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The purpose of this paper is to systematically review authenticity in the branding context and suggest avenues for future research.

This study applies a systematic literature review process and analyzes a total of 171 articles published from 1988 to 2021 and three items that are books or book chapters.

Brand authenticity has several definitions and dimensions. Although some common ground can be found among researchers, the study of authenticity is very fragmented. Even so, brand authenticity is often associated with a brand being genuine, real, true to itself and its consumers, and with consistent behavior, reflecting its values. A growing number of studies about the topic have been published, most of them empirical, applied in different industries and different geographical contexts. The authors also present several constructs associated with the topic (antecedents and consequences). Finally, this study shows paths for scholars to build on.

The main limitations are associated with the inherent subjectivity related to the inclusion and exclusion criteria defined to select articles for the analysis.

This systematic review maps the past, structures existing knowledge about authenticity in the branding context, and sheds light on what could be future research in this field.

This study aims to apply Benford’s law to examine the earnings management of companies listed in emerging ASEAN-5 countries: Indonesia, Malaysia, Philippines, Thailand and Vietnam.

The authors follow Amiram et al. (2015) to measure deviations from Benford’s law of the first digits of numbers reported in financial statements. The authors use the Jones-modified performance-match model (Jones, 1991; Dechow et al., 1995; Kothari et al., 2005) to estimate accrual earnings management. The authors use a sample of 47,389 observations of listed companies in ASEAN-5 countries from 2006 to 2019. The authors also run ordinary least squares (OLS) regressions to test the hypotheses.

The authors find that the first digits of numbers reported in the financial statements of companies in the sample closely conform to Benford’s law. Further evidence shows that the deviation from Benford’s law is positively related to abnormal accruals. The relationship between deviation from Benford’s law and abnormal accruals is more pronounced for the post-international financial reporting standards adoption period. The results survive for some robustness checks.

The authors show that Benford’s law holds for financial statements of companies listed in the emerging ASEAN-5 countries.

Auditors could use Benford’s law as an analytical procedure to assess the risks of material misstatements. Also, other users could apply Benford’s law on audited financial statements to foresee undetected misstatements.

The authors provide original evidence that financial statements of ASEAN-5 countries follow Benford’s law. The evidence supports the usefulness of Benford’s law in developing markets.

Drawing on appraisal theories, this paper aims to attempt to demonstrate how augmented reality (AR) strengthens relationships in the cognitive-affective-conative mechanism to shape visitors' recommendation of awe-inspiring heritage experiences.

A mixed-method approach was undertaken. First, an exploratory pre-study (n = 98) analyzed the multidimensionality of awe appraisals, eliciting the most salient dimensions in tourism experiences for informing the main study. Subsequently, an on-site survey was used to examine the relationships in the cognitive-affective-conative sequence, based on 316 questionnaires collected at a highly acclaimed religious heritage equipped with a multisensory AR activity.

Two distinct appraisals underlined in the awe concept were elicited during the exploratory phase: altered emotions (aggregating positive self-transformative dimensions) and the need for accommodation. The survey results demonstrated that the influence of authenticity on recommendation is shaped by emotions. Altered emotions hold a central mediating role and are differentiated from other discrete emotions. AR and the need for accommodation are revealed as contingencies that regulate the mediated mechanism.

This paper provides the hospitality and tourism stakeholders with a better understanding of how immersive technologies can be used for boosting recommendations, by enhancing the emotional responses toward authenticity perceptions.

This study introduces a novel conceptual framework to broaden our understanding of how cognitive and affective mental processes are linked to visitors’ recommendations, and how AR amplifies the outcomes. To the best of the authors’ knowledge, it is the first research to distinguish and document the specific effects of two different types of awe appraisal.

This study elucidated the connections among the influence of Singaporean hawkers, local gastronomy involvement, and the three dimensions of authenticity (objective, constructive, and existential). Furthermore, it investigates how personal nostalgia affects the cultural identity of hawkers.

A self-administered questionnaire was created to assess hawker influence, gastronomy involvement, authenticity, personal nostalgia, and hawker cultural identity. Survey data was gathered from 401 Singapore residents aged 18 and older.

Results of the structural equation modeling revealed various significant aspects of hawker influence, including physical and social environments, uniqueness and cultural significance, and hygiene and food safety. Hawker influence and local gastronomy contributed to objective authenticity, which, in turn, affected constructive and existential authenticity, ultimately shaping personal nostalgia and hawker cultural identity.

