Purpose This study aims to offer a bibliometric and coding analysis of blockchain articles published in the accounting, auditing and accountability fields. Design/methodology/approach The data were collected using the...
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Purpose This study aims to offer a bibliometric and coding analysis of blockchain articles published in the accounting, auditing and accountability fields. Design/methodology/approach The data were collected using the Scopus database and a bibliometric and qualitative coding analysis with the keywords "blockchain" and "accounting" or "auditing" or "accountability." Of the 514 initial sources, 93 peer-reviewed papers, book chapters and conference proceedings in the areas of business, management and accounting were finally selected. Nonscientific sources such as nonpeer-reviewed books and white papers were excluded. Findings This study reveals a promising and multidisciplinary field of research dominated by scholars and less by practitioners. Qualitative research, especially discourse analysis, is the most used method among authors. This study gives some useful insights about blockchain's definition and characteristics, business models, processes involved, connection with other technologies and relationships with accounting theories. Among the most interesting insights, the results confirm that technology as an external force can create an intersection among several research areas: accounting, auditing, accountability, business, management, computer science and engineering fields. Finally, in terms of research themes, although blockchain has a clear effect on auditing accounting, the links with the area of accountability are less clear and validated. Originality/value This study highlights the current state of the field, combining methodological approaches and providing valuable future research insights. Additionally, it is also a starting point for professionals to fully understand blockchain's characteristics and potential with a constructive and systemic approach.
While research suggests that workarounds are generative mechanisms for an organisation's innovation, it remains unclear what organisational structure facilitates workarounds’ emergence. This study investigates th...
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While research suggests that workarounds are generative mechanisms for an organisation's innovation, it remains unclear what organisational structure facilitates workarounds’ emergence. This study investigates the organisational structure that underpins workarounds to manifest. It examines four Indonesian case studies focusing on the units producing managerial reports, where workarounds are widely observable. open coding is used to analyse interview texts. It finds that a brokerage structure creates workarounds: a “data” broker retrieves data from various sources, processes them, and transfers them to various stakeholders. Therefore, these insights contribute to workarounds research and practices regarding the workaround-enabled structure, which is previously unknown.
Social media is an arena of debate for contentious political and social topics. One conservation topic debated online is the acceptability of trophy hunting, a debate that has implications for national and internation...
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Social media is an arena of debate for contentious political and social topics. One conservation topic debated online is the acceptability of trophy hunting, a debate that has implications for national and international policy. We used a mixed-methods approach (grounded theory and quantitative clustering) to identify themes in the trophy hunting debate on Twitter. We examined commonly co-occurring categories that describe people's stances on trophy hunting. We identified 12 categories and 4 preliminary archetypes opposing trophy hunting-activism, scientific, condemning, and objecting-whose opposition derived from different moral reasoning. Few tweets (22) in our sample of 500 supported trophy hunting, whereas 350 opposed it. The debate was hostile;7% of tweets in our sample were categorized as abusive. Online debates can be unproductive, and our findings may be important for stakeholders wishing to effectively engage in the trophy hunting debate on Twitter. More generally, we contend that because social media is increasingly influential, it is important to formally contextualize public responses to contentious conservation topics in order to aid communication of conservation evidence and to integrate diverse public perspectives in conservation practice.
This study qualitatively examines the major themes of suicidality expressed on Twitter and the overarching relationships between categories. We collected suicide related tweets using 4 sets of key terms provided in 5 ...
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ISBN:
(纸本)9781665401326
This study qualitatively examines the major themes of suicidality expressed on Twitter and the overarching relationships between categories. We collected suicide related tweets using 4 sets of key terms provided in 5 previous studies, followed by qualitative analysis of 8,000 randomly selected tweets. We found a total of 30 categories, which were grouped into three major themes: issues that are related to personal, interpersonal, and societal. Everyday issues, including emotions and relationships were most abundantly discussed through the lens of personal (36%) and interpersonal (14%) perspectives. Individuals also expressed suicidality when discussing diverse societal issues (50%), such as health and politics, and show the importance of the well-being of the general public to suicidality at the individual level.
The transition of newspapers from traditional revenue models to digital advertising-based models has been fraught with financial peril, with many formerly strong news organizations laying off journalists or closing en...
