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This study aims to explain how negative workplace interactions are formed by the application of a performance management system (PMS).

The study draws from unique in-depth interviews with service workers who resigned from an accounting shared service centre (SSC), discussing the reasons behind the resignations. Following an abductive approach, organisational justice theory is used to analyse the service workers' perceptions of negative interactions and to link the negative interactions to the use of the PMS.

The findings suggest that negative workplace interactions are characterised by cost consciousness, inequality and competitiveness. These interactions are attributed to the use of a PMS in the centre and are related to perceptions of distributive, procedural and interactional injustice.

Managers and leaders of shared service–type organisations should not rely on PMSs as an all-encompassing solution; instead, they should acknowledge the fairness of the use of PMSs. Moreover, HR professionals should choose and train employees to apply PMSs fairly. Fairness is important in work allocation, resourcing, monitoring, giving feedback, recognising good performance, promotion and interaction between peers.

This study contributes to the literature by taking an overall perspective on PMSs to analyse and explain the unintended negative consequences of a PMS in a highly scripted and monitored work environment that is usually considered appropriate for such a system's use. Through the analysis, the study highlights pitfalls in the use of a PMS and the importance of interactional injustice not only between but also within organisational levels.

This study aims to examine how new regulation changes for the auditor’s report, so-called key audit matters (KAMs), influence tax avoidance.

This study uses data from firms listed on the Omani capital market over the period 2012–2019 and analyzes these data using pooled panel data regression with a robust standard error. It uses two common proxies for tax avoidance and two measures for the KAMs disclosure requirement.

This study finds a sharp decrease in the effective tax rate following the introduction of KAMs disclosure and the issuance of more KAMs in audit reports. This result is supported by several robustness checks. In an additional analysis, the authors observe interesting results, indicating that real earnings management mediates this association, while the audit committee plays a moderating role. The authors do not find a moderating effect of Big4 on this association, but find discrepancies within the Big4 firms in relation to this moderating effect.

The results of this study indicate that although the introduction of the KAMs disclosure requirement may have positive consequences, it may also lead to unintended negative consequences. This conclusion has not been comprehensively reported in literature.

Universities globally have faced the introduction of research performance assessment systems that provide monetary and ranking rewards based on publication outputs. This study aims to seek an understanding of the implementation of performance-based research funding (PBRF) and its impact on the heads of departments (HoDs) and accounting academics in New Zealand (NZ) tertiary institutions. The study explores NZ accounting academics’ experiences and their workload; the relationship between teaching and research in the accounting discipline and any issues and concerns affecting new and emerging accounting researchers because of PBRF.

Applying an institutional theoretical lens, this paper explores accounting HoDs’ perceptions concerning the PBRF system’s impact on their academic staff. The research used semi-structured interviews to collect data from NZ’s eight universities.

The key findings posit that many institutional processes, some more coercive in nature, whereas others were normative and mimetic, have been put in place to ensure that academics are able to meet the PBRF requirements. HoDs suggest that their staff understand the importance of research, but that PBRF is a challenge to new and emerging researchers and pose threats to their recruitment. New academics must “hit the ground running” as they must demonstrate not only teaching abilities but also already have a track record of research publications; all in all, a daunting experience for new academics to overcome. There is also a teaching and research disconnect. Furthermore, many areas where improvements can be made in the design of this measurement tool remain.

The PBRF system has significantly impacted on accounting academics. Central university research systems were established that subsequently applied coercive institutional pressures onto line managers to ensure that their staff performed. This finding offers scope for future research to explore a better PBRF that measures and rewards research productivity but without the current system’s unintended negative consequences.

Studies have shown that within-domain compensatory consumption can successfully repair the damaged self, but other research indicates that it can undermine self-control because such consumption causes self-threat rumination that impairs self-regulatory resources. This paper aims to identify a boundary condition that reconciles and explains these contradictory findings.

The authors conducted three experiments to show that within-domain compensatory consumption undermines self-control, but only in some situations. They test a boundary condition (i.e. type of connections between within-domain products and self-threat domain) for the effects of such consumption on self-threat rumination and self-control.

This paper demonstrates that within-domain (but not across-domain) compensatory consumption induces rumination and reduces subsequent self-control, but only when the product’s connection to the self-threat domain is made explicit through brand names or slogans. When the connection is merely implicit, rumination and self-control deficits are not observed.

Consumers may seek certain products to bolster threatened aspects of their self-concept. Marketing tactics that explicitly highlight connections to such self-aspects can lower a consumer’s self-control resulting in stronger purchase intent, while at the same time hindering the possibility of self-concept repair. Managers need to be wary of ethical concerns.

This research qualifies the existing findings by presenting “type of product connection” as a key determinant of within-domain compensatory consumption’s impact on self-control. Researchers need to be conscious of the type of products (explicitly vs implicitly connected to the self-threat domain) they use in compensatory consumption studies, because this may influence their findings.

This paper explores the different open science policy effects on the knowledge generation process of researchers in basic sciences: biology, chemistry and physics.

This paper uses a qualitative methodology with a content analysis approach. It uses seventeen semi-directed interviews.

The main perceived effect of open science is access to research inputs, with open access, open research data and code reuse as primary sources. Another issue is the increase of collaboration with other colleagues in terms of the ability to collaborate faster and encouraging the exchange of ideas. However, this benefit does not translate to the division of labor in large transnational teams. Time spent on tasks like cleaning up data and code, scooping and other ethical issues are unfavorable aspects noted.

Policymakers could use this study to enhance current open science policies in the countries.

This study analyzes the perspectives of basic sciences researchers from two countries about open science policies. The main conclusion is the fact that open science policies should focus on the research process itself – rather than research outputs – in order to effectively tackle inequalities in science.

