scholarly journals Accounting, accountability, social media and big data: revolution or hype?

2017 ◽  
Vol 30 (4) ◽  
pp. 762-776 ◽  
Author(s):  
Michela Arnaboldi ◽  
Cristiano Busco ◽  
Suresh Cuganesan
Keyword(s):  
Social Media ◽  
Big Data ◽  
Future Research ◽  
Data Governance ◽  
Content Type ◽  
Knowledge Based ◽  
Decision Making Processes ◽  
Key Aspects ◽  
The Impact

Purpose The purpose of this paper is to outline an agenda for researching the relationship between technology-enabled networks – such as social media and big data – and the accounting function. In doing so, it links the contents of an unfolding area research with the papers published in this special issue of Accounting, Auditing and Accountability Journal. Design/methodology/approach The paper surveys the existing literature, which is still in its infancy, and proposes ways in which to frame early and future research. The intention is not to offer a comprehensive review, but to stimulate and conversation. Findings The authors review several existing studies exploring technology-enabled networks and highlight some of the key aspects featuring social media and big data, before offering a classification of existing research efforts, as well as opportunities for future research. Three areas of investigation are identified: new performance indicators based on social media and big data; governance of social media and big data information resources; and, finally, social media and big data’s alteration of information and decision-making processes. Originality/value The authors are currently experiencing a technological revolution that will fundamentally change the way in which organisations, as well as individuals, operate. It is claimed that many knowledge-based jobs are being automated, as well as others transformed with, for example, data scientists ready to replace even the most qualified accountants. But, of course, similar claims have been made before and therefore, as academics, the authors are called upon to explore the impact of these technology-enabled networks further. This paper contributes by starting a debate and speculating on the possible research agendas ahead.

An experimental investigation of the impact of using big data analytics on customers’ performance measurement

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Marwa Rabe Mohamed Elkmash ◽  
Magdy Gamal Abdel-Kader ◽  
Bassant Badr El Din
Keyword(s):  
Big Data ◽  
Performance Measurement ◽  
Data Analytics ◽  
Positive Impact ◽  
Big Data Analytics ◽  
Unstructured Data ◽  
Future Research ◽  
Web Based ◽  
Content Type ◽  
The Impact

Purpose This study aims to investigate and explore the impact of big data analytics (BDA) as a mechanism that could develop the ability to measure customers’ performance. To accomplish the research aim, the theoretical discussion was developed through the combination of the diffusion of innovation theory with the technology acceptance model (TAM) that is less developed for the research field of this study. Design/methodology/approach Empirical data was obtained using Web-based quasi-experiments with 104 Egyptian accounting professionals. Further, the Wilcoxon signed-rank test and the chi-square goodness-of-fit test were used to analyze data. Findings The empirical results indicate that measuring customers’ performance based on BDA increase the organizations’ ability to analyze the customers’ unstructured data, decrease the cost of customers’ unstructured data analysis, increase the ability to handle the customers’ problems quickly, minimize the time spent to analyze the customers’ data and obtaining the customers’ performance reports and control managers’ bias when they measure customer satisfaction. The study findings supported the accounting professionals’ acceptance of BDA through the TAM elements: the intention to use (R), perceived usefulness (U) and the perceived ease of use (E). Research limitations/implications This study has several limitations that could be addressed in future research. First, this study focuses on customers’ performance measurement (CPM) only and ignores other performance measurements such as employees’ performance measurement and financial performance measurement. Future research can examine these areas. Second, this study conducts a Web-based experiment with Master of Business Administration students as a study’s participants, researchers could conduct a laboratory experiment and report if there are differences. Third, owing to the novelty of the topic, there was a lack of theoretical evidence in developing the study’s hypotheses. Practical implications This study succeeds to provide the much-needed empirical evidence for BDA positive impact in improving CPM efficiency through the proposed framework (i.e. CPM and BDA framework). Furthermore, this study contributes to the improvement of the performance measurement process, thus, the decision-making process with meaningful and proper insights through the capability of collecting and analyzing the customers’ unstructured data. On a practical level, the company could eventually use this study’s results and the new insights to make better decisions and develop its policies. Originality/value This study holds significance as it provides the much-needed empirical evidence for BDA positive impact in improving CPM efficiency. The study findings will contribute to the enhancement of the performance measurement process through the ability of gathering and analyzing the customers’ unstructured data.

