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As an important part of national governance, the online communication of education policies usually attracts the attention of many subjects, including the public and the media. Existing research mainly focuses on analysing communication behaviour of a single subject. However, with the rapid development of social media, policy information communication is often accompanied by the participation of multiple subjects and forms diversified communication behaviours and interaction patterns. The comprehensive identification of multiple subjects and their interactions can accurately depict the communication process and effectively support the efficient communication of policies. Therefore, this paper aims to conduct fine-grained analysis on the multiple subjects in information communication of the education policy.

This paper explored the communication and interaction process of the education policy via multidimensional analysis. Specifically, the authors firstly obtained multi-source communication data to identify key communication subjects. Secondly, the authors mined the communication contents generated by communication subjects to measure the diversified correlations between subjects. Finally, the authors depicted the interaction of subjects in policy information communication.

The experimental results reveal that there are multiple key subjects in the policy information communication, and the communication roles of the subjects change with the communication process, including dominance role, one-way or two-way effect role. This further indicates the need to allocate resources dynamically in the process of policy communication.

Analysing the process of policy communication and identifying the dynamic interaction between communication subjects can provide more a comprehensive and detailed decision-making basis for policy formulation and implementation. In addition, the research ideas and methods presented in this paper expand the perspective of information communication research.

This study aims to explore the Facebook communication strategies of Spanish hospitals during health emergencies, focusing on their role in crisis management and public information dissemination.

Automatic topic modelling and deep learning sentiment analysis were applied to analyse 151,738 posts from 274 hospital Facebook pages (March 2020–Feb 2022). Regression analyses were used to explore the relationships between topics, sentiment scores and hospital characteristics.

The analysis revealed nine main topics, with the three most prevalent related to COVID-19: vaccine information, security measures and situational updates. This indicates that Spanish hospitals significantly relied on Facebook to manage the emergency. The communication strategies dynamically adapted to the intensity of the pandemic and varied across hospital types. Sentiment analysis showed a negative tone for posts about security measures and situational updates. These findings align with the Agenda-Setting Theory, suggesting that hospitals influenced public discourse. Vaccine information posts were more positive, resonating with the Uses and Gratifications Theory by fulfilling the audience’s need for reassurance and guidance.

Using replicable machine learning techniques, this study elucidates the communication strategies employed by Spanish hospitals to manage healthcare emergencies, such as the COVID-19 pandemic. It highlights factors that potentially influence these strategies and provides theoretical justifications for them. The variation in communication strategies on Facebook among different hospital categories underscores the imperative for stricter guidelines and regulations to guarantee consistent and reliable communication during emergencies. This research provides valuable insights for practitioners and policymakers aimed at developing effective health communication strategies on social media.

This study aims to investigate the role of negative media coverage of environmental, social and governance (ESG) issues in deterring tax avoidance. Inspired by media agenda-setting theory and legitimacy theory, this study hypothesises that an increase in ESG negative media coverage should cause a reputational drawback, leading companies to reduce tax avoidance to regain their legitimacy. Hence, this study examines a novel channel that links ESG and taxation.

This study uses panel regression analysis to examine the relationship between negative media coverage of ESG issues and tax avoidance among the largest European entities. This study considers different measures of tax avoidance and negative media coverage.

The results show that negative media coverage of ESG issues is negatively associated with tax avoidance, suggesting that media can act as an external monitor for corporate taxation.

The findings have implications for policymakers and regulators, which should consider tax transparency when dealing with ESG disclosure requirements. Tax disclosure should be integrated into ESG reporting.

The study has social implications related to the media, which act as watchdogs for firms’ irresponsible practices. According to this study’s findings, increased media pressure has the power to induce a better alignment between declared ESG policies and tax strategies.

This study contributes to the literature on the mechanisms that discourage tax avoidance and the literature on the relationship between ESG and taxation by shedding light on the role of media coverage.

High levels of child obesity alongside rising stunting and the absence of a coherent food policy have deemed UK’s food system to be broken. The National Food Strategy (NFS) was debated intensely in media, with discussions on how and who should fix the food system.

Using a mixed methods approach, the authors conduct framing analysis on traditional media and sentiment analysis of twitter reactions to the NFS to identify frames used to shape food system policy interventions.

The study finds evidence that the media coverage of the NFS often utilised the tropes of “culture wars” shaping the debate of who is responsible to fix the food system – the government, the public or the industry. NFS recommendations were portrayed as issues of free choice to shift the debate away from government action correcting for market failure. In contrast, the industry was showcased as equipped to intervene on its own accord. Dietary recommendations made by the NFS were depicted as hurting the poor, painting a picture of helplessness and loss of control, while their voices were omitted and not represented in traditional media.

British media’s alignment with free market economic thinking has implications for food systems reform, as it deters the government from acting and relies on the invisible hand of the market to fix the system. Media firms should move beyond tropes of culture wars to discuss interventions that reform the structural causes of the UK’s broken food systems.

As traditional media coverage struggles to capture the diversity of public perception; the authors supplement framing analysis with sentiment analysis of Twitter data. To the best of our knowledge, no such media (and social media) analysis of the NFS has been conducted. The paper is also original as it extends our understanding of how media alignment with free market economic thinking has implications for food systems reform, as it deters the government from acting and relies on the invisible hand of the market to fix the system.

