This research investigates the multifaceted impact of International Accounting Standards (IAS) on corporate reporting transparency. Amidst the interconnected global business landscape, the study aims to discern global adoption trends, financial reporting quality, stakeholder perceptions, implementation challenges, and the responsiveness of IAS to industry dynamics. Through meticulous analyses spanning the years 2010 to 2020, the research unfolds key insights.The adoption of IAS is a critical facet of global financial reporting, influencing business practices, investor decisions, and regulatory frameworks. Understanding its impact is paramount for policymakers, standard-setters, and businesses navigating an increasingly interconnected and diverse financial ecosystem.This research seeks to comprehensively examine the intricate relationship between IAS and corporate reporting transparency. By delving into adoption trends, financial metrics, stakeholder perspectives, implementation challenges, and update responsiveness, the study aims to provide a holistic view of the global accounting landscape.The analysis reveals a consistent upward trajectory in global IAS adoption, with North America and the Asia-Pacific region playing pivotal roles. Financial reporting quality experiences substantial improvements, particularly benefiting smaller enterprises. Stakeholder perceptions vary across regions and professional roles, emphasizing the need for tailored communication strategies. Implementation challenges, including legal framework complexities and cultural differences, underscore the intricate nature of global adoption. The frequency of IAS updates showcases the adaptability of standards to emerging trends, emphasizing sector-specific implications.This research concludes that IAS significantly influences corporate reporting transparency, offering a standardized framework for diverse business scales. Challenges in implementation necessitate targeted interventions, with recommendations focusing on stakeholder communication, tailored support for small enterprises, and addressing legal and cultural complexities. The adaptability of IAS to industry dynamics reaffirms its role as a responsive and evolving standard. As businesses, regulators, and standard-setters move forward, continuous collaboration and flexibility become imperative for navigating the complexities of a globally harmonized financial reporting landscape.
Since the release of ChatGPT, generative AI has significantly changed student academic writing and students’ role in the writing process. This article presents the results of a survey conducted in August/September 2023, including 3,997 evaluated questionnaires. The survey aimed at recording students’ use of text-generating AI tools for academic writing, specifically frequency of use, reasons for and against AI use, purposes of use, and attitudes towards AI use, as well as their wants and needs for support provided by university stakeholders. Based on the hypothesis that students’ existing writing competence influences their AI use, they were also asked to self-assess their writing competence, which was then correlated to other questions.
Key findings are that the majority of students tend to use AI writing tools on a rather regular and reflected basis, with a stronger awareness of weaknesses in content rather than regarding data protection, copyright, and ethical aspects. A minority of students do not use the tools at all or in an unreflected manner, such as generating complete texts. Students express a great need for clear regulations and information on how to use AI in academic writing. Correlations between writing competence and AI use and assessment can be observed consistently, but to a very limited extent, indicating that students with higher writing competence use AI in a slightly more reflected and targeted manner. The results can assist universities in developing support for students to learn a reflective approach to AI writing tools in academic writing.
Business communication. Including business report writing, business correspondence
The use of reporting guidelines is an established yet still-evolving practice in the field of biomedicine. These documents are often linked to common methodologies (e.g., randomized clinical trials); they include multiple textual artifacts (e.g., checklists, flow diagrams) and have a history that is coextensive with the emergence and ongoing development of evidence-based medicine (e.g., as an epistemological orientation to research and decision making). Drawing on the concept of metagenre, this article examines how practitioners use reporting guidelines to define and regulate the boundaries of biomedical research and writing activity. The analysis, focusing on one prominent set of guidelines, shows how practitioners use the genre–metagenre dynamic to promote strategic intervention while upholding traditional principles and standards for evidence-based research and communication.
