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In countries where disclosing and reporting matters on sustainability are optional, what are the drivers promoting voluntarily disclosing information related to social responsibility and environmental sustainability corporate environmental and social responsibility? Exploring drivers promoting the demand for voluntarily disclosing information related to social responsibility and environmental sustainability in Saudi Arabia, where regulatory and professional bodies have not mandated information on corporate environmental and social responsibility, motivates this study.

A total of 48 individuals voluntarily participated in the survey.

Findings reveal that creating a better social, ethical and mental image, building a public relations image for the company, improving stakeholder trust in the company, signaling to investors the company’s care for the earth to meet the ethical motivation of stakeholders, enhancing corporate social responsibility awareness and exhibiting surpasses the mere generation of profits, all derive such disclosure. Such disclosure also signifies the firm’s value as well as improves the overall firm’s economic performance.

Regulatory and professional bodies must issue and adopt reporting models for entities, principally private companies, whether publicly traded or not, of the content. Their reports should aim to inform users and stakeholders about fulfilling the social and environmental responsibilities of entities toward society and its members.

Out of the drivers for the demand, perceptions of elders toward meeting ethical motivation of senior management significantly differ from that of younger.

Few studies have been attempted on drivers of the demand for reporting environmental sustainability and social responsibility in an environment where such reporting is not mandated. This study offers insight from Saudi Arabian corporate reports.

Although legislation and regulations form an important foundation for recordkeeping and for accountability, questions of transparency and openness must be addressed in a wider context. Oliver and Foscarini have argued for the importance of recognising differing cultures and the ways in which they value records and recordkeeping. In addition to reporting mechanisms and relationships, accountability must encompass a culture and a mindset which is transparent, responsive and focused on self-improvement. This paper aims to apply a dual interpretation of accountability in the context of Irish public sector recordkeeping to identify shortcomings and suggest potential remedies with a view to improving the accountability of Irish recordkeeping itself, and the extent to which it contributes to wider accountability in society.

This paper assesses accountability in Irish public sector recordkeeping using a model suggested by Mark Bovens, which views accountability as both a mechanism and a virtue. The model emphasises that both interpretations are necessary but that mechanisms (laws, regulations and checklists) on their own cannot be sufficient to satisfy accountability requirements. As noted by Onora O’Neill, the aim of accountability should not be checklists or artificial metrics, but the nurturing of behaviours and cultures which make public institutions more deserving of our trust. Reference will be made to Irish legislation, to records management policies in government departments, to relevant annual reports and to current practice with regard to appraisal and other recordkeeping functions to measure Irish public sector recordkeeping against Bovens' model.

This paper suggests that Irish public sector recordkeeping has a range of shortcomings under both the narrow (mechanism) and broad (virtue) interpretations of accountability. Lack of reporting requirements and oversight mechanisms in existing legislation allows for major gaps in public sector recordkeeping, facilitating a lack of accountability in the citizen–state relationship. Meanwhile, an absence of records management policies and an overall lack of appreciation of the value of records leads to opaque practices and a lack of transparency. The recordkeeping profession itself adopts processes and practices, which are not aligned with the concept of accountability as a virtue, and which do not reflect a commitment to transparency and meeting the legitimate interests of stakeholders. This paper suggests changes in relevant legislation but also suggests that these must be accompanied by a more open and responsive working culture within the recordkeeping profession.

By applying Bovens’ dual concept of accountability, this paper provides a new and more comprehensive assessment of public sector recordkeeping in Ireland, which can equally be applied in other contexts. It identifies ways in which revised legislation can contribute to greater accountability, but emphasises that regulations must be accompanied by a culture of transparency and responsiveness, and that recordkeepers have a crucial role to play in terms of their own commitment to transparency and professional accountability.

The a priori identification and development of army personnel competencies are necessary to enable effective and efficient responses to rapidly changing climate conditions. Accordingly, this study aims to identify the performance requirements of a military flood responder and the competencies (knowledge, skills and abilities) required to perform it.

Using an abductive approach, the authors conducted both secondary and primary research to generate a validated framework of performance criteria and competencies for army personnel responding to floods. This literature review integrated both the peer-reviewed academic literature and public sector grey literature. Using the critical incident technique, the authors then conducted semi-structured interviews with 15 members of the Canadian Armed Forces (CAF) who had previously been tasked with flood response operations. Participants were asked about the tasks required while conducting flood response operations. Interview transcripts were then content analysed to identify themes regarding those tasks, and the competencies needed to perform those tasks were then extracted and contrasted with the literature review findings. Inter-rater reliability for the analysis was established via iterative discussion between the two co-authors.

