The Role of Digital Media in Accounting Transparency and Corporate Image: SDGs Communication Approach

Digital media use in the 2 h before bedtime is associated with sleep variables in university students

It is very important to understand the nature of digital media and its various categories and the position of this media and modern communication technology in the present social and political interactions. Explaining different kinds of discourses and different principles, theories, and conceptual models of the society along with the role of digital media is one of the most effective tools of information and culture in introducing the political system of Islamic Republic of Iran which is a religious democracy. A religious democracy is one of the aims of this study. In this study, a role of digital media in discourses of Islamic revolution was identified with a descriptive method. Also, there is no boundary in the virtual space. Therefore, relevant articles and studies were published about digital media and virtual diplomacy during the years of 2009 to 2013. Also, some of the relevant scientific books were studied. Digital diplomacy is a new tool in the world, to change attitudes and influence the thinking and beliefs of people today without invasion and war. In this context, digital media, because of the exceptional features like power to influence public opinion, international and cross-border charm and diversity, have great influence on the shaping of social changes and changing discourses. Hence development programs of making discourse using digital media, civil society and the international community can contribute to the development of the religious discourse of democracy. In this article, digital media and their effectiveness and usage in an introductory and discussion process were posed. Since people’s ideas are influenced a lot with digital media, digital media have a lot of effects on forming the social developments and discourse changes. Therefore, developing discourse programs with the use of digital media in internal and international communities can be effective in the development of Islamic revolution discourse.

The Effect of Corporate Social Responsibility (CSR) Perception on Tourism Students’ Intention to Work in Sector

The relationship among customers' perception of Corporate Social Responsibility (CSR), Customers' Loyalty (CL), Corporate Image (CI), Customers' Satisfaction (SAT), and Positive Word‐of‐Mouth p(WOM) has been explored extensively in the literature, however, the mediation effect of these constructs between customers' perception of CSR and CL in a single comprehensive model has least been studied. Therefore, the instant research examined the influence of customers' perception of CSR on CL by mediating the impact of SAT, CI, and p(WOM). A comprehensive survey was conducted for the customers of different hotels in Pakistan in 2023. The data from 299 respondents was analyzed by employing PLS‐SEM. The findings revealed that customers' perception of CSR positively impacted SAT, CI, and p(WOM), which in turn influenced Customers' Loyalty (CL). Furthermore, results affirmed that SAT, CI, and p(WOM) mediated the relationship between CSR and CL.

Many scientific articles have been written about management students’ perceptions of corporate social responsibility. Most of these investigations were carried out on small samples, made up of students from a single university. Very few investigations have compared students from different universities and countries. The main objective of this paper is to investigate whether students’ countries operate as an explanatory variable for their perceptions of this concept. Fifty-four previous articles were reviewed, identifying some important conceptual problems and a high amount of methodological diversity. The second objective of this paper is to describe and analyze these problems and methodologies, with the aim of contributing to the development of this field of research. A sample of 1992 undergraduate students in management courses who were studying at 18 universities located in three countries (Colombia, Ecuador and Peru) was selected. A definition of corporate social responsibility was adopted. This concept was operationalized through a set of 18 indicators. An exploratory factor analysis showed that these indicators operationalize the main dimensions of social responsibility. It was found that there are statistically significant differences between the perceptions of the students from the 18 universities, but when comparing universities from the same country, these differences disappear. In addition, it was found that the relationship between perception and country is independent of gender, age, work experience and the degree that students are pursuing. This work contributes to our current knowledge in this field of study, because it shows that the university environment of each country operates as an explanatory variable for students’ perceptions of social responsibility. Also, this work contributes to the design of appropriate methodological strategies for carrying out comparative studies on the perceptions of social responsibility, both locally and internationally.

PurposeThe purpose of this paper is to examine the relationship between employees’ corporate social responsibility (CSR) perception and their organizational identification in a Chinese context. The moderating effect of employees’ collectivist orientation on the relationship between CSR perception and organizational identification is also examined.Design/methodology/approachData were collected from 308 employees of 7 firms in Zhejiang Province, located in southeast China. Hierarchical regression analyses were utilized to test the hypotheses.FindingsThe results indicate that all three dimensions of CSR perception in this study, specifically, economic, philanthropic and strategic CSR perception, are strongly and positively related to the organizational identification of employees. Employees’ collectivist orientation positively influences the relationship between strategic CSR perception and organizational identification. In contrast, collectivist orientation negatively influences the relationship between economic CSR perception and organizational identification. However, no moderating effect of collectivism on the relationship between philanthropic CSR perception and organizational identification was found.Research limitations/implicationsThe findings highlight the positive relationship between employees’ CSR perception and their workplace attitudes, shedding particular light on how employees’ personal values influence their responses to CSR in Chinese organizations.Originality/valueThis study extends the current understanding on the relationship between CSR and organizational identification. Particularly, the authors include multiple dimensions of CSR (economic, philanthropic and strategic CSR) in the research model, demonstrating that the link between CSR perception and organizational identification is influenced by employees’ collectivist orientation.

