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Article
Publication date: 13 March 2024

Jan Mealino Ekklesia

This study aims to examine digital consumer culture and behavior in the community, namely, 180° Movement Digital Training Center (DTC), in Jakarta, Indonesia. It aims to describe…

Abstract

Purpose

This study aims to examine digital consumer culture and behavior in the community, namely, 180° Movement Digital Training Center (DTC), in Jakarta, Indonesia. It aims to describe the dynamics of digital consumer culture in contemporary society, particularly as experienced by the youth community in Jakarta in the context of socio-technology relations and incorporates it into the diagram of digital consumer culture network.

Design/methodology/approach

This research uses a constructivist qualitative approach and socio-technical relation analysis through actor-network theory and digital consumer culture.

Findings

The study finds that the individual model of digital consumption is constructed through the process of problematization, interessement, enrollment and mobilization of individuals. It generates a culture in which consumers are constantly up to date with high-intensity information, but within increasingly shorter timeframes, while also considering principles of affordability, needs, desires and satisfaction. The network of digital consumer culture construction among informants is peculiar and unstable.

Research limitations/implications

The study of digital consumer culture within the 180° Movement DTC community highlights how consumer behaviors of its members are facilitated and interconnected within a digital cultural network. However, this research is constrained by the dialectical interplay between Christian principles and the emerging values of consumer culture, a result of the scarcity of theoretical resources and information. This study also provides a specific contribution as a foundation for mapping the volatile digital consumer culture for researchers.

Practical implications

Understanding the socio-technological relationships and consumption behavior of the youth community could help digital platforms tailor their services more effectively. It could also guide the 180° Movement DTC in developing programs that resonate with the youth, bridging the gap between the physical and virtual realms. Ultimately, this could lead to a more engaged and digitally literate society.

Social implications

This study contributes to a broader societal understanding of how digital technology is shaping consumer behavior and identity within youth communities, which can influence social dynamics and interactions. It provides insights into the potential social impacts of digital technology, such as changes in relationships, communication patterns and self-perception, informing societal discourse on digital culture.

Originality/value

In addition to presenting socio-technological analysis on Indonesian consumer culture using actor-network theory, some also show that studies on digital connectivity ambivalence that concern the relationship between humans as actors and non-humans as actors have become one of the popular sociology studies at present.

Details

Young Consumers, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1747-3616

Keywords

Open Access
Article
Publication date: 20 March 2023

Tiina Henttu-Aho, Janne T. Järvinen and Erkki M. Lassila

This paper empirically demonstrates the major organizational events of a rolling forecasting process and the roles of controllers therein. In particular, this study aims to…

Abstract

Purpose

This paper empirically demonstrates the major organizational events of a rolling forecasting process and the roles of controllers therein. In particular, this study aims to investigate how the understanding of a “realistic forecast” is translated and questioned by various mediators in the rolling forecasting process and how it affects the quality of planning as the ultimate accuracy of forecasts is seen as important.

Design/methodology/approach

This study follows an actor-network theory (ANT) approach and maps the key points of translation in the rolling forecasting process by inspecting the roles of mediators. This qualitative case study is based on interviews with controllers and managers involved in the forecasting process in a single manufacturing company.

Findings

The paper identified two episodes of translation in the forecasting process, in which the forecast partially stabilized to create room for managerial discussion and debate. The abilities of controllers to infiltrate various functional groups and calculative practices appeared to be one way to control the accuracy of forecasting, although this was built on a façade of neutrality.

Originality/value

Prior literature identifies the aims of interactive planning processes as being to improve the quality of planning. The authors apply ANT to better understand the nature of mediators in constructing an entity called a “realistic rolling forecast”.

Details

Meditari Accountancy Research, vol. 31 no. 7
Type: Research Article
ISSN: 2049-372X

Keywords

Open Access
Article
Publication date: 30 October 2023

Giacomo Pigatto, John Dumay, Lino Cinquini and Andrea Tenucci

This research aims to examine and understand the rationales and modalities behind the use of disclosure before, during and after a corporate governance scandal involving CPA…

Abstract

Purpose

This research aims to examine and understand the rationales and modalities behind the use of disclosure before, during and after a corporate governance scandal involving CPA Australia (CPAA).

