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Article
Publication date: 29 November 2023

Hui Shi, Drew Hwang, Dazhi Chong and Gongjun Yan

Today’s in-demand skills may not be needed tomorrow. As companies are adopting a new group of technologies, they are in huge need of information technology (IT) professionals who…

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Abstract

Purpose

Today’s in-demand skills may not be needed tomorrow. As companies are adopting a new group of technologies, they are in huge need of information technology (IT) professionals who can fill various IT positions with a mixture of technical and problem-solving skills. This study aims to adopt a sematic analysis approach to explore how the US Information Systems (IS) programs meet the challenges of emerging IT topics.

Design/methodology/approach

This study considers the application of a hybrid semantic analysis approach to the analysis of IS higher education programs in the USA. It proposes a semantic analysis framework and a semantic analysis algorithm to analyze and evaluate the context of the IS programs. To be more specific, the study uses digital transformation as a case study to examine the readiness of the IS programs in the USA to meet the challenges of digital transformation. First, this study developed a knowledge pool of 15 principles and 98 keywords from an extensive literature review on digital transformation. Second, this study collects 4,093 IS courses from 315 IS programs in the USA and 493,216 scientific publication records from the Web of Science Core Collection.

Findings

Using the knowledge pool and two collected data sets, the semantic analysis algorithm was implemented to compute a semantic similarity score (DxScore) between an IS course’s context and digital transformation. To present the credibility of the research results of this paper, the state ranking using the similarity scores and the state employment ranking were compared. The research results can be used by IS educators in the future in the process of updating the IS curricula. Regarding IT professionals in the industry, the results can provide insights into the training of their current/future employees.

Originality/value

This study explores the status of the IS programs in the USA by proposing a semantic analysis framework, using digital transformation as a case study to illustrate the application of the proposed semantic analysis framework, and developing a knowledge pool, a corpus and a course information collection.

Details

Information Discovery and Delivery, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2398-6247

Keywords

Article
Publication date: 1 June 2023

Patrick Velte

This study aims to focus on automated text analyses (ATAs) of sustainability and integrated reporting as a recent approach in empirical–quantitative research.

Abstract

Purpose

This study aims to focus on automated text analyses (ATAs) of sustainability and integrated reporting as a recent approach in empirical–quantitative research.

Design/methodology/approach

Based on legitimacy theory, the author conducts a structured literature review and includes 38 quantitative peer-reviewed empirical (archival) studies on specific determinants and consequences of sustainability and integrated reporting. The paper makes a clear distinction between analyses of reports due to readability, tone, similarity and specific topics. In line with prior studies, it is assumed that more readable reports with less tone and similarity relate to increased reporting quality.

Findings

In line with legitimacy theory, there are empirical indications that specific corporate governance variables, other firm characteristics and regulatory issues have a main impact on the quality of sustainability and integrated reporting. Furthermore, increased reporting quality leads to positive market reactions in line with the business case argument.

Research limitations/implications

The author deduces useful recommendations for future research to motivate researchers to include ATA of sustainability and integrated reports. Among others, future research should recognize sustainable and behavioral corporate governance determinants and analyze other stakeholders’ reactions.

Practical implications

As both stakeholders’ demands on sustainability and integrated reporting have increased since the financial crisis of 2008–2009, firms should increase the quality of reporting processes.

Originality/value

This analysis makes major contributions to prior research by including both sustainability and integrated reporting, based on ATA. ATAs play a prominent role in recent empirical research to evaluate possible drivers and consequences of sustainability and integrated reports. ATA may contribute to increased validity of empirical–quantitative research in comparison to classical manual content analyses, especially due to future CSR washing analyses.

Details

Journal of Global Responsibility, vol. 14 no. 4
Type: Research Article
ISSN: 2041-2568

Keywords

Article
Publication date: 23 April 2024

Yong Liu, Xue-ge Guo, Qin Jiang and Jing-yi Zhang

We attempt to construct a grey three-way conflict analysis model with constraints to deal with correlated conflict problems with uncertain information.

Abstract

Purpose

We attempt to construct a grey three-way conflict analysis model with constraints to deal with correlated conflict problems with uncertain information.

