Aims: To analyze the role of marketing strategies in shaping investor perceptions, reducing information asymmetry, and improving equity offering outcomes. Specifically, this study aims to examine the effectiveness of traditional roadshows, corporate branding, digital engagement, and social media in equity issuance preparation, and to identify gaps in cross-market comparability and digital branding research from 2010 to 2025. Study Design: Systematic literature review of peer-reviewed journal articles, conference proceedings, and high-quality industry reports published between 2010 and 2025. Place and Duration of Study: The study was conducted as a desk-based review, covering global equity markets with a special focus on developing economies such as Indonesia. The review period spanned publications from January 2010 to June 2025. Methodology: This study employs a systematic literature review guided by PRISMA-style principles, adapted to interdisciplinary research in finance and marketing. Relevant studies were identified from Scopus, Web of Science, and Google Scholar using keywords such as “equity offering marketing,” “roadshows,” “digital branding,” “social media,” and “investor relations.” The initial search identified 87 publications. After removing duplicates and applying predefined inclusion criteria—restricted to peer-reviewed journal articles, conference papers, and credible institutional reports—a total of 22 studies were retained for analysis. The selected literature was thematically coded to identify recurring marketing strategies, challenges, and outcomes, with particular attention to digital communication, social media use, corporate governance, and long-term firm performance. Results: The findings indicate that traditional roadshows and structured investor engagement continue to dominate equity offering marketing, especially in developed markets, supporting signaling and information asymmetry theories that emphasize credibility and direct communication. Digital platforms have expanded investor reach and democratized access to information but have also increased exposure to volatility, reputational risk, and sentiment-driven market reactions. Social media influences investor sentiment, although its long-term performance effects remain inconclusive. Cross-market comparisons show that emerging economies, including Indonesia, face challenges in aligning equity marketing narratives with corporate governance practices and sustainable business strategies. The review identifies a significant research gap concerning the lack of standardized digital branding practices in equity markets. Conclusion: The study contributes theoretically by linking financial signaling and marketing communication to equity offering outcomes. Effective equity issuance requires a balanced strategy combining strong financial fundamentals with transparent and accountable marketing communication. Overreliance on hype-driven marketing may enhance short-term visibility but weaken long-term performance and trust. Future research should focus on developing standardized digital branding frameworks that support sustainability and long-term shareholder value, particularly in developing markets.
Cloud accounting has been shown to significantly boost productivity because it enables accountants in small and medium-sized businesses to give their clients high-quality financial reports and make arrangements regarding their financial matters. It also enables accountants to take advantage of budgetary advice and make quicker and better decisions, which improves overall money-related execution. This study assessed how cloud accounting affected SMEs' financial reporting capabilities. This study seeks to examine the impact of cloud accounting adoption on enhancing efficiency in financial reporting of SMEs. This study employs a qualitative research technique, incorporating a literature review and library research, to synthesize findings from prior studies, journals, and authoritative sources regarding the influence of cloud accounting systems on the efficiency of financial reporting of SMEs. The investigation indicates that cloud-based accounting systems diminish manual errors and data processing redundancy while enhancing the timeliness and transparency of financial reports. Furthermore, these systems provide remote access and real-time communication among stakeholders, hence improving decision-making and adherence to financial regulations. Nonetheless, problems including data privacy issues, implementation expenses, and the necessity for employee training are seen as essential variables influencing effective adoption. This study offers significant insights for practitioners, decision-makers, and scholars by emphasising the strategic importance of cloud accounting in contemporary financial management. It indicates that the right implementation of cloud accounting technology markedly improves the efficiency of financial reporting operations, hence bolstering organisational agility and financial integrity in a dynamic corporate context.
On the interrelationship between writing and reflection. An investigation of author reference in written reflections on German lessons by teacher training students.
