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Open Access
Article
Publication date: 20 June 2024

Joakim Kävrestad, Felicia Burvall and Marcus Nohlberg

Developing cybersecurity awareness (CSA) is becoming a more and more important goal for modern organizations. CSA is a complex sociotechnical system where social, technical and…

Abstract

Purpose

Developing cybersecurity awareness (CSA) is becoming a more and more important goal for modern organizations. CSA is a complex sociotechnical system where social, technical and organizational aspects affect each other in an intertwined way. With the goal of providing a holistic representation of CSA, this paper aims to develop a taxonomy of factors that contribute to organizational CSA.

Design/methodology/approach

The research used a design science approach including a literature review and practitioner interviews. A taxonomy was drafted based on 71 previous research publications. It was then updated and refined in two iterations of interviews with domain experts.

Findings

The result of this research is a taxonomy which outline six domains for importance for organization CSA. Each domain includes several activities which can be undertaken to increase CSA within an organization. As such, it provides a holistic overview of the CSA field.

Practical implications

Organizations can adopt the taxonomy to create a roadmap for internal CSA practices. For example, an organization could assess how well it performs in the six main themes and use the subthemes as inspiration when deciding on CSA activities.

Originality/value

The output of this research provides an overview of CSA based on information extracted from existing literature and then reviewed by practitioners. It also outlines how different aspects of CSA are interdependent on each other.

Details

Information & Computer Security, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2056-4961

Keywords

Article
Publication date: 18 July 2024

Dylan Kirby, Cormac Hugh MacMahon and Sandra Thompson

In pursuit of objectives, under the European Green Deal, to channel capital flows to sustainable activities, the EU Taxonomy offers clarity, labelling real economic activities as…

Abstract

Purpose

In pursuit of objectives, under the European Green Deal, to channel capital flows to sustainable activities, the EU Taxonomy offers clarity, labelling real economic activities as “sustainable”, based on technical screening criteria. This study of disclosure experiences aims to explore the role of co-evolutionary relationships in the Taxonomy’s effectiveness.

Design/methodology/approach

Co-evolution theory implies a dynamic interplay among sustainable finance stakeholders (SFSs), through adjustment to, impact on and operationalisation of the Taxonomy. Corporate disclosure experiences, including those of financial institutions and related SFS experiences, may reveal co-evolutionary processes. With significant Undertakings for Collective Investment in Transferable Securities (UCITS) and Alternative Investment Funds (AIFs), Irish SFSs provide contextual insight. Semi-structured interviews with a purposive sample of Irish SFSs capture inaugural corporate Taxonomy disclosure experiences.

Findings

A thematic analysis reveals six co-evolutionary processes that facilitate Taxonomy implementation in pursuit of policy objectives: [1] cross-functional reporting; [2] iterative pre-empting and addressing compliance issues; [3] regulation as a catalyst for co-evolution; [4] advanced capacity building; [5] stakeholder adaptation and [6] graduated use of ESG data. Implications for sustainability policy development and management are significant.

Practical implications

Whilst limited to just one EU jurisdiction, given limited prior empirical evidence for sustainable finance regulations from co-evolutionary perspectives, this study highlights a catalytic, yet precautionary role for co-evolution in their transformation effectiveness. As such, they must take account of their potential to stimulate co-evolution and to nurture it in pursuit of their policy objectives.

Social implications

The findings of this study add to a small, but growing body of academic literature on the Taxonomy Regulation, which suggests that a co-evolutionary lens is important for gaining a comprehensive understanding of its early-stage dynamics. From an implementation perspective, the qualitative data reveals actionable implications for regulators and policymakers, such as building capacity, better anticipation of outcomes and investment in data infrastructure.

Originality/value

Unlike existing analyses of disclosures, this study offers a co-evolutionary lens on Taxonomy contributions to sustainable development through qualitative accounts.

Details

Sustainability Accounting, Management and Policy Journal, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2040-8021

Keywords

Article
Publication date: 9 July 2024

Ali Shiri

The purpose of this paper is to propose a taxonomy of artificial intelligence (AI) literacy to support AI literacy education and research.

Abstract

Purpose

The purpose of this paper is to propose a taxonomy of artificial intelligence (AI) literacy to support AI literacy education and research.

Design/methodology/approach

This study makes use of the facet analysis technique and draws upon various sources of data and information to develop a taxonomy of AI literacy. The research consists of the following key steps: a comprehensive review of the literature published on AI literacy research, an examination of well-known AI classification schemes and taxonomies, a review of prior research on data/information/digital literacy research and a qualitative and quantitative analysis of 1,031 metadata records on AI literacy publications. The KH Coder 3 software application was used to analyse metadata records from the Scopus multidisciplinary database.

