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Open Access
Article
Publication date: 12 July 2023

Gideon Jojo Amos

The study examines the social and environmental responsibility indicators disclosed by three International Council on Mining and Metals (ICMM) corporate mining members in their…

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Abstract

Purpose

The study examines the social and environmental responsibility indicators disclosed by three International Council on Mining and Metals (ICMM) corporate mining members in their social and environmental reporting (SER) from 2006 to 2014. To achieve this aim, the author limits the data two years before (i.e. from 2006 to 2007) and six years after (i.e. from 2009 to 2014) the implementation of the Sustainable Development Framework in the mining sector in 2008.

Design/methodology/approach

Using the techniques of content analysis and interpretive textual analysis, this study examines 27 social and environmental responsibility reports published between 2006 and 2014 by three ICMM corporate mining members. The study develops a disclosure index based on the earlier work of Hackston and Milne (1996), together with other disclosure items suggested in the extant literature and considered appropriate for this work. The disclosure index for this study comprised six disclosure categories (“employee”, “environment”, “community involvement”, “energy”, “governance” and “general”). In each of the six disclosure categories, only 10 disclosure items were chosen and that results in 60 disclosure items.

Findings

A total of 830 out of a maximum of 1,620 social and environmental responsibility indicators, representing 51% (168 employees, 151 environmental, 145 community involvement, 128 energy, 127 governance and 111 general) were identified and examined in company SER. The study showed that the sample companies relied on multiple strategies for managing pragmatic legitimacy and moral legitimacy via disclosures. Such practices raise questions regarding company-specific disclosure policies and their possible links to the quality/quantity of their disclosures. The findings suggest that managers of mining companies may opt for “cherry-picking” and/or capitalise on events for reporting purposes as well as refocus on company-specific issues of priority in their disclosures. While such practices may appear appropriate and/or timely to meet stakeholders’ needs and interests, they may work against the development of comprehensive reports due to the multiple strategies adopted to manage pragmatic and moral legitimacy.

Research limitations/implications

A limitation of this research is that the author relied on self-reported corporate disclosures, as opposed to verifying the activities associated with the claims by the sample mining companies.

Practical implications

The findings from this research will help future social and environmental accounting researchers to operationalise Suchman’s typology of legitimacy in other contexts.

Social implications

With growing large-scale mining activity, potential social and environmental footprints are obviously far from being socially acceptable. Powerful and legitimacy-conferring stakeholders are likely to disapprove such mining activity and reconsider their support, which may threaten the survival of the mining company and also create a legitimacy threat for the whole mining industry.

Originality/value

This study innovates by focusing on Suchman’s (1995) typology of legitimacy framework to interpret SER in an industry characterised by potential social and environmental footprints – the mining industry.

Details

Journal of Accounting in Emerging Economies, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2042-1168

Keywords

Open Access
Article
Publication date: 20 February 2024

Alenka Kavčič Čolić and Andreja Hari

The current predominant delivery format resulting from digitization is PDF, which is not appropriate for the blind, partially sighted and people who read on mobile devices. To…

Abstract

Purpose

The current predominant delivery format resulting from digitization is PDF, which is not appropriate for the blind, partially sighted and people who read on mobile devices. To meet the needs of both communities, as well as broader ones, alternative file formats are required. With the findings of the eBooks-On-Demand-Network Opening Publications for European Netizens project research, this study aims to improve access to digitized content for these communities.

Design/methodology/approach

In 2022, the authors conducted research on the digitization experiences of 13 EODOPEN partners at their organizations. The authors distributed the same sample of scans in English with different characteristics, and in accordance with Web content accessibility guidelines, the authors created 24 criteria to analyze their digitization workflows, output formats and optical character recognition (OCR) quality.

Findings

In this contribution, the authors present the results of a trial implementation among EODOPEN partners regarding their digitization workflows, used delivery file formats and the resulting quality of OCR results, depending on the type of digitization output file format. It was shown that partners using the OCR tool ABBYY FineReader Professional and producing scanning outputs in tagged PDF and PDF/UA formats achieved better results according to set criteria.

