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Article
Publication date: 14 June 2024

Arantzazu Saratxaga Arregi

Based on the reception of the principle of self-organization, the core of Heinz von Foerster's operational theories, I hypothesize how Heinz von Foerster's theory can be an…

Abstract

Purpose

Based on the reception of the principle of self-organization, the core of Heinz von Foerster's operational theories, I hypothesize how Heinz von Foerster's theory can be an orientation model for the epistemological problem of complexity. I have chosen this study to demonstrate complexity as an epistemological problem. This is because the question of how order arises - the core problem of complexity - is an epistemological question for which Heinz von Foerster developed an epistemology of self-organization. I do not present new research because HvF already had the complex organization of systems in mind. Rather, I build a critical approach to complexity on the research and work on operational epistemology in HvF.

Design/methodology/approach

This article aims to provide an orientation for a philosophical and epistemological understanding of complexity through a reading of Heinz von Foerster's operational theory. The article attempts to establish complexity as an epistemological phenomenon through the following method: (1) a conceptual description of the science of complexity based on the turn to thermodynamic time, (2) a genealogy of complexity going back to the systemic method, and (3) Heinz von Foerster's cybernetic approach to self-organization.

Findings

Based on the reception of the principle of self-organization, the core of Heinz von Foerster's operational theories, the conclusion is drawn that complexity as a description is based on language games.

Research limitations/implications

The results present complexity not as an object of science, but as a description that stands for the understanding of complex description.

Social implications

The hypothesis that complexity is a question of description or observation, i.e. of description for what language serves, has enormous social implications, in that the description of complexes and the recognition of their orders (patterns) cannot be left to algorithmic governmentality, but must be carried out by a social agency.

Originality/value

HvF's operational epistemology can serve as an epistemological model for critical complexity theory.

Details

Kybernetes, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0368-492X

Keywords

Article
Publication date: 23 July 2024

Asis Kumar Sahu, Byomakesh Debata and Saumya Ranjan Dash

This study aims to examine the impact of manager sentiment on the firm performance (FP) of Indian-listed nonfinancial firms. Further, it endeavors to investigate the moderating…

Abstract

Purpose

This study aims to examine the impact of manager sentiment on the firm performance (FP) of Indian-listed nonfinancial firms. Further, it endeavors to investigate the moderating role of economic policy uncertainty (EPU) and environment, social and governance (ESG) transparency in this relationship.

Design/methodology/approach

A noble manager sentiment is introduced using FinBERT, a bidirectional encoder representation from a transformers (BERT)-type large language model. Using this deep learning-based natural language processing approach implemented through a Python-generated algorithm, this study constructs a manager sentiment for each firm and year based on the management discussions and analysis (MD&A) report. This research uses the system GMM to examine how manager sentiment affects FP.

Findings

The empirical results suggest that managers’ optimistic outlook in MD&A corporate disclosure sections tends to present higher performance. This positive association remains consistent after several robustness checks – using propensity score matching and instrumental variable approach to address further endogeneity, using alternative proxies of manager sentiment and FP and conducting subsample analysis based on financial constraints. Furthermore, the authors observe that the relationship is more pronounced for ESG-disclosed firms and during the low EPU.

Practical implications

The results demonstrate that the manager sentiment strongly predicts FP. Thus, this study may provide valuable insight for academics, practitioners, investors, corporates and policymakers.

Originality/value

To the best of the authors’ knowledge, this is the first study to predict FP by using FinBERT-based managerial sentiment, particularly in an emerging market context.

Details

International Journal of Accounting & Information Management, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1834-7649

Keywords

Article
Publication date: 26 April 2024

Ali Meftah Gerged, Cemil Kuzey, Ali Uyar and Abdullah S. Karaman

Despite the extensive body of research on absolute corporate social responsibility (CSR) performance, limited attention has been given to the distinct concepts of optimal and…

Abstract

Purpose

Despite the extensive body of research on absolute corporate social responsibility (CSR) performance, limited attention has been given to the distinct concepts of optimal and aggressive CSR engagement, as well as their associations with CSR awarding. This study aims to differentiate between optimal and aggressive CSR engagement and examine their relationship with CSR awarding while considering the moderating influence of board characteristics from the perspectives of stakeholder and agency theories.