Design/methodology/approach

Data beyond CPAA's annual reports were collected, such as news articles, media releases, an independent review panel (IRP) report, and the Chief Operating Officer's letter to members. These disclosures were manually coded and analysed through the word counts and word trees in NVivo. This study also relied on Norbert Elias' conceptual tool of power games among networks of actors – figurations – to model the scandal as a power game between the old Board, the press, concerned members, the IRP and the new Board. This study analysed the data to reveal a collective and in fieri power balance that changed with the phases of the scandal.

Findings

A mix of voluntary, involuntary, requested and absent disclosures was important in triggering, managing and ending the CPAA scandal. Moreover, communication and disclosure fulfilled a constitutive role since both: mobilised actors, enabled coordination among actors, contributed to pursuing shared goals and influenced power balances. Such a constitutive role was at the heart of the ability of coalitions of figurations to challenge and restore the powerful status quo.

Originality/value

This research introduces to accounting studies the collective and in fieri dimensions of power from figurational theory. Moreover, the research sheds new light on using voluntary, involuntary, requested and absent disclosures before, during and after a corporate crisis.

Details

Accounting, Auditing & Accountability Journal, vol. 36 no. 9
Type: Research Article
ISSN: 0951-3574

Keywords

Article
Publication date: 1 June 2023

Nur Azliani Haniza Che Pak, Suhaiza Ismail and Norhayati Mohd Alwi

The purpose of this paper is to help better understand the translation process of the management control system (MCS) of privatised solid waste management (SWM) towards creating a…

Abstract

Purpose

The purpose of this paper is to help better understand the translation process of the management control system (MCS) of privatised solid waste management (SWM) towards creating a stable network.

Design/methodology/approach

Drawing on the actor network theory (ANT), the case of a privatised SWM was studied. Data were collected from all entities involved in the privatisation process of SWM, which include Department A, Corporation X and the private sector concessionaire. Six documents were reviewed, 20 interviews were conducted and two observations were carried out.

Findings

The findings reveal that the control mechanism of SWM is complex, involving the interaction between human and non-human actors. Non-human actors include the key performance indicators (KPIs) and the concessionaire agreement (CA), which are the main control mechanisms towards creating a stable SWM network. Essentially, stability is achieved when the KPIs and CA can influence the activities of both intra- and inter-organisational relationships.

Originality/value

This paper provides a better understanding of the translation process of the MCS that adds to the stability of the network of a privatised SWM from the lens of the ANT.

Details

Journal of Accounting & Organizational Change, vol. 20 no. 2
Type: Research Article
ISSN: 1832-5912

Keywords

Article
Publication date: 24 October 2023

Joyce Klein Marodin, Heidi Wechtler and Miikka J. Lehtonen

In this study, the authors use the actor-network theory (ANT) as a theoretical framework to better understand constructing learning as part of the networking process to produce…

Abstract

Purpose

In this study, the authors use the actor-network theory (ANT) as a theoretical framework to better understand constructing learning as part of the networking process to produce innovations. Focussing on the antecedents of innovation within three teams in an engineering company, the authors propose a framework to enhance understanding of the innovative processes. The authors apply ANT to examine how informal learning is distributed amongst human and non-human actors.

Design/methodology/approach

Based on 27 interviews in a large Australian engineering company, the authors' qualitative investigation shows that innovation can have very different antecedents. The authors mobilised ANT as the authors' vantage point to explore inanimate actors and their effect on social processes or, more specifically, networks and informal learning.

Findings

The authors propose a framework to better understand innovative processes by exploring the network aspects of non-human actors and their connection to learning. More specifically, findings contribute towards a more granulated understanding of how networks, learning and non-human actors contribute towards innovations in organisations.

Practical implications

This study has three significant implications for managers and organisations looking to improve their innovation processes. Firstly, fostering open communication is essential for developing successful innovation processes. Secondly, a close relationship with the customer and/or the final users has often been found to positively contribute to innovation processes. Finally, intrateam motivation is also critical when it comes to creating an environment that supports innovation processes.

Originality/value

Surprisingly, leadership, communication and motivation did not give the best innovative outcome as the authors expected. Challenging traditional theorisations, low teamwork spirit and high individual performance orientation were some of the powerful drivers of highly innovative teams.

Details

Management Decision, vol. 61 no. 12
Type: Research Article
ISSN: 0025-1747

Keywords

Open Access
Article
Publication date: 9 February 2024

Lebene Richmond Soga, Yemisi Bolade-Ogunfodun and Anna De Amicis

This paper explores flexible working practices (FWPs) and takes a critical view that argues a need to consider not only access to digital technological resources but also the vast…

Abstract

Purpose

This paper explores flexible working practices (FWPs) and takes a critical view that argues a need to consider not only access to digital technological resources but also the vast array of factors that constrain one’s ability to use technology for its intended benefits, as constituting the digital divide post-COVID-19 lockdown.