Design/methodology/approach

In order to address these correlated conflict problems with uncertain information, considering the interactive influence and mutual restraints among agents and portraying their attitudes toward the conflict issues, we utilize grey numbers and three-way decisions to propose a grey three-way conflict analysis model with constraints. Firstly, based on the collected information, we introduced grey theory, calculated the degree of conflict between agents and then analyzed the conflict alliance based on the three-way decision theory. Finally, we designed a feedback mechanism to identify key agents and key conflict issues. A case verifies the effectiveness and practicability of the proposed model.

Findings

The results show that the proposed model can portray their attitudes toward conflict issues and effectively extract conflict-related information.

Originality/value

By employing this approach, we can provide the answers to Deja’s fundamental questions regarding Pawlak’s conflict analysis: “what are the underlying causes of conflict?” and “how can a viable consensus strategy be identified?”

Details

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

Keywords

Article
Publication date: 9 January 2024

Wan-Chen Lee, Li-Min Cassandra Huang and Juliana Hirt

This study aims to explore the application of emojis to mood descriptions of fiction. The three goals are investigating whether Cho et al.'s model (2023) is a sound conceptual…

Abstract

Purpose

This study aims to explore the application of emojis to mood descriptions of fiction. The three goals are investigating whether Cho et al.'s model (2023) is a sound conceptual framework for implementing emojis and mood categories in information systems, mapping 30 mood categories to 115 face emojis and exploring and visualizing the relationships between mood categories based on emojis mapping.

Design/methodology/approach

An online survey was distributed to a US public university to recruit adult fiction readers. In total, 64 participants completed the survey.

Findings

The results show that the participants distinguished between the three families of fiction mood categories. The three families model is a promising option to improve mood descriptions for fiction. Through mapping emojis to 30 mood categories, the authors identified the most popular emojis for each category, analyzed the relationships between mood categories and examined participants' consensus on mapping.

Originality/value

This study focuses on applying emojis to fiction reading. Emojis were mapped to mood categories by fiction readers. Emoji mapping contributes to the understanding of the relationships between mood categories. Emojis, as graphic mood descriptors, have the potential to complement textual descriptors and enrich mood metadata for fiction.

Details

Journal of Documentation, vol. 80 no. 2
Type: Research Article
ISSN: 0022-0418

Keywords

Article
Publication date: 30 May 2023

Dario Aversa

Climate change has a direct impact on companies. Therefore, the scenario analysis is used to provide companies and stakeholders in this specific sector with forward-looking…

Abstract

Purpose

Climate change has a direct impact on companies. Therefore, the scenario analysis is used to provide companies and stakeholders in this specific sector with forward-looking measures and narratives of the world's future state. This work aims to provide an independent, wide and rigorous literature review on the topics of scenario analysis and climate change, analyzing a large set of referred papers included in economic journals on the Web of Science Clarivate Analytics data source. This review, by means of a mixed approach, can help address new policy strategies and business models.

Design/methodology/approach

The work employs 416 abstracts and relative titles in the field of economics, employing data mining for qualitative variables and performing descriptive statistics and lexicometric measures, similarity analysis and clustering with Reinert's hierarchical method in order to extract knowledge. Furthermore, qualitative content analysis allows for the return of a comprehensive and complete universe of meaning, as well as the analysis of co-occurences.

Findings

Content analysis reveals three main classification clusters and four unknown patterns: model area, risks, emissions and energy and carbon pricing, indicating research directions and limitations through an overview with an extensive reference bibliography. In the research, the prevalent use of quantitative instruments and their limitations emerge, while qualitative instruments are residual for climate change assessment; they also highlight the centrality of transition risk over adaptation measures and the combination of different types of instruments with reference to carbon pricing.

Originality/value

Scenario analysis is a relatively new topic in economics and finance research, and it is under-investigated by the academy. The analysis combines quantitative and qualitative research using text analytics.

