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Purpose: The pandemic has enhanced the global phenomenon of disinformation. This paper aims to study the false news concerning COVID-19, spread through social media in Spain, by using the LatamChequea database for a duration from 01/22/2020, when the first false information has been detected, up to 03/09/2021. Design/methodology/approach: A quantitative analysis has been conducted with regard to the correlation between fake news stories and the pandemic state, the motive to share them, their dissemination in other countries and the effectiveness of fact checking. This study is complemented by a qualitative method: a focus group conducted with representatives of different groups within the society. Findings: Fake news has been primarily disseminated through several social networks at the same time, with two peaks taking place in over a half of the said false stories. The first took place from March to April of 2020 during complete lockdown, and we were informed of prevention measures, the country's situation and the origin of the virus, whereas the second was related to news revolving around the coming vaccines, which occurred between October and November. The audience tends to neither cross-check the information received nor report fake news to competent authorities, and fact-checking methods fail to stop their spread. Further awareness and digital literacy campaigns are thus required in addition to more involvement from governments and technological platforms. Research limitations/implications: The main limitation of the research is the fact that it was only possible to conduct a focus group of five individuals who do not belong to generation Z due to the restrictions imposed by the pandemic, although a clear contribution to the analysis of the impact of fake news on social networks during the COVID-19 pandemic in Spain can be seen from the privileged experiences in each of the fields of work that were identified. In this sense, the results of the study are not generalizable to a larger population. On the other hand, and with a view to future research, it would be advisable to carry out a more specific study of how fake news affects generation Z. Originality/value: This research is original in nature, and the findings of this study are valuable for business practitioners and scholars, brand marketers, social media platform owners, opinion leaders and policymakers. [ABSTRACT FROM AUTHOR]

Purpose: This paper aims to investigate the extent of intellectual capital disclosure (ICD) through websites and social media in Spanish local government (SLG) and analyze the factors that explain their disclosure. Design/methodology/approach: The study applies content analysis and regression techniques. The ICD is analyzed for Spanish municipalities with more than 100,000 inhabitants and provincial capitals over a period from January 2018 to February 2020. Findings: Findings emphasize that the quantity of disclosed information on intellectual capital (IC) is in the low level, particularly with regard to human capital (HC). Furthermore, the results show that the information provided via social media mainly concerns the relational capital (RC). On the other hand, results obtained indicate that larger municipalities, with lower financial autonomy and whose citizens have a high income level use the online media (both websites and social media) more actively to disclose information about IC. Finally, municipalities led by women and with high level of citizens' education exert a positive influence in the ICD only on websites. Practical implications: This paper makes a number of key contributions to the existing body of knowledge, focusing on ICD, a neglected area in the public sector accounting literature. It explores and identifies the supply-side and demand-side determinants of information affecting the ICD in local governments. The results of this research could be useful for policymakers, regulators and governments' managers to improve the online information addressing ICD issues. Originality/value: This paper adopts an innovative perspective by investigating the use of alternative tools for ICD in local government context (websites and social media). To the best of the authors' knowledge, this is the first study that focuses on investigating the determinants of online ICD in local governments. [ABSTRACT FROM AUTHOR]

Purpose: This paper studied organizational culture in two different countries during the COVID-19 lockdown, a stressful social and labor context that obliged entire working populations to telecommute from home. We considered how people have coped with this new scenario, bearing in mind that one of the most relevant aspects of organizational culture and climate is the face-to-face interactions that take place in offices. With telework, that important physical relationship disappears and, since body language has its own grammar, work-related messages logically become open to misunderstanding between leaders and subordinates, as well as among peers. Design/methodology/approach: An anonymous questionnaire (in Spanish and Russian) was distributed through the LinkedIn social media platform. The study intended to capture responses from white-collar professionals with managerial profiles, including those occupying high and medium-level positions, consultants, section directors, and project managers across different industries in both the countries. We collected 142 responses from Spain and 115 from Kazakhstan, with a total of 257 valid responses. Principal component's analysis (PCA), to obtain factorial axis was applied. We then performed a factor analysis of those principal components using Coheris Analytics SPAD 9.1. Findings: The first finding herein points to the fact that the same experience had different consequences in these two different places, which can be traced back to national-cultural values. Spain and Kazakhstan share some common values and, at the same time, are culturally opposite. People fear uncertainty and one of the best ways to avoid this feeling is to provide them with technical and emotional support to manage a situation. During the COVID-19 lockdown, professionals from both countries expected their bosses to be assertive, driven, attentive and encouraging. And it seems they got just that. Secondly, a robust structure is mandatory for feeling secure: workers reported devoting more hours to telecommuting at home and even felt that their jobs were invading their personal lives, but they handled it because they knew to whom they should report. Procedures, rules, and methods were clear enough to avoid uncertainty. They even invented new rituals, patterns and practices that helped to reinforce their sense of belonging to the team. On top of this, in their responses, they noted that leaders acted consistently, even admirably, during lockdown and, for this reason, they gained their subordinates' respect. Research limitations/implications: Responses from female participants more than doubled those from males in this sample. Women are assumed to prefer flexible working conditions so that they can better take care of children and/or elderly or dependent persons, but this could just be a long-standing bias. On the other hand, the incorporation of women into professional life has feminized work environments, translating into more concern for workers' personal circumstances and more awareness of the human relationships therein. Thus, independent of the country studied, gender is another factor to consider for future research. Practical implications: This article proposes further exploratory study of how organizational contexts are affected by unexpected, informal and even radical changes, as well as of organizations' ability to manage said changes by looking to their cultural values. Originality/value: Facing a common enemy— the coronavirus— seems to have made workers more positive and less prone to complaining. Workers have been resolute and have tried their best not only in their individual work, but also with their co-workers and teams. The data suggests that, even when analyzing two diverse countries in terms of their cultural historical, and sociological contexts, companies' reactions impacted their employees somewhat similarly and engendered similar responses. At the same time, the reactions of Spanish and Kazakhstani professionals vary on certain aspects, and, surprisingly, converge in terms of avoiding uncertainty, which suggests a conservative reaction in both countries. This study concludes that structure (clarity of procedures, norms, patterns) and leaders' recognition of their employees' efforts to overcome uncertainty were of utmost importance. [ABSTRACT FROM AUTHOR]