A taxonomy of value co-creation on Weibo – a communication perspective

2018 ◽  
Vol 30 (4) ◽  
pp. 2075-2092 ◽  
Author(s):  
Jing Ge ◽  
Ulrike Gretzel
Keyword(s):  
Social Media ◽  
Future Research ◽  
Marketing Organization ◽  
Content Type ◽  
Social Media Platform ◽  
Social Media Platforms ◽  
Media Platform ◽  
Comprehensive Classification ◽  
Practical Implications

Purpose This paper aims to develop a taxonomy of value co-creation types occurring in firm-customer interactions on social media. Design/methodology/approach In total, 570 destination marketing organization (DMO)-initiated posts on Weibo and 3,137 responses were collected to develop a taxonomy by conducting qualitative empirical-to-conceptual analysis. To apply the taxonomy through conceptual-to-empirical analysis, 100 DMO-initiated posts and 823 responses were collected. Findings The communication-focused value co-creation taxonomy shows a variety of co-creators, verbal and non-verbal communicative co-creation actions facilitated by social media, and different co-created value types. Research limitations/implications This study used a single social media platform and selected three DMOs’ Weibo accounts. Future research should focus on other types of firms and different social media platforms. Practical implications This study used a single social media platform and selected three DMOs’ Weibo accounts. Future research should focus on other types of firms and different social media platforms. Originality/value This study enriches the tourism literature and the general marketing literature by examining value co-creation from a communication perspective and provides a comprehensive classification of value co-creation opportunities on social media.

The impact of involvement on engagement with brand posts

2019 ◽  
Vol 13 (3) ◽  
pp. 277-301
Author(s):  
Ana Margarida Barreto ◽  
Diogo Ramalho
Keyword(s):  
Social Media ◽  
Consumer Involvement ◽  
Future Research ◽  
High Involvement ◽  
Content Type ◽  
Level Of Involvement ◽  
Goods And Services ◽  
Business To Consumer ◽  
Post Hoc ◽  
The Impact

Purpose This paper aims to look at the effects of different levels of involvement (high and low) on social media (Facebook) users' engagement (likes, shares and comments) with different types and formats of brand content. Design/methodology/approach The authors analyzed user reactions to 1,156 Facebook posts from eight business-to-consumer brands (goods and services). Based on a post hoc test, four product/services were identified as belonging to the group of high-involvement and the other four as low involvement. Findings The data suggest that, when involvement is low, users in general engage more with brand posts regardless their format (text, image and post) or type (hedonic and informative), or even the interaction of both. Moreover, low involvement leads users prefer to comment on brand content, whereas higher involvement is associated with to sharing it. Exceptions were observed for images (both hedonic and informative) and for hedonic image and video in both low and high involvement users. Research limitations/implications The goal was not to measure users’ attention to each type of post. Moreover, the authors did not have access to information regarding which devices were used to access the online content and whether that aspect might have an impact on users’ reactions. Neither do they claim that engagement necessarily reflects positive reactions, as any content analysis of users’ reactions was beyond the scope of this project. Practical implications These findings are expected to help brand managers and social media strategists to better select content based on their marketing goals, as well as to provide a potential explanation for the success of campaigns. Originality/value As far as we are aware, no previous study has attempted to observe the mediated effect of consumer involvement on brand posts considering their type and format. We also believe that this is the first observation of how behavior differentiates according to the target audience’s level of involvement. This paper also proposes a convenient framework for categorizing social network sites content. Suggestions for future research are made at the end.

Instilling affective commitment: insights on what makes knowledge workers want to stay

2016 ◽  
Vol 39 (3) ◽  
pp. 266-288 ◽  
Author(s):  
Sharmila Jayasingam ◽  
Muhiniswari Govindasamy ◽  
Sharan Kaur Garib Singh
Keyword(s):  
Knowledge Sharing ◽  
Service Sector ◽  
Affective Commitment ◽  
Knowledge Workers ◽  
Knowledge Worker ◽  
Knowledge Retention ◽  
Future Research ◽  
Content Type ◽  
Knowledge Based ◽  
The Impact