The study offers guidance for stakeholders in sustaining hawker culture, emphasizing authenticity’s role and the importance of nostalgia in identity formation. By aligning with the progressive nature of Singapore, these implications aim to ensure the continued thriving of this invaluable legacy for generations to come.

The study affirms relationships between hawker influence, local gastronomy involvement, and authenticity constructs. It emphasizes the hawker’s role and gastronomy involvement in influencing individuals’ perceived authenticity and accentuates the potential for authenticity in strengthening national branding.

Kaiping Diaolou in Guangdong Province, China, is a UNESCO World Heritage site that is often used as a film location. This study aims to investigate the antecedents of film-induced heritage conservation behaviour in tourists visiting Kaiping Diaolou. The conceptual premises of stimulus-organism-response theory were used to provide additional insight into the impact of film- and heritage-induced images, and tourists’ perceived authenticity, destination attachment and heritage conservation intention.

The authors tested the hypotheses using covariance-based structural equation modelling by using the data collected from the 391 valid questionnaires.

The empirical results reveal that both film- and heritage-induced images have a direct impact on tourists’ heritage conservation intention. Furthermore, perceived authenticity and destination attachment fully mediate the relationship between destination image and conservation intention, while the serial multiple mediator effect in the heritage destination image model is not significant.

The findings contribute to the understanding of tourists’ heritage conservation intention through the lens of destination image, perceived authenticity and destination attachment. The study’s findings enrich the literature on film and heritage tourism regarding destination image construction and heritage conservation and have implications for the sustainable development of heritage tourism and heritage conservation, as well as the marketing of heritage sites.

位于中国广东省的开平碉楼是联合国教科文组织认证的世界文化遗产, 并经常被用作电影拍摄地。本研究调查了影响开平碉楼影视旅游游客的遗产保护行为的前因。本研究采用刺激-有机体-反应 (SOR) 理论的概念, 探究电影和遗产所诱发的目的地形象、游客的感知真实性和目的地依恋, 对游客遗产保护意图的影响。

本研究共回收 391 份有效问卷, 并使用基于协方差的结构方程模型来检验研究假设。

实证结果表明, 电影和遗产诱导的目的地形象都直接影响游客的遗产保护意愿。此外, 游客的感知真实性和目的地依恋完全中介了目的地形象与保护意愿之间的关系。但是在遗产目的地形象的模型中, 感知真实性和目的地依恋的串行多重中介效应不显着。

研究结果有助于通过目的地形象、感知真实性和目的地依恋来理解游客的遗产保护意图。本研究丰富了关于目的地形象建设和遗产保护的文献, 并对遗产旅游和遗产保护的可持续发展以及遗产地的营销产生了积极影响。

This study assessed the antecedents and consequences of tourists’ authenticity experience in a new ancient town in China. Based on Chinese cultural background and case study, this paper aims to explore this kind of tourism place making and establishes an empirical model to examine and verify the impact of tourists’ perception, authentic experience and behavioral tendency on such place making, and proposes targeted improvement measures.

Based on a Chinese cultural background and case study, this paper explored a certain kind of tourism place making and established an empirical model to examine and verify the impact of tourists’ perceptions, authentic experiences and behavioral tendencies on such place making; the goals were to try to create a new scale to measure the authenticity of the “new ancient town” in the Chinese context and to propose targeted measures for improvement.

Research shows that Chinese visitors acquire experiences that they perceive to be authentic when visiting a contrived attraction such as a new ancient town. The dimensions of cultural, functional, product, value and unique authenticity were identified as distinct dimensions of tourists’ authenticity experiences in a new ancient town. Although these dimensions have been mentioned at times in the context of traditional Western assessments of authenticity, they do not replicate exactly any category of Western objective authenticity, existential authenticity, constructive authenticity or postmodern authenticity. They instead constitute an authentic experiential dimension in a typical oriental context, which is comprehensively explicated by combining the image of a national cultural theme and the elements of functional construction created by tourist places in a new ancient town.

This study explored the path relationship among perception of place making – authenticity experience – behavioral intention, but it did not analyze relationships among the dimensions of perception of place making or among the authenticity experience variables. Furthermore, advantage was not taken of the availability of socioeconomic information to look for differences among interviewees with different attributes. In addition, there is a profound cultural and complex theoretical connotation to authenticity in the Chinese context, and the study of a single case is insufficient to fully elucidate meaning in this emerging discourse.