The article explores the interrelationship between writing and reflection based on written reflections composed by student teachers of German during their teacher training. In teacher education, reflection is regarded as a key competence for professionalization. Writing serves as a means to foster reflective competence. The production of written reflections within academic teaching and learning contexts entails the demands of both academic writing and reflective thinking. Therefore, the reflections are analysed through the lenses of writing research and reflection theory. At the heart of the analysis lies Steinhoff’s concept of authorial reference, which focuses on the use of the pronouns “ich” “wir,” and “man,” enabling the identification of roles through which writers position themselves within their texts – such as the “Verfasser-ich,” “Gemeinschafts-Wir,” or “Autoren-Man.” What the writers reflect on, and how they do so within these assumed roles, is analyzed using the models developed by Hilzensauer and Bräuer. The findings suggest that the deliberate use of the personal pronoun “I” can contribute to the development of reflective competence. From a didactic perspective, it appears beneficial to encourage students to engage with (their own) written reflections in order to individually support processes of professionalization during teacher education.
Business communication. Including business report writing, business correspondence
This article explores the transformative impact of digital tools on promoting social sustainability in modern business practices. It highlights how technologies such as artificial intelligence, blockchain, big data, and ESG-reporting platforms contribute to transparency, inclusion, fairness, and stakeholder participation. The study emphasizes the shift from corporate social responsibility (CSR) as a voluntary philanthropic activity to an institutionalized framework of social sustainability driven by data and ethical digital governance. Based on global case studies from Sweden, Germany, the U.S., and Japan, it demonstrates that advanced digitalization correlates with higher ESG performance and trust. Ukrainian context is analyzed through the case of “Riviera Shopping City,” where digital dashboards and open innovation contribute to sustainable transformation. The article identifies key challenges such as the digital divide, cybersecurity threats, and algorithmic bias, while offering solutions: LMS-based CSR education, open data APIs, feedback platforms, and integration of cloud-based ESG indicators. It advocates for embedding digital ethics and proactive social value creation into long-term corporate strategies. Furthermore, it argues that digital transformation must go beyond operational efficiency to support inclusive growth, resilience, and social well-being. Digitalization is not only a technical shift but a strategic imperative that enables companies to respond effectively to global sustainability challenges and actively shape equitable futures through responsible innovation and stakeholder-centered governance. A practical example is demonstrated by the Riviera Shopping City, where top management partially implements a digital sustainability strategy. The enterprise utilizes social media, stakeholder surveys, and ESG metrics to improve communication and transparency. Despite infrastructural limitations, the company explores future improvements through open digital dashboards and community-centered reporting mechanisms. The study concludes by identifying avenues for future research, including deeper analysis of ethical implications in AI-driven ESG evaluations, criteria for measuring the impact of digital transformation on community welfare, and the development of effective public-private partnerships for enhancing social sustainability through digital tools.
Nayla Rachma, Reka Pramesti Dwilingga Kartiwa, Harmon Chaniago
The post-pandemic era has brought a major transformation in work models, accelerating the adoption of virtual offices, particularly among Generation Z and young entrepreneurs in Indonesia. This phenomenon raises questions about whether flexible work settings truly support work-life balance or pose new psychological and operational challenges. This study aims to explore the role of virtual offices in facilitating work-life balance and identify the main obstacles in their implementation. Using a qualitative-descriptive literature review method, data were synthesized from peer-reviewed journals, national reports, and relevant online publications. The analysis shows that virtual offices offer significant benefits, such as reduced operational costs, increased autonomy, and improved job satisfaction. These advantages align well with the digital-native traits and flexibility preferences of Generation Z. However, challenges such as blurred work-life boundaries, digital fatigue, and limited emotional engagement remain prominent. To address these issues, several strategies are proposed, including structured digital communication policies, wellness programs, and virtual team-building initiatives. The study concludes that while virtual offices provide a promising solution for sustainable and flexible work culture, their effectiveness relies heavily on digital discipline, cultural adaptation, and strategic management. The findings offer practical insights for young professionals and entrepreneurs who aim to optimize virtual office systems while maintaining productivity and well-being in the evolving Indonesian business environment.
