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Corporate reporting infrastructure and communication are being transformed by the emergence of digital technologies. A key element of the digital accounting infrastructure underpinning international corporate reporting is the IFRS Taxonomy, a digital representation of international accounting standards that is required by firms to produce digital corporate reports. The purpose of this paper is to trace the development, governance and adoption of the IFRS Taxonomy to highlight the implications for accounting practice and standard-setting.

The authors mobilise Actor Network Theory and a model of transnational standardisation to analyse the process surrounding the formation and diffusion of the IFRS Taxonomy as a legitimate “reference” of the IFRS Standards. The authors trace the process using interview, observation and documentary evidence.

The analysis shows that while the taxonomy enables IFRS-based reporting in the digital age, tensions and detours result in the need for a realignment of the perspectives of both accounting standard-setters and taxonomy developers that have transformative implications for accounting practice and standard-setting.

The study explains how and why existing accounting standards are transformed by technology inscriptions with reflexive effects on the formation and diffusion of accounting standards. In doing so, the paper highlights the implications that arise as accounting practice adapts to the digitalisation of corporate reporting.

This paper reports on a taxonomy design project involving graduate students in information science (MLIS degree) working as intern-consultants under the guidance of an information science faculty member. The consulting team developed a taxonomy that would reflect current academic departmental structures and be used to optimise publisher tools for generating metrics and interpretive assessment.

In this case study, three students worked under the direction of a faculty member on a consulting team for a Silicon Valley company that provides business analytics to academic publishers. Tasked with designing a taxonomy of disciplinary knowledge to support the company’s analytical software tools, the students developed methods for environmental scans, vocabulary design, validation and taxonomy management for the project objectives.

The consulting experience proved to be highly beneficial for the students as an opportunity to take concepts learned in their coursework and apply them in practice. The project team delivered to the company the most detailed taxonomy of academic disciplines in the marketplace, along with recommendations for its maintenance and management for ongoing support of business objectives. The company was supportive throughout the internship programme, generating collaborative contributions from all stakeholders.

As more students earning an Master of Library and Information Science (MLIS) or similar degree move into a wide array of careers within business environments, internship experience through consulting can be an essential advantage to their preparation.

Due to various historical differences in organising, documenting and managing information across cultural institutions, cross‐domain resource discovery in the cultural heritage sector remains problematic. Leveraging on the lessons learnt from current efforts to enhance access to networked digital cultural resources, this paper seeks to explore the development of a taxonomy for the same purpose.

A methodology was developed for the construction of a 500‐term taxonomy for a Singapore‐based cultural heritage network. Based on this taxonomy, the benefits and problems of developing such a knowledge organisation system for a cultural network are also discussed.

Collecting terms and concepts from various external and internal sources was sufficient to kick‐start the taxonomy development process. One of the key aspects of the Integrated Museum and Archives System (IMAS) taxonomy is its ability to show a broad overview of the all the resources held by the National Heritage Board, regardless of originating institution.

No single scheme currently best fits the needs of cultural networks, but all can benefit from each other's learning process. The development of the IMAS taxonomy particularly benefited from the insights provided by faceted classification and the possible relationships between terms and concepts in ontology. Such guidelines and recommendations also provide much ground and basis for the NHB to start a framework for standardising documentation practices.

The main objective of the paper is to assess selected taxonomy building tools to review their features and capabilities for supporting development and deployment of taxonomy functions.

A checklist of desirable features and capabilities of taxonomy tools was used for assessment focusing on development, deployment, display, and information environment supported. White papers and product information datasheets on vendor sites were consulted to analyze features and capabilities of selected taxonomy tools.

The review indicates that more than 50 per cent of the selected tools support automatic and hybrid taxonomy building; about 80 per cent allow import and export of taxonomies and vocabularies; and all tools reviewed support classification and tagging. User interfaces, for maintenance, and display in facets, are supported by some tools, while, some have also integrated other visualization tools, or modules to provide clear representation of contents, and relationships.

Analysis is based on review of white papers and product information sheets and is therefore limited to indication of availability features and capabilities. The review does not assess performance of tools which would require use of tools and feedback from actual users.

The checklist used for assessment provides a useful template for organizations interested in assessing tools for taxonomy implementation. A summary of features and capabilities of selected taxonomy tools may also be useful in selecting tools for taxonomy application projects.

Little research has been reported in the literature on assessment methodology and evaluation of taxonomy tools. This study makes a good contribution to the literature on this important aspect of research and makes available useful practical information as well.

This study used the Delphi technique with 31 seasoned leadership educators who, over the course of two rounds, were tasked to categorize the level of complexity of 60 leadership competencies. What resulted was a five-tier taxonomy based on the level of complexity of each of the 60 competencies assessed. The taxonomy also includes four categorical clusters of similar competencies and three domain levels of instructional design. A description of the Delphi technique, results of the study, the taxonomy model, and methods for employing the model are described.

The purpose of this paper is to provide an examination of emotional experiences, particularly how they are situated in the readers’ advisory (RA) literature and the literatures from a variety of outside disciplines in order to create taxonomies of affect from this context.

The approach of this study is twofold. First, this work reviews the literature on affect in Library and Information Science (LIS) and ancillary disciplines in order to understand the definition of affect. Second, using extant taxonomies and resources noted from the literature review, taxonomies are created for three aspects of affect: emotions, tones, and associations.

This paper contextualises and defines affect for the LIS discipline. Further, a result of the work is the creation of three taxonomies through an RA lens by which affective experiences can be classified. The resulting three taxonomies focus on emotion, tone, and associations.