By verifying the path of tourists’ authenticity experiences through the perception of place making, the understanding of the effects of different elements of place making on tourists’ experiences is refined. For space producers, different elements of place making promote tourists’ authenticity experiences to different degrees. Strengthening the construction of the physical environment, marketing and scenes can promote tourists’ authenticity experiences: planning and design, marketing and scene enhancements promote tourists’ functional authenticity experiences; planning and design, the physical environment and marketing enhance tourists’ product authenticity experiences; planning and design, marketing, the physical environment and scene enhancement can improve tourists’ perceptions of value; unique authenticity experiences can be created in the marketing and scenes in new ancient towns.

Certain aspects of the space production in new ancient towns can be used to strengthen tourists’ perceptions of value. First, the scene system at scenic spots can be strengthened, catering to tourists’ visual, olfactory and other senses so that they are available in all kinds of weather. Second, the local cultural characteristics of the material environment can be strengthened and the installation of inappropriate cultural symbols can be avoided. Thus, a physical environment that is of local ethnic cultural significance can be created so that both local residents and tourists can perceive the value of the place. Third, the rational layout of the new ancient towns should be established and maintained through the ongoing involvement of professional planning and design teams. Local cultural attributes that are of national significance should be included in the layout and design of the physical environment. Fourth, daily marketing and management actions influence how tourists influence scene value. Therefore, managers of scenic places need to make prudent decisions about and integrate local folk and ethnic characteristics into their marketing, which can promote the sustainable development of tourism effectively (Saarinen, 2018).

First, this study constructed and validated the model and path relationship of the “perception of place making, authentic experience, and behavioral intention,” and it confirmed that the perception of place making had an important impact on tourists’ authentic experiences. Second, the exploratory factor analysis extracted five dimensions of the tourist authenticity experience (i.e. cultural, functional, unique, product and value authenticity) based on China’s context of ming shi, which enriched the connotations of the authenticity experience. Third, this study effectively linked the perception of place making with the real experience and behavioral intention of tourists and expanded the theoretical research boundary of place making to a certain extent.

本文以中国文化背景和案例研究为基础, 对“新古镇”旅游的地方营造进行了探讨, 并建立了实证模型。利用SPSS 23.0和Smart PLS 3.0进行数据分析, 检验和验证游客在类似场所的地方营造感知、真实体验和行为意向的路径关系。

以现代技术手段再造（创造）遗产旅游目的地已经成为一个全球性的现象。本文基于中国的文化背景和案例, 考察和验证了游客对地方营造的感知、真实性体验和行为意向的影响, 尝试创造一种新的尺度来衡量在中国语境下“新古镇”的真实性内涵, 并以此提出了针对性的改善措施。

研究表明, 中国游客在参观新古镇等人造景点时, 会获得他们认为真实的体验。文化真实、功能真实、产品真实、价值真实和独特真实是新古镇游客真实性体验的不同维度。它们构成了一个典型东方语境下的真实性内涵, 全面阐述了一个民族文化主题形象与新古镇旅游地方营造功能建设要素的结合。

本研究探讨了地方营造知觉-真实性体验-行为意向之间的路径关系, 但未分析地方营造感知各维度之间及真实性体验变量之间的关系。此外, 没有利用社会经济信息的可用性来寻找不同属性受访者之间的差异。此外, 在中国语境中, 真实性有着深刻的文化内涵和复杂的理论内涵, 仅对单个案例的研究不足以充分阐明这一新兴话题的意义

对于空间生产者来说, 加强物理环境、营销和场景的建设可以促进游客的真实体验:规划设计、营销和场景的增强可以促进游客的功能真实体验;规划设计、物质环境、营销提升游客的产品真实性体验;规划设计、营销、实体环境和场景提升可以提升游客的价值感知;在新古镇的营销和场景中应创造独特的真实性体验。

新古镇地方营造的某些方面可以提升游客的价值感知。首先, 通过迎合游客的视觉、嗅觉和其他感官, 加强景区的场景系统。其次, 可以创造一个具有当地民族文化意义的物质环境, 使当地居民和游客都能感受到这个地方的价值。第三, 通过专业规划设计团队的持续参与, 建立和维护新古镇的合理布局。第四, 日常营销和管理行为影响游客的价值体验。

