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Purpose: As social infrastructures, public libraries are increasingly recognised as providing more than access to books and information; librarians’ work is importantly centred around practices of care. However, the ways in which they provide care is poorly researched, let alone conceptualised. This paper explores how this important part of librarians’ daily work is practiced through the lens of infrastructuring. Design/methodology/approach: The paper first theoretically discusses the concepts of social infrastructuring, care and tinkering. Then, it turns to ethnographic research conducted in the public library networks of three European cities – Vienna (Austria), Rotterdam (the Netherlands) and Malmö (Sweden). The paper comprises empirical materials from all three countries and unpacks 16 librarians’ daily working routines of care through participant observations.Findings: The empirical analysis resulted in three modes of social infrastructuring in public libraries: (1) maintaining, (2) building connections, and (3) drawing boundaries. Practices of care are prominent in each of these infrastructuring modes: librarians infrastructure the library with and via their care practices. While care practices are difficult to quantify and verbalise, they are valuable for library patrons. By using the concept of tinkering, the article conceptualises librarians’ infrastructuring enactments as crucial community-building aspect of libraries.Originality: By focusing on the enactment of social infrastructuring, the paper goes beyond a descriptive approach of understanding public libraries as important social infrastructures. Rather, the paper unpacks how libraries come into being as infrastructuring agencies by highlighting what librarians do and say. Our international study articulates the importance of care practices in public libraries across different national contexts.

Purpose - In 2005, Smarandache generalized the Atanassov's intuitionistic fuzzy sets (IFSs) to neutrosophic sets (NS), and other researchers introduced the notion of interval neutrosophic set (INSs), which is an instance of NS, and studied various properties. The notion of neutrosophic topology on the non-standard interval is also due to Smarandache. The purpose of this paper is to study relations between INSs and topology. Design/methodology/approach - The paper investigates the possible relations between INSs and topology. Findings - Relations on INSs and neutrosophic topology. Research limitations/implications - Clearly, the paper is confined to IFSs and NSs. Practical implications - The main applications are in the mathematical field. Originality/value - The paper shows original results on fuzzy sets and topology., Depto. de Álgebra, Geometría y Topología, Fac. de Ciencias Matemáticas, TRUE, pub

Purpose The purpose of this paper is to identify whether there is a lower willingness to report a crime if a victim must hand in their mobile phone as evidence. If that is the case, the research seeks to examine whether privacy concerns and lower willingness correlate with one another and thereby investigate whether privacy concerns could lead to fewer crimes being reported and resolved. Design/methodology/approach A mobile phone survey was distributed to 400 Swedish adults to identify their hypothetical willingness to report certain crimes with and without handing in their mobile phones as evidence. The results were then analysed using inferential statistics. Findings The result suggests that there is no meaningful correlation between privacy attitudes and willingness to report crime when the handover of a mobile phone is necessary. The results of this study however show a significant lower willingness to report crimes when the mobile phone must be handed in. Research limitations/implications Because the chosen target group were Swedish adults, the research results may lack generalisability for other demographics. Therefore, researchers are encouraged to test other demographics. Originality/value This paper’s contribution is the novel exploration of attitudes and behaviours regarding the combination of privacy, digital forensics, mobile phones and crime reportage. This research effort examined the problematic situation that can arise for victims of crime, the invasion of privacy when providing evidence by handing in a mobile phone to the police’s forensic unit for examination., CC BY 4.0Article publication date: 9 February 2023Corresponding author Joakim Kävrestad can be contacted at: joakim.kavrestad@his.se

