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The purpose of this study is to further validate and extend the unified model of information security policy compliance (UMISPC) developed by Moody et al. (2018).

To be able to compare the results of this study and those reported by Moody et al. (2018) (and followers), the same quantitative data collection method (questionnaire) and variable measurement instruments were used. Specifically, questionnaire data were collected from a department within a Swedish governmental organization comprising 150 employees. Of these, 90 answered the questionnaire which rendered a response rate of 60%. Following Moody et al. (2018), the collected data were analyzed by means of structural equation modeling.

This study generally provides empirical support for the original UMISPC as a large majority of the findings are in line with those reported by Moody et al. (2018). However, it also suggests important differences and boundary conditions.

This study extends the original study of Moody et al. (2018) and subsequent replication studies by testing it in a new national/organizational context. Based on their call for future research, it also develops and empirically tests the effects of a new, socially visible information system security violation scenario. Related to this, this study also revisits the role of the variable subjective norms for better understanding employee non-/compliance to information security policies by suggesting that their effects may be indirect (i.e. running through other variables in the UMISPC) rather than direct.

The purpose of this paper is to create an automatic interpretation of the results of the method of multiple correspondence analysis (MCA) for categorical variables, so that the nonexpert user can immediately and safely interpret the results, which concern, as the authors know, the categories of variables that strongly interact and determine the trends of the subject under investigation.

This study is a novel theoretical approach to interpreting the results of the MCA method. The classical interpretation of MCA results is based on three indicators: the projection (F) of the category points of the variables in factorial axes, the point contribution to axis creation (CTR) and the correlation (COR) of a point with an axis. The synthetic use of the aforementioned indicators is arduous, particularly for nonexpert users, and frequently results in misinterpretations. The current study has achieved a synthesis of the aforementioned indicators, so that the interpretation of the results is based on a new indicator, as correspondingly on an index, the well-known method principal component analysis (PCA) for continuous variables is based.

Two (2) concepts were proposed in the new theoretical approach. The interpretative axis corresponding to the classical factorial axis and the interpretative plane corresponding to the factorial plane that as it will be seen offer clear and safe interpretative results in MCA.

It is obvious that in the development of the proposed automatic interpretation of the MCA results, the authors do not have in the interpretative axes the actual projections of the points as is the case in the original factorial axes, but this is not of interest to the simple user who is only interested in being able to distinguish the categories of variables that determine the interpretation of the most pronounced trends of the phenomenon being examined.

The results of this research can have positive implications for the dissemination of MCA as a method and its use as an integrated exploratory data analysis approach.

Interpreting the MCA results presents difficulties for the nonexpert user and sometimes lead to misinterpretations. The interpretative difficulty persists in the MCA's other interpretative proposals. The proposed method of interpreting the MCA results clearly and accurately allows for the interpretation of its results and thus contributes to the dissemination of the MCA as an integrated method of categorical data analysis and exploration.

Since the withdrawal of IFRIC 3 in 2005, there has been a regulatory freeze in accounting for emission rights that contrasts with the international momentum of climate-related financial disclosures. This paper explores how different narratives and institutional dynamics explain the failure to produce guidance on accounting for emission rights.

This paper mobilises the notion of field-configuring events to examine a sequence of six events between 2003 and 2016, including four public consultations and two dialogues between standard setters. The paper presents a qualitative analysis of documents produced in this space that investigates how different practices and narratives configured the field's positions, agenda, and meaning systems.

Accounting for emission rights was gradually decoupled from climate change and carbon markets, relegated to the research pipeline, and forgotten. The obstacles that the IASB and EFRAG found in presenting themselves as central in the recurring events, the excess of representations, and the increasingly technical and abstract debates eroded the 2003 momentum for regulation, making the different initiatives to revitalise the project vulnerable and open to scrutiny. Lukes (2021) refers to nondecision-making to express that some issues are suffocated before they are expressed.

The regulation of accounting for emission rights, an area that has received scant attention in the literature, provides some insights into the different narrative mechanisms that, materialising in specific times and spaces, draw regulatory attention to particular accounting issues, which are problematised and, eventually, forgotten. This study also illustrates that identifying interests is problematic as actors shift from alternative positions over a long period. The case examined also raises some doubts about the previous effectiveness of international standard setters in dealing with matters of connectivity between the environment and finance, as is the case for accounting for emissions rights.

This paper aims to examine the current practice of reporting on translation issues in qualitative, interdisciplinary accounting research. Based on an analysis of the methodological consideration of the translation of quotations from non-English interviews and additional interviews with experienced researchers, the authors aim to develop recommendations for the reporting on such translation procedures in future accounting research relying on interviews not conducted in English.

