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To elaborate the nature of fact-checking in the domain of political information by examining how fact-checkers assess the validity of claims concerning the Russo-Ukrainian conflict and how they support their assessments by drawing on evidence acquired from diverse sources of information.

Descriptive quantitative and qualitative content analysis of 128 reports written by the fact-checkers of Snopes – an established fact-checking organisation – during the period of 24 February 2022 – 28 June, 2023. For the analysis, nine evaluation grounds were identified, most of them inductively from the empirical material. It was examined how the fact-checkers employed such grounds while assessing the validity of claims and how the assessments were bolstered by evidence acquired from information sources such as newspapers.

Of the 128 reports, the share of assessments indicative of the invalidity of the claims was 54.7%, while the share of positive ratings was 26.7%. The share of mixed assessments was 15.6%. In the fact-checking, two evaluation grounds, that is, the correctness of information and verifiability of an event presented in a claim formed the basis for the assessment. Depending on the topic of the claim, grounds such as temporal and spatial compatibility, as well as comparison by similarity and difference occupied a central role. Most popular sources of information offering evidence for the assessments include statements of government representatives, videos and photographs shared in social media, newspapers and television programmes.

As the study concentrated on fact-checking dealing with political information about a specific issue, the findings cannot be extended to concern the fact-checking practices in other contexts.

The study is among the first to characterise how fact-checkers employ evaluation grounds of diverse kind while assessing the validity of political information.

The article extends the distinction of semantic from syntactic labour to comprehend all forms of mental labour. It answers a critique from de Fremery and Buckland, which required envisaging mental labour as a differentiated spectrum.

The paper adopts a discursive approach. It first reviews the significance and extensive diffusion of the distinction of semantic from syntactic labour. Second, it integrates semantic and syntactic labour along a vertical dimension within mental labour, indicating analogies in principle with, and differences in application from, the inherited distinction of intellectual from clerical labour. Third, it develops semantic labour to the very highest level, on a consistent principle of differentiation from syntactic labour. Finally, it reintegrates the understanding developed of semantic labour with syntactic labour, confirming that they can fully and informatively occupy mental labour.

The article further validates the distinction of semantic from syntactic labour. It enables to address Norbert Wiener's classic challenge of appropriately distributing activity between human and computer.

The article transforms work in progress into knowledge for diffusion.

It has practical implications for determining what tasks to delegate to computational technology.

The paper has social implications for the understanding of appropriate human and machine computational tasks and our own distinctive humanness.

The paper is highly original. Although based on preceding research, from the late 20th century, it is the first separately published full account of semantic and syntactic labour.

This study aims to contribute to the debate on goodwill accounting by examining the information content of impairment losses recognized in half-yearly reports. Half-yearly reports provide a suitable context to examine the effectiveness of the impairment process. Due to IFRIC 10 requirements, indeed, managers may have incentives to avoid recognizing impairment losses at the interim reporting date.

The study adopts an archival approach. Based on the traditional Ohlson’s model (1995), it explores the information content of half-yearly impairment losses in the European context over the period 2007–2017.

Findings confirm the relevance of half-yearly reports and suggest that half-yearly impairment losses are significantly associated with stock prices. In particular, investors positively value companies that recognized goodwill impairment losses at the interim reporting date.

The study contributes to the academic debate on goodwill and the effectiveness of the impairment procedure. In particular, it provides empirical evidence on the recognition of goodwill write-offs when it is possible to avoid the impairment test in the absence of indications of impairment.

Findings of this study can support the current debate on accounting for goodwill also in the light of the recent proposals of the IASB on the need to improve the effectiveness of the impairment test.

This study provides original empirical evidence on the goodwill impairment test in half-yearly reports, extending previous research that typically examines this issue in annual reports.

The main purpose of the paper is to offer a personal view on the development of documentation/information and documentation (IuD) in Germany, while pointing out the need to further investigate the specific features of its development paths. The methodology is based on critical review of the available literature sources in the German language.

