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The purpose of this study is to develop a model for investigating the sharing of harmful messages by employees using social media using the conspiracy theory from a socio-legal perspective. This study also examines the moderating role of different demographic parameters such as age, gender and education toward sharing harmful messages using social media.

Using the conspiracy theory and social impact theory as the foundation of this study, the authors developed theoretical model and validated it using the structural equation modeling technique with 342 participants from various organizations across Europe and Asia. The study also used different statistical measures to understand the demographic impacts toward sharing harmful messages.

It was found that epistemic, existential and social motives significantly and positively influence employees’ inappropriate message-sharing and seeking behavior, which in turn influences them to share harmful messages on social media. The study also indicates that there are some moderating impacts of employee demography toward sharing harmful messages using social media platforms.

This study investigates the antecedents of sharing harmful messages using social media by employees. The present study could be useful for the organizations leaders as well as policymakers and legal fraternity. The study uses a limited number of feedback to validate the model. Also, this is a cross-sectional study which is another limitation of this study.

This study has proposed and validated a theoretical model by using the conspiracy theory as well as the social impact theory which is unique. Moreover, this study adds value to the existing literature on the harmful impacts of social media and its societal impacts. Besides, the validated model of this study has a high explanatory power which is another uniqueness of this study.

The objective of this paper is to synthesize and extend the existing understanding of social health accounting (SHA) literature within the perspectives of social health disclosures (SHAD) and the effect of social health problems on public and private sector accounting.

This study provides a comprehensive and up-to-date systematic literature review (SLR) of past studies on social health within the accounting literature. This is done by employing a three-step SLR research design to investigate a sample of papers, made up of 62 mixed, qualitative and quantitative studies conducted in over 23 countries, drawn predominantly from the extant accounting literature from 2013 to 2023 and published in 25 peer-reviewed journals.

Our SLR offers several findings. First, we find that existing SHA studies apply theories in SHAD studies, but hardly apply them to explain the impact of health problems on business outcomes. Second, we show that the extant studies have focused predominantly on rigorous empirical studies on SHAD, while this is scarce for studies examining the impact of diseases/health problems on both public and private sector accounting. Third, we identify several research design weaknesses, including a lack of primary data analysis, mixed-methods approach and rigorous qualitative studies. Finally, we present directions for future SHA research.

In contrast to the ever-increasing general social and environmental accounting (SEA) research, existing studies examining global health issues and challenges (e.g. diseases, epidemics and pandemics), especially from an accounting perspective are rare. Nonetheless, the past decade has witnessed a steady increase in research on corporate accounting for, and reporting of, health issues; although the emerging literature remains fragmented thereby impeding the generation of useful empirical and theoretical insights for policymakers, practitioners and researchers. Consequently, this paper offers extensive and timely SLR of the existing studies on SHA; critically reviewing past findings published in a wide range of peer-reviewed international journals that discuss the current state of global SHA research, their weaknesses and set future research agenda.

Sharing project information is critical for the success of medical crowdfunding campaigns. However, few users share medical crowdfunding projects on their social networks, and the sharing behavior of medical crowdfunding projects on social networking sites has not been well studied. Therefore, this study explored the factors and potential mechanisms influencing users’ sharing behaviors on networking sites.

A research model was developed based on the attribution-affect model of helping and social capital theory. Data were collected using a longitudinal survey. Partial least squares structural equation modeling was used to analyze the collected data. We conducted post hoc analyses to validate the results of the quantitative analysis.

The analysis results verified the effects of perceived external attribution, perceived uncontrollable attributions, and perceived unstable attributions on sympathy and identified the effect of sympathy and social characteristics of medical crowdfunding users on sharing behavior.

This research provides a comprehensive theoretical understanding of users’ sharing behavior characteristics and provides implications for enhancing the efficiency of medical crowdfunding activities.

The purpose of this research is to develop theory, thereby attending to the existing knowledge gap regarding the impact of family firms on entrepreneurial ecosystems (EEs). Reducing such a gap is both timely and relevant given the ubiquity of family firms across the globe and the lack of theoretical development at the intersection of EE and family firm literatures. By employing social capital theory in a propositional theorizing approach, this article presents unique propositions that enrich current understanding of the EE phenomenon.

