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The diffusion of management accounting innovations (MAIs) is the focus of much debate in the management accounting research community. Extant contributions have drawn on a large of number of theories, including innovation diffusion theory and various sociologically inspired theories such as management fashion. The purpose of this paper is to examine and develop Røvik’s virus theory in the context of how MAIs diffuse. The paper further evaluates and elaborates on the potential usefulness of the virus perspective to empirical research on MAIs.

The paper uses a conceptual and explorative research approach. The paper introduces the virus perspective and compares this perspective with several other theoretical perspectives often used in studies of the diffusion of MAIs. This enables the identification of characteristics specific to the virus perspective. The paper also re-examines a number of prior studies of MAIs and identifies different virus characteristics implicit in these studies.

The findings of the paper imply that the virus perspective is a useful basis for empirical research on MAIs. The virus perspective differs from other theoretical perspectives in several respects and is particularly suited for longitudinal studies of both MAIs and organizational change. However, the perspective could be used at other levels of analysis as well. The extant studies reviewed in this paper provide support for the viral characteristics of MAIs. The paper also identifies and discusses avenues for future research using the virus perspective as a theoretical lens.

The virus perspective has been given little attention in research on MAIs, as well as more generally within accounting research. This research paper demonstrates that the virus perspective offers a rich and valuable conceptual framework for studying how demand-side organizations are affected by MAIs over extensive periods of time. The paper also discusses the implications of the virus perspective with respect to the research method.

The purpose of this paper is to propose a theoretical model to illustrate factors influencing research data communication on diseases caused by the Zika virus.

The grounded theory methodology was adopted. For data collection, interviews were conducted with 13 Brazilian researchers involved with the Zika virus theme. Data analysis was performed using the open, axial and selective coding processes, according to the principles of the grounded theory.

Based on data collection and analysis, seven theoretical categories representing intervening factors in Zika virus research data communication were identified. The emerging theory showed the centrality of researchers’ expectations for acknowledgment and reward, influenced by the aspects of research funding and academic culture. Three factors involved in the macro processes of research data communication: data use, data production and data sharing. In the use and production processes, factors related to collaboration figured most strongly. In the production and sharing processes, the factors regarding data processing and the use of research data repositories were more pronounced. Finally, data sharing, and the possibility of reusing data are directly affected by the social context of Zika virus disease as an emerging disease.

The study presents a theory developed systematically to explain the phenomenon of communication of research data on Zika virus. The theory presents a set of intervening factors of the process of communication of research data and discusses the factors in light of the fundamentals of information science.

Using Kristeva's theory of abjection, this article analyzes the psychosocial reality of the coronavirus disease 2019 (COVID-19) pandemic, advancing the understanding of exclusion and stigmatization as forms of social abjection.

The article applies abjection to understand how severe acute respiratory syndrome coronavirus 2 (SARS-CoV-2) is both a medical emergency but also a cultural challenge. The analysis is structured in three dimensions: (1) the transgressive potential of the virus, (2) forms of cultural coping with its threat and (3) the moral order of abjection.

The virus is an existential challenge to cultural boundaries and subjectivity. Strategies to prevent its further spread (e.g. handwashing, “social distancing” and closing national borders) are thus culturally significant. The virus triggers the processes of abjection, (re-)establishing challenged boundaries and exclusionary social hierarchies. Collateral consequences of protective measures vary across regions and social groups, creating and exacerbating social inequalities.

Practices of abjecting the virus go far beyond handwashing, masking, etc. The virus, an invisible enemy to be expunged, is also a hybrid of threatening pathogen and human body; it is not the virus but people who experience exclusion, discrimination and disrespect. Thus, cultural sociology must address the moral economy of abjection.

As Kristeva insists, the abject threatens both the subject and the symbolic order. Overcoming social abjection means recognizing and strengthening individual and community agency and requires understanding vulnerability as an anthropological condition, enacting caring relationships and acting in solidarity.

This article demonstrates that abjection is a suitable theoretical tool for analyzing the social dynamics of the COVID-19 crisis.