The aim of this research is to obtain data about the use of digital media and literacy classes together on student learning outcomes at RA Perwanida Lengkong, Sukorejo, Ponorogo. This research is quantitative research. The research instrument used to obtain data is a scale of digital learning media use and interest in learning. The data analysis technique used is descriptive statistical analysis.Data regarding the use of digital learning media on student learning outcomes was obtained through questionnaires by researchers by measuring something that has a relationship that: (1) There is a significant influence of the use of digital learning media on student learning outcomes. This is proven by obtaining a value of Fo = 9.109 and Sig. 0.000 < 0.05. Together, the variable use of digital learning media contributes 24.2% to the variable student learning outcomes. (2) There is a significant influence of the use of digital media on student learning outcomes. This is proven by the obtained value of tcount = 2.214 and Sig. 0.031 < 0.05. The variable use of digital learning media contributes 12.67% in improving student learning outcomes.

Although empirical research has explored the relationship of perceived corporate social responsibility with turnover intention, how the connection develops and the internal mechanism of this link require further exploration. In this study we examined the mediating roles of work meaningfulness and affective commitment in the relationship between perceived corporate social responsibility and turnover intention. Employees ( = 802) from real estate and manufacturing firms in China completed an online survey. The study model was assessed by structural equation modeling. Results indicated that a positive perception of corporate social responsibility indirectly and negatively affected employees' turnover intention. The mediating roles of work meaningfulness and affective commitment in the relationship between perceived corporate social responsibility and turnover intention were supported. This study provides managers with new insights regarding the value of employees' perception of the organization's corporate social responsibility, which can play a significant role as a future employee governance tool.

By analyzing the development of social responsibility understanding, this work applies to the health sector with the participation of health workers in order to demonstrate the perception of corporate social responsibility. Within the scope of this study; to measure nurses' perceptions of social responsibility and to analyze the interaction between perception and demographic characteristics; Surveys including demographic statistics and indications of social responsibility were given to three hundred nurses working in public hospitals in the Istanbul city. As a result, 250 out of 300 surveys were withdrawn and included in the study (the percentage of feedback was 83.3%). According to the data obtained from the survey, the average score of the participants was 3.13, thus the perception of corporate social responsibility in health care workers was found to be high. However, it is observed that the perceptions of social responsibility of nurses vary according to rank, gender and education. Key words: Social Responsibility, Nurse, Health worker, corporate social responsibility Special Issue of Health Sciences DOI: 10.7176/JSTR/6-03-24

This study examines trends in adolescent health, well-being, risk behaviors, and digital media use among high school students in Finnmark, Arctic Norway. Using data from the Ungdata survey (2014-2023), trend analysis (N = 6,084 in Finnmark; N = 254,048 nationwide) revealed limited improvements in health indicators, with increases in digital media use, school-related stress, and depressive thoughts. Pairwise comparisons showed that Finnmark students had worse outcomes than the national average in most areas, except for substance use and antisocial behaviors. A deeper analysis of the 2021 Ungdata data among Finnmark students (N = 2,129), using PLS-SEM, identified peer interactions as a key driver of risk-taking behaviors, including substance use and rule-breaking. Family and school environments influenced rule-breaking but had limited effects on substance use. Digital media use was linked to drinking and rule-breaking behaviors, while experiences of bullying correlated with substance use and antisocial behaviors. Further investigation into digital and social media use (N = 2,086) revealed that digital media engagement was associated with family relationships, school connectedness, and local area satisfaction. In contrast, social media use was linked to peer dynamics, depression, and harassment. Excessive media use contributed to lower physical activity and reduced face-to-face interactions, exacerbating challenges related to geographic isolation and cultural diversity. The findings underline the need for public health interventions tailored to Finnmark's unique sociocultural context, emphasizing mental health support and addressing the role of digital and social media in adolescent development. Future studies should explore the behavioral dimensions of media use and incorporate ethnicity-related factors to gain a deeper understanding of these dynamics in the region.Key messages• Trend analysis shows limited health improvements among adolescents in Finnmark, with worse outcomes than the national average in most areas, highlighting the need to address regional disparities.• Internet use among adolescents in in Finnmark can improve social connections but is linked to increased risk-taking behaviors, substance use, and mental health issues like depression and bullying.