Design/methodology/approach

Using a critical evaluation of the extant literature, we engage in a conceptual undertaking to develop theoretical propositions that form the basis for future empirical undertakings. To theoretically ground the arguments raised, we deploy the ontological lens of actor-network theory to illuminate the socio-technical dimensions of the digital divide in light of FWPs.

Findings

Since the COVID-19 pandemic, the need to adopt socially distanced work practices has become a reality for many organisations. We find that the adoption of FWPs, enabled by digital technologies, simultaneously signals hidden inequalities. We also develop a conceptual framework which depicts user responses in different technology environments that can either be limiting or enabling for individuals’ work productivity.

Originality/value

With regards to the digital divide, attention has often focused on access to digital technologies, as the term “digital divide” portrays. The implication is that the array of factors and resources that individuals are heterogeneously networked to, which also constitute the digital divide, is often taken for granted. We take a different ontological view that brings to the fore other factors at play within an individual’s network of relations.

研究目的

本文擬探索彈性工作安排,並以批判性的觀點、去論證當我們探討2019冠狀病毒病封鎖解除後的數字鴻溝究竟是由什麼組成時,我們必須考慮數字技術資源的使用權限,以及關注各個有關的因素,因這些因素限制了我們從應用技術獲得預期效益的能力。

研究設計/方法/理念

我們對現存文獻作批判性的評價,藉此參與一項概念性的工作,以便能建立可以成為將來實證性工作基礎的理論命題;為使提出的論點能得到理論上的依據,我們使用行動者網絡理論的本體論鏡頭,去闡明鑒於彈性工作安排的數字鴻溝的各個社會技術維度。

研究結果

由於2019冠狀病毒病大爆發的關係,許多機構和組織都因實際情況而需採用保持社交距離的工作安排。我們發現、當我們採用有賴數字技術的發展而成行的彈性工作安排時,我們同時也會使不為人知的不平等狀況浮現出來;我們也注意到、不同的技術環境會限制個人的工作生產力,又或相反地助其建立工作生產力;就此,我們建立了一個可以描繪就這些不同的技術環境、用戶會如何回應的概念框架。

研究的原創性/價值

就數字鴻溝而言,人們的關注總放在數字技術使用權限的差異上,就如數字鴻溝這個術語所塑造的形象一樣。這種關注可能帶來的影響是即使有不同的因素和資源、即使個人會以各種形式與不同的因素和資源聯繫起來,而這些因素和資源構成了數字鴻溝,人們卻把這些因素和資源視為理所當然。我們採用不同的本體論觀點,希望藉此使個人關係網絡內起著作用的其它因素能突顯出來、免被忽視。

Details

European Journal of Management and Business Economics, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2444-8451

Keywords

Article
Publication date: 14 November 2022

Shameek Mukhopadhyay, Tinu Jain, Sachin Modgil and Rohit Kr Singh

The significance of social media in our lives is manifold. The tourism sector closely interacts with existing and potential tourists through social media, and therefore, social…

Abstract

Purpose

The significance of social media in our lives is manifold. The tourism sector closely interacts with existing and potential tourists through social media, and therefore, social media analytics (SMA) play a critical role in the uplift of the sector. Hence, this review focus on the role of SMA in tourism as discussed in different studies over a period of time. The purpose of this paper to present the state of the art on social media analytics in tourism.

Design/methodology/approach

The review focuses on identifying different SMA techniques to explore the trends and approaches adopted in the tourism sector. The review is based on 83 papers and discuss the studies related to different social media platforms, the travelers' reactions to a particular place and how the tourism experience is enriched by the way of SMA.

Findings

Findings indicate different sentiments associated with tourism and provides a review of tourists’ use of social media for choosing a travel destination. The various analytical approaches, areas such as social network analysis, content analysis, sentiment analysis and trend analysis were found most prevalent. The theoretical and practical implications of SMA are discussed. The paper made an effort to bridge the gap between different studies in the field of tourism and SMA.

Originality/value

SMA facilitate both tourists and tourism companies to understand the trends, sentiments and desires of tourists. The use of SMA offers value to companies for designing quick and adequate services to tourists.

