National culture, trust and internet privacy concerns

A major inhibitor to e-commerce stems from the reluctance consumers have to complete transactions because of concern over the use of private information divulged in online transaction processing. Because e-commerce occurs in a global environment, cultural factors are likely to have a significant impact on this concern. Building on work done in the area of culture and privacy, and also trust and privacy, we explore the three way relationship between culture, privacy and trust. Better, more appropriate, and contemporary measures of culture have recently been espoused, and a better understanding and articulation of internet users information privacy concern has been developed. We present the results of an exploratory study that builds on the work of Milberg, Gefen, and Bellman to better understand and test the effect that national culture has on trust and internet privacy.

Stakeholder accountability or stakeholder management: a review of UK firms? Social and ethical accounting, auditing and reporting SEAAR practices

The main aim of this study is to undertake an evaluation of the initial wave of stand-alone social reports issued by the major market players in the UK using AA1000 as an evaluative tool, or benchmark, in order to ascertain the extent to which they conform to the provisions of AA1000, in particular the core principles of accountability and inclusivity. Applying the lens of the stakeholder model the paper examines to what extent contemporary SEAAR practices in the UK are likely to promote stakeholder accountability, or whether they are simply exercises in stakeholder management.