Environmental Disclosure as a Tool for Public Sector Legitimacy: A Twitter Intelligence Approach

The purpose of this study is to measure the extent of Twitter environmental reporting by Andalusian municipalities (Spain) and identify the determinant factors of such a disclosure. Thus, factors such as population, geolocation, political signs, and sustainable commitments were analyzed under the legitimacy theory approach. The sample consisted of the official Twitter accounts of the 153 biggest local governments in Andalusia. The classification of the environmental tweets was based on a dictionary based on the GRI reporting standards for environmental disclosure, and a Twitter environmental disclosure index (TEDI) was developed. The results show that most of the local governments in Andalusia (77.78%) have an official Twitter account with different levels of audience, penetration, and activity. On the other hand, it was found that environmental disclosure is very low. However, municipalities with more surplus budget and municipalities with a greater number of sustainable commitments networks tend to report more on environmental issues through Twitter

Environmental Disclosure as a Tool for Public Sector Legitimacy: A Twitter Intelligence Approach

The purpose of this study is to measure the extent of Twitter environmental reporting by Andalusian municipalities (Spain) and identify the determinant factors of such a disclosure. Thus, factors such as population, geolocation, political signs, and sustainable commitments were analyzed under the legitimacy theory approach. The sample consisted of the official Twitter accounts of the 153 biggest local governments in Andalusia. The classification of the environmental tweets was based on a dictionary based on the GRI reporting standards for environmental disclosure, and a Twitter environmental disclosure index (TEDI) was developed. The results show that most of the local governments in Andalusia (77.78%) have an official Twitter account with different levels of audience, penetration, and activity. On the other hand, it was found that environmental disclosure is very low. However, municipalities with more surplus budget and municipalities with a greater number of sustainable commitments networks tend to report more on environmental issues through Twitte

Citizen reactions to municipalities’ Instagram communication

In this paper, we explore how local governments are using Instagram as a communication tool to engage with their citizens, using data from the municipalities of Andalusia (Spain). We seek to identify the determinants of local government use of Instagram, the determinants of activity in this channel and the determinants of citizen reactions in order to understand the influence of media types (picture, video or album) used in municipality posts, and to understand content type (what the post is about). Instaloader, an open source intelligence (OSINT) tool for Instagram, was applied. It made it possible to automatically extract all posts of the analysed municipalities (14,742 posts). These were later automatically analysed using R, an open source software. It was determined that of the 29 Andalusian local governments with the highest populations, only those that maintain an account on Instagram, totalling 17 municipalities (58.62%), would be part of the final analysis. Our findings demonstrate that when local governments have a high level of debt, they do not maintain and actively use Instagram accounts. We also found that quality of posts’ content is more important than quantity of followers, since there is no significant relationship between citizen reactions and the number of inhabitants of a municipality or the number of followers (audience), while there is a significant negative relationship between the number of posts (activity) and reactions. Our results also highlight that the level of reactions can be stimulated by certain media and content types.Funding for open access charge: Universidad de Huelva / CBUAThe authors disclosed receipt of the following financial support for the research, authorship, or publication of this article: This work was supported as beneficiaries of the “Programa Operativo FEDER Andalucía 2014-2020”, by the Regional Government of Andalusia (Spain), General Secretary for Universities, Research and Technology [Research Projects UHU-1253498]

The Vision of the Main Mobile Apps Related to Caravanning: an Analysis of the Reviews Focusing on Users and Developers

Mobile applications (apps) are becoming an essential tool when it comes to sightseeing. There is even a specific category for trips in the leading app stores. These are no strangers to the rise of the itinerant travel style, the caravans. The study aims to understand the situation of the main caravanning apps in Spain. We have carried out a web scraping methodology using a sample of 1,601 Spanish reviews of the main apps related to caravanning. The most interesting findings, among others, are that we are getting to know a sector that up to now was unknown and that even has not been affected by the pandemic crisis. Besides, the paper has demonstrated that developers do not follow the right strategies in caravanning apps. The paper also shows users' most crucial concerns about these apps. Therefore, managers of caravanning apps could improve their strategies by focusing their attention on users' concerns and, most important, reviews to respondThis publication has been possible thanks to the support of Spain's Ministry of Universities which has granted David Perea with a Margarita Salas grant for the training of young PhD included in the grants for the requalification of the Spanish University System 2021-2023, financed by the European Union Next Generation E

