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This paper aims to analyse the character and strength of the claims made in an emerging literature offering a sociology of financial reporting principles.

The analysis evaluates exemplary works in the literature against the characteristics of the paranoid style first identified by Richard Hofstadter: overheated claims of a far-reaching, malign and collusive machinery of influence; a reductive, rationalistic and dualistic reading of events; weak empirics; and weak theorisation.

A significant stream within the literature is coming to be constructed in the paranoid style. Paranoid stylistics, used as a diagnostic tool, alerts us here to distorted judgement.

Alternative ways of avoiding the dangers of paranoid-style readings are suggested, ranging from resisting the temptations towards such readings to a radical re-working of the epistemics of “socio-accounting”.

The danger of allowing the conclusions advanced in the literature to go unchallenged is that they may influence society’s attitude to accounting, public policy-making and scholars’ willingness to contribute to the crafting of reporting principles and standards.

Although paranoid style analysis has been widely used to examine narratives in other academic fields, to the best of the author’s knowledge, this is the first study to apply it to scholarly accounting.

With the irresistible growth in digitization, data backup policies become essential more than ever for organizations seeking to improve reliability and availability of organizations' information systems. However, since backup operations do not come free, there is a need for a data-informed policy to decide how often and which type of backups should be taken. In this paper, the authors present a comprehensive mathematical framework to explore the design space for backup policies and to optimize backup type and interval in a given system. In the authors' framework, three separate cost factors related to the backup process are identified: backup cost, recovery cost and data loss cost. The objective function has a multi-criteria structure leading to a backup policy minimizing a weighed function of these factors. To formalize the cost and objective functions, the authors get help from renewal theory in reliability modeling. The authors' optimization framework also formulates mixed policies involving both full and incremental backups. Through numerical examples, the authors show how the authors' optimization framework could facilitate cost-saving backup policies.

The methodology starts with designing different backup policies based on system parameters. Each constructed policy is optimized in terms of backup period using renewal theory. After selecting the best back-up policy, the results are demonstrated through numerical studies.

Data backup polices that are tailored to system parameters can result in significant gains for IT (Information Technology) systems. Collecting the necessary parameters to design intelligent backup policies can also help managers understand managers' systems better. Designed policies not only provides the frequency of back up operations, but also the type of backups.

The original contribution of this study is the explicit construction and determination of the best backup policies for IT systems that are prone to failure. By applying renewal theory in reliability, the authors present a mathematical framework for the joint optimization of backup cost factors, i.e. backup cost, recovery time cost and data loss cost.

Drawing on the social exchange theory, the authors extend the high-reliability literature by examining employees' subjective experience of working in contexts engaging in mindful organizing (MO). Ultimately, they ask the question about how MO affects employees' attitudes and behavior toward work and organization, such us organizational commitment (OC), motivation to work and organizational citizenship behavior (OCB), in ordinary business settings. The purpose of this paper is to address this issue.

The authors surveyed 307 employees from various industries, using paper-and-pencil questionnaires. A series of hierarchical regression analyses and structural equation modeling were performed to test our hypotheses.

The authors found that MO is positively related to employees' affective and normative commitment to an organization, and that affective commitment is positively related to motivation to work and OCB. The study also reveals that the affective commitment has a partially mediating role in the MO – motivation and MO – OCB relations. Although several researchers argue that the effectiveness of MO may be higher in an uncertain environment, the authors’ study indicates that the environment does not moderate the relationship between MO and OC.

To the best of the authors’ knowledge, this study is one of the first attempts to explore the effects of MO in a traditional (i.e. nonhigh reliability) business context. Furthermore, their findings prove that MO not only leads to higher reliability and greater safety, as previous studies show, but it also positively affects performance-related attitudes and behavior.

Embeddedness has gained prominence in entrepreneurship studies. However, the notion that the embeddedness metaphor relates to “market” structures prevails in studies in the area. Entrepreneurship scholars still know little about whether entrepreneurs are eventually embedded in other structures whose relationships go beyond the restricted dimension of the interested actor’s assumption. This study aims to propose investigating the social structures in which a specific type of entrepreneurship, the religious one, is embedded.

The research was qualitative, using interviews as an evidence collection instrument. A total of 17 entrepreneur-pastors responsible for business churches in Brazil and eight parishioners took part in the study.

Religious entrepreneurs are embedded in market structures, corroborating a perspective that associates embeddedness with the utilitarian notion. At the same time, entrepreneurs are embedded in two other social structures: reciprocity and redistribution.

This article emphasizes the relevance of going beyond the predominant perspective associated with the utilitarian and rationalized understanding of embeddedness in relationship networks.

This study makes essential contributions. Initially, it attests to the utilitarian perspective of Granovetter’s embeddedness while suggesting incorporating two other dimensions into the metaphor. By highlighting this, this article stresses the need to reinterpret the metaphor of embeddedness and how entrepreneurship scholars use it. Further, by emphasizing the need to consider embeddedness in networks beyond its still utilitarian perspective, this paper highlights unexplored opportunities for entrepreneurship scholars.

This study aims to empirically testify an integrated model, including the attributes of smart tourism technologies (STTs) (user interface [UI] design, informativeness, accessibility, personalization and interactivity), satisfaction, loyalty and word of mouth (WOM), and further investigate the potential moderating effect of switching costs (SCs) on the satisfaction–loyalty/WOM relationships.

