria that were utilised by women to assess and process information resources. The most popular resource criteria amongst participants were credibility and convenience, while completeness and relevance were the most popular information content criteria. The authors found that assessment criteria were not considered in isolation, with criteria such as formatting and search engine ranking impacting on participants' perception of other criteria.

This research demonstrates the potential of linking a user groups subjective assessment criterion to design guidelines. The authors propose that these guidelines could be used to help design an online information resource. They could also be used to assess if an existing online resource met the needs of a user group. The methodology used in this study could be leveraged to create design guidelines for user groups.

This research uses subjective assessment criteria as a means of understanding how expectant new mothers process information resources. People use subjective judgements when processing information resources, and this should be incorporated into the design of information resources. Analysing longitudinal data allowed the authors to build a rich picture of how participants evaluated and compared different information resources.

The purpose of this study is to explore the impact of the Covid-19 crisis at the level of individual information behavior among citizens from the German-speaking countries, Austria, Germany and Switzerland.

An online survey was conducted among 308 participants gathered through convenience sampling in April and May 2020, focusing on how citizens changed their mix and usage intensity of information sources and according to which criteria they chose them during the Covid-19 crisis. A Wilcoxon signed-rank test was used for testing central tendencies. Effect sizes were considered to support the interpretation.

The results show first that the Covid-19 crisis has led to an increased demand for reliable information. This goes alongside a significant increased use of public broadcasting, newspapers and information provided by public organizations. Second, the majority (84%) of the participants reported being satisfied with the information supply during the Covid-19 crisis. Participants who were less satisfied with the information supply used reliable sources significantly less frequently, specifically public television, national newspapers and information provided by public organizations. Third, the amount of Covid-19-related information led some participants to a feeling of information overload, which resulted in a reduction of information seeking and media use.

This paper is one of the first to analyze changes of information behavior patterns of individuals during crises in the current information environment, considering the diversity of resources used by individuals.

The objective of this study is to explore the level of understanding and actions taken by the people of Gurugram (erstwhile Gurgaon) to mitigate the impact of climate change, given its critical importance as a global issue.

Using a qualitative approach, primary data were collected through in-depth interviews by means of semi-structured interview methods.

The findings indicate that while people are aware of climate change, the information is deficient for them to translate their knowledge into effective action. Some of the major challenges identified are lack of appropriate understanding, resources, education, motivation and government initiatives, as well as the old habits, peer influence, feeling of incapability and limited media exposure. To bridge the intention-action gap, it is recommended that people should be empowered to act desirably. There is a change need for awareness and education on ways to mitigate the effects of climate change. The study has implications for researchers, environmentalists, policymakers, non-government organizations and local residents of Gurugram.

This study provides unique insights into the understanding of climate change by the general public and challenges faced in taking pro-environment actions. It emphasizes the urgent need to create awareness and educate individuals about ways to mitigate the impact of climate change.