Research limitations/implications

The trial implementations were limited to 13 project partners’ organizations only.

Originality/value

This research paper can be a valuable contribution to the field of massive digitization practices, particularly in terms of improving the accessibility of the output delivery file formats.

Details

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

Keywords

Open Access
Article
Publication date: 9 January 2023

Sofía Blanco-Moreno, Ana M. González-Fernández and Pablo Antonio Muñoz-Gallego

The purpose of this study was to uncover representative emergent areas and to examine the research area of marketing, tourism and big data (BD) to assess how these thematic areas…

4558

Abstract

Purpose

The purpose of this study was to uncover representative emergent areas and to examine the research area of marketing, tourism and big data (BD) to assess how these thematic areas have developed over a 27-year time period from 1996 to 2022. This study analyzed 1,152 studies to identify the principal thematic areas and emergent topics, principal theories used, predominant forms of analysis and the most productive authors in terms of research.

Design/methodology/approach

The articles for this research were all selected from the Web of Science database. A systematic and quantitative literature review was performed. This study used SciMAT software to extract indicators. Specifically, this study analyzed productivity and produced a science map.

Findings

The findings suggest that interest in this area has increased gradually. The outputs also reveal the innovative effort of industry in new technologies for developing models for tourism marketing. Ten research areas were identified: “destination marketing,” “mobility patterns,” “co-creation,” “gastronomy,” “sustainability,” “tourist behavior,” “market segmentation,” “artificial neural networks,” “pricing” and “tourist satisfaction.”

Originality/value

This work is unique in proposing an agenda for future research into tourism marketing research with new technologies such as BD and artificial intelligence techniques. In addition, the results presented here fill the current gap in the research since while there have been literature reviews covering tourism with BD or marketing, these areas have not been studied as a whole.

Propósito

El objetivo de esta investigación fue descubrir nichos representativos de áreas emergentes y examinar el área de Marketing, Turismo y Big Data, evaluando cómo han evolucionado estas áreas temáticas durante un período de 27 años desde 1996–2022. Analizamos 1.152 investigaciones para identificar las principales áreas temáticas y temas emergentes, las principales teorías utilizadas, las formas de análisis predominantes y los autores más productivos en términos de investigación.

Metodología

Todos los artículos para esta investigación fueron seleccionados de la base de datos Web of Science. Realizamos una revisión sistemática y cuantitativa de la literatura. Utilizamos el software SciMAT para extraer indicadores. Específicamente, analizamos la productividad y elaboramos un mapeo científico.

Hallazgos

Los hallazgos sugieren que el interés en esta área ha aumentado gradualmente. Los resultados también revelan el esfuerzo innovador de la industria en nuevas tecnologías para desarrollar modelos de marketing turístico. Se identificaron diez áreas de investigación (“marketing de destinos”, “patrones de movilidad”, “co-creación”, “gastronomía”, “sostenibilidad”, “comportamiento turístico”, “segmentación de mercado”, “redes neuronales artificiales”, “precios”, y “satisfacción del turista”).

Valor

Este trabajo es único al proponer una agenda para futuras investigaciones en investigación de Marketing Turístico con nuevas tecnologías como Big Data y técnicas de Inteligencia Artificial. Además, los resultados presentados aquí llenan el vacío actual en la investigación ya que si bien se han realizado revisiones de literatura que cubren Turismo con Big Data o Marketing, estas áreas no se han estudiado como un conjunto.