Our method adopts a three-step propositional theorizing approach. The first step outlines our conceptualization, drawing on social capital theory and identifying multiple levels of analysis pertaining to EEs and family firms. The second step precisely identifies the constructs used for the theorization process, drawing upon relevant literature. The third step involves proposition building, which produces our findings.

As a result of our propositional theorizing method, we developed 10 theoretical propositions to explain interactions between family members, nonfamily entrepreneurs, family firms and new ventures in the EE, thereby focusing on the social elements of the EE and reducing its conceptual complexity while extending the explanatory power of family social capital in the EE.

Despite being increasingly relevant in research, policy and practice discourse, EEs remain under theorized. By theorizing in this context, we provide explanations of the mechanisms to explain social interactions between family members, nonfamily entrepreneurs, family firms and new ventures and how such interactions are likely to provide better access to the untapped resources in the EE. Furthermore, our theorization also identifies underexplored research areas paving the way for future scholars.

This article is relevant to practitioners and policymakers interested in creating balanced, inclusive and effective EE policies and interventions. Our theorization generates insights that complement a bottom-up approach where the state assumes a facilitating role for actors such as family firms to positively impact their EE. This research is both timely and necessary because, if unaddressed, it will lead to ineffective and potentially exclusionary policies and EE interventions.

We contribute to the literature by synthesizing the two domains and thereby advancing knowledge at the intersection of EE and family firm literatures. We strengthen the link between two burgeoning research areas through a propositional theorizing mode of theory development. Under the assumptions of a grand theory, social capital theory, we highlight the benefits that derive from social interactions in the EE between family firms and other EE actors.

The purpose of this article is twofold. Its first objective is to bring to the fore the unexplored and neglected origins of social exchange theory (SET) to critique this body of conjecture. This unearthing is illustrated through focusing on the way the theory was developed and how this development was mischaracterised in literature. Its second objective is to invoke the methodological assemblage of ANTi-History and the “close reading” notion using multiple archival sources to demonstrate their usefulness within the critical qualitative method debate.

The historic character of management and organization studies is exemplified through utilizing a combination of textual sources to examine how SET emerged from within the human relations school of thought throughout much of the twentieth century. Specifically, an array of sources (including archival data) is deployed and closely examined to trace how SET formed and became prevalent in organizational studies over the last decades.

SET is not only indebted to the human relations movement in general and to Elton Mayo’s work in particular (as is well-known), but also to logical positivism and behavioralist-school psychology. As such, Homans’ work marked the beginning of a new era in organizational behavior research.

The article highlights the role of historical analyses in interpreting mainstream constructs in organizational behavior. In doing so, it reveals how critical qualitative research leads to understanding some shortcomings of a theory and indicates potential remedies.

Based on the social interaction theory and trust theory, this study investigates the switching of users on social question and answer (Q&A) platforms from knowledge seekers to knowledge contributors.

We used Python to gather data from Zhihu, performed hypothesis testing on the models using Poisson regression and finally conducted a mediation effect analysis.

The findings reveal that knowledge seeking impacts users' motivation for information interaction, emotional interaction and trust. Notably, information interaction and trust exhibit a chained mediation effect that subsequently influences knowledge contribution.

Current studies on user knowledge behavior typically examine individual actions, rarely connecting knowledge seeking and knowledge contribution. However, the balance of knowledge inflow and outflow is crucial for social Q&A platforms. To cover this gap, this paper empirically investigates the switching between knowledge seeking and knowledge contribution based on the social interaction theory and trust theory.

The motivation to participate in crowdsourcing (CS) platforms is an emerging challenge. Although researchers and practitioners have focused on crowd motivation in the past, the results obtained through such practices have not been satisfactory. Researchers have left unexplored research areas related to CS pillars, such as the evolution of the crowd’s primary motivations, seekers applying effective policies and incentives, platform design challenges and addressing task complexity using the synchronicity of the crowd. Researchers are now more inclined to address these issues by focusing on sustaining the crowd’s motivation; however, sustaining the crowd’s motivation has many challenges.

To fill this gap, this study conducted a systematic literature review (SLR) to investigate and map the challenges and factors affecting sustained motivation during CS with the overcoming implications. Studies that satisfied the inclusion criteria were published between 2010 and 2021.

