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PurposeSharing and disseminating debunking information are critical to correcting rumours and controlling disease when dealing with public health crises. This study investigates the factors that influence social media users' debunking information sharing behaviour from the perspective of persuasion. The authors examined the effects of argument adequacy, emotional polarity, and debunker's identity on debunking information sharing behaviour and investigated the moderating effects of rumour content and target.Design/methodology/approachThe model was tested using 150 COVID-19-related rumours and 2,349 original debunking posts on Sina Weibo.FindingsFirst, debunking information that contains adequate arguments is more likely to be reposted only when the uncertainty of the rumour content is high. Second, using neutral sentiment as a reference, debunking information containing negative sentiment is shared more often regardless of whether the government is the rumour target, and information containing positive sentiment is more likely to be shared only when the rumour target is the government. Finally, debunking information published by government-type accounts is reposted more often and is enhanced when the rumour target is the government.Originality/valueThe study provides a systematic framework for analysing the behaviour of sharing debunking information among social media users. Specifically, it expands the understanding of the factors that influence debunking information sharing behaviour by examining the effects of persuasive cues on debunking information sharing behaviour and the heterogeneity of these effects across various rumour contexts.

The management accounting framework aims to improve the operation control ability. It is the integration of the comprehensive use of management accounting tools. Given the lack of an internal relationship between management methods and operation control in the previous research on management accounting framework systems, this paper puts forward the purpose of this research. We use Hall's three-dimensional structure model for reference to construct the management accounting framework based on operation control and study the characteristics of operation control with the contingency elements such as organizational structure, control methods, and ability improvement as the logical dimension; taking eight tools such as comprehensive budget, performance evaluation, and responsibility body as the knowledge dimension to promote the application of management accounting, the enterprise operation matrix is defined. DSM method is used to study the quantitative correlation between operation control and management accounting tools and reveal the quantitative relationship between management accounting tools. Finally, the case of China Unicom verifies the core role of a comprehensive budget in enterprise operation management and reveals the significant correlation and hierarchical characteristics between management accounting tools. The research methods proposed in this paper can enrich the framework theory of management accounting and have enlightenment in guiding the practice of enterprise operation and management.

When a major public health incident breaks out, in order to prevent the explosion of multiple types of public opinion, relevant government departments need to guide the online public opinion according to the needs and characteristics of different audiences in order to achieve reasonable regulation and control. In this process, gender differences among the participating public in areas such as comprehension ability often affect the effectiveness of government guidance. A proper understanding of these differences will enable the government to allocate resources on the basis of needs to save resources and achieve the same goals with half the effort. This paper takes the outbreak of the COVID-19 as an example to analyze the gender differences among users in terms of the overall volume of participation and specific participation behaviors from the dimension of time and geographical locations. A total of 735,271 comments posted by users in responding to tweets published by 144 official government accounts on Weibo during the COVID-19 outbreak were collected and analyzed with a combination of the methods of natural language processing and propensity score analysis. The results show that in comparison to male users, female users participated more, and their responses were more emotionally expressive. Female users tended to respond faster than male users by 30 minutes to an hour, which allowed female users to play a more important role in the process of government guidance of public opinion during major public health incidents. Therefore, this study further provides policy recommendations for the government to provide reasonable guidance of public opinion and give future direction.