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This paper reviews the literature on disability inclusion (DI) in supply and demand chains of hospitality and tourism (H&T) organisations. The purpose of this study is to assess disability support and interventions within H&T organisations. Through the assessment, we identified gaps to recommend H&T scholars’ and practitioners’ knowledge of DI from new perspectives.

An integrative review was conducted to examine the published evidence on DI in H&T organisations. This study used high-ranking H&T journals from the Scopus and Web of Science databases between 2001 and 2023. In total, 101 empirical papers met the criteria for the review analysis.

DI focuses heavily on customer disabilities, with scant research on DI in H&T employment. The review emphasises the critical need for empirical research into the varied disability employment ecosystem within H&T organisations, focusing on social integration for inclusive workplaces.

This study contributes to the H&T literature, which previously overlooked the disability context in diversity. The research offers strategies for creating inclusive environments in the H&T industry for disabled consumers and producers.

This study examines the effects of board members’ compensation on the voluntary establishment of an internal audit function in publicly listed firms. While previous studies have identified some individual determinants related to the voluntary establishment of an internal audit function, the existing evidence on how board members’ compensation affects voluntary use of internal audit is, at best, ambiguous, scarce and incoherent.

Board compensation is a central incentive instrument in the classic principal–agent relationship between the owners and board members. The theme is empirically examined by using data compiled from Finnish publicly listed companies for the period 2015 to 2018. Since the dependent variable of the study is a binary variable, the logistic regression method was chosen as the statistical method of the study.

Our results unequivocally show that generous compensation of the board members increases the likelihood of establishing an internal audit function. Thus, we conclude that good corporate governance can be improved through generous compensation of board members.

Identifying the determinants of internal audit is vital to better understand the mechanisms that facilitate firms' improvement of internal control and risk management in terms of voluntarily adopting an internal audit function, and the implementation of good governance in general. Although numerous determinants of internal audit have been identified in previous studies, this study showed that one of the key determinants has so far been overlooked; namely, the remuneration of board members.

This paper aims to identify the combination of innovation determinants driving the creation of innovative products amongst market leaders and market followers in food and beverage (F&B) firms.

This research is based on the case study methodology by using two types of data sources: (1) semi-structured interviews with industry experts and (2) in-depth interviews with managers. In addition, a questionnaire adapted from prior research was used to consider market and firm types.

Suggesting an integrated theoretical framework based on firm-based factors and market-based factors, this study identified a combination of determinants significantly impacting innovative products in the market. Specifically, these determinants are competition intensity and innovation capability (a combination of research and development (R&D) investment and marketing capabilities). The study also examined how these determinants vary depending on whether the firms are market leaders or market followers.

This research provides practical insights for managers working in the F&B industry by using case studies and exploring the determinants of developing innovative products. In doing so, suitable strategies can be selected according to the market and firm situations.

The originality of the study is shown by focussing on how different combinations of market and firm factors could be applied in creating successful innovative products in the food sector.

Using the residual dividend theory, this study examines the impact of capital expenditures and working capital on the dividend policies of publicly listed companies in Indonesia.

Using data on public companies (other than those in the financial sector) listed on the Indonesia Stock Exchange from 2011 to 2020, this study collected 870 observations (firm-years). This study employs a regression analysis technique using the STATA application program. The main variables in this study are capital expenditure and working capital, and the control variables are sales growth, firm size, leverage, profitability, liquidity and dummy variables for state-owned enterprises. The dependent variable of dividend policy is proxied by the dividend payout ratio.

This study’s results support the residual dividend theory’s hypothesis, in which capital expenditure negatively affects a company’s dividend policy. This study also analyzes this effect on companies that pay cash dividends at quantile positions of 25, 30, 50 and 60. The results show that the effect of capital expenditure on cash dividend payments is more pronounced in the case of companies whose cash dividends are in the 50th quantile. This result holds across different specification and endogeneity tests.

This study analyzes the residual dividend theory in Indonesian companies, focusing on localized factors and investment priorities. It challenges traditional Western dividend policies and provides empirical data that enhances the theory’s robustness. The findings have practical implications for investors, policymakers and corporate decision-makers in the Indonesian market.

Due to the unknown location, size and timing of disasters, the rapid response required by humanitarian operations (HO) faces high uncertainty and limited time to raise funds. These harsh realities make HO challenging. This study aims to systematically capture the complex dynamic relationships between operations in humanitarian settings.