Purpose - This paper aims to identify how a public client’s use of control systems (process, output and social control) affect innovation possibilities in construction projects. Design/methodology/approach - Semi-structured interviews about six infrastructure projects were conducted to identify respondents’ views on innovation possibilities. These possibilities were then analyzed from an organizational control perspective within principal–agent relationships between the Swedish Transport Administration (STA) and their contractors. Findings - How the client uses control systems affects innovation possibilities. Relying on process control could negatively affect innovation opportunities, whereas output control could have a positive influence. In addition, social control seems to have a weak effect, as the STA appears not to use social control to facilitate joint innovation. Public clients must comply with the Public Procurement Act and, therefore, retain the requirements specified in the tendering documents. Much of the steering of the execution is connected to the ex ante phase (before signing the contract), which affects innovation possibilities in the design and execution phases for the contractor. Research limitations/implications This study was conducted with only one client, thus limiting its generalizability. However, the findings provide an important stepping stone to further investigation into balancing control systems and creating innovation possibilities in a principal–agent relationship. Originality/value - Although public procurement has increasingly been emphasized as a major potential source of innovation, studying how a public client’s use of organizational control systems affects innovation possibilities in the construction sector has received scant attention., Full text license: CC BY 4.0, Kvalitativ uppföljning av totalentreprenader och funktionsentreprenader

Purpose- This paper analyzes the forfeiture regime under the Malaysian anti-money laundering law. Apart from discussing the relevant provisions, several court cases also was examined to identify the problems which arise in the implementation of such a powerful forfeiture regime. Design/methodology/approach- This paper mainly relies on statutes, laws and regulations as its primary sources of information. It is supported by several court cases and secondary data to justify the analysis. This paper also utilized analytical descriptive approach to analyze relevant forfeiture provisions from statutes and to examine current court cases regarding the implementation of the forfeiture regime. Findings – The AMLATFPUAA provides comprehensive procedures for the forfeiture of criminal proceeds. Any limitations of the previous statutory legislations have been addressed and more importantly, the AMLATFPUAA introduces more powerful and innovative measures that can facilitate the recovery of illegal proceeds from money laundering and any other serious crimes. The AMLATFPUAA also provides avenue for the bona fide third parties to contest the forfeiture order. However, it appears that such right is not easy to be materialized. Originality/value- This paper provides an analysis of the forfeiture regime under Malaysian anti-money laundering law. It is hoped that the content of this paper can provide some insight into this particular area for practitioners, academics, policy makers and legal advisers, not only in Malaysia but also elsewhere. The findings of this paper also exposes any weakness or lacunae in the aspects of application or implementation of the forfeiture regime. Thus, an integrated and effective legal solution especially on the issue of forfeiture of criminal assets could be bought forth for further accomplishment

Purpose - This paper analyses the anti-money laundering (AML) obligations imposed on bankers as the main reporting entities under the AML regime in Malaysia. Apart from discussing the relevant provisions, several court cases were also examined to identify the problems which arise in the implementation of the law as well as the risk of dismissal that bankers may face. Design/methodology/approach - This paper mainly relies on statutes and court cases as its primary sources of information. It is supported by secondary data to justify the analysis. This paper also utilises an analytical descriptive approach to analyse relevant provisions from statutes and to examine current court cases regarding the implementation of the AML obligations on bankers. Findings – It is submitted that the AML legislation imposes a significant burden of reporting requirements on the bankers, failure of which may justify the dismissal or termination of their services. In other words, the law has not only altered the way bankers deal with their customers, but poses substantial legal risks to their security of tenure. Indeed, getting the right balance between the need to combat money laundering and the interests of bankers is a difficult exercise. Originality/value - This paper provides an analysis of the liability of bankers under Malaysian AML laws. It is hoped that the content of this paper can provide some insight into this particular area for bankers, enforcement authorities, practitioners, academics, policy makers and legal advisers, not only in Malaysia, but also elsewhere. The findings of this paper also highlight the risks that bankers may face for non-compliance with the reporting obligations under the AML laws