目的

这一特定研究领域的目标是发现具有代表性的新兴领域, 并考察市场营销、旅游和大数据研究领域, 以评估这些主题领域在1996年至2022年的27年间是如何发展的。我们分析了1152项研究, 以确定主要专题领域和新兴主题、使用的主要理论、主要的分析形式以及在研究方面最有成效的作者。

方法

本研究的文章都是从Web of Science数据库中选出的。我们进行了系统化的定量文献审查, 并使用SciMAT软件来提取指标。具体来说, 我们分析了生产力并制作了一个科学研究地图。

研究结果

研究结果表明, 人们对这一领域的兴趣已经逐渐增加。本文也揭示了工业界在开发旅游营销模式的新技术方面的创新努力。研究确定了十个研究领域:“目的地营销”、“流动模式”、“共同创造”、“美食”、“可持续性”、“游客行为”、“市场细分”、“人工神经网络”、“定价 “和游客满意度”。

原创性

这项研究的独特之处在于提出了未来利用大数据和人工智能技术等新技术进行旅游营销研究的议程。此外, 本文的结果填补了目前的研究空白, 因为虽然有文献综述涉及旅游与大数据或市场营销, 但这些领域还没有被作为一个整体来研究。

Open Access
Article
Publication date: 5 December 2023

Manuel J. Sánchez-Franco and Sierra Rey-Tienda

This research proposes to organise and distil this massive amount of data, making it easier to understand. Using data mining, machine learning techniques and visual approaches…

Abstract

Purpose

This research proposes to organise and distil this massive amount of data, making it easier to understand. Using data mining, machine learning techniques and visual approaches, researchers and managers can extract valuable insights (on guests' preferences) and convert them into strategic thinking based on exploration and predictive analysis. Consequently, this research aims to assist hotel managers in making informed decisions, thus improving the overall guest experience and increasing competitiveness.

Design/methodology/approach

This research employs natural language processing techniques, data visualisation proposals and machine learning methodologies to analyse unstructured guest service experience content. In particular, this research (1) applies data mining to evaluate the role and significance of critical terms and semantic structures in hotel assessments; (2) identifies salient tokens to depict guests' narratives based on term frequency and the information quantity they convey; and (3) tackles the challenge of managing extensive document repositories through automated identification of latent topics in reviews by using machine learning methods for semantic grouping and pattern visualisation.

Findings

This study’s findings (1) aim to identify critical features and topics that guests highlight during their hotel stays, (2) visually explore the relationships between these features and differences among diverse types of travellers through online hotel reviews and (3) determine predictive power. Their implications are crucial for the hospitality domain, as they provide real-time insights into guests' perceptions and business performance and are essential for making informed decisions and staying competitive.

Originality/value

This research seeks to minimise the cognitive processing costs of the enormous amount of content published by the user through a better organisation of hotel service reviews and their visualisation. Likewise, this research aims to propose a methodology and method available to tourism organisations to obtain truly useable knowledge in the design of the hotel offer and its value propositions.

Details

Management Decision, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0025-1747

Keywords

Open Access
Article
Publication date: 16 November 2023

Bahareh Farhoudinia, Selcen Ozturkcan and Nihat Kasap

This paper aims to conduct an interdisciplinary systematic literature review (SLR) of fake news research and to advance the socio-technical understanding of digital information…

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Abstract

Purpose

This paper aims to conduct an interdisciplinary systematic literature review (SLR) of fake news research and to advance the socio-technical understanding of digital information practices and platforms in business and management studies.

Design/methodology/approach

The paper applies a focused, SLR method to analyze articles on fake news in business and management journals from 2010 to 2020.

Findings

The paper analyzes the definition, theoretical frameworks, methods and research gaps of fake news in the business and management domains. It also identifies some promising research opportunities for future scholars.

Practical implications

The paper offers practical implications for various stakeholders who are affected by or involved in fake news dissemination, such as brands, consumers and policymakers. It provides recommendations to cope with the challenges and risks of fake news.

Social implications

The paper discusses the social consequences and future threats of fake news, especially in relation to social networking and social media. It calls for more awareness and responsibility from online communities to prevent and combat fake news.