The paper uses the method of critical review of published documents in journals (especially in Nachrichten für Dokumentation), books and reports of state and provincial administrations that are directly related to monitoring and/or encouraging the development of the young field of documentation.

The paper offers a review and interpretation of the most significant development phases, the contributions of individuals and the influence of the official state and information policy based on the consulted sources.

This research is limited to the literature written in German language.

The paper could be of interest to researchers and professionals who are interested in the development of documentation.

The paper covers the period after the World War II until the end of 1980s that is especially interesting from the social point of view in divided Germany.

To the author’s knowledge, there is no comprehensive history of documentation in German-speaking countries written in English. This paper is the result of a research project started three years ago with colleagues from Germany, Austria and Switzerland, that aims to cover all phases of the appearance and development of information science in German-speaking countries and could be understood as a kind of introduction to papers planned to follow.

Research on employee non-/compliance to information security policies suffers from inconsistent results and there is an ongoing discussion about the dominating survey research methodology and its potential effect on these results. This study aims to add to this discussion by investigating discrepancies between what the authors claim to measure (theoretical properties of variables) and what they actually measure (respondents’ interpretations of the operationalized variables). This study asks: How well do respondents’ interpretations of variables correspond to their theoretical definitions? What are the characteristics of any discrepancies between variable definitions and respondent interpretations?

This study is based on in-depth interviews with 17 respondents from the Swedish public sector to understand how they interpret questionnaire measurement items operationalizing the variables Perceived Severity from Protection Motivation Theory and Attitude from Theory of Planned Behavior.

The authors found that respondents’ interpretations in many cases differ substantially from the theoretical definitions. Overall, the authors found four principal ways in which respondents interpreted measurement items – referred to as property contextualization, extension, alteration and oscillation – each implying more or less (dis)alignment with the intended theoretical properties of the two variables examined.

The qualitative method used proved vital to better understand respondents’ interpretations which, in turn, is key for improving self-reporting measurement instruments. To the best of the authors’ knowledge, this study is a first step toward understanding how precise and uniform definitions of variables’ theoretical properties can be operationalized into effective measurement items.

This theoretical paper introduces a conceptual framework for Personal Cultural Heritage Management (PCHM), derived from prior research on migrants' information practices. It elaborates on the literature background and the development of the PCHM framework, highlighting the role of personal information management (PIM) and personal collections in the creation, access and utilization of cultural heritage information.

The study describes and explains the construction of the PCHM framework as a structured and self-motivated approach to personal heritage and identity learning.

Following the theoretical background and assumptions, along with the presentation of the key building blocks, the paper describes the key components of the framework, outlines their definitions and provides examples.

Theoretically, PCHM extends the current literature by encapsulating processes and actions employed by individuals to manage personal collections for cultural identity purposes, thereby underscoring the critical role personal collections play in both preserving and communicating cultural heritage.

PCHM can guide the development of support systems and policies to enhance cultural continuity and integration, thus empowering individuals to navigate their cultural identities confidently.

The PCHM framework creates a unique intersection between PIM and cultural heritage, providing a new perspective for understanding the dynamic evolution and formation of cultural identity among migrants.

Corporate Social Responsibility (CSR) reporting has been widely accepted as a vital tool for communicating with stakeholders on a range of social, environmental, and governance issues, but how companies define, interpret, apply, integrate, and communicate their CSR efforts and impacts in corporate reporting is anything but a straightforward task. The purpose of this chapter is to explore the concept of materiality in CSR reporting and demonstrate practical examples of good CSR and Sustainable Development Goals (SDGs) reporting practices. We chose the aviation industry because of its economic relevance, constant growth, and future expected changes in the aftermath of COVID-19. In addition, airlines affect many of the SDGs directly and indirectly with contending results. This chapter is timely because of the growing willingness by companies to integrate CSR and environmental, social, and governance (ESG) thinking into the corporate strategy and business operations using materiality assessment and enhancing their competitive advantage and ability to maintain long-term value and because ESG and ethical investing have become part of the mainstream investing. Thus, this chapter contributes to an understanding of the wide range of existing and new reporting frameworks and regulations and reinforces the importance of discussing how this diversity of approaches can affect the work toward worldwide comparability of CSR and sustainability reporting.