The peer review history for this article is available at: https://publons.com/publon/10.1108/OIR-03-2023-0135

Drawing on the work of Niklas Luhmann, the paper argues that technology can be viewed as a self-referential system which is autonomous from both human beings and other function systems of society. The paper aims to develop a philosophy of technology from the work of Niklas Luhmann. To achieve this aim, it draws upon the systems-theory work of Jacques Ellul, a philosopher of technology who focuses on the autonomous potential of technological evolution.

The paper draws on the work of Niklas Luhmann and Jacques Ellul to explore the theme of autonomous technology and what this means for our thinking about technological issues in the twenty-first century. Insights from these two thinkers and researchers working in the Luhmannian sociological tradition are applied to remote work.

The sociological approach of Luhmann, coupled with Ellul's insights into the autonomous nature of technology, can help us develop a systems theory of technology which takes seriously its irreducibility to human functions.

The paper contributes to the growing sociological literature that thematizes the Luhmannian approach to technology, helping us better understand this phenomenon and think in new ways about what technological autonomy means.

The paper brings together the work of Luhmann, Ellul and contemporary researchers to advance a new understanding of technology and technological communication.

This study is motivated to provide a theoretically informed, data-driven assessment of the consequences associated with the participation of non-human bots in social accountability movements; specifically, the anti-inequality/anti-corporate #OccupyWallStreet conversation stream on Twitter.

A latent Dirichlet allocation (LDA) topic modeling approach as well as XGBoost machine learning algorithms are applied to a dataset of 9.2 million #OccupyWallStreet tweets in order to analyze not only how the speech patterns of bots differ from other participants but also how bot participation impacts the trajectory of the aggregate social accountability conversation stream. The authors consider two research questions: (1) do bots speak differently than non-bots and (2) does bot participation influence the conversation stream.

The results indicate that bots do speak differently than non-bots and that bots exert both weak form and strong form influence. Bots also steadily become more prevalent. At the same time, the results show that bots also learn from and adapt their speaking patterns to emphasize the topics that are important to non-bots and that non-bots continue to speak about their initial topics.

These findings help improve understanding of the consequences of bot participation within social media-based democratic dialogic processes. The analyses also raise important questions about the increasing importance of apparently nonhuman actors within different spheres of social life.

The current study is the first, to the authors’ knowledge, that uses a theoretically informed Big Data approach to simultaneously consider the micro details and aggregate consequences of bot participation within social media-based dialogic social accountability processes.

Based on the perspectives of social capital, image motivation and motivation affordances, this paper explores the direct and moderation effects of different kinds of motivations (i.e. relationship-based motivation, community-based motivation and individual-based motivation) on users' continuous knowledge contributions in social question and answer (Q&A) communities.

The authors collect the panel data of 10,193 users from a popular social Q&A community in China. Then, a negative binomial regression model is adopted to analyze the collected data.

The paper demonstrates that social learning, peer recognition and knowledge seeking positively affect users' continuous contribution behaviors. However, the results also show that social exposure has the opposite effect. In addition, self-presentation is found to moderate the influence of social factors on users' continuous use behaviors, while the moderation effect of motivation affordances has no significance.

First, this study develops a comprehensive motivation framework that helps gain deeper insights into the underlying mechanism of knowledge contribution in social Q&A communities. Second, this study conducts panel data analysis to capture the impacts of motivations over time, rather than intentions at a fixed time point. Third, the findings can help operators of social Q&A communities to optimize community norms and incentive mechanisms.

The aim of this article is to map the use of AI in the user experience (UX) design process. Disrupting the UX process by introducing novel digital tools such as artificial intelligence (AI) has the potential to improve efficiency and accuracy, while creating more innovative and creative solutions. Thus, understanding how AI can be leveraged for UX has important research and practical implications.

This article builds on a systematic literature review approach and aims to understand how AI is used in UX design today, as well as uncover some prominent themes for future research. Through a process of selection and filtering, 46 research articles are analysed, with findings synthesized based on a user-centred design and development process.

The authors’ analysis shows how AI is leveraged in the UX design process at different key areas. Namely, these include understanding the context of use, uncovering user requirements, aiding solution design, and evaluating design, and for assisting development of solutions. The authors also highlight the ways in which AI is changing the UX design process through illustrative examples.

While there is increased interest in the use of AI in organizations, there is still limited work on how AI can be introduced into processes that depend heavily on human creativity and input. Thus, the authors show the ways in which AI can enhance such activities and assume tasks that have been typically performed by humans.

Social media is replete with malicious and unempathetic rhetoric yet few studies explain why these emotions are publicly dispersed. The purpose of the study is to investigate how the intergroup counter-empathic response called schadenfreude originates and how it prompts media consumption and engagement.

The study consists of two field surveys of 635 in-group members of two professional sports teams and 300 residents of California and Texas with political party affiliations. The analysis uses SEM quantitative methods.

Domain passion and group identification together determine the harmonious/obsessive tendencies of passion for an activity and explain the schadenfreude response toward the rival out-group. Group identification is a stronger driver of obsessive passion compared to harmonious passion. Schadenfreude directly influences the use of traditional media (TV, radio, domain websites), it triggers social media engagement (posting), and it accelerates harmonious passion's effects on social media posting.

The study is limited by the groups used to evaluate the research model, sports, and politics.

The more highly identified and passionate group members experience greater counter-empathy toward a rival. At extreme levels of group identification, obsessive passion increases at an increasing rate and may characterize extremism. Harboring feelings of schadenfreude toward the out-group prompts those with harmonious passion for an activity to more frequently engage on social media in unempathetic ways.

This study links the unempathetic, yet common emotion of schadenfreude with passion, intergroup dynamics, and media behavior.