Vida Botes, Howard Davey, Daniel Esposo and Bruce Rust Smit
Before the COVID-19 pandemic, the last time a crisis affected businesses worldwide by putting economies into hibernation was in 1918 – the Great Influenza Pandemic. Environmental…
Abstract
Purpose
Before the COVID-19 pandemic, the last time a crisis affected businesses worldwide by putting economies into hibernation was in 1918 – the Great Influenza Pandemic. Environmental, social and governance frameworks require businesses to respond to such crises as it significantly changes the business environment. With approximately 2.84 million accountants existing across 130 countries, this study aims to determine whether the accounting profession responded to this crisis. As these responses can provide insights into the type of activities accountants performed during the lockdown, the authors analysed them for emerging themes and identified changes in the way that accountants performed tasks.
Design/methodology/approach
Using search engines, the authors examined publicly available secondary sources such as websites of professional bodies, the Big Four and mid-tier accounting firms and government organisations using the keyword “COVID-19” to identify responses on issues faced by accountants during the 2020 lockdown period in New Zealand. The authors used interpretive text analysis to examine the responses for emerging themes.
Findings
The accountants’ responses to the COVID-19 pandemic emphasised information technology and soft skills but most importantly the interaction, integration and immersion of technical skills with information technology and soft skills. The findings also highlight changes in the way accountants performed their tasks.
Originality/value
The study insights enable accounting academics to better understand the interconnection between hard and soft skills for incorporating it in syllabi, thereby preparing students for future roles. In addition, the study findings will assist both practitioners and researchers to explore the emerging changes in the way accountants perform their tasks.
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Keywords
Alena Kostyk and Bruce A. Huhmann
Two studies investigate how different structural properties of images – symmetry (vertical and horizontal) and image contrast – affect social media marketing outcomes of consumer…
Abstract
Purpose
Two studies investigate how different structural properties of images – symmetry (vertical and horizontal) and image contrast – affect social media marketing outcomes of consumer liking and engagement.
Design/methodology/approach
In Study 1’s experiment, 361 participants responded to social media marketing images that varied in vertical or horizontal symmetry and level of image contrast. Study 2 analyzes field data on 610 Instagram posts.
Findings
Study 1 demonstrates that vertical or horizontal symmetry and high image contrast increase consumer liking of social media marketing images, and that processing fluency and aesthetic response mediate these relationships. Study 2 reveals that symmetry and high image contrast improve consumer engagement on social media (number of “likes” and comments).
Research limitations/implications
These studies extend theory regarding processing fluency’s and aesthetic response’s roles in consumer outcomes within social media marketing. Image posts’ structural properties affect processing fluency and aesthetic response without altering brand information or advertising content.
Practical implications
Because consumer liking of marketing communications (e.g. social media posts) predicts persuasion and sales, results should help marketers design more effective posts and achieve brand-building and behavioral objectives. Based on the results, marketers are urged to consider the processing fluency and aesthetic response associated with any image developed for social media marketing.
Originality/value
Addressing the lack of empirical investigations in the existing literature, the reported studies demonstrate that effects of symmetry and image contrast in generating liking are driven by processing fluency and aesthetic response. Additionally, these studies establish novel effects of images’ structural properties on consumer engagement with brand-based social media marketing communications.
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Environmental and social problems are tightly linked in coupled social–ecological systems in the Arctic. This chapter will discuss the importance of equity as a factor in the…
Abstract
Environmental and social problems are tightly linked in coupled social–ecological systems in the Arctic. This chapter will discuss the importance of equity as a factor in the adaptive capacity of a region undergoing relatively rapid climate change and simultaneous land-use change (petroleum development) in the northwest Russian Arctic. Relative to North America, attempts to implement some kind of economic or legal equity with regard to massive industrial development are token at best. Unfortunately, in the current situation, legal rights to land and resources are neither likely to materialize nor, even if they did, to facilitate adaptive capacity on the part of Nenets herders. As such, herders lack power over important decisions pertaining to the manner in which development proceeds on their traditional territories.
Russia's northern lands have been developed along starkly different lines than those of Europe and North America. Yet the limited literature of resilience in northern social–ecological systems is derived almost exclusively from North American experiences with co-management. Recent work on the Yamal Peninsula indicates that even with a sustained commitment to active engagement, only incremental change is expected. Western-style legislative campaigns and overnight blanket solutions are far less likely to bear fruit and may, in fact, be counterproductive. The prescriptive approaches from four different analyses of the Yamal situation are compared, with special attention devoted to their respective assessments of resilience. Fortunately, the retention of youth within the nomadic population of tundra Nenets appears to be high, providing a positive indicator of overall resilience in this particular social–ecological system.
Mauricio Losada-Otalora, Nathalie Peña-García and Jorge Juliao-Rossi
This study aims to identify the groups of value cocreators in the context of social media in the retail banking industry and resources that predict customer membership among…
Abstract
Purpose
This study aims to identify the groups of value cocreators in the context of social media in the retail banking industry and resources that predict customer membership among different groups of value cocreators.
Design/methodology/approach
This study reviewed the literature and developed measurement instruments for the constructs of interest. Data were collected from 406 customers in an emerging market in 2019 and analyzed using latent profile analysis.
Findings
This study identified three profiles of value cocreators on social media based on the actual practices of resource integration that enliven value cocreation. Second, this study explains the differences in the performance of resource integration practices to cocreate by the types of resources that customers integrate into social media. Third, this study fills the need for knowledge of value cocreation in different contexts and industries (e.g. banks).
Originality/value
This study analytically relates a set of resources to the variety and intensity of the value cocreation practices adopted by bank customers in interactive environments. The emphasis on how value cocreation practices in online environments combined with customer resources (e.g., a person-centered approach) allows to identify unique profiles of value cocreators on social media. The findings inform managers of the profiles of cocreators, which customers are more attractive as value cocreators on social media, and which resources managers should help customers develop to increase cocreation on social media.