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A social media user behavior model is presented as a function of different user types, i.e. light and heavy users. The users’ behaviors are analyzed in terms of knowledge creation, framing and targeting.

Data consisting of 160,000 tweets by nearly 40,000 twitter users in the city of Newark (NJ, USA) were collected during the year 2014. An analysis was conducted to examine the hypothesis that different user types exhibit distinct behaviors driven from different motivations.

There are three important findings of this study. First, light users reuse existing content more often, while heavy and automated users create original content more often. Light users also use more sentiments than the heavy and automated users. Second, automated users frame more than heavy users, who frame more than light users. Third, light users tend to target a specific audience, while heavy and automated users broadcast to a general audience.

Decision-makers can use this study to improve communication with their customers (the public) and allocate resources more effectively for better public services. For example, they can better identify subsets of users and then share and track specialized content to these subsets more effectively.

Despite the broad interest, there is insufficient research on many aspects of social media use, and very limited empirical research examining the relevance and impact of social media within the public sector. The social media user behavior model was established as a framework that can provide explanations for different social media knowledge behaviors exhibited by various subsets of users, in an e-government context.

The purpose of this paper is to discuss how practical relevance of management accounting knowledge relates to research paradigms and theoretical pluralism.

The paper is conceptual in nature.

As the management accounting discipline is considered to be an applied discipline, a number of authors claim that management accounting research should develop relevant theory that can be used in practice. This call for increased practical relevance of management accounting knowledge interrelates with a debate on the desirability of theoretical pluralism and paradigm diversity in management accounting research. Drawing on the work of Nicolai and Seidl, the paper distinguishes different forms of practical relevance, and analyses the effects of theoretical pluralism on these different forms. The paper argues how theoretical pluralism particularly enhances relevance in a conceptual sense rather than an instrumental sense. The conceptual relevance of research may further be enhanced by interpretive research that acknowledges complexity and that has the potential to challenge the performativity of mainstream management accounting knowledge, without challenging the pursuit of efficiency as such. This is different from critical research. The instrumental relevance stemming from mainstream management accounting research entails de‐contextualization and simplification, and might create unintended self‐fulfilling prophecies.

The paper broadens the concept of relevance so that it includes conceptual relevance and legitimative relevance. It links these concepts of relevance to three research paradigms: a mainstream paradigm, an interpretive paradigm and a critical paradigm. For each paradigm, relevance is related to the use of theory.

The paper broadens the concept of relevance and advocates the pursuit of conceptual relevance, particularly through interpretive research.

Small business owners play an important role in the tax system. This paper seeks to establish a framework to highlight the particular tax situation of small business owners and the resulting implications, from a psychological perspective.

A framework identifying the key characteristics of small business owners' actual and perceived tax situation is established. Literature investigating these characteristics is reviewed in line with the proposed framework.

Three key aspects seem to distinguish small business owners' perceptions of their tax situation: small business owners are likely to perceive more opportunities not to comply than employed taxpayers; they are more likely to experience a lack of meaningful taxation knowledge; and they are more likely to face decision frames that render taxes as painful losses.

The suggested link between the subjective experience of the tax situation and compliance calls for a focus on strategies that aim to influence taxpayers' perceptions of their own evasion opportunities, their level of legislative and procedural knowledge, and their sense of ownership of tax money. Such a strategy is suggested to be particularly likely to be effective in the phase of nascent entrepreneurship and in a climate of mutual trust between taxpayers and tax authorities.

This paper comprehensively identifies and reviews the perceptual correlates of factors unique to small business owners' tax behaviour.

This paper offers a critical discussion to contribute to sociological work by emphasizing deconstruction(s) of the markers of gendered and racialized borders and epistemological injustice(s) in theory and practice of contemporary global frames of representation and women's intersectional identities and rights. Through a postcolonial, situated feminist approach, the theoretical framework aims to scope and review literature from the South and North.

The research employs a mixed-methodology of a survey paper and media critical discourse analysis of media monitoring frames of Egyptian women's rights post–Arab spring. The content, layout and imageries produced by representations are assessed to explore whether there are lingering subtle and blatant hints of continued orientalism in knowledge canons.

The underlying causes for misconceptions and reductionist sociopolitical attitudes may be styled by patriarchal and orientalist imposition and are highly found to be somewhat maintained by persistent Western-centric epistemologies claiming to define or speak for the so-called other. The above-mentioned structures are evidently channelled through languages which essentialize and control women of the South, urging for further research in knowledge canons which calls oppressive frames into question.

More feminist contributions from non-Western gazes are needed to fill gaps in canons of knowledge and deconstruct patriarchal and colonial codes which impose inequalities on women as seen through the survey paper of theoretical representation and media politics.