This paper aims to critically explore the factors influencing the regulation of gambling and cryptocurrencies as part of anti-money laundering (AML) initiatives in Bangladesh. As a member of the Asia/Pacific Group on money laundering, Bangladesh must adopt a risk-based approach to regulate these entities. Design/methodology/approach – This study applied an exploratory design and investigated the real nature of the challenge Bangladesh facing in adopting a risk-based approach to regulate gambling and cryptocurrencies. Findings – This study demonstrates that current regulatory responses towards gambling and cryptocurrencies in Bangladesh are largely influenced by passive wait-and-see policy instead of a proactive risk-based approach, a measure mandated by the Financial Action Task Force (FATF). It demonstrates that these financial entities, which are poorly regulated because of their unclear legal status in Bangladesh and the regulator’s apparent lack of understanding of the type of threats they pose, may facilitate money laundering. Effective risk-based regulation is required to control potential risks. Research limitations/implications – This paper focuses on two specific areas – gambling and cryptocurrencies – which are linked to two specific FATF Recommendations: designated non-financial businesses and professions (DNFBPs) and new technologies. Further research is required to investigate the concern from the perspective of other entities. Practical implications – The results of this study will help inform policymakers about ways in which current regulatory approaches may need to be modified to better combat money laundering and financing of terrorism. Originality/value – According to the authors’ knowledge, this is the first study aiming to explore challenges Bangladesh confronts in implementing a risk-based approach for DNFBPs and new technologies. Therefore, it provides important insights into the dilemma regulators facing in implementing global AML standards wi

Purpose - Knowledge Management (KM) is widely adopted by organisations to improve their performance and make informed decisions. Prior research has confirmed that Information Systems (IS) play a critical role in effective KM. The purpose of this study is to examine the existing literature on the role of cloud-based knowledge management systems (C-KMS) in SMEs by understanding its impact on the five KM processes: knowledge acquisition, creation, storage, sharing, and usage. Design/methodology/approach – This study conducted a systematic literature review by examining 133 journal articles and 24 conference papers from 2010 to 2021 on the role of cloud computing in knowledge management (KM) for small and medium-sized enterprise (SMEs). Findings - This study revealed that there are numerous empirical analyses on KM processes and tools in SMEs, however, only few studies demonstrate how the whole gamut of KM processes can adopt cloud computing in SMEs. Therefore, SMEs are ineffective at KM with limited IS intervention. This paper offers a proposition on how C-KMS can impact all five KM process thereby increasing its effectiveness of KM in SMEs. We analysed the benefits of C-KMS that brings to SMEs in terms of availability, scalability, reliability, security and cost. Research limitations/implications - This systematic review is restricted to certain databases (ScienceDirect, Sage journals, Scopus, and Emerald Insight) and specific IS conference proceedings to source articles. The selection of search criteria and time frame is based on our assessment and choice. This study adds value to our understanding of the role of KM in SMEs and it reinforces the role of cloud computing in effectively managing knowledge in SMEs. The proposal of C-KMS for the enhancement of KM has significant implications for SMEs to effectively utilise knowledge for their survival and superior performance. Practical implications - This study suggests three practical implications. First, adopting and u

Purpose: Representations of time are commonly used to construct narratives in visualisations of data. However, since time is a value-laden concept, and no representation can provide a full, objective account of "temporal reality", they are also biased and political: reproducing and reinforcing certain views and values at the expense of alternative ones. This conceptual paper aims to explore expressions of temporal bias and politics in data visualisation, along with possibly mitigating user approaches and design strategies. Design/methodology/approach: This study presents a theoretical framework rooted in a sociotechnical view of representations as biased and political, combined with perspectives from critical literacy, radical literacy and critical design. The framework provides a basis for discussion of various types and effects of temporal bias in visualisation. Empirical examples from previous research and public resources illustrate the arguments. Findings: Four types of political effects of temporal bias in visualisations are presented, expressed as limitation of view, disregard of variation, oppression of social groups and misrepresentation of topic and suggest that appropriate critical and radical literacy approaches require users and designers to critique, contextualise, counter and cross beyond expressions of the same. Supporting critical design strategies involve the inclusion of multiple datasets and representations; broad access to flexible tools; and inclusive participation of marginalised groups. Originality/value: The paper draws attention to a vital, yet little researched problem of temporal representation in visualisations of data. It offers a pioneering bridging of critical literacy, radical literacy and critical design and emphasises mutual rather than contradictory interests of the empirical sciences and humanities.