The rising incidence of non-communicable diseases and sugar-sweetened beverages (SSB) consumption in Indonesia is a concern to the central government. However, the excise tax policy proposal for SSBs, introduced by the Minister of Finance in a 2020 meeting with the Parliament, remains unapproved until 2023. This study analyzes the process and factors influencing stakeholders in managing the implementation of the excise tax policy on SSBs in Indonesia.

This research is based on Kingdon’s Multiple Streams Theory (MST), focusing on the problem, policy and politics streams. It employs a qualitative design and combines a literature review and in-depth interviews in data collection. Interviews were conducted with policymakers, civil servants, senior representatives from nongovernmental health and consumer organizations, trade associations and academics in nutrition, health and taxation.

We identified that policy entrepreneurs have not succeeded in aligning the policy with the ideology of decision-makers and broader government goals. Therefore, the Parliament has not ratified the SSB excise tax policy until 2023. The effectiveness of interventions is expected to be the primary driver of policy adoption. Despite the complexity of this policy process, we conclude that implementing some reinforcing strategies may be necessary to facilitate policy change. In the Indonesian context, other actors who proactively manage potential criticism from multiple stakeholders are needed. The power of the Coordinating Ministry for Economic Affairs is expected to navigate political complexities and interests among stakeholders. Support for adopting the SSB excise tax policy will likely rise when framing policy alternatives aligns with decision-makers values, involves coordination between ministries, and has a broad public appeal.

Despite the constitutional mandate to regulate levies through legislation, there is no research on policy processes in Indonesia, specifically regarding levies and taxes. Examining the Indonesian institutional context in which a policy process takes place may improve the understanding of the many components of MST under unique conditions, providing insights into the specific factors that drive policy change in certain cases.

This study aims to investigate the regulatory challenges of emerging disruptive Information and Communication Technologies (ICT) in Brazil and the strategies regulators use to address them.

It is an empirical qualitative research on Brazil’s three administrative levels, focusing on the legislative houses’ specialised Science and Technology Committees. It combines archival analysis of public meeting records with elite interviews of parliamentarians and technocrats who participated in Public Hearings in 2019, which results in this paper analysed through the Theory of Communicative Action with a critical stance.

The research reveals that regulatory challenges gain new dimensions by involving discussions about emerging ICT. Factors such as time constraints, rapid technological evolution and widespread adoption compound these challenges, straining the preference for the incremental pace of regulation and the traditional model of specialised regulatory agencies. The research captures some regulators’ values, underlying concerns and perceived necessities for surmounting these challenges. It also outlines the preferred process for ICT regulation, revealing parliamentary assistants and executive intermediate-level specialists as gateways for interest groups’ action.

The study's findings highlight the crucial role of specific actors as gateways to the covert action of interest groups, particularly Big Tech firms. This contribution is significant as it empowers civil society and academia to monitor and mitigate the risk of regulatory capture, thereby promoting a more transparent and equitable regulatory environment.

This research is original in directly engaging with the key figures (lawmakers, legislative assistants and specialised bureaucrats) involved in the critical and timely issue of regulating emerging disruptive technologies.

Since the withdrawal of IFRIC 3 in 2005, there has been a regulatory freeze in accounting for emission rights that contrasts with the international momentum of climate-related financial disclosures. This paper explores how different narratives and institutional dynamics explain the failure to produce guidance on accounting for emission rights.

This paper mobilises the notion of field-configuring events to examine a sequence of six events between 2003 and 2016, including four public consultations and two dialogues between standard setters. The paper presents a qualitative analysis of documents produced in this space that investigates how different practices and narratives configured the field's positions, agenda, and meaning systems.

Accounting for emission rights was gradually decoupled from climate change and carbon markets, relegated to the research pipeline, and forgotten. The obstacles that the IASB and EFRAG found in presenting themselves as central in the recurring events, the excess of representations, and the increasingly technical and abstract debates eroded the 2003 momentum for regulation, making the different initiatives to revitalise the project vulnerable and open to scrutiny. Lukes (2021) refers to nondecision-making to express that some issues are suffocated before they are expressed.

The regulation of accounting for emission rights, an area that has received scant attention in the literature, provides some insights into the different narrative mechanisms that, materialising in specific times and spaces, draw regulatory attention to particular accounting issues, which are problematised and, eventually, forgotten. This study also illustrates that identifying interests is problematic as actors shift from alternative positions over a long period. The case examined also raises some doubts about the previous effectiveness of international standard setters in dealing with matters of connectivity between the environment and finance, as is the case for accounting for emissions rights.

This paper undertakes a structured literature review to analyse the literature on performance management and measurement (PMM) in universities over the last four decades. Over that time, PMM has emerged as an influential force in universities that impacts their operations and redefines their identity.

A structured literature review approach was used to analyse a sample of articles on PMM research from a broad range of disciplines over four decades. This was undertaken to understand the impacts of PMM practices on universities, highlight changes over time and point to avenues for future research.

The analysis highlights the fact that research on PMM in universities has grown significantly over the 40 years studied. We provide an overview of published articles over four decades regarding content, themes, theories, methods and impacts. We provide an empirical basis for discussing past, present and future university PMM research. The future research avenues offer multiple provocations for scholars and policymakers, for instance, PMM implementation strategies and relationships with various government programs and external evaluation and the role of different actors, particularly academics, in shaping PMM systems.

Unlike a traditional literature review, the structured literature review method can develop insights into how the field has changed over time and highlight possible future research. The sample for this literature review differs from previous reviews in covering a broad range of disciplines, including accounting.