The invention of the printing press allowed the rapid dissemination of science, culture, and knowledge that many refer to as the Enlightenment, the Renaissance, or the Scientific Revolution (Dewar, 1998; Kissinger, Schmidt, & Huttenlocher, 2023). Many scholars and experts believe AI will be as transformative as the printing press and usher in unprecedented growth in knowledge and human potential (Ball, 2023; Kissinger et al., 2023; Sforza, 2023). Of course we can’t yet know whether AI will be as transformational as the printing press, but this comparison invoked by thought leaders reveals the human impulse to use metaphors to make sense of an unpredictable future. My sense is that we are entering a new era of knowledge production that will profoundly impact civilization. We see glimpses everywhere of the potential of AI. Business professionals are rapidly adopting these tools to create content and communicate. The major software vendors are integrating AI into personal productivity software. More than any other reason, I believe we are entering a new era because AI is now available for any person to use in novel ways. People need no technical skills. They can use natural language to engage AI applications to imagine and create. I’ll refer to this new era as the AI Age. Business communication scholars and instructors are uniquely positioned to provide guidance in the AI Age. The rapid adoption of AI tools in the past year is largely to support communication tasks, which I’ll refer to as AI-mediated communication (AI-MC) (Hancock, Naaman, & Levy, 2020). Business practitioners engage in the following AI-MC activities: researching ideas, drafting emails and reports, creating images for logos and business plans, creating social media posts, revising text in communications, and other similar applications. While business communication scholars have increasingly explored the impact of AI on business communication in the past five years (e.g., Getchell et al., 2022; Lee, 2020; Son, Lee, & Chang, 2019), this moment is unique: only in the past year have nearly all business professionals had easy access to generative AI. We are entering unchartered terrain. In early 2023, several colleagues and I surveyed around 340 business communication instructors about AI and writing instruction. Business communication instructors are uniquely qualified to evaluate how new technologies influence communication. Many experts and software vendors tend to emphasize the technical side of new technologies, whereas these instructors were able to identify the profound influences AI may have on human relationships, capabilities, and autonomy. Instructors in this project specifically commented on the challenges and opportunities associated with AI-assisted writing. They collectively suggested that AI literacy requires competencies in application, authenticity, accountability, and agency (Cardon, Fleischmann, Aritz, Logemann, & Heidewald, 2023a). Interestingly, business communication instructors in our study sought to make sense of generative AI in terms of metaphors. They referred to AI as similar to various tools, applications, and services, such as a calculator, Wikipedia, a computer, Received: Jul 10, 2023 Accepted: Jul 26, 2023 Corresponding author: Peter Cardon Department of Business Communication, Marshall School of Business University of Southern California, Los Angeles, CA 90089, USA Tel: +1-213-740-0133, E-mail: cardon@marshall.usc.edu
Nils M. Høgevold, R. Rodríguez, G. Svensson
et al.
ABSTRACT Purpose This study focuses on a framework of sales performance drivers, considering four areas of seller skills, and seven dimensions that the literature generally recognizes as affecting sales performance in B2B settings. The four areas and seven dimension of seller skill level are as follows: (i) interpersonal abilities, including communication as well as presentation skills; (ii) degree of adaptiveness, considering seller ability to modify both the sales approach and the sales behavior; (iii) selling-related knowledge, covering product and market-knowledge skills; and (iv) sellers’ use of technology. As a whole, assuming a pivotal role played by seller skills, the research objective is to empirically verify a conceptual framework based on B2B seller skills in the context of sales performance. This study responds to a recent call to use meta-analyses to increase research-based knowledge in the sales domain. This study offers an empirical testing of a research framework for the identification and understanding of those skills that sellers need to embrace handling and increasing value in business relationships with customers in B2B settings of tangible products. The methodology relies on a questionnaire survey using a deductive approach. A total of 315 companies were ultimately selected to take part in the study, so as to represent a range of companies from different industries and corporate sizes within the product-oriented business sector of Norway (i.e. services-oriented companies are not included). The companies were identified from the Standard Industrial Classification (SIC 2007). A total of 236 questionnaires out of 315 were returned, generating a response rate of 74.9%. Methodology/Approach An exploratory factor analysis was undertaken to falsify or confirm the seven-dimensional framework of skill level. The initial factor analysis consisted of 21 items with three per dimension. The principal component method was applied to reveal the pattern in the factor solution. An orthogonal approach (varimax rotation) was applied to rotate the factor solution. The multi-item measures of each dimension were selected and modified from various sources. The empirical findings provide a foundation for further studies on sales performance. In particular, the findings can be used to assess the relationship between seller skill dimensions on sellers’ objective and subjective performance in B2B sales settings. The