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The demand for long-term home care services has been increasing in Taiwan due to the significant growth of the older population. In order to understand the crucial roles that language and communication play in providing better long-term home care services in Taiwan, this study aims to adopt a gerontological sociolinguistic perspective to investigate how professional care workers communicate with older people in this context.

Interviews were conducted with 58 long-term home care workers to identify their communication accommodation strategies for older people, considering their health conditions (dementia), personalities (grumpiness), living status (loneliness) and general principles of long-term home care communication.

The study's findings provide practical insights for long-term home care workers to enhance their communication skills while interacting with older people.

The results could contribute to improving the quality of care services provided to older people and address their specific communication needs.

To the best of the author’s knowledge, this paper is the first attempt to identify contextually specific communication accommodations to older people in existing literature of gerontological sociolinguistics that addresses language, communication and older age. The salience of the findings in this study can be further enhanced if they were applied in the development of training programs for future Taiwanese long-term home care workers.

This study aimed to develop a taxonomy of research areas in open government data (OGD) through a bibliometric mapping tool and a qualitative analysis software.

In this study, the authors extracted metadata of 442 documents from a bibliographic database. The authors used a bibliometric mapping tool for familiarization with the literature. After that, the authors used qualitative analysis software to develop taxonomy.

This paper developed taxonomy of OGD with three research areas: implementation and management, architecture, users and utilization. These research areas are further analyzed into seven topics and twenty-eight subtopics. The present study extends Charalabidis et al. (2016) taxonomy by adding two research topics, namely the adoption factors and barriers of OGD implementations and OGD ecosystems. Also, the authors include artificial intelligence in the taxonomy as an emerging research interest in the literature. The authors suggest four directions for future research: indigenous knowledge in open data, open data at local governments, development of OGD-specific theories and user studies in certain research themes.

Early career researchers and doctoral students can use the taxonomy to familiarize themselves with the literature. Also, established researchers can use the proposed taxonomy to inform future research. Taxonomy-building procedures in this study are applicable to other fields.

This study developed a novel taxonomy of research areas in OGD. Taxonomy building is significant because there is insufficient taxonomy of research areas in this discipline. Also, conceptual knowledge through taxonomy creation is a basis for theorizing and theory-building for future studies.

Innovation management in the healthcare sector has undergone significant evolutions over the last decades. These evolutions have been investigated from a variety of perspectives: clusters, ecosystems of innovation, digital ecosystems and regional ecosystems, but the dynamics of networks have seldom been analyzed under the lenses of entrepreneurial ecosystems (EEs). As identified by Cao and Shi (2020), the literature is silent about the organization of resource allocation systems for network orchestration in EEs. This article investigates these elements in the healthcare sector. It discusses the strategic role played by entrepreneurial support organizations (ESOs) in resource allocation and elaborates on the distinction between sponsored and nonsponsored ESOs in EEs. ESOs are active in network orchestration. The literature explains that ESOs lift organizational, institutional and cultural barriers, and support entrepreneurs' access to cognitive and technological resources. However, allocation models are not yet discussed. Therefore, our research questions are as follows: What is the resource allocation model in healthcare-related EEs? What is the role played by sponsored and nonsponsored ESOs as regards resource allocation to support the emergence and development of EEs in the healthcare sector?

The article offers an explanatory, exploratory, and theory-building investigation. The research design offers an abductive research protocol and multi-level analysis of seven (sponsored and nonsponsored) ESOs active in French healthcare ecosystems. Field research elaborates on semi-structured interviews collected between 2016 and 2022.

This article shows explicit complementarities between top-down and bottom-up resource allocation approaches supported by ESOs in the healthcare sector. Despite explicit originalities in each approach, no network orchestration model prevails. Multi-polar coordination is the rule. Entrepreneurs' access to critical technological and cognitive resources is based on resource allocation modalities that differ for sponsored versus nonsponsored ESOs. Emerging from field research, this research also shows that sponsored and nonsponsored ESOs manage their roles in different ways because they confront original issues about organizational legitimacy.