Details

Benchmarking: An International Journal, vol. 30 no. 9
Type: Research Article
ISSN: 1463-5771

Keywords

Article
Publication date: 15 April 2024

Lina Zhong, Xiaonan Li, Sunny Sun, Rob Law and Mengyao Zhu

Existing tourism review articles have limited review topics and cover a relatively short period. This review paper aims to extend the coverage of the previous literature and…

45

Abstract

Purpose

Existing tourism review articles have limited review topics and cover a relatively short period. This review paper aims to extend the coverage of the previous literature and enhances the completeness of tourism-related studies to provide comprehensive tourism-related literature from 1945 (World War II onward) to 2022. Specifically, this paper reveals the major research themes present in published tourism research during this time period and highlights the evolution of tourism research from the preliminary phase, the transversal phase, to the growth phase.

Design/methodology/approach

The present study visualizes tourism research through networks of coauthors and their countries and regions, cocitation analysis of keywords and explores the thematic evolution of tourism research after the World War II (i.e., 1945–2022) from Web of Science and Google Scholar through bibliometric analysis.

Findings

Findings reveal that the themes of tourism research in the past years can be divided into seven major research themes. The tourism research evolution from World War II to 2022 can be categorized into three stages: preliminary (1945–1970), transversal (1971–2004) and growth (2005–2022). In addition, the research themes of tourism are not static but evolve according to the dynamics of the society and the industry, and that seven main research themes have been formed, namely, “heritage tourism,” “medical tourism,” “adventure tourism,” “dark tourism,” “sustainable tourism,” “rural tourism” and “smart tourism.”

Originality/value

The present study expands and refines the comprehensive literature in tourism research, as well as reveals the trends and dynamics in tourism research through network analysis and thematic evolution research methods.

目的

现有的旅游评论文章在审查主题方面有限, 并且涵盖的时间相对较短。本综述文章扩展了先前文献的涵盖范围, 增强了与旅游相关研究的完整性, 提供了从1945年(第二次世界大战之后)到2022年的全面旅游相关文献。具体而言, 本文揭示了此期间发表的旅游研究中的主要研究主题, 并突出了旅游研究从初步阶段、横向阶段到增长阶段的演变。

设计/方法/途径

本研究通过共同作者及其国家的网络、关键词的共同引用分析, 将旅游研究可视化, 并探索二战后旅游研究的主题演变。本研究通过文献计量学分析, 将 Web of Science (WoS) 和 Google Scholar 中的旅游研究(即 1945–2022 年)可视化。

研究结果

研究结果显示, 过去几年的旅游研究主题可分为七大研究主题。从第二次世界大战到 2022 年的旅游研究演变可分为三个阶段:初步阶段(1945–1970 年)、横向阶段(1971–2004 年)和成长阶段2005–2022 年)。此外, 旅游的研究主题并不是静态的, 而是根据社会和行业的动态而演变, 形成了七个主要研究主题, 即“遗产旅游”、“医疗旅游”、“冒险旅游”、“黑暗旅游”、“可持续旅游”、“乡村旅游”和“智慧旅游”。

原创性

本研究通过网络分析和主题演变研究方法扩展和完善了旅游研究方面的综合文献, 并揭示了旅游研究的趋势和动态。

Objetivo

Los artículos de revisión existentes sobre turismo tienen temas de revisión limitados y cubren un periodo relativamente corto. Este artículo de revisión amplía la cobertura de la bibliografía anterior y mejora la exhaustividad de los estudios relacionados con el turismo para ofrecer una bibliografía exhaustiva sobre el turismo desde 1945 (Segunda Guerra Mundial en adelante) hasta 2022. En concreto, este documento revela los principales temas de investigación presentes en la investigación turística publicada durante este periodo de tiempo y destaca la evolución de la investigación turística desde la fase preliminar, la fase transversal, hasta la fase de crecimiento.

Diseño/metodología/enfoque

El presente estudio visualiza la investigación turística a través de redes de coautores y sus países y regiones, análisis de co-citación de palabras clave, y explora la evolución temática de la investigación turística después de la Segunda Guerra Mundial (es decir, 1945–2022) a partir de Web of Science y Google Scholar mediante análisis bibliométricos.

