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1 – 10 of over 4000
Open Access
Article
Publication date: 8 December 2021

Paola Ramassa and Giulia Leoni

This paper explores how the International Accounting Standards Board (IASB) has dealt with the emerging issue of accounting for cryptocurrencies by investigating its constituents'…

7352

Abstract

Purpose

This paper explores how the International Accounting Standards Board (IASB) has dealt with the emerging issue of accounting for cryptocurrencies by investigating its constituents' expectations and the motivations underlying its regulatory response.

Design/methodology/approach

The theoretical lens of regulatory space is used to analyse the four-year debate around cryptocurrency holdings and informs the extensive thematic analysis of public documents, meetings recordings and comment letters on the topic.

Findings

Facing national standard setters' initiatives to regulate accounting for cryptocurrency, the IASB defended its position in the regulatory space through an agenda decision based on ewct 2xisting standards, which was finalised by the International Financial Reporting Standards Interpretation Committee (IFRS IC) despite criticism from constituents and Board members.

Research limitations/implications

The paper provides insights into the IASB approach to a regulatory vacuum regarding a new class of items, which derive from a new and rapidly-evolving technology. Disruptive technology impacts the contested arena of accounting regulation, in which the constituents ask for new solutions and the IASB tries to resist such pressures, while defending its position.

Practical implications

The paper sheds light on the growing importance of agenda decisions in the IFRS environment and on the limits of the IASB long regulatory process in the circumstance of emerging accounting issues deriving from rapidly-evolving technology.

Originality/value

This investigation is timely and relevant as it considers the regulatory issues arising from disruptive technological innovations (i.e. cryptocurrency), shedding light on the limits of regulatory processes in times of technological change.

Details

Accounting, Auditing & Accountability Journal, vol. 35 no. 7
Type: Research Article
ISSN: 0951-3574

Keywords

Open Access
Article
Publication date: 12 September 2016

Judith Moeller, Damian Trilling, Natali Helberger, Kristina Irion and Claes De Vreese

This paper aims to shed light on the impact of personalized news media on the shared issue agenda that provides democracies with a set of topics that structure the public debate…

6388

Abstract

Purpose

This paper aims to shed light on the impact of personalized news media on the shared issue agenda that provides democracies with a set of topics that structure the public debate. The advent of personalized news media that use smart algorithms to tailor the news offer to the user challenges the established way of setting the agenda of such a common core of issues.

Design/methodology/approach

This paper tests the effects of personalized news use on perceived importance of these issues in the common core. In particular, the authors study whether personalized news use leads to a concentration at the top of the issue agenda or to a more diverse issue agenda with a long tail of topics.

Findings

Based on a cross-sectional survey of a representative population sample (n = 1,556), we find that personalized news use does not lead to a small common core in which few topics are discussed extensively, yet there is a relationship between personalized news use and a preference for less discussed topics. This is a result of a specific user profile of personalized news users: younger, more educated news users are more interested in topics at the fringes of the common core and also make more use of personalized news offers.

Research limitations/implications

The results are discussed in the light of media diversity and recent advances in public sphere research.

Originality/value

This paper contributes to the ongoing debate about algorithmic news dissemination. While, currently, much attention is reserved for the role of platforms as information gatekeepers in relationship to the news media, maybe their ability to enable or hinder the audience in discovering and distributing news content is part of what really characterizes their influence on the market place of ideas.

Details

info, vol. 18 no. 6
Type: Research Article
ISSN: 1834-7649

Keywords

Open Access
Article
Publication date: 30 August 2022

Jacob Mickelsson, Joep J.G.M. van Haren and Jos G.A.M. Lemmink

Corporate social responsibility (CSR) is an increasingly important issue for service brands in fast fashion retailing, as consumers' negative impressions about retailers' CSR…

5748

Abstract

Purpose

Corporate social responsibility (CSR) is an increasingly important issue for service brands in fast fashion retailing, as consumers' negative impressions about retailers' CSR activities influence brand experience. Consumers' impressions of CSR efforts arise based on agendas communicated through many channels from different sources. The paper unravels the ‘wrinkles’, i.e. possible mismatches in CSR communication around service brands by studying differences between the three main sources of fast fashion brand-related CSR agendas: Autonomous company communication, news media and social media postings by consumers.

