Search results

The paper aims to understand why and how paratextual elements are included in annual reports, hence how meaning is made through the workings of language and imagery.

A comprehensive framework of analysis, combining Genette’s paratextual elements with Barthes’ rhetoric and denotation and connotation concepts, is applied to the case study of the dstgroup, a Portuguese engineering and construction group.

The study demonstrates the potential of the annual report as a communication tool between an organisation and its stakeholders. The framework of analysis evidences that the paratextual elements highlight and supplement accounting information and that the denotative and connotative meanings associated with them make visible and enhance intangible features of the organisation.

The paper extends theories from other interdisciplinary fields to accounting communication and proposes a comprehensive framework that combines the writings of Genette and Barthes. By exploring the Portuguese under-researched context, it also adds to the literature by analysing the rationales and choices of the preparers on the inclusion of paratextual elements in annual reports.

Este artículo pretende entender por qué y cómo se incluyen elementos paratextuales en los informes anuales y, cómo se construye el significado a través del funcionamiento del lenguaje y las imágenes.

Se desenvolvió un marco de análisis global, que combina los elementos paratextuales de Genette y los conceptos de retórica y denotación y connotación de Barthes. Este marco se aplicó al estudio de caso del grupo dst, un grupo portugués de ingeniería y construcción.

El estudio muestra el potential del informe anual como herramienta de comunicación entre una organización y sus grupos de interés. El marco de análisis evidencia que los elementos paratextuales resaltan y complementan la información contable y que los significados denotativos y connotativos asociados a ellos hacen visibles y realzan rasgos intangibles de la organización.

Este artículo extiende teorías de otros campos interdisciplinarios a la comunicación contable y propone un marco global que combina los escritos de Genette y Barthes. Explorando el contexto portugués, insuficientemente investigado, también se añade a la literatura mediante el análisis de las motivaciones y opciones de los preparadores de los informes anuales sobre la inclusión de elementos paratextuales.

Large-scale and complex issues tend to require a system of interconnected teams (i.e., multiteam systems) that offer more manpower, resources, and flexibility to meet more challenging demands. However, multiteam systems often work within “extreme environments” that can be very stressful, and the impact of this stress can deplete team members’ Well-Being and hinder team performance. Current research on multiteam systems does not address the need to understand how environmental stressors may impact component teams and overall team functioning and how multiteam systems in these environments can regulate stress to overcome these problems. NASA’s spaceflight multiteam system provides a unique example that organizational researchers can look at to understand how the Mission Control team helps regulate stress in the spaceflight team operating within an isolated, confined, and extreme environment. This chapter articulates how NASA’s spaceflight multiteam system stress regulation practices can inform organizational psychologists and advance our understanding of multiteam system functioning.

The growing interest of the scientific community in film marketing research can be discovered by the large scale published writings on the subject. Although, in this field, comprehensive and systematic research is still lacking. The important aim of this article is to merge the latest research results of film marketing through bibliometric research on articles published from 1976 to 2020, and to examine and introduce the research outcome from the view of the growth trend of the field; the most productive and influential countries, authors, articles, institutions, and research journals; keywords, author patterns, and international linkages. Research outcomes show that film marketing research increased gradually from 1976 to 2020, especially in the last five to 10 years. During this period, all 500 scholarly articles were published in 331 journals and listed in Scopus. Comparison is drawn between institutions from developing countries (in terms of number of articles) and developed countries (in terms of citation rate). On the basis of key points and three-factor examination, a conclusion is drawn that in the last 10 years, ‘film marketing’ as a keyword has attracted widespread attention.

Although accounting and reporting visualisations (i.e. graphs, maps and grids) are often used to veil organisations’ untransparent actions, these practices perform irrespectively of their ability to represent facts. In this research, the authors explore accounting and reporting visualisations beyond their persuasive and representational purpose.

By building on previous research on the rhetoric of visualisations, the authors illustrate how the design of accounting visualisations within integrated reports engages managers in a recursive process of knowledge construction, interrogation, reflection and speculation on what sustainable value creation means. The authors articulate the theoretical framework by developing a longitudinal field study in International Fashion Company, a medium-sized company operating in the fashion industry.

This research shows that accounting and reporting visualisations do not only contribute to creating unclear and often contradicting representations of organisations’ sustainable performance but, at the same time, “open up” and support managers’ unfolding search for “sustainable value” by reducing its unknown meaning into known and understandable categories. The inconsistencies and imperfections that accounting and reporting visualisations leave constitute the conditions of possibility for the interrogation of the unknown to happen in practice, thus augmenting managers’ questioning, reflections and speculation on what sustainable value means.

This study shows that accounting and reporting visualisations can represent good practices (the authors are not saying a “solution”) through which managers can re-appreciate the complexities of measuring and defining something that is intrinsically unknown and unknowable, especially in contexts where best practices have not yet consolidated into a norm. Topics such as climate change and sustainable development are out there and cannot be ignored, cannot be reduced through persuasive accounts and, therefore, need to be embraced.

This paper aims to focus on the involvement of mental healthcare professionals in a co-design process of a digital healthcare platform. Many people with severe mental disorders need constant support and monitoring, and with long waiting lists and scarce resources in mental healthcare, there is a dire need for innovative digital solutions to counteract those issues. This paper elaborates on a co-design process of a digital platform and mobile app designed for people with mental disorders. The platform primarily considers two perspectives: i) the patients and ii) the healthcare professionals.

This paper is based on canonical action research, where the co-design involvement with 13 healthcare professionals is analyzed and their interactions with three primary scenarios are focused.

The main contribution of this paper is three co-design principles: i) clarity and information accessibility regarding the patient's side, ii) efficiency and flexibility when it comes to the healthcare professional's side and iii) a notification function in the mobile application.