Análisis empírico del uso de twitter por parte de las principales empresas Andaluzas / Empirical analysis of the use of twitter by the main Andalusian companies

Este estudio proporciona una visión de la forma en que las principales empresas de Andalucía utilizan Twitter como herramienta de comunicación para interactuar con sus stakeholders. Se ha examinado una muestra de 24 compañías, obteniendo como resultado que la mayoría de ellas mantiene una cuenta corporativa oficial en Twitter. También se encontró que existe relación negativa entre el compromiso de los stakeholders y la actividad de la empresa en la red social, y de igual modo entre el compromiso de los stakeholders y la audiencia. Respecto a los medios y los contenidos de los tweets son las imágenes/videos y el marketing, los que generan mayor compromiso de los stakeholders, respectivamente

Social media and open source intelligence (OSINT) in Andalusian local governments: the cases of Instagram and Twitter

The use of communication channels represented by social media is a continuous trend in all areas. Its widespread adoption by both individuals and private and public organisations is undeniable. The evolution of new information and communication technologies with smartphones has led public administrations to consider other communication strategies. Some are more flexible than traditional media and are able to reach a wider audience and different stakeholder groups in a more immediate way. In particular, for local governments, social media networks play a key role in enabling them to get closer to their citizens, and should therefore be investigated further. Public institutions must be at the service of the citizen, and citizens are on social media. In order to contribute to the research in this area, the objective of this empirical study was to analyse citizen engagement on Twitter and Instagram with the governments of the users’ municipalities and to analyse the dissemination practices of municipalities who respond to the demands of their citizens via these social media platforms. For the purposes of this research, most of the municipalities of Andalusia (Spain) have been analysed. All of this analysis has been carried out using Big Data techniques with Open Source Intelligence tools (OSINT), which makes it possible to investigate a large volume of data by taking into account all of the information generated on Twitter and Instagram by all of the publications (N = All) of the local governments. In this way, through this potential methodology, having all the data provides evidence that is closer to the reality of debates about social media in public administration. For both academics and professionals in the field provide valuable interpretations of how the functionalities of social media are not being used by local governments, that do not publish those that the citizens demand, as in the case studied, which deals with environmental disclosure. The findings of this original study can be placed in the context of broader debates in the social sciences. The need for more innovative and ambitious research is emphasised; with methodologies in line with current technological advances that make it possible to work with a considerable volume of data to advance the most accurate interpretations of social and technological changes in today’s society. Thus expanding the research to multiple regions and integrating the findings in order to establish more effective and efficient communication strategies.El uso de los canales de comunicación que representan las redes sociales está siendo una tendencia continua para todos los ámbitos. Su extendida adopción por parte tanto de individuos como de organizaciones privadas y públicas es innegable. La evolución de las nuevas tecnologías de la información y comunicación con la aparición de los smartphones ha llevado a las administraciones públicas a plantearse otras estrategias de comunicación, más flexibles que los medios tradicionales y que les permitan llegar a un público más amplio y a diferentes grupos de interesados de una forma más inmediata. En especial, para los gobiernos locales las redes sociales juegan un papel clave para poder acercarse más a sus ciudadanos y, por tanto, debe investigarse más a fondo, puesto que las instituciones públicas deben estar al servicio del ciudadano, y los ciudadanos están en las redes sociales. Para contribuir de forma considerable a la investigación en esta área, el objetivo de este estudio empírico fue analizar el compromiso ciudadano en Twitter e Instagram con el gobierno de sus municipios y analizar las prácticas de divulgación de los municipios en esas plataformas de redes sociales según las exigencias de sus ciudadanos. A efectos de esta investigación, se ha analizado la mayoría de los municipios de Andalucía (España). Todo este análisis se realiza mediante técnicas de big data con herramientas de open source intelligence (OSINT), que permiten investigar con un gran volumen de datos obtenidos mediante la recopilación de toda la información generada de la totalidad de las publicaciones (N = Todo) de los gobiernos locales en Twitter e Instagram. De esta forma, al tener la totalidad de los datos, se aportan evidencias más cercanas a la realidad a los debates en torno a las redes sociales en la administración pública. Tanto académicos como profesionales de la materia aportan valiosas interpretaciones de cómo las funcionalidades de redes sociales no están siendo aprovechadas por los gobiernos locales, que no publican lo que sus ciudadanos les exigen, como en el caso estudiado: divulgación medioambiental. Las conclusiones de este original estudio pueden ubicarse en el contexto de los debates más amplios de las ciencias sociales. Se enfatiza la necesidad de más investigaciones innovadoras y ambiciosas con metodologías acordes a los avances tecnológicos actuales que permitan trabajar con volumen de datos considerables para avanzar en las interpretaciones más certeras de los cambios sociales y tecnológicos de la sociedad actual, expandiendo la investigación a múltiples regiones e integrando sus hallazgos para poder establecer estrategias comunicativas más efectivas y eficaces