findings can also be used to assess the relationship between these skill-level indicators on sellers’ economic and non-economic satisfaction. Findings Companies could use the reported findings to organize and structure the process of B2B seller planification. This study offers seven verified categories of seller skill level. Companies should focus on each category in relation to their specific industry, so as to optimize sales performance. Seller skills become relevant with respect to taking into consideration the context of sales performance in areas such as planning and organization, recruiting and screening, training, remuneration and motivation, and evaluation and control. Note that companies need to consider the reported seven categories of skill level across all areas of sales performance. Companies should evaluate their sellers in relation to each category of skill level, and offer continuous training that is appropriate to each category. It is evident that training is fundamental to acquiring seller skills. The recruitment and screening of sellers are also important for acquiring sellers with an appropriate level of each category of skill levels. Furthermore, companies need to evaluate the training results of sellers, and offer economic compensation in accordance with the skill level reached in each of the seven categories. This study contributes to creat a B2B framework of seller skills in the context of sales performance. Accordingly, the tested and reported seven-dimensional framework provides a foundation for structuring the skill level dimensions in B2B sales settings. A further opportunity in B2B settings is to assess the structural properties of how the seven dimensions of seller skills are associated with and related to the other sales performance indicators (i.e. seller role perceptions, motivations and aptitude, as well as the influence of organizational and environmental aspects on sellers). One such research opportunity is to assess to what extent there are any moderating and mediating effects between skill level, role perception, motivation, aptitude and organizational/environmental, or whether they all relate only to sales performance in B2B settings. We conclude that the seven-dimensional framework of B2B seller skills in the context of sales performance verified in this study offers satisfactory validity and reliability. We therefore argue that the reported dimensions of B2B seller skills – i.e. interpersonal presentation and communication skills, degree of adaptiveness regarding abilities to modify sales approach and sales behavior, selling-related knowledge about customers and product/technology knowledge, and sales technology use – offer a sound foundation for assessing and following up on sales performance. This study contributes to existing theory and previous studies, thus providing a foundation for framing relevant indicators of sales performance regarding B2B seller skills. The seven-dimensional framework therefore provides a foundation on which to structure the assessment of sales performance in B2B settings.
Purpose: This study aims to describe the presentation of SOEs’ financial information by presenting the Internet Financial Reporting (IFR) index. This study uses secondary data taken from the website of each SOE. This study uses a sample of all SOEs in Indonesia. The rapid development of the internet has significantly affected activities in the government, business and community, sectors. The internet has several characteristics and advantages in the overall disclosure of information, such as pervasiveness, unlimited access, timely communication, and low cost. Internet Financial Reporting (IFR) is a voluntary disclosure of financial statements through a company’s official website, in which its quality is measured using the IFR index. Law No. 14 of 2008 states that one important element regarding information disclosure is the public interest that affects the lives of many people. With this law, public companies, including State-Owned Enterprises (SOEs), must report all information related to their businesses through their websites Design/methodology/approach: The research method used is purposive sampling method with 2 observations, in November and December 2018. This study is classified as a quantitative study Findings: The results of this study indicate that there are still many SOEs that have not utilized the content, timeliness, technology used, and user support on their websites properly. Research limitations/implications: There is one sector that does not have a website, namely the sector of accommodation and food and drink providers. Practical implications: State your implication here. Originality/value: originality Paper type: Research paper
Les émissions de divertissement ont souvent été considérées comme plus propices que les programmes d’information à l’insertion professionnelle des femmes, en particulier dans les fonctions d’animation ou de production. Mais la catégorie « divertissement » recouvre des programmes divers : jeux, émissions de variétés, émissions pour la jeunesse, télé-réalité, etc. Afin de prendre la mesure de ce cantonnement des femmes à certains genres télévisuels, nous avons choisi d’étudier la place de celles qui ont occupé des fonctions d’animation, parfois doublées d’un rôle de productrices, dans deux genres historiquement corrélés : les jeux et les variétés télévisées. Partant d’extractions issues des bases archives et dépôt légal de l’Institut National de l’Audiovisuel, complétées par la lecture de documents écrits et le visionnage de plusieurs programmes, nous proposons ici de revenir sur ce qui semble être une ségrégation à plusieurs facettes, un confinement à certains rôles et à certains types de programmes. Nous montrerons alors que la place accordée aux femmes animatrices et productrices dans ces deux genres télévisuels reste somme toute très inégale comparée à leurs homologues masculins.