Originality/value

The paper contributes to the literature on information management by showing the importance and consequences of fake news sharing for societies. It is among the frontier systematic reviews in the field that covers studies from different disciplines and focuses on business and management studies.

Details

Aslib Journal of Information Management, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2050-3806

Keywords

Open Access
Article
Publication date: 26 February 2024

Rodney Graeme Duffett and Mihlali Maraule

Emojis are quickly becoming a popular new language in social media and marketing. The capability to express emotions and make message understanding easier is one of the primary…

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Abstract

Purpose

Emojis are quickly becoming a popular new language in social media and marketing. The capability to express emotions and make message understanding easier is one of the primary reasons for using emojis. The aim of this research was to determine the influence of perceived usefulness, perceived ease of use, trust, and involvement on customer engagement due to emojis used in digital marketing communications among Generation Z (Gen Z) in South Africa.

Design/methodology/approach

Following the descriptive research approach, quantitative research was used in this study. A questionnaire (self-administered) was utilized to test the effectiveness of using emojis among 1,000 young consumers. Structural equation modeling was used to test the hypotheses.

Findings

The findings of the study yielded positive relationships between the variables, namely between trust and involvement; involvement and the perceived ease of use; involvement and perceived usefulness; perceived ease of use and perceived usefulness; trust and customer engagement; perceived usefulness and customer engagement; involvement and customer engagement; customer engagement and intention to purchase; trust and intention to purchase; and perceived usefulness and intention to purchase.

Practical implications

This study can help organizations in emerging markets use emojis in their digital marketing communications to engage customers and stimulate intention to purchase among young people, especially the Gen Z cohort, who seek organizations and brands that understand and connect with them.

Originality/value

By investigating the effects of emojis in digital marketing communications, this study contributes to the customer-centric process and the literature on emoji usage while also involving a credible digital language when communicating with members of Gen Z. By extending TAM, the findings of this study contribute to the TAM literature by demonstrating that emoji usage in digital marketing communications positively influences various attitudinal associations among Gen Z consumers.

Open Access
Article
Publication date: 29 December 2023

Dean Neu and Gregory D. Saxton

This study is motivated to provide a theoretically informed, data-driven assessment of the consequences associated with the participation of non-human bots in social…

Abstract

Purpose

This study is motivated to provide a theoretically informed, data-driven assessment of the consequences associated with the participation of non-human bots in social accountability movements; specifically, the anti-inequality/anti-corporate #OccupyWallStreet conversation stream on Twitter.

Design/methodology/approach

A latent Dirichlet allocation (LDA) topic modeling approach as well as XGBoost machine learning algorithms are applied to a dataset of 9.2 million #OccupyWallStreet tweets in order to analyze not only how the speech patterns of bots differ from other participants but also how bot participation impacts the trajectory of the aggregate social accountability conversation stream. The authors consider two research questions: (1) do bots speak differently than non-bots and (2) does bot participation influence the conversation stream.

Findings

The results indicate that bots do speak differently than non-bots and that bots exert both weak form and strong form influence. Bots also steadily become more prevalent. At the same time, the results show that bots also learn from and adapt their speaking patterns to emphasize the topics that are important to non-bots and that non-bots continue to speak about their initial topics.

Research limitations/implications

These findings help improve understanding of the consequences of bot participation within social media-based democratic dialogic processes. The analyses also raise important questions about the increasing importance of apparently nonhuman actors within different spheres of social life.

Originality/value

The current study is the first, to the authors’ knowledge, that uses a theoretically informed Big Data approach to simultaneously consider the micro details and aggregate consequences of bot participation within social media-based dialogic social accountability processes.

Details

Accounting, Auditing & Accountability Journal, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0951-3574

Keywords

Open Access
Article
Publication date: 22 May 2023

P.K. Nandram, A.J. Brouwer and H.P.A.J. Langendijk

This paper aims to investigate whether managers use impression management through the presentation of non-financial information in an integrated reporting setting.