Purpose – This study aims to examine factors that may influence affective organizational commitment among knowledge workers. The five final factors considered in this study include knowledge-sharing culture, autonomy, workplace value identity, promotion practices and, finally, management support. Gender was included as the moderator for the aforementioned relationships. Design/methodology/approach – A sample of 522 knowledge workers from manufacturing, retail and service sector anonymously completed a structured questionnaire that included measures of the variables of this study. Hierarchical regression was used to test the hypotheses. Findings – The findings provide evidence on the possible factors that organizations need to focus on and improvise to ensure the “want to remain in the organization” sentiment is enhanced among knowledge workers. Workplace value identity and knowledge-sharing culture were identified as the pertinent factors in influencing affective commitment. Gender was found to moderate the relationship between unfair promotion practice, knowledge-sharing culture and affective commitment. Research limitations/implications – One obvious limitation is that the sample of this study is sourced from a pool of knowledge workers. This limits our ability to conduct a comparative analysis with non-knowledge workers. Hence, future research could expand the model of this study to compare these relationships among knowledge and non-knowledge worker. Practical implications – Understanding the impact of these factors in a knowledge-based context helps firms prioritize and focus on important factors that can improve the level of affective commitment among knowledge workers. Doing so facilitates knowledge retention and prevents loss of knowledge. Originality/value – From a knowledge-based view, this paper identified factors that play an important role in retaining knowledge workers through enhanced affective commitment. With the changing workforce, the findings of this study show how knowledge-sharing culture and achievement orientation dominate affective commitment in a knowledge-based context.

scholarly journals Evolution of corporate reputation during an evolving controversy

2019 ◽  
Vol 23 (1) ◽  
pp. 52-71 ◽  
Author(s):  
Siyoung Chung ◽  
Mark Chong ◽  
Jie Sheng Chua ◽  
Jin Cheon Na
Keyword(s):  
Machine Learning ◽  
Social Media ◽  
Sentiment Analysis ◽  
Corporate Reputation ◽  
Supervised Machine Learning ◽  
Future Research ◽  
Content Type ◽  
Twitter Users ◽  
Corporate Crisis ◽  
The Impact

PurposeThe purpose of this paper is to investigate the evolution of online sentiments toward a company (i.e. Chipotle) during a crisis, and the effects of corporate apology on those sentiments.Design/methodology/approachUsing a very large data set of tweets (i.e. over 2.6m) about Company A’s food poisoning case (2015–2016). This case was selected because it is widely known, drew attention from various stakeholders and had many dynamics (e.g. multiple outbreaks, and across different locations). This study employed a supervised machine learning approach. Its sentiment polarity classification and relevance classification consisted of five steps: sampling, labeling, tokenization, augmentation of semantic representation, and the training of supervised classifiers for relevance and sentiment prediction.FindingsThe findings show that: the overall sentiment of tweets specific to the crisis was neutral; promotions and marketing communication may not be effective in converting negative sentiments to positive sentiments; a corporate crisis drew public attention and sparked public discussion on social media; while corporate apologies had a positive effect on sentiments, the effect did not last long, as the apologies did not remove public concerns about food safety; and some Twitter users exerted a significant influence on online sentiments through their popular tweets, which were heavily retweeted among Twitter users.Research limitations/implicationsEven with multiple training sessions and the use of a voting procedure (i.e. when there was a discrepancy in the coding of a tweet), there were some tweets that could not be accurately coded for sentiment. Aspect-based sentiment analysis and deep learning algorithms can be used to address this limitation in future research. This analysis of the impact of Chipotle’s apologies on sentiment did not test for a direct relationship. Future research could use manual coding to include only specific responses to the corporate apology. There was a delay between the time social media users received the news and the time they responded to it. Time delay poses a challenge to the sentiment analysis of Twitter data, as it is difficult to interpret which peak corresponds with which incident/s. This study focused solely on Twitter, which is just one of several social media sites that had content about the crisis.Practical implicationsFirst, companies should use social media as official corporate news channels and frequently update them with any developments about the crisis, and use them proactively. Second, companies in crisis should refrain from marketing efforts. Instead, they should focus on resolving the issue at hand and not attempt to regain a favorable relationship with stakeholders right away. Third, companies can leverage video, images and humor, as well as individuals with large online social networks to increase the reach and diffusion of their messages.Originality/valueThis study is among the first to empirically investigate the dynamics of corporate reputation as it evolves during a crisis as well as the effects of corporate apology on online sentiments. It is also one of the few studies that employs sentiment analysis using a supervised machine learning method in the area of corporate reputation and communication management. In addition, it offers valuable insights to both researchers and practitioners who wish to utilize big data to understand the online perceptions and behaviors of stakeholders during a corporate crisis.