Findings

A new taxonomy of AI literacy is proposed with 13 high-level facets and a list of specific subjects for each facet.

Research limitations/implications

The proposed taxonomy may serve as a conceptual AI literacy framework to support the critical understanding, use, application and examination of AI-enhanced tools and technologies in various educational and organizational contexts.

Practical implications

The proposed taxonomy provides a knowledge organization and knowledge mapping structure to support curriculum development and the organization of digital information.

Social implications

The proposed taxonomy provides a cross-disciplinary perspective of AI literacy. It can be used, adapted, modified or enhanced to accommodate education and learning opportunities and curricula in different domains, disciplines and subject areas.

Originality/value

The proposed AI literacy taxonomy offers a new and original conceptual framework that builds on a variety of different sources of data and integrates literature from various disciplines, including computing, information science, education and literacy research.

Details

Digital Library Perspectives, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2059-5816

Keywords

Book part
Publication date: 19 July 2024

Michelle Palharini, Matthias Fertig and Peter Wehnert

Published in June 2020, the European Union (EU) Taxonomy Regulation is an important tool for the reorientation of capital flows toward sustainability, establishing a…

Abstract

Published in June 2020, the European Union (EU) Taxonomy Regulation is an important tool for the reorientation of capital flows toward sustainability, establishing a classification system that enables investors to identify green economic activities. Confronted by the reporting demands of this regulation, companies are caught in a sustainability economic revolution. This study seeks primarily to understand firms’ responses to the EU taxonomy, and whether they recognize value creation opportunities by aligning market and nonmarket strategies with the taxonomy goals. For that, we conducted expert interviews and adopted a conceptual framework based on institutional theory, dynamic capabilities view and nonmarket strategy research. Our findings indicate that most firms respond reactively, while firms with sustainability-driven business models tend to respond in an anticipatory way, and firms with high greenhouse gas (GHG) emissions and low taxonomy eligibility in a defensive way. We also find evidence for mimetic isomorphism related to the influence of consulting and auditing services. Further, high levels of uncertainty, ambiguity and lack of clarity has a great impact on firms’ responses and motives. Finally, this study highlights the EU taxonomy considering a paradigmatic shift toward sustainability, which is not recognized by most firms. To this end, we find that most companies have not identified opportunities arising from nonmarket integration and, rather, see the taxonomy only as an extra regulation to be compliant with. Hence, we argue that it is crucial that firms contextualize the taxonomy within its larger institutional paradigmatic shift to capture the importance of going beyond mere compliance.

Details

Sustainable and Resilient Global Practices: Advances in Responsiveness and Adaptation
Type: Book
ISBN: 978-1-83797-612-6

Keywords

Open Access
Article
Publication date: 14 December 2023

Xuanhui Liu, Karl Werder, Alexander Maedche and Lingyun Sun

Numerous design methods are available to facilitate digital innovation processes in user interface design. Nonetheless, little guidance exists on their appropriate selection…

Abstract

Purpose

Numerous design methods are available to facilitate digital innovation processes in user interface design. Nonetheless, little guidance exists on their appropriate selection within the design process based on specific situations. Consequently, design novices with limited design knowledge face challenges when determining suitable methods. Thus, this paper aims to support design novices by guiding the situational selection of design methods.

Design/methodology/approach

Our research approach includes two phases: i) we adopted a taxonomy development method to identify dimensions of design methods by reviewing 292 potential design methods and interviewing 15 experts; ii) we conducted focus groups with 25 design novices and applied fuzzy-set qualitative comparative analysis to describe the relations between the taxonomy's dimensions.

Findings

We developed a novel taxonomy that presents a comprehensive overview of design conditions and their associated design methods in innovation processes. Thus, the taxonomy enables design novices to navigate the complexities of design methods needed to design digital innovation. We also identify configurations of these conditions that support the situational selections of design methods in digital innovation processes of user interface design.

Originality/value

The study’s contribution to the literature lies in the identification of both similarities and differences among design methods, as well as the investigation of sufficient condition configurations within the digital innovation processes of user interface design. The taxonomy helps design novices to navigate the design space by providing an overview of design conditions and the associations between methods and these conditions. By using the developed taxonomy, design novices can narrow down their options when selecting design methods for their specific situations.

