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This study aims to explore the intelligibility of communication with stakeholders as a result of accrual accounting adoption. It focuses on changes in the use of visual forms and the readability of text that occurred immediately after the adoption of accrual accounting in performance reports of Italian public universities.

The authors collect the stakeholder section of performance reports published before and after accrual accounting adoption. Then, the authors use manual and computer-assisted textual analysis. Finally, the authors explore the data using principal component analysis and qualitative comparative analysis.

This study demonstrates that switching from cash to accrual accounting provokes immediate changes in communication patterns. It confirms the significant reduction of readability and increase in visual forms after accruals accounting adoption. The results indicate that smaller universities especially put effort into increasing intelligibility while implementing a more complex accounting system. This study also finds a relation between the change in readability and the change in visual forms that are complementary, with the exception of several very large universities.

The findings underline the possibility of neutralising the adverse effects of accounting reform associated with its complexity and difficulties in understanding by the use of visual forms and attention to the document’s readability.

This paper adds a new dimension to the study of public sector accounting from the external stakeholder perspective. It provides further insight into the link between accrual accounting adoption and readability, together with the use of visual forms by universities.

The shortage of organ donors is an under-researched global issue that demands immediate attention. This attention should begin at the government level and related organizations. In Malaysia, the shortage of organ donations has been a pressing issue faced by the Ministry of Health Malaysia (MOH) for a considerable length of time. In reaction to this issue, the MOH deployed the Organ Donation Awareness Strategic Campaign Plan by using the platform of social media to disseminate information regarding organ donation to the public. However, the number of registrations is still low among Malaysians. Moreover, the observation from the literature shows that there are limited studies which have been initiated to focus on social media in the context of organ donation campaigns.

The quantitative research design has been used to understand the issue. Three hundred and eighty-four completed questionnaires were collected from the target sample, which comprised university students in Malaysia. For this study, partial least squares structural equation modelling was used for data analysis.

The result shows that information usefulness is vital because it will lead individuals to adopt organ donation information on social media. More specifically, predictors that positively influence youth or university students to accept information as useful are visual information, information sharing, accessibility of information, needs of information and attitude towards information. Subsequently, information usefulness positively influences information adoption. In the meantime, information quality and credibility do not significantly affect information usefulness.

The findings of this study may assist MOH or interested parties in designing a sound marketing strategy in the context of organ donation promotion by providing empirical evidence.

The study provides empirical evidence about information characteristics in the context of organ donation promotion.

This study aims to explore the impact of store atmospherics on urban bottom-of-the-pyramid consumers’ behavioural intentions to purchase apparel in an emerging African market context. This study also considers purchase antecedents to attitude, perceived behavioural control and social norms as determinants of urban bottom-of-the-pyramid consumers’ apparel behavioural intentions.

Using non-probability sampling, specifically purposive and interlocking sampling, data collection was secured from 881 economically active Namibian urban bottom-of-the-pyramid respondents through interviewer-administered questionnaires. Covariance-based structural equation modelling assessed the significant relationships among all constructs in the conceptual model.

This study found that for favourable apparel behavioural intentions of urban bottom-of-the-pyramid consumers to occur, apparel retailers should emphasise trust, perceived awareness and self-identity through apparel assortment and groupings, easy-to-read visible signage, together with competent, friendly and respectful sales personnel in their store atmospherics.

The findings of this study may guide apparel retailers in other emerging African markets to develop regional integration, market-based solutions and inclusive economic growth focusing on “non-essential” products, such as apparel, among urban bottom-of-the-pyramid consumers.

This study expands the intellectual boundaries of urban bottom-of-the-pyramid consumers’ behavioural intentions towards “non-essential” products. The theoretical framework supports the integration of both the stimulus-organism-response model and the theory of planned behaviour into one single model for empirical investigation. Additionally, adopting a novel theoretical framework helped identify the impact of store atmospherics from a bottom-of-the-pyramid perspective in an emerging African market context, such as Namibia.

This paper aims to explore how critical digital and data literacies are facilitated by testing different methods in the classroom, with the ambition to find a pedagogical framework for prompting sustained critical literacies.

This contribution draws on a 10-year set of critical pedagogy experiments conducted in Denmark, USA and Italy, and engaging more than 1,500 young adults. Multi-method pedagogical design trains students to conduct self-oriented guided autoethnography, situational analysis, allegorical mapping, and critical infrastructure analysis.

