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The paper aims to review rules and policy guidelines worldwide around non-personal data (NPD) and evaluate the policies on criteria that allow for the use of data for economic and social good. A review related to diverse policy approaches of various countries remains a research gap, and hence the analysis in the paper is designed with the intention of developing a research framework and providing policy gaps for further exploration.

A systematic review of academic and non-academic literature on theoretical foundations, applications of NPD for economic and social good and NPD policies and regulations was conducted to identify the evaluation criteria. A total of 32 dimensions got identified for evaluation. As second step, content analysis was used for evaluation. A total of 13 documents from 6 countries and 1 geographical region were identified for evaluation. The documents were evaluated based on the 32 dimensions spread across 5 domains that facilitate data access and sharing for economic and societal benefit.

The analysis highlights three distinct emerging perspectives on data exchange: most policy and regulatory documents acknowledge the importance of identifying different types of NPD and accordingly describing the distinct roles and responsibilities of data actors for leveraging the data; the policy and regulatory frameworks clearly focus on increasing business opportunities, data sharing cooperation and innovation; and findings also demonstrate certain gaps in the policy frameworks such as a more comprehensive discussion on data access and sharing mechanisms, particularly data sandboxes and open data, and concrete norms and rigorous standards regarding accountability, transparency, ownership and confidentiality. Furthermore, policies and regulations may include appropriate incentive structures for data providers and users to ensure unhindered and sustainable access to data for the common good.

To the best of the authors’ knowledge, this paper represents one of the first research contributions evaluating global data policies focused on NPD in the context of its increasing use as a public good. The paper first identifies evaluation criteria for the analysis on public and social good, and, thus, provides a conceptual framework for future research. Additionally, the analysis identifies the broad domains of policy analysis on social and public good for data economics.

This chapter analyzes the compliance of some category of Open Data in Politics with EU General Data Protection Regulation (GDPR) requirements. After clarifying the legal basis of this framework, with specific attention to the processing procedures that conform to the legitimate interests pursued by the data controller, including open data licenses or anonymization techniques, that can result in partial application of the GDPR, but there is no generic guarantee, and, as a consequence, an appropriate process of analysis and management of risks is required.

The purpose of this paper is to propose an inter-disciplinary approach to the ethics of social networking services (SNS) that connects critical analysis with the doing of ethics in terms of both pedagogic and technological practice.

Primarily conceptual and discursive, drawing on theoretical concepts from a broad, inter-disciplinary field. These concepts are integrated into a multi-dimensional framework that proceeds through four sequential stages: socio-economic, ethical, legal and practical/professional. Particular instances of SNS are used as illustrative examples.

The evaluation of ethical issues can be enriched by broader, holistic approaches that take account of the socio-economic, technical and legal contexts in which SNS technologies are designed, deployed and used. Inter-disciplinary approaches have the potential to generate new connections and possibilities for both the teaching and the professional practice of ethics.

Applied ethics are used to consider practical solutions that explore regulatory measures and envision alternative models of social networking. The approach proposed has practical value for teachers and students of computer ethics, as well as for IT practitioners.

This paper synthesises elements from media, communication and cultural studies, science and technology, information systems and computer science. The paper offers a strategy of inquiry to understand various aspects of SNS ethics – legal, socio-economic and technical. It presents a methodology for thinking about and doing ethics which can be used by IT practitioners.

As Big Data is creating new underpinnings for organisations’ intellectual capital (IC) and knowledge management, this paper aims to analyse the implications of Big Data for IC accounting to provide new conceptual and practical insights about the future of IC accounting.

Based on a conceptual framework informed by decision science theory, the authors explain the factors supporting Big Data’s value and review the academic literature and practical evidence to analyse the implications of Big Data for IC accounting.

In reflecting on Big Data’s ability to supply a new value for IC and its implications for IC accounting, the authors conclude that Big Data represents a new IC asset, and this represents a rationale for a renewed wave of interest in IC accounting. IC accounting can contribute to understand the determinants of Big Data’s value, such as data quality, security and privacy issues, data visualisation and users’ interaction. In doing so, IC measurement, reporting and auditing need to keep focusing on how human capital and organisational and technical processes (structural capital) can unlock or even obstruct Big Data’s value for IC.

The topic of Big Data in IC and accounting research is in its infancy; therefore, this paper acts at a normative level. While this represents a research limitation of the study, it is also a call for future empirical studies.

Once again, practitioners and researchers need to face the challenge of avoiding the trap of IC accountingisation to make IC accounting relevant for the Big Data revolution. Within the euphoric and utopian views of the Big Data revolution, this paper contributes to enriching awareness about the practical factors underpinning Big Data’s value for IC and foster the cognitive and behavioural dynamic between data, IC information and user interaction.

The paper is relevant to prepares, users and auditors of financial statements.

This paper aims to instill a novel debate on Big Data into IC accounting research by providing new avenues for future research.

As the Internet revolution moves into full swing, those countries that have not embraced e‐commerce technology will face new hurdles as they seek to develop their economies. Standing in the path of these countries’ attempts to adapt e‐commerce technologies are several key issues that can be broadly defined as trust barriers. Rather than think of the trust issues as barriers one must think of them as assets. Presents a conceptual model and framework that highlight the key factors in business trust relationships within developing countries; information security, technical and industrial infrastructure, education, government, and socio‐cultural factors. These factors are considered in the light of different types of e‐commerce business transactions taking place within and across borders such as business‐to‐business (B2B), business‐to‐consumer (B2C), consumer‐to‐business (C2B), and consumer‐to‐consumer (C2C).