Communication. Mass media, Business communication. Including business report writing, business correspondence
Marly Julieth Padilla Naranjo, Paula Andrea Giraldo Restrepo, Juan Gabriel Vanegas López
et al.
Many factors condition the decisions that firms make when expanding into different international markets, where the issue of distance plays a relevant role. The aim of this paper is to contribute to this issue by conducting an exploratory analysis of how distance affects the internationalization of companies that export from Colombia. To fulfill this objective, a detailed review of different related studies was developed and a database with information at the company level was built to find if there was a relationship between the export variables compared to various characteristics of the exporter. As main results, it was found that the companies of nascent internationalization of the last years have reached more distant markets than those of greater antiquity, in particular those constituted after the year 1990, tendency that is explained mainly by the economic liberalization policies where Colombia opened unilaterally to the world market. Likewise, it was proved that, like several authors have pointed out in this literature review, the size of the companies conditions the reach of geographically more distant markets
Business communication. Including business report writing, business correspondence
The construction of a theory is not a simple matter, it is to contribute to the progress of knowledge by building and incorporating innovative statements on issues that have not been expressed systematically, even if there are scattered statements about the object to be developed. This is the purpose of this work in relation to auditing, a term widely used in the language of organizational control to which various meanings are given, according to the particular intentions and interests of the authors, when in reality the research must advance to the construction of affirmations or discourses that go beyond the speculative or simply ideological field to bring those discourses closer to truth or simply to validity. This objective is developed from a critical analytical method that starts from the criticism of the theories of business evolution, to point out their incompatibility with auditing, continuing with the analysis of the concepts of auditing under discussion, without formalization or foundation, from the perspective of social order and the consequent social relations, about social practices of evaluation and control in organizations, without trying to give it a photographic focus, but rather to construct more important statements for knowledge, orienting the work to an activity committed to discovering the way things are, instead of dedicating itself to mere contingent descriptions (Galassi, 2008).Las teorías del control y evaluación organizacional independiente
It concludes with a classification of traditions on the control and evaluation of organizations from the institutional and business evolution perspectives that allows to decant a concept of structured auditing.
Business communication. Including business report writing, business correspondence
Nasser Saif Al Busaidi, A. Bhuiyan, Norhayah Zulkifli
The Small and Medium Enterprises (SMEs) are considered as the mainstay of the economy, whereas the Information and Communication Technologies (ICTs) is regarded as unitary of the major drivers for SMEs. The function of the ICT is to ensure that as far as the organizations are concerned, their strategy and design, innovation of new products, services, processes, productivity, expansion of market size, improvement of product qualities, enhancement of performance and, development, as well as supporting business competitiveness can be executed accordingly. However, debates about the efficient uses of ICTs by SMEs in developing nations are being discussed and reported widely. Therefore, this study analyzes the critical success factors on the ICTs adoption in the SMEs globally focusing on Oman. Questionnaire survey is conducted among the managers of the SMEs. It is found that the effective adoption of ICTs in the SMEs is caused by a number of success factors including among others limited access to markets and, finance, lack of awareness to global markets, unfriendly business environment, poor management skills and lack of updated technology. complication of the bureaucracy process, as well as lack of training relating to basic business.
ABSTRACT Internet-enabled consumer devices are to be developed by the manufacturers. In this article, we examine how the Internet of things (IoT) can support marketing activities, including customer relationship management, business intelligence, and product design. In particular, the research reported in this article examines how the IoT can provide communication channels to support targeted marketing for product owners and enhance customer relationship management and product support. In addition, in this article, we examine how data gained from the operational use of Internet-enabled devices can support business intelligence in terms of how consumers actually use a product and can also support new product design in terms what features of current Internet-enabled products are most commonly used and how they are used.