Important sustainable factors are extracted using the grounded theory that has sustained participation and the factors' cohesion leads to the identification of challenges that the pillars of CS face. Crowds being the most vital part of CS contests face the challenge of engagement. The results reported the factors that affect the crowd’s primary and post-intentions, perceived value of incentives and social and communal interaction. Seekers face the challenge of knowledge and understanding; the results identify the reason behind the crowd’s demotivation and the impact of theories and factors on the crowd's psychological needs which helped in sustaining participation. Similarly, the platforms face the challenge of being successful and demanding, the results identify the latest technologies, designs and features that seekers proclaim and need the platforms designer's attention. The identified task challenges are completion and achievement; the authors have identified the impact of trait of task and solving mechanisms that have sustained participation.

The study identifies, explores and summarizes the challenges on CS pillars researchers are facing now to sustain contributions by keeping participants motivated during online campaigns. Similarly, the study highlights the implication to overcome the challenges by identifying and prioritizing the areas concerning sustainability through the adoption of innovative methods or policies that can guarantee sustained participation.

Environmental, social and governance (ESG) disclosure has gained momentum in corporate reporting. Addressing a research gap on the subject, this paper aims to explore the theories involved in ESG disclosure studies, thereby shedding light on the dominant theoretical approaches and emerging perspectives that inform this type of disclosure.

A systematic review of 142 selected accounting studies published up to June 2023 devoted to ESG – and corporate social responsibility (CSR) – disclosure was conducted. The theories underlying these studies were examined through a descriptive performance analysis complemented by a systematic qualitative text analysis using RStudio and QDA Miner software tools.

The study reveals that five dominant theories stand out among the overall 32 found: stakeholder theory first, followed by legitimacy, institutional, agency and signaling theories. Theories are often combined into an integrated theoretical framework. The findings also show an array of minor constructs – many of them unconventional – that offer fresh perspectives for studying ESG disclosure, such as upper echelons, stakeholder salience, cognitive cost and reputation theories, among others.

This paper provides an original literature contribution by offering a comprehensive overview of the mainstream and niche theoretical perspectives underpinning accounting studies focused on ESG disclosure, with a nuanced scope of discussion on the use of ESG/CSR terms.

Several businesses have begun to use memes as part of social media marketing. Although memes have been independently explored through various theories, their use in social media marketing has not yet been explored. This study analyzes theories used to study memes and suggests popular marketing theories to do the same for memes in social media marketing.

This study employed a mixed methodology. We used the Scopus database and the SPAR-4 protocol to gather, organize, and evaluate the literature. A bibliometric analysis was performed to understand the themes explored in the literature. Manual content analysis was performed to identify the theories used to elucidate study memes.

We profiled meme research through a bibliometric analysis. Relevance theory, Rhetoric theory, Theories of humor, Evolutionary theory, and the theory of conceptual blending are the most frequently used theories in meme literature. Furthermore, we found that the marketing theories used to study memes are limited.

The findings of this study will benefit academia, marketers, and social media managers by offering a comprehensive picture of theories used in meme research. It also suggests new avenues for conducting future research on memes based on identified theories.

This is one of the first known studies to employ both bibliometric and content analyses to review theories in meme literature. Furthermore, we suggest marketing theories and research questions to explain meme marketing.

This study examines the relationships among residents' event impact perceptions, attitude towards events, attitude towards sponsors and sponsor-related behavioural intentions (i.e. purchase intention and word-of-mouth).

Focusing on the Naha Marathon in Okinawa, Japan, as a research context, data were collected from residents of Okinawa who were familiar with the Naha Marathon and its sponsors (N = 322). Structural equation modelling was employed to test the hypotheses, developed based on theories of social exchange, image transfer and planned behaviour.

The findings revealed that residents’ perceptions of social event impacts, rather than economic and environmental impacts, were associated with attitudes towards the event. Such an effect was indirectly associated with purchase intentions and word-of-mouth intentions via attitude towards the sponsors.

The current research contributes to the literature on sport sponsorship, especially in participation-based sports, by exploring how event sponsors can enjoy fruitful returns on investment. The findings can extend our understanding by highlighting the importance of positive community engagement for sponsors. Sponsors who aim to enhance consumer behaviour should prioritize strategies aligning with the positive social impacts of events.