Beyond the results listed above, the main originalities of the paper relate to the instantiation of multi-level analysis operated during field research and to the confrontation between sponsored versus nonsponsored ESOs in the domain of healthcare-related innovation management. This research shows that ESOs have practical relevance because they build original routes for resource allocation and network orchestration in EEs. Each ESO category (sponsored versus nonsponsored) provides original support for resource allocation. The ESO's legitimacy is inferred either from the sponsor or the services delivered to end-users. This research leads to propositions for future research and recommendations for practitioners: ESO managers, entrepreneurs, and policymakers.

We investigate the joint impacts of three trust cues – content, sentiment and helpfulness votes – of online product reviews on the trust of reviews and attitude toward the product/service reviewed.

We performed three studies to test our research model, presenting participants with scenarios involving product reviews and prior users' helpful and unhelpful votes across experimental settings.

A high helpfulness ratio boosts users’ trust and influences behaviors in both positive and negative reviews. This effect is more pronounced in attribute-based reviews than emotion-based ones. Unlike the ratio effect, helpfulness magnitude significantly impacts only negative attribute-based reviews.

Future research should investigate voting systems in various online contexts, such as Facebook post likes, Twitter microblog thumb-ups and up-votes for article comments on platforms like The New York Times.

Our findings have significant implications for voting system-providers implementing information techniques on third-party review platforms, participatory sites emphasizing user-generated content and online retailers prioritizing product awareness and reputation.

This study addresses an identified need; that is, the helpfulness votes as an additional trust cue and the joint effects of three trust cues – content, sentiment and helpfulness votes – of online product reviews on the trust of customers in reviews and their consequential attitude toward the product/service reviewed.

Smartphone apps collect users' personal information, which triggers privacy concerns for app users. Consequently, app users restrict apps from accessing their personal information. This may impact the effectiveness of in-app advertising. However, research has not yet demonstrated what factors impact app users' decisions to use apps with restricted permissions. This study is aimed to bridge this gap.

Using a quantitative research method, the authors collected the data from 384 app users via a structured questionnaire. The data were analysed using AMOS and fuzzy-set qualitative comparative analysis (fsQCA).

The findings suggest privacy concerns and risks have a significant positive effect on app usage with restricted permissions, whilst reputation, trust and perceived benefits have significant negative impact on it. Some app-related factors, such as the number of apps installed and type of apps, also impact app usage with restricted permissions.

Based on the findings, the authors provided several implications for app stores, app developers and app marketers.

This study examines the factors that influence smartphone users' decisions to use apps with restricted permission requests. By doing this, the authors' study contributes to the consumer behaviour literature in the context of smartphone app usage. Also, by explaining the underlying mechanisms through which the principles of communication privacy management theory operate in smartphone app context, the authors' research contributes to the communication privacy management theory.

This paper aims to examine the perceptions of owners and accountants of small- and medium-sized entities (SMEs) on the users and their financial information needs of SME financial reporting.

Postal questionnaire surveys with owners and accountants of SMEs were used to identify users and their financial information needs. In total, 1,498 questionnaires were sent to SME owners and accountants. A total of 358 questionnaires were returned, generating 323 useable questionnaires. The management branch of stakeholder theory is used for the study which asserts that company management is expected to meet the expectations of those stakeholders who are more powerful than others.

The users of Sri Lanka SME financial information were limited to owners, banks and Department of Inland Revenue. Users and financial information needs of owners varied in relation to the size of the SME. Financial information are useful for making capital investment and planning decisions for owners regardless of the size of the SME. By sharing information with outside parties, disclosures can diminish information asymmetries between the firms and its stakeholders. The top three reasons for which owners use SME financial information are for planning purposes, estimating income tax liabilities, and taking marketing and pricing decisions.

Since the study focuses only on the views of owner-managers and accountants of SMEs, the holistic understanding of uses of SME financial information by other user groups cannot be achieved.

The results of this study provide international and local standard setters with an indication of future direction for SME financial reporting.

This paper extends existing knowledge on users and their financial information needs of SMEs in developing countries. Consequently, the findings of this paper make a valuable contribution to the work of practitioners such as local and international standards-setters and regulators who may be considering developing/revising financial reporting framework for SMEs either worldwide or in developing countries.

