Search results

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Open Access
Article
Publication date: 8 December 2020

Giuseppe Nicolò, Natalia Aversano, Giuseppe Sannino and Paolo Tartaglia Polcini

This study aims to analyse the extent and type of online intellectual capital (IC) disclosure provided by a sample of 117 Italian listed companies. The study also seeks to…

Abstract

Purpose

This study aims to analyse the extent and type of online intellectual capital (IC) disclosure provided by a sample of 117 Italian listed companies. The study also seeks to identify possible determinants of the extent and type of intellectual capital disclosure (ICD) practiced by Italian listed companies via the Web.

Design/methodology/approach

A content analysis is conducted to investigate the extent and type of online ICD provided through websites by a sample of 117 Italian listed companies. Two multivariate ordinary least squares regression models are applied to estimate the associations proposed in the research hypotheses.

Findings

The results show that Italian listed companies are exploiting the potential of websites to satisfy the information needs of investors and other stakeholders in relation to strategic IC-based corporate resources, with a particular focus on external capital. For the most part, ICD is conveyed in narrative form. Moreover, while the size and board independence positively affect both the extent and type of ICD, profitability exerts a positive influence only on the extent of online ICD.

Originality/value

Unlike previous ICD studies, which focussed on annual reports, this study explores an emerging and innovative tool to convey ICD, namely, the website. In today’s world, websites are considered to be the most expedient and effective tools for sharing and transmitting information, including IC; they are a vehicle that can shift the IC focus from the organisation to the wider ecosystem.

Details

Meditari Accountancy Research, vol. 29 no. 5
Type: Research Article
ISSN: 2049-372X

Keywords

Open Access
Article
Publication date: 18 April 2024

Lungile Precious Luthuli and Mpho Ngoepe

Municipalities, as the front lines of service delivery, use websites as one of the tools to communicate information to the public. While it is considered a record, many…

Abstract

Purpose

Municipalities, as the front lines of service delivery, use websites as one of the tools to communicate information to the public. While it is considered a record, many organisations, including municipalities, do not manage websites as such. This study aims to explore the archiving of websites as records in the municipalities of KwaZulu-Natal (KZN) Province in South Africa by using the web archiving life cycle model.

Design/methodology/approach

This study used a mixed-methods research with an explanatory design, with quantitative data collected first through content analysis of websites and qualitative data collected through interviews. Researchers used multilevel sampling, first quantitatively analysing all available websites of the municipalities (52) in KZN, and then qualitatively selecting only records managers, information managers, web administrators, communication managers and website managers or designers from municipalities because of their understanding and involvement with websites in some way.

Findings

This study established that some records on municipal websites are often in paper format in record-keeping systems, whereas others are born digital and are not captured in the systems. Municipalities lack a dedicated web online harvesting tool as well as an archiving policy or strategy to guide website archiving. Furthermore, municipalities placed a high reliance on service providers to keep their websites operational.

Research limitations/implications

It became clear during the interviews that most of the participants were unfamiliar with web archiving. As a result, only 12 of the 56 selected participants from the municipalities provided the required information in relation to the current study as others could not provide answers. Data for other participants were not analysed.

Originality/value

Due to a lack of infrastructure for ingesting digital records into archival custody, a framework for harvesting web content of value is proposed both internally in municipalities and externally to an archive repository.

Details

Collection and Curation, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2514-9326

Keywords

Open Access
Article
Publication date: 13 September 2018

Patrick O’Brien, Scott W.H. Young, Kenning Arlitsch and Karl Benedict

The purpose of this paper is to examine the extent to which HTTPS encryption and Google Analytics services have been implemented on academic library websites, and discuss the…

7388

Abstract

Purpose

The purpose of this paper is to examine the extent to which HTTPS encryption and Google Analytics services have been implemented on academic library websites, and discuss the privacy implications of free services that introduce web tracking of users.

Design/methodology/approach

The home pages of 279 academic libraries were analyzed for the presence of HTTPS, Google Analytics services and privacy-protection features.

Findings

Results indicate that HTTPS implementation on library websites is not widespread, and many libraries continue to offer non-secured connections without an automatically enforced redirect to a secure connection. Furthermore, a large majority of library websites included in the study have implemented Google Analytics and/or Google Tag Manager, yet only very few connect securely to Google via HTTPS or have implemented Google Analytics IP anonymization.

Practical implications

Librarians are encouraged to increase awareness of this issue and take concerted and coherent action across five interrelated areas: implementing secure web protocols (HTTPS), user education, privacy policies, informed consent and risk/benefit analyses.