The techniques of guided autoethnography for facilitating sustained data literacy rely on inviting multiple iterations of self-analysis through sequential prompts, whereby students move through stages of observation, critical thinking, critical theory-informed critique around the lived experience of hegemonic data and artificial intelligence (AI) infrastructures.

Critical digital/data literacy researchers should continue to test models for building sustained critique that not only facilitate changes in behavior over time but also facilitate citizen social science, whereby participants use these autoethnographic techniques with friends and families to build locally relevant critique of the hegemonic power of data/AI infrastructures.

The proposed literacy model adopts a critical theory stance and shows the value of using multiple modes of intervention at micro and macro levels to prompt self-analysis and meta-level reflexivity for learners. This framework places critical theory at the center of the pedagogy to spark more radical stances, which is contended to be an essential step in moving students from attitudinal change to behavioral change.

Data storytelling courses position students as agents in creating stories interpreted from data about a social problem or social justice issue. The purpose of this study is to explore two research questions: What themes characterized students’ iterative development of data story topics? Looking back at six years of iterative feedback, what categories of data literacy pedagogy did instructors engage for these themes?.

This project examines six years of data storytelling final projects using thematic analysis and three years of instructor feedback. Ten themes in final projects align with patterns in feedback. Reflections on pedagogical approaches to students’ topic development suggest extending data literacy pedagogy categories – formal, personal and folk (Pangrazio and Sefton-Green, 2020).

Data storytelling can develop students’ abilities to move from being consumers to creators of data and interpretations. The specific topic of personal data exposure or risk has presented some challenges for data literacy instruction (Bowler et al., 2017). What “personal” means in terms of data should be defined more broadly. Extending the data literacy pedagogy categories of formal, personal and folk (Pangrazio and Sefton-Green, 2020) could more effectively center social justice in data literacy instruction.

Implications for practice include positioning students as producers of data interpretation, such as role-playing data analysis or decision-making scenarios.

Data storytelling has the potential to address current challenges in data literacy pedagogy and in teaching critical data literacy.

Course descriptions provide a template for future data literacy pedagogy involving data storytelling, and findings suggest implications for expanding definitions and applications of personal and folk data literacies.

This study aims to explore the findings related to data literacy skills for students to succeed in the digital age labor market and the role of university-industry collaborations (UICs) in the co-design and co-delivery of curriculum for the development of students’ data literacy.

The study uses an interview-based research methodology to gather insights from industry partners and stakeholders. The interviews focus on identifying key data literacy skills, understanding the significance of these skills and exploring the role of UICs in enhancing students’ data literacy.

The findings reveal several important data literacy skills for students. The most commonly mentioned skills include data evaluation/analysis, identifying the relevance of data and data protection in a sensitive manner. Participants also emphasized the importance of recognizing the interrelationships among data, adapting data across different contexts and strategically combining diverse data. The study emphasizes the role of universities in providing a well-rounded educational setting that fosters the development of data literacy skills. Additionally, it highlights the value of practical collaborations between universities and industries, enabling students to apply theoretical knowledge in real-world contexts.

The study highlights the interconnected nature of various data skills and emphasizes the significance of data literacy in navigating the complexities of the digital age labor market. It also sheds light on the role of UICs in codesigning and codelivering curricula to enhance students’ data literacy. The findings provide valuable insights into the practical implications for UICs in preparing students for the data-driven job market.

This article advocates that privacy literacy research and praxis mobilize people toward changing the technological and social conditions that discipline subjects toward advancing institutional, rather than community, goals.

This article analyzes theory and prior work on datafication, privacy, data literacy, privacy literacy and critical literacy to provide a vision for future privacy literacy research and praxis.

This article (1) explains why privacy is a valuable rallying point around which people can resist datafication, (2) locates privacy literacy within data literacy, (3) identifies three ways that current research and praxis have conceptualized privacy literacy (i.e. as knowledge, as a process of critical thinking and as a practice of enacting information flows) and offers a shared purpose to animate privacy literacy research and praxis toward social change and (4) explains how critical literacy can help privacy literacy scholars and practitioners orient their research and praxis toward changing the conditions that create privacy concerns.

This article uniquely synthesizes existing scholarship on data literacy, privacy literacy and critical literacy to provide a vision for how privacy literacy research and praxis can go beyond improving individual understanding and toward enacting social change.

The purpose of this study is to explore and understand, how strong financial literacy influences the cognitive biases of students in Germany while investing. Second, it also evaluates the most influential cognitive biases that students encounter when undertaking their investment decisions within this environment.

A quantitative approach is used to assess the relationship between financial literacy and students’ investment-related cognitive biases by using the frameworks proposed by Clercq (2019) and Pompian (2012).

