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The purpose of this paper is to test how framing of CSR messages, based on a value-theoretical framework, impacts consumer perception of the CSR message.

Quantitative study in the form of an online survey strongly inspired by classical experimental design.

Findings demonstrate that explicit communication of CSR framed as a corporate competence, and to some extent also as something personally relevant to the receivers, positively impacts evaluations of CSR messages and the companies behind them.

Findings indicate that CSR messages could increasingly emphasize corporate competence with a lesser focus on moral ideas and commitments, and that framing strategies can be effective in creating CSR messages that will be positively evaluated by young consumers.

This study contributes by providing new insights into how value-based framing of CSR messages can increase credibility and relevance and thus help facilitate the complicated task of communicating CSR by way of suggesting a new CSR communication strategy framework.

Infrastructure projects are expected to deliver value to their stakeholders long after completion. Project value is multi-dimensional and subjective and evolves over the project lifecycle. How stakeholders frame the expected value is central to the public debate about proposed infrastructure projects and influences the financing decisions; however, this framing is inadequately understood. The purpose of this paper is to develop new knowledge for shaping infrastructure projects by identifying the ways in which stakeholders frame project value at the project front end.

Three transport infrastructure projects are compared in a qualitative, document-based study. The authors map the dimensions of value at the project front end and identify stakeholders’ approaches to lifecycle-oriented framing of value.

Financial, social and comparative values are dominant in the project front end. The authors frame value into positive and negative dimensions and identify four themes in the lifecycle-oriented framing of value, including uncertainties, timing of cost and benefit realization, project relations and external sponsorship.

The research is limited through the focus on transport infrastructure projects and project front end only, the selection of cases from a single country and the use of document-based data. The systematic analysis approach has yielded novel analytical frameworks that will be useful for further research.

This study identifies value dimensions that are specific to transport infrastructure projects and proposes a framework to assist stakeholders and project managers to better assess and negotiate value when designing their projects.

Regional and comparative values are revealed as novel aspects of value specific to infrastructure projects. The alternative lifecycle-oriented frames offer a new way to understand and structure the co-creation of value and shape negotiation for investment decisions in the project. A portfolio perspective to investment decision making is proposed.

The elaboration of framing in social movement theory offers a different perspective than is typically taken in social marketing. This paper explores how social marketing may benefit from this alternate lens.

The construction, features and processes associated with collective action frames in social movements are examined and explored via two social causes: obesity and disaster preparation.

A social movement perspective on framing highlights the need to better understand variations in how groups may perceive a problem and its solutions. It suggests a range of considerations and options in constructing and participating in the development of collective action frames, which are suggested to benefit social marketing initiatives and, thus, society.

Further research in societal well-being and the meso-level of social change should consider adopting a social movement framing perspective. A list of questions is provided to guide future research.

Mobilising a group into action is often a necessary and effective step in realising social change. The questions raised in social movement framing will equip practitioners and researchers with greater understanding of the issue, the context and potential solutions, ultimately to encourage positive social movements and social benefit.

While calls have been made for broader perspectives in social marketing, little attention has been given to social movements. This paper offers a way forward with respect to framing.

The purpose of this paper is to study how young vocational school students in Finland frame themselves and their participation in society and whether they are seen in various media. The explorative research, with n = 213 vocational school and prepatory VALMA students as co-researchers, tells us that young vocational school students use value framing to create understandings of themselves as participants in society and in media. The purpose is this to present the breadth of their thinking and to draw conclusions from the empirical data produced solely by the co-researchers.

Explorative multidisciplinary research was done as co-research with n = 213 vocational school students in Finland. Research includes theoretical background and focuses on empirical qualitative data to further illustrate the explorative nature and results of the study.

The findings of the explorative co-research tell us that young vocational school students use value framing to create understandings of themselves as participants in society and in media. Co-researchers view themselves as missing in traditional media but find freedom on social media. Content from various media is viewed as reliable and trustworthy but also as problematic propaganda based on personal value framing. The relationship with traditional print media is strained because young people feel that media has othered them and continues to frame them negatively. While they look for that entertaining content across the media spectrum, bullying is an ever-present concern.

This study focused only on vocational school students in Finland. A broader sample of young people, or of minorities, could produce profound results on media literacy, relationships and power relations in the society. Also, framings of the various international media would provide content for analysis. More profound analysis of the data shall be done in the next phase of the research.

Study time was limited. More in-depth study will follow. Implications to future research, media consumption and framing should be done with a larger group of researchers and youth.

Social implications towards framing of youth in various media and the transfer of these framing as knowledge in larger society. This includes notions of power of various actors in media and in society at large.

Multidisciplinary explorative co-research on the topic is largely missing from academia. Additionally, the voices of those in the fringes of society is muted, whilst also those youth studying the vocational schools.

This paper aims to analyse the longitudinal performative effects of accounting, focusing on how accounting shapes the stability/instability of economic frames over time.

To explore the performative effects of accounting over time, a longitudinal case study narrates the transformation of a large, listed manufacturing company's financial strategy over 20 years. Using extensive document collection, the authors trace the shift from an “industrial” frame to a “shareholder value” frame in the mid-1990s, followed by the gradual entrenchment of this shareholder value frame until its decline in the wake of the financial crisis in 2008.