Systematic sampling was used to collect data in Macau. Partial least squares structural equation modeling (PLS-SEM) was employed to analyze valid data collected from 332 tourists who have recently used STTs.

The results indicate that informativeness has a stronger effect on satisfaction, loyalty and WOM than UI design, accessibility and personalization; interactivity shows no significant influence on satisfaction, loyalty and WOM; satisfaction positively influences loyalty and WOM. Furthermore, procedural SCs negatively moderate the effects of satisfaction on loyalty and WOM.

The present study extends the knowledge about information technology and tourism (ITT) by introducing a new attribute, UI design into STT structure and confirming that UI design is an effective predictor of user satisfaction. This paper is also a pioneer study that integrates customer satisfaction with STTs with SCs to explore the mechanism of how customer loyalty and WOM are generated. Practical recommendations are provided for STT designers and destination managers to improve the overall quality of STTs and to consider carefully setting procedural SCs as a retention strategy.

The paper aims to present a grid-connected multi-inverter for solar photovoltaic (PV) systems to enhance reliability indices after selected the placement and level of PV solar.

In this study, the associated probability is calculated based on the solar power generation capacity levels and outages conditions. Then, based on this probability, dependability indices like average energy not supplied (AENS), expected energy not supplied and loss of load expectations (LOLE) are computed, also, another indices have been computed such as (customer average interruption duration index (CAIDI), system average interruption frequency index (SAIFI) and system average interruption duration index (SAIDI)) addressing by affected customers with distribution networks reliability assessment, including PV. On the basis of their dependability indices and active power flow, several PV solar modules installed in several places are analyzed. A mechanism for assessing the performance of the grid's integration of renewable energy sources is also under investigation.

The findings of this study based on data extracted form a PV power plant connected to the power network system in Diyala, Iraq 132 kV, attempts to identify the system's weakest points in order to improve the system's overall dependability. In addition, enhanced reliability indices are given for measuring solar PV systems performance connected to the grid and reviewed for the benefit of the customers.

The main contributions of this study are two methods for determining the reliability of PV generators taking into consideration the system component failure rates and the power electronic component defect rates in a PV system which depend on the power input and the power loss using electrical transient analysis program (ETAP) program.

The purpose of this paper is to explore what organizational adaptability means in the digitized context and to discuss how manufacturing companies achieve organizational adaptability during the digital transformation process.

By conducting semi-structured interviews and acquiring archive data from a typical Chinese manufacturing company, this paper gathers extensive data. Based on this, a single-case study methodology is used to investigate organizational adaptability in digital transformation.

This study identifies the process by which companies achieve organizational adaptability during digital transformation and deconstructs organizational adaptability into three dimensions: structural adaptability, operational adaptability and governance adaptability. This study also explores how organizational adaptability is affected by digital capabilities.

This study proposes a process model to demonstrate how organizational adaptability may be attained during digital transformation and redefines organizational adaptability in the context of digitization.

The purpose of this study is to propose and test a model to explain users’ intention to adopt m-health devices and divide the importance of antecedents for users to adopt m-health devices based on the stimulus-organism-response (S-O-R) framework.

This research conducted an online survey with m-health app users and collected 562 valid responses. A hybrid SEM-ANN approach was employed to evaluate the research model and hypotheses.

The results show that motivation (M), opportunity (O), and ability (A) affect users’ flow experience and loyalty and further affect their adoption intention of m-health technology. Opportunity plays a more critical role in m-health adoption intention than ability.

This study comprehensively examined the factors that affect users’ deep engagement and m-health adoption from the perspective of MOA. It used the hybrid SEM-ANN method to divide the critical role of motivation, opportunity and ability, providing a new analysis approach for studying information technology (IT) behavior.

The development of digital technology and digital resources have influenced one’s reading habits. This paper aimed to study undergraduate students' reading in digital sphere at universities in Vietnam.

A focus group study with 31 undergraduate students of six groups at six public universities was conducted to get their perspectives on reading preference, strategies, effectiveness and psychological factors influencing reading ability.

The results confirmed that bachelor students' reading preference for document formats depended on their reading purposes. They used different reading strategies for digital and traditional reading, for instance, keyword searching, taking note, skimming, scanning, need-based reading, selective reading, comparison, evaluation and criticism. Students had faster reading speed for digital texts; however, they had better concentration and memorization in printed documents. When students have motivation, good attitudes and emotion, they could be motivated to read more.

These findings were useful in enhancing the understanding of digital reading competence and help stakeholders find out solutions to improve reading capacity of Vietnamese students in digital space.

The purpose of the research paper is to examine customers' online purchase intention towards apparel in the online environment, with a focus on the role of conviction and brand reputation of the e-retailer.

Hypotheses are based on an extensive literature review and tested using adapted existing scales for the constructs-social media usage for apparel, electronic word of mouth (EWOM), conviction, apparel e-retailer's brand reputation and online purchase intention towards apparel, and data are collected from 362 online customers of apparel brands in eight major cities across the country. Structural equation modelling (SEM) is applied to analyze data and test hypotheses because of multiple dependent variables.

The quantitative results indicate that impact of social media and EWOM on online purchase intention towards apparel is mediated by conviction. The results also explain the moderating effect of apparel e-retailer's brand reputation.

Findings provide suggestions for the apparel business in an online environment that address the issue of breach of trust and implications for apparel e-retailers, managers and researchers. The study contributes to the existing retail literature by proposing concept of conviction and role of apparel e-retailer's brand reputation in this context.