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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 purpose of this paper is to formulate an analytical framework for the information concept based on the semiotic theory.

The paper is motivated by the apparent controversy that still surrounds the information concept. Information, being a key concept within LIS, suffers from being anchored in various incompatible theories. The paper suggests that information is signs, and it demonstrates how the concept of information can be understood within C.S. Peirce’s phenomenologically rooted semiotic. Hence, from there, certain ontological conditions as well epistemological consequences of the information concept can be deduced.

The paper argues that an understanding of information, as either objective or subjective/discursive, leads to either objective reductionism and signal processing, that fails to explain how information becomes meaningful at all, or conversely, information is understood only relative to subjective/discursive intentions, agendas, etc. To overcome the limitations of defining information as either objective or subjective/discursive, a semiotic analysis shows that information understood as signs is consistently sensitive to both objective and subjective/discursive features of information. It is consequently argued that information as concept should be defined in relation to ontological conditions having certain epistemological consequences.

The paper presents an analytical framework, derived from semiotics, that adds to the developments of the philosophical dimensions of information within LIS.

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。

Drawing on attribution theory, the current paper aims to examine the effects of review content structures on online review helpfulness, focusing on three pertinent variables: review sidedness, information factuality, and emotional intensity at the beginning of a review. Moreover, the moderating roles of reviewer reputation and review sentiment are investigated.

The review sentiment of 144,982 online hotel reviews was computed at the sentence level by considering the presence of adverbs and negative terms. Then, the authors quantified the impact of variables that were pertinent to review content structures on online review helpfulness in terms of review sidedness, information factuality and emotional intensity at the beginning of a review. Zero-inflated negative binomial regression was employed to test the model.

The results reveal that review sidedness negatively affects online review helpfulness, and reviewer reputation moderates this effect. Information factuality positively affects online review helpfulness, and positive sentiment moderates this impact. A review that begins with a highly emotional statement is more likely to be perceived as less helpful.

Using attribution theory as a theoretical lens, this study contributes to the online customer review literature by investigating the impact of review content structures on online review helpfulness and by demonstrating the important moderating effects of reviewer reputation and review sentiment. The findings can help practitioners develop effective review appraisal mechanisms and guide consumers in producing helpful reviews.

With the outset of automatic detection of information, misinformation, and disinformation, the purpose of this paper is to examine and discuss various conceptions of information, misinformation, and disinformation within philosophy of information.

The examinations are conducted within a Gricean framework in order to account for the communicative aspects of information, misinformation, and disinformation as well as the detection enterprise.

While there often is an exclusive focus on truth and falsity as that which distinguish information from misinformation and disinformation, this paper finds that the distinguishing features are actually intention/intentionality and non-misleadingness/misleadingness – with non-misleadingness/misleadingness as the primary feature. Further, the paper rehearses the argument in favor of a true variety of disinformation and extends this argument to include true misinformation.

The findings are novel and pose a challenge to the possibility of automatic detection of misinformation and disinformation. Especially the notions of true disinformation and true misinformation, as varieties of disinformation and misinformation, which force the true/false dichotomy for information vs mis-/disinformation to collapse.

This article aims to describe the thinking behind MASSE, a project in Finland that helps address the fragmentation of care and patient journey disruptions for long-term care. It outlines the conceptualization of an information technology (IT)-assisted solution and presents preliminary findings and research problems in this ongoing project.

The project employs a service engineering and design science approach with the objective of addressing chronic and multimorbid patients in specialized multiprovider environments. It does this by applying information and communication technologies and organizational design. The project has been a cocreative effort with ongoing interviews and workshops with various stakeholders to inform the conceptualization of a solution, an intermediary step before the implementation phase.

Patient journey disruptions occur when caregivers do not know what to do in specific situations. A potential solution is a virtual care operator (VCO) with a personalized patient card that would enable service ecosystem actors to integrate and coordinate their tasks. This article presents the basic design principles of such a solution.

Conceptual ideas and preliminary results only indicative.

Systemic integration efforts like those ongoing in Finland can benefit from the VCO concept encouraging a more collaborative way of thinking about integrative solutions and opening up new avenues of research on business implications and ecosystem strategies.

The VCO concept answers to the continuity of care, the rising costs of health care and the growing numbers of patients with chronic disease and multimorbidity whose care remains fragmented and uncoordinated.

Taking an ecosystem approach to care integration and addressing interoperability issues are on the cutting edge of healthcare system transformation.

Managers are increasingly looking to adopt the Internet of Things (IoT) to include the vast amount of big data generated in their decision-making processes. The use of IoT might yield many benefits for organizations engaged in civil infrastructure management, but these benefits might be difficult to realize as organizations are not equipped to handle and interpret this data. The purpose of this paper is to understand how IoT adoption affects decision-making processes.

In this paper the changes in the business processes for managing civil infrastructure assets brought about by IoT adoption are analyzed by investigating two case studies within the water management domain. Propositions for effective IoT adoption in decision-making processes are derived.

The results show that decision processes in civil infrastructure asset management have been transformed to deal with the real-time nature of the data. The authors found the need to make organizational and business process changes, development of new capabilities, data provenance and governance and the need for standardization. IoT can have a transformative effect on business processes.

Because of the chosen research approach, the research results may lack generalizability. Therefore, researchers are encouraged to test the propositions further.

The paper shows that data provenance is necessary to be able to understand the value and the quality of the data often generated by various organizations. Managers need to adapt new capabilities to be able to interpret the data.

This paper fulfills an identified need to understand how IoT adoption affects decision-making processes in asset management in order to be able to achieve expected benefits and mitigate risk.

The purpose of this study is to create an information classification model that is tailored to suit the specific needs of public sector organizations in Sweden.

To address the purpose of this research, a case study in a Swedish municipality was conducted. Data was collected through a mixture of techniques such as literature, document and website review. Empirical data was collected through interviews with 11 employees working within 7 different sections of the municipality.

This study resulted in an information classification model that is tailored to the specific needs of Swedish municipalities. In addition, a set of steps for tailoring an information classification model to suit a specific public organization are recommended. The findings also indicate that for a successful information classification it is necessary to educate the employees about the basics of information security and classification and create an understandable and unified information security language.

This study also highlights that to have a tailored information classification model, it is imperative to understand the value of information and what kind of consequences a violation of established information security principles could have through the perspectives of the employees.

It is the first of its kind in tailoring an information classification model to the specific needs of a Swedish municipality. The model provided by this study can be used as a tool to facilitate a common ground for classifying information within all Swedish municipalities, thereby contributing the first step toward a Swedish municipal model for information classification.

The role of managerial assumptions in the formulation of organizational strategies has been well recognized by previous studies, yet in marketing literature, the effect of such imperative on marketing practice choice tends to be ignored. Therefore, this paper aims to empirically investigate how management assumptions fit with the choice of marketing practices, and how such fit affects performance.

A model is developed and tested using survey methodology, and the data are analyzed using the partial least square (PLS) approach.

The results show that different marketing practices were coupled with different frames of reference, resulting in viable matching profiles.

Given the novelty of the approach adopted in this study, conclusions about association and not causation are drawn. In addition, the study is restricted to Qatar which may reduce the generalizability of its findings and conclusions.

The findings will help managers to examine carefully the internal logic of their marketing-related profiling, where coherent variables will enhance performance.

To one’s knowledge, this paper reports a work in an area not previously researched. In addition, this study is one of the rare papers that examines unobserved heterogeneity using the PLS-structural equation modeling (SEM) in the field of marketing.