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Abstract

Purpose

This paper aims to investigate whether managers use impression management through the presentation of non-financial information in an integrated reporting setting.

Design/methodology/approach

The authors performed an experiment with experienced professional controllers and part-time students enrolled in the executive master’s degree in finance and control at universities in the Netherlands. In this experiment, we manipulated the financial performance to test if managers present non-financial information differently based on the firm’s financial performance.

Findings

This study found that impression management is not applied by including or excluding non-financial key performance indicators (KPIs) in the integrated report, but by using more prominent presentation forms for positive non-financial performance and non-prominent ones for negative non-financial performance. However, the use of impression management through the presentation form decreased when the firms’ financial performance was positive. In that instance, this study noted that managers statistically significantly more often decided to present poor non-financial performance in a prominent presentation format in comparison to managers who were not aware of the financial performance.

Research limitations/implications

A limitation of this paper is that the authors focused on only two impression management strategies: opportunistic/under-reporting and the presentation form. This analysis shows that the use of impression management mainly seems to occur through the presentation format. Future research could investigate other impression management strategies in an integrated reporting setting.

Practical implications

The results of this study are of importance for users of integrated reports, because it will provide more insight into whether firms are truly transparent in their integrated reports. Furthermore, the theoretical implication of this study is relevant to regulatory authorities, because it sheds light on the different forms of impression management used in integrated reporting and the influence of positively or negatively performing KPIs on the decisions of preparers of integrated reports.

Originality/value

Therefore, in this study, the authors add to prior literature by investigating the concept of impression management in an integrated reporting setting. More specifically, the authors perform an experiment and focus on different forms of impression management (the presentation format and under-reporting) through non-financial KPIs in an integrated reporting setting and link it to firm financial performance.

Details

Journal of Financial Reporting and Accounting, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1985-2517

Keywords

Open Access
Article
Publication date: 28 November 2023

Muhammad Talha, Zonaib Tahir and Iqra Mehroush

The aim of this study is to assess the mediating effect of source appearance (SA) and self-influencer congruence (SIC) on the relationship between visual content (VC) and customer…

1170

Abstract

Purpose

The aim of this study is to assess the mediating effect of source appearance (SA) and self-influencer congruence (SIC) on the relationship between visual content (VC) and customer engagement (CE) towards mobile advertisement.

Design/methodology/approach

This study uses a quantitative approach to test the proposed model based on the stimulus–organism–response (SOR) theory. The non-probability purposive sampling technique was used to collect data from Pakistani mobile users through a self-administered questionnaire.

Findings

The study results prove that VC alone cannot generate mobile users’ engagement. SA is the key in this regard, which has a relatively higher importance compared to SIC. Furthermore, the serial mediation effect of SA and SIC on CE shows that attractive sources are likely to induce higher SIC and subsequent CE.

Practical implications

The results reveal that without a pleasing SA and positive SIC, mobile users skip the ads by perceiving them to be irritating or interruptive. Mobile ads might cost relatively less, but the advertisers should understand the significance of the SA toward minimizing the mobile advertising skepticism.

Originality/value

Advertisers can enhance the user’s engagement on mobile devices by addressing both the SA and SIC in their VC. The combined effect of both the SA and SIC on CE has not been assessed before. Furthermore, this study has used the SOR mechanism to examine CE.

Propósito

El objetivo general de esta investigación es evaluar el efecto mediador de la apariencia de la fuente (SA) y la congruencia del auto-influencer (SIC) en la relación entre el contenido visual (CV) y el compromiso del cliente (CE) hacia la publicidad móvil.

Diseño/metodología/enfoque

Este estudio utiliza un enfoque cuantitativo para probar el modelo propuesto basado en la teoría estímulo-organismo-respuesta (SOR). Se utilizó la técnica de muestreo intencional no probabilístico para recoger datos de usuarios de móviles paquistaníes mediante un cuestionario autoadministrado.

