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Nonlinear dynamic analyses are employed for seismic collapse risk evaluation of existing steel moment frame buildings. The standards, such as ASCE 41-17, often define collapse thresholds based on plastic deformations; however, the collapse process involves several factors, and plastic deformation is only one of them. An energy-based approach employs deformation and resistance responses simultaneously, so it can consider various factors such as excessive deformation, stiffness and resistance degradation, and low-cycle fatigue as cumulative damage for seismic assessment. In this paper, an efficient energy-based methodology is proposed to estimate the collapse threshold responses of steel moment frame buildings.

This methodology uses a new criterion based on the energy balance concept and computes the structural responses for different seismic hazard levels. Meanwhile, a pre-processing phase is introduced to find the records that lead to the collapse of buildings. Furthermore, the proposed methodology can detect failure-prone hinges with a straightforward probability-based definition.

The findings show that the proposed methodology can estimate reasonably accurate responses against the results of the past experiment on the collapse threshold. Based on past studies, ASCE 41-17 results differ from experimental results and are even overly conservative in some cases. The authors believe that the proposed methodology can improve it. In addition, the failure-prone hinges detected by the proposed methodology are similar to the predicted collapse mechanism of three mid-rise steel moment frame buildings.

In the proposed methodology, new definitions based on energy and probability are employed to find out the structural collapse threshold and failure-prone hinges. Also, comparing the proposed methodology results against the experimental outcomes shows that this methodology efficiently predicts the collapse threshold responses.

The authors report a study of heritage conservation linked to rural small-town regeneration in Aotearoa New Zealand. The purpose of this study is to answer the question: how, with limited local resources, do the residents and administrators of small settlements conserve historic heritage in the processes of rural regeneration?

This research is based on an analysis of physical heritage objects (buildings, artefacts and landscapes), associated regulatory arrangements, archival material, news media reporting, community group newsletters and photography. The authors use the river-side town of Rakaia and its environs in Te Waipounamu/the South Island of Aotearoa New Zealand to answer the research question.

This research found that in a context of limited resources, volunteers, supported by small businesses and local and central government, can contribute positively to the conservation and interpretation of heritage as part of wider rural regeneration activities.

There is only limited writing on the links between heritage conservation, rural regeneration and the development of small towns. To advance the debate, the authors combine ideas about community-led heritage conservation and management with concepts drawn from rural studies, particularly the multifunctional rural space paradigm. This allows us to explore heritage conservation in a context of rapid rural change.

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.

This paper aims to explore the important role boundaries play in back-office framing of environmental engagement. This is of particular interest because it is not clear how organizations in an industry without standardized environmental reporting navigate their boundaries behind the scenes and why they engage with the environment the way they do. This element of their environmental identity offers important insights into the emergence of sustainability reporting.

Guided by Miles and Ringham (2019) the authors conduct an ethnography of the Montana ski industry. The ethnography includes extensive on-site observations at nine Montana ski areas and interviews with 16 ski area executives, two regulators and a land development executive.

The authors find three key boundaries – accountability structure, degree of regulatory burden and impact measurement approach – that shape the back-office economic and environmental framing of ski executives (Goffman, 1959, 1974). From these back-office frames the authors identify four front-office cultural performances – community ecosystem, quantitative ownership, approval seeking and advocacy platform – that represent the environmental engagement strategies at these resorts.

Understanding the relationships between boundaries and environmental engagement is an important step in developing appropriate industry-wide environmental accountability and sustainability expectations. The study’s findings extend to other industries that are both highly dependent on the environment and are in the early stages of developing environmental reporting standards.

Ski resorts operate in an industry that is impacted by changes in the natural environment. The authors chronicle the process by which boundaries lead to framing which leads to environmental engagement in this weather-dependent industry. The authors explain the process of environmental identity building, the result of which both precedes environmental reporting and puts such reporting into context. In this sense, the authors show how boundaries are set and maintained in the ski resort industry, and how fundamental these boundaries are to the development of individual companies' environmental engagement strategies.

The broader analytical framing of systematically distorted communication (SDC) helps extract value out of the enormous amount of scholarship on fake news.

The massive literature on fake news has been the subject of handbook overviews, systematic literature reviews, summaries, taxonomies, citation studies and so on. Deploying these tools, the approaches that the literature takes can be characterized, Habermas' concept of systematically distorted communication (SDC) will then be presented in its context, reviewed and put to work to frame fake news research to tell us new things that individual pieces of specific analysis and research do not. Conclusions will be offered from this analysis.

Fake news research has become repetitive, revolving around themes such as the fate of journalism, the role of technology, remediating its effects and deep dives into definitional components (disinformation, misinformation, lies and so on). A broader framing of systematically distorted communication allows us to arrive at some conclusions about contemporary fake news: that it is a power strategy with a particular right-wing slant and it creates a sociology – that is, its own interpretive environment – hostile to democratic functioning. It answers the question: what is fake news for?

A perspective on fake news research is much needed and Habermas' concept is a useful framing mechanism for the large corpus of research. Systematically distorted communication asks – and answers – different questions of the research. Meanwhile, SDC itself is modified by its application to fake news research and contemporary conditions.

This paper explores the way in which industrial pollution has been expressed in the narrative accounts of nature, landscape and industry by William Gilpin in his 18th-century picturesque travel writings. A positive description of pollution is generally outdated and unacceptable in the current society. The authors contrast his “picturesque” view with the contemporary perception of industrial pollution, reflect on these early accounts of industrial impacts as representing the roots of impression management and use the analysis to inform current accounting.

