Special issue of accounting forum:social and environmental accounting and reporting in emerging and less developed countries

Call for papers

The representation of food in social media forum Twitter

Social Media is becoming an increasingly important part of people’s lives and is being used increasingly in the food and agriculture sector. This paper considers the extent to which each section of the food supply chain is represented in Twitter and use the hashtag #food. We looked at the 20 most popular words for each part of the supply chain by categorising 5000 randomly selected tweets to different sections of the food chain and then analysing each category. We sorted the users by those who tweeted most frequently and categorised their position in the food supply chain. Finally to consider the indegree of influence, we took the top 100 tweeters from the previous list and consider what following these users have. From this we found that consumers are the most represented area of the food chain, and logistics is the least represented. Consumers had 51.50% of the users and 87.42% of the top words tweeted from that part of the food chain. We found little evidence of logistics representation for either tweets or users (0.84% and 0.35% respectively). The top users were found to follow a high percentage of their own followers with most having over 70% the same. This research will bring greater understanding of how people perceive the food sector and how Twitter can be used within this sector.

Social and organizational impacts of emerging mobile devices:evaluating use

As mobile devices become increasingly diverse and continue to shrink in size and weight, their portability is enhanced but, unfortunately, their usability tends to suffer. Ultimately, the usability of mobile technologies determines their future success in terms of end-user acceptance and, thereafter, adoption and social impact. Widespread acceptance will not, however, be achieved if users’ interaction with mobile technology amounts to a negative experience. Mobile user interfaces need to be designed to meet the functional and sensory needs of users. Social and Organizational Impacts of Emerging Mobile Devices: Evaluating Use focuses on human-computer interaction related to the innovation and research in the design, evaluation, and use of innovative handheld, mobile, and wearable technologies in order to broaden the overall body of knowledge regarding such issues. It aims to provide an international forum for researchers, educators, and practitioners to advance knowledge and practice in all facets of design and evaluation of human interaction with mobile technologies.

We want drama! The effect of online conflict on social capital in online communities of consumption

Online communities (OC) are an expanding social phenomenon gaining increasing interest from marketing practitioners. Community managers thus aim to increase OCs’ social capital. Diversity of individuals interacting in OCs provokes a lot of conflict. However, the influence of online conflict on OCs’ social capital is not clear as research indicates both positive and negative effects. The research aims to explain these contradictory effects by conceptualizing conflict as drama and developing a typology of online conflict. Based on netnographic investigations of a forum, four types of conflicts are thus distinguished depending on valence of emotions and the type of members involved. The research contributes to literature on OC dynamics and is of particular interest for community managers working in any company or organization.

Tracing social influence in responses to strategy change in an online community

Interest into the effects of social influence on members of online communities is growing but there is a lack of knowledge about the impact of influential members in online communities on responses to strategy change within the wider community. We explore social influence in responses to strategy change through content analysis of forum posts before and after a change in strategy. Acceptance or non-acceptance of strategy change and subsequent positive and negative behavioural responses online are dependent on individual factors. The details of these behavioural responses to a change in strategy are tabulated and included in a conceptual model to inform decision-makers. Strategy change precipitates a reduction in social influence effects. Non-acceptance of strategy change is associated with competitor advertisement, inflammatory behaviour, offensive behaviour and complaints. This negative behaviour has important ramifications for acceptance of strategy change within the wider community and impacts on the viability of setting up online forums. © 2014 © 2014 Taylor & Francis.

Corporate social responsibility and earnings management in U.S. banks

Business decision making depends on financial reporting quality. In identifying the drivers of financial reporting quality, proxied by earnings management (EM), prior literature has drawn attention to the association between corporate EM practices and commitment to corporate social responsibility (CSR). Empirical evidence, however, provides inconclusive results regarding the direction of this association. Using simultaneous equations, we examine the bi-directional CSR-EM relationship in U.S. commercial banks. We demonstrate that, although banks that engage in EM practices are also actively involved in CSR, the reverse relationship is not significant. We provide implications for investors, analysts, business participants and regulators. © 2014 Elsevier Ltd.