Social media influencer marketing: the moderating role of materialism

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Kian Yeik Koay ◽  
Man Lai Cheung ◽  
Patrick Chin-Hooi Soh ◽  
Chai Wen Teoh
Keyword(s):  
Social Media ◽  
Purchase Intention ◽  
Structural Equation ◽  
Moderating Effect ◽  
Partial Least Square ◽  
Least Square ◽  
Content Type ◽  
Decision Making Processes ◽  
The Impact

Purpose Social media influencers (SMIs) have become an important source of influence that affects consumer behaviours in their decision-making processes. As such, this justifies scholarly attention in understanding how SMIs transfer their meanings to endorsed brands and drive consumers’ positive behavioural intentions. With the intention to fill this knowledge gap, this paper aims to examine the impact of SMIs’ credibility, as manifested by trustworthiness, attractiveness and expertise, along with the moderating effects of materialism, on followers’ purchase intention. Design/methodology/approach Self-administrated online surveys were used to collect data from Instagram users. A total of 191 usable data were collected and analysed using partial least square structural equation modelling. Findings The results show that SMIs’ trustworthiness and expertise are significant predictors of followers’ purchase intention. Moreover, the moderating effect of materialism on the relationship between attractiveness and purchase intention is significant. Notably, the influence of attractiveness on purchase intention is greater when materialism is high. Originality/value This research contributes to the SMI literature by examining the influence of SMIs’ trustworthiness, attractiveness and expertise, along with the moderating effect of materialism, on followers’ purchase intention.

Understanding the selfie phenomenon: current insights and future research directions

2016 ◽  
Vol 50 (9/10) ◽  
pp. 1773-1788 ◽  
Author(s):  
Weng Marc Lim
Keyword(s):  
Social Media ◽  
Future Research ◽  
Research Directions ◽  
Content Type ◽  
Marketing Performance ◽  
The Social ◽  
Future Research Directions ◽  
Marketing Tool ◽  
The Impact

Purpose This paper aims to define the conceptual boundary of the selfie and to discuss the role of the selfie in the social media marketplace. Design/methodology/approach This paper extensively reviews and draws themes from the extant literature on consumer identities in the social media marketplace to explain the selfie phenomenon and to identify potentially fruitful directions for further research. Findings Current insights into the selfie phenomenon can be understood from socio-historical, technological, social media, marketing and ethical perspectives. Research limitations/implications Despite the limitations of a general review (e.g. absence of empirical data and analysis), this paper identifies multiple avenues to extend existing lines of inquiry on the selfie phenomenon. Thus, this paper should encourage further research on the topic in the academic and scientific community. Practical implications The selfie can be used as a marketing tool to improve marketing performance and accomplish marketing-related goals. Originality/value This paper sheds light on how marketing academics and practitioners can better understand the impact of the selfie in the social media marketplace.

Examining the antecedents of persuasive eWOM messages in social media

2014 ◽  
Vol 38 (6) ◽  
pp. 746-768 ◽  
Author(s):  
Shasha Teng ◽  
Kok Wei Khong ◽  
Wei Wei Goh ◽  
Alain Yee Loong Chong
Keyword(s):  
Social Media ◽  
Visual Cues ◽  
Source Credibility ◽  
Online Reviews ◽  
Intention To Use ◽  
Content Type ◽  
Decision Making Processes ◽  
The Impact ◽  
Practical Implications ◽  
Information Acceptance

