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

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.

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.

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.

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.

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.

The purpose of this study is to see if the affirmative results seen in the pilot study of the positive addiction recovery therapy (PART) programme are replicable and durable given a new cohort of participants. PART is a programme of work designed to improve the recovery and well-being of people in early addiction recovery. Its foundation is in the G-CHIME (growth, connectedness, hope, identity, meaning in life and empowerment) model of addiction recovery. It also uses the values in action character strengths and includes a set of recovery protection techniques.

This study uses a mixed method experimental design, incorporating direct replication and a follow-up study. Measures for recovery capital, well-being and level of flourishing are used to collect pre-, post- and one-month follow-up data from participants. The replication data analysis uses the non-parametric Wilcoxon test, and the follow-up analysis uses the Friedman test with pairwise comparison post hoc analysis. The eligibility criteria ensure participants (n = 35) are all in early addiction recovery, classified as having been abstinent for between three and six months.

This study found a statistically significant improvement in well-being, recovery capital and flourishing on completion of the PART programme. These findings upheld the hypotheses in the pilot study and the successful results reported. It also found these gains to be sustained at a one-month follow-up.

This study endorses the efficacy of the PART programme and its continued use in a clinical setting. It also adds further credibility to adopting a holistic approach when delivering interventions which consider important components of addiction recovery such as those outlined in the G-CHIME model.

This study adds to the existing evidence base endorsing the PART programme and the applied use of the G-CHIME model.

The purpose of this study is to describe the implementation of a digital-based team coaching intervention aimed at improving team communication in the workplace through social network visualization. The study examined recipients’ perceptions of the intervention at two time points and assessed the temporal stability of various factors, including the intervention’s integrity, design, transferability, acceptance and the usability of the adopted visualization tool. The moderating role of digital usability was also evaluated.

Four team coaching sessions were delivered to 62 participants from seven teams across three departments within a large public health-care organization in Northern Italy. Perceptions of the intervention dimensions were collected after the second and fourth sessions.

Results indicated that, at both time points, recipients appreciated the intervention’s integrity and usability more than its design, transferability and acceptance. Furthermore, no significant changes in recipients’ perceptions were observed over time. The transferability of the intervention was significantly associated with its acceptance, but only when the usability of the digital tool was high.

The study enriches existing literature on digital interventions in group communication by focusing on process dimensions like recipients’ perceptions of various aspects and the implementation process. Furthermore, the study underscores the potential of integrating specific techniques such as sociomapping and coaching within health-care organizations, encouraging more research and development in these areas.

The study emphasizes the critical role of usability and integrity in digital-based team coaching interventions, suggesting that high-quality, user-friendly tools not only lead to initial effectiveness but also sustain positive impacts over time, while also increasing transferability and acceptance.

The present study uniquely deploys a longitudinal approach to examine recipients’ perceptions of a digital-based intervention that combines social network visualization and team coaching to enhance team communication.

Understanding consumer brand relationships from the perspective of the consumer has been a research topic for years. Despite this, there are still various ways in which the construct is interpreted. This paper aims to identify the most typical interpretation of brand relationships by consumers.

A four-study prototype analysis was conducted, in which a bottom-up approach was applied to identify lay people’s conceptualization of consumer brand relationships.

The prototype analysis generates a comprehensive list of features of consumer brand relationships that provide a nuanced understanding of the concept. The most typical characteristics of a brand relationship according to consumers are quality, bond, value and joy. Comparing this relationship prototype with existing literature shows that there may be a gap between theory and practice regarding the concept of brand relationship.

The prototypical conceptualization of brand relationships shows which aspects play a role in consumers' most common interpretation of the construct. This provides an opportunity to assess the validity of existing conceptualizations of brand relationships. Knowing which aspects are most relevant for consumers’ brand relationships allows brands to make adjustments as needed and improve at establishing and maintaining relationships with consumers.