Although SME financial reporting has attracted enormous attention in the recent accounting literature, academic research into SME financial reporting is scant. This paper extends existing knowledge on users and their financial information needs of SMEs in developing countries. The general purpose financial reporting model and the accounting standard IFRS for SMEs in particular would not be applicable to Sri Lankan SMEs unless it modifies to reflect the financial information needs of users of Sri Lankan SME financial information.

Research on online user privacy shows that empirical evidence on how privacy literacy relates to users' information privacy empowerment is missing. To fill this gap, this paper investigated the respective influence of two primary dimensions of online privacy literacy – namely declarative and procedural knowledge – on online users' information privacy empowerment.

An empirical analysis is conducted using a dataset collected in Europe. This survey was conducted in 2019 among 27,524 representative respondents of the European population.

The main results show that users' procedural knowledge is positively linked to users' privacy empowerment. The relationship between users' declarative knowledge and users' privacy empowerment is partially supported. While greater awareness about firms and organizations practices in terms of data collections and further uses conditions was found to be significantly associated with increased users' privacy empowerment, unpredictably, results revealed that the awareness about the GDPR and user’s privacy empowerment are negatively associated. The empirical findings reveal also that greater online privacy literacy is associated with heightened users' information privacy empowerment.

While few advanced studies made systematic efforts to measure changes occurred on websites since the GDPR enforcement, it remains unclear, however, how individuals perceive, understand and apply the GDPR rights/guarantees and their likelihood to strengthen users' information privacy control. Therefore, this paper contributes empirically to understanding how online users' privacy literacy shaped by both users' declarative and procedural knowledge is likely to affect users' information privacy empowerment. The study empirically investigates the effectiveness of the GDPR in raising users' information privacy empowerment from user-based perspective. Results stress the importance of greater transparency of data tracking and processing decisions made by online businesses and services to strengthen users' control over information privacy. Study findings also put emphasis on the crucial need for more educational efforts to raise users' awareness about the GDPR rights/guarantees related to data protection. Empirical findings also show that users who are more likely to adopt self-protective approaches to reinforce personal data privacy are more likely to perceive greater control over personal data. A broad implication of this finding for practitioners and E-businesses stresses the need for empowering users with adequate privacy protection tools to ensure more confidential transactions.

This study examined how people assess health information from AI and improve their diagnostic ability to identify health misinformation. The proposed model was designed to test a cognitive heuristic theory in misinformation discernment.

We proposed the heuristic-systematic model to assess health misinformation processing in the algorithmic context. Using the Analysis of Moment Structure (AMOS) 26 software, we tested fairness/transparency/accountability (FAccT) as constructs that influence the heuristic evaluation and systematic discernment of misinformation by users. To test moderating and mediating effects, PROCESS Macro Model 4 was used.

The effect of AI-generated misinformation on people’s perceptions of the veracity of health information may differ according to whether they process misinformation heuristically or systematically. Heuristic processing is significantly associated with the diagnosticity of misinformation. There is a greater chance that misinformation will be correctly diagnosed and checked, if misinformation aligns with users’ heuristics or is validated by the diagnosticity they perceive.

When exposed to misinformation through algorithmic recommendations, users’ perceived diagnosticity of misinformation can be predicted accurately from their understanding of normative values. This perceived diagnosticity would then positively influence the accuracy and credibility of the misinformation.

Perceived diagnosticity exerts a key role in fostering misinformation literacy, implying that improving people’s perceptions of misinformation and AI features is an efficient way to change their misinformation behavior.

Although there is broad agreement on the need to control and combat health misinformation, the magnitude of this problem remains unknown. It is essential to understand both users’ cognitive processes when it comes to identifying health misinformation and the diffusion mechanism from which such misinformation is framed and subsequently spread.

The mechanisms through which users process and spread misinformation have remained open-ended questions. This study provides theoretical insights and relevant recommendations that can make users and firms/institutions alike more resilient in protecting themselves from the detrimental impact of misinformation.

