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Book part
Publication date: 11 April 2024

Timothy F. Parsons

Abstract

Details

Police Responses to Islamist Violent Extremism and Terrorism
Type: Book
ISBN: 978-1-83797-845-8

Article
Publication date: 28 February 2023

Huasi Xu, Yidi Liu, Bingqing Song, Xueyan Yin and Xin Li

Drawing on social network and information diffusion theories, the authors study the impact of the structural characteristics of a seller’s local social network on her promotion…

Abstract

Purpose

Drawing on social network and information diffusion theories, the authors study the impact of the structural characteristics of a seller’s local social network on her promotion effectiveness in social commerce.

Design/methodology/approach

The authors define a local social network as one formed by a focal seller, her directly connected users and all links among these users. Using data from a large social commerce website in China, the authors build econometric models to investigate how the density, grouping and centralization of local social networks affect the number of likes received by products posted by sellers.

Findings

Local social networks with low density, grouping and centralization are associated with more likes on sellers’ posted products. The negative effects of grouping and centralization are reduced when density is high.

Originality/value

The paper deepens the understanding of the determinants of social commerce success from a network structure perspective. In particular, it draws attention to the role of sellers’ local social networks, forming a foundation for future research on social commerce.

Details

Information Technology & People, vol. 37 no. 2
Type: Research Article
ISSN: 0959-3845

Keywords

Open Access
Article
Publication date: 31 January 2024

Manuel Castelo Castelo Branco, Delfina Gomes and Adelaide Martins

The purpose of this study is to contribute to the discussion surrounding the definition of accounting proposed by Carnegie et al. (2021a, 2021b) and further elaborated by Carnegie…

Abstract

Purpose

The purpose of this study is to contribute to the discussion surrounding the definition of accounting proposed by Carnegie et al. (2021a, 2021b) and further elaborated by Carnegie et al. (2023) from/under an institutionalist political-economy (IPE) based foundation and to specifically extend this approach to the arena of social and environmental accounting (SEA).

Design/methodology/approach

By adopting an IPE approach to SEA, this study offers a critique of the use of the notion of capital to refer to nature and people in SEA frameworks and standards.

Findings

A SEA framework based on the capabilities approach is proposed based on the concepts of human capabilities and global commons for the purpose of preserving the commons and enabling the flourishing of present and future generations.

Practical implications

The proposed framework allows the engagement of accounting community, in particular SEA researchers, with and contribution to such well-established initiatives as the Planetary Boundaries framework and the human development reports initiative of the United Nations Development Programme.

Originality/value

Based on the capability approach, this study applies Carnegie et al.’s (2023) framework to SEA. This new approach more attuned to the pursuit of sustainable human development and the sustainable development goals, may contribute to turning accounting into a major positive force through its impacts on the world, expressly upon organisations, people and nature.

Details

Meditari Accountancy Research, vol. 32 no. 7
Type: Research Article
ISSN: 2049-372X

Keywords

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