To achieve this goal, the authors undertook a systematic review of the extant academic literature linking HO to system dynamics (SD) simulation.

The research reviews 88 papers to propose a taxonomy of different topics covered in the literature; a framework represented through a causal loop diagram (CLD) to summarise the taxonomy, offering a view of operational activities and their linkages before and after disasters; and a research agenda for future research avenues.

As the authors provide an adequate representation of reality, the findings can help decision makers understand the problems faced in HO and make more effective decisions.

While other reviews on the application of SD in HO have focused on specific subjects, the current research presents a broad view, summarising the main results of a comprehensive CLD.

The disruptive human resource management (HRM) technologies are now considered a significant facilitator to change and benefit the entire HRM landscape. This view needs to be further verified by reviewing the knowledge on the subject in the empirical research landscape. Thus, the study's objectives were to find (1) the current knowledge and (2) the areas where empirical research is lacking in disruptive HRM technologies.

The article is a literature review that was followed by the systematic literature review and the preferred reporting items for systematic reviews and meta-analyses (PRISMA). The review considered 45 articles published during the 2008–2021 period extracted from the Scopus database, and bibliometric analysis was performed to achieve the research objectives.

The results found that scholarly attention has been given to electronic HRM (E-HRM) rather than the disruptive HRM technologies. The areas investigated include the determinants of intention, adoptions and use of E-HRM and the outcomes of E-HRM adoptions and use. These outcomes can be further divided into general outcomes and HRM outcomes.

The findings reveal gaps in E-HRM research and disruptive HRM technologies remain untapped in the empirical research landscape. Hence, the study findings provide some implications for future research and applications.

The study found empirically proven determinants of E-HRM intention, adoptions and use and E-HRM adoptions and use outcomes. These were found in the studies conducted during the 2008–2021 period.

顛覆性人力資源管理技術被認為是一個可改變、並幫助整個人力資源管理格局的重要誘導者; 這個看法、需透過檢核在實證研究範疇裡就有關議題的資料、才能作進一步的核實。因此，本研究擬了解 (1): 我們目前對有關議題的認知，以及 (2): 就顛覆性人力資源管理所進行的實證研究有哪些不足之處。

本文是一個文獻探討。研究人員採用系統文獻綜述研究法，以及系統綜述和 meta分析的首選報告項目。研究涵蓋45篇於2008年至2021年期間發表的學術文章; 這些文章均取自 Scopus資料庫。研究人員進行文獻計量分析，以達到研究的目標。

研究結果顯示、被研究探索的是電子化人力資源管理 (E-HRM) ，而不是顛覆性人力資源管理技術。被研究的範疇包括使用電子化人力資源管理的決定因素，以及使用後的結果。使用後的結果再細分為一般性的結果、和與人力資源管理有關的結果。

研究結果顯示、在實證研究的範疇裡，電子化人力資源管理和顛覆性人力資源管理技術的研究均存在未被探索的研究缺口。因此，研究結果為今後的研究和有關的應用提供了啟示。

本研究發現並確認經實證證明的使用電子化人力資源管理的決定因素，以及使用後的結果。研究結果乃基於檢核於2008年至2021年期間進行的學術研究而得來的。

顛覆性人力資源管理技術、系統文獻綜述、系統綜述和meta分析的首選報告項目 (PRISMA)

This paper draws on the thinking of the nineteenth-century Italian philosopher and poet Giacomo Leopardi and scholars who studied his thoughts on the relationship between nature and humans. Leopardi's philosophy of nature recognizes the alienness of nature in relation to humankind, thus challenging human governance of the planet. The poet’s thoughts align with the dilemma identified in the Anthropocene literature: who speaks for nature? This dilemma has accounting implications in terms of the frameworks and disclosures to be adopted. Therefore, Leopardi’s thoughts can become the basis for a more articulated and complex understanding of some key concepts and issues at the roots of SEA.

The paper utilizes content analysis to examine four essays by Giacomo Leopardi, which serve as the source of our data.

Leopardi recognizes the alienness of nature with respect to humanity and the voicelessness of nature as a generative of conflict. He also warned of the consequences of human governance that does not take nature’s needs into account. These findings open a discussion on the complex accounting implications of the distance between humanity and nature. They can inspire SEA scholars to change the status quo by developing new accounting frameworks from the perspective of nature and adopting forms of governance of nature that recognize the need to protect it as a voiceless stakeholder.