Details

International Journal of Innovation Science, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1757-2223

Keywords

Open Access
Article
Publication date: 12 April 2023

Eduard Hartwich, Philipp Ollig, Gilbert Fridgen and Alexander Rieger

This paper aims to establish a fundamental and comprehensive understanding of non-fungible tokens (NFTs) by identifying and structuring common characteristics within a taxonomy…

2992

Abstract

Purpose

This paper aims to establish a fundamental and comprehensive understanding of non-fungible tokens (NFTs) by identifying and structuring common characteristics within a taxonomy. NFTs are hyped and increasingly marketed as essential building blocks of the Metaverse. However, the dynamic evolution of the NFT space has posed challenges for those seeking to develop a deep and comprehensive understanding of NFTs, their features and their capabilities.

Design/methodology/approach

Utilizing common guidelines for the creation of taxonomies, the authors developed (over 3 iterations), a multi-layer taxonomy based on workshops and interviews with 11 academic and 15 industry experts. Through an evaluation of 25 NFTs, the authors demonstrate the usefulness of the taxonomy.

Findings

The taxonomy has 4 layers, 14 dimensions and 42 characteristics, which describe NFTs in terms of reference object, token properties, token distribution and realizable value.

Originality/value

The authors' framework is the first to systematically cover the emerging NFT phenomenon. This framework is concise yet extendible and presents many avenues for future research in a plethora of disciplines. The characteristics identified in the authors' taxonomy are useful for NFT- and Metaverse-related research in finance, marketing, law and information systems. Additionally, the taxonomy can serve as an information source for policymakers as they consider NFT regulation.

Details

Internet Research, vol. 34 no. 1
Type: Research Article
ISSN: 1066-2243

Keywords

Article
Publication date: 4 May 2023

Yi-Yun Cheng and Yilin Xia

The purpose of this study is to provide a systematic literature review on taxonomy alignment methods in information science to explore the common research pipeline and…

Abstract

Purpose

The purpose of this study is to provide a systematic literature review on taxonomy alignment methods in information science to explore the common research pipeline and characteristics.

Design/methodology/approach

The authors implement a five-step systematic literature review process relating to taxonomy alignment. They take on a knowledge organization system (KOS) perspective, and specifically examining the level of KOS on “taxonomies.”

Findings

They synthesize the matching dimensions of 28 taxonomy alignment studies in terms of the taxonomy input, approach and output. In the input dimension, they develop three characteristics: tree shapes, variable names and symmetry; for approach: methodology, unit of matching, comparison type and relation type; for output: the number of merged solutions and whether original taxonomies are preserved in the solutions.

Research limitations/implications

The main research implications of this study are threefold: (1) to enhance the understanding of the characteristics of a taxonomy alignment work; (2) to provide a novel categorization of taxonomy alignment approaches into natural language processing approach, logic-based approach and heuristic-based approach; (3) to provide a methodological guideline on the must-include characteristics for future taxonomy alignment research.

Originality/value

There is no existing comprehensive review on the alignment of “taxonomies”. Further, no other mapping survey research has discussed the comparison from a KOS perspective. Using a KOS lens is critical in understanding the broader picture of what other similar systems of organizations are, and enables us to define taxonomies more precisely.

Details

Journal of Documentation, vol. 79 no. 6
Type: Research Article
ISSN: 0022-0418

Keywords

Article
Publication date: 16 February 2023

Hilde Norang, Marit Støre-Valen, Nina Kvale and Alenka Temeljotov-Salaj

The European Union (EU) aims to become climate-neutral by 2050. Achieving this requires targeted measures and strategies. One of the instruments of the EU is the EU taxonomy, a…

1037

Abstract

Purpose

The European Union (EU) aims to become climate-neutral by 2050. Achieving this requires targeted measures and strategies. One of the instruments of the EU is the EU taxonomy, a classification system with the purpose of creating a common definition of what economic activities are deemed sustainable. The paper aims to examine how the EU taxonomy can affect the Norwegian construction industry, property owners and facilities management (FM) providers.

Design/methodology/approach

The research is based on a document analysis and interviews with main stakeholders within the financial sector, construction and real estate (RE) sector, authorities, environmental organisations and businesses related to FM and RE.

Findings

The findings show that different stakeholders share largely similar attitudes towards the taxonomy, although some differ in their opinions. This paper finds that there are high levels of uncertainty and confusion associated with the taxonomy, which can be said to be a major obstacle for successful implementation. Several stakeholders show concerns related to the fact that Norway lacks definitions and regulations on which the taxonomy is based. The requirements for new buildings and existing buildings are considered stricter than the current practice in the Norwegian construction and RE industry, while the requirements for renovation are considered more achievable. The uptake of the EU taxonomy will impact the FM and the urban FM practices and standards for the procurement of services, and the integration of environmental, social and governance (ESG) policies must be developed.