The analysis is based on papers published in four highly ranked interdisciplinary accounting journals: Accounting, Auditing and Accountability Journal (AAAJ), Accounting, Organizations and Society (AOS), Critical Perspectives on Accounting (CPA) and Qualitative Research in Accounting and Management (QRAM). The subjects of the analysis are publications of non-English-speaking researchers who conducted non-English interviews and therefore were confronted with translation issues when attempting to get published in these English-language journals. Additionally, to gain deeper insights into reporting decisions on language and translation issues, the authors conducted interviews with experienced researchers in the field of qualitative, interdisciplinary accounting research whose mother tongue is not English. The authors combine these empirical insights with current developments in translation studies.

As suggested by translation studies, translation is an act of sense making and reconstruction of meaning, and therefore is a complex task that needs to be carried out with caution. However, the findings suggest that in current interdisciplinary, qualitative accounting research, the reporting of language and translation issues, especially with regards to the translation of quotations from interview data, have so far received only limited attention. The authors therefore call for more awareness of and sensibility toward dealing with language and translation issues, which should be reflected in more transparent reporting on translation processes to support the credibility and authenticity of qualitative accounting studies based on non-English interviews.

This paper is limited to the reporting on the methodological consideration of translating quotations from non-English interviews in papers published in AAAJ, AOS, CPA and QRAM between 2004 and 2015. For future accounting research that relies on such interviews, the authors call for more transparency and provide specific recommendations. This in turn should strengthen the awareness that language and translation are factors to be considered and reported.

This paper is the first to develop recommendations for the reporting of translation processes in accounting research studies, which are based on interviews not led in the English language.

The paper aims to show that materiality in the EU's non-financial reporting directive (NFRD) is an ambiguous concept, that its meaning is contested and that this contest for materiality is a contest for the meaning of Corporate Social Responsibility (CSR). Thus, the paper shall highlight a new aspect of materiality as a core principle in non-financial reporting.

The paper combines a historical analysis of the EU's CSR policies, an in-depth textual analysis of the EU's 2014 NFRD and associated documents, of non-financial reporting frameworks and exemplary adoptions of the NFRD in national laws.

The paper identifies two conflicting views of materiality in the NFRD. It shows that these “additive” and “cumulative” views correspond to the approaches taken by the Global Reporting Initiative (GRI) and International Integrated Reporting Council (IIRC) frameworks and by different national adoptions of the NFRD. The paper concludes that this contest for materiality is a contest for CSR – focusing either on business risks or impacts, shareholders or stakeholders, the business case or the social case for such a responsibility.

The paper is mainly based on an in-depth analysis of the European debate on materiality in non-financial reporting. Some of the paper's descriptive results are thus limited to this particular case. However, the main conceptual findings are backed up by an analysis of internationally established reporting frameworks and scholarly debates on the issue.

The paper reveals the practical implications of the contesting “additive” and “cumulative“ understandings of materiality present in the NFRD. The paper thus further underpins the preference for a “double materiality” perspective in the revision of the NFRD and the EC's 2021 CSRD proposal.

The paper makes an original contribution in its explication of different understandings of materiality in non-financial reporting and how these eventually represent different, competing perspectives on the nature of the NFRD and of CSR.

The purpose of this paper is to review and discuss Luciano Floridi’s 2019 book The Logic of Information: A Theory of Philosophy as Conceptual Design, the latest instalment in his philosophy of information (PI) tetralogy, particularly with respect to its implications for library and information studies (LIS).

Nine scholars with research interests in philosophy and LIS read and responded to the book, raising critical and heuristic questions in the spirit of scholarly dialogue. Floridi responded to these questions.

Floridi’s PI, including this latest publication, is of interest to LIS scholars, and much insight can be gained by exploring this connection. It seems also that LIS has the potential to contribute to PI’s further development in some respects.

Floridi’s PI work is technical philosophy for which many LIS scholars do not have the training or patience to engage with, yet doing so is rewarding. This suggests a role for translational work between philosophy and LIS.

The book symposium format, not yet seen in LIS, provides forum for sustained, multifaceted and generative dialogue around ideas.

This project set out to explore information scholars’ perceptions of the influence of their keyword selections and the implications of their linguistic choices on possibilities for and perceptions of the field of Information Science. We trialed a narrative methodological approach to investigate the multiple stories told with specific keywords, how they relate to larger discourses within the field and the impact they have on the lives of information researchers.