Tone and content analysis in the president’s letters to shareholders: Spanish evidence

This article explores the potential factors that might be influencing the length and tone of the discourse of the IBEX35 presidents’ letters to shareholders. It also provides an analysis of their content. The methodological framework of the research relies on the impression management theory, that is, how companies want to present themselves, in a way that contributes to their goals. The research uses an automatic process of textual analysis, through R and Voyant Tools. For tone and length analysis, we used a total of 187 letters corresponding to the years 2013–2018, and for content analysis, a larger sample of 321 letters corresponding to the years 2008–2018. According to the research findings, there was a greater positive tone when the profits after taxes decreased and when the directors’ remuneration increased with respect to the previous year. Regarding content, the research shows that there are differences between non-financial and financial companies. In conclusion, our findings, which show that in certain situations the tone of discourse changes, are supported by and contribute to impression management theory. The study may be of interest to shareholders to better understand the content of the chairpersons’letters

Adaptando la asignatura de gestión bancaria a los hábitos de los nativos digitales: explorando la aplicación de la herramienta Flipgrid

El uso de la tecnología digital relacionada con la educación ha experi mentado un crecimiento de adeptos en todos los niveles educativos. Por lo general, los alumnos actuales cuentan con una alta voluntad para usar herramientas digitales en el aula debido a que son nativos digitales Una de las plataformas de contenido multimedia diseñada para su uso en el aula es Flipgrid que es una plataforma de aprendizaje basada en videos para debates, reflexiones, presentaciones, que se ase- meja a una red social donde el docente propone actividades en las que las respuestas a la pregunta o tema que planteamos son en vídeos cortos que graba y edita el alumno desde la misma plataforma Esta investigación se ha centrado en la implementación de la plataforma docente Flipgrid en alumnos universitarios. Se aplicó en la Universidad de Sevilla du- rante el curso académico 2021-2022 con una muestra poblacional de 29 alumnos en la asignatura de Gestión Bancaria de cuarto del Grado de Finanzas y Contabilidad

Disclosures about algorithmic decision making in the corporate reports of Western European companies

Over the last decade, the use of different artificial intelligence (AI) tools has increased. To shed some light on the emerging trend of AI disclosure, the aim of this paper is to analyse the current practices of major Western European companies regarding the automated decision-making (ADM) disclosure in their annual or sustainability reports. This paper proposes a methodology based on bigrams that enables the automatic extraction of the information on ADM that companies disclose. The sample consisted of 962 annual/sustainability reports, published in 2018 and 2019, of 337 companies listed on 13 Western European countries’ stock markets. Our findings show that ADM disclosure is still at an early stage and that the first adopters are mostly companies operating in the financial sector.Funding for open access charge: Universidad de Huelva / CBU