The primary data reinforced and expanded the list of performance expectations that the authors deductively identified from the integrated literature review, adding granularity to each. It also identified competencies (including both hard and soft skills) and highlighted previously neglected contextual antecedents of military flood response effectiveness.

though knowledge saturation was achieved from the 15 interviews conducted, further research with larger samples could more deeply ground the evidence discovered in this study. Nevertheless, the competencies identified in this paper could serve as a starting guide to staffing and/or training interventions targeted at improving these competencies for personnel responding to flood scenarios.

The theoretical findings also have immediate practical relevance to training for flood response operations. In particular, the subtle challenges in competency crossover from military operations to flood response operations may facilitate not only more efficient, targeted training (that could improve the effectiveness of army personnel involved in humanitarian roles), but could be applied to the selection of army personnel as well. This study may also help provincial/municipal operators and emergency planners by better communicating the strengths and limitations of army personnel in addressing civilian military cooperation for humanitarian operations. Thus, the findings of this research study represent an important first step in prompting attention to the strategic human resource planning studies required to make all responders more efficient and effective in their respective division of labour within the humanitarian domain.

Peering a little beyond these research findings, human-induced climate change is expected to continue increasing the frequency of such events (IPCC, 2021), and a timely, national force is likely to be increasingly required for Canadians impacted by major disasters stemming from natural hazards when local resources become overwhelmed. Yet, there is some concern from the CAF that increasing responsiveness to disaster operations will affect their military readiness (Leuprecht and Kasurak, 2020). One can indeed envision a paradox whereby the CAF is both a “force of last resort” while increasingly becoming a “first choice for domestic disaster and emergency assistance”. The practical implications from this research also suggest that military personnel, while fully capable of successfully conducting flood response operations, may become overburdened and less able to adopt yet greater capacity and training for other additional humanitarian work. Nevertheless, the competencies highlighted by participants can help inform the next flood response operation in Canada.

Most literature in the field of emergency response focuses on cooperation between civilian and military resources and other strategic-level themes. The findings address critical granularity missing at the operational and tactical levels of humanitarian assistance and disaster relief research. The authors also draw implications beyond the military context, including for local/regional governmental players (operators and emergency planners) as well as for volunteers in flood response roles.

Gen Z, the largest and fastest-growing consumer generation, is transforming the hospitality industry as both customers and employees. By critically synthesizing empirical literature, this study aims to explore how this generation’s distinct behaviors are reshaping customer expectations and workforce trends within the sector.

A critical synthesis of empirical studies was used to examine current research on Gen Z as customers and employees in the hospitality industry.

Gen Z exhibits distinct preferences and expectations in their dual roles as customers and employees, prompting substantial shifts in hospitality industry standards and practices. They rely heavily on digital channels and peer recommendations when making travel decisions and expect highly personalized, tech-enabled experiences. This young cohort of travelers values unique, authentic and sustainable offerings. As employees, Gen Z prioritizes flexible work arrangements, career growth and workplaces aligned with sustainability, diversity and social responsibility. Hospitality providers must adapt their customer experience, marketing and HR strategies to meet these evolving demands.

To engage Gen Z customers and employees in the hospitality industry effectively, businesses must prioritize personalized experiences, leverage technology and adopt sustainable practices aligned with Gen Z’s social and environmental values. Moreover, offering adaptable work environments with remote opportunities and investing in professional development enhances appeal for Gen Z employees. Understanding Gen Z’s values and behaviors can help businesses improve customer satisfaction, attract top talent and remain competitive in a rapidly evolving market.

This study represents a preliminary endeavor to provide a critical assessment of Gen Z in the hospitality and tourism sector, offering novel insights into their travel behaviors, preferences and work values. It explores their expectations, attitudes toward work and career choices, offering guidance on how businesses can meet the evolving demands of this key demographic.

This study combines the TAM and UGT frameworks to investigate how Vietnamese students' views of ChatGPT and intrinsic needs affect their intentions to use it for education (via variables including perceived ease of use, perceived usefulness, novelty, information seeking and academic content creation). We will employ TAM theory (Davis, 1989) and UGT theory to elucidate university students' motivations for utilising ChatGPT in Vietnam. Simultaneously, we aim to address the limitation stemming from data uniformity. Our research will make a substantial contribution to the understanding of researchers regarding the use of ChatGPT and its varied consequences as it grows and develops.