首先, 本研究构建并验证了“地方营造感知、真实体验与行为意向”的模型和路径关系, 证实了地方营造感知对游客真实体验的重要影响。其次, 基于中国语境, EFA提取了旅游真实性体验的五个维度(文化真实、功能真实、独特真实、产品真实和价值真实), 丰富了真实性体验的内涵。第三, 本研究将游客的地方营造感知、真实体验和行为意向进行了有效地连接。

Basándose en un contexto cultural chino y en un estudio de caso, este artículo exploró la creación de lugares turísticos en la “nueva ciudad antigua” y estableció un modelo empírico. Se utilizaron SPSS 23.0 y Smart PLS 3.0 para el análisis de datos, con el fin de examinar y verificar la relación entre las percepciones de la creación de lugares, las experiencias auténticas y las intenciones de comportamiento de los turistas en dichos lugares.

La recreación moderna de lugares como atracciones turísticas patrimoniales es un fenómeno mundial. Partiendo de un contexto cultural chino y de un estudio de caso, este artículo examina y verifica el impacto de las percepciones de los turistas, las experiencias auténticas y las tendencias de comportamiento en dicha creación de lugares; los objetivos eran intentar crear una nueva escala para medir la autenticidad de la “nueva ciudad antigua” en el contexto chino y proponer medidas específicas de mejora.

La investigación muestra que los visitantes chinos adquieren experiencias que perciben como auténticas cuando visitan una atracción artificial como una nueva ciudad antigua. Las dimensiones de autenticidad cultural, funcional, de producto, de valor y única se identificaron como dimensiones distintas de las experiencias de autenticidad de los turistas en una nueva ciudad antigua. Éstas constituyen una auténtica dimensión experiencial en un contexto típicamente oriental, que se explica de forma exhaustiva combinando la imagen de un tema cultural nacional con los elementos de construcción funcional creados por los lugares turísticos de una nueva ciudad antigua.

Este estudio exploró la relación entre la percepción de la creación de lugares, la experiencia de autenticidad y la intención de comportamiento, pero no analizó las relaciones entre las dimensiones de la percepción de la creación de lugares, ni entre las variables de la experiencia de autenticidad. Además, no se aprovechó la disponibilidad de información socioeconómica para buscar diferencias entre entrevistados con distintos atributos. Adicionalmente, en el contexto chino, la autenticidad tiene profundas connotaciones culturales y teóricas complejas, y el estudio de un solo caso no basta para dilucidar plenamente la importancia de este tema emergente.

Para los productores de espacios, reforzar la construcción del entorno físico, el marketing y las escenas puede promover las experiencias de autenticidad de los turistas: la planificación y el diseño, el marketing y la mejora de las escenas promueve las experiencias de autenticidad funcional de los turistas; la planificación y el diseño, el entorno físico y el marketing mejoran las experiencias de autenticidad de los productos de los turistas; la planificación y el diseño, el marketing, el entorno físico y la mejora de las escenas pueden mejorar la percepción de valor de los turistas; se pueden crear experiencias de autenticidad únicas en el marketing y las escenas de las nuevas ciudades antiguas.

Ciertos aspectos de la creación de lugares en las nuevas ciudades antiguas pueden mejorar la percepción de valor de los turistas. En primer lugar, puede reforzarse el sistema escénico de los lugares de interés, atendiendo a los sentidos visuales, olfativos y de otro tipo de los turistas. En segundo lugar, se puede crear un entorno físico que tenga un significado cultural étnico local para que tanto los residentes locales como los turistas puedan percibir el valor del lugar. En tercer lugar, el trazado racional de las nuevas ciudades antiguas debe establecerse y mantenerse mediante la participación continua de equipos profesionales de planificación y diseño. En cuarto lugar, las acciones diarias de marketing y gestión influyen en la experiencia de valor del turista.

En primer lugar, este estudio construyó y validó el modelo y la relación entre la “percepción de la creación de lugares, la experiencia auténtica y la intención de comportamiento,” lo que confirmó la importante influencia de la percepción de la creación de lugares en la experiencia auténtica de los turistas. En segundo lugar, basándose en el contexto chino, el análisis factorial exploratorio extrajo cinco dimensiones de la experiencia de autenticidad turística (autenticidad cultural, funcional, única, del producto y del valor), que enriquecieron las connotaciones de la experiencia de autenticidad. En tercer lugar, este estudio vinculó eficazmente las percepciones de los turistas sobre la creación de lugares, con la experiencia real y con las intenciones de comportamiento de los turistas.

