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There is a widely held belief that open government data (OGD) have the potential to generate both economic and social value. This study aims to empirically unpack the relationship between OGD, diversification activities and innovation in the pursuit of economic value creation by firms.

Using a matched sample comparison method and difference-in-differences analyses, the authors study the impact of OGD on innovation over time in the USA. The authors considered the open government directive in the end of 2009 in the USA as a policy intervention and collected 10 years of financial data of 79 firms that use OGD and 79 matched control firms in the USA. The authors compare US firms using OGD, with matched control firms, regarding the firms’ level of product diversification as a measure of innovative use of OGD.

The authors provide empirical evidence that OGD policy contributes toward innovation, and hence economic value creation, through product diversification. Firms that leverage OGD show superior product diversification in comparison to the matching control firms. The results suggest that OGD contribute to firms’ innovation and pursuit of economic value, as evidenced by their increased product diversification.

Although the extant literature concerning OGD has underscored the impact of OGD on innovation and economic value generation, there is a lack of empirical evidence in the literature. This study seeks to add to the extant literature by providing empirical evidence that contributes to the understanding of the relationship between OGD, diversification and innovation in the pursuit of economic value creation.

The purpose of this paper is to provide an empirical investigation of the idea that imperfectly informed consumers use simple signals to identify the characteristics of wine, for example, the geographical denomination. The reputation of a denomination will thus be an important guide for consumers when assessing individual wines.

The price–quality relationship is studied in a fairly homogenous geographical area where a large number of wine types is present. This is done by using a simple ordinary least squares (OLS) analysis on a database of more than 2,000 different red wines produced in a period of just four years in only one Italian region.

The results show that some denominations have a lower average quality score and that price differentials between denominations are linked to differences in average quality, although consumers tend to exaggerate the quality gap between prestigious denominations and others.

A producer in a prestigious denomination benefits from a substantial mark-up relative to an equally good producer from another denomination. Furthermore, denomination neutral wines have a stronger price–quality relationship than denomination specific wines.

Consumers should not be misled by what is on the bottle, but should rather consult wine guides to become better informed before purchasing.

The fact that quality and sensory characteristics often play a minor role in determining the price of a commodity is not immediately compatible with the postulate that consumers are well informed.

Unlike previous work, this paper investigates a limited area (Tuscany) and only red wines, thus making it possible implicitly to control for many other factors which might otherwise confound the price–quality relationship.

This study used qualitative discourse analysis to explore how researchers use the concept of ingenuity to understand the everyday work of social entrepreneurs. Data were drawn from a sample of 69 research articles published across 41 academic journals between 1998 and 2018. The findings showed ingenuity to be an underdeveloped concept in the social entrepreneurship literature and revealed a paucity of research on the everyday work performed by social entrepreneurs. A framework for studying the work of social entrepreneurs at the “scale of the everyday” through the lens of ingenuity is proposed, and recommendations for future research are provided.

The purpose of this study was to determine whether the indices of the meaning of work (MOW) change over time. The study sample included mid-level managers, with measurements taken twice, in 2006/2007 and in 2017/2018.

This survey-based study was conducted in Poland, a country that went through significant socio-economic transformations in the past decade. The MOW instrument, developed by the MOW international research group, was used to measure absolute and relative work centrality, societal norms regarding work, valued work outcomes and the importance of various work goals. The hierarchical regression analysis method was used for hypotheses testing.

The study results show that there were no statistically significant changes in either absolute or relative work centrality over the studied decade. The family remained the highest-ranked value, ahead of work and leisure held the third place. The role of religion and community has remained largely unchanged, with these domains ranked significantly lower compared to work, family and leisure. An important finding was that the preference for job stability has significantly increased in the studied decade. At the same time, there was a marked growth in preference for flexible and convenient work hours. The study concludes with implications for future research and for human resource development (HRD) practice.

The study makes an important contribution to the MOW and HRD literature by demonstrating that the main indices of MOW, as measured by the MOW instrument, tend to remain unchanged despite socio-economic changes in the society.

Though ciscentric discourses often claim that genitals alone define gender, public disciplining of gender deviance suggests a move toward a broader and less genital-focused concept of gender, even among people who explicitly object to the normalization of trans people in society. In this chapter, I explore genital focused and holistic concepts of embodied gender in public discourses about cisgender celebrities and then in trans writings about gender and fatness emerging around the time of the transgender tipping point of 2014. I argue that hyperfocus on genitals in ciscentric discourses about trans bodies not only misunderstands trans experiences of gender but also misrepresents the role of genitals in post-millennium discourses about cisgender bodies.

This article reconstructs the conditions under which displaced persons are integrated into their workplaces with their hosts. It identifies the characteristics of this pathway and provides guidance on the support that should be provided to these people. This support is part of social responsibility. Theories on professional integration/labour market integration (LMI) have been categorised and then arranged in a logical order to determine the stages of this integration. Theories on professional integration support for refugees were also reviewed and examined in relation to this categorisation. Six stages characterise professional integration: getting a job, its sustainability and its wage adequacy, its security and sustainability, career continuity and employability, the fact of being a full and equal participant and being an integrated part of the workforce and the meaningfulness of that job. The level of professional integration marks the quality of this integration. Each level encompasses the previous levels. Displaced persons should be supported throughout their careers to go beyond technical and behavioural skills and take a more holistic view of their tasks to find meaning in their work. While most research focuses on getting a job as a characteristic of occupational integration, this study found five other characteristics that were ordered. It also links vocational integration with social responsibility and provides guidance on how to help displaced people reach the final stage of this integration.