The taxonomies of emotion, tone, and associations can be applied to the practical work of bibliographic description, helping to expand access and organisation through an affective lens. These taxonomies of affect could be used by readers’ advisors to help readers describe their desired reading experiences. As the taxonomies have been constructed from an RA perspective, and can be applied to the RA literature, they could expand the understanding of RA theory, especially that of appeal.

This study furthers the exploration of affect in LIS and provides tangible taxonomies of affect for the LIS discipline in an RA context, which have not been previously produced.

The purpose of this paper is to help researchers and practitioners to understand and respond to consumer complaining behaviour (CCB) by developing a taxonomy that addresses the inadequacies of previous consumer complaining taxonomies and models, simplifies the terminology and covers both traditional and new ways of complaining.

Based on a systematic review of 210 studies, a concept-centric analysis of CCB literature was conducted. Seminal taxonomies and models of CCB are revisited and a critical evaluation of these is presented.

An integrated taxonomy of CCB is proposed which enhances the understanding of complaining in the twenty-first century by clarifying the ambiguities and overlapping constructs in the previous taxonomies.

The integrated taxonomy of CCB eliminates the ambiguity of previous approaches and introduces more coherent constructs in relation to the theory of CCB. The taxonomy comprehensively defines and describes the range of complaining actions to provide a complete framework. As a result, the authors’ understanding of CCB is developed through a focus on complaining actions, their characteristics and what these actions afford companies in their attempts to deal with complaints (i.e. audience and amount of information available).

Practitioners can use the integrated taxonomy of CCB to structure their complaint handling processes to obtain maximum customer feedback, to improve their product/service and to retain customers through satisfactorily addressing their complaints.

Although the literature on consumer complaining is mature, this is the first paper that offers a comprehensive taxonomy that explains CCB while addressing new developments in computer-mediated communications.

Potential and benefits of classification schemes and thesauri in building organizational taxonomies cannot be fully utilized by organizations. Empirical data of building an organizational taxonomy by the top‐down approach of using classification schemes and thesauri appear to be lacking. The paper seeks to make a contribution in this regard.

A case study of building an organizational taxonomy was conducted in the information studies domain for the Division of Information Studies at Nanyang Technology University, Singapore. The taxonomy was built by using the Dewey Decimal Classification, the Information Science Taxonomy, two information systems taxonomies, and three thesauri (ASIS&T, LISA, and ERIC).

Classification schemes and thesauri were found to be helpful in creating the structure and categories related to the subject facet of the taxonomy, but organizational community sources had to be consulted and several methods had to be employed. The organizational activities and stakeholders' needs had to be identified to determine the objectives, facets, and the subject coverage of the taxonomy. Main categories were determined by identifying the stakeholders' interests and consulting organizational community sources and domain taxonomies. Category terms were selected from terminologies of classification schemes, domain taxonomies, and thesauri against the stakeholders' interests. Hierarchical structures of the main categories were constructed in line with the stakeholders' perspectives and the navigational role taking advantage of structures/term relationships from classification schemes and thesauri. Categories were determined in line with the concepts and the hierarchical levels. Format of categories were uniformed according to a commonly used standard. The consistency principle was employed to make the taxonomy structure and categories neater. Validation of the draft taxonomy through consultations with the stakeholders further refined the taxonomy.

No similar study could be traced in the literature. The steps and methods used in the taxonomy development, and the information studies taxonomy itself, will be helpful for library and information schools and other similar organizations in their effort to develop taxonomies for organizing content and aiding navigation on organizational sites.

The purpose of this paper is to explore theoretically and empirically the understanding and implementation of an information taxonomy in the UN organization World Food Programme (WFP) by analysing users’ information behaviour and by establishing a minimum set of cross-silo metadata (taxonomy).

The study implies the use of both qualitative and quantitative methods. This includes desk review of key documents and interviews with information architecture staff from various WFP units; data collection carried out as semi-structured staff interviews in WFP; log analyses of search log-files from WFP intranet portal (WFPgo) from September to November 2013, the results were applied and a suggested taxonomy tested at workshops conducted for the staff in headquarters.

The results reveal an organization with a high demand for easier access to information and knowledge, greater internal collaborations and stronger links with various sources of knowledge. Staff participating in the various workshops pointed out that work processes as well as the human resources component cannot be left out of a solution development.

There has been little research carried out on current taxonomy projects in corporate environments and international emergency response organizations and few has touched on how knowledge organization systems can enhance or constrain staff’s ability to access online content.

This paper aims to present the results of the second phase of a research project aiming to develop a bilingual taxonomy for the description of digital images. The objective of this second stage entailed the formal structuring of the taxonomy. It involved the choices of top‐level categories and their subcategories.

The taxonomy development process consists of several steps that are iterative in nature, and, as such, an incremental user testing needed to be carried out in order to validate and refine the taxonomy components. For the first validation phase, the card sorting technique was used. To increase the value of the testing, two different sorting exercises were performed by ten respondents, who completed feedback forms to provide comments and suggestions.

The analysis of the data provided by the card sorting exercises and the feedback forms highlighted the difficulties participants encountered using the taxonomic structure. This step was especially useful in understanding why the cards of a group were classified together. A summary of the decisions that were made following the first part of the validation process, as well as suggestions to improve the final version of the taxonomy, are also included.

The participation of the end‐users is of crucial importance in the taxonomy development. The card sorting method is generally used in domains such as psychology, cognitive science and web usability. For this project, it proved to be an invaluable source to identify difficulties encountered using the taxonomy structure and dynamically suggested ways to improve it.