The results advocate that the students’ financial literacy positively impacts their cognitive biases within the investment process. It additionally revealed the most significant biases regarding students’ investment decision-making and proposed the possible reasons behind their behavioral distortions.

The study provides a detailed review of the behavioral tendencies of the younger generation while investing and creates recommendations for prospective researchers.

This research lies at the junction of the behavioral finance field, suggesting that it assists in developing a theoretical framework of cognitive biases within students’ financial decisions. Furthermore, it serves as an addition to the financial management subject course that would provide valuable insights about, first and foremost, financial literacy and subsequently, the theory behind the investment process.

Currently, consumers of financial products and services have become more vulnerable to predatory financial institutions, especially in the aftermath of Covid-19 pandemic. Therefore, financial consumers like the persons with disabilities (PWDs) should be equipped with knowledge and skills to help them to evaluate complex financial products on offer in financial markets, especially in developing countries to avoid being victims of fraudulent lending. The purpose of this study is to establish whether customized financial literacy mediates the relationship between financial consumer protection and financial inclusion of PWDs’ owned MSMEs in rural Uganda post Covid-19 pandemic.

SmartPLS 4.0 was used to construct the measurement and structural equation models to test whether customized financial literacy significantly mediates the relationship between financial consumer protection and financial inclusion of PWDs’ owned MSMEs in rural Uganda post Covid-19 pandemic.

The results revealed a partial mediating effect of customized financial literacy in the relationship between financial consumer protection and financial inclusion of PWDs’ owned MSMEs in rural Uganda post Covid-19 pandemic. Conducting customized financial literacy increases financial consumer protection by 12 percentage points to promote financial inclusion of PWDs’ owned MSMEs in rural Uganda post Covid-19 pandemic.

This study focused only on customized financial literacy and financial consumer protection to promote universal financial inclusion of PWDs’ owned MSMEs post Covid-19 pandemic. Future studies may use data collected from other vulnerable groups amongst the unbanked population in developing countries, Uganda inclusive. In addition, this study also collected only quantitative data from the selected population. Further studies can be conducted using key informant interviews and focused group discussion to get the perceptions of the PWDs on being protected from exploitation by unscrupulous financial institutions.

The findings from this study can help policymakers in developing countries like Uganda to revise the existing consumer protection law to include strong clauses on protection of people with special needs like the PWDs. The law must ensure that they are not exploited by financial institutions because of their conditions. The law ought to make sure that the PWDs are educated about their rights in the financial market place and all information on financial products offered by financial institutions should be simplified and interpreted to them before they make consumption decisions.

To the best of the authors’ knowledge, the present study is amongst the first few studies to provide a meticulous and unique discourse on the ever increasing role of financial literacy combined with consumer protection to reduce consumption risks within the financial markets, especially in developing countries in the aftermath of global pandemic shocks. This study uses the social learning theory, theory of reasoned action and theory of planned behaviour to elucidate how customized financial literacy can enhance consumer protection to increase financial inclusion of groups with special needs like the PWDs who have become more susceptible to exploitation by unscrupulous financial institutions in under-developed financial markets, especially in post Covid-19 pandemic.

This study aims to assess the digital literacy of African library and information science (LIS) professionals. Digital literacy skills are required in the digital library environment.

Relevant literature was reviewed on this topic; previous study questionnaires, various university LIS curriculum, content analysis and job advertising were used for preparing the survey questionnaire. This study used an ex post facto research design. Purposive sampling was adopted in this study, and data were collected from Google form by sharing the research questionnaire by hyperlink which was undertaken from March 15, 2022 to May 24, 2022. The data were collected by a structured questionnaire. A four-point Likert scale was used to measure how library professionals acquired digital literacy skills. Content analysis of more than 500 job vacancies over the past three years (2018–2022) of library job advertisements was taken randomly.

This study’s findings show that the majority of the good at basic level of digital literacy skills at the same time have less in advanced digital literacy skills. The finding of this study shows the majority of them have to upgrade and learn about advanced digital literacy skills.

This study recommends adopting a new syllabus and updating a LIS curriculum based on the library’s technological development. Furthermore, this study’s potential result suggests more practical classes instead of theoretical study and it is useful to the library schools, associations, MOOC providers and lifelong learners.

This study is conducted with 102 African library professionals from 13 countries. This study discusses futuristic digital literacy skills and basic literacy skills. This study is beneficial to those who are preparing a new curriculum in LIS fields.