One of the abilities most often associated with patient-centred communication (PCC) is empathy. But how can it be achieved? There is an extensive literature acknowledging the importance of communication skills in healthcare settings. However, few studies focus on the specific strategies that can help overcome the challenges posed by PCC, especially in dealing with, understanding and responding to emotions. This is especially evident in the field of written communication. Starting from the assumption that the way in which medical information is conveyed can significantly influence receivers’ emotional response, and thus their understanding, this paper explores oral and written communication strategies that might be useful for fostering empathy. These strategies are based on the results of two funded research projects carried out by the Gentt Group (Universitat Jaume I, Spain), in which qualitative methods (interviews, focus groups and role-play with real actors) were used to improve doctor-patient communication in intralingual and interlingual contexts, in two genres: fact sheets for patients and medical consultations. The results show that avoiding ambiguous and alarming words, providing explicit explanations, using ‘you’ or the inclusive plural when addressing the patient, framing statements in a positive way, and explaining medical terms can all help enhance empathy, both in oral and written modes. In oral genres, non-verbal communication can also play a key role in showing genuine understanding. The importance of obtaining feedback from real patients and the potential of intralingual translation and role-play for improving the communication skills of medical professionals, translators and interpreters are also discussed.
Business communication. Including business report writing, business correspondence
on having treated as one of the taxes that major revenue generates to the territory, the industry and trade, notices and boards tax, iCA, it turns out to be transcendental in the maintenance of the public finance of the Capital district. for such a reason, this investigation determines the benefits that the charge grants to the development of the city, analyzing the behavior of the collection and the budget execution of the 2012 – 2015 period. nevertheless, by means of the use of the criterion of pearson’s correlation, the direct relation that the income of the charge presents with the district Gdp is identified, as well as its rate of growth in relation with the resources of the state, keeping levels of debt lower than the established ones for the law. in this sense, this article maintains a qualitative approach that uses documentary analysis and data collection techniques, using record and consistency matrices
Business communication. Including business report writing, business correspondence
Annual reports are an important source of qualitative information about a company’s strategic areas, including sustainability. However, previous work on sustainability assessment has been limited to quantitative indicators that are difficult to obtain. Here, we address this issue by analyzing a company’s strategic documents, with the specific aim of demonstrating the role of sustainability and social responsibility in the text of the annual reports of companies in the IT services industry. We demonstrate that this information is a significant determinant of future economic outcomes. Specifically, here we evaluate sentiment in managerial communication in the area of sustainable business by using collocation analysis of topic and sentiment word lists. Several domain-specific word lists were used for each category monitored. Specifically, Loughran and McDonald’s word list was used to measure sentiment in the context of corporate social responsibility and sustainability. The word list that was developed by Pencle and Malaescu was used for CSR, while novel word lists are proposed for sustainability topics. The results of experiments show that the sentiment of sustainability topics (environmental and social in particular) in the annual reports may be a significant indicator of future profitability and thus represent an important information for corporate stakeholders.