This paper aims to address the long-standing problem of suboptimal student team experiences for instructors and students by incorporating the student voice by co-creating a virtual team collaborative environment to improve team collaboration in the online classroom.

This paper presents a novel design science research approach and relates two elaborated action design science research (eADSR) cycles that design, implement and evaluate the student team experience in online courses requiring teamwork.

The outcome is a holistic view of a virtual team classroom environment specified with technologies and practices that may be employed to optimize the student team experience. The eADSR process yields non-obvious diagnoses and actionable steps for continually incorporating the ever-changing social aspects unique to students in addition to the evolving technological landscape.

This paper is valuable to faculty members interested in applying eADSR processes to incorporate the student voice to address pedagogical and learning challenges in the classroom. Additionally, it provides a DSR-based model that can be implemented in the classroom to improve student team collaboration as well as transparency for the instructor and the students in terms of team member contributions with the goal to alleviate student and faculty frustrations. This topic is particularly relevant in light of COVID-19 as students and faculty alike are thrust into new online classroom environments.

Employing eADSR in the classroom is a novel and unique approach to create a replicable model for virtual team collaboration that can be added to the classroom.

This study aims to examine the effects of prior small-scale changes to wealth on subsequent risky choices.

The paper opted for a laboratory experiment in which subjects perform two sequences of risky tasks. In between these two sets, the author transfers money for real for a randomly selected half of the subjects. Data on choices before and after the transfer of money are used to estimate risk attitudes and analyze whether the transfer of money affected attitudes to risk.

The author finds that the money gain does not change subjects' risk preferences – neither in a within- nor in a between-subject design. This suggests that individuals' risky choices are consistent with their constant absolute (CARA) risk aversion preferences, a result that supports a key assumption in recent literature on the calibration critique of decision theories and the view that individuals engage in narrow framing.

Because of the relatively small transfer of money, the research results may lack generalizability.

The paper includes implications for the reference-dependent and other theories that explain how prior outcomes affect risk-taking behavior in sequential problems.

The results are relevant to the research community studying risk-taking behavior as the results shed new light on a well-known result put forward by a seminal paper by Thaler.

This paper fills in an identified gap in the literature which is the need to test the house-money effect in a more realistic setting (over repeated risk-elicitation tasks, with money given outside the lotteries and in a within-subject design).

The purpose of this paper is to explore the perceived benefits of integrated reporting (IR) and factors influencing the motives that supervisory board members (SBMs) have for advocating a change towards IR implementation.

An exploratory survey study was conducted to investigate the influence of external market conditions, internal organizational conditions and observed benefits on the motivation to advocate IR adoption in companies that have not yet implemented IR. A unique set of survey data from 62 SBMs of Dutch companies was used for analysing the propositions derived from IR literature and based on institutional theory, legitimacy theory and diffusion of innovation theory.

The respondents indicated to be supportive of IR adoption. SBMs who had experienced the implementation of IR observed that IR offers benefits. Their motives for advocating a change towards IR in companies that had not implemented IR were influenced most by the observed benefits in IR companies. SBMs only involved in companies that had not adopted IR are motivated to support IR adoption to a similar extent. These findings suggest that directly observed benefits by SBMs need to exceed a considerable minimum level before these SBMs are more motived to advocate IR than their peers who have not witnessed the implementation of IR and that experiences are shared across companies. The motivation of both groups is influenced by external market conditions but not by internal organizational conditions.

The findings have implications for potential IR adopters and institutions promoting the further diffusion of IR as they emphasize the need for tangible benefits of IR and confirm that sharing good practices and benefits of IR can provide a catalyst for IR adoption. The findings contribute to the understanding of the motivation of SBMs as an important organizational condition for implementing IR as this study provides insights in the factors that drive this motivation of key actors influencing the decision to implement IR. Furthermore, the finding that these factors predominantly comprise tangible results and external market conditions is relevant from an organizational change perspective.

