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The purpose of this paper is to present brief YouTube life stories to learn about how extensive users experience YouTube use and manage (or fail to manage) their use. It also explores the consequences of different types of extensive use.

In this paper, a biographical approach was used. Nine students who used YouTube for two or more hours every day were guided to tell life stories of their introduction to YouTube, subsequent use and critical events associated with YouTube use. Thematic analysis distinguished between non-problematic, compulsive and addicted users. Three single case life stories illustrate the experiences of users in each category.

These extensive YouTube users tell similar stories of informal learning from early interaction with the platform. For some, extensive YouTube use became problematic; for others, it remained functional. Similar to other social platforms, users unable to regulate use became compulsive users and some users can become addicted. While the symptoms of YouTube addiction are similar to other online addictions, compulsive YouTube use is driven more by algorithm-generated content chaining than overt social interaction.

The paper introduces life stories as a way to present case studies of social media use. The distinction between extensive, but functional, and problematic YouTube use illustrates how extensive social media use is not necessarily dysfunctional. User education for self-regulation of YouTube use is recommended.

Businesses face increasing competition in local, international and global markets where responsiveness to changes within these markets is the key to success and survival. Consequently business strategies need to be consistently re‐defined to effectively reflect the different requirements of customers and to respond to changes in the business environment. The process of generating strategies is not always a simple decision‐making task and revised business and corporate strategies are often generated without considering the structure of the business, particularly at operational level. Furthermore, there is considerable vagueness in the literature and in practice about what constitutes strategy management. This paper reviews the diverse literature in strategy management and presents a business process model of the strategy generation process to ensure consistent generation and communication of strategy throughout an organisation. The performance of a business strategy can then be measured against a model of initial alignment and effective implementation.

The purpose of this paper is to conceptualise social media usage (SMU) as a contributory, knowledge management (KM) tool towards entrepreneurial behaviour amongst small- and medium-sized enterprises (SMEs). Although an underdeveloped concept in entrepreneurship, the conceptual analysis of KM presents evidence which links SMU as complementary to changing KM conventions.

The pertinent KM and SMU literatures of the SME context were reviewed to form an understanding of this context. Employing a mixed-methods approach, a pragmatic, thematic investigation of SMU-enhanced KM was facilitated.

Substantial benefits of innovative SMU, as a management tool towards SME entrepreneurialism, were witnessed. SMU enhances the administration of real-time knowledge, encouraging creativity. However, longer-term costs of employing requisite personnel, and anticipated organisational restructuring, present challenges. The paper identifies the potentials of social media technologies in overcoming KM issues. The authors propose a reasoned process model towards entrepreneurial exploitation by acknowledging systematic phases of research, concept, institutionalise, develop, target and assess, referred to as the RCIDTA model.

The authors argue that KM, through social media, facilitates interactions to execute innovative processes within SMEs ever-changing infrastructures. It also informs nascent entrepreneurs, in considering the benefits of systematic KM, and novel SMU, opportunities. The RCIDTA model for SMEs can be utilised in improving knowledge ecosystems of entrepreneurial SMEs, promoting innovation towards sustained organisation growth.

This paper embraces the growing approach of SMEs applying SMU. SMU and its cost efficiency support the start-up activity. This paper highlights central issues concerning the exploitation of sector-specific KM, including organisational strategy, structure, brand formation, fiscal and personnel resource allocation and market share.

This paper aims to explore how entrepreneurs use social media (SM) to develop their organisational identity within business networks.

A single embedded case study was used comprising a case firm entrepreneur and eight connected network actors within an artisan food context in Ireland. Data was collected using an in-depth interview complemented with content analysis of networked firms’ Facebook posts (N = 1,652) over a three-year period.

This paper identifies four common network processes through which entrepreneurs can leverage SM to develop their organisational identity within networks. The processes are network relating, collaborating within networks, interacting with trends and connecting with community.

Findings are limited to the Irish artisan food sector and explore identity development through a single SM platform. The applicability and variation of use of the processes across industries would serve to further refine the processes identified.

Practically, the four processes through which identity within a network can be developed using SM can help entrepreneurs to access and position themselves within business networks, gain access to resources and overcome the classic limitations of newness and smallness.

This paper provides a conceptual framework illustrating the processes involved in developing entrepreneurial organisational identity within business networks using SM. This paper adds to a growing literature that places interaction at the heart of identity development and responds to calls to further understanding of the process of identity development for entrepreneurial ventures.

This chapter presents a seven-part case developed for use in a graduate-level tax planning class. The case is organized in a taxpayer/business “life-cycle” approach. Over the semester the case follows a married couple as they consider a number of investments, start a business, and expand the business. As the case progresses, the couple faces increasingly complex tax and business issues. The couple eventually winds down their involvement in the business and begins to plan for their retirement years. This chapter also provides a review of behavioral tax research published in the top accounting journals over the period 2004–2013. The chapter concludes with a discussion of how the case could be adapted by behavioral tax researchers in their research programs and perhaps by accounting firms in their training programs.