The purpose of this paper is to analyze information security assessment in terms of cultural categories and virtue ethics, in order to explain the cultural origin of certain types of security vulnerabilities, as well as to enable a proactive attitude towards preventing such vulnerabilities.

Vulnerabilities in information security are compared to the concept of “monster” introduced by Martijntje Smits in philosophy of technology. The applicability of different strategies for dealing with monsters to information security is discussed, and the strategies are linked to attitudes in virtue ethics.

It is concluded that the present approach can form the basis for dealing proactively with unknown future vulnerabilities in information security.

The research presented here does not define a stepwise approach for implementation of the recommended strategy in practice. This is future work.

The results of this paper enable computer experts to rethink their attitude towards security threats, thereby reshaping their practices.

This paper provides an alternative anthropological framework for descriptive and normative analysis of information security problems, which does not rely on the objectivity of risk.

This study aims to investigate whether the protection motivation theory (PMT) and religiosity can explain the intention of at-home worship adaptive behavior during the COVID-19 pandemic. This study further explores factors that may affect this adaptive behavior, namely, the intention to adapt behavior, religiosity, social influence and trust in the government.

Data were collected through an online survey to purposively sample the respondents, resulting in 368 responses that were valid for structural analysis using partial least squares structual equation modeling (SEM).

This study found that PMT, and not religiosity, directly predicts an individual’s intention to adapt his/her behavior to at-home worship during the pandemic. Religiosity, however, has a role in evoking a coping appraisal that leads to the intention to enact the adaptive behavior. Further, this study found that intention, social influence and trust in the government predict an individual’s adaptive behavior for at-home worship.

This study may guide the government to create a policy that could enhance people’s adherence to adaptive behavior during the pandemic, particularly regarding their communication strategy by focusing on the cognitive and psychological aspects. In particular, framing based on this study’s result may serve as an insight for better prevention of virus transmission through a focused communications strategy.

First, the utilization of PMT to explain adaptive behavior in the context of at-home worship during the pandemic was extended. Second, the research of religiosity in the context of a pandemic was advanced and how it influences adaptive behavior was investigated. Finally, the utilization of partial least squares-SEM techniques to investigate individual adaptive behavior during the COVID-19 pandemic was extended.

The purpose of this paper is to examine the drug use and criminal justice factors related to hepatitis C virus (HCV) antibody reactivity among rural women in the USA recruited from local jails.

Analyses included 277 women with a history of injection drug use from three rural jails in Kentucky. Participants completed health and drug use questionnaires and received antibody testing for HCV.

The majority of women tested reactive to the HCV antibody (69 percent). Reactivity was associated with risk factors, such as unsterile needle use. Criminal justice variables, including an increased likelihood of prison incarceration, an earlier age of first arrest, and a longer incarceration history, were associated with HCV reactive tests. Participants also endorsed several barriers to seeking healthcare before entering jail that were more prevalent in women testing HCV reactive regardless of HCV status awareness before entering jail.

Injection and high-risk sharing practices as well as criminal justice factors were significantly associated with HCV reactivity. Future research and practice could focus on opportunities for linkages to HCV treatment during incarceration as well as during community re-entry to help overcome real or perceived treatment barriers. The current study highlights the importance of the criminal justice system as a non-traditional, real-world setting to examine drug use and related health consequences such as HCV by describing the association of high-risk drug use and criminal justice consequences with HCV among rural women recruited from local jails.

As the humanities develop in the realm of increasingly more pronounced digital scholarship, it is important to provide quality subject access to a vast range of heterogeneous information objects in digital services. The study aims to paint a representative picture of the current state of affairs of the use of subject index terms in humanities journal articles with particular reference to the well-established subject access needs of humanities researchers, with the purpose of identifying which improvements are needed in this context.

The comparison of subject metadata on a sample of 649 peer-reviewed journal articles from across the humanities is conducted in a university repository, against Scopus, the former reflecting local and national policies and the latter being the most comprehensive international abstract and citation database of research output.