Understanding the mechanisms of IR-adoption decisions provides a relevant basis for deploying programmes promoting IR as a general reporting standard. This could provide society and a broad range of stakeholders with access to information incorporated in integrated reports. It could ultimately have a major impact on society by improving decision-making and increasing the long-term sustainability of organizations and their relations with stakeholders.

This study provides preliminary empirical evidence concerning the perspectives of SBMs on their motives for advocating IR, based on a unique sample from a country that has been involved with IR from its start.

The emerging business partner role of management accountants (MAs) results in an increased requirement of MAs to make business decisions. Frame dependence cognitive biases regularly influence decisions made in conditions of uncertainty, as is the case in business decision-making. Consequently, this study aims to examine susceptibility of MAs to frame dependence bias.

A survey was conducted among an international sample of practising MAs. The proportion of MAs influenced by framing bias was analysed and compared to findings in other populations. Logistic regression was then used to determine whether MAs who exhibit a higher preference for evidence-based (as opposed to intuitive) decision-making are more susceptible to framing bias.

Despite a comparatively high preference for evidence-based decision-making, the prevalence of framing bias among MAs is comparable to that of other populations. A higher preference for evidence-based decision-making was found to only be associated with higher susceptibility to endowment effect bias.

To the best of the authors’ knowledge, this is the first study to comprehensively examine framing bias for MAs as a group of decision-makers. Additionally, this study’s sample consists of practising MAs, and not only students.

This paper aims to investigate the effectiveness of Language Enhancement Program (LEP) activities in enhancing the oral communication skills of English as a Foreign Language (EFL) students at King Khalid University.

A mixed-method study design was used. Simple random sampling techniques were adopted to recruit the study participants. For the survey, a total of 58 male students were recruited and for interviews, 20 male students were selected. The 58 participants were randomly divided into experimental and control groups. The traditional method was adopted to teach the control group, while LEP activities were conducted to teach the experimental group.

A post-test was conducted to examine the oral communication skills of the participants of the experimental group. The scores of both groups were analyzed using a t-test value at a significant level of 0.05. The content analysis method was adopted to assess the enhancement of the oral communication of the students enrolled in the LEP. The questionnaires and interview results showed that the LEP program has a central focus on improving students' oral communication skills.

It is limited to the EFL students at King Khalid University.

LEP is a good program and can be implemented in Saudi Universities.

Students can interact with one another through the LEP activities that promote their English proficiency as well as their personality characteristics.

The paper spells out the role of LEP activities in improving students' oral communication in English and students' opinions about LEP activities in enhancing their English language in different types of communicative contexts. Further, it suggests some pedagogical implications for overcoming the difficulties faced by EFL students in various communicative contexts.

Schools have a significant role in ensuring children's wellbeing as children spend a lot of time at school. Students need to have an active role in their learning and an opportunity to participate in issues concerning wellbeing and studying. This research examines students' wellbeing in an innovative learning environment. The classroom is built with professionals, teachers and students (aged 9). The authors call it Learning Ground.

Students' wellbeing was measured with smart device application for a six-week period. Students answered the questionnaire with a Likert scale of five (very poor – excellent) responses. Two weeks during the six weeks research period, students were able to use digital study aids, EEG-biosensor headsets, to observe the effectiveness of their learning, defined by NeurSky app. The EEG-biosensors enabled students to use a tool to recognise their own learning factors during the lessons. The effectiveness was available to students via tablets all the time.

The students at the Learning Ground are satisfied with wellbeing and the environment support for students' wellbeing experience is notable. They have “good vibes” before and after the school day. When wearing EEG-headsets “study aids”, which enabled them to observe their learning via tablets at lessons, the wellbeing experience in the mornings even increased.

Schools need to be visionaries concerning 21st century learning and children's wellbeing. Building flexible learning environments and bringing innovative technologies into schools to provide active support for students will enable 21st century learning. Wellbeing of children should become first when developing the future schools.