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Article
Publication date: 31 October 2023

Tri Lam, Jon Heales and Nicole Hartley

The continuing development of digital technologies creates expanding opportunities for information transparency. Consumers use social media to provide online reviews that are…

Abstract

Purpose

The continuing development of digital technologies creates expanding opportunities for information transparency. Consumers use social media to provide online reviews that are focused on changing levels of consumer trust. This study examines the effect of perceived risk that prompts consumers to search for online reviews in the context of food safety.

Design/methodology/approach

Commitment-trust theory forms the theoretical lens to model changes in consumer trust resulting from online reviews. Consumer-based questionnaire surveys collected data to test the structural model, using structural equation modelling (SEM).

Findings

The findings show when consumers perceive high levels of risk, they use social media to obtain additional product-related information. The objective, unanimous, evidential and noticeable online reviews are perceived as informative to consumers. Perceived informativeness of positive online reviews is found to increase consumers trust and, in turn, increase their purchase intentions.

Originality/value

The findings contribute to the knowledge of online review-based trust literature and provide far-reaching implications for information system (IS)-practitioners in business.

Details

Aslib Journal of Information Management, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2050-3806

Keywords

Article
Publication date: 3 May 2016

Acklesh Prasad, Peter Green and Jon Heales

This paper aims to investigate whether organisations in developing economies legitimise their level of profit.

Abstract

Purpose

This paper aims to investigate whether organisations in developing economies legitimise their level of profit.

Design/methodology/approach

Organisations’ level of profit is evaluated against the readability of sections of information available in the corporate annual reports. These sections include the Chairman’s Report, the Chief Executive Officer Report and the Notes to the Accounts.

Findings

More profitable organisations report more readable information in their corporate annual reports. Information in the non-mandatory sections of the report (Notes to the Accounts) is more readable compared to the information in the mandatory sections of the report (Chairman’s Report). Larger organisations report more readable information. Public Enterprises report more readable information compared to the Publicly Listed Companies.

Research limitations/implications

Organisations in the developing economies are aware of their role in their society. They respond to instances of possible violation of the implied social contract by sharing information in ways that relays news in certain ways.

Practical implications

Evidence of presence of legitimising activities by organisations would imply the need to strengthen the regulatory and monitoring guidelines to ensure efficient use of society’s resources and a fair rent charge for the utilities.

Social implications

There is a greater need to monitor and question organisations’ level of earned profit to ensure it is necessary to maintain their operations.

Originality/value

This study is the first attempt to investigate organisations’ immediate legitimising activities in relation to their reported profit.

Details

Accounting Research Journal, vol. 29 no. 1
Type: Research Article
ISSN: 1030-9616

Keywords

Article
Publication date: 2 May 2017

Ellie (Larelle) Chapple, Reza Monem and Peter Green

286

Abstract

Details

Accounting Research Journal, vol. 30 no. 01
Type: Research Article
ISSN: 1030-9616

Content available
Article
Publication date: 3 May 2016

Ellie (Larelle) Chapple

863

Abstract

Details

Accounting Research Journal, vol. 29 no. 1
Type: Research Article
ISSN: 1030-9616

Article
Publication date: 6 August 2020

Mojtaba Talafidaryani

While the dynamic capabilities perspective is the most cited strategic theory in the information systems field of research, little effort has been made to review and integrate the…

2299

Abstract

Purpose

While the dynamic capabilities perspective is the most cited strategic theory in the information systems field of research, little effort has been made to review and integrate the associate literature of this perspective in the field. Accordingly, this paper aims to systematically analyze the information systems literature on dynamic capabilities and provide a holistic understanding of the topical composition and trend of dynamic capabilities studies in information systems research.

Design/methodology/approach

Using latent Dirichlet allocation as the text analysis algorithm, the author conducted a topic modeling of the dynamic capabilities corpus in the information systems field of research to quantitatively review, summarize and classify the prior literature. The review covered 191 articles published on dynamic capabilities between 1998 and 2018 in pioneering information systems journals and conference proceedings.

Findings

In accordance with the topic modeling results, the topical composition of the dynamic capabilities corpus in information systems research dominantly includes seven themes titled T1. Information systems value, T2. Information systems change, T3. Digitalization, T4. Information systems agility, T5. Big data, T6. Information systems innovation and T7. Information systems alignment. Also, the overall and topical trend of dynamic capabilities studies in the information systems field of research were revealed. The trends indicated that the investigated domain and its prominent sub-domains have generally had positive productivity over the past years.

Originality/value

The current study contributes to the domain by developing knowledge and improving literature on dynamic capabilities in information systems research, discovering the main topics of interest for information systems researchers to deploying the dynamic capabilities perspective in their studies, and prioritizing the future information systems research on dynamic capabilities based on the identified trends of topics.

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