The study shows that established bibliographic objectives to ensure subject access for humanities journal articles are not supported in either the world's largest commercial abstract and citation database Scopus or the local repository of a public university in Sweden. The indexing policies in the two services do not seem to address the needs of humanities scholars for highly granular subject index terms with appropriate facets; no controlled vocabularies for any humanities discipline are used whatsoever.

In all, not much has changed since 1990s when indexing for the humanities was shown to lag behind the sciences. The community of researchers and information professionals, today working together on digital humanities projects, as well as interdisciplinary research teams, should demand that their subject access needs be fulfilled, especially in commercial services like Scopus and discovery services.

Semi‐structured, in‐depth interviews were used to explore the influence of personality, discipline and organisational structure on the information behaviour of biochemists, entomologists and statisticians working at an agricultural research station (n = 67). Cluster analysis was used to reveal groupings in the data. Library and document‐based activities did not differentiate individuals. Computer use, both for scientific work and information handling, and the degree of enthusiasm displayed for actively seeking information divided the population. Discipline, work role and time spent in the subject field and organisation were the most important determinants of information behaviour. There were some indications of male/female differences in information behaviour. A comparison of the groups obtained from the cluster analysis with a subjective classification showed the former to be more robust in later analysis.

This paper aims to examine the historical evolution and popularity of activity-based thinking in management accounting. As an organising framework, this paper applies the lens of management fashion theory, which is a perspective that is well suited to the examination of the lifecycles of management accounting concepts and ideas.

This paper pursues a bibliographic approach to better understand the past and present state of activity-based thinking. Thus, this paper attempts to piece together a mosaic picture by synthesising existing research on activity-based thinking from a wide range of academic and practitioner-oriented sources.

While the original activity-based costing (ABC) model has evolved and broadened and has generated new related concepts, studies suggest that it is not as successful as accounting concepts such as the balanced scorecard. The overall popularity trajectory of activity-based thinking can be considered to be negative, and it is currently not receiving much attention in accounting journals.

This paper is based on desk research and is limited by a reliance on secondary sources. In addition, it may be subject to the authors’ own biases when it comes to defining relevant articles studied.

This paper provides more insight into the evolution and popularity of activity-based thinking and discusses some of the reasons why it is not more widely used in practice.

Although many studies have examined the diffusion of ABC-related techniques, most are quite dated. More than 30 years have passed since the coining of the ABC term, and the time is ripe to provide a historical re-examination of the impact of this type of thinking in the field of accounting and to consider the latest developments and trends.

Understanding the computer-virus propagation is quite essential for the construction and development of anti-virus policy. While researches about the anti-virus policy have been extensively investigated, the viewpoint from sociological perspective is relatively ignored. Therefore, this paper aims to explore the dynamics of computer-virus propagation and evaluate the effectiveness of anti-virus policies through the sociological perspective.

This research constructs a virus-propagation model based on the susceptible-exposed-infective-recovered epidemic concept to simulate and explore the dynamic behavior of multipartite computer viruses through the tool of system dynamics. The effectiveness of various anti-virus policies is then evaluated via this model.

The frequency of media contact has a significant effect on the virus infection rate. The effectiveness of user self-prevention relies on the usefulness of the virus signatures. The reporting/alarm process can enhance the capability of anti-virus software company and the detected intensity of new threat. The quarantine policy can effectively reduce the spread of computer virus.

Individuals should strengthen the self-awareness of information security to reduce the negative impact. Managers should construct and implement the information security norm to regulate the behavior of staff. Anti-virus software companies should strengthen the capability of their automatic reporting/alarm mechanism to early detect the exceptional conditions and control new threats in time.

Information security management research is still in the growth phase, but it is critically important to establish the groundwork for understanding of computer viruses and the effectiveness of anti-virus policy from assorted perspectives. The major contribution of research is to explore the propagation of multipartite computer viruses and study how to prevent their destruction from the sociological and technical perspectives.