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Organisational learning drives tourism organisations towards more sustainable tourism. Digital transformation also provides opportunities for sustainable tourism development. This study aims to combine these perspectives and explore how digital transformation enables organisational learning to contribute to sustainable tourism, following organisational learning theory (OLT).

Based on a critical realist paradigm, this study focuses on developing an in-depth understanding of organisational learning in tourism organisations. Thirty qualitative interviews with tourism organisations participating in an executive development programme (EDP) show how tourism organisations create, retain and transfer knowledge.

This study demonstrates that the EDP initiates knowledge creation through content transmission and exchange, triggers knowledge retention through utilisation of digital technologies and reinforces digitalisation through data value creation. Furthermore, this study enables knowledge transformation as implementation, which contributes to the three pillars of sustainable tourism and facilitates the development of networks encouraging sustainable tourism.

This study identifies approaches that enable economic, social and environmentally sustainable tourism development by facilitating collaborations via digital transformation, digital technologies that guide guest streams, online mobility offers and online environmental awareness campaigns that reduce environmental impacts. Thus, this study strengthens OLT and has implications for organisational learning and tourism policymakers.

Existing research of modern literature have shown that the phenomenon of digital entrepreneurship is lacking in robust theoretical foundations on several occasions. This article is a comprehensive literature study that focuses on the phenomena of digital entrepreneurship and offers views on the subject to provide insights into recent advancements in the area.

In order to achieve a conception of the phenomena, using the PRISMA flow chart, the significant findings were organised into themes, contexts and approaches. A comprehensive evaluation of the relevant previous research was carried out. Both the Web of Science and Scopus were utilised to locate, extract, select and evaluate relevant papers based on the keywords found during the search. In the end, papers from 92 different publications that are indexed by SSCI were chosen for this investigation.

This comprehensive literature analysis was to identify current research routes on digital entrepreneurship. In conclusion, this study generates outcomes that describe the process by which digital entrepreneurship are recognised and discussed: digital business models; digital entrepreneurship process; platform tactics; technology adoption; entrepreneurship and digital business.

By setting the framework for additional research development and motivating scholars to pursue this issue, the study contributes to the understanding of the conceptualisation of digital entrepreneurship.

This study aims to contribute to the academic disciplines of entrepreneurship and management by developing a new theory that explains Founder-CEOs’ succession in family and non-family firms. Many scholars failed to generate a specific theory to describe the succession of Founder-CEOs. Family firms remain complex enterprises comprising interconnectedness of cultural interests in which corporate governance occurs by families, Founder-CEOs and sometimes a board of directors.

This study’s design/methodology/approach reflects post-modernist epistemological and ontological perspectives for conducting systematic literature reviews. To identify relevant studies in the review, the several databases (Australian Business Dean’s Council Journal Quality List; EBSCO Database, including PsycINFO and Psych studies; Web of Science) and a mix of ranked journals from entrepreneurship, management and psychology were used.

The findings and results in this paper reflect the purpose, methodology and literature analysis culminating in 1,582 peer-reviewed studies. A total of 182 peer-reviewed studies met the criterion for review. Throughout the research process, a systematic literature review uncovered management literature gaps overlooked for decades during the theory-building process. Hence, developing a theory of Founder-CEOs succession used a combination of systematic, inductive, comparative and interactive approaches.

A Theory of Founder-CEOs Succession explains the strategic process of replacing a founder systematically. The promotion of, and incentives for, internal executives have been topics of great interest and deliberation among scholars and practitioners for a long time. This study contributes research implications for theory building in the academic disciplines of entrepreneurship and management by offering scholars and practitioners a theory that does not exist to describe Founder-CEOs’ succession encompassing both strategic successes and failures. By incorporating successes and failures, this study provides realistic reflections of Founder-CEOs.

This study aims to explore the benefits of strategy as way-finding approach to strategic thinking suggested by Robert Chia for small community-based Southern NGOs. The purpose is to find alternatives to the strategic planning (SP) approach.

