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Article
Publication date: 6 May 2024

Danusa Silva da Costa, Lucely Nogueira dos Santos, Nelson Rosa Ferreira, Katiuchia Pereira Takeuchi and Alessandra Santos Lopes

The aim was not to perform a systematic review but firstly to search in PubMed, Science Direct, Scopus and Web of Science databases on the papers published in the last five years…

Abstract

Purpose

The aim was not to perform a systematic review but firstly to search in PubMed, Science Direct, Scopus and Web of Science databases on the papers published in the last five years using tools for reviewing the statement of preferred information item for systematic reviews without focusing on a randomized analysis and secondly to perform a bibliometric analysis on the properties of films and coatings added of tocopherol for food packaging.

Design/methodology/approach

On January 24, 2022, information was sought on the properties of films and coatings added of tocopherol for use as food packaging published in PubMed, Science Direct, Scopus and Web of Science databases. Further analysis was performed using bibliometric indicators with the VOSviewer tool.

Findings

The searches returned 33 studies concerning the properties of films and coatings added of tocopherol for food packaging, which were analyzed together for a better understanding of the results. Data analysis using the VOSviewer tool allowed a better visualization and exploration of these words and the development of maps that showed the main links between the publications.

Originality/value

In the area of food science and technology, the development of polymers capable of promoting the extension of the shelf life of food products is sought, so the knowledge of the properties is vital for this research area since combining a biodegradable polymeric material with a natural antioxidant active is of great interest for modern society since they associate environmental preservation with food preservation.

Details

British Food Journal, vol. 126 no. 13
Type: Research Article
ISSN: 0007-070X

Keywords

Open Access
Article
Publication date: 22 November 2023

Juliana Elisa Raffaghelli, Marc Romero Carbonell and Teresa Romeu-Fontanillas

It has been demonstrated that AI-powered, data-driven tools’ usage is not universal, but deeply linked to socio-cultural contexts. The purpose of this paper is to display the need…

Abstract

Purpose

It has been demonstrated that AI-powered, data-driven tools’ usage is not universal, but deeply linked to socio-cultural contexts. The purpose of this paper is to display the need of adopting situated lenses, relating to specific personal and professional learning about data protection and privacy.

Design/methodology/approach

The authors introduce the results of a case study based on a large educational intervention at a fully online university. The views of the participants from degrees representing different knowledge areas and contexts of technology adoption (work, education and leisure) were explored after engaging in the analysis of the terms and conditions of use about privacy and data usage. After consultation, 27 course instructors (CIs) integrated the activity and worked with 823 students (702 of whom were complete and correct for analytical purposes).

Findings

The results of this study indicated that the intervention increased privacy-conscious online behaviour among most participants. Results were more contradictory when looking at the tools’ daily usage, with overall positive considerations around the tools being mostly needed or “indispensable”.

Research limitations/implications

Though appliable only to the authors’ case study and not generalisable, the authors’ results show both the complexity of privacy views and the presence of forms of renunciation in the trade-off between data protection and the need of using a specific software into a personal and professional context.

Practical implications

This study provides an example of teaching and learning activities that supports the development of data literacy, with a focus on data privacy. Therefore, beyond the research findings, any educator can build over the authors’ proposal to produce materials and interventions aimed at developing awareness on data privacy issues.

Social implications

Developing awareness, understanding and skills relating to data privacy is crucial to live in a society where digital technologies are used in any area of our personal and professional life. Well-informed citizens will be able to obscure, resist or claim for their rights whenever a violation of their privacy takes place. Also, they will be able to support (through adoption) better quality apps and platforms, instead of passively accepting what is evident or easy to use.

Originality/value

The authors specifically spot how students and educators, as part of a specific learning and cultural ecosystem, need tailored opportunities to keep on reflecting on their degrees of freedom and their possibilities to act regarding evolving data systems and their alternatives.

Details

Information and Learning Sciences, vol. 125 no. 5/6
Type: Research Article
ISSN: 2398-5348

Keywords

Open Access
Article
Publication date: 16 April 2024

Liezl Smith and Christiaan Lamprecht

In a virtual interconnected digital space, the metaverse encompasses various virtual environments where people can interact, including engaging in business activities. Machine…

Abstract

Purpose

In a virtual interconnected digital space, the metaverse encompasses various virtual environments where people can interact, including engaging in business activities. Machine learning (ML) is a strategic technology that enables digital transformation to the metaverse, and it is becoming a more prevalent driver of business performance and reporting on performance. However, ML has limitations, and using the technology in business processes, such as accounting, poses a technology governance failure risk. To address this risk, decision makers and those tasked to govern these technologies must understand where the technology fits into the business process and consider its limitations to enable a governed transition to the metaverse. Using selected accounting processes, this study aims to describe the limitations that ML techniques pose to ensure the quality of financial information.

Design/methodology/approach

A grounded theory literature review method, consisting of five iterative stages, was used to identify the accounting tasks that ML could perform in the respective accounting processes, describe the ML techniques that could be applied to each accounting task and identify the limitations associated with the individual techniques.

Findings

This study finds that limitations such as data availability and training time may impact the quality of the financial information and that ML techniques and their limitations must be clearly understood when developing and implementing technology governance measures.

Originality/value

The study contributes to the growing literature on enterprise information and technology management and governance. In this study, the authors integrated current ML knowledge into an accounting context. As accounting is a pervasive aspect of business, the insights from this study will benefit decision makers and those tasked to govern these technologies to understand how some processes are more likely to be affected by certain limitations and how this may impact the accounting objectives. It will also benefit those users hoping to exploit the advantages of ML in their accounting processes while understanding the specific technology limitations on an accounting task level.

Details

Journal of Financial Reporting and Accounting, vol. 22 no. 2
Type: Research Article
ISSN: 1985-2517

Keywords

Open Access
Article
Publication date: 1 April 2024

Oliver Henk, Anatoli Bourmistrov and Daniela Argento

This paper explores how conflicting institutional logics shape the behaviors of macro- and micro-level actors in their use of a calculative practice. Thereby, this paper explains…

Abstract

Purpose

This paper explores how conflicting institutional logics shape the behaviors of macro- and micro-level actors in their use of a calculative practice. Thereby, this paper explains how quantification can undermine the intended purpose of a governance system based on a single number.

Design/methodology/approach

The study draws upon the literature on calculative practices and institutional logics to present the case of how a single number—specifically the conversion factor for Atlantic Cod, established by macro-level actors for the purposes of governance within the Norwegian fishing industry—is interpreted and used by micro-level actors in the industry. The study is based on documents, field observations and interviews with fishers, landing facilities, and control authorities.

Findings

The use of the conversion factor, while intended to protect fish stock and govern industry actions, does not always align with the institutional logics of micro-level actors. Especially during the winter season, these actors may seek to serve their interests, leading to potential system gaming. The reliance on a single number that overlooks seasonal nuances can motivate unintended behaviors, undermining the governance system’s intentions.

Originality/value

Integrating the literature on calculative practices with an institutional logics perspective, this study offers novel insights into the challenges of using quantification for the governance of complex industries. In particular, the paper reveals that when the logics of macro- and micro-level actors conflict in a single-number governance system, unintended outcomes arise due to a domination of the macro-level logics.

Details

Accounting, Auditing & Accountability Journal, vol. 37 no. 9
Type: Research Article
ISSN: 0951-3574

Keywords

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