Design/methodology/approach

The authors use structural topic modeling (STM) to analyze a corpus of texts focusing on the CSR efforts of three major fast fashion service brands over three years. The texts included 89 items of company communication (CSR reports and press releases), 5,351 news media articles about the brands' CSR efforts and 57,377 consumer generated tweets about the brands.

Findings

The STM analysis extracted 26 different CRS-related topics from the texts. Results showed differences in how much the three sources emphasized topics. The brands' own communication puts emphasis on environmental responsibility. News media tended to report on economic issues, treatment of employees and specific CSR-related events. Twitter showed more activity in discussing incident-based and emotionally charged topics.

Research limitations/implications

The results feed into the ongoing discussion about how companies' CSR communication relates to communication in the press and among consumers. The authors highlight themes in the individual topics that are emphasized by the three sources, and discuss how CSR themes emerge in the overall transformative agenda.

Practical implications

The paper highlights how fast fashion service brands can identify and understand different CSR agendas arising around their brand. Insight into such agendas can be used to tailor the brands' communication strategies.

Originality/value

The paper contributes to the understanding of the factors behind fashion service brands' CSR reputation, highlighting how the three main sources of CSR reputation (company reports, news and social media) emphasize different types of agendas.

Details

Journal of Service Management, vol. 34 no. 2
Type: Research Article
ISSN: 1757-5818

Keywords

Open Access
Article
Publication date: 25 November 2019

Mostafa Kamal Hassan and Fathia Elleuch Lahyani

This study aims to investigate the effect of media coverage, negative media tone and the interaction between negative media tone and independent non-executive directors (INEDs) on…

1704

Abstract

Purpose

This study aims to investigate the effect of media coverage, negative media tone and the interaction between negative media tone and independent non-executive directors (INEDs) on strategic information disclosure (SD).

Design/methodology/approach

The authors rely on media agenda-setting theory, agency theory and a panel data set of 52 UAE non-financial listed firms from 2009 to 2016. Multivariate regressions examine the effect of media coverage and negative media tone on SD and examine the moderation of INEDs on the effect of negative media tone on SD while controlling for firm size, board size, board meeting frequency, firm profitability and leverage.

Findings

The results show that negative media tone has a negative effect on SD, and there is no association between media coverage and SD. The results show that INEDs are negatively associated with SD and have a negative moderating effect on the negative media tone–SD relationship. INEDs follow a conservative approach, encouraging less SD when their firms face negative media tone.

Research limitations/implications

The authors measured media coverage and negative media tone by the number of news articles. In the robustness test, they use media tone score. They measured SD using an index that captures firm strategy dimensions. Though these measures are inherently subjective, they were used to measure variation in media coverage, media tone and SD across listed UAE non-financial firms. Mitigation of subjectivity was achieved through rigorous cross-checking measurements.

Practical implications

Findings assist UAE policymakers and the international business community with insights related to articulation of media to SD and INEDs’ role in moderating the effect of media on SD.

Originality/value

To the authors’ knowledge, this is the first study that combines media agenda-setting theory with agency theory and SD in an emerging market economy (the UAE). The study is also among the few studies that illustrate the possible role of INEDs under different media tones in emerging markets.

Details

Corporate Governance: The International Journal of Business in Society, vol. 20 no. 2
Type: Research Article
ISSN: 1472-0701

Keywords

Open Access
Article
Publication date: 11 February 2020

Noha El-Bassiouny, Ahmed Amin and Ahmad Jamal

The main research attempts guiding questions about management research agendas had been relevance questions versus rigor questions. Researchers have also attempted to set

1000

Abstract

Purpose

The main research attempts guiding questions about management research agendas had been relevance questions versus rigor questions. Researchers have also attempted to set management research agendas in particular sectors. To the best of the authors’ knowledge, no research, however, has addressed the infrastructural and foundational questions of what moral priorities and ethical principles should guide the future development of management research. Because the Islamic theological approach is a “transcendental values integration” approach, it presents a potentially viable source of reference particularly for scholars interested in ethical philosophical paradigmatic approaches. Islamic literature has presented guiding principles as to how to balance priorities through the Jurisprudence of Priorities (Fiqh Al-Awlawiyyat). The purpose of this exploratory conceptual paper is to synchronize the Islamic background literature on the jurisprudence of priorities with management research development and agendas. The research is exploratory in nature.