ABSTRACT Purpose: Prior literature has acknowledged the growing importance of service business markets (SBMs). However, relatively little research has examined the relationships and the motives for relationship development in SBMs. The aim of this paper is to investigate the nature of relationships and the various motives for relationship development between service provider and customers. Methodology: This paper adopts a qualitative research strategy and a case study approach. The context is the maritime industry. One of the largest container terminals in China represents a unique and revelatory case study, wherein nine container terminal-shipping line dyads are the units of analysis. The data were mostly collected via 34 semistructured interviews with maritime industry professionals. The data were triangulated by including archival records and industry reports. Findings: The interdependence and nonidentical nature of service delivery episodes are identified and considered to add to the knowledge on SBMs. This research provides evidence of the applicability of three groups of motives—economic, strategic, and social—for relationship development to SBMs. The motives are found to coexist and to have greater or lesser weight in the actors’ decision making depending on external factors, such as industry and company development stage, and internal factors, including the companies’ common vision and desire to collaborate. Contribution: Academic papers have usually focused on specific types of motives, associated with a particular theoretical framework (e.g. transaction cost theory). Motives have rarely been discussed from multiple theoretical lenses. When motives are identified it is not clear what they really imply in different contexts, and what factors cause them to appear. This paper provides a number of contributions. First, it integrates several theoretical perspectives and specifies three groups of motives for relationship development in SBMs: economic, strategic, and social. Second, through the analysis of empirical findings the paper provides a deeper understanding of each group of motives, proposing an integrated framework of motives and the factors affecting their appearance. Subsequently, the research is carried out through a dyadic perspective, which is relatively rare in SBM research. A dyadic perspective allows similarities and differences in actors’ perceptions and actions to be illuminated. Finally, the research brings in a relatively new and important context—the Chinese maritime industry. Practical implications: Knowing the needs and motives of counterparts can greatly assist SBM actors in formulating their strategies and planning their investments. It is also important that actors realize that the extent to which the other side is open to collaboration depends on the interplay of various motives. In general, business professionals should realize that end users increasingly perceive various service delivery stages within a supply chain as interdependent. Thus, to deliver a more integrated and flawless service to the end user, service providers and customers in SBMs should develop communication and collaboration beyond the operational level.
For Vietnamese enterprises, the knowledge of writing technique of business correspondence in English is becoming essential because business correspondence is always considered as an effective instrument in business communication in strengthening their competitiveness in international market. For this reason, the subject of business correspondence in English has been incorporated into the syllabus of most universities majoring in economics, business as well as linguistics. On the basis of genre theory in general and the Generic Structure Potential (GSP) by Hasan (1989) in particular, this essay will identify and some most commonly-used types of business correspondence and suggest some principles and strategies applied in this type of documents with a view to making the process of teaching this subject more effective.
Abstract Firms’ human rights due diligence (HRDD) and communication on their human rights impacts are not only elements in the Corporate Responsibility to Respect human rights (Pillar Two), but also to be promoted by States as part of their State Duty to Protect (Pillar One) through regulatory strategies aiming at shaping business conduct. Analysing the EU’s 2014 Non-Financial Reporting Directive as an example of governmental regulation for promoting responsible business conduct, the article discusses conditions for HRDD and reporting as a communication process to stimulate organizational change in accordance with the UN Guiding Principles to avoid harm, including through affected-stakeholder engagement. Applying socio-legal regulatory theory along with organizational and accounting literature, the article finds that the Directive’s predominant focus on ex-post measures appears to be a neglected opportunity to induce ex-ante organizational learning and changed business conduct to prevent adverse human rights impact. It offers recommendations for regulators and stakeholders for stronger regulation.
The paper discusses the role of (perceived) translator profile in the current promotion and reception of three competing English translations of fiction by the modernist Polish-Jewish author Bruno Schulz (1892–1942): Celina Wieniewska’s 1963/1978 canonical version, John Curran Davis’s ca. 2005–2010 online fan retranslation, and Madeline Levine’s retranslation, publicized since 2012 and forthcoming in 2018. Based on a para- and extratextual analysis of the discourse around these versions, combined with archive research into translator history, it explores the ways in which the translator’s profile is used to promote the translation and develop or support opinions about it. Wieniewska’s personal background, difficult to access due to the invisibility of the ‘historical’ translator, has been ignored by readers and critics, even though it would help understand her choice of translation strategy and thus make the recent criticism of her translation more informed. Conversely, in the case of Davis and Levine, not only are the retranslators visible to the extent that they actively promote their work themselves, but also judgments are passed, boundaries drawn and distinctions made based on their profiles rather than their performance: their work has been assessed to a large extent without reference to their actual translation choices. The retranslators’ lives – educational background, affiliation, professional experience – all turn out to play a major role in the critical discourse around their work, replacing the reading or, in the extreme case of Levine’s yet unpublished translation, even the very existence of the translated text.
Business communication. Including business report writing, business correspondence