Conclusiones

Nuestros resultados demuestran que el contenido visual por sí solo no puede generar el compromiso de los usuarios de móviles. La apariencia de la fuente es la clave a este respecto, que tiene una importancia relativamente mayor en comparación con la congruencia del auto-influencer. Además, el efecto de mediación en serie de SA y SIC en CE muestra que es probable que las fuentes atractivas induzcan un mayor SIC y el consiguiente compromiso del cliente.

Implicaciones prácticas

Los resultados revelan que sin una SA agradable y una SIC positiva, los usuarios de móviles omiten los anuncios al percibirlos como irritantes o interruptores. Los anuncios para móviles pueden costar relativamente menos, pero los anunciantes deben comprender la importancia de la apariencia de la fuente para minimizar el escepticismo de la publicidad móvil.

Originalidad/valor

Los anunciantes pueden mejorar la participación del usuario en los dispositivos móviles abordando tanto la AS como el SIC en sus contenidos visuales. Hasta ahora no se había evaluado el efecto combinado de la AS y el SIC en el CE. Además, este estudio ha utilizado el mecanismo del SOR para examinar el engagement del cliente.

目的

本研究的总体目标是评估源外观(SA)和自我影响者一致性(SIC)对移动广告视觉内容(VC)和客户参与(CE)之间关系的中介效应。

设计/方法/途径

本研究采用定量方法来检验基于刺激-有机体-反应(SOR)理论提出的模型。研究采用了非概率目的性抽样技术, 通过自填问卷的方式向巴基斯坦移动用户收集数据。

研究结果

我们的研究结果证明, 仅靠视觉内容并不能引起移动用户的参与。在这方面, 源外观是关键, 与自我影响者一致性相比, 源外观的重要性相对更高。此外, SA 和 SIC 对 CE 的串联中介效应表明, 有吸引力的信息源可能会诱发更高的 SIC 和随后的客户参与。

实际意义

研究结果表明, 如果没有令人愉悦的SA和积极的SIC, 移动用户就会认为广告具有刺激性或干扰性, 从而跳过广告。移动广告的成本可能相对较低, 但广告商应了解广告源外观对减少移动广告怀疑的重要性。

独创性/价值

广告商可以通过在视觉内容中同时考虑广告联盟和广告投放中心这两个因素, 提高用户在移动设备上的参与度。之前从未有人评估过 “SA “和 “SIC “对消费者参与度的综合影响。此外, 本研究还使用了 SOR 机制来考察客户参与度。

Open Access
Article
Publication date: 25 September 2023

Gayatri Panda, Manoj Kumar Dash, Ashutosh Samadhiya, Anil Kumar and Eyob Mulat-weldemeskel

Artificial intelligence (AI) can enhance human resource resiliency (HRR) by providing the insights and resources needed to adapt to unexpected changes and disruptions. Therefore…

2301

Abstract

Purpose

Artificial intelligence (AI) can enhance human resource resiliency (HRR) by providing the insights and resources needed to adapt to unexpected changes and disruptions. Therefore, the present research attempts to develop a framework for future researchers to gain insights into the actions of AI to enable HRR.

Design/methodology/approach

The present study used a systematic literature review, bibliometric analysis, and network analysis followed by content analysis. In doing so, we reviewed the literature to explore the present state of research in AI and HRR. A total of 98 articles were included, extracted from the Scopus database in the selected field of research.

Findings

The authors found that AI or AI-associated techniques help deliver various HRR-oriented outcomes, such as enhancing employee competency, performance management and risk management; enhancing leadership competencies and employee well-being measures; and developing effective compensation and reward management.

Research limitations/implications

The present research has certain implications, such as increasing the HR team's proficiency, addressing the problem of job loss and how to fix it, improving working conditions and improving decision-making in HR.

Originality/value

The present research explores the role of AI in HRR following the COVID-19 pandemic, which has not been explored extensively.

Details

International Journal of Industrial Engineering and Operations Management, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2690-6090

Keywords

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