Originality/value

Third-party tracking of users is prevalent across the web, and yet few studies demonstrate its extent and consequences for academic library websites.

Details

Online Information Review, vol. 42 no. 6
Type: Research Article
ISSN: 1468-4527

Keywords

Open Access
Article
Publication date: 8 December 2022

James Christopher Westland

This paper tests whether Bayesian A/B testing yields better decisions that traditional Neyman-Pearson hypothesis testing. It proposes a model and tests it using a large, multiyear…

1202

Abstract

Purpose

This paper tests whether Bayesian A/B testing yields better decisions that traditional Neyman-Pearson hypothesis testing. It proposes a model and tests it using a large, multiyear Google Analytics (GA) dataset.

Design/methodology/approach

This paper is an empirical study. Competing A/B testing models were used to analyze a large, multiyear dataset of GA dataset for a firm that relies entirely on their website and online transactions for customer engagement and sales.

Findings

Bayesian A/B tests of the data not only yielded a clear delineation of the timing and impact of the intellectual property fraud, but calculated the loss of sales dollars, traffic and time on the firm’s website, with precise confidence limits. Frequentist A/B testing identified fraud in bounce rate at 5% significance, and bounces at 10% significance, but was unable to ascertain fraud at the standard significance cutoffs for scientific studies.

Research limitations/implications

None within the scope of the research plan.

Practical implications

Bayesian A/B tests of the data not only yielded a clear delineation of the timing and impact of the IP fraud, but calculated the loss of sales dollars, traffic and time on the firm’s website, with precise confidence limits.

Social implications

Bayesian A/B testing can derive economically meaningful statistics, whereas frequentist A/B testing only provide p-value’s whose meaning may be hard to grasp, and where misuse is widespread and has been a major topic in metascience. While misuse of p-values in scholarly articles may simply be grist for academic debate, the uncertainty surrounding the meaning of p-values in business analytics actually can cost firms money.

Originality/value

There is very little empirical research in e-commerce that uses Bayesian A/B testing. Almost all corporate testing is done via frequentist Neyman-Pearson methods.

Details

Journal of Electronic Business & Digital Economics, vol. 1 no. 1/2
Type: Research Article
ISSN: 2754-4214

Keywords

Open Access
Article
Publication date: 24 August 2020

Laura Rocca, Davide Giacomini and Paola Zola

Because of the expansion of the internet and Web 2.0 phenomenon, new challenges are emerging in the disclosure practises adopted by organisations in the public-sector. This study…

2161

Abstract

Purpose

Because of the expansion of the internet and Web 2.0 phenomenon, new challenges are emerging in the disclosure practises adopted by organisations in the public-sector. This study aims to examine local governments’ (LGOs) use of social media (SM) in disclosing environmental actions/plans/information as a new way to improve accountability to citizens to obtain organisational legitimacy and the related sentiment of citizens’ judgements.

Design/methodology/approach

This paper analyses the content of 39 Italian LGOs’ public pages on Facebook. After the distinction between five classes of environmental issues (air, water, energy, waste and territory), an initial study is performed to detect possible sub-topics applying latent Dirichlet allocation. Having a list of posts related to specific environmental themes, the researchers computed the sentiment of citizens’ comments. To measure sentiment, two different approaches were implemented: one based on a lexicon dictionary and the other based on convolutional neural networks.

Findings

Facebook is used by LGOs to disclose environmental issues, focussing on their main interest in obtaining organisational legitimacy, and the analysis shows an increasing impact of Web 2.0 in the direct interaction of LGOs with citizens. On the other hand, there is a clear divergence of interest on environmental topics between LGOs and citizens in a dialogic accountability framework.

Practical implications

Sentiment analysis (SA) could be used by politicians, but also by managers/entrepreneurs in the business sector, to analyse stakeholders’ judgements of their communications/actions and plans on corporate social responsibility. This tool gives a result on time (i.e. not months or years after, as for the reporting system). It is cheaper than a survey and allows a first “photograph” of stakeholders’ sentiment. It can also be a useful tool for supporting, developing and improving environmental reporting.

Originality/value

To the best of the authors’ knowledge, this paper is one of the first to apply SA to environmental disclosure via SM in the public sphere. The study links modern techniques in natural language processing and machine learning with the important aspects of environmental communication between LGOs and citizens.

