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This study aims to investigate whether objective and subjective rationality affects individual voters’ use of accounting information and if such use affects voting behavior. While prior accounting studies assume voter rationality concerning financial performance and political outcomes, this study distinguishes between two types of voters: objective rational voters (who make voting decisions about multiple alternatives based on objective information) and subjective rational voters (who make decisions based on their subjective values, and thus do not explore information or explore only information biased toward one alternative). This study expects that accounting information can influence the voting behavior of objective and subjective rational voters.

Focusing on the 2020 Osaka Metropolitan Plan Referendum, this study used an online survey conducted on 768 respondents after the referendum.

This study finds that objective rational voters use accounting information more than subjective rational voters, voters who used accounting information were more likely to vote against the referendum, and voting behavior is not directly affected by the type of rationality of voters; rather, objective rational voters are more likely to use accounting information that has a mediating effect on voting behavior.

The results advance the understanding of public sector accounting research and practices by providing evidence of the individual voter’s use of accounting information and their voting behavior in political contexts.

The present research aims to understand the performance disclosure levels provided by Italian healthcare organisations (HCOs). The authors conducted this study to assess the transparency of HCOs' performance reporting processes by examining the amount and the type of information disclosed in Annual Performance Reports (APRs).

The present study uses a qualitative research methodology based on manual content analysis. The APRs of a sample of 171 Italian public HCOs were analysed.

Results evidence that the APRs provide a sufficient level of disclosure of performance information, putting high attention on the epidemiological conditions; however, the APRs do not present a strong information function for stakeholders' decision-making purposes. The Italian HCOs APRs are not easily understandable because the APRs are not very concise and present information mainly in discursive terms with limited graphic support.

To the best of the authors' knowledge, this is the first research investigating both the extent and type of performance information reported by Italian HCOs in the APRs, considering the particular contextual conditions caused by the most significant challenge the healthcare (HC) sector has faced in recent years: the epidemiological crisis of the coronavirus disease 2019 (COVID-19). The study also explores whether APRs are currently used by HCOs as a merely regulatory requirement or as an information tool for accountability and decision-making purposes.

The debriefing is a procedure based on intra-team feedback, which has frequently been applied in university formation in health but has been less used in business. The aim of this research is to analyse best practices in the actual implementation of debriefing in organisations, based on criteria the guidelines for carrying out each stage established in the procedure.

To achieve these goals, working teams from different organisations carried out 19 group-debriefing sessions on an authentic work problem. These sessions were observed and analysed following a qualitative approach.

After observing a debriefing session in 19 organisations, four categories related to its implementation have been identified: Self-analysis, information, planning and orientation of the development of the team.

It is important to mention some limitations to this work. The major limitation was the lack of published literature related to the debriefing in the area of organisational management. The qualitative and exploratory nature of the study limits the generalisation of the results.

The research has practical implications as the characterisation and description of each phase favours the transfer to implement the debriefing technique adequately in different types of organisations.

It has been observed that all forms of debriefing have a common purpose in learning and, team and employee development, due to the powerful transferability and usefulness of debriefing in different contexts. Therefore, knowing the correct use of debriefing is a breakthrough in this area. In addition, including this type of practice will not just facilitate a better performance, it will also help teams to learn to work in a team from their own experiences.

It has been characterised by the process of debriefing from the correct implementation of each phase through the analysis of the narratives that arise in the debriefing sessions carried out.

匯報是一個基於團隊內部回饋的程序, 它常見於大學組建的醫療衛生方面, 在商業上則較少使用。本研究擬基於匯報程序中所建立的每個階段, 來分析在組織內實際進行匯報的典範實務。

為達至研究目標, 來自不同組織的工作團隊, 就一個真實的工作問題進行了19個匯報會議。研究人員觀察這些會議, 並以定性研究法進行探討和分析。

研究人員觀察於19個組織進行的匯報會議後, 找出了四個進行匯報會議的範疇, 自我分析、資料、計劃和團隊發展的取向。

本研究提供了實務方面的啟示, 因研究結果確認了匯報每個階段的特徵的描述, 以及每個階段的描述, 這會幫助在不同種類的組織內進行匯報會議時, 舉行匯報使用之技巧得以靈活調動, 以發揮各技巧的最佳效果。

研究人員分析有關的匯報會議內的敘述, 並從會議每個階段的正確執行, 找出了匯報程序的各個特徵。

This paper aims to develop a framework for critical information infrastructure (CII) protection in smart government, an alternative measure for common cybersecurity frameworks such as NIST Cybersecurity Framework and ISO 27001. Smart government is defined as the government administration sector of CII due to its similarity as a core of smart technology.