Colombia’s Internet connectivity has increased immensely. Colombia has also ‘opened for business’, leading to an influx of extractive projects to which social movements object heavily. Studies on the role of digital media in political mobilisation in developing countries are still scarce. Using surveys, interviews, and reviews of literature, policy papers, website and social media content, this study examines the role of digital and social media in social movement organisations and asks how increased digital connectivity can help spread knowledge and mobilise mining protests. Results show that the use of new media in Colombia is hindered by socioeconomic constraints, fear of oppression, the constraints of keyboard activism and strong hierarchical power structures within social movements. Hence, effects on political mobilisation are still limited. Social media do not spontaneously produce non-hierarchical knowledge structures. Attention to both internal and external knowledge sharing is therefore conditional to optimising digital and social media use.

This study suggests that employees’ pro-environmental behaviors are determined by their attributions regarding the reasons why hotels engage in corporate socially responsible initiatives. Furthermore, the role of supervisors’ corporate social responsibility (CSR) perceptions in shaping frontline employees’ CSR attributions is studied. Finally, we examine whether the impact of supervisor’s CSR perceptions on employee attributions differs according to the supervisor’s gender. The results showed the influence of substantive CSR attributions on pro-environmental behaviors, as well as the influence of supervisors’ CSR perceptions on employees’ substantive CSR attributions. It is also found that when the supervisor is a woman, the effect of her CSR perceptions on employees’ CSR substantive attributions was stronger. Additionally, women’s CSR perception also significantly influenced employees’ CRS symbolic attributions, although to a lesser extent. These findings have important theoretical and practical implications to promote sustainable economic growth and reduce the environmental impact on the hotel industry.

This study aims to test the mediating effect of job crafting on the relationship between employees’ corporate social responsibility (CSR) perceptions and job performance, as well as the moderating effects of perceived organizational support (POS) on the employee CSR perceptions – job performance relationship. Utilizing survey-based data from South Korean samples, this study analyzed the responses of 181 hotel employees who reported their CSR perceptions and their own job crafting, together with their supervisor-rated job performance one month later. Job crafting fully mediated the positive relationship between employees’ CSR perceptions and job performance, the positive association between employees’ CSR perceptions and job crafting being more pronounced when organizational support was high than when it was low. Furthermore, organizational support was found to moderate the indirect effect of employees’ CSR perceptions and job performance through job crafting.

This study uses the sequential updating mechanism and draws on several theories, such as the attribution theory, the self‐perception theory and the shame theory, to explain the interplay between consumers' perceptions of corporate social responsibility (CSR) and corporate credibility. It contends that both CSR and corporate credibility undergo the sequential updating mechanism. A two‐stage model (before and after a corporate public relation [PR] crisis) is used to investigate how individuals' perceptions of CSR and credibility are determined by their blame attribution to the firm, their self‐culpability, as well as their prior perceptions of CSR and credibility. To test the research hypotheses, four samples were collected from Spain (224 and 244) and the United Kingdom (307 and 236). Respondents had to state their opinions in relation to a Spanish and a British company operating in the fashion industry. For the model estimation, the SmartPLS 3 was used. The results show that consumers' perception of a firm's liability has a significant impact on their feeling of culpability, which in turn strongly and negatively affects their perceptions of the firm's CSR and credibility. In addition, consumers' prior perceptions of CSR and credibility play a relevant role in regulating and offsetting the final effect of a corporate PR crisis.

PurposeThe purpose of this study is to investigate the simultaneous effect of ethical leadership (EL) and corporate social responsibility (CSR) on employees’ turnover intention and examine the mediating mechanism in these relationships.Design/methodology/approachThe authors conducted a field study of 851 employees across a variety of industries. This study applied partial least squares structural equation modelling for hypothesis testing.FindingsThe results show that employees’ perceptions of CSR as well as EL are both uniquely and negatively related to turnover intention. The authors also found that employees’ job satisfaction but not commitment, mediates these relationships.Research limitations/implicationsThis study answers the recent call (Schminke and Sheridan, 2017) for ethics researchers to put competing explanations to the test to determine their relative importance. Research limitations have been discussed in the paper.Social implicationsThrough providing empirical support for the positive impact of CSR and EL on employee-related outcomes and creating a decent and empowering work environment, this study provides further support for CSR and EL. As CSR and EL require accountability, responsible management and addressing societal well-being of stakeholders, this study can contribute to the United Nations sustainable development goals.Originality/valuePrevious research has found that both employees’ perceptions of supervisory EL and CSR are negatively related to employees’ turnover intentions. Yet, researchers know little about their relative importance because these relationships have not been adequately examined simultaneously.