Research limitations/implications

The research presented in this paper was conducted at a time when the EU taxonomy was a relatively unknown concept in the Norwegian construction and RE industry. FM providers were not interviewed in this study.

Practical implications

This research is one of the first studies to be conducted on this topic in Norway and represents the first meeting between the EU taxonomy and the industry. The discussion underpins the relevance of adjusting and updating FM standards to today’s knowledge about ESG principles.

Originality/value

The paper shows the viewpoint of the Norwegian stakeholders involved in the construction and RE industry. This gives valuable information about the challenges that the industry needs to overcome.

Details

Facilities , vol. 41 no. 5/6
Type: Research Article
ISSN: 0263-2772

Keywords

Article
Publication date: 12 May 2023

Natasha Saqib

The purpose of this paper is to review the existing literature on positioning strategies, categorise them as typologies and taxonomies and propose generic positioning strategies…

Abstract

Purpose

The purpose of this paper is to review the existing literature on positioning strategies, categorise them as typologies and taxonomies and propose generic positioning strategies for organisations from a theoretical viewpoint.

Design/methodology/approach

Typologies and taxonomies are defined and characterised, and then all product or brand positioning strategies are examined. Articles published in reputable marketing and strategic marketing journals from 1969 to 2022 are analysed for this purpose. The analysis was done using qualitative text mining: classification, coding and text analysis.

Findings

The review enables the identification of three generic positioning strategies widely accepted in the literature, as well as the distinction between conceptually derived positioning strategies (typology) and empirically derived positioning strategies( taxonomy).

Research limitations/implications

This study provides a comprehensive overview for researchers who wish to get broad-picture research on generic classifications in positioning strategy. Moreover, most notably for academics, to the best of the author’s knowledge, this is the first study to classify positioning strategies into typologies and taxonomies based on their evolution.

Practical implications

Knowledge of positioning typologies and taxonomies can assist managers in developing and implementing a strategy that allows their company to maximise the potential of its product/brand and achieve better results. The literature review contributes to theory development and helps companies understand their positioning strategies.

Originality/value

Despite considerable interest in positioning research, little effort has been made to examine positioning strategies’ current or future development. Some authors use the term taxonomy to describe their conceptually derived classification of positioning strategies, and it was discovered that authors frequently interchangeably use the terms typologies or taxonomies. When attempting to understand and compare the various classifications, this liberal use of the term’s typology and taxonomy creates misunderstanding and confusion. This paper fills that void.

Details

Journal of Management History, vol. 29 no. 4
Type: Research Article
ISSN: 1751-1348

Keywords

Article
Publication date: 23 January 2023

Marianne Lykke, Louise Amstrup, Rolf Hvidtfeldt and David Budtz Pedersen

Several frameworks have been developed to map and document scientific societal interaction and impact, each reflecting the specific forms of impact and interaction that…

Abstract

Purpose

Several frameworks have been developed to map and document scientific societal interaction and impact, each reflecting the specific forms of impact and interaction that characterize different academic fields. The ReAct taxonomy was developed to register data about “productive interactions” and provide an overview of research activities within the social sciences and humanities (SSH). The purpose of the present research is to examine whether the SSH-oriented taxonomy is relevant to the science, technology, engineering and mathematics (STEM) disciplines when clarifying societal interactions and impact, and whether the taxonomy adds value to the traditional STEM impact indicators such as citation scores and H-index.

Design/methodology/approach

The research question was investigated through qualitative interviews with nine STEM researchers. During the interviews, the ReAct taxonomy and visual research profiles based on the ReAct categories were used to encourage and ensure in-depth discussions. The visual research profiles were based on publicly available material on the research activities of the interviewees.

Findings

The study provided an insight into how STEM researchers assessed the importance of mapping societal interactions as a background for describing research impact, including which indicators are useful for expressing societal relevance and impact. With regard to the differences between STEM and SSH, the study identified a high degree of cohesion and uniformity in the importance of indicators. Differences were more closely related to the purpose of mapping and impact assessment than between scientific fields. The importance of amalgamation and synergy between academic and societal activities was also emphasised and clarified.

Practical implications

The findings highlight the importance of mapping societal activities and impact, and that societal indicators should be seen as inspiring guidelines depending on purpose and use. A significant contribution is the identification of both uniformity and diversity between the main fields of SSH and STEM, as well as the connection between the choice of indicators and the purpose of mapping, e.g. for impact measurement, profiling, or career development.

Originality/value

The work sheds light on STEM researchers' views on research mapping, visualisation and impact assessment, including similarities and differences between STEM and SSH research.

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