The study adopts the perspective of phronesis (Flyvbjerg, 2006) using the case study of a 45-year-old NGO based in India and working for community development. The data has been collected for over more than 20 years. Qualitative analysis of the data has been done by focusing on the activities that were performed in keeping with the requirements of phronetic research.

The study finds that through way-finding approach to strategic thinking, a Southern NGO is able to manage and reduce its resource dependence while maintaining organizational autonomy and pursuing its vision. The approach avoids the pathologies produced through SP in such organisations.

This study adds to empirical contexts in which strategy as way-finding may be practiced. This study explicitly shows how this may be very useful to smaller community-based Southern NGOs. This study also adds to the research on strategy as practice by showing its relevance in the NGO sector.

This study shows alternatives to NGOs that are reluctant to engage in SP. This study also shows how NGOs can benefit from the way-finding approach to strategic thinking to improve their community connect, autonomy and impact.

This study provides alternatives to resisting the power asymmetry of the global North-South development agenda.

This study demonstrates the usefulness of the way-finding approach to strategy in the context of smaller Third-World NGOs and provides alternatives to SP.

This study investigates barriers to social impact bond (SIB) implementation through a review of academic and gray literature. A SIB is a type of public policy instrument that leverages payment for performance (P4P), contracting together with private investments in the delivery of welfare programs. Outcome-based contracts, such as SIBs, are gaining attraction for public service providers in developed countries, but research regarding their implementation remains underexplored both empirically and theoretically.

A literature review is conducted in which two types of documents are included: (1) empirical research papers and (2) evaluations of completed SIB projects. In total, 43 documents have been investigated. The study engages in a comparative design where insights across sectors (healthcare, social care and employment/education), are leveraged. The insights rest on evidence from the UK and US.

The investigation reveals five types of barriers to SIB implementation related to: (1) the SIB model, (2) organizational competencies, (3) data infrastructure, (4) stakeholder engagement and (5) the institutional context. The study discusses ways of managing these barriers and develops a conceptual framework for empirically investigating SIB implementation.

This study is the first academic paper to systematically assess insights regarding the implementation of SIBs. Also, the article proposes a conceptual framework for investigating SIB implementation.

This study investigates the relationship between the Chief Executive Officer's (CEO) overconfidence and financial reporting complexity in Iran, a context characterized by weak corporate governance and heightened managerial discretion.

The sample consists of 1,445 firm-year observations from 2010 to 2021. CEO overconfidence (CEOOC) is evaluated using an investment-based index, specifically capital expenditures. Financial reporting complexity (Complexity) is measured through textual features, particularly three readability measures (Fog, SMOG and ARI) extracted from annual financial statements. The ordinary least squares (OLS) regression is employed to test the research hypothesis.

Results suggest that CEOOC is positively related to Complexity, leading to reduced readability. Additionally, robustness analyses demonstrate that the relationship between CEOOC and Complexity is more distinct and significant for firms with lower profitability than those with higher profitability. This implies that overconfident CEOs in underperforming firms tend to increase complexity. Also, firms with better financial performance present a more positive tone in their annual financial statements, reflecting their superior performance. The findings remain robust to alternative measures of CEOOC and Complexity and are consistent after accounting for endogeneity issues using firm fixed-effects, propensity score matching (PSM), entropy balancing approach and instrumental variables method.

This study adds to the literature by delving into the effect of CEOs' overconfidence on financial reporting complexity, a facet not thoroughly investigated in prior studies. The paper pioneers the use of textual analysis techniques on Persian texts, marking a unique approach in financial reporting and a first for the Persian language. However, due to the inherent challenges of text mining and feature extraction, the results should be approached with caution.