Purpose This paper investigates the influence of tournament incentives, measured by Chief Executive Officer (CEO) pay slice (CPS), on the acquisition decisions of Australian firms. Design/methodology/approach This study applies ordinary least squares regression analyses to a sample of 1,429 acquisition observations announced by 986 unique Australian firms spanning the 2001–2015 period. Event study methodology was employed to capture the market reaction to acquisition announcements. Multinomial logit models, a two-stage least squares instrumental variable (IV) approach and propensity score matching (PSM) technique were performed for robustness and endogeneity correction purposes. Findings The results suggest that CPS has a positive and significant relationship with the announcement period abnormal return realised by acquirers, implying that executives are motivated to exert best efforts and support the CEO in making value-creating acquisitions. Further analyses reveal that management teams of high CPS firms demonstrate efficiencies in executing acquisitions. The positive relationship between the CPS and abnormal return is more pronounced in acquisitions of private targets, domestic targets and bidders with high-quality CEOs. These acquisitions make a significant contribution to the long-run performance of the firm, which provides support for the effort inducement hypothesis. Practical implications The study's empirical evidence implies that the strong governance environment in Australia and a highly monitored acquisition market and compensation contracts motivates executives to exert their efforts to make value-enhancing acquisitions. Originality/value This paper appears to be the first investigation that makes a link between CPS in different components (i.e. short-term, long-term and total pay) as proxy for tournament incentives and the outcomes of both public and non-public acquisitions in the Australian setting.

Purpose The purpose of this paper was to draw on evidence from computer-mediated transparency and examine the argument that open government data and national data infrastructures represented by open data portals can help in enhancing transparency by providing various relevant features and capabilities for stakeholders' interactions. Design/methodology/approach The developed methodology consisted of a two-step strategy to investigate research questions. First, a web content analysis was conducted to identify the most common features and capabilities provided by existing national open data portals. The second step involved performing the Delphi process by surveying domain experts to measure the diversity of their opinions on this topic. Findings Identified features and capabilities were classified into categories and ranked according to their importance. By formalizing these feature-related transparency mechanisms through which stakeholders work with data sets we provided recommendations on how to incorporate them into designing and developing open data portals. Social implications The creation of appropriate open data portals aims to fulfil the principles of open government and enables stakeholders to effectively engage in the policy and decision-making processes. Originality/value By analyzing existing national open data portals and validating the feature-related transparency mechanisms, this paper fills this gap in existing literature on designing and developing open data portals for transparency efforts., Účel – Účelem tohoto příspěvku bylo čerpat důkazy z transparentnosti zprostředkované počítačem a prozkoumat argument, že open government data a národní datové infrastruktury reprezentované open data portály mohou pomoci při zvyšování transparentnosti poskytováním různých relevantních funkcí a schopností pro interakce zúčastněných stran. Design/metodika/přístup – Použitá metodika se skládala ze dvoukrokové strategie pro zkoumání výzkumných otázek. Nejprve byla provedena analýza webového obsahu s cílem identifikovat nejčastější funkce a schopnosti, které poskytují stávající národní open data portály. Druhý krok zahrnoval realizaci procesu Delphi metody průzkumem mezi odborníků v dané oblasti, aby se změřila různorodost jejich názorů na toto téma. Zjištění – Identifikované funkce a schopnosti byly zařazeny do kategorií a seřazeny podle jejich důležitosti. Formalizací těchto mechanismů transparentnosti souvisejících s funkcemi, pomocí nichž zainteresované strany pracují s datovými sadami, jsme poskytli doporučení, jak je začlenit do navrhování a vývoje open data portálů. Sociální důsledky – Vytváření odpovídajících open data portálů má za cíl naplnit zásady otevřeného vládnutí a umožňuje zúčastněným stranám efektivně se zapojit do rozhodovacích procesů. Originalita/hodnota – Analýzou existujících národních open data portálů a ověřením mechanismů transparentnosti souvisejících s funkcemi tento příspěvek vyplňuje tuto mezeru ve stávající literatuře o navrhování a vývoji open data portálů za účelem zvyšování transparentnosti.

