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Some researchers consider most social media communications as public, and posts from networks such as Twitter are routinely harvested and published without anonymization and without direct consent from users. In this chapter, we argue that researchers must move beyond the permissions granted by ‘legal’ accounts of the use of these new forms of data (e.g., Terms and Conditions) to a more nuanced and reflexive ethical approach that puts user expectations, safety, and privacy rights center stage. Through two projects, we present qualitative and quantitative data that illustrate social media users’ views on the use of their data by researchers. Over four in five report expecting to be asked for their consent and nine in ten expect anonymity ahead of publication of their Twitter posts. Given the unique nature of this online public environment and what we know about users’ views pertaining to informed consent, anonymity, and harm, we conclude researchers seeking to embark on social media research should conduct a risk assessment to determine likely privacy infringement and potential user harm from publishing user content.

Purpose – The audit expectation gap has been the subject of research in many countries and in different forms. However, such research of the nature and dimensions of the gap has been limited, if done at all, in the developing countries of West Africa. This study assesses its existence and investigates the factors that have been influencing it.

Design/methodology/approach – Survey responses from questionnaires administered to preparers and users of audited financial statements were analysed.

Findings – Financial statements users have significantly different perceptions about assurances provided by auditors’ reports, whereas the views of company accountants are quite close to those of auditors.

Originality/value – Although the validity of the results of this for international comparison may be limited by the number of financial statements users covered and the socio-cultural characteristics of the Ghanaian business environment, it should be recognised as one of the few to investigate the existence and nature of the expectation gap in the context of a developing country in the West African subregion. It thus adds the literature and points to the need for the adoption of multidisciplinary measures by the accounting profession and financial statements users with the view to eliminating or at the least minimising its persistence and escalation among the various relevant players.

Part II contrasts the views of materiality in the Conceptual Frameworks of the IASB, FASB, IPSAS, and other framework such as the Integrated Reporting. In particular, it analyzes at what level and how differently that concept interacts with the qualitative characteristics of financial information in each of those frameworks. It looks at its pervasiveness and entity specificity, the interlock with the concept of relevance, reliability and faithful representation, completeness, understandability, neutrality, and drills down to the link to recognition.

This part then compares the definitions of materiality in different standards and contexts, to then draw a taxonomy of materiality and its attributes, such as the subject matter, thecontext of assessment, the addressees, the assessor, and the materiality test. A large part of the analysis involves the comparison between legal definitions of materiality and characterizations in the accounting, financial, and larger management contexts.

To identify, conceptualize, and analyze a newly emerging form of consumer-initiated, brand-altering activity that we term “brand remixing.”

A content analysis of 92 remixes of the Nokia Lumia 820 smartphone case.

We find that nearly 40% of the remixed versions of Nokia’s case retained at least one element of its standard template. The remixed cases contained considerable congruency with the design elements in the standard template, a high degree of personalization, and no negative brand imagery.

Our research is the one of the first examinations of the role of 3D printing upon marketing activities. It has important implications for marketing scholarship by showing that 3D printing empowers consumers to physically alter the brands they consume. Our research also suggests that practitioners interested in using this technology to develop and enhance their brands should accept the notion that firms are no longer fully in control of their brand assets. Hence, we believe that brand managers should develop co-creation platforms that allow customers to easily modify, remix, and share various aspects of their brands with their peers.

We identify and label an important emerging branding practice (i.e., brand remixing). This practice has the potential to dramatically alter the branding landscape.

This paper proposes to rethink the concepts of relevance and usefulness and their relation to the theory–practice gap in management research.

On the basis of the cognitive-linguistic relevance theory or inferential pragmatics, supplemented by insights from information science, we define relevance as a general conceptual category, while reserving usefulness for the instrumental application in a particular case.

There is no reason to hold onto the difference between theoretical and practical relevance, nor to distinguish between instrumental and conceptual relevance.

This novel approach will help to clarify the confusion in the field and contribute to a better understanding of the added value of management research.

It has been well established that organizations often need to restructure themselves to meet new technological challenges. We review the organizational impact of a recent technological development, sometimes referred to as Web 2.0 that enables users to leverage the Internet and generate “user-generated content” by acting as a supplier, co-producer, or even innovator of products and services. We draw on the social studies of technology, including actor-network theory to develop a conceptual understanding of how this phenomenon is challenging deeply entrenched mental models among managers and management theorists as well as problematizing the way organizational boundaries are conventionally drawn.

The essential investments in new product development (NPD) made by industrial companies entail effective management of NPD activities. In this context, performance measurement is one of the means that can be employed in the pursuit of effectiveness.

Purpose: The study makes use of situational crime prevention framework for analyzing online community reactions to the banning of deepfake pornographic content from Reddit.

Methodology/approach: Qualitative text analysis of user comments posted to Reddit’s rule-change announcement (N = 582) was carried out. Analysis relied on the original 25 techniques of situational crime prevention that were adapted into a table of activities and mechanisms meant specifically for use with online platforms.

Findings: Analysis indicates that Reddit users voiced several shortcomings that are currently present in Reddit’s platform management approach. In particular, users emphasized issues related to the lack of a consistent and transparent approach to community rule enforcement, as users believed the rule changes to be sudden and poorly reasoned. The general reactionary nature of Reddit’s approach to moderating community-harming actions also was a point of emphasis, alongside the platform’s continued rigid stance on freedom of expression, even with regard to illegal and demeaning content. Regarding Reddit and the new rules on involuntary pornography and the sexualization of minors, enforcement of sitewide policy appears contingent on external influences, such as attention from mainstream media or financial matters, rather than stemming from an inherent stance on decreasing community-harming activities.

Research limitations: The study only pertains to a specific rule change by Reddit and subsequent reactions from the platform’s community. Future research is needed to test the applicability of the adapted table of 25 techniques of situational crime prevention in the context of other online platforms.

Originality/value: First, the study applies the situational crime prevention approach in the context of moderating online platforms. Second, results from the study shed light on current practices in online content moderation from the perspective of criminological theory, as well as inform specific actions that can be taken to decrease the presence of community-harming phenomena and improve the enforcement of sitewide policy rules in general. Finally, by adapting the original 25 techniques of situational crime prevention to online content moderation, the study suggests a tentative roadmap for similar research in the future.