Resultados

Los resultados revelan que los temas de la investigación turística de los últimos años pueden dividirse en siete grandes temas de investigación. La evolución de la investigación turística desde la Segunda Guerra Mundial hasta 2022 puede clasificarse en tres etapas: preliminar (1945–1970), transversal (1971–2004) y de crecimiento (2005–2022). Además, los temas de investigación del turismo no son estáticos, sino que evolucionan según la dinámica de la sociedad y de la industria, y que se han formado siete temas principales de investigación, a saber: “turismo patrimonial”, “turismo médico”, “turismo de aventura”, “turismo oscuro”, “turismo sostenible”, “turismo rural” y “turismo inteligente”.

Originalidad/valor

El presente estudio amplía y perfecciona la amplia bibliografía existente en el campo de la investigación turística, además de revelar las tendencias y la dinámica de la investigación turística mediante el análisis de redes y los métodos de investigación de evolución temática.

Open Access
Article
Publication date: 20 January 2023

Marisa Agostini, Daria Arkhipova and Chiara Mio

This paper aims to identify, synthesise and critically examine the extant academic research on the relation between big data analytics (BDA), corporate accountability and…

3329

Abstract

Purpose

This paper aims to identify, synthesise and critically examine the extant academic research on the relation between big data analytics (BDA), corporate accountability and non-financial disclosure (NFD) across several disciplines.

Design/methodology/approach

This paper uses a structured literature review methodology and applies “insight-critique-transformative redefinition” framework to interpret the findings, develop critique and formulate future research directions.

Findings

This paper identifies and critically examines 12 research themes across four macro categories. The insights presented in this paper indicate that the nature of the relationship between BDA and accountability depends on whether an organisation considers BDA as a value creation instrument or as a revenue generation source. This paper discusses how NFD can effectively increase corporate accountability for ethical, social and environmental consequences of BDA.

Practical implications

This paper presents the results of a structured literature review exploring the state-of-the-art of academic research on the relation between BDA, NFD and corporate accountability. This paper uses a systematic approach, to provide an exhaustive analysis of the phenomenon with rigorous and reproducible research criteria. This paper also presents a series of actionable insights of how corporate accountability for the use of big data and algorithmic decision-making can be enhanced.

Social implications

This paper discusses how NFD can reduce negative social and environmental impact stemming from the corporate use of BDA.

Originality/value

To the best of the authors’ knowledge, this paper is the first one to provide a comprehensive synthesis of academic literature, identify research gaps and outline a prospective research agenda on the implications of big data technologies for NFD and corporate accountability along social, environmental and ethical dimensions.

Details

Sustainability Accounting, Management and Policy Journal, vol. 14 no. 7
Type: Research Article
ISSN: 2040-8021

Keywords

Article
Publication date: 8 February 2024

Ronald E. Day

The purpose of this paper is to examine Robert Pagès' 1948 conception of “auto-document” as a possible forerunner to the neo-documentalist conception of “documentality” as…

Abstract

Purpose

The purpose of this paper is to examine Robert Pagès' 1948 conception of “auto-document” as a possible forerunner to the neo-documentalist conception of “documentality” as offered in Bernd Frohmann’s 2012 article “The Documentality of Mme Briet’s Antelope.”

Design/methodology/approach

This paper is conceptual and historical.

Findings

Robert Pagès' concept of the “auto-document” in his 1948 article proposed an understanding of documents that depends on the “uniqueness” of a document. His article proposed a post-Otletian theory of documents similar to a discussion of documents by Bernd Frohmann in 2012 with the concept of “documentality.” Further attention to Pagès work and to Frohmann’s works could result in new understandings of Briet’s works, could illuminate other works and authors understood as belonging to neo-documentation and could yield new understandings of documents and information from the perspective of documentality as a new philosophy of information and documents.

Research limitations/implications

Further attention to Pagès' work and to Frohmann’s works could yield new understandings of documents and the relation of documentary types across natural and sociocultural domains and bring renewed attention to documentality as a new philosophy of information and documents.

Practical implications

Attention to these issues could broaden the study of documents and documentation, increase the historical understanding of Suzanne Briet’s works and bring light to other works in neo-documentation, particularly in regard to the concept of documentality as a new philosophy of documentation and information.

Social implications

Attention to these issues could broaden the study of documents and documentation to include more broadly animal and other natural entities and our relationships to them. The works cited also illuminate an empirical science understanding of documents, documentary evidence and information.

Originality/value

This is one of the first papers commenting on Robert Pagès’ works and brings renewed attention to Bernd Frohmann’s works, as well as to neo-documentation and its concept and philosophy of documentality, as a new philosophy of information and documents.

Details

Journal of Documentation, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0022-0418

Keywords

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