The theoretical contribution is the conceptualization of the three co-design principles that others can use when designing digital platforms in healthcare in general and psychiatric care in particular. The practical contributions are firstly outlined through the co-design process itself, where scenarios to guide the work are used, and secondly, the improvements made in the digital platform derived from the results of the co-design process.

This paper aims to propose an instrument for measuring social commerce among entrepreneurs from the USA, Mexico and Colombia.

The methodological design was quantitative, explanatory, observational and transversal, where a sample of 1,644 entrepreneurs from the USA (n = 525), Mexico (n = 608) and Colombia (n = 510) was obtained. For the validation and reliability of the instruments, a structural equation model (SEM) was developed for the three studies carried out. Regarding the goodness and adjustment indices of the SEM in the three countries, they turned out to be acceptable.

Through the results obtained in the three studies carried out, it has been verified that the instrument of social commerce in its two factors: Marketing and Market Participation, has sufficient validity and statistical reliability. Likewise, it has been verified that both the manifest variables and the latent variables of the construct show a significant relationship between the three studies carried out in different populations.

The findings obtained in the presented study contribute to entrepreneurs, leaders and managers of the business sector to improve the entrepreneurial project through marketing and market participation of the product and service, as well as the business unit that seeks to position itself in the market. Likewise, it helps entrepreneurs to understand analytically and systematically the constructs that social commerce is made up of, which will help entrepreneurial leaders reduce or control their risk when considering social commerce in their entrepreneurship, achieving the success of the entrepreneurial project through its positioning in the market considering marketing and market participation as main factors of social commerce.

The findings are relevant and of great value to the literature because at present there is not enough research that is focused on the variables analysed related to social commerce in the contexts of the USA, Mexico and Colombia. The relevance of the present scale in comparison to others proposed by the literature is that the proposed scale is focused on entrepreneurs who seek to be more successful through the positioning of their business unit, product or service in the market through the market participation. It is achieved through marketing strategies. Another contribution provided by the present study lies in the methodological robustness of the scale and its analysis, comparing it with studies in three leading entrepreneurship countries in Latin America, comparing the validity and reliability as well as the goodness of fit indices of the proposed model in each of the studies. They were significant and very similar, so the proposed scale is of great value and usefulness in the literature.

Visual simultaneous localization and mapping (SLAM) has limitations such as sensitivity to lighting changes and lower measurement accuracy. The effective fusion of information from multiple modalities to address these limitations has emerged as a key research focus. This study aims to provide a comprehensive review of the development of vision-based SLAM (including visual SLAM) for navigation and pose estimation, with a specific focus on techniques for integrating multiple modalities.

This paper initially introduces the mathematical models and framework development of visual SLAM. Subsequently, this paper presents various methods for improving accuracy in visual SLAM by fusing different spatial and semantic features. This paper also examines the research advancements in vision-based SLAM with respect to multi-sensor fusion in both loosely coupled and tightly coupled approaches. Finally, this paper analyzes the limitations of current vision-based SLAM and provides predictions for future advancements.

The combination of vision-based SLAM and deep learning has significant potential for development. There are advantages and disadvantages to both loosely coupled and tightly coupled approaches in multi-sensor fusion, and the most suitable algorithm should be chosen based on the specific application scenario. In the future, vision-based SLAM is evolving toward better addressing challenges such as resource-limited platforms and long-term mapping.

This review introduces the development of vision-based SLAM and focuses on the advancements in multimodal fusion. It allows readers to quickly understand the progress and current status of research in this field.

Diversity and inclusion initiatives are normally centred on legally protected traits such as race and gender. As the legal framework expands to ensure that underrepresented workers are protected, there exists a subset of the workforce who have diversity characteristics that are legally unprotected. For example, individuals who have visible tattoos can face employment discrimination when they are looking for work or looking to progress their careers. To add to the challenge, the perception of stigma is fluid and expectations related to the appearance of employees are determined by managers' perceptions of consumers' preferences. Drawing theoretically from self-categorisation theory and information processing theory, we discuss how the creation of a marketing and brand proposition framework can help to build an organisational identity that can benefit consumers and the organisation simultaneously. We also discuss the practical implications and strategies that organisations can consider to reduce such workplace discrimination.

Islamic banks (IBs) place significant importance on their religious identity, prompting the utilization of impression management (IM) strategies to emphasize such identity. This paper aims to discuss the motivations behind using IM in the creation of religious identity by IBs, and to explore the use of religious symbols and language as a form of religious rhetoric. It is argued that to counteract the threats to their religious identity, IBs use IM techniques, predominantly through the inclusion of religious symbols and rhetoric.

An empirical exploratory study, using content analysis, was conducted on the annual reports of the largest IBs for the year 2022. The analyses involved a total of 39 banks based on a filtered list from The Banker’s Top Islamic Financial Institutions of 2022. A manual content analysis was undertaken to extract religious symbols, images and contents.

The findings reveal the use of IM techniques that emphasize the religious identity of these banks. Notably, IBs consistently reaffirm their commitment to Sharia compliance and disclose their contributions to Zakah. In addition, the analysis reveals the incorporation of Quranic verses, religious iconographic images and other religious rhetoric statements in the annual reports of many IBs.

The analysis concludes that the assertion by IBs that their guiding principles are rooted in Islamic values are supported by the religious terminology and imagery embedded in their annual reports. Alongside mere religious symbolism, the terms and images are integral part of the corporate identity of the Islamic that not only sends persuasive signals to stakeholders but also help build an impression on the activities of the IBs.

IM has been a key objective and strategy of companies. This study aimed at exploring whether and how IBs used religious symbolism as an integral part of IM and corporate identity.