Design/methodology/approach

This empirical analysis draws on an international dataset comprising 43,803 observations from nine sectors across 41 countries. We employ a least squares dummy variable regression approach that accounts for country, industry and year effects to conduct the analysis.

Findings

The results reveal that engagement in aggressive CSR activities beyond the optimal level leads to the generation of a social reputation through CSR awarding. However, the influence of board characteristics on this relationship is significant. Specifically, the presence of a dedicated CSR committee encourages CSR awarding in the context of aggressive CSR engagement. Conversely, board independence constrains the relationship between aggressive CSR engagement and CSR awarding. Notably, board gender diversity does not have a discernible impact on this connection.

Practical implications

Our evidence provides valuable insights to help firms seeking to enhance their social reputation through CSR activities better allocate their resources and avoid unnecessary financial commitments.

Originality/value

This study advances the current understanding by exploring the relationship between aggressive CSR engagement and the recognition of CSR awards. Furthermore, it scrutinises the factors that dictate when such aggressive CSR engagement translates into enhanced social reputation, as evidenced by the attainment of CSR awards.

Details

Journal of Accounting Literature, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0737-4607

Keywords

Article
Publication date: 18 June 2024

Jia Tina Du, Qing Ke, Clara M. Chu, Helen Partridge and Dandan Ma

This scoping review article examined research on information behavior in communities over the past two decades (2000–2023). The review aims to uncover the characteristics and…

Abstract

Purpose

This scoping review article examined research on information behavior in communities over the past two decades (2000–2023). The review aims to uncover the characteristics and types of communities studied, the featured information behaviors, and the research methods employed.

Design/methodology/approach

The PRISMA-ScR guidelines were followed to conduct this review. Five databases were selected to search for relevant empirical research. A total of 57 studies met the inclusion criteria for review. Thematic synthesis was used to analyze the multidimensional findings of included studies.

Findings

A steady increase in the number of articles is evident in the past two decades. The review suggests that information behavior in community studies involved collaboration from other disciplines, such as public health and business management. More than half of the communities studied are virtual communities (56.1%), followed by communities of identity, professional communities and support communities, communities of interest, geographic communities, and academic communities. There are overlaps among these categories. Information sharing (63.2%) and information seeking (57.9%) were the most studied behavior of communities, followed by information use, information needs, and information judgment. Questionnaires (38.6%) and interviews (35.1%) were the most commonly used data collection techniques in studying information behavior in communities. It is noteworthy that eleven (19.3%) mentioned utilizing community-engaged approaches.

Originality/value

This is the first scoping review to explore the intersecting constructs of community research and information behavior studies. We call for further research to understand the contextual factors that shape the community’s information environments and to increase awareness of the partnership between communities and researchers.

Details

Journal of Documentation, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0022-0418

Keywords

Article
Publication date: 27 February 2024

Leela Velautham, Jeremy Gregory and Julie Newman

The purpose of this paper is to evaluate the extent to which a sample of US-based higher education institution’s (HEI’s) climate targets and associated climate action planning…

Abstract

Purpose

The purpose of this paper is to evaluate the extent to which a sample of US-based higher education institution’s (HEI’s) climate targets and associated climate action planning efforts align with the definitions of and practices associated with science-based targets (SBTs) that are typically used to organize corporate climate efforts. This analysis will be used to explore similarities and tease out differences between how US-based HEIs and corporations approach sustainable target setting and organize sustainable action.

Design/methodology/approach

The degree of intersection between a sample of HEI climate action plans from Ivy Plus (Ivy+) schools and the current SBT initiative (SBTi) general corporate protocol was assessed by using an objective-oriented evaluative approach.

Findings

While there were some areas of overlap between HEI’s climate action planning and SBTi’s general corporate protocol – for instance, the setting of both short- and long-term targets and large-scale investments in renewable energy – significant areas of difference in sampled HEIs included scant quantitative Scope 3 targets, the use offsets to meet short-term targets and a low absolute annual reduction of Scope 1 and 2 emissions.

Originality/value

This paper unites diverse areas of literature on SBTs, corporate sustainability target setting and sustainability in higher education. It provides an overview of the potential benefits and disadvantages of HEIs adopting SBTs and provides recommendations for the development of sector-specific SBTi guidelines.