Details

British Food Journal, vol. 126 no. 1
Type: Research Article
ISSN: 0007-070X

Keywords

Article
Publication date: 28 February 2023

Meike Huber, Dhruv Agarwal and Robert H. Schmitt

The determination of the measurement uncertainty is relevant for all measurement processes. In production engineering, the measurement uncertainty needs to be known to avoid…

Abstract

Purpose

The determination of the measurement uncertainty is relevant for all measurement processes. In production engineering, the measurement uncertainty needs to be known to avoid erroneous decisions. However, its determination is associated to high effort due to the expertise and expenditure that is needed for modelling measurement processes. Once a measurement model is developed, it cannot necessarily be used for any other measurement process. In order to make an existing model useable for other measurement processes and thus to reduce the effort for the determination of the measurement uncertainty, a procedure for the migration of measurement models has to be developed.

Design/methodology/approach

This paper presents an approach to migrate measurement models from an old process to a new “similar” process. In this approach, the authors first define “similarity” of two processes mathematically and then use it to give a first estimate of the measurement uncertainty of the similar measurement process and develop different learning strategies. A trained machine-learning model is then migrated to a similar measurement process without having to perform an equal size of experiments.Similarity assessment and model migration

Findings

The authors’ findings show that the proposed similarity assessment and model migration strategy can be used for reducing the effort for measurement uncertainty determination. They show that their method can be applied to a real pair of similar measurement processes, i.e. two computed tomography scans. It can be shown that, when applying the proposed method, a valid estimation of uncertainty and valid model even when using less data, i.e. less effort, can be built.

Originality/value

The proposed strategy can be applied to any two measurement processes showing a particular “similarity” and thus reduces the effort in estimating measurement uncertainties and finding valid measurement models.

Details

International Journal of Quality & Reliability Management, vol. 40 no. 10
Type: Research Article
ISSN: 0265-671X

Keywords

Article
Publication date: 3 August 2023

Ramesh Kumar, Charles Jebarajakirthy, Haroon Iqbal Maseeh, Komal Dhanda, Raiswa Saha and Richa Dahiya

This review aims to synthesize the brand hate literature and suggest directions for future research on brand hate.

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Abstract

Purpose

This review aims to synthesize the brand hate literature and suggest directions for future research on brand hate.

Design/methodology/approach

This study adopted an integrative literature review method to synthesize and assess the brand hate literature.

Findings

The synthesis showed that social identity theory, disidentification theory and duplex theory are prominently used in brand hate studies, and a larger portion of brand hate research was conducted in Western countries. Further, brand-related, self-congruity, personal factors, information influence and brand community influence are the major types of antecedents of brand hate which can produce soft or hard consequences. Lexicometric analysis showed causes of brand hate, consumers' negative emotional and behavioral outcomes and community anti-brand behavior as key themes of brand hate research.

Research limitations/implications

The synthesis has followed predefined criteria for the inclusion research papers. Thus, the review is limited to articles that fulfilled the criteria for inclusion.

Practical implications

The finding will help marketers, specially brand managers, craft strategies to handle brand hate.

Originality/value

The brand hate literature is still developing and remains incoherent, suggesting that a synthesized review is needed. This study has systematically reviewed and synthesized the brand hate literature to study its development over time and proposes a framework which provides a comprehensive understanding of brand hate.

Details

Marketing Intelligence & Planning, vol. 41 no. 6
Type: Research Article
ISSN: 0263-4503

Keywords

Article
Publication date: 12 March 2024

Rida Belahouaoui and El Houssain Attak

This paper aims to analyze the impact of tax digitalization, focusing on artificial intelligence (AI), machine learning and blockchain technologies, on enhancing tax compliance…

Abstract

Purpose

This paper aims to analyze the impact of tax digitalization, focusing on artificial intelligence (AI), machine learning and blockchain technologies, on enhancing tax compliance behavior in various contexts. It seeks to understand how these emerging digital tools influence taxpayer behaviors and compliance levels and to assess their effectiveness in reducing tax evasion and avoidance practices.

Design/methodology/approach

Using a systematic review technique with the Preferred Reporting Items for Systematic Reviews and Meta-Analyses method, this study evaluates 62 papers collected from the Scopus database. The papers were analyzed through textometry of titles, abstracts and keywords to identify prevailing trends and insights.