Design/methodology/approach

The paper is conceptual, merging Islamic literature with management research for the development of a framework to potentially guide management researchers in prioritizing their research agendas.

Findings

The research resulted in the conceptualization of a framework aiding researchers in the prioritization of their research agendas.

Research limitations/implications

The research has implications for management scholars who are interested to prioritize their research projects and agendas. The research presents a schematic diagram and guiding framework through which scholars can reflect on their choice of research topics.

Practical implications

The research is also relevant to funding agencies as they devise the funding priorities in the management field.

Originality/value

This paper addresses the unique and foundational question of what moral priorities and ethical principles should guide the future development of management research. The authors build on a religious-philosophical approach, drawing on the Islamic jurisprudence of priorities as a literature base. The authors, therefore, address the key principles of responsible research regarding how it can be relevant on the infrastructural level to society and how the benefit to key stakeholders should be tackled. To the authors’ knowledge, this was not done in previous literature.

Details

Journal of Humanities and Applied Social Sciences, vol. 2 no. 1
Type: Research Article
ISSN: 2632-279X

Keywords

Open Access
Article
Publication date: 15 July 2021

Julhete Mignoni, Bruno Anicet Bittencourt, Silvio Bitencourt da Silva and Aurora Carneiro Zen

This paper investigates the roles and activities of the orchestrators of innovation networks constituted within cities. In this sense, the authors expected to contribute for…

1147

Abstract

Purpose

This paper investigates the roles and activities of the orchestrators of innovation networks constituted within cities. In this sense, the authors expected to contribute for research related to the roles and activities of the orchestrators of innovation networks constituted in the scope of cities given the large number and diversity of complex and multiple dimensions social actors (Castells & Borja, 1996; Reypens, Lievens & Blazevic, 2019).

Design/methodology/approach

The authors conducted an exploratory research with a single case study in depth. The case chosen for the paper is the case of Pacto Alegre. The case selection criterion was the relevance of the Pacto Alegre Case in the construction of an innovation network in the city of Porto Alegre, Rio Grande do Sul, Brazil. The Pacto Alegre network was proposed by the Alliance for Innovation (composed of the three main Universities in the city: UFRGS, PUCRS and UNISINOS) and by the Municipality of Porto Alegre. In addition to these actors, the network counts on financial and development institutions as sponsors, with media partners, with design partners, with an advisory board (composed of five professionals considered references in different themes) and composed by more than 100 companies, associations and institutions from different areas (Pacto Alegre, 2019). Data were collected from 09/20/2020 to 11/30/2020 through in-depth interviews, documentary research and non-participant observation.

Findings

In this research, the authors highlighted the city as a community that involves and integrates various actors, such as citizens and companies, to collaborative innovation activities. For this, they proposed a framework on innovation networks and network orchestration. In this direction, seven dimensions of the “orchestration of innovation networks” were assumed as a result of the combination of previous studies by Dhanaraj and Parke (2006), Hurmelinna-Laukkanen et al. (2011) and da Silva and Bitencourt (2019). In the sequence, different roles of orchestrators associated with the literature were adopted based on the work by Pikkarainen et al. (2017) and Nielsen and Gausdal (2017).

Research limitations/implications

The authors’ results advance in relation to other fields by promoting the expansion of the “orchestration of innovation networks” model with the combination of distinct elements from the literature in a coherent whole (agenda setting, mobilization, network stabilization, creation and transfer of knowledge, innovation appropriability, coordination and co-creation) and in the validation of its applicability in the context of the innovation network studied. In addition, when relating different roles of orchestrators to the seven dimensions studied, it was realized that there is no linear and objective relationship between the dimensions and roles of the orchestrator, as in each dimension there may be more than one role being played in the orchestration.