The peer review history for this article is available at: https://publons.com/publon/10.1108/OIR-04-2023-0167

This paper explores the patterns of the current needs of users' social characteristics in post occupancy evaluation (POE) associated with the environmental performance of green buildings using systematic literature review (SLR). This paper aims to establish a conceptual nexus between environmental performance mandates and the current needs of the users' social characteristics.

This paper adopts a SLR approach designed using Preferred Reporting Items for Systematic Reviews and Meta-Analyses for 21 articles that were selected as qualitative synthesis in this study. The search parameter for the selected articles in this review was limited to publications in three databases, Scopus, Web of Science and Emerald, between January 2016 and January 2023, with the help of qualitative software ATLAS.ti 9© in the presentation of the network codes. The initial literature search has retrieved 99 papers which sequentially excluded 42 papers due to exclusion criteria, and the researcher was left with 57 papers. Out of 57, 14 papers were then removed due to duplication of records found in the Scopus and Web of Science databases, and 43 articles were further screened for qualitative synthesis. A thorough critical appraisal was applied to ensure that only selected papers were included, consensus was achieved among the authors and 22 papers were excluded. The qualitative synthesis has finalized 21 studies, and they are selected as confirmative findings.

Using network codes presentation of ATLAS.ti 9©, the result shows that the social characteristics are influenced by the evaluated building category and the users' category – the stakeholders (owners, designers) and the occupants. New-fangled elements in environmental performance mandates are legitimacy and accessibility. The users’ social characteristics are derived from the category of users, where the stakeholders (designers, owners) are relatively a novel benchmark in meeting the POE objectives towards environmental performance. The least attention on the users’ social characteristics based on the findings shows that image, experiential (conjoint), happiness, interactive behaviour, morale and values are depicted as the social current needs in the environmental performance using POE. However, all stakeholders and the building occupants’ social characteristics must have a confirmative relation to the performance mandates, especially for newly performance mandates elements: legitimacy and accessibility.

The research limits the literature search between the recent January 2016 and January 2023 in Scopus, Web of Science and Emerald databases. Limiting the year of publication to the recent years is important to select and rank relevant scientific papers which encompass the reviewed subject. Other limitations include the selection of papers focusing on the POE approach and environmental performance as the main subject of evaluation. Other evaluation purposes that are not related to environmental objectives are excluded in this study.

The characteristics of the social elements become a challenging subject in meeting the environmental performance needs as they lean more towards intangible elements. The novelty of the findings is drawn from the new pattern and current needs of users' social characteristics in POE for environmental performance.

This paper aims to examine sites of dissonance or consensus between global investor responses to the draft standards, International Financial Reporting Standards S1 (IFRS) (General Requirements for Disclosure of Sustainability-related Financial Information) and IFRS S2 (Climate-related Disclosures), issued by the International Sustainability Standards Board (ISSB).

A thematic content analysis was used to capture investor views expressed in their comment letters submitted in the consultation period (March to July 2022) in comparison to the ex ante position (issue of draft standards, March 2022) and ex post summary feedback (ISSB staff papers, September 2022) of the ISSB.

There was investor consensus in support of the ISSB and the development of the draft standards. However, there were sites of dissonance between investors and the ISSB, notably regarding the basis and focus of reporting (double or single/financial materiality and enterprise value); definitional clarity; emissions reporting; and assurance. Incrementally, the research further highlights that investors display heterogeneity of opinion.

The ISSB standards will provide a framework for future sustainability reporting. This research highlights the significance of such reporting to investors through their responses to the draft standards. The findings reveal sites of dissonance in the development and alignment of draft standards to user needs. The views of investors, as primary users, should help inform the development of sustainability-related standards by a global standard-setting body apposite to current policy and future reporting requirements, and their usefulness to users in practice.

To the best of the authors’ knowledge, this paper makes an original contribution to the comment letter literature, hitherto focused on financial reporting with a relative lack of investor engagement. Using thematic analysis, sites of dissonance are examined between the views of investors and the ISSB on their development of sustainability reporting standards.