In this paper, we obtain an axiomatic characterization of Lowen's fuzzy compactness, Depto. de Álgebra, Geometría y Topología, Fac. de Ciencias Matemáticas, TRUE, pub

Purpose – Open government data (OGD) are considered as a technology capable of promoting transparency openness, and accountability, which in turn has a positive impact on innovation activities and creates responsive government, collaboration, cooperation, co-creation and participation. The purpose of this paper is to explore the adoption of OGD and open data portals among students, in an attempt to discover how governments can improve their actions in this respect. Design/methodology/approach – This study develops a behavioural intention-based analysis using constructs from the Unified Theory of Acceptance and Use of Technology, which is supplemented with additional constructs that meet the purpose of the study. In total, ten constructs divided into 33 items constituted the input for our study. Input data for the developed model have been collected through a structured questionnaire distributed between bachelor’s and master’s level students in three countries – the Czech Republic, India and Latvia. A structural equation modelling technique was used to analyse the relationships between variables of the model and test the nine hypothesis defined. Findings – Six constructs have been identified to facilitate significant relationships with behavioural intention. The analysis of the results of the three countries allows us to draw more objective conclusions in respect to the aim of the study and to reveal country-specific aspects that need to be addressed in the future. Originality/value – This study adds to the existing literature few theoretical and practical aspects. It highlights the role of open data portals as a central point of OGD infrastructures. It enables governments to understand the relationships among the related constructs, improving their actions and modifying their data infrastructures accordingly., Účel – Otevřená vládní data (OGD) jsou považována za technologii schopnou podporovat transparentnost, otevřenost a odpovědnost, což má zase pozitivní dopad na inovační aktivity a vytváří vnímavou vládu, možnosti spolupráce, spoluvytváření a zapojování se. Účelem tohoto příspěvku je prozkoumat osvojení OGD a portálů s otevřenými daty mezi studenty ve snaze zjistit, jak mohou vlády v tomto ohledu zlepšit své kroky. Design/metodika/přístup – Tato studie využívá behaviorální analýzu založenou na záměrech pomocí konstruktů z jednotné teorie přijímání a používání technologií, která je doplněna o další konstrukty, které splňují účel studie. Celkem deset konstruktů rozdělených do 33 položek tvořilo vstup pro naši studii. Vstupní data pro vytvořený model byla shromážděna prostřednictvím strukturovaného dotazníku distribuovaného mezi studenty bakalářského a magisterského stupně ve třech zemích – České republice, Indii a Lotyšsku. K analýze vztahů mezi proměnnými modelu a testování devíti definovaných hypotéz byla použita technika modelování strukturních rovnic. Zjištění – Bylo identifikováno šest konstruktů, které podporují významné vztahy se záměrem chování a osvojení. Analýza výsledků tří zemí nám umožňuje vyvodit objektivnější závěry s ohledem na cíl studie a odhalit aspekty specifické pro jednotlivé země, které je třeba v budoucnu řešit. Originalita/hodnota – Tato studie doplňuje existující literaturu o několik teoretických a praktických aspektů. Zdůrazňuje roli otevřených datových portálů jako centrálního bodu infrastruktur OGD. Umožňuje vládám porozumět vztahům mezi souvisejícími konstrukty, zlepšit jejich činnost a odpovídajícím způsobem upravit své datové infrastruktury.

Purpose – This study aims to enable robotic friction stir welding (FSW) in practice. The use of robots has hitherto been limited, because of the large contact forces necessary for FSW. These forces are detrimental for the position accuracy of the robot. In this context, it is not sufficient to rely on the robot’s internal sensors for positioning. This paper describes and evaluates a new method for overcoming this issue.Design/methodology/approach – A closed-loop robot control system for seam-tracking control and force control, running and recording data in real-time operation, was developed. The complete system was experimentally verified. External position measurements were obtained from a laser seam tracker and deviations from the seam were compensated for, using feedback of the measurements to a position controller.Findings – The proposed system was shown to be working well in overcoming position error. The system is flexible and reconfigurable for batch and short production runs. The welds were free of defects and had beneficial mechanical properties.Research limitations/implications – In the experiments, the laser seam tracker was used both for control feedback and for performance evaluation. For evaluation, it would be better to use yet another external sensor for position measurements, providing ground truth.Practical implications – These results imply that robotic FSW is practically realizable, with the accuracy requirements fulfilled.Originality/value – The method proposed in this research yields very accurate seam tracking as compared to previous research. This accuracy, in turn, is crucial for the quality of the resulting material.Keywords Friction stir welding, Robotics, Force control, Seam-tracking control, Control, Sensors, Robot welding

