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1 – 10 of 121Sveinung Jørgensen, Aksel Mjøs and Lars Jacob Tynes Pedersen
The concept of materiality is becoming increasingly important for sustainability performance measurement and reporting. It is widely agreed upon that materiality matters, in the…
Abstract
Purpose
The concept of materiality is becoming increasingly important for sustainability performance measurement and reporting. It is widely agreed upon that materiality matters, in the sense that companies should identify, prioritize and disclose information on sustainability issues that are considered material. There is, however, a tension at the heart of this consensus, owing to parallel approaches to materiality being used in practice. This paper aims to shed light on how and why the parallel uses of the materiality concept may cause confusion and how this tension could be resolved.
Design/methodology/approach
This paper takes as point of departure the tension between two approaches to materiality: based on the Global Reporting Initiative definition, which emphasizes sustainability issues that are important to stakeholders and that have significant impacts and based on the Sustainability Accounting Standards Board definition, which emphasizes sustainability issues that are financially material, i.e. likely to influence the financial performance of the company. This paper discusses the nature and consequences of the tensions between how the two definitions of materiality in sustainability reporting are used in practice, with a particular emphasis on users of information in financial markets. This paper provides empirical insight on these users’ perspectives through a survey (n = 30) and qualitative interviews (n = 6) of financial market professionals.
Findings
This study reveals tensions between different approaches to materiality in practice and how this may lead users of sustainability reports to draw unjustified conclusions on the basis of materiality assessments. Specifically, this paper demonstrates the perceived shortcomings in information availability and information quality from the perspectives of different stakeholders in financial markets with different information needs.
Practical implications
The users of sustainability reporting information require clarity in the communication of materiality in non-financial reports. This paper addresses how such clarity can be pursued.
Social implications
Clarity about materiality in non-financial reporting is important both for investors that pursue financial return on green investments and for society at large, which relies on information about real sustainability impacts.
Originality/value
This paper furthers the understanding of how different materiality concepts may be problematic and how recent and ongoing developments may mitigate the risks of conflating uses of the concept.
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Yilmaz Akgunduz, Mehmet Alper Nisari and Serpil Sungur
This study proposes a model that influences customer citizenship behavior during COVID-19, and empirically tests the effects of fast-food restaurant customers' perceptions of…
Abstract
Purpose
This study proposes a model that influences customer citizenship behavior during COVID-19, and empirically tests the effects of fast-food restaurant customers' perceptions of justice (price and procedural justice) on trust; trust on satisfaction and loyalty; and trust, satisfaction and loyalty on customer citizenship behavior. Furthermore, it was questioned whether there was a disparity between customer expectations based on the restaurant's image and consumption experience.
Design/methodology/approach
The data were gathered from customers of fast-food restaurants in the shopping centers in Turkey. The data set, which included 437 valid questionnaires, was subjected to CFA for validity and reliability, SEM analysis for hypothesis and paired sample t-Tests for the research questions.
Findings
The findings of the study indicate that perceived justice affects customer trust, which, consequently, affects customer loyalty and satisfaction during the COVID-19 period. Findings also demonstrate that, while customer loyalty and trust increase customer citizenship behavior, customer satisfaction alone is insufficient to increase customer citizenship behavior. The study also shows that during the COVID-19 period, fast-food restaurants should have raised awareness of employees’ fair behaviors toward the customers and provided additional services to differentiate themselves in the market. Also, it indicates that customer expectations related to price, cleanliness and professional appearance of staff are not met after taking service.
Originality/value
No research has been found in the literature focusing on the expectations, justice, trust, satisfaction, loyalty and citizenship behaviors of fast-food restaurant customers in the COVID-19 pandemic process. Therefore, the results can fill the gap in relevant literature by testing the relationships between justice, trust, satisfaction, loyalty and citizenship during the pandemic and provide inferences for fast-food business owners.
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Theo Gilbert, Martina Doolan, NTF, Sylvia Beka, Neil Spencer, Matteo Crotta and Soheil Davari
The purpose of this paper is to explore the neuroscience that underpins the psychology of compassion as a competency. The authors explain why this cognitive competency is now…
Abstract
Purpose
The purpose of this paper is to explore the neuroscience that underpins the psychology of compassion as a competency. The authors explain why this cognitive competency is now taught and assessed on modules of different degree subjects in a UK university.
Design/methodology/approach
The paper is divided into first, an exploration of recent psychology and neuroscience literature that illuminates the differences, and relationship, between empathy and compassion for safeness building in teams. Within that, the role of oxytocin in achieving social and intellectual rewards though the exercise of cognitive flexibility, working memory and impulsive inhibitory control (Zelazo et al., 2016) is also identified. The literature findings are compared against relevant qualitative data from the above university, so far, nine years of mixed methods action research on compassion-focussed pedagogy (CfP).