Details

International Journal of Sustainability in Higher Education, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1467-6370

Keywords

Article
Publication date: 25 June 2024

Yang Tian, Tak Jie Chan, Tze Wei Liew, Ming Hui Chen and Huan Na Liu

Electronic wallets (e-wallet) systems have revolutionized transactional activities, prompting individuals to adopt digital payment methods. This study investigates the…

175

Abstract

Purpose

Electronic wallets (e-wallet) systems have revolutionized transactional activities, prompting individuals to adopt digital payment methods. This study investigates the determinants of the continuance intention of the e-wallet system Touch 'n Go in Malaysia. We propose a framework integrating the diffusion of innovation theory (DOI) and mental accounting theory, thereby assessing the impacts of product-related factors (convenience, compatibility, perceived risk and perceived compatibility) and the moderating role of personal-related factors [personal innovativeness (PI) and personal anxiety].

Design/methodology/approach

Data were collected involving 381 Malaysian Touch 'n Go users. The partial least squares structural equation modeling (PLS-SEM) was applied as a data analysis technique.

Findings

As demonstrated by the results, convenience serves as a facilitator, while perceived risk acts as an inhibitor, influencing the continuance intention of the application. Compatibility and perceived complexity are found to be insignificant antecedents. However, neither PI nor personal anxiety was found as moderators.

Originality/value

This research brings contributions to the electronic commerce literature by extending the understanding of the predictors and moderators of the continuance intention of Touch 'n Go users in Malaysia. We discuss how these findings implicate the two theories and offer insights for service providers and policymakers to promote the post-adoption intentions of Touch 'n Go.

Details

Kybernetes, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0368-492X

Keywords

Article
Publication date: 18 September 2023

Xiao-Yu Xu, Syed Muhammad Usman Tayyab, Qingdan Jia and Albert H. Huang

Video game streaming (VGS) is emerging as an extremely popular, highly interactive, inordinately subscribed and very dynamic form of digital media. Incorporated environmental…

Abstract

Purpose

Video game streaming (VGS) is emerging as an extremely popular, highly interactive, inordinately subscribed and very dynamic form of digital media. Incorporated environmental elements, gratifications and user pre-existing attitudes in VGS, this paper presents the development of an extended model of uses and gratification theory (EUGT) for predicting users' behavior in novel technological context.

Design/methodology/approach

The proposed model was empirically tested in VGS context due to its popularity, interactivity and relevance. Data collected from 308 VGS users and structural equation modeling (SEM) was employed to assess the hypotheses. Multi-model comparison technique was used to assess the explanatory power of EUGT.

Findings

The findings confirmed three significant types elements in determining VGS viewers' engagement, including gratifications (e.g. involvement), environmental cues (e.g. medium appeal) and user predispositions (e.g. pre-existing attitudes). The results revealed that emerging technologies provide potential opportunities for new motives and gratifications, and highlighted the significant of pre-existing attitudes as a mediator in the gratification-uses link.

Originality/value

This study is one of its kind in tackling the criticism on UGT of considering media users too rational or active. The study achieved this objective by considering environmental impacts on user behavior which is largely ignored in recent UGT studies. Also, by incorporating users pre-existing attitudes into UGT framework, this study conceptualized and empirically verified the higher explanatory power of EUGT through a novel multi-modal approach in VGS. Compared to other rival models, EUGS provides a more robust explanation of users' behavior. The findings contribute to the literature of UGT, VGS and users' engagement.

Details

Information Technology & People, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0959-3845

Keywords

Open Access
Article
Publication date: 30 November 2023

Constant Van Graan, Vera Roos and Matthews Katjene

A significant increase in financial crime globally emphasises the importance of forensic interviewing to obtain useful and reliable information as part of a commercial forensic…

1226

Abstract

Purpose

A significant increase in financial crime globally emphasises the importance of forensic interviewing to obtain useful and reliable information as part of a commercial forensic investigation. Previous research has identified two interviewing strategies that are aligned with the legal framework in South Africa: the PEACE model (P = preparation and planning; E = engage and explain; A = account, clarify and challenge; C = closure; E = evaluation) and the person-centred approach (PCA). The purpose of this paper is to explore the theoretical underpinnings and application of the PEACE model and the PCA as commercial investigative strategies aligned with the legal context in South Africa.

Design/methodology/approach

A scoping review was undertaken to identify literature relevant to the theoretical assumptions and application of the PEACE model and the PCA.