Purpose: The purpose of this research is to understand everyday information behavior (IB) during the Covid-19 pandemic at the “new normal” stage, focusing on the notions of experiential knowledge (EK), i.e. knowledge acquired by first-hand experience or in personal interactions, and local knowledge (LK) as perception of local environment. Design/methodology/approach: Seventeen interviews were carried out in February–May 2021, in a district of the city of Madrid (Spain). Interview transcripts were analyzed according to grounded theory, to identify major and complementary themes of EK and LK. Findings: Participants’ stories show that EK cooperated with information originating from government, scientific authorities and mainstream media, in patterns of convergence and divergence. While convergence produces “thick knowledge” (knowledge perceived as solid, real and multidimensional), divergence leads to uncertainty and collaboration, but it also supports a critical stance on authorities’ information. In addition, participants’ perceptions of LK emphasize its human component. LK and EK are exchanged both explicitly and tacitly. Originality/value: The paper presents the first approach to understanding EK and LK and their function during the health crisis, characterizing them as alternative information systems and as topics deserving major attention in research on IB and crisis management., Depto. de Biblioteconomía y Documentación, Fac. de Ciencias de la Documentación, TRUE, pub

Purpose This study examines whether corporate governance enhances the financial and social business performance of three-to five-star hotels in Western Australia (WA) through the three dimensions of market orientation (i.e. customer orientation, competitor orientation and inter-function coordination) as mediators. Design/methodology/approach Data were collected from managers of hotels in the WA capital city of Perth and its surrounding areas using a questionnaire. Partial least squares structural equation modelling (PLS-SEM) was used to analyse the data. Findings The overall result shows interesting findings of market orientation’s mediating role. It is found that corporate governance may lead to better financial business performance through competitor orientation but not through customer orientation and inter-function coordination. Complementary, corporate governance may lead to better social business performance through customer orientation and inter-function coordination but not through competitor orientation. Originality/value This paper offers contributions to both literature and practice on what dimensions of market orientation are important to enhance the performance of hotels when corporate governance is applied.

Purpose – The association of work and learning has been well established for many years. However, some of the terms used to describe the various pedagogies related to work and learning have been used interchangeably, with many lacking definitional clarity and scope. These include work-related learning (WRL), work-based learning (WBL), workplace learning (WPL) and work-integrated learning (WIL). This agglomerating approach to usage has resulted in pedagogical confusion and what some theorists call a 'problematization' for the field, resulting in undermining shared understanding and potential benefit. The purpose of this conceptual paper is an attempt to unpack the meaning and application of some of the key pedagogical terms used in the applied field of work + learning theory and practice. Design/methodology/approach – Conceptual modelling and qualitative descriptions of each pedagogy. Findings – Many of the work + learning pedagogies do overlap and cohere but attempts to create umbrella terms, which apply to all theories and approaches, are misguided; definitional clarity with the different modes of practice is required for sustainable educational outcomes. Originality/value – A proto-theoretical model, along with a breakdown of distinguishing features of each term as well as their source in the published literature, has been developed to improve clarity and aid the future praxis of educators.

Purpose: In view of the COVID-19 pandemic’s impact on organisations and employees, this study aims to investigate a reverse relationship between role conflict, burnout and job insecurity, and proposed emotional intelligence (EI) and organisational support as individual and organisational factors, respectively, that may moderate this chain relationship. Drawing on conservation of resources (COR) theory, this paper proposes that organisational support as an organisational factor and EI as an individual ability may aid in minimising the perception of the depletion of resources and play a moderating role in conflict–burnout–job insecurity relationships. Design/methodology/approach: This study was undertaken in Australia with a focus on those who were employed and worked during the COVID-19 pandemic. The survey was conducted online using the Qualtrics platform as it offers user-friendly features for respondents. In total, 723 usable responses were generated for data analysis. Structural equation modelling was performed to test the hypotheses of this study. Findings: The results show that role conflict was significantly related to burnout, which in turn led to job insecurity. EI and organisational support reduced the impact of burnout on job insecurity. Originality/value: Theoretically, this research deepens an understanding of COR and role theory and contributes to mental health research and organisational studies. COR depicts individuals’ reservation of resources for desired or expected outcomes. This study approached from a depletion of resources perspective and revealed the consequences for both individuals and organisations. This study also expands role theory and includes job and family-derived roles to deepen the role conflict during the pandemic. Whilst most research taps into the job performance and behaviour domain to understand the impact of role conflict, this study proposed a novel concept of a mediation relationship between role conflict, burnout and job ins

