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Selfie is a popular self-expression platform to visually communicate and represent individual thoughts, beliefs, and creativity. However, not much has been investigated about selifie's pedagogical impact when used as an educational tool. Therefore, the authors seek to explore students' perceptions, emotions, and behaviour of using selfies for a classroom activity.

A triangulated qualitative approach using thematic, sentiment, and selfie visual analysis was used to investigate selfie perception, behaviour and creativity on 203 undergraduates. Sentiment analyses (SAs) were conducted using Azure Machine Learning and International Business Machines (IBM) Tone Analyzer (TA) to validate the thematic analysis outcomes, whilst the visual analysis reflected cues of behaviour and creativity portrayed.

Respondents indicated positive experiences and reflected selfies as an engaging, effortless, and practical activity that improves classroom dynamics. Emotions such as joy with analytical and confident tones were observed in their responses, further validating these outcomes. Subsequently, the visual cue analysis indicated overall positive emotions reflecting openness towards the experience, yet also reflected gender-based clique tendency with modest use of popular selfie gestures such as the “peace sign” and “chin shelf”. Furthermore, respondents also preferred to mainly manipulate text colours, frames, and colour blocks as a form of creative output.

The study's findings contribute to the limited studies of using selfies for teaching and learning by offering insights using thematic analysis, SA and visual cue analysis to reflect perception, emotions, and behaviour.

The peer review history for this article is available at: https://publons.com/publon/10.1108/OIR-11-2021-0608/

In 2010, Portugal’s newly implemented Accounting Standardization System (SNC - Sistema de Normalização Contabilística) aligned Portuguese accounting standards for unlisted companies with International Financial Reporting Standards (IFRS). The purpose of this paper is to explore the influence of the local context and the role of auditors in the institutionalization of this IFRS-based model in Portugal.

Drawing from an institutional theory framework, the authors interviewed 16 Portuguese auditors in 2017 (seven years after formal implementation of the SNC) to determine their perceptions on whether barriers to the IFRS-based model persisted.

The authors reveal that the code-law institutional logic embedded in the Portuguese context is hindering full institutionalization of the new accounting model. Some persisting barriers to implementation reflected a decoupling between formal requirements and actual practices. Despite these barriers, there has been an encouraging institutionalization of SNC. The authors reveal a high level of commitment of auditors. They draw attention to the engagement of auditors in the institutional work that is intended to assist in SNC implementation, and their role as promoters of a power-knowledge discourse in propagating IFRS institutional logics at the national level, namely, through the justification and rationalization of the reported institutional contradictions.

The highlighting the authors provide of problems related to accounting change should assist international regulators, the Portuguese standard-setter and professional accounting associations to devise appropriate strategies to promote IFRS-based accounting systems implementation.

The authors contribute to the skimpy literature on micro institutional analysis and encourage further exploration of the dynamics between the micro and macro levels of analysis in institutional research.

This study aims to explore the role of digital technologies in tourism entrepreneurship. In particular, the main objective of this research is to examine the relationships among proactiveness, innovativeness, digitalization, and firm performance and growth in the hotel industry.

The data for this investigation were collected from 110 one- or two-star hotels that were operating in Poland during the time of this research. This study employs PLS-SEM to analyze the relationships among the examined variables.

The results show that digitalization has a significantly positive impact on a hotel’s performance. Moreover, digitalization mediates the impact of entrepreneurial behaviors on performance. In particular, digitization is a full mediator for the impact of proactiveness on firm growth and innovation on market performance. Additionally, there is a partial complementary mediation effect of digitalization in the case of impact of innovativeness on firm growth; digitization is not a mediator for the impact of proactiveness on firm growth.

Previous studies have not captured the relationships among entrepreneurship, digitalization, and performance; this study helps to fill the gap and examine these associations in the hospitality industry. The outcome of this study provides valuable insights for hoteliers for understanding the role (and importance) of digitalization in the context of proactiveness and innovativeness.