Through Leopardi’s humanistic and poetic philosophy, the perspective of nature can be infused into SEA studies, thereby promoting the need for a multidisciplinary and complex approach to the discipline.

The purpose of this study is to shed light on the twin transition in China in the organization of innovation processes in artificial intelligence (AI) and green technology (GT) development and to understand the role of foreign multinationals in Chinese innovation systems.

A qualitative research approach is used by interviewing executives from German multinationals with expertise in AI and GT development and organization of innovation processes in China. In total, 11 semi-structured interviews were conducted with companies, and the data were analysed with a thematic qualitative text analysis.

The findings show that AI applications for GT are primarily developed in cross-company projects that are led by local and regional authorities through the organization of industrial districts and clusters. German multinationals are either being integrated, remaining autonomous or being excluded from these twin transition innovation processes.

This paper aims to fill the gap in the literature by providing one of the first qualitative approach towards twin transition innovation processes in China and exploring the integration of multinational enterprises in cluster organizations. To the best of the author’s knowledge, this is one of the first twin transition studies from this perspective in emerging economies.

This study aims to examine the phenomenon of climate variability and its implications for pastoralists and agro-pastoralists food security in Amibara and Awash Fentale districts of the Afar region, Ethiopia.

The study relied on meteorological records of temperature and rainfall in the study area between 1988 and 2018. Besides, literature on the topic was reviewed to make caveats on the literal picture that comes from quantitative data, and that is the contribution of this study to the existing debate on climate change and variability. The spatiotemporal trend was determined using the Mann–Kendall test and Sen’s slope estimator, while variability was analyzed using the coefficient of variation and standardized anomaly index, and standardized precipitation index/standardized precipitation evapotranspiration index were applied to determine the drought frequency and severity.

The result reveals that the mean seasonal rainfall varies from 111.34 mm to 518.74 mm. Although the maximum and minimum rainfall occurred in the summer and winter seasons, respectively, there has been a decrease in seasonal and annual at the rate of 2.51 mm per season and 4.12 mm per year, respectively. The study sites have been experiencing highly seasonal rainfall variability. The drought analysis result confirms that a total of nine agricultural droughts ranging from moderate to extreme years were observed. Overall, the seasonal and annual rainfall of the Amibara and Awash Fentale districts showed a decreasing trend with highly temporal variations of rainfall and ever-rising temperatures, and frequent drought events means the climate situation of the area could adversely affect pastoral and agro-pastoral households’ food security. However, analysis of data from secondary sources reveals that analyzing precipitation just based on the meteorological records of the study area would be misleading. That explains why flooding, rather than drought, is becoming the main source of catastrophe to pastoral and agro-pastoral livelihoods.

The analysis of temperature and rainfall dynamics in the Afar region, hence the inception of all development interventions, must take the hydrological impact of the neighboring regions which appears to be useful direction to future researchers.

The research is originally conducted using meteorological and existing literature, and hence, it is original. In this research, we utilized a standardized and appropriate methodology, resulting in insights that augment the existing body of knowledge within the field. These insights serve to advance scholarly discourse on the subject matter.

The purpose of this study is to identify the norms that underlie and condition the decisions made by preparers of financial reports.

This interview-based study illustrates how financial report preparers engage in behaviors linked to the perception of recognition and measurement of internally generated intangible assets by important stakeholders. All of the companies included in the study adhere to International Financial Reporting Standards when creating their consolidated financial statements. The participants selected for the study are involved in accounting decisions related to research and development in accordance with International Accounting Standard (IAS) 38.

The authors identify the normative assumptions underlying the recognition and measurement of internally generated intangibles, which are based on concerns of consistency, credibility and reasonableness. The authors find that the normative basis for legitimacy in financial accounting is primarily related to cognitive legitimacy and is not of a moral or pragmatic nature.

The study reveals that recognition and measurement of internally generated intangibles in financial accounting relate to legitimacy. The authors identify specific norms that form the basis of this legitimacy, namely, consistency, credibility and reasonableness. These identified norms serve as constraints, mitigating the risk of judgment misuse within the IAS 38 framework for earnings management.