The purpose of this paper is sharing out basic guidelines and examples from an extended collaboration to move educators move online while avoiding synchronous meetings. “gPortfolios” are public (to the class) pages where students write responses to carefully constructed engagement routines. Students then discuss their work with instructors and peers in threaded comments. gPortfolios usually include engagement reflections, formative self-assessments and automated quizzes. These assessments support and document learning while avoiding instructor “burnout” from grading. gPortfolios can be implemented using Google Docs and Forms or any learning management system.

The authors report practical insights gained from design-based implementation research. This research explored the late Randi Engle’s principles for productive disciplinary engagement and expansive framing. Engle used current theories of learning to foster student discussions that were both authentic to the academic discipline at hand and productive for learning. This research also used new approaches to assessment to support Engle’s principles. This resulted in a comprehensive approach to online instruction and assessment that is effective and efficient for both students and teachers.

The approach “frames” (i.e. contextualizes) online engagement using each learners’ own experiences, perspectives and goals. Writing this revealed how this was different in different courses. Secondary biology students framed each assignment independently. Secondary English and history students framed assignments as elements of a personalized capstone presentation; the history students further used a self-selected “historical theme.” Graduate students framed each assignment in an educational assessment course using a real or imagined curricular aim and context.

Engle’s ideas have yet to be widely taken up in online education.

The purpose of this research is to study the ad hoc problem of developing capabilities for knowledge transfer between various constituencies of an enterprise resource planning (ERP) implementation project. The paper studies how an ERP project develops ability to network, link, and integrate its various knowledge resources over time.

The paper conducted a case study of an ERP project, from its initiation in 2008 to its completion in 2011.

The case demonstrates the dynamics of development of knowledge transfer capacities through ad hoc problem solving. The paper identifies five mechanisms used in this case for the development of knowledge transfer capacities.

Ad hoc problem solving mechanisms demonstrated in this paper can be intentionally planned and utilized in similar projects to enable interaction, integration, and institutionalization.

Even though ad hoc problem solving as a model for change is prevalent in many organizations, studies of ad hoc problem solving capabilities as a mechanism for change are not extensive. This case describes ad hoc mechanisms that foster change and development of knowledge transfer capacities during large IT project implementations.

The term “curriculum” has been used almost exclusively in educational circles to refer to plans for the conduct of learning lessons in school classrooms. This paper argues that the concept can be productively expanded to describe learning processes in workplaces, including those in which learning is not the intentional outcome of an interaction. The article first reviews conventional conceptions of curriculum, and then draws on theories of cognition and learning base in phenomenology, symbolic interactionism and situated learning to identify some of the features of a naturally‐occurring curriculum in the workplace: the socio‐technical and pragmatic elements of the knowledge used in the work environment, the classification and framing of knowledge‐use, and the extent to which participants are expected to use the various forms of knowledge. That is, curriculum is essentially a socially‐constructed ordering of the knowledge‐use in a social context. These concepts are applied to two settings in which high school interns were supposed to be learning something: a history museum and a veterinary clinic.

This paper seeks to advance the study of knowledge boundary spanning by approaching spanning as a process that involves four spanning mechanisms.

Building on the insights from practice‐based view of knowledge and knowledge management literature more generally, the authors formalize and articulate two spanning mechanisms (boundary practice and boundary discourse), in addition to two other previously established spanning mechanisms (boundary object and boundary spanner).

The paper formalizes two further spanning mechanisms and suggests an integrative framework for examining the mutual and compounding effect between the four spanning mechanisms. Building on the suggested framework, the process of spanning is analysed as a time‐based combination of various mechanisms which evolve over time. The framework opens new windows to look at the projective and emergent mode of spanning mechanisms as a duality, rather than a dualism.

Researchers are freed to explore the deployment order of the spanning mechanisms and the conflicting or synergistic effects. Practitioners would benefit from tracing successful spanning processes for replicating in similar contexts to advance collaboration efforts.

Boundary practice and boundary discourse are introduced as well as synthesizing the mechanisms into a coherent framework. Viewing boundary spanning as a process that includes dynamic combination of four spanning mechanisms is a particularly novel insight that can stimulate future research avenues.

Many feminist scholars have challenged West-centric epistemologies and offered concepts such as multiple modernities and decoloniality as appropriate frames for understanding and challenging knowledge hierarchies. Much of these challenges have come from the two-thirds world, though some emanated from scholars located in the one-third world. This chapter presents two related discussions. First, the challenge of moving beyond binaries such as the Global North and South, or one- and two-thirds worlds, even though every region, nation-state, and locale is marked by many discussions, debates, and challenges between the privileged and marginalized within the realms, currently and historically. Second, our scholarly ability to consider a broader knowledge production process, especially evident through the productions through virtual spaces. I examine efforts to include indigenous knowledge by feminists, and reflect on the continuing challenges of dismantling knowledge hierarchies.