Purpose – Numerous electronic word-of-mouth (eWOM) studies have been conducted to examine the effectiveness of persuasive eWOM messages. Despite the impact of eWOM messages in decision-making processes, few researches have directly tested potential antecedents of persuasive eWOM messages among message recipients in social media context. The purpose of this paper is to critically discuss and examine the determinants of persuasive eWOM messages when message recipients intend to accept and use eWOM messages. Design/methodology/approach – The authors reviewed extant literature of eWOM and proposed hypotheses regarding persuasive eWOM messages in social media context. A survey of 78 respondents was conducted and the data were analysed using SmartPLS. Findings – This study found that argument quality, source credibility, source attractiveness, source perception and source style are critical antecedents of persuasive eWOM messages. The PLS results suggested that source credibility (trustworthiness), source perception (usefulness, social ties) and source style (visual cues, number) are main characteristics of credible eWOM messages in relation to users’ intention to accept and use online reviews. The variance of information acceptance and intention to use were also explained in the findings. Practical implications – This paper identified critical antecedents of persuasive eWOM messages and suggested eWOM messages as a credible source. An integrated conceptual framework was developed to illustrate comprehensive antecedents of persuasive eWOM messages, and the relationships between these messages, information acceptance and intention to use. Originality/value – The significance of the study is to identify the effectiveness of eWOM messages and its impact on intention to accept and use these messages. Moreover, this study will provide insightful guidelines for marketers with practical implications in approaching emerging markets via eWOM initiatives.

Measuring the impact of COVID-19 papers on the social web: an altmetric study

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Metwaly Ali Mohamed Edakar ◽  
Ahmed Maher Khafaga Shehata
Keyword(s):  
Social Media ◽  
Social Impact ◽  
Service Providers ◽  
Research Performance ◽  
Future Research ◽  
Content Type ◽  
The Social ◽  
Social Media Platforms ◽  
Number Of Citations ◽  
The Impact

Purpose The rapid spread and severity of the coronavirus (COVID-19) virus have prompted a spate of scholarly research that deals with the pandemic. The purpose of this study is to measure and assess the coverage of COVID-19 research on social media and the engagement of readers with COVID-19 research on social media outlets. Design/methodology/approach An altmetric analysis was carried out in three phases. The first focused on retrieving all papers related to COVID-19. Phase two of the research aimed to measure the presence of the retrieved papers on social media using altmetric application programming interface (API). The third phase aimed to measure Mendeley readership categories using Mendeley API to extract data of readership from Mendeley for each paper. Findings The study suggests that while social media platforms do not give accurate measures of the impact as given by citations, they can be used to portray the social impact of the scholarly outputs and indicate the effectiveness of COVID-19 research. The results confirm a positive correlation between the number of citations to articles in databases such as Scopus and the number of views on social media sites such as Mendeley and Twitter. The results of the current study indicated that social media could serve as an indicator of the number of citations of scientific articles. Research limitations/implications This study’s limitation is that the studied articles’ altmetrics performance was examined using only one of the altmetrics data service providers (altmetrics database). Hence, future research should explore altmetrics on the topic using more than one platform. Another limitation of the current research is that it did not explore the academic social media role in spreading fake information as the scope was limited to scholarly outputs on social media. The practical contribution of the current research is that it informs scholars about the impact of social media platforms on the spread and visibility of COVID-19 research. Also, it can help researchers better understand the importance of published COVID-19 research using social media. Originality/value This paper provides insight into the impact of COVID-19 research on social media. The paper helps to provide an understanding of how people engage with health research using altmetrics scores, which can be used as indicators of research performance.

Social media platforms and sleep problems: a systematic literature review, synthesis and framework for future research

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Puneet Kaur ◽  
Amandeep Dhir ◽  
Amal Khalifa Alkhalifa ◽  
Anushree Tandon
Keyword(s):  
Social Media ◽  
Literature Review ◽  
Systematic Literature Review ◽  
Media Use ◽  
Future Research ◽  
Social Media Use ◽  
Content Type ◽  
Research Profile ◽  
Social Media Platforms ◽  
The Impact

PurposeThis study is a systematic literature review (SLR) on prior research examining the impact of the nocturnal use of social media platforms on a user's sleep, its dimensions and its perceptually allied problems. This SLR aims to curate, assimilate and critically examine the empirical research in this domain.Design/methodology/approachForty-five relevant studies identified from the Scopus and Web of Science (WoS) databases were analyzed to develop a comprehensive research profile, identify gaps in the current knowledge and delineate emergent research topics.FindingsPrior research has narrowly focused on investigating the associations between specific aspects of social media use behavior and sleep dimensions. The findings suggest that previous studies are limited by research design and sampling issues. We highlight the imperative need to expand current research boundaries through a comprehensive framework that elucidates potential issues to be addressed in future research.Originality/valueThe findings have significant implications for clinicians, family members and educators concerning promoting appropriate social media use, especially during sleep latency.

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