Findings
These are that the concept and practice of embedding compassion as an assessed cognitive competency in university group work is illuminated and rationalised by research findings in neuroscience.
Research limitations/implications
The limitations of the study are that, so far, fMRI research methods have not been used to investigate student subjects involved in the CfP now in use.
Practical implications
The paper has implications for theory, policy and practice in relation to managing the increasing amount of group work that accompanies widening participation in higher education (HE).
Social implications
The social implications of what is outlined in the paper pertain to student mental health, and academic achievement; to policy and practice for HE curriculum design across subjects and disciplines; and for the HE remit to serve the public good.
Originality/value
A review of this kind specifically for student assessed group and its implications for student academic achievement and mental health has not, apparently, been published.
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Brielle Gillovic and Alison McIntosh
The purpose of this paper is to put forward the argument that New Zealand’s tourism industry generally fails to acknowledge the importance of the access market. Despite anecdotal…
Abstract
Purpose
The purpose of this paper is to put forward the argument that New Zealand’s tourism industry generally fails to acknowledge the importance of the access market. Despite anecdotal evidence of the market’s value and strong legislation, New Zealand’s access market arguably remains underserviced and misunderstood. The current research sought to explore social and business rationales to support a future for accessible tourism in New Zealand, from the perspectives of its key stakeholders. It sought to uncover contemporary issues in the tourism industry, to examine the capacity and context for which issues can be addressed and overcome, to achieve a future for accessible tourism in New Zealand.
Design/methodology/approach
Under the interpretive paradigm, original, exploratory research was conducted. Semi-structured interviews were carried out with ten key New Zealand tourism industry stakeholders who agreed to participate in the research. Qualitative data were thematically analysed. The following five key themes inductively emerged from the data: “Accessibility as a human right: Developing a culture of accessibility”; “Accessible tourism: Good for business?”; “Bottom-up, market-led approach”; “Leadership from the top: Moving from apathy to action”; and “Meeting somewhere in the middle”. The five themes correspond to themes evidenced in the wider literature and present propositions for the future development of accessible tourism in New Zealand.
Findings
Findings revealed stakeholder opinions of an industry exemplifying minimal awareness and consideration for accessibility. Accessibility was perceived to be an issue of social change, requiring the achievement of a cultural shift where accessibility is envisioned as a cultural norm necessary for the future. Whilst top-down leadership and support were deemed pertinent, ownership and accountability were seen to be crucial at the lower, operational levels of the industry. A “meeting in the middle” was reported necessary to see the leveraging of a greater push towards accessibility and emphasising more prominently, what has been and can be done, moving forward into the future.
Originality/value
This paper provides original insights into the current and future scope of accessible tourism in New Zealand from the perspectives of its stakeholders. The key themes derived from the research assist knowledge for aligning the industry on a pathway towards achieving the necessary awareness and collaboration required in order to offer accessible tourism experiences to all.
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Terry Lease, Marni Goldenberg, Matt Haberland and Sam Wallan
The paper has a twofold purpose: (1) to test the application of means-end theory to providers of hospitality goods and services, and (2) to explore this question in the context of…
Abstract
Purpose
The paper has a twofold purpose: (1) to test the application of means-end theory to providers of hospitality goods and services, and (2) to explore this question in the context of winery tasting rooms when they had a unique opportunity to restructure their hospitality experience due to government restrictions in response to COVID.
Design/methodology/approach
A qualitative approach was adopted, and a convenience sample was used to conduct semi-structured laddering interviews. Forty interview transcripts were coded as means-end ladders, which were analyzed using a custom computer program to develop the implication matrix and the hierarchical value map.
Findings
This paper demonstrates that means-end is a useful approach to investigate the values and behaviors of the producer, specifically hospitality hosts. It finds that the principal goal of tasting rooms is to generate sales, and offering a compelling guest experience is the characteristic that contributes the most to achieving that goal. The staff and the atmosphere created for the guests are the two factors with the greatest influence on the guest experience.
Originality/value
This is the first paper to use means-end theory to study the hospitality host, or the producer of goods and services in general, and the first to study winery hospitality primarily through the lens of means-end theory. The study also helps fill a gap in research on tasting room sales focused on the winery’s goals.