Avoided emissions refer to greenhouse gas emission reductions that are a result of using a product or are emission removals due to a decision or an action. Although there is no uniform standard for calculating avoided emissions, market actors have started referring to avoided emissions as “Scope 4” emissions. By default, making a claim about Scope 4 emissions gives an appearance that this Scope of emissions is a natural extension of the existing and accepted Scope-based emissions accounting framework. The purpose of this study is to explore the implications of this assumed legitimacy.

Via a desktop review and interviews, we analyse extant Scope 4 company reporting, associated accounting methodologies and the practical implications of Scope 4 claims.

Upon examination of Scope 4 emissions and their relationship with Scopes 1, 2 and 3 emissions, we highlight a dynamic and interdependent relationship between quantification, commensuration and standardization in emissions accounting. We find that extant Scope 4 assessments do not fit the established framework for Scope-based emissions accounting. In line with literature on the territorializing nature of accounting, we call for caution about Scope 4 claims that are a distraction from the critical work of reducing absolute emissions.

We examine the implications of assumed alignment and borrowed legitimacy of Scope 4 with Scope-based accounting because Scope 4 is not an actual Scope, but a claim to a Scope. This is as an act of accounting territorialization.

Dark triad (DT) personality traits, that is, Machiavellianism, narcissism and psychopathy, are socially unenthusiastic and predict a range of antisocial behaviors. Academic entitlement, similarly, demonstrates the students’ rising temptation of higher grades without putting corresponding efforts. Based on coercion theory, this research investigated power distance as mediator between DT and academic entitlement (externalized responsibility and entitled expectations). Further, this study examined DT model of personality as a predictor of academic entitlement in Chinese higher education institutions (HEIs).

Chinese HEIs were ascertained for data collection. Students (with bachelor’s, master’s and Ph.D. degrees) responded to 719 questionnaires for data analysis. Hypothesized relationships were examined through partial least squares structural equation model (PLS-SEM).

This study established positive and significant direct link between DT and academic entitlement. The indirect effect through power distance was found insignificant between the relationship of DT and academic entitlement.

Based on coercion theory, this study extends the prevailing literature through unexplored effects of DT on academic entitlement and role of power distance in Chinese HEIs. This study validated the effect of DT on academic entitlement; however, direct-only no-mediation of power distance between the relationships is novel in Chinese HEIs. Moreover, power distance as mediator is novel between the relationships. Hence, this study provides an understanding of mentioned associations and contributes to the literature.

This work aims to develop a web platform for inspecting roof structures for technical assistance supported by drones and artificial intelligence. The tools used were HTML, CSS and JavaScript languages; Firebase software for infrastructure; and Custom Vision for image processing.

This study adopted the design science research approach, and the main stages for the development of the web platform include (1) creation and validation of the roof inspection checklist, (2) validation of the use of Custom Vision as an image recognition tool, and (3) development of the web platform.

The results of automatic recognition showed a percentage of 77.08% accuracy in identifying pathologies in roof images obtained by drones for technical assistance.

This study contributed to developing a drone-integrated roof platform for visual data collection and artificial intelligence for automatic recognition of pathologies, enabling greater efficiency and agility in the collection, processing and analysis of results to guarantee the durability of the building.

The emergence of virtual reality (VR) has the potential to revolutionize various industries, including tourism, as it delivers a simulated environment that closely emulates real-life experiences. Therefore, this study aims to explore how the factors, i.e. enjoyment, emotional involvement, flow state, perceived privacy risk, physical risk and cost, influence the customers’ intention to use VR for tourism.

This study integrates the technology acceptance model, hedonic consumption theory with other factors, including cognitive response, authenticity, perceived privacy risk, perceived physical risk, perceived cost and perceived presence. Partial least squares structural equation modelling approach was used to test the proposed research model.

The finding based on the sample of 252 respondents revealed that authenticity is the most influential factor impacting behavior intention followed by perceived cost, attitude, cognitive response and enjoyment. Also, the study supported the moderating impact of personal innovativeness between attitude and behavioral intention to use VR for tourism.

The findings of the study offers practical implications for service providers, site managers, destination marketers, tourist organizations and policymaker to develop more effective strategies for offering VR services for tourism.

This study enriches the current understanding of VR adoption in context of tourism with empirical evidences.