The insights from this study can guide investors in understanding the potential repercussions of CEOOC on financial reporting complexity. This will assist them in making informed investment decisions and monitoring the financial reporting practices of their invested companies. Policymakers and regulators can also reference this research when formulating policies to enhance financial reporting quality and ensure capital market transparency. The innovative application of textual analysis in this study might spur further research in other languages and contexts.

This research stands as the inaugural study to explore the relationship between CEOs' overconfidence and financial reporting complexity in both developed and developing capital markets. It thereby broadens the extant literature to include diverse capital market environments.

The purpose of this study was to investigate the affective and cognitive dimensions of satisfaction that impact the buyer-supplier relationship (BSR) from the supplier's perspective and to consider satisfaction within the context of power-dependency theory.

Qualitative in-depth interviews were conducted with 20 Chinese apparel supply professionals who regularly interact with apparel buyers. Audio or video interviews were conducted via WeChat (the most popular social media platform in China).

A thematic analysis of the interview data revealed that both affective and cognitive dimensions of satisfaction impact the BSR. A model of supplier affective and cognitive satisfaction in a collaborative BSR was developed to illustrate the connections between the two dimensions.

Due to intense competition in the market, supplier satisfaction is essential for building relationships in the apparel industry. Existing studies have focused on satisfaction from the perspective of the buyer rather than the supplier because in a BSR, the buyer tends to hold more power. Moreover, research has primarily considered cognitive evaluations of satisfaction with the BSR. This study offers new insight on both cognitive and affective satisfaction from the perspective of suppliers within the context of power-dependency theory.

Health in low-income countries has become associated with the provision of minimum guaranteed public health services though Essential Health Packages (EHPs). How far do EHPs deliver the human right to health for all? This study addresses this question through qualitative research into access to health care for vulnerable communities, using Malawi as a case study. This study shows that there are significant accountability gaps and perceptions of weak service provision in Malawi’s EHP in relation to some particularly marginalised (and stigmatised) groups that limit the right to health and the promise of “health for all”.

This study extends the body of qualitative work on EHPs in general and on Malawi in particular by exploring the perceptions of key stakeholders in relation to inclusivity and the delivery of health policies to particularly vulnerable groups. To do so, this study adopted an approach based on interpretive epistemologies (Scott, 2014). This study conducted largely unstructured interviews with a range of health stakeholders, speaking to stakeholders individually, rather than through focus groups due to the potentially sensitive nature of the topic.

The findings of this study are as follows: limited inclusion of civil society actors and local communities; local communities and local policymakers feel frustration with the gap between the promises of consultation in the EHP and the reality, and the difficulties of not having effective channels of communication; and exclusionary health practices for particularly vulnerable groups.

There are limitations based on the qualitative methodology, and in terms of the particularly vulnerable groups – the authors studied two such groups (people with disabilities and those who identify as LBTQ) but a wider survey of vulnerable groups is needed to extend and confirm the findings.

Greater attention to the health rights of vulnerable groups would improve access and services, even in the context of resource restrictions. This study suggests that a deeper engagement with human rights-based approaches would pay dividends in terms of increasing access to health in Malawi, even within the constraints of the EHP process. Furthermore, without this, there is the risk that discrimination and exclusion will become more embedded in health policies, rather than progressively minimised.

Without addressing these issues, there is the risk that discrimination and exclusion will become more embedded in health policies, rather than progressively minimised.

This paper makes an important contribution to the growing literatures on EHP in sub-Saharan Africa and Malawi in particular and to the importance of listening to stakeholder perceptions. It provides original data on stakeholder perspectives of the challenges associated with universalising health care in resource-constrained countries. To the best of the authors’ knowledge, it is one of the first papers to focus on the rights of disabled and LBTQ people in relation to EHPs.

The qualitative approach was applied the discover the optimum answers to the research objectives, which are (1) to understand the cultural and hedonistic characteristics of the (Lanna) Songkran festival; and (2) to examine the dilemma between cultural rituals and hedonistic activity for tourism.