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The transition of newspapers from traditional revenue models to digital advertising-based models has been fraught with financial peril, with many formerly strong news organizations laying off journalists or closing entirely. The launch of The Athletic, a subscription-only digital site for sport coverage and opinion, has been watched with great interest within the sports journalism world, as it represents a new method of financing journalistic endeavors. The majority of hires at The Athletic over its first few years have been marketable writers from traditional newspaper backgrounds. This study utilizes a qualitative methodology to examine introductory stories written by new hires to The Athletic (N = 88). Through open coding, the study evaluated these stories for common themes relating to the authors’ newfound employment and transition to a supposedly new model of journalism. The study found three overarching themes, centered on the writers’ explanations of their own biographical backgrounds, attempts to convince the audience of the superiority of the new editorial model being employed by The Athletic, and communicating to the audience what they should expect and deserve. Framing theory is utilized as a guiding theoretical perspective as themes from the stories, and their underlying implications are discussed.
This article describes three analyses of ethnographic interviews conducted with violent and nonviolent political activists. The findings show that the deliberations of violent and nonviolent activists focus on state v...
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This article describes three analyses of ethnographic interviews conducted with violent and nonviolent political activists. The findings show that the deliberations of violent and nonviolent activists focus on state violence and rational choice calculations (Studies I and II), while nonviolent activists moreover consider perceptions of themselves and state actors, among other factors (Study II). In a highly repressive setting, nonviolent activists choose individual over collective resistance (Study III). By revealing how violent and nonviolent activists reason about their behaviour, the findings complement statistical analyses of datasets on external factors, such as economic conditions, political institutions, social networks or political events. Such datasets are typically readily available or can be constructed from publicly available data, while interview transcripts are more time-consuming to assemble. Furthermore, replicable quantitative methods are not straightforwardly applied to qualitative interviews. This article instead applies Spradley's ethnographic analysis (Study I) and Corbin and Strauss's grounded theory (Studies II and III) to examine interview transcripts. In addition to the substantive findings, the analyses make a methodological contribution to qualitative studies of interviews by systematically identifying each factor addressed by an interview transcript.
Grounded theory methodology (GTM) is an extensive research methodology that is immensely active in numerous social science research fields. It is by far one of the most popular techniques applied in qualitative resear...
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Grounded theory methodology (GTM) is an extensive research methodology that is immensely active in numerous social science research fields. It is by far one of the most popular techniques applied in qualitative research. The challenge in using such methods might appear in their complexity. Several steps of coding and analysis in GTM can be fuzzy and multifaceted for novice researchers specialised in Information Systems (IS) fields, knowledge management, and broad applications of IS. The current study suggests a design framework for novices in qualitative research that presents GTM as a set of techniques characterised graphically, allowing the extraction of grounded results and a set of pragmatic analysed data classifications rather than only concentrating on implementing a grounded "theory". Hence, the research stresses using the term "grounded techniques", permitting the creation of grounded categories to strengthen qualitative research results' rigour. The proposed framework meticulously exemplifies how an organised set of phases in a research design can enlighten the novice researcher while conducting a study in knowledge absorptive capacity using a comprehensive GTM process to enforce the understanding of GTM techniques.
Dashboards are one of the most common use cases for data visualization. and their design and contexts of use are considerably different from exploratory visualization tools. In this paper. we look at the broad scope o...
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Dashboards are one of the most common use cases for data visualization. and their design and contexts of use are considerably different from exploratory visualization tools. In this paper. we look at the broad scope of how dashboards are used in practice through an analysis of dashboard examples and documentation about their use. We systematically review the literature surrounding dashboard use, construct a design space for dashboards, and identify major dashboard types. We characterize dashboards by their design goals, levels of interaction, and the practices around them. Our framework and literature review suggest a number of fruitful research directions to better support dashboard design, implementation, and use.
The objective of this research study is to present the critical success factors (CSFs) for data governance (DG). This paper reports on a single case study where data are gathered through semi-structured interviews fol...
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The objective of this research study is to present the critical success factors (CSFs) for data governance (DG). This paper reports on a single case study where data are gathered through semi-structured interviews following the CSF approach and analyzed by applying open, axial, and selective coding techniques. The findings are presented as seven CSFs, which are ranked in order of importance. Furthermore, we highlight the need to better understand the relationships (interconnectedness) between the CSFs.
Previous research has not focused sufficiently on the activities that are required to introduce an effective data governance programme. This is coupled with the fact that the strategic importance of data governance is...
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Previous research has not focused sufficiently on the activities that are required to introduce an effective data governance programme. This is coupled with the fact that the strategic importance of data governance is growing. As result, this research study aims to identify the critical success factors (CSF) for data governance and the associated recommended actions that would enable organisations to introduce an effective data governance programme. This paper reports on a single case study in a large telecommunications service provider in Saudi Arabia. The data are (1) gathered through semi-structured interviews that follow the CSF approach and (2) analysed by applying open, axial, and selective coding techniques. The findings of this research are presented as nine CSFs, which are ranked in order of importance, and include actions recommended for each CSF. Based on our case analysis, having 'business-driven data integration strategies' was the most important factor for data governance.
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