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This paper explores how the International Accounting Standards Board (IASB) has dealt with the emerging issue of accounting for cryptocurrencies by investigating its constituents' expectations and the motivations underlying its regulatory response.

The theoretical lens of regulatory space is used to analyse the four-year debate around cryptocurrency holdings and informs the extensive thematic analysis of public documents, meetings recordings and comment letters on the topic.

Facing national standard setters' initiatives to regulate accounting for cryptocurrency, the IASB defended its position in the regulatory space through an agenda decision based on ewct 2xisting standards, which was finalised by the International Financial Reporting Standards Interpretation Committee (IFRS IC) despite criticism from constituents and Board members.

The paper provides insights into the IASB approach to a regulatory vacuum regarding a new class of items, which derive from a new and rapidly-evolving technology. Disruptive technology impacts the contested arena of accounting regulation, in which the constituents ask for new solutions and the IASB tries to resist such pressures, while defending its position.

The paper sheds light on the growing importance of agenda decisions in the IFRS environment and on the limits of the IASB long regulatory process in the circumstance of emerging accounting issues deriving from rapidly-evolving technology.

This investigation is timely and relevant as it considers the regulatory issues arising from disruptive technological innovations (i.e. cryptocurrency), shedding light on the limits of regulatory processes in times of technological change.

The study aims to explore and explain the affordances and constraints of two-mode virtual collaboration as experienced by a newly forming international research team.

This is self-reflective and action-oriented research on the affordances and constraints of two-mode virtual collaboration. In the spirit of professional development, the authors (nine researchers at different career stages and from various counties) engaged in a joint endeavour to evaluate the affordances and constraints of virtual collaborations in light of the recent literature while also researching the authors' own virtual collaboration during this evaluative task (mid-January–April 2021). The authors used two modes: synchronous (Zoom) and asynchronous (emails) to communicate on the literature exploration and recorded reactions and emotional responses towards existing affordances and constraints through a collective journal.

The results suggest both affordances in terms of communication being negotiable and evolving and constraints, particularly in forming new relations given tools that may not be equally accessible to all. Journaling during collaborations could be a valuable tool, especially for virtual collective work, because it can be used to structure the team supported negotiation and discussion processes, especially often hidden processes. It is evident that the role of a leader can contribute to an alignment in the assumptions and experiences of trust and consequently foster greater mutual understanding of the circumstances for productive team collaborations.

The findings of this study can inform academics and practitioners on how to create and facilitate better opportunities for collaboration in virtual teams as a rapidly emerging form of technology-supported working.

This article draws upon our perspective as academic-practitioners working in the fields of food insecurity, food systems, and inequality to comment, in the early stages of the pandemic and associated lockdown, on the empirical and ethical implications of COVID-19 for socio-economic inequalities in access to food in the UK. The COVID-19 pandemic has sharpened the profound insecurity of large segments of the UK population, an insecurity itself the product of a decade of “austerity” policies. Increased unemployment, reduced hours, and enforced self-isolation for multiple vulnerable groups is likely to lead to an increase in UK food insecurity, exacerbating diet-related health inequalities. The social and economic crisis associated with the pandemic has exposed the fragility of the system of food charity which, at present, is a key response to growing poverty. A vulnerable food system, with just-in-time supply chains, has been challenged by stockpiling. Resultant food supply issues at food banks, alongside rapidly increasing demand and reduced volunteer numbers, has undermined many food charities, especially independent food banks. In the light of this analysis, we make a series of recommendations. We call for an immediate end to the five week wait for Universal Credit and cash grants for low income households. We ask central and local government to recognise that many food aid providers are already at capacity and unable to adopt additional responsibilities. The government's – significant – response to the economic crisis associated with COVID-19 has underscored a key principle: it is the government's responsibility to protect population health, to guarantee household incomes, and to safeguard the economy. Millions of households were in poverty before the pandemic, and millions more will be so unless the government continues to protect household incomes through policy change.

The characteristics of the Internet of Things (IoT) are such that traditional models of trust developed within interpersonal, organizational, virtual and information systems contexts may be inappropriate for use within an IoT context. The purpose of this paper is to offer empirically generated understandings of trust within potential IoT applications.

In an attempt to capture and communicate the complex and all-pervading but frequently inconspicuous nature of ubiquitous technologies within potential IoT techno-systems, propositions developed are investigated using a novel mixed methods research design combining a videographic projective technique with a quantitative survey, sampling 1,200 respondents.