This paper draws on Arthur Frank’s narrative analysis to consider keywords as stories, which shape one’s sense of professional identity and belonging. The analysis, which is informed by insights from multi-disciplinary scholars of keywords, employs data from a keywords-oriented workshop with Information School faculty and students, as well as an online questionnaire sent to heads of Information Schools.

We did not find a singular definitive story of information science scholars’ experiences with keywords. Rather we identify tensions surrounding common and contested understandings of discipline, canon and information, engaging the complexity of interdisciplinary, international, intellectual and moral claims of the field. This research offers insight into the experiential factors that shape scholars’ engagement with keywords and the tensions they can create.

A wealth of bibliometric analyses of keywords focuses on finding the “right” words to describe the scholarship you seek or the work you want others to discover. However, this study offers information researchers a novel approach, creating space to acknowledge the generative tensions of keywords, beyond the extractive logic of search and retrieval.

The objective of the present study is to examine the value relevance of accounting information presented by Brazilian banks.

The studied sample derived from Brazil’s Stock Exchange, B3, under the banking segment, resulting in a group of 24 publicly listed companies, whose data ranged from 2017 to 2019. The study was conducted using the disclosure index, made with the intent of evaluating the disclosure adherence of a company to the reporting standard. In this case, Comitê de Pronunciamentos Contábeis (CPC) 40, financial instruments: recognition, evaluation and disclosure, Instrumentos Financeiros: Evidenciação, Brazil’s interpretation of the International Financial Reporting Standards (IFRS) 7.

The results show that for the sample and period, the disclosure index cannot be used as an explanatory variable for the market evaluation of financial institutions.

While other studies have presented a similar approach to the value-relevance theme, the present work is original as it develops the methodology on financial institutions, and even more so on the financial institutions of a developing country.

The purpose of this paper is to elaborate the picture of situational relevance of music information from a performing musician’s point of view by delving into its diverse layers within the context of Doctor of Music students’ information seeking.

Music-related information is approached through six modes that categorize music information sources based on their levels of abstraction. Situational relevance of the modes of music information is examined in relation to the situational requirements of accomplishing a dissertation on music task consisting of both a series of concerts and a written thesis. The empirical material was collected by interviewing Finnish doctoral students in the field of music performance.

A set of situational relevance types related to each mode of music information were identified. As a whole, the differences between the perceived importance of the modes varied a little.

The goal of the present paper is not to create a generalizable list of situational relevance types suggested by modes of music information, but to show that the modes may suggest diverse situational relevance types of their own when evaluated by performing musicians.

The present paper provides a rare account on performing musicians’ vocational and school-related information seeking. For studies of music information retrieval, the present paper offers new contextual facets explaining why diverse music information could be relevant to musicians. For studies of music-related information seeking, the present study offers new insights on why performing musicians have information needs regarding certain types of music information sources.

The purposes of this research are to study the theory and method of multi-attribute index system design and establish a set of systematic, standardized, scientific index systems for the design optimization and inspection process. The research may form the basis for a rational, comprehensive evaluation and provide the most effective way of improving the quality of management decision-making. It is of practical significance to improve the rationality and reliability of the index system and provide standardized, scientific reference standards and theoretical guidance for the design and construction of the index system.

Using modern methods such as complex networks and machine learning, a system for the quality diagnosis of index data and the classification and stratification of index systems is designed. This guarantees the quality of the index data, realizes the scientific classification and stratification of the index system, reduces the subjectivity and randomness of the design of the index system, enhances its objectivity and rationality and lays a solid foundation for the optimal design of the index system.

Based on the ideas of statistics, system theory, machine learning and data mining, the focus in the present research is on “data quality diagnosis” and “index classification and stratification” and clarifying the classification standards and data quality characteristics of index data; a data-quality diagnosis system of “data review – data cleaning – data conversion – data inspection” is established. Using a decision tree, explanatory structural model, cluster analysis, K-means clustering and other methods, classification and hierarchical method system of indicators is designed to reduce the redundancy of indicator data and improve the quality of the data used. Finally, the scientific and standardized classification and hierarchical design of the index system can be realized.

The innovative contributions and research value of the paper are reflected in three aspects. First, a method system for index data quality diagnosis is designed, and multi-source data fusion technology is adopted to ensure the quality of multi-source, heterogeneous and mixed-frequency data of the index system. The second is to design a systematic quality-inspection process for missing data based on the systematic thinking of the whole and the individual. Aiming at the accuracy, reliability, and feasibility of the patched data, a quality-inspection method of patched data based on inversion thought and a unified representation method of data fusion based on a tensor model are proposed. The third is to use the modern method of unsupervised learning to classify and stratify the index system, which reduces the subjectivity and randomness of the design of the index system and enhances its objectivity and rationality.