South African motor manufacturers should find ways to improve their performance management systems to ensure survival in the face of strong competition in the market. The main objective of this study is to evaluate the industry’s approach to performance management and to make recommendations about a framework for performance management that can be implemented to obtain a competitive advantage. A well‐known instrument that proves to be highly effective in performance management is the balanced scorecard. This instrument manages performance on four distinct levels, namely from the financial perspective, the customer perspective, internal business processes and learning and growth. It is apparent from the results of this study that performance management is still very much a one‐way process, and that a lack of communication is the primary reason for unsatisfactory workforce performance. Furthermore, the majority of motor manufacturers consider the customer perspective as the most important of the four above‐mentioned perspectives. Motor manufacturers also disagree about the number of performance measures that need to be included in the performance management system, and the majority feel that both controllable and non‐controllable fixed costs must be included in the measurement of management performance. Shareholder value measures are also largely neglected in practice.

Based on exchange theory and the generalized norm of reciprocity, psychological contracts perceived by employees are believed to have dysfunctional consequences for organizations if breached. This paper aims to study the willingness of employees to report fraud, as such is an important aspect of internal control for organizations.

A 2 × 2 between-subjects experiment was conducted in which 99 participants with diverse accounting backgrounds were first asked questions about their preconceived beliefs (psychological contract) regarding how reports of unethical conduct would be managed, and their reaction if these beliefs were broken (psychological contract violation). Participants were given a hypothetical situation of fraud and then asked to indicate their likelihood of reporting fraud to a supervisor.

The main hypotheses are that employees will be less likely to report fraud when the organization fails to signal the presence of a positive ethical environment or when management reacts weakly to previous reports of unethical activity. The data and findings support these hypotheses. Additional testing also reveals that a psychological contract violation mediates the relationship between the outcome of previous reports and the intention to report fraud.

As with any experimental study, this study’s results come with limitations. Reading an overly simplistic scenario that omits real world details and providing intention to report is very different from actually reporting fraud in one’s own place of employment. Therefore, reporting intentions may vary from actual reporting behavior. Further, reporting motivation (self-defense, altruism, etc.) and concern over retaliation are not measured.

Employees have expectations surrounding ethical corporate environments. Psychological contract violations occur as a result of broken expectations and are common in the workforce. In this study, a breakdown in the internal control environment because of a poor ethical culture, caused an even greater breakdown in internal controls because of employees’ decreased reporting intentions.

Psychological contract violations impact employees’ intention to report fraud. These violations need to be understood so that additional measures and safeguards can be instituted when employees are not acting as a fraud defense or detection mechanism. During such times when there is a breakdown in this type of internal control (that is, when employees might be hesitant to report fraud), extra safeguards against fraud, additional procedures to detect fraud, and enhanced employee training encouraging reporting of suspected unethical conduct, become even more important.

Strong experimental methods provide a rigorous way to evaluate a problem of our day: job insecurity caused by rampant organizational turbulence. The hidden cost is expressed in terms of how less can be expected of employees as a first line of defense against fraud.

It is recognised that a sustainable competitive advantage is a necessary condition for a firm to survive and prosper. Specifically, companies need to embark on real, substantive business initiatives that will accrue to the company an asymmetrical, firm‐specific resource that will not be perfectly imitable by competitors, to borrow from Barney’s (1986) parlance. Barney’s notion of imperfect imitability is see as crucial in ascertaining the long run efficacy of any potential source of competitive advantage. A sustainable competitive advantage is one which is of value, is rare, has few if any substitutes, and in particular is not easily copied (Barney, 1986). The acquisition of such a sustainable competitive advantage is seen as the whole point of planning and executive business level strategies.

This research aims to examine the role of perceived threat (i.e. COVID-19) on people’s preferences for destination logo designs. In addition, it investigates the influence of childhood socioeconomic status (SES) and sensation seeking on the aforementioned effect.

Five experiments are used. Studies 1 A and 1B examine the impact of the threat of COVID-19 on visiting intentions as influenced by different destination logos. Study 2 replicates the previous studies and tests for evidence of mediation by the perceived risk. Studies 3 and 4 investigate the moderating role of childhood SES and sensation seeking.

The results show that a salient threat of COVID-19 leads people to display higher visiting intentions when presented with simpler (vs complex) destination logo designs. The perceived risk mediates this effect as well. This preference is evident only for people with low (vs high) childhood SES and only for relatively low sensation seekers.

This study contributes to the branding literature by investigating how situational factors can influence affective reactions to brand logos and to the tourism literature by further investigating the impact of logos on visiting intentions.

This study provides actionable insights for tourism marketers and logo designers, allowing them to select or create positively perceived destination logos during a potential global crisis.

This research offers the first evidence that pandemic-related threat perceptions influence people’s visiting intentions when presented with different destination logos, and that these effects are influenced by individual characteristics such as childhood SES or sensation seeking. In doing so, the current study offers a more sophisticated understanding of the potential boundary conditions driving people’s brand logo evaluation.