Research findings suggest the dimensionality of trust may vary according to the IoT techno-service context being assessed.

The contribution of this paper is twofold. First, and from a theoretical perspective, it offers a conceptual foundation for trust dimensions within potential IoT applications based upon empirical evaluation. Second, and from a pragmatic perspective, the paper offers insights into how findings may guide practitioners in developing appropriate trust management systems dependent upon the characteristics of particular techno-service contexts.

Science policy and practice for open access (OA) books is a rapidly evolving area in the scholarly domain. However, there is much that remains unknown, including how many OA books there are and to what degree they are included in preservation coverage. The purpose of this study is to contribute towards filling this knowledge gap in order to advance both research and practice in the domain of OA books.

This study utilized open bibliometric data sources to aggregate a harmonized dataset of metadata records for OA books (data sources: the Directory of Open Access Books, OpenAIRE, OpenAlex, Scielo Books, The Lens, and WorldCat). This dataset was then cross-matched based on unique identifiers and book titles to openly available content listings of trusted preservation services (data sources: Cariniana Network, CLOCKSS, Global LOCKSS Network, and Portico). The web domains of the OA books were determined by querying the web addresses or digital object identifiers provided in the metadata of the bibliometric database entries.

In total, 396,995 unique records were identified from the OA book bibliometric sources, of which 19% were found to be included in at least one of the preservation services. The results suggest reason for concern for the long tail of OA books distributed at thousands of different web domains as these include volatile cloud storage or sometimes no longer contained the files at all.

Data quality issues, varying definitions of OA across services and inconsistent implementation of unique identifiers were discovered as key challenges. The study includes recommendations for publishers, libraries, data providers and preservation services for improving monitoring and practices for OA book preservation.

This study provides methodological and empirical findings for advancing the practices of OA book publishing, preservation and research.

This paper proposes a holistic, proactive and adaptive approach to cybersecurity from a service lens, given the continuously evolving cyber-attack techniques, threat and vulnerability landscape that often overshadow existing cybersecurity approaches.

Through an extensive literature review of relevant concepts and analysis of existing cybersecurity frameworks, standards and best practices, a logical argument is made to produce a dynamic end-to-end cybersecurity service system model.

Cyberspace has provided great value for businesses and individuals. The COVID-19 pandemic has significantly motivated the move to cyberspace by organizations. However, the extension to cyberspace comes with additional risks as traditional protection techniques are insufficient and isolated, generally focused on an organization's perimeter with little attention to what is out there. More so, cyberattacks continue to grow in complexity creating overwhelming consequences. Existing cybersecurity approaches and best practices are limited in scope, and implementation strategies, differing in strength and focus, at different levels of granularity. Nevertheless, the need for a proactive, adaptive and responsive cybersecurity solution is recognized.

This paper presents a model that promises proactive, adaptive and responsive end-to-end cybersecurity. The proposed cybersecurity continuity and management model premised on a service system, leveraging on lessons learned from existing solutions, takes a holistic analytical view of service activities from source (service provider) to destination (Customer) to ensure end-to-end security, whether internally (within an organization) or externally.

Using a complexity-informed approach, we aim to understand why introduction of a mobile service delivery model for osteoporosis across diverse organisational and country contexts in the UK National Health Service (NHS) met with variable success.

Six comparative case studies; three prospectively in Scotland using an action research-informed approach; and three retrospectively in England with variable degrees of success. The Non-adoption, Abandonment, Scale-up, Spread and Sustainability framework explored interactions between multi-level contextual factors and their influence on efforts to introduce and sustain services.

Cross-boundary service development was a continuous process of adaptation and evolution in rapidly shifting healthcare context. Whilst the outer healthcare policy context differed significantly across cases, inner contextual features predominated in shaping the success or otherwise of service innovations. Technical and logistical issues, organisational resources, patient and staff actions combined in unpredictable ways to shape the lifecycle of service change. Patient and staff thoughts about place and access to services actively shaped service development. The use of tacit “soft intelligence” and a sense of “chronic unease” emerged as important in successfully navigating around awkward people and places.

“Chronic unease” and “soft intelligence” can be used to help individuals and organisations “tame” complexity, identify hidden threats and opportunities to achieving change in a particular context, and anticipate how these may change over time. Understanding how patients think and feel about where, when and how care is delivered provides unique insights into previously unseen aspects of context, and can usefully inform development and sustainability of patient-centred healthcare services.

