Search results

The attempt to establish a common European framework for core platforms' duties and responsibilities toward other actors in the digital environment is at the core of the recent scholarly debate surrounding the Digital Markets Act (DMA) proposal. In particular, the everlasting juxtaposition between the “data power” – as emerging from recent cases (Section 2) – that dominant tech companies enjoy and the concept of consumer sovereignty (Section 3) lies at the core of the proposal's attempt to identify digital core platforms as market gatekeepers. Accordingly, this chapter critically investigates the divide between power imbalance and consumer sovereignty in light of the architecture designed by the DMA, with a specific focus on its effectiveness in identifying gatekeepers' power drivers (Section 4). After highlighting the main critical aspects of the pertinent rules, opportunities for fruitful developments are then identified through the reframing of some of the notions considered in the proposal, and namely the role of “lock-in” effects and “data accumulation” (Section 5). Lastly, this chapter suggests that the DMA advancements – while desirable – are bound to be fragmentary in the absence of a wider appraisal of the nature of data power imbalance dynamics in the modern digital markets (Section 6).

It has been two decades since the first academic paper shone a spotlight on non-GAAP earnings. The past 20 years of research investigates concerns over the misuse of these disclosures and resulted in some significant changes to accounting and reporting standards across the globe. This paper aims to document the history of non-GAAP reporting and outline the emerging themes of the now matured practice of non-GAAP reporting.

This systematic literature review searches two popular databases to identify the academic publications relating to non-GAAP reporting between 2002 and 2022. The paper uses bibliographic mapping to present the key statistics of the non-GAAP reporting field of research.

The non-GAAP reporting environment started out as the “wild West’ but, through regulation and public awareness, emerged as an important supplement to the traditional outputs of financial reporting. Current consensus is recent non-GAAP earnings are informative to users but there is lack of research into qualitative non-GAAP disclosures and the vast body of archival research needs triangulating with more experimental studies.

This paper contributes to the literature by documenting the past 20 years of non-GAAP reporting and identifying the important existing and emerging research areas concerning non-GAAP earnings disclosures.

The advancement of enterprise social networks (ESNs) facilitates information sharing but also presents the challenge of managing information boundaries. This study aims to explore the factors that influence the information-control behavior of ESN users when continuously sharing information.

This study specifies the information-control behaviors in the “wall posts” channel and applies communication privacy management (CPM) theory to analyze the effects of the individual-specific factor (disposition to value information), context-specific factors (work-relatedness and information richness) and risk-benefit ratio (public benefit and public risk). Data on actual information-control behaviors extracted from ESN logs are examined using multilevel mixed-effects logistic regression analysis.

The study's findings show the direct effects of the individual-specific factor, context-specific factors and risk-benefit ratio, highlighting interactions between the individual motivation factor and ESN context factors.

This study reshapes the relationship of CPM theory boundary rules in the ESN context, extending information-control research and providing insights into ESNs' information-control practices.

The purpose of this study is to provide a harmonisation framework for the diverse accounting practices by extractive industries.

The study takes a three-stage approach. The first involves a comprehensive literature review of the historical evolution of accounting regulations by extractive industries. The second involves constructing an accounting practice index for extractive industries. The third involves constructing a harmonisation framework.

The accounting practice index provides empirical evidence of the wide diversity of accounting practices by extractive industries. Analysis of the literature review addresses the several attempts by accounting and regulatory bodies to standardise the diverse practices of accounting by extractive industries and reasons for the lack of successful standardisations. The authors extract lessons from these previous attempts and propose a harmonisation framework.

The proposed harmonisation framework can be used to align together the diverse accounting practices by extractive industries and enhance comparability and consistency of accounting figures and statements produced by these industries. Harmonising the diverse accounting practices is crucial for investment decision-making.

The harmonisation framework is the first of its kind that could enhance the comparability of accounts of extractive industries’ firms and be used to harmonise diverse accounting practices by other industries.

The purpose of the current study is to explain best practices for attempting humor in the workplace. Research on humor in the workplace has emphasized the use of leader humor but has neglected to provide guidance on how to successfully use humor. This is an important gap because unsuccessful humor attempts are associated with lowered status and disruptive behavior.

This paper summarizes three types of humor theories (i.e. cognitive, social and contextual) and derives principles from these theories that can be applied to improve humor success. Then, the authors apply the understanding of humor to workplace applications, providing suggestions for future empirical research inferred from the humor theories.

Humor attempts are most likely to land (i.e. invoke mirth) when they include a benign violation of mental schemas, societal norms or other expectations or when humor evokes shared feelings of benign superiority in the audience. Humor is less effective in goal-directed situations. Mirth is expected to increase group cohesion, leader trust and organizational identification and mitigate the effects of job stressors. Finally, employee learning and development activities (e.g. onboarding, training) seem like a good place to use humor to facilitate cognitive flexibility.