Findings

The review reveals that digitalization, particularly through AI and blockchain, significantly enhances tax compliance and operational efficiency. However, challenges persist, especially in emerging economies, regarding the adoption and integration of these technologies in tax systems. The findings indicate a global trend toward digital Tax Administration 3.0, emphasizing the importance of regulatory frameworks, capacity building and simplification for small and medium enterprises (SMEs).

Practical implications

The findings provide guidance for policymakers and tax administrations, underscoring the necessity of strategic planning, regulatory backing and global cooperation to effectively use digital technologies in tax compliance. Emphasizing the need for tailored support for SMEs, the study also calls for expanded research in less represented areas and specific sectors, such as SMEs and developing economies, to deepen global insights into digital tax compliance.

Originality/value

This study has attempted to fill the gap in the literature on the comprehensive impact of fiscal digitalization, particularly AI-based, on tax compliance across different global contexts, adding to the discourse on digital taxation.

Details

Accounting Research Journal, vol. 37 no. 2
Type: Research Article
ISSN: 1030-9616

Keywords

Article
Publication date: 11 August 2023

Ion Yarritu, Nahia Idoiaga Mondragon, Inge Axpe Saez and Cristina Arriaga

The educational community – particularly higher education – should contribute to the new generation’s understanding of what sustainability entails. To do this, teachers must be…

Abstract

Purpose

The educational community – particularly higher education – should contribute to the new generation’s understanding of what sustainability entails. To do this, teachers must be aware of the need for education for sustainability. However, little is known about how university teachers understand or represent sustainability. This study aims to bridge the gap identified in the literature concerning university teachers’ representation of sustainability.

Design/methodology/approach

A total of 403 teachers from the University of the Basque Country participated in the study through a free association exercise based on the grid elaboration method.

Findings

In general terms, teachers are aware of the three dimensions that constitute sustainability, but differences were found in the way sustainability was represented depending on several factors such as the teaching field, previous knowledge of the 2030 Agenda and gender. Despite awareness of the need to incorporate sustainability, there was also reticence toward the way in which sustainability is being addressed in higher education. Those results were discussed considering the previous literature on sustainability.

Practical implications

The results allow the authors to conclude that knowledge of the 2030 Agenda leads teachers to have a more complete representation and greater recognition of sustainability. Thus, it would be necessary for universities to offer more training to teachers to promote a holistic understanding of sustainability and facilitate its incorporation into teaching.

Originality/value

The use of this method made it possible to collect, in a less biased and much more direct way, the teachers’ voices, to know the type of representation (holistic) or partial (only one of its dimensions: environmental, economic or social) that they have of sustainability, and to check whether their representation was linked to specific factors.

Details

International Journal of Sustainability in Higher Education, vol. 25 no. 2
Type: Research Article
ISSN: 1467-6370

Keywords

Article
Publication date: 14 June 2022

Gitaek Lee, Seonghyeon Moon and Seokho Chi

Contractors must check the provisions that may cause disputes in the specifications to manage project risks when bidding for a construction project. However, since the…

Abstract

Purpose

Contractors must check the provisions that may cause disputes in the specifications to manage project risks when bidding for a construction project. However, since the specification is mainly written regarding many national standards, determining which standard each section of the specification is derived from and whether the content is appropriate for the local site is a labor-intensive task. To develop an automatic reference section identification model that helps complete the specification review process in short bidding steps, the authors proposed a framework that integrates rules and machine learning algorithms.

Design/methodology/approach

The study begins by collecting 7,795 sections from construction specifications and the national standards from different countries. Then, the collected sections were retrieved for similar section pairs with syntactic rules generated by the construction domain knowledge. Finally, to improve the reliability and expandability of the section paring, the authors built a deep structured semantic model that increases the cosine similarity between documents dealing with the same topic by learning human-labeled similarity information.

Findings

The integrated model developed in this study showed 0.812, 0.898, and 0.923 levels of performance in NDCG@1, NDCG@5, and NDCG@10, respectively, confirming that the model can adequately select document candidates that require comparative analysis of clauses for practitioners.

Originality/value

The results contribute to more efficient and objective identification of potential disputes within the specifications by automatically providing practitioners with the reference section most relevant to the analysis target section.

Details

Engineering, Construction and Architectural Management, vol. 30 no. 9
Type: Research Article
ISSN: 0969-9988

Keywords

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