Purpose: This study aims to analyze whether various textual characteristics in corporate sustainability disclosure associate with corporate sustainability performance in Australia, pertaining to tones of language and readability. The voluntary disclosure theory and legitimacy theory are used to formulate the study hypothesis. Design/methodology/approach: Using data from Australian listed firms (2002–2016), four textual characteristics are examined: tone of optimism, tone of certainty, tone of clarity and readability. Corporate sustainability performance is measured by Thomson Reuters Asset4 ratings. Different strategies are adopted to mitigate endogeneity concerns. Findings: The authors found that there is a positive relationship between the textual characteristics of sustainability disclosure and sustainability performance. Specifically, firms with better performance communicate in an optimistic, certain, clear and more readable manner. Practical implications: The results suggest that Australia’s voluntary reporting status does not induce a combination of poor performance and positive disclosure. This paper should be of interest to investors and other stakeholders and also informs regulatory policy on sustainability disclosure in Australia. Originality/value: The authors contribute to the sustainability disclosure literature using computer-based textual analysis to explore whether firms reveal their sustainability performance by “how things are said” (i.e. textual characteristics) in sustainability disclosure. As far as the authors could ascertain, they are the first to investigate textual characteristics of sustainability disclosure in Australia.

Purpose The purpose of this paper is to study the select Smart Cities of Czech and Indian counterparts and assess the extent to which open government data (OGD) standards are being adhered to using select indicators. Design/methodology/approach This study integrates the benchmarking frameworks provided in literature on OGD and apply them to evaluate the OGD standards of the Smart Cities' websites. Findings Whereas the Czech Smart Cities are relatively more advanced in their OGD initiatives, the Indian counterpart is far lagging behind in their endeavors. Originality/value While there are many studies on OGD and Smart Cities, there has been no study which seeks to appreciate if the OGD initiatives are being adhered to by the Smart Cities., Účel – Účelem tohoto příspěvku je prostudovat vybraná česká a indická Smart Cities a vyhodnotit, do jaké míry jsou dodržovány open government data (OGD) standardy s pomocí vybraných indikátorů. Design/metodika/přístup – Tato studie integruje hodnotící rámce dostupné v literatuře o OGD a aplikuje je při hodnocení OGD standardů na webových stránkách Smart Cities. Zjištění – Zatímco česká Smart Cities jsou ve svých OGD iniciativách relativně pokročilá, indické protějšky ve svém úsilí výrazně zaostávají. Originalita/hodnota – Přestože existuje mnoho studií o OGD a Smart Cities, neexistuje žádná studie, která by se snažila vyhodnotit, zda jsou OGD iniciativy ve Smart Cities dodržovány.

Purpose: This study examines whether management accounting knowledge and limited managerial discretion encourage and/or hinder the use of management accounting.Approach: Based on data obtained from public hospitals in Japan, this study tests whether top managers with more management accounting knowledge use management accounting more. Additionally, it verifies whether lower managerial discretion leads to the use of less management accounting and conducts hierarchical multiple regression analysis.Findings: The results show that the higher management accounting knowledge is, the more likely management accounting is to be used. By contrast, the more limited management discretion is, the less likely management accounting is to be used.Originality: Our management accounting research based on the upper echelon theory has shown that characteristics such as the education and experience of top managers affect the use of management accounting systems. However, the impact of management accounting knowledge and managerial discretion, which is one of the important characteristics of top managers, on management accounting has rarely been studied.