This study was conducted at a private university in Vietnam with an estimated population of 15,000 students. One of Vietnam’s top private information technology institutions requires its students to use a variety of information and communication technologies (ICTs) on a regular basis to facilitate and enjoy their academic pursuits (Ngo, 2024; Nguyen). Students who are familiar with ChatGPT and have access to it for educational purposes are the ones that were chosen. This research is a quantitative study that utilises primary data through a survey method. Participants answered a questionnaire online through the Google Form platform sharing via social media platforms from October to December 2023. The questionnaire was divided into two sections: the first contained screening questions and demographic information and the second had five-point Likert-scale questions that measured the study’s components. Two screening questions are used to separate out the intended responders. (i.e. “I have heard the name ChatGPT” and “I know about ChatGPT”) were set to find whether the participants had any knowledge of ChatGPT. If participants were unaware of ChatGPT, their responses were not included in the study. A total of 283 responses were received. The participant’s demographic information is shown in Table 1. It is believed that a sample size of more than 200 provides adequate statistical power for data analysis in structural equation modelling. It is evident that the 283-sample size in this study is adequate to evaluate the research hypothesis and the fitting model. 42.9% of the 283 research samples were made up of men, while 57.1% were women. Business administration accounted for 40.1% of survey respondents, followed by information technology (25.2%) and English language (14.5%). The average ChatGPT usage time of respondents was 56 min in a single use. The study sample’s average age is 20–72 years old.

The present study contributes to the existing AI chatbot literature in the educational industry in several ways. First, this study addresses a gap in the literature by investigating the factors that influence students’ ITU ChatGPT for educational purposes in Vietnam. Using the extended model, we investigated factors influencing students’ intentions to use ChatGPT. It integrates three motive factors of the UGT (ACT, IS and N) with the core factors of TAM (PeoU and PU). The integrated framework’s findings indicate that in a Vietnamese educational setting, ChatGPT is a novel technology that should be considered in conjunction with PU and PEoU.

First, only Vietnamese students make up the research sample. To increase the relevance of the findings, it is advised that future research look at the study model in various geographic regions. Second, the present investigation’s constraints arise from the lack of clarity about the Chat GPT version utilised by the respondents, specifically whether it was the free or premium edition. Furthermore, the limited duration of the survey presents an obstacle to gathering thorough data. Due to their reliance on the particular features and functionalities of the Chat GPT version used, these restrictions may have an effect on the researcher’s objectivity. Furthermore, the limited survey time may curtail the coverage of the collected answers, particularly considering that our survey predominantly focuses on business administration students, thus limiting the diversity and richness of the gathered data. We recommend that future studies should conduct comparative research between different versions of GPT Chat, including free and paid variants that can provide valuable insights into potential differences in performance and results. Such analysis can provide a deeper understanding of the strengths and limitations of different GPT Chat versions. Third, because the study focused on behavioural intention, actual usage and post-usage behaviour may not be covered by the findings. To gain a deeper understanding of users' actual behaviour, we suggest doing research on their usage and post-usage behaviours.

The findings will assist service providers and legislators in determining critical variables and influencing students' incentives to use ChatGPT in educational settings that use constructivist teaching methods. As a result, the information will assist service providers in creating AI chatbots that are more user-friendly, visually appealing, efficient, safe and convenient for education. Governments, in conjunction with service providers, have the potential to significantly accelerate the adoption of AI-based chatbots by highlighting their ethical and sustainable use. The findings demonstrate that students' ITU towards ChatGPT is substantially impacted by PU and PEoU. It is recommended that service providers emphasize the advantages and ease of use of AI chatbots in order to draw new clients. Additionally, in order to promote ChatGPT or related technologies, marketers should concentrate on raising the technology’s perceived novelty value. This is because people are open to new technologies as long as they believe they are interesting and innovative.

ChatGPT is an advanced AI-powered chatbot that has the potential to advance and revolutionize the learning and teaching process. This study attempted to look at the elements that lead students to want to use ChatGPT from an academic standpoint by combining the UGT and TAM. For practitioners, academics and educators, the findings provide a solid knowledge of and encouragement for the sustainable use of such AI tools. Despite having important practical consequences, the study contains a number of limitations that indicate possible research gaps that should be filled by further investigation.

This paper aims to point to the shift in the temporal orientation, going from reporting on the past to creating insights about the future, which might be suggestive of perennial managerial attempts to push the boundaries of bounded rationality.

In this essay, the authors want to critically engage with the concept of “data-driven management” in the context of digitalization. To do so, they sketch the edges of current discourses around the emerging idea of data-driven management and its relationship with the inner workings of organizations from an accounting perspective. They question the often-times supposed objectivity and increased rationality of the concept and instead introduce the idea of becoming “data-curious” (before being data-driven).

The authors observe that this push also seems to be accompanied by trends of individualized decision-making and prevailing hopes of technology to solve organizational problems. They therefore suggest that it is valuable for current debates to take a moment to give attention, in practice and in research, to the role of temporality, benefits of collective decision-making and changes in professions (of accountants).