Findings

Literature for the most part reports on the PEACE model but offers very little information about the PCA. A critical analysis revealed that the PEACE model incorporates a clear guiding structure for eliciting information but lacks content needed to create an optimal interpersonal context. To promote this, the PCA proposes that interviewers demonstrate three relational variables: empathy, congruence and unconditional positive regard. The PCA suggests a basic structure for interviewing (beginning, middle and end), while providing very little guidance on how to structure the forensic interview and what information is to be elicited in each phase.

Originality/value

Combining the PEACE model and PCA presents an integrated interviewing technique best suited for obtaining useful and reliable information admissible in a South African court of law. The PEACE model has a clear structure, and the PCA assists in creating an optimal interpersonal context to obtain information in an interview.

Details

Journal of Financial Crime, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1359-0790

Keywords

Article
Publication date: 10 July 2024

Ju Hui Kang, Eun-Young Ko and Gi Woong Choi

This study aims to explore scientific discourses on vaccination in YouTube comments using the Connectivism theory as a foundational guide in the inquiry of understanding knowledge…

Abstract

Purpose

This study aims to explore scientific discourses on vaccination in YouTube comments using the Connectivism theory as a foundational guide in the inquiry of understanding knowledge seeking and sharing. The authors sought to understand how individuals share and seek information by using external sources through URL links to validate their arguments.

Design/methodology/approach

Using content analysis, the authors extracted and analysed 584 random comments with URL links from eight YouTube videos scientifically addressing the purpose of vaccines. The comments were coded by stance (pro, anti, and neutral) and the type of resource to observe how their links were used.

Findings

The results showed that URL links were composed of quotes, questions, and opinions. Many sources came from research papers, conspiracy websites, or other videos. Some of the comments did not accurately reflect the information from research papers and showed little scientific reasoning. This suggests the need for critical evaluation among individuals when finding information online.

Research limitations/implications

The findings can be expanded to explore different types of information literacy practices in the comment section of social media for both informal and formal environments.

Practical implications

YouTube is useful in fostering scientific discourse and information-seeking/sharing practices among individuals. However, considering the inaccuracy of content deliverance, educators and individuals will need to consider how to teach/conduct information literacy skills when implementing social media for educational purposes.

Originality/value

Only a few studies have conducted research on comments using URL links, the originality of sources and how the sources were used in argumentation.

Details

Information and Learning Sciences, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2398-5348

Keywords

Article
Publication date: 26 July 2024

Deepti Bhatt, Apurvakumar Pandya, Vibha Salaliya, Ajay Chauhan, Rutu Trivedi, Siddharth Chowdhury, Amar Shah, Prachi Shukla, Pankaj Nimavat, Chandra Shekhar Joshi and Vivekanand Pandey

Depression and anxiety are the most common comorbidities in TB patients, adversely impacting TB treatment outcomes. The purpose of this study is to assess the effect of lay…

Abstract

Purpose

Depression and anxiety are the most common comorbidities in TB patients, adversely impacting TB treatment outcomes. The purpose of this study is to assess the effect of lay counselling in reducing symptoms of depression and anxiety and TB treatment completion.

Design/methodology/approach

The study used a pre-post interventional research design. Patients were screened for depression and anxiety. All symptomatic TB patients were followed up and offered four to six or more lay counselling sessions whenever necessary. The authors assessed changes in depression and anxiety symptoms before lay counselling intervention and after fourth lay counselling session or the completion of TB treatment, whichever occurred the last.

Findings

Approximately 6,974 TB patients were screened for symptoms of depression and anxiety. The mean age was 36.7 ± 14.7 years. Total 25.9% patients were symptomatic. About 99.8% were provided lay counselling and received at least one to two follow-up sessions, while two patients who screened with severe depression were referred to a mental health specialist. Nearly 96.9% TB patients did not report symptoms of depression or anxiety after four lay counselling sessions, and TB treatment completion rate was higher among symptomatic TB patients who completed at least four counselling sessions (92.5%).

Practical implications

Lay counselling services delivered by field coordinators offer a promising approach to address mental health comorbidities among TB patients in resource-limited settings.

Originality/value

It explores a novel approach – lay counselling delivered by field coordinators – in tackling depression and anxiety among TB patients, which is a potentially scalable solution in resource-limited settings.

Details

Mental Health and Social Inclusion, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2042-8308

Keywords

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