To ensure the validity of the data, the research methodology used in this paper follows the predicting malfunctions in socio-technical systems (PreMiSTS) approach, a variation of the socio-technical system (STS) approach specifically designed to predict potential issues in the STS. In this study, PreMiSTS was enriched with observation and systematic literature review as its main data collection method, thematic analysis and validation by experts using fuzzy Delphi method (FDM).

The proposed CII protection framework comprises several dimensions: objectives, interdependency, functions, risk management, resources and governance. For all those dimensions, there are 20 elements and 41 variables.

This framework can be an alternative guideline for CII protection in smart government, particularly in government administration services.

The author uses PreMiSTS, a socio-technical approach combined with thematic analysis and FDM, to design a security framework for CII protection. This combination was designed as a mixed-method approach to improve the likelihood of success in an IT project.

This study aims to explore the relationship between the content characteristics of destination online reviews and travel intention under three individual circumstances: temporal distance, social distance and experiential distance.

Based on construal-level theory (CLT), this study divides online travel reviews into concrete and abstract reviews. Three experiments were conducted to test the moderating effects of temporal distance, social distance and experiential distance on the influence of review content characteristics on tourists' travel intentions.

The results show that abstract reviews would lead to higher travel intentions than concrete reviews. Furthermore, tourists' travel intentions differed depending on social distance and were significantly affected by reviews posted by reviewers similar to review recipients. In addition, the study contributes by discovering that the moderating effects of temporal distance, social distance and experiential distance were not significant, which differs from most of the previous research conclusions.

This study focused on review content characteristics, which provided a novel perspective for constructing online travel reviews. Furthermore, this research defined the concept of experiential distance in the context of online travel and expanded the research on psychological distance.

This study aims to empirically validate the holistic consumer-based brand equity (CBBE) framework and establishment of the cross-over effect using consumer preferences for wine “regions.”

The authors utilize a sample of 275 regular wine purchasers in Australia, who were aged above 30 years old and had consumed regional wine in the last 3 months through an online consumer panel survey.

By testing competing CBBE models, the main research model was found to have the greatest predictive ability, due to its inclusion of both the rational and emotional paths and the cross-over effect between consumer brand judgment and brand feeling. This paper indicates that consumers enhance brand equity and develop a strong ongoing relationship with regional wine brands by simultaneously engaging in both mental behavior paths, where, in the meantime, rational processing has a cross-over effect on emotional processing.

This study expands the brand management literature by answering the future research on the CBBE model identified by Hall et al. (2021). Moreover, it establishes the underexplored cross-over effect within the CBBE literature. Furthermore, it adds to the marketing and wine-marketing literature by extending the concept of the brand to other attributes in consumer choice, such as a wine region as outlined by Giacomarra et al. (2020). Thus, this study advances the existing branding knowledge in a practical sense, which enables regional wine marketers and wine retailers to undertake promotional and product development strategies accordingly.

This paper examined the mediating role of boundary spanning behavior and the moderating effects of traditionality linking humble leadership and employee creative performance from the perspective of Social Exchange Theory (SET) to reveal the behavioral mechanism and boundary condition regarding the influence of humble leadership on creative performance.

A sample of 276 employees and the supervisors from 8 companies in China was taken using two-wave data.

The results indicated that humble leadership was positively related to employee creative performance, and boundary spanning behavior partially mediated the relationship between humble leadership and employee creative performance. Traditionality strengthens the mediation process when traditionality is high.

These findings provide several theoretical and practical implications for the domains of humble leadership and boundary spanning behavior. For example, human resource (HR) departments can recruit leaders with high humility and cultivate team leaders through systematic training programs about self-awareness, openness and self-transcendence; team leaders should encourage employees to participate in boundary spanning activities and hiring managers select employees with high traditionality to synergize with leader humility.

Based on the SET, this paper explored the behavioral mechanism between humble leadership and creative performance and enriched the prior research, which is from the cognitive or emotional view, and further answered the question “what are the employees' behavioral responses when they confront the humble leadership”.

The purpose of this paper is to present a quantitative and qualitative synthesis of the diverse academic proposals and initiatives for preventing and eliminating hate speech on the internet.

The foundation for this study is a systematic review of papers devoted to the analysis of hate speech. It has been conducted using the Preferred Reporting Items for Systematic reviews and Meta-Analyses (PRISMA) protocol and applied to an initial corpus of 436 academic texts. Having implemented the suitability, screening and inclusion criteria, this corpus was refined to a sample of 74 articles.