Practical implications

Therefore, the findings suggest two theoretical contributions. First, the authors identified a role not discussed in the literature, here called the communicator. In the case analysis, the authors observed the communicator role through functions performed by a media partner of the innovation network and by a group of civil society engaged in the city's causes. Second, the authors indicated a new dimension of orchestration related to the management of communication in the innovation network and its externalities such as p. ex. civil and organized society, characteristic of an innovation network set up within a city.

Originality/value

Although several studies have proposed advances in the understanding of the orchestration of innovation networks (Dhanaraj & Parkhe, 2006; Ritala, Armila & Blomqvist, 2009; Nambisan & Sawhney, 2011; Hurmelinna-Laukkanen et al., 2011), the discussion on the topic is still a black box (Nilsen & Gausdal, 2017). More specifically, the authors identified a gap in the literature about the role and activities of actors in the city level. Few studies connected the regional dimension with the roles and activities of the orchestrators (Hurmelinna-Laukkanen et al., 2011; Pikkarainen et al., 2017), raising several challenges and opportunities to be considered by academics and managers.

Details

Innovation & Management Review, vol. 20 no. 3
Type: Research Article
ISSN: 2515-8961

Keywords

Open Access
Article
Publication date: 23 July 2019

Rushdi Aziz Abdullah

The purpose of this paper is to examine empirically the relevance and impact of a number of factors on the role of local councils in local policy-making in Erbil province/Iraq.

4207

Abstract

Purpose

The purpose of this paper is to examine empirically the relevance and impact of a number of factors on the role of local councils in local policy-making in Erbil province/Iraq.

Design/methodology/approach

This research theoretically based on literature review and adopted an analytical approach to clarify the related concepts through the policy cycle approach. On the empirical side, the research adopted a descriptive analysis for research questions and used statistical analysis to test the research hypotheses.

Findings

The results of the study reveal that variables of the local policy-making process, political factors, interaction patterns and the role of other actors have relevance in the role of local councils. In addition, the study concludes that technical feasibility, budgetary considerations, public opinion, coalition building, civil society, executive bodies, administrative organs and non-governmental organizations have a positive effect on the role of local councils in local policy-making in Erbil province, while interest groups have a negative effect on the role of local councils in local policy-making in Erbil province.

Practical implications

The findings and recommendations of this research can practically use by the local councils to achieve effective local policy, particularly in Erbil province/Iraq.

Originality/value

This research has interesting implications in theory and practice, as it provides several contributions to the literature, as well as the practical contribution for local councils in the local policy-making process.

Details

Review of Economics and Political Science, vol. 4 no. 4
Type: Research Article
ISSN: 2356-9980

Keywords

Open Access
Article
Publication date: 27 June 2023

Stany Nzobonimpa

This article revisits some theories and concepts of public administration, including those related to public value, transaction costs and social equity, to analyze the advantages…

2224

Abstract

Purpose

This article revisits some theories and concepts of public administration, including those related to public value, transaction costs and social equity, to analyze the advantages and disadvantages of using artificial intelligence (AI) algorithms in public service delivery. The author seeks to mobilize theory to guide AI-era public management practitioners and researchers.

Design/methodology/approach

The author uses an existing task classification model to mobilize and juxtapose public management theories against artificial intelligence potential impacts in public service delivery. Theories of social equity and transaction costs as well as some concepts such as red tape, efficiency and economy are used to argue that the discipline of public administration provides a foundation to ensure algorithms are used in a way that improves service delivery.

Findings

After presenting literature on the challenges and promises of using AI in public service, the study shows that while the adoption of algorithms in public service has benefits, some serious challenges still exist when looked at under the lenses of theory. Additionally, the author mobilizes the public administration concepts of agenda setting and coproduction and finds that designing AI-enabled public services should be centered on citizens who are not mere customers. As an implication for public management practice, this study shows that bringing citizens to the forefront of designing and implementing AI-delivered services is key to reducing the reproduction of social biases.