Open Access
Article
Publication date: 28 September 2017

Kalliopi Platanou, Kristiina Mäkelä, Anton Beletskiy and Anatoli Colicev

The purpose of this paper is to propose new directions for human resource management (HRM) research by drawing attention to online data as a complementary data source to…

5569

Abstract

Purpose

The purpose of this paper is to propose new directions for human resource management (HRM) research by drawing attention to online data as a complementary data source to traditional quantitative and qualitative data, and introducing network text analysis as a method for large quantities of textual material.

Design/methodology/approach

The paper first presents the added value and potential challenges of utilising online data in HRM research, and then proposes a four-step process for analysing online data with network text analysis.

Findings

Online data represent a naturally occuring source of real-time behavioural data that do not suffer from researcher intervention or hindsight bias. The authors argue that as such, this type of data provides a promising yet currently largely untapped empirical context for HRM research that is particularly suited for examining discourses and behavioural and social patterns over time.

Practical implications

While online data hold promise for many novel research questions, it is less appropriate for research questions that seek to establish causality between variables. When using online data, particular attention must be paid to ethical considerations, as well as the validity and representativeness of the sample.

Originality/value

The authors introduce online data and network text analysis as a new avenue for HRM research, with potential to address novel research questions at micro-, meso- and macro-levels of analysis.

Details

Journal of Organizational Effectiveness: People and Performance, vol. 5 no. 1
Type: Research Article
ISSN: 2051-6614

Keywords

Open Access
Article
Publication date: 7 May 2021

Alfonso Siano, Maria Giovanna Confetto, Agostino Vollero and Claudia Covucci

In the democratic digital environment, brand managers frequently deal with the unauthorized use of the brand by third parties. The phenomenon, known as brand hijacking, has been…

3513

Abstract

Purpose

In the democratic digital environment, brand managers frequently deal with the unauthorized use of the brand by third parties. The phenomenon, known as brand hijacking, has been treated in different and sometimes conflicting ways in the academic and professional literature. The aim of this paper is to clarify the meaning of brand hijacking and to shed light on the various motivations and intentions underpinning the phenomenon.

Design/methodology/approach

A Delphi-based survey among both academic and professional experts was conducted to explore the key features of brand hijacking and expand existing theories.

Findings

The results of the Delphi survey enable the main brand hijacking actions to be mapped, based on two motivational axes (utilitarian–idealistic and destructive–constructive) and on the various intentions that guide the hijackers. The results help re-define the key elements of brand hijacking, through the lens of non-collaborative brand co-creation.

Practical implications

Managerial implications are presented in terms of the corporate response to the two main effects of hijacking, namely, brand reputational damage and brand repositioning.

Originality/value

The paper helps to shed light on the main components of brand hijacking, thus gaining expert consensus in refining the existent conceptualization in relation to a rapidly changing brand management scenario because of the gradual loss by brand managers of their traditional control.

Details

Journal of Product & Brand Management, vol. 31 no. 1
Type: Research Article
ISSN: 1061-0421

Keywords

Open Access
Article
Publication date: 1 June 2008

Zuhrieh Shana

The shift from paper portfolios to e-portfolios has arrived in educational institutions worldwide. This study investigates e-portfolio systems as a means of improving…

Abstract

The shift from paper portfolios to e-portfolios has arrived in educational institutions worldwide. This study investigates e-portfolio systems as a means of improving performance-centered assessment, enriching students’ learning experiences and documenting the students’ progress and achievements. The current study reveals the experience of implementing a course-level framework for e-portfolios and an approach taken in initiating student electronic portfolios in the Department of Educational Technology (DET) at Ajman University of Science and Technology, UAE. Data was obtained in several ways, including Likert scale responses and interviews with the participants; students’ journals and final reports; notes from the Practicum site supervisor and the DET lab technician; and analysis of the electronic portfolio product. The work and responses of the Practicum students were compared for three consecutive Practicum classes. Analysis of the results showed that developing formative and summative portfolios fluctuated extensively between the three Practicum classes of DET graduates, as did the outcomes. In spite of this fact, the findings suggested that the use of e-portfolios could serve as an influential learning and assessment tool when driven by a clear understanding of the desired outcome and the specific skills to be assessed, and when sufficiently mentored, peer-reviewed, and based on sensible principles.

Details

Learning and Teaching in Higher Education: Gulf Perspectives, vol. 5 no. 1
Type: Research Article
ISSN: 2077-5504

Open Access
Book part
Publication date: 22 June 2023

Ian Steel and Allan Discua Cruz

Abstract

Details

Attaining the 2030 Sustainable Development Goal of Responsible Consumption and Production
Type: Book
ISBN: 978-1-80455-843-0

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

1 – 10 of over 1000