This study captured the perspectives of 887 working adults to explore views of professionalism, authenticity, and effectiveness of AI-generated messages. With a 3 (message type) × 2 (disclosed vs. undisclosed) × 2 (ChatGPT-generated vs. Google-generated AI messages) design, professionals generally view AI-generated content favorably in all conditions. Across all messages, professionals consistently rated the AI-generated messages as professional, effective, efficient, confident, and direct. They rate sincerity and caring slightly lower in some disclosed conditions, particularly for ChatGPT-generated messages, suggesting the importance of tool selection when using generative AI for workplace writing. Those professionals who use AI more frequently for work are more likely to view AI-assisted writing as authentic, effective, and confidence-building. Implications for teaching business communication, including the need to address AI literacy, and suggestions for future research are provided.
This study explores how confidence levels in user prompts affect AI-generated resume text. Using six varied prompts for AI models ChatGPT-3.5, Gemini, and Perplexity, it examines how AI interprets and responds to different confidence levels. The findings reveal significant differences in AI-generated resumes based on prompt confidence, highlighting the need to adapt resume pedagogy for the AI age. Emphasizing the importance of teaching genre conventions and developing critical AI literacies, the study offers practical recommendations for integrating AI tools into resume writing instruction to better prepare students for an increasingly digital world.
Catastrophic news of floods, wildfires, record temperatures and rising sea levels highlight the urgent need to support and fund sustainable business practices. However, despite high profile climate action initiatives (e.g., those from COP 28), allocating capital towards positive environment, social and governance (ESG) practices still represent less than a third of global funds under management. Among the barriers to making the necessary shift towards environmental and social progress, is a lack of trust in investment professionals and products. In particular, our aversion to betrayal holds us back from trusting and engaging in sustainable investments. This aversion is understandable given the likelihood of greenwashing, and corporate failure to accurate report on ESG metrics. Our current research projects apply an innovative adaptation of the behavioural trust game to the context of sustainable investing. We thereby measure the extent to which investment advisors, ESG rating agencies, and corporate reporting on sustainability, are trusted by investors (and their level of trustworthiness). The literature on betrayal aversion implies that sustainable investing will be constrained until trust issues are effectively addressed. Building the necessary trust is not just about impression management, it requires deep change. For investment advisors and managers, establishing trust requires transparent communication, ethical behaviour, and demonstrating a true commitment to sustainable and responsible investing. Further, our research extends to the increase in trust which can be created by interventions such as independent advisory committees, external agencies, and performance (including deposit, guaranteed, surety, collateral, and contract) bonds.
Background: Racial-ethnic disparities are pervasive in health care. One mechanism that may underlie disparities is variation in shared decision-making (SDM), which encompasses high-quality clinician-patient communication, including deliberative discussions about treatment options. Objectives: To determine whether SDM has causal effects on outcomes and whether these effects are stronger within racial-ethnic concordant clinician-patient relationships. Research Design: We use instrumental variables to estimate the causal effect of SDM on outcomes. Subjects: A total of 60,584 patients from the 2003–2017 Integrated Public Use Microdata Series Medical Expenditure Panel Survey. Years 2018 and 2019 were excluded due to changes in the Medical Expenditure Panel Survey that omitted essential parts of the SDM index. Measures: Our key variable of interest is the SDM index. Outcomes included total, outpatient, and drug expenditures; physical and mental health; and the utilization of inpatient and emergency services. Results: SDM lowers annual total health expenditures for all racial-ethnic groups, but this effect is only moderated among Black patients seen by Black clinicians, more than doubling in size relative to Whites. A similar SDM moderation effect also occurs for both Black patients seen by Black clinicians and Hispanic patients seen by Hispanic clinicians with regard to annual outpatient expenditures. There was no significant effect of SDM on self-reported physical or mental health. Conclusions: High-quality SDM can reduce health expenditures without negatively impacting overall physical or mental health, supporting a business case for health care organizations and systems to improve racial-ethnic clinician-patient concordance for Black and Hispanic patients.