Purpose: This paper aims to study the relationship between the knowledge obtained in social networks by firms together with the firms' knowledge absorptive capacity and organizational unlearning as influencers of service-dominant (S-D) orientation, as well as the mediating role of absorption capacity and organizational unlearning in this process. Design/methodology/approach: The sample amounts to 101 responding companies, obtained from the SABI database. The companies belong to the service sector in Spain and have at least 50 employees and 5 years or more of existence in the market. The model was estimated through partial least squares structural equation modeling with smartPLS software 3.2.6. Findings: The results show that the use of social media is very important for firms to acquire knowledge and capabilities that help them to become S-D oriented. In addition, absorptive capacity and unlearning processes are dynamic capabilities necessary to transform the knowledge acquired in social media and to become S-D oriented. Research limitations/implications: Companies' managers draw conclusions that can generate great value, while better meeting the needs and desires of the market, the more knowledge is obtained. In addition, the use of the knowledge generated in this process will reduce the risk of sudden changes in the market. Practical implications: The more knowledge is gained using social networks, the better the companies' managers will be able to draw conclusions that can generate great value, while at the same time better satisfying the needs and desires of the market, and thus create capacities that allow the company to be service-oriented. In addition, the use of these knowledge platforms strengthens the strategic advantage of companies through the promotion of innovation and by relating dynamic capabilities with the orientation toward sustainable development. As mentioned above, a process will be generated that will reduce the risk of sudden changes in the market. Originality/value: This is one of the few studies trying to study the antecedents of S-D orientation and the first to study the direct effect of social media use, and the direct and indirect effect of absorptive capacity and organizational unlearning on S-D orientation as dynamic capabilities. [ABSTRACT FROM AUTHOR]

Purpose: The purpose of this study is to deepen understanding of the effects of using social media technologies to acquire technological knowledge and organizational learning competences, of technological knowledge competences on organizational learning and finally of organizational learning on organizational performance. Design/methodology/approach: The study was performed by analyzing data from a sample of 197 technology firms located in Spain. The hypotheses were tested using a structural equations model with the program LISREL 8.80. Findings: This study's conceptual framework is grounded in complexity theory – along with dynamic capabilities theory, which complements the resource-based view. The study contributes to the literature by proposing a model that reflects empirically how business ecosystems that use social media technologies enable the development of interorganizational and social collaboration networks that encourage learning and development of technological knowledge competences. Research limitations/implications: It would be interesting for future studies to consider other elements to conceptualize and measure social media technologies, including (among others) significance of the various tools used and strategic integration. The model might also analyze other sectors and another combination of variables. Practical implications: The results of this study have several managerial implications: developing social media technologies and interorganizational social collaboration networks not only enables the organizational learning process but also encourages technological knowledge competences. Through innovation processes, use of social media technologies also contributes to strengthening companies' strategic positioning, which ultimately helps to improve firms' organizational performance. Social implications: Since social media technologies drive information systems in contemporary society (because they enable interaction with numerous agents), the authors highlight the use of complexity theory to develop a conceptual framework. Originality/value: The study also deepens understanding of the connections by which new experiential learning contributes to the generation of coevolutionary adaptive business ecosystems and digital strategies that enable development of interorganizational and social collaborative networks through technological knowledge competences. Only after examining the impact of social media technologies on organizational performance in prior literature, did the authors underscore that both quantity and frequency of social media technology use are positively related to improvement in knowledge processes that lead to employees' creation and acquisition of new metaknowledge. [ABSTRACT FROM AUTHOR]