Research limitations/implications

As a fast-growing subject, artificial intelligence research in public management is yet to empirically test some of the theories that the study presented.

Practical implications

The paper vulgarizes some theories of public administration which practitioners can consider in the design and implementation of AI-enabled public services. Additionally, the study shows practitioners that bringing citizens to the forefront of designing and implementing AI-delivered services is key to reducing the reproduction of social biases.

Social implications

The paper informs a broad audience who might not be familiar with public administration theories and how those theories can be taken into consideration when adopting AI systems in service delivery.

Originality/value

This research is original, as, to the best of the author’s knowledge, no prior work has combined these concepts in analyzing AI in the public sector.

Details

Digital Transformation and Society, vol. 2 no. 3
Type: Research Article
ISSN: 2755-0761

Keywords

Open Access
Article
Publication date: 7 July 2021

Dominique Santini and Holly Henderson

Purpose: The purpose of this paper is to consolidate knowledge and benchmark the progress being made across the 32 International Federations (IFs) in the Summer Olympic…

Abstract

Purpose: The purpose of this paper is to consolidate knowledge and benchmark the progress being made across the 32 International Federations (IFs) in the Summer Olympic Programme.

Design/methodology/approach: A website content analysis, analytical hierarchy of information, and social media research was conducted to triangulate the barriers and drivers of environmental sustainability (ES) progress. This data was then analysed to empirically substantiate the findings of previous methods by exploring potential drivers of IF ES progress and communication and refining the ranking of IF ES progress.

Results and findings: World Sailing is by far the most advanced IF in terms of ES progress, followed by World Athletics. Only 4 out of 32 have any sort of strategic ES plans. Only golf, surfing, football, sailing, and hockey have received any academic attention. There is a significant lack of understanding of environmental practices across sport, and their drivers/barriers. There is limited accountability with regards to ES progress and activities throughout the Olympic Movement. This has resulted in uneven diffusion of environmental activities.

Originality: This paper is a new contribution to sport management and ES literature. It provides a benchmark of understanding for ES in the Summer Olympic Programme for the first time using a hierarchy of information to ground results. The exploration and comparison of the perspectives of separate sports adds to the paper's originality.

Details

Emerald Open Research, vol. 1 no. 4
Type: Research Article
ISSN: 2631-3952

Keywords

Open Access
Article
Publication date: 23 June 2021

Ali Dehghanpour Farashah and Tomas Blomquist

Qualified immigrants (QIs) and their work experiences have been studied using a wide variety of theoretical approaches with divergent characteristics. This paper reviews…

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Abstract

Purpose

Qualified immigrants (QIs) and their work experiences have been studied using a wide variety of theoretical approaches with divergent characteristics. This paper reviews theoretical progress and proposes directions for future research and practice.

Design/methodology/approach

Using relevant keywords, articles indexed by Web of Science in management, business, industrial relations and applied psychology were systematically searched for and analysed. In total, 60 theoretical articles published during 2008–2018 were included. The theoretical progress and future theoretical and practical challenges were organised based on the notions of equality, diversity and inclusion.

Findings

Eight theoretical approaches utilised to study QIs' work experiences were recognised: (1) human capital theory, (2) career capital theory, (3) theory of practice, (4) intersectionality, (5) social identity theory, (6) sensemaking, (7) cultural identity transition and (8) the career-centred approach. The contributions and limitations of each theoretical lens were then scrutinised. Overall, research on QIs still lacks a comprehensive theoretical framework. As a step towards that, the paper proposes considering the role of organisations and labour market intermediaries, strategic view over the immigrant workforce, agency–institution play, identity–capital play and host–immigrant play.

Research limitations/implications

The focus is on theory development and empirical papers with no clear theoretical foundation are excluded.

Originality/value

This review is the first attempt to summarise and direct the divergent research on the topic. The main contribution is setting an agenda for future research, particularly by proposing the elements of a comprehensive theoretical framework for studying QIs in the workplace.

Details

Equality, Diversity and Inclusion: An International Journal, vol. 41 no. 7
Type: Research Article
ISSN: 2040-7149

Keywords

1 – 10 of over 4000