Single-use plastic bags contribute significantly to the plastic pollution in South Africa posing a serious environmental challenge. Hence, there is a need for comprehensive strategies to reduce plastic bag consumption. We report the results of an online workshop aimed to create a positive, shared future vision. The workshop was attended by 12 invited participants from diverse backgrounds and disciplines and utilized a collaborative approach to propose a framework for reducing plastic bag usage during grocery shopping in South Africa. The findings suggest that a combination of economic, structural and behavioral interventions is necessary to promote lasting behavior change, including financial incentives, a broad introduction of more environmentally friendly alternatives, and promoting bag reuse. Additionally, the vision underscored the importance of using social channels such as education and social norms. The invited stakeholders did not endorse conventional approaches such as increasing an already existing levy or implementing a complete ban on plastic bags. They also questioned the introduction of fully recycled plastic bags. Instead, the proposed vision encourages an integrated approach to reducing plastic bag usage involving individual behavior change and community engagement. The development of a creative product such as a video to showcase a future vision offers a powerful tool for communication with further stakeholders and political authorities, to engage with the community and broader population and for inspiring collective action. Overall, the findings have implications for policymakers, business leaders, environmental educators, and individuals committed to reducing plastic pollution and promoting sustainable practices in South Africa.
Tinezia Angelina Puspa Ningrum, Nunuk Latifah, I. Rahmawati
The use of Information and Communication Technology (ICT) is currently an important requirement for the business sector to facilitate operational activities, including recording financial reports. Information systems are products of ICT development in the form of computer application programs that record and record data to make it easier for users or users to re-access and process data. Digital recording provides convenience and simplicity in its use to prepare financial reports and avoid recording errors. Various financial recording application systems are provided by online application service providers, one of which is the Cash Book. The purpose of using the BukuKas Application for the Bird Feed Caterpillar Breeding business was chosen because previously the business owner was still recording income and expenses perfunctorily, so many expenses were not recorded, so the owner had difficulty checking how much the collectors owed for purchases made. Business owners also find it difficult to record income and expenses because evidence/receipts are lost. Therefore, an information system is needed that helps record transactions safely and quickly by using the BukuKas application to facilitate recording activities and as a medium for recording business transactions. This type of research was conducted using a qualitative descriptive method. Data collection techniques include interviews, WhatsApp, and observation to observe the use of recording before and after using the application so that the selected application can produce a better business report.
How can a company commit to maximizing stakeholder value while maintaining financial performance? Companies increasingly have the ambition to provide stakeholder value to their owners and shareholders, employees, consumers, suppliers, partners, the environment, and future generations. However, such companies often face difficulties in demonstrating the value they bring to stakeholders, due to the lack of universal methods for assessing their impact. Besides the practical need to develop a method for impact valuation, we researched the existing literature and discovered the lack of a holistic method to evaluate all impacts of a company using a common currency with flexible adaptations at different levels. We developed a new method called Sustainable Business Value (SBV) to address these gaps and enable companies to evaluate their impacts. We tested the SBV in two pilots. The SBV method differs from currently used methods, including sustainability reporting, sustainability rating and indices, and sustainability accounting. SBV can be used for decision-making, portfolio management, benchmarking, stakeholder communication, investor communication, and business development and also provides a comprehensive perspective of a company’s impact across six standardized dimensions. However, further development and standardization of proxies and cross-industry standards are needed.
The present article examines the linguistic aspects of climate change through a terminological analysis of the emerging concept of climate risk. The overall aim is to investigate emergent terminology and the evolution of the concept through a qualitative analysis of a set of international policy and think tank documents, as well as to provide an analysis of relevant Norwegian documents covering three text genres (policy documents, think tank reports, corporate annual reports). Our findings are in line with recent research that stresses the increased importance of risk in climate change communication. Our study also provides further knowledge about how the concept of climate risk has changed to include a widened risk perspective beyond that of natural disasters, including that of business risk. Next, the focus on the impact of climate change on business points to a reconceptualisation of climate change governance where responsibility is increasingly shifted from the sphere of policy makers, international organisations, and politicians to the private sector. Third, our analysis suggests that while the emergent concept of climate risk emphasises the financial risk that climate change poses to businesses, the impact on nature, the environment and humans is less visible in the texts.
