Martin Kornberger, Clarissa Ruth Marie Schott, Dan-Richard Knudsen and Christian Andvik
This paper aims to point to the shift in the temporal orientation, going from reporting on the past to creating insights about the future, which might be suggestive of perennial…
Abstract
Purpose
This paper aims to point to the shift in the temporal orientation, going from reporting on the past to creating insights about the future, which might be suggestive of perennial managerial attempts to push the boundaries of bounded rationality.
Design/methodology/approach
In this essay, the authors want to critically engage with the concept of “data-driven management” in the context of digitalization. To do so, they sketch the edges of current discourses around the emerging idea of data-driven management and its relationship with the inner workings of organizations from an accounting perspective. They question the often-times supposed objectivity and increased rationality of the concept and instead introduce the idea of becoming “data-curious” (before being data-driven).
Findings
The authors observe that this push also seems to be accompanied by trends of individualized decision-making and prevailing hopes of technology to solve organizational problems. They therefore suggest that it is valuable for current debates to take a moment to give attention, in practice and in research, to the role of temporality, benefits of collective decision-making and changes in professions (of accountants).
Originality/value
The aim of this paper is to spark curiosity and engagement with the phenomenon of data-driven management by outlining a novel set of potential future pathways of research and point towards methods that might help studying the questions arising for a data-curious approach.
Details
Keywords
Zhigang Cai, Pengzhu Zhang and Xiao Han
The paper is to explore crowdfunding success determinants from the reward menu design aspect, distinguishing from extant studies focusing on characteristics of project creators or…
Abstract
Purpose
The paper is to explore crowdfunding success determinants from the reward menu design aspect, distinguishing from extant studies focusing on characteristics of project creators or crowdfunding projects and funding dynamics. Both the number of reward options and price differentiation of rewards are considered.
Design/methodology/approach
The authors use the quadratic model to identify a curvilinear relationship between the number of reward options and crowdfunding success, by running regressions on data collected from one of the most influential reward-based crowdfunding platforms in China. In addition, they explore the moderating effect of price differentiation on the curvilinear relationship.
Findings
The authors find an inverted U-shape relationship between the number of reward options and the optimal number of options is around 10. In addition, they find that the curvilinear relationship is moderated by reward price differentiation.
Practical implications
This paper has managerial implications for crowdfunding project creators and platform managers. To achieve better crowdfunding outcomes, a proper number of reward options with diversified reward prices should be provided.
Originality/value
The paper contributes to the literatures in antecedents of crowdfunding success from reward menu design aspect based on theories in investment and purchasing decision making. It is different from existing studies focusing on the characteristics of project creators and crowdfunding projects or funding dynamics. It also parallels retirement contribution plan design studies by exploring the reward menu design in the crowdfunding context.
Details
Keywords
Valentina Beretta, Maria Chiara Demartini and Charl de Villiers
Integrated reporting (IR) provides a joint overview of an organisation’s financial and sustainability performance and strategies. While the prior literature often critiques IR’s…
Abstract
Purpose
Integrated reporting (IR) provides a joint overview of an organisation’s financial and sustainability performance and strategies. While the prior literature often critiques IR’s potential to entrench injustice, a systematic approach has not been followed. Therefore, this paper provides a systematic literature review, uncovering IR injustices, informing the development of an IR injustice assessment framework to identify injustices and a research agenda.
Design/methodology/approach
Combining Flyvbjerg’s phronetic social science and the phases of the IR idea journey to focus on injustice, this paper reviews published IR articles to inform a critique of IR. As a result, we identify specific injustice(s), the actors responsible for them, as well as the victims, as a basis for recommendations for praxis through the development of an IR injustice assessment framework and a research agenda.
Findings
We find that different approaches are needed in each phase of the IR idea journey. In the (re)generation phase, a pluralistic approach to IR is needed from the very beginning of the decision-making process. In the elaboration phase, the motivations and the features of IR are assessed. In the championing phase, IR champions support radical innovation, whereas IR opponents are obstructing its spread. In the production phase, the extent to which IR and integrated thinking are linked to the business model is assessed. Finally, we find that IR’s impact is often limited by the symbolic implementation of its tenets.
Practical implications
The findings suggest a need for companies to rethink the ways in which IR is implemented and used to analyse the ways in which IR is supported and disseminated within and outside the organisation, to focus on internal processes and to reflect on the expected impact of IR on the company’s stakeholders.
Originality/value
This study represents the first systematic approach to identifying IR-related injustices, involving how IR adoption might create injustices and marginalise certain stakeholder groups, and offering recommendations for praxis. Furthermore, the paper details the role of IR in either mitigating or amplifying these injustices and develops a research agenda.
Details
Keywords
Aydemir Okay, Pedja Ašanin Gole and Ayla Okay
The purpose of this paper is to explore how the health ministries of Turkey and Slovenia use Twitter as government agencies obliged to communicate with the public.
Abstract
Purpose
The purpose of this paper is to explore how the health ministries of Turkey and Slovenia use Twitter as government agencies obliged to communicate with the public.
Design/methodology/approach
This study employed a content analysis methodology to examine how Turkish (TR) and Slovenian (SLO) health ministries use Twitter for informing and encouraging behavior change in the public. A total of 662 “tweets” were analyzed. Drawing on prior studies, a coding scheme was developed and employed, and χ2 and t-tests were conducted for data analysis. Additionally, this study aimed at effecting a content analysis according to the “four models” method of Grunig and Hunt regarding efforts made to build communication with the public.
Findings
This study uncovered that the TR and SLO health ministries did not utilize two-way communication principles for Twitter communication, and their frequency of Twitter use is inadequate.
Research limitations/implications
The sampled tweets were selected by using a scientific sampling method. However, this might not have been substantial enough to represent the entirety of tweets in the study timeframe. Analyzing tweets across a longer timeframe would be helpful in confirming this study's findings. This study was also limited to two countries and to publicly available tweets; the messages of health ministries' followers to the ministries themselves were not examined. The findings of this study may not be generalizable to other countries. Other potential studies, with a particular focus on this topic, may be able to measure individual perceptions of the credibility and usefulness of messages from health ministries and their willingness to engage in two-way communication.
Originality/value
This study is one of the first to evaluate how the health ministries of Turkey and Slovenia communicate on Twitter and to apply the four models of Grunig and Hunt with regard to Twitter. This study also identified that noncompeting government agencies were not minded to communicate with their publics.