This study has uniquely traced the fortunes of a single service innovation across diverse organisational and country contexts. Novel application of the NASSS framework enabled comparative analysis across real-time service change and historical failures. This study also adds to theories of context and complexity by surfacing the neglected role of patients in shaping healthcare context.

This study aims to identify the propensity for clients (legal and natural persons) to adopt peer-to-peer (P2P) short-term insurance policies as opposed to traditional and/or centralized short-term.

In this paper data was collected through a survey of 102 sampled short-term insurance clients using convenience sampling. The TAM2 questionnaire was adapted to evaluate the intention to adopt a P2P insurance policy.

The findings of this study shed light on the factors influencing the adoption and (dis)continuation of short-term insurance products, both traditional and digital, among South African consumers. The results demonstrate that perceived usefulness, ease of use, trust, risk perception and subjective norm play crucial roles in individuals' intention to use or (dis)continue the use of these insurance products.

The study's findings provide actionable insights for practitioners in the short-term insurance sector, with a focus on marketers and e-commerce professionals. These insights emphasize the need to prioritize user-friendly design and trust-building measures in the development of P2P insurance systems. Additionally, practitioners should consider harnessing the power of social influence and carefully balancing innovative features with familiarity in their marketing efforts. These strategies are poised to enhance the adoption and competitive positioning of P2P insurance solutions amidst the evolving landscape of digital transformation.

This study makes a substantial contribution by employing the technology acceptance model (TAM) in a novel and unconventional manner. It not only explicates the intricate dynamics governing the adoption and discontinuation of short-term insurance products, encompassing both conventional and digital alternatives, within the South African consumer milieu but also extends its purview to infer the reasons behind the limited widespread adoption of the digital counterpart, despite its superior value proposition compared to the traditional offering. The findings elucidate the critical determinants shaping individuals' decisions in this dynamic market segment. This research enhances the global discourse on insurance adoption with a unique South African perspective and furnishes insurers and marketers with empirically grounded insights to optimize their strategies and cultivate substantive connections with their target demographic.

The purpose of this paper is to explore how business-to-business (B2B), intercultural, interpersonal salesperson–customer relationships develop using the lens of identity management theory (IMT; Imahori and Cupach, 2005).

The research uses qualitative semi-structured interviews on 18 targeted relationships with customers from another culture conducted with business-to-business salespeople.

The findings indicate that our respondents' relationships moved from trial toward enmeshment and on occasion toward the renegotiation phase, as described in IMT. In the case of low cultural diversity between salesperson and customer, the relationships reached the trial and enmeshment phase. In the case of high cultural diversity between salesperson and customer, the relationships on occasion evolved toward the renegotiation phase. Salespeople's cultural intelligence (CQ) facilitates the development of interpersonal, intercultural salesperson–customer relationships.

The authors transfer IMT from the personal relationship development arena to B2B intercultural, interpersonal relationships, address a gap in the literature in the understanding of salesperson–customer interpersonal relationships in different contexts and develop a theoretical model to understand intercultural, interpersonal salesperson–customer relationship development across different levels of cultural diversity.

The potential applications of information and communication technologies in the workplace are wide-ranging and, especially since the COVID-19 pandemic, have increasingly found their way into the field of electronic performance monitoring (EPM) of employees. This study aims to examine the influence of EPM on individual performance considering the aspects of privacy invasion, organizational trust and individual stress within an organization. Thus, important insights are generated for academia as well as business.

A theoretical framework was developed which conceptualizes perceived EPM as independent variable and individual performance as dependent variable. Moreover, the framework conceptualizes three mediator variables (privacy invasion, organizational trust and individual stress). Based on a large-scale survey (N = 1,119), nine hypotheses were tested that were derived from the developed framework.

The results indicate that perception of EPM significantly increases privacy invasion, reduces organizational trust, increases individual stress and ultimately reduces individual performance. Moreover, it was found that privacy invasion reduces organizational trust and that this lowered trust increases individual stress. Altogether, these findings suggest that the use of EPM by employers may be associated with significant negative consequences.

This research enriches the literature on digital transformation, as well as human–machine interaction, by adopting a multidimensional theoretical and empirical perspective regarding EPM in the workplace context, in which the influence of EPM perceptions on individual performance is examined under the influence of different aspects (privacy invasion, organizational trust and individual stress) not currently considered in this combination in the literature.