The research uses an interpretive content analysis of the text to draw out themes and features of impression management. Goffman's impression management is the theoretical lens through which Gilpin's travel accounts are interpreted, considering this microhistory through a thematic research approach. The picturesque accounts are explored with reference to the context of impression management.

Gilpin's travel writings and the “Picturesque” aesthetic movement, it appears, constructed a social reality around negative industrial externalities such as air pollution and indeed around humans' impact on nature, through a lens which described pollution as adding aesthetically to the natural landscape. The lens through which the picturesque tourist viewed and expressed negative externalities involved quite literally the tourists' tricks of the trade, Claude glass, called also Gray's glass, a tinted lens to frame the view.

The paper adds to the wealth of literature in accounting and business pertaining to the ways in which companies socially construct reality through their accounts and links closely to the impression management literature in accounting. There is also a body of literature relating to the use of images and photographs in published corporate reports, which again is linked to impression management as well as to a growing literature exploring the potential for the aesthetic influence in accounting and corporate communication. Further, this paper contributes to the growing body of research into the historical roots of environmental reporting.

The proliferation of surveillance-enhancing laws, policies and technologies across African countries deepens the risk of privacy rights breaches, as well as the risks of adverse profiling and social sorting. There is a heightened need for dedicated advocacy and activism to consistently demand accountability and transparency from African states, governments and their allies regarding surveillance. The purpose of this paper is to understand the issue frames that accompany anti-surveillance and privacy advocacy in Ghana and the related implications.

Using a qualitative and interpretivist approach, the author focuses on three different surveillance-oriented incidents/programs in Ghana and analyzes the frames underpinning the related advocacy and narratives of various non-state actors.

Privacy and anti-surveillance advocacy in Ghana tends to be less framed in the context of privacy rights and is more driven by concerns about corruption and value for money. Such pecuniary emphasis is rational per issue salience calculations as it elevates principles of economic probity, transparency and accountability and pursues a high public shock value and resonance.

Economics-centered critiques of surveillance could be counterproductive as they create a low bar for surveillance promoters and sustains a culture of permissible statist intrusions into citizens’ lives once economic virtues are satisfied.

While anti-surveillance and privacy advocacy is budding across African countries, little is known about its nature, frames and modus compared to such advocacy in European and North American settings. To the best of the author’s knowledge, this is likely the first paper or one of the first dedicated fully to anti-surveillance and advocacy in Africa.

This research aims to examine the performativity of corporate reports as an example of an accounting inscription that can frame the relationship between Aboriginal and Torres Strait Islander entities and their stakeholders. The framing and overflow effects of these reports have been explored to consider whether they strengthen or undermine the reputation and capability of these community-controlled entities.

Aligned with actor–network theory and a decolonising research protocol, qualitative interviews were conducted with senior managers and directors of Aboriginal and Torres Strait Islander entities and their key stakeholders to explore their experiences of corporate reporting. Additional analysis of these organisations' annual reports was conducted to corroborate key reporting themes.

This research has identified a dual role for corporate reporting, simultaneously framing performance against an expectation of failure, but with the potential for accounting inscriptions to highlight positive contributions to cultural and community priorities. It also indicates the need for sector specifics within the reporting frameworks and adequate resourcing for Aboriginal and Torres Strait Islander entities to meet reporting obligations.

This research makes policy-based recommendations in terms of user-driven and culturally informed performance measures. It also highlights the importance of adequate funding for Aboriginal and Torres Strait Islander entities to carry out meaningful performance evaluations beyond the preparation of financial statements.

One of the few empirical studies to capture the performativity of accounting inscriptions from the perspective of Aboriginal and Torres Strait Islander entities. This sector has received minimal attention within the accounting discipline, despite significantly contributing to community well-being and cultural protection. There is emancipatory potential via policy frameworks that resonate with Aboriginal and Torres Strait Islander cultural beliefs and practices.

High levels of child obesity alongside rising stunting and the absence of a coherent food policy have deemed UK’s food system to be broken. The National Food Strategy (NFS) was debated intensely in media, with discussions on how and who should fix the food system.

Using a mixed methods approach, the authors conduct framing analysis on traditional media and sentiment analysis of twitter reactions to the NFS to identify frames used to shape food system policy interventions.

The study finds evidence that the media coverage of the NFS often utilised the tropes of “culture wars” shaping the debate of who is responsible to fix the food system – the government, the public or the industry. NFS recommendations were portrayed as issues of free choice to shift the debate away from government action correcting for market failure. In contrast, the industry was showcased as equipped to intervene on its own accord. Dietary recommendations made by the NFS were depicted as hurting the poor, painting a picture of helplessness and loss of control, while their voices were omitted and not represented in traditional media.

British media’s alignment with free market economic thinking has implications for food systems reform, as it deters the government from acting and relies on the invisible hand of the market to fix the system. Media firms should move beyond tropes of culture wars to discuss interventions that reform the structural causes of the UK’s broken food systems.

As traditional media coverage struggles to capture the diversity of public perception; the authors supplement framing analysis with sentiment analysis of Twitter data. To the best of our knowledge, no such media (and social media) analysis of the NFS has been conducted. The paper is also original as it extends our understanding of how media alignment with free market economic thinking has implications for food systems reform, as it deters the government from acting and relies on the invisible hand of the market to fix the system.