This study used a case study of the Songkran festival in Chiang Mai to examine the dilemma between cultural rituals and hedonism for tourism, which brings lost or misperceived cultural values and identities. The semi-structured interview (SSI) with senior locals and participant observation during the festival was conducted in Chiang Mai, Thailand, to obtain the in-depth phenomena of the existing celebration pattern at the festival.

The study findings show three crucial phenomena that explain characteristics of unsynchronized cultural rituals and hedonistic activities for tourism: (1) the parallel phenomenon between cultural values and celebration practice, (2) the movement of local culture and(3) the hedonistic characteristics of the festival.

The study extends the knowledge on the interplay phenomena between cultural festivals and tourism; also, the involved stakeholders, such as local communities, public sectors and private sectors, can use the study findings in creating policies for using cultural festivals to promote a destination and urban economic development that will minimise cultural values distort while increase tourism economic values.

This study was conducted qualitatively, including SSIs and participant observation at the Songkran festival in Chiang Mai. The study findings were analysed, based on the empirical data, into significant themes representing the characteristics of dilemma phenomena within the festival.

It's hard to envision a system more global and more integrated than research. Many stakeholders affect and are affected by changes in the research ecosystem; the ecosystem differs in significant ways across the globe and between researchers, institutions and fields of study; and there are many questions that exclusive action can't address. There are also broad ecosystem-level questions that need answering. For these reasons alone, global approaches to reform are needed.

The first step in this exploration isn't to start looking for “solutions”, but to develop a better understanding of how our needs and interests overlap. By identifying the broad contours of common ground in this conversation, we can build the guardrails and mileposts for our collaborative efforts and then allow the finer-grained details of community-developed plans more flexibility and guidance to evolve over time.

What are these overlapping interests? First, the people in this community share a common motive – idealism – to make research better able to serve the public good. We also share a common desire to unleash the power of open to improve research and accelerate discovery; we are all willing to fix issues now instead of waiting for market forces or government intervention to do this for us; and we want to ensure that everyone everywhere has equitable access to knowledge.

There is also very broad agreement in this community about which specific problems in scholarly communication need to be fixed and why, and well as many overlapping beliefs in this community. OSI participants have concluded that four such beliefs best define our common ground: (1) research and society will benefit from open done right; (2) successful solutions will require broad collaboration; (3) connected issues need to be addressed, and (4) open isn't a single outcome, but a spectrum.

OSI has been observing and debating the activity in scholarly communication since late 2014 with regard to understanding possible global approaches and solutions for improving the future of open research. While the COVID-19 pandemic has made the importance of open science abundantly clear, the struggle to achieve this goal (not just for science but for all research) has been mired in a lack of clarity and urgency for over 20 years now, mostly stalling on the tension between wanting more openness but lacking realistic solutions for making this happen on a large scale with so many different stakeholders, needs and perspectives involved.

Underlying this tension is a fundamental difference in philosophy: whether the entire scholarly communication marketplace, driven by the needs and desires of researchers, should determine what kind of open it wants and needs; or whether this marketplace should be compelled to adopt open reform measures developed primarily by the scholarly communication system's main billpayers-funders and libraries. There is no widespread difference of opinion in the community whether open is worth pursuing. The debate is mostly over what specific open solutions are best, and at what pace open reforms should occur.

OSI has proposed a plan of action for working together to rebuild the future of scholarly communication on strong, common ground foundation. This plan – which we're referring to as Plan A – calls for joint action on studies, scholarly communication infrastructure improvement, and open outreach/education. Plan A also calls for working together with UNESCO to develop a unified global roadmap for the future of open, and for striving to ensure the community's work in this space is researcher-focused, collaborative, connected (addressing connected issues like peer review), diverse and flexible (no one-size-fits-all solutions), and beneficial to research. UNESCO's goal is to finish its roadmap proposal by early 2022.

For a full discussion of OSI's common ground recommendations, please see the Plan A website at http://plan-a.world.