The rise of app-based work in the gig economy, particularly within the food delivery sector, challenges traditional employment paradigms and raises questions about the potential for achieving meaningful work experiences. This study explores whether such work can be considered meaningful for food delivery couriers in Poland.

This research adopts a qualitative, case-study approach, conducting 30 in-depth interviews with food delivery couriers in Poland. The study investigates how these workers perceive the meaningfulness of their work, focusing on the interplay between subjective and organisational aspects of their work.

The findings reveal that despite the precarious nature of app-based work, couriers often find meaningful experiences through perceived autonomy, gamified control and the physical demands of their job. The study highlights the dual nature of app work, where the same elements that contribute to worker engagement and a sense of independence also perpetuate exploitation and job insecurity.

The study’s reliance on a convenience sample of 30 interviews conducted via social media may not represent the broader population of food delivery couriers. Future research should expand the sample size and include a more diverse range of participants to improve generalisability.

The insights from this study can inform platform designers and policymakers to create more supportive environments for gig workers. Enhancing algorithmic transparency, providing better social protections and implementing fair gamification strategies can help mitigate the negative aspects of gig work and improve job satisfaction.

The study underscores the need for regulatory changes to ensure minimum guaranteed earnings and health and safety provisions for gig workers. By fostering a supportive and transparent work environment, the gig economy can better contribute to worker well-being and social equity.

This research contributes to the limited body of literature on meaningful work within the gig economy, particularly focusing on food delivery couriers in Poland. It provides new insights into how workers create and perceive meaningful work in a highly digitised and algorithmically managed environment.

The study aims at reviewing a synthesis of disclosure, transparency, and International Financial Reporting Standards (IFRS) implementation in an attempt to provide directions for future research. Prior research overwhelmingly supports that the IFRS adoption or effective implementation of IFRS will enhance high-quality financial reporting, transparency, enhance the country’s investment environment, and foreign direct investment (FDI) (Dayanandan, Donker, Ivanof, & Karahan, 2016; Gláserová, 2013; Muniandy & Ali, 2012). However, some researchers provide conflicting evidence that developing countries implementing IFRS are probably not going to encounter higher FDI inflows (Gheorghe, 2009; Lasmin, 2012). It has also been argued that the IFRS adoption decreases the management earnings in countries with high levels of financial disclosure. In general, the study indicates that the adoption of IFRS has improved the financial reporting quality. The common law countries have strong rules to protect investors, strict legal enforcement, and high levels of transparency of financial information. From the extensive structured review of literature using the Scopus database tool, the study reviewed 105 articles, and in particular, the topic-related 94 articles were analysed. All 94 articles were retrieved from a range of 59 journals. Most of the articles (77 of 94) were published 2010–2018. The top five journals based on the citations are Journal of Accounting Research (187 citations), Abacus (125 citations), European Accounting Review (107 citations), Journal of Accounting and Economics (78 citations), and Accounting and Business Research (66 citations). The most-cited authors are Daske, Hail, Leuz, and Verdi (2013); Daske and Gebhardt (2006); and Brüggemann, Hitz, and Sellhorn (2013). Surprisingly, 65 of 94 articles did not utilise the theory. In particular, four theories have been used frequently: agency theory (15), economic theory (5), signalling theory (2), and accounting theory (2). The study calls for future research on the theoretical implications and policy-related research on disclosure and transparency which may inform the local and international standard setters.

The research aims to investigate how digital transformation (DT), entrepreneurial orientation (EO) and socioemotional wealth (SEW) impact the financial performance of family firms in uncertain business environments. Drawing from existing literature, we propose that DT and EO drive firm performance. Additionally, we suggest a new role for SEW, which positively moderates this relationship in family firms, especially in terms of risk behavior and innovation for survival.

We used the STEP Consortium’s 2020–2021 database, derived from a global survey that explored how family businesses responded to environmental shocks. Following STEP’s definitions, we proposed three hypotheses and tested two models using structural equation modeling.

The findings show that EO significantly enhances the impact of DT on family firm performance. Family businesses exhibit a notable willingness to take strategic venture risks to protect their SEW. These findings align with conclusions drawn in related literature, supporting all hypothesized relationships proposed.

The study has made an applied contribution by challenging the misconception that family firms are outdated and provides insights into supporting their approach to entrepreneurship, innovation and transgenerational entrepreneurship. Furthermore, it provides business families and consultants with a new view of SEW as a strategic asset.

Our study adds to the literature by showing how entrepreneurial orientation catalyzes the positive impact of digital transformation on firm financial performance. We also highlight the contextual influence on family firm decision-makers' risk propensity, which affects SEW development and firm outcomes. This context dependency of SEW can hinder or enhance performance, offering new research and support avenues for family firms.