These suggestions from across psychological disciplines are synthesized to inform best practices for leader humor.

Through focusing on gig workers registered in three crowdsourcing platforms, the authors investigate how individual and collaborative job crafting may be positively related to the meaningful work and affective commitment those gig workers develop towards the crowdsourcing platforms they register in.

The authors employed a quantitative research method in which they focused on date from surveys completed by 327 gig workers. They tested the hypotheses using SmartPLS 3, which is more suitable when dealing with complex models, non-normal data, small samples and higher-order constructs.

The results showed that the proactive behaviour embedded within both individual and collaborative job crafting may lead to a sense of meaningfulness for gig workers and subsequently, their affective commitment towards the crowdsourcing platforms they register in. Specifically, the more gig workers undertake individual (H1) and collaborative (H2) job crafting behaviour, the greater the sense of meaningfulness they develop. Moreover, meaningfulness for gig workers positively affects their affective commitment towards the crowdsourcing platforms they register with (H3).

To the best of the authors' knowledge, this study is the first of its kind in the context of France and the European Union to focus on job crafting and its effect on both meaningful work and the affective commitment of non-traditional workers. This paper contributes by filling a gap in human resource (HR) management, in which empirical studies that address gig work have been limited so far.

This study examines how assurors make sense of sustainability assurance (SA) work and how interactions with assurance team members and clients shape assurors’ sensemaking and their actual SA work.

To obtain detailed accounts of how SA work occurs on the ground, this study explores three SA engagements by interviewing the main actors involved, both at the client firms and at their Big Four assurance providers.

Individual assurors’ (i.e. partners and other team members) sensemaking of SA work results in the crafting of their logics of action (LoAs), that is, their meanings about the objectives of SA work and how to conduct it. Without organizational socialization, team members may not arrive at shared meanings and deviate from the team-wide assurance approach. To fulfill their objectives for SA work, assurors may engage in socialization with clients or assume a temporary role. Yet, the role negotiations taking place in the shadows of the scope negotiations determine their default role during the engagement.

Two options are available to help SA statement users gauge the relevance of SA work: either displaying the SA work performed or making it more uniform.

This study theoretically grounds how assurors make sense of SA work and documents how (the lack of) professional socialization, organizational socialization and socialization of frequent interaction partners at the client shape actual SA work. Thereby, it unravels the SA work concealed behind SA statements.

The present study explored the young women's lived experiences of discrimination and othering based on skin tone in two rural localities of Uttarakhand , State of India. The authors used intersectionality as the theoretical lens for this study.

The authors have adopted an interpretive phenomenological study in the conduct of this research. The authors interviewed twelve female participants in person using a semi-structured interview schedule. The data were analysed using the six-stage data analysis process of interpretive phenomenological analysis.

The study's findings underline the experiences of stigma, negative self-concept, marriage is a complex reality, media's influence and skin whitening is the first and last resort. Dark-skinned women experience stressful life events due to their skin tone and society's prejudice favouring white and fair skin tones. The experiences of bullying, social shame, guilt and low esteem were also vivid.

This study reveals women's exposure to negative experiences of skin-tone-based discrimination prevalent in Indian society. This is one of the first kinds of such study in India that captures the dark-hued women's recurrent phenomenon of discrimination in their daily lives. It further shows that skin-tone bias and discrimination are widely prevalent and practised despite the claims that Indian society is free from skin-tone biasedness and subsequent discrimination.

Employee burnout is increasingly coming under attention due to its negative impact on employee well-being and organisational effectiveness. This study, a systematic review, aims to evaluate the role of servant leadership and its mediators in preventing and mitigating against burnout experiences in organisations.

A preferred reporting items for systematic review and meta-analyses (PRISMA) was conducted using three databases, Academic search Complete, Embase and Scopus, in addition to bibliography searches. Articles were included if they reported on primary data, in English from inception to 2023. The mixed methods critical appraisal tool was used to assess the quality of articles, and a narrative synthesis was used to report results.

The search strategy yielded 4,045 articles, of which (N = 17), with total sample size of (N = 10,444) are included. Findings suggest that servant leadership is predictive of burnout, and that several mediators impact this relationship. Most studies were conducted in health care (n = 8) and banking (n = 3), and while the quality of the studies was mostly high (64%), the methods used were mainly descriptive and cross-sectional, which limits the extent to which causality can be inferred. A theory of change is provided based on the findings from this review and integrated with the extant literature on servant leadership theory, and can be used by organisations to support the policy, training and practice of servant leadership to reduce burnout.

Servant leadership is predictive of burnout; however, further research needs to be undertaken in this important emerging area.