Search results

1 – 5 of 5
Article
Publication date: 1 June 2003

Bernard M. Meltzer

Seeking to clarify the concept of lying, I deal with several topics on which ideas vary. I consider the symbolic, intentional, misleading, and relational character of lies, and…

2269

Abstract

Seeking to clarify the concept of lying, I deal with several topics on which ideas vary. I consider the symbolic, intentional, misleading, and relational character of lies, and include secrecy and other forms of deliberate deception within lies on the basis of these components. Next, I distinguish between human and nonhuman deception, invoking the concepts of symbols, role‐taking, self, and mind. Following this, I present several representative categories of the infinite array of benign and exploitive social contexts in which lying occurs. In a brief discussion, I then impugn the commonly‐used notion of “self‐deception” as internally contradictory. And, finally, I describe both negative and positive consequences of deception in human affairs.

Details

International Journal of Sociology and Social Policy, vol. 23 no. 6/7
Type: Research Article
ISSN: 0144-333X

Keywords

Open Access
Article
Publication date: 18 June 2021

Marion Pauline Gauthier and Nathalie Brender

Blockchain is expected to impact reporting and auditing processes. Indeed, the increasing use of blockchain could affect the nature and extent of information available to auditors…

12647

Abstract

Purpose

Blockchain is expected to impact reporting and auditing processes. Indeed, the increasing use of blockchain could affect the nature and extent of information available to auditors and how audits are performed. This paper aims to investigate how auditors are assessing the relevance of the current auditing standards in light of the emergent use of blockchain technology.

Design/methodology/approach

Based on qualitative content analysis, this paper analyzed semi-structured interviews with auditors to understand their shared perception of how the current auditing standards address blockchain’s emergence.

Findings

The findings reveal a growing demand for information technology (IT) auditing standards, as well as a mismatch in timing between the quickly changing IT environment and the regulators’ slowness in releasing new standards or updating standards.

Research limitations/implications

The findings reflect the external auditors’ points of view and cannot be generalized to all countries, but future studies should address the development of specific IT-related auditing standards to better fit the fast-evolving technology environment in ways that consider the other stakeholders’ points of view, including those of the standard setters.

Practical implications

The results of this study show that auditors consider the current auditing standards for IT to be too vague, and they need more guidance on both auditing blockchain and using technologies as audit tools.

Originality/value

The original contribution of this study lies in the in-depth understanding it provides of the adequacy of the current auditing standards to audit companies using blockchain, which is an under-researched topic.

Details

Managerial Auditing Journal, vol. 36 no. 3
Type: Research Article
ISSN: 0268-6902

Keywords

Article
Publication date: 1 July 2003

Jeremy Franks

The recent background to the UK market for organic milk is reviewed to establish the background to the Organic Dairy Production: A Sustainable Future for Organic Dairying…

3570

Abstract

The recent background to the UK market for organic milk is reviewed to establish the background to the Organic Dairy Production: A Sustainable Future for Organic Dairying conference held in March 2002. The presentations given at that conference are critically reviewed. Several of arguably the most important determinants of the sustainable future of organic dairying did not find their full expression at that conference. Issues largely or wholly excluded include: a priori evidence for expecting a higher level of co‐operation among organic than conventional farmers; the distinction between “competitive pricing” and “sustainable pricing”; import penetration and substitution, and post‐conversion subsidies; utilising innovative information technologies to “tell the organic story”; policing organic standards and traceability; and the ownership of the “organic label” and the number of organic standard bodies. The importance of these issues is shown by reference to the current market situation for organic milk in the UK. There is a need for considerable developments in the marketing of organic milk. More distance must be placed between associations that campaign for market growth and an organisation that will need to be appointed to take responsibility for providing reliable and impartial market‐based information.

Details

British Food Journal, vol. 105 no. 6
Type: Research Article
ISSN: 0007-070X

Keywords

Article
Publication date: 17 November 2023

Dayu Cao, Yan Zheng and Gucheng Li

This study aims to identify and describe the relationships among sensory-driven pleasure, cognition-driven pleasure, symbolic-driven pleasure and organic food purchase behavior…

Abstract

Purpose

This study aims to identify and describe the relationships among sensory-driven pleasure, cognition-driven pleasure, symbolic-driven pleasure and organic food purchase behavior considering the moderating effects of functionality trust and authenticity trust from the viewpoint of the theory of planned behavior (TPB).

Design/methodology/approach

Data were collected using a structured questionnaire survey in first-tier cities in China. A total of 352 consumers of organic foods participated in the study. Structural equation modeling and hierarchical regression analysis were employed for data analysis.

Findings

The results indicated the significant association of perceived behavioral control, subjective norm, attitude, sensory-driven pleasure and cognition-driven pleasure with purchase intention. Perceived behavioral control and purchase intention had significantly positive effects on purchase behavior. Moreover, functionality trust had a positive moderating effect on purchase intention and purchase behavior.

Practical implications

This study not only provides novel and original insights for understanding organic consumption but also provides a reference for organic producers, sellers and policymakers to develop effective strategies to guide organic consumption that are conducive to promoting sustainable consumption.

Originality/value

For the first time, this research introduces the construct of food pleasure into the TPB to explore the relationships between food pleasure and purchase behavior based on the TPB. It may expand the scope of the TPB and provide valuable insights regarding how to improve the existing intention–behavior gap in organic consumption.

Details

British Food Journal, vol. 126 no. 2
Type: Research Article
ISSN: 0007-070X

Keywords

Article
Publication date: 2 August 2022

Yiqi Li, Nathan Bartley, Jingyi Sun and Dmitri Williams

Team social capital (TSC) has been attracting increasing research attention aiming to explore team effectiveness through within- and cross-team resource conduits. This study…

Abstract

Purpose

Team social capital (TSC) has been attracting increasing research attention aiming to explore team effectiveness through within- and cross-team resource conduits. This study bridges two disconnected theories – TSC and evolutionary theory – to examine gaming clans and analyzes mechanisms of the clans' TSC building from an evolutionary perspective.

Design/methodology/approach

This research draws longitudinal data from a sample of gaming teams (N = 1,267) from anonymized player data from the game World of Tanks spanning 32 months. The authors explored teams' evolutionary patterns using hidden Markov models and applied longitudinal multilevel modeling to test hypotheses.

Findings

The results showed that teams of different sizes and levels of evolutionary fitness vary in team closure and bridging social capital. The authors also found that larger teams are more effective than smaller ones. The positive association between team-bridging social capital and effectiveness is more substantial for smaller teams.

Originality/value

This research advances the theoretical development of TSC by including the constructs of teams' evolutionary status when analyzing strategic social capital building. Adding to existing literature studying the outcome of TSC, this research also found a moderating effect of team size between TSC and effectiveness. Finally, this study also contributes to a longitudinal view of TSC and found significant evolutionary patterns of teams' membership, TSC, and effectiveness.

Details

Internet Research, vol. 33 no. 3
Type: Research Article
ISSN: 1066-2243

Keywords

1 – 5 of 5