Les big data sont à la mode. Dans les médias, le terme est brandi comme étendard de l’innovation. Cet enthousiasme s’accompagne de la mise en avant de nouvelles expertises qui vendent leur savoir-faire auprès des institutions : les travailleurs de la donnée affirment pouvoir « prédire » les comportements des électeurs grâce aux big data et ainsi agir « scientifiquement » sur les résultats d’une élection. Cet article vise à étudier les modalités de constitution de ce groupe professionnel en proposant une analyse longitudinale de l’intégration du numérique en campagne électorale. L’idée est d’analyser les trajectoires de ceux qui vivent de la web politique en contexte français, depuis la campagne pour l’élection présidentielle française de 2007 jusqu’à celle de 2017, et ce, afin de repérer les continuités, les ruptures et les reconfigurations de ce nouvel espace professionnel, rythmé par les échéances électorales.
In the media as in a public sphere, the frenzy over big data has been met with equally high levels of enthusiasm. This enthusiasm comes along with the emphasis of new expertise: the workers of the data assert they can “predict” the behavior of the voters thanks to big data and so to act “scientifically” on the results of an election. This article aims at studying the modalities of constitution of a professional group by proposing a socio-historic analysis. The idea is to analyze the trajectories of digital campaigners since the campaign for the French presidential election of 2007 to underline the continuities, the breaks and the reconfigurations of this new professional space.
Communication. Mass media, Business communication. Including business report writing, business correspondence
With the entry into force of the structural tax reform, effective in January 1st, 2017, the Colombian government tries to increase the collection and to have resources to cover the fiscal deficit, in addition to acquiring new resources to support social issues like environment.This reflection article is the result of an investigation conducted by the author with the support of a study group with a training as public accountants under a process of formative research, as a document type, with qualitative approach, based on a comprehensive review in databases of indexed journals and other documentary information found about the topic. The article aims to analyze the contribution to the environment since the tax reform of 2016. The results show that at the international level there is a general tendency to create strategies to motivate the reduction of environmental pollution, generating support to potential taxpayers, either through tax benefits or the imposition of taxes. In Colombia, the government created the tax on carbon emissions and the consumption tax on plastic bags, which seek to discourage the consumption of these pollutants, although in the case of carbon emissions the tax is assumed by the final consumer, although the tax is paid on the value of the fuel and consequently it is not considered a decrease in consumption, which limits the scope of its primary objective
Business communication. Including business report writing, business correspondence
Le présent article s’interroge sur la communication mise en acte dans le discours du packaging des produits alimentaires, qui soulève d’importants problèmes éthiques liés tant aux dangers alimentaires, crises écologiques et sociales, qu’à la remise en cause de la relation de confiance entre le consommateur, les différents acteurs de la filière alimentaire et les communicants. La marque qui est à l’origine de l’offre devient une instance de caution, le communicant ayant le rôle d’installer la relation de confiance avec le consommateur par la médiation de son discours sur le produit. Notre article se propose de montrer comment la sémiotique, plus particulièrement la sémiotique des pratiques et la théorie du lien éthique de J. Fontanille, permet d’analyser le lien éthique qui lie les instances de la pratique, impliquées dans l’action représentée par le packaging. Ces modèles mettent en lumière le rôle de la marque dans la construction de la relation éthique avec le consommateur.
This article studies the communication implemented in the packaging discourse of food products, which raises important ethical problems related to food hazards, ecological and social crises as well as the issue of trusting relationship between the consumers, various actors in the food chain and communicators. The brand, which is at the origin of the offer, becomes an instance of caution. At the same time, the brand is the communicator whose role consists of installing trusting relationship with the consumer through the mediation of its communication on food product. Our article suggests showing how the semiotics models, in particular, the semiotics of practices and theory of ethical link of J. Fontanille allows to analyse the ethical link, which connects the actors of the practices involved in the action that is described by the packaging. These models bring to light the brand’s role in the construction process of ethical relationship with the consumer.
Communication. Mass media, Business communication. Including business report writing, business correspondence