Our findings show how accounting has different performative temporalities, capable of precipitating sudden shifts between different economic frames and stabilising an ever-more entrenched and narrowly defined enactment of a specific frame. We conceptualise these different temporalities as performative moments and performative momentum respectively, explaining how accounting produces these performative effects over time. Moreover, in contrast to extant accounting research, the authors provide insight into the performative role of accounting not only in contested but also “cold” situations marked by consensus regarding the overarching economic frame.

Our paper draws attention to the longitudinal performative effects of accounting. In particular, the analysis of how accounting entrenches and refines economic frames over time adds to prior research, which has focused mainly on the contestation and instability of framing processes.

The purpose of this study is to examine consumer behaviors toward a bundle of tickets and lodging using two different message framing: (1) scarcity framing for a high demand event, the All-Star Game, and (2) discount framing for a lower demand event, an MLB mid-week game.

Data were collected through two online surveys of 836 sport consumers in total on Amazon Mechanical Turk (MTurk) and were analyzed using a mix of analysis of variances (ANOVAs) and analysis of covariance (ANCOVA).

Consumers are likely to buy products separately in a scarce situation. When discounts are offered as benefits of choosing a bundle, consumers with high willingness to pay (WTP) have higher purchase intentions (PI) and perceived value toward cumulative discounts.

This is the one of few studies that investigate (1) price bundling of products from two disparate industries where consumer demands fluctuate, (2) the effects of scarcity in a bundle, and (3) all possible discount messaging in a bundle.

The purpose of this study is to investigate the effects of attribute frames and justifications on capital budgeting decisions and to examine whether the requirement to provide justification for a capital budgeting decision moderates the effect of attribute frames.

One-hundred and eleven participants made a capital budgeting decision in an experimental case that manipulated the frame of the financial evidence provided and the requirement to provide a justification.

Results suggest that both attribute frames and justifications affect capital budgeting decisions but the requirement to provide justifications did not moderate the effect of attribute frames.

This study contributes to the capital budgeting literature by identifying two factors that may bias judgments. This study also contributes to the framing literature by examining one potential method of moderating framing effects – requiring justification for decisions.

The purpose of this paper is to examine why companies assure some of the information found in their integrated reports, possible changes required to existing assurance practices and the motivation for either seeking to expand current technologies of assurance or to maintain the status quo.

The research is exploratory/interpretive. Data are collected from detailed interviews with preparers and assurance experts. Framing theory provides the data analysis framework.

Three broad views on assurance are identified. An expectation management perspective focusses on the role of assurance as a legitimisation tool and requires no changes to existing assurance standards. A value-adding perspective emphasises the role of assurance in improving the usefulness of information being reported to stakeholders and its function as part of a broader corporate governance system. This can evolve into a change-potential outlook in terms of which assurance is used to promote positive organisational change, something which may require the development of new standards/guidelines for assuring integrated reports.

Only preparers and assurance experts are engaged to explore the rationale for seeking to have parts of an integrated report assured. The views of the broader stakeholder community are not taken into account. The study is also limited to a single jurisdiction where integrated reporting practices are relatively well established.

Assurance of non-financial information cannot be understood only in terms of broad drivers such as firm size, environmental impact or listing status. It is inextricably linked with the perceived relevance of integrated (or sustainability) reporting and the value which assurance provides to an organisation and its stakeholders.

The study complements the mainly quantitative research on determinants of assurance of environmental or social disclosures. It is one of the few to provide primary evidence on the reasons for having these types of disclosures assured and how this informs the need for changes to existing assurance practices. The paper is also one of the first to deal with the assurance of environmental or social information in an integrated reporting context.

The purpose of this paper is to better understand how issues may be framed in public debate. The outcomes of this debate affect organizations. The study is based on the seven types of framing identified by Hallahan and scrutinizes which of these types is utilized, and how this is done, in the case of human rights issues.

For this study a secondary analysis of academic papers on human rights issues was conducted. After a literature search, 40 papers originating from 23 different journals were further analyzed. Where the researchers described the framing of human rights issues, the type of framing was identified according to the typology and mode of utilization.

In the case of human rights, all seven framing types were found; however, the most common were the framing of attributes in which the economic or cultural context was emphasized and the framing of situations pointing out power differences between the actors.

The study underlines the complexity of framing and the importance of awareness of framing processes. It shows that the framing typology provides valuable insights into the debate on social issues, inspiring further research.

This study provides a better understanding of the processes of issue framing, an important part of corporate communication strategies.

The study adds to actor and audience awareness of framing.

Insights from framing theory are applied to the debate on social issues, thereby offering a fresh perspective on research in this field and relevant to corporate social responsibility.

The purpose of this paper is to explore how the framing of numbers may be related to the distance between the information provider and information users.

The design of the paper is a case study, in an organizational situation where there are perceived problems in producing stable inscriptions for reporting to users at a distance. The study focuses on the top management level in a small‐sized publicly‐funded theater. The qualitative research design incorporates interviews, observations and document analysis.

The paper illustrates how knowledge and understanding of the circumstances of measurement form a substantial part of what constitutes “distance” between an accounting user and the referred context. It is argued that the framing of numbers may be utilized as a means to control action at a distance. The findings also imply that the use of measurements regarding intangibles may be perceived as useful for purposes beyond internal management.

The paper contributes in two ways to prior research on accountability relations and accounting as an enabler of action at a distance: it elaborates on what constitutes a distance, and it also adds an emphasis on reciprocal behavior by the provider of information in an accountability relation.