The aim of this paper is to spark curiosity and engagement with the phenomenon of data-driven management by outlining a novel set of potential future pathways of research and point towards methods that might help studying the questions arising for a data-curious approach.

This study aims to understand the investments made by Indian MNCs in different tax havens to optimize their tax liabilities. The study also aims to provide insights into the conceptual framework of such practices, highlighting potential benefits and risks and providing policy recommendations that promote transparency, fairness and sustainable economic practices.

The study involves a combination of quantitative and qualitative approaches. The quantitative aspect analyzes investments made by Nifty 50 companies in tax haven jurisdictions from the financial data of the parent company from 2019 to 2023. The qualitative aspect involves a conceptual framework developed from previous studies and examining the role of various organizations in combating tax avoidance. This mixed-method approach enables a comprehensive understanding of the motivations, impacts and regulatory responses related to the use of tax havens.

The paper provides conceptual and descriptive insights on investments made by Indian MNCs in tax havens during 2019–21 to save tax. The study suggests that while investing in tax havens, businesses give more priority to ease of doing business and other considerations such as a lower tax rate.

The present study suggests policymakers about the effectiveness of current tax laws and their enforcement, highlighting loopholes and potential avenues for modification.

This paper assesses the reasons for Indian MNCs starting subsidiaries and making investments in different tax haven jurisdictions and suggests appropriate measures to avoid the menace of tax havens.

The objective of this research is to determine the influence of solvency and liquidity on the profitability [return on assets (ROA)] of Tunisian banks from Q2-2020 to Q3-2022 by considering asset quality as a moderating variable.

This study uses data on liquidity, solvency, ROA and asset quality for 12 banks. It also considers bank size, gross domestic product (GDP) growth and inflation as control variables. The methodology is based on panel data with generalized least squares (GLS) estimation to assess the moderate influence of the asset quality on solvency, liquidity and ROA. Also, the generalized method of moments (GMM) estimation is used as a robustness test.

The results of the GLS model estimation indicated a negatively significant moderating correlation between the liquidity and the solvency. The data from the GMM model indicate that the liquidity variable predicted by the liquidity has a positively significant influence on a bank's ROA as well as for the solvency variable, which is predicted by the capital capacity. Therefore, we conclude that these two variables had a positively significant impact on the ROA.

The studies have many implications for banks and their management in addition to the industry regulators. The results of this study will enable political decision-makers to determine the banks' profits based on their liquidity and solvency.

This analysis provides financial explanations and recommendations for stakeholders in Tunisian banks. Furthermore, these banks must also be able to maintain their liquidity and solvency to ensure their profits in times of COVID-19.

The hospitality and tourism industry is strongly influenced by new and immersive technologies, such as augmented reality (AR), to enhance customer experiences across a diverse set of touchpoints throughout the visitor journey. This paper aims to provide a holistic understanding of AR marketing for this industry context, present a number of fundamental premises of AR marketing within it and establish an agenda for future AR research.

This study reviews current literature on AR marketing, hospitality and tourism and industry use cases for the creation of a proposed conceptual framework to guide scholars and managers. Based on that, the authors propose fundamental premises.

The three fundamental premises of AR marketing presented are the need to clearly differentiate between AR and virtual reality within hospitality and tourism; the use of AR for the on-trip experience; and the combined focus on content, context, customer and computing devices for a successful strategic implementation of AR.

This study serves as a first point of reference for the strategic integration of AR into hospitality and tourism marketing, both from an industry and academic point of view.

The authors provide a number of managerial recommendations based on our three fundamental premises.

To the best of the authors’ knowledge, this study is one of the first to holistically characterize AR marketing in the hospitality and tourism context. It also highlights the fundamental premises of successful AR marketing and future directions of AR research today and in a spatial computing future.

Meaningfulness at work means experience of work as important, satisfying and valuable. It is a key factor in promoting individual growth, strengthening the belief in one's own abilities and supporting a sense of belonging and commitment to the organization. In this paper, we explore managers' perceptions of meaningful work in the future, focusing on managers' talk about meaningful work and its promotion in their organizations.

The data for the study consists of 25 stories of future working life collected from Finnish managers in spring 2022, using the empathy-based method.

From managers' stories of future working life, we identified two overarching perception categories of meaningful work: (1) Perceptions of contexts underlining the experience of meaningfulness: evolving technologies, developing expertise and demands and change in working life values and (2) Perceptions of management practices determining meaningful work: leader-centered, distant and technical management practice versus participatory and interactive management practice.

The research produces a new and detailed understanding of the ways in which managers talk about decreasing and increasing meaningfulness at work and management practices related to it. As the research is qualitative in nature and based on a small dataset, its results cannot be generalized. Instead, it strengthens and sharpens the previous understanding of meaningful work and the future of work.