The main subject categories studied in this corpus of academic research are legal issues and social media. In the majority of the articles, the use of hate speech via social media is associated with five typologies: religion, cyber racism, political slurs, misogyny and attacks on the LGTBI community. The absence of ethical reflection is one of the major shortcomings of IT-focused research and analysis devoted to online hate speech.

To date various systematic reviews have been presented, and they focus on detecting or describing hate speech. These have used either the search appraisal synthesis analysis framework or the Cochrane network. The PRISMA protocol was applied for this study, and both Scopus and texts in German were included. To date no major, rigorous systematic review has been undertaken of proposals to combat hate speech.

The link between hate speech and poverty has not been studied in depth within the academic sphere. Tolerance and ethical compassion are not granted the attention they merit when it comes to analysing the phenomenon of hate speech.

The rapid expansion of internet usage and device connectivity has underscored the importance of understanding the public’s cyber behavior and knowledge. Despite this, there is little research that examines the public’s objective knowledge of secure information security practices. The purpose of this study is to examine how objective cyber awareness is distributed throughout society.

This study draws on a large national survey of adults to examine the relationship between individual factors – such as demographic attributes and socioeconomic resources – and information security awareness. The study estimates several statistical models using weighted logistic regression to model objective information security awareness.

The results indicate that socioeconomic resources such as income and education have a significant effect on individuals’ information security awareness with richer and more highly educated individuals exhibiting greater awareness of important security practices and tools. Additionally, age and gender represent consistent and clear informational gaps in society as older individuals and females are significantly less knowledgeable about an array of information security practices than younger individuals and males, respectively.

The findings have important implications for our understanding of information security behavior and user vulnerability in an increasingly digital and connected society. Despite the growing importance of cybersecurity for all individuals in nearly all domains of daily life, there is substantial inequality in awareness about secure cyber practices and the tools and techniques used to protect one’s self from attacks. While digital technology will continue to permeate many aspects of daily life – from financial transactions to health services to social interactions – the findings here indicate that some users may be far more exposed and vulnerable to attack than others.

This study contributes to our understanding of general user information security awareness using a large survey and statistical models to generalize about the public’s information security awareness across multiple domains and stimulates future research on public knowledge of information security. The findings indicate that some users may be far more exposed and vulnerable to attack than others. Despite the growing importance of cybersecurity for all individuals in nearly all domains of daily life, there is substantial inequality in awareness about secure cyber practices and the tools and techniques used to protect one’s self from attacks.

In recent years, the frequency and severity of cybersecurity incidents have prompted customers to seek out specialized insurance products. However, this has also presented insurers with operational challenges and increased costs. The assessment of risks for health systems and cyber–physical systems (CPS) necessitates a heightened degree of attention. The significant values of potential damages and claims request a solid insurance system, part of cyber-resilience. This research paper focuses on the emerging cyber insurance market that is currently in the process of standardizing and improving its risk analysis concerning the potential insured entity.

The authors' approach involves a quantitative analysis utilizing a Likert-style questionnaire designed to survey cyber insurance professionals. The authors' aim is to identify the current methods used in gathering information from potential clients, as well as the manner in which this information is analyzed by the insurers. Additionally, the authors gather insights on potential improvements that could be made to this process.

The study the authors elaborated it has a particularly important cyber and risk components for insurance area, because it addresses a “niche” area not yet proper addressed in specialized literature – cyber insurance. Cyber risk management approaches are not uniform at the international level, nor at the insurer level. Also, not all insurers can perform solid assessments, especially since their companies should first prove that they are fully compliant with international cyber security standards.

This research has concentrated on analyzing the current practices in terms of gathering information about the insured entity before issuing the cyber insurance policy, level of details concerning the cyber security posture of the insured entity and way such information should be analyzed in a standardized and useful manner. The novelty of this research resides in the analysis performed as detailed above and the proposals in terms of information gathered, depth of analysis and standardization of approach made. Future work on the topic can focus on the standardization process for analyzing cyber risk for insurance clients, to improve the proposal based also on historical elements and trends in the market. Thus, future research can further refine the standardization process to analyze in more depth the way this can be implemented and included in relevant legislation at the EU level.

Proposed improvements include proposals in terms of the level of detail and the usefulness of an independent centralized approach for information gathering and analysis, especially given the re-insurance and brokerage activities. The authors also propose a common practical procedural approach in risk management, with the involvement of insurance companies and certification institutions of cyber security auditors.

The study investigates the information gathered by insurers from potential clients of cyber insurance and the way this is analyzed and updated for issuance of the insurance policy.