This study aims to explore the intelligibility of communication with stakeholders as a result of accrual accounting adoption. It focuses on changes in the use of visual forms and the readability of text that occurred immediately after the adoption of accrual accounting in performance reports of Italian public universities.

The authors collect the stakeholder section of performance reports published before and after accrual accounting adoption. Then, the authors use manual and computer-assisted textual analysis. Finally, the authors explore the data using principal component analysis and qualitative comparative analysis.

This study demonstrates that switching from cash to accrual accounting provokes immediate changes in communication patterns. It confirms the significant reduction of readability and increase in visual forms after accruals accounting adoption. The results indicate that smaller universities especially put effort into increasing intelligibility while implementing a more complex accounting system. This study also finds a relation between the change in readability and the change in visual forms that are complementary, with the exception of several very large universities.

The findings underline the possibility of neutralising the adverse effects of accounting reform associated with its complexity and difficulties in understanding by the use of visual forms and attention to the document’s readability.

This paper adds a new dimension to the study of public sector accounting from the external stakeholder perspective. It provides further insight into the link between accrual accounting adoption and readability, together with the use of visual forms by universities.

This paper aims to critically examine the accounting and information systems literature to understand the changes that are occurring in the management accounting profession. The changes the authors are interested in are linked to technology-driven innovations in managerial decision-making and in organizational structures. In addition, the paper highlights research gaps and opportunities for future research.

The authors adopted a grounded theory literature review method (Wolfswinkel et al., 2013) to achieve the study’s aims.

The authors identified four research themes that describe the changes in the management accounting profession due to technology-driven innovations: structured vs unstructured data, human vs algorithm-driven decision-making, delineated vs blurred functional boundaries and hierarchical vs platform-based organizations. The authors also identified tensions mentioned in the literature for each research theme.

Previous studies display a rather narrow focus on the role of digital technologies in accounting work and new competences that management accountants require in the digital era. By contrast, the authors focus on the broader technology-driven shifts in organizational processes and structures, which vastly change how accounting information is collected, processed and analyzed internally to support managerial decision-making. Hence, the paper focuses on how management accountants can adapt and evolve as their organizations transition toward a digital environment.

This article argues the value of integrating pragmatism in applying behavioural science to complex challenges. We describe a behaviour change-led knowledge co-production process in the specific context of climate change in Australia. This process was led by an interdisciplinary research team who struggled with the limitations of the prevailing deterministic behaviour change paradigms, such as the “test, learn, adapt” model, which often focuses narrowly on individual behaviours and fails to integrate multiple interpretations from diverse stakeholders into their knowledge co-production process.

This article uses collaborative reflection as a method of inquiry. We document the team’s experience of a recent challenge-led, programatic research initiative that applied behaviour change strategies to reduce climate vulnerabilities. We demonstrate the necessity of critical reflection and abductive reasoning in the face of the complexities inherent in knowledge co-production addressing complex problems. It underscores the importance of accommodating diverse perspectives and contextual nuances over a one-size-fits-all method.

The article shares lessons learnt about integrating collaborative and critical reflection throughout a project cycle and demonstrates the capacity of abductive reasoning to ease the challenges arising from the tension between behaviour change paradigms and knowledge co-production principles. This approach allows for a more adaptable and context-sensitive application, acknowledging the multiplicity of understandings and the dynamic nature of behavioural change in relation to climate adaptation.

This reflection contributes original insights into the fusion of pragmatism with behaviour change strategies, proposing a novel framework that prioritises flexibility, context-specificity and the recognition of various stakeholder perspectives in the co-production of knowledge.