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Zack Enslin, John Hall and Elda du Toit
The emerging business partner role of management accountants (MAs) results in an increased requirement of MAs to make business decisions. Frame dependence cognitive biases…
Abstract
Purpose
The emerging business partner role of management accountants (MAs) results in an increased requirement of MAs to make business decisions. Frame dependence cognitive biases regularly influence decisions made in conditions of uncertainty, as is the case in business decision-making. Consequently, this study aims to examine susceptibility of MAs to frame dependence bias.
Design/methodology/approach
A survey was conducted among an international sample of practising MAs. The proportion of MAs influenced by framing bias was analysed and compared to findings in other populations. Logistic regression was then used to determine whether MAs who exhibit a higher preference for evidence-based (as opposed to intuitive) decision-making are more susceptible to framing bias.
Findings
Despite a comparatively high preference for evidence-based decision-making, the prevalence of framing bias among MAs is comparable to that of other populations. A higher preference for evidence-based decision-making was found to only be associated with higher susceptibility to endowment effect bias.
Originality/value
To the best of the authors’ knowledge, this is the first study to comprehensively examine framing bias for MAs as a group of decision-makers. Additionally, this study’s sample consists of practising MAs, and not only students.
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This study evaluates “potentials for using tourism in promoting indigenous resources for community development at Musina Municipality, Limpopo Province, South Africa.”
Abstract
Purpose
This study evaluates “potentials for using tourism in promoting indigenous resources for community development at Musina Municipality, Limpopo Province, South Africa.”
Design/methodology/approach
The study used a questionnaire survey, focus group discussions, and field observations to gather data. Microsoft Excel, Spreadsheet, cross-tabulation analysis, and manual sorting contributed to quantitative and qualitative data analyses.
Findings
The study uncovered vast significant indigenous species, resources, and tourism potentials with low impacts of indigenous species and resource benefits to the local communities. The details pointing to the actual and potential indigenous resources situations around tourism activities in Musina municipality emerged prominently. Thus, the study concluded such significant indigenous species, resources, and better tourism potentials need a well-combined strategy to channel the benefits to the local community's livelihoods.
Originality/value
The issue of indigenous resources, forests, trees, and tourism concerning rural community livelihoods has become of curiosity in the past few years. Nonetheless, few such studies have investigated the synergies between tourism and significant indigenous species and resources to improve their livelihoods.
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Katarzyna Janusz, Sofie Six and Dominique Vanneste
In a current trend of a growing amount of short city trips, it becomes crucial to understand how local residents perceive the presence of tourists and tourism in their cities and…
Abstract
Purpose
In a current trend of a growing amount of short city trips, it becomes crucial to understand how local residents perceive the presence of tourists and tourism in their cities and how their socio-cultural context influences those perceptions. The purpose of this paper is to contribute to this understanding which will enable the city planners to take actions to create the well-balanced and resilient communities in which the needs of residents and tourists are equally met.
Design/methodology/approach
To understand residents’ perceptions’ about tourism in Bruges, this research applied photo-elicitation interviews with 28 residents who lived in various locations in the historical center to understand socio-cultural background of residents, their tourism-related concerns and whether they are in line with what is commonly perceived as problematic in Bruges.
Findings
Results show that as long as residents can benefit from tourism and tourism-related infrastructure, they support tourism. On the other hand, tourism decreases the liveability of the historical center due to supersession of infrastructure serving the residents by tourist-oriented amenities.
Practical implications
To build a sustainable and resilient city in the future, the authorities of Bruges should cease further “museumification” of the historical city by breaking the hegemony of tourism industry, providing affordable housing and rethinking the concentration model of tourism.
Originality/value
The photo-elicitation method proved to produce rich content and good-quality data by stimulating respondents’ memories and evoking experiences and emotions. Thus, this paper recommends that future research about residents’ attitudes is developed around visual methods as they give voice to the residents and are able to uncover issues which are difficult to capture with other methods.
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Frederick Doe, Alexander Preko, Hellen Akroful and Effie Kwaaba Okai-Anderson
The place of festivals in national economic development has received increased attention from researchers globally. However, there appears to be a relatively small and disparate…
Abstract
Purpose
The place of festivals in national economic development has received increased attention from researchers globally. However, there appears to be a relatively small and disparate literature on the subject especially within the Ghanaian context. The study seeks to contribute to the global recognition of festivals as developmental tools and thus presents the effects of festival tourism on socio-economic capital of the people of Kwahu traditional area (Ghana) and how festival tourism in the region engenders economic benefits to businesses and the community.
Design/methodology/approach
This study is guided by the social development theory. A quantitative cross-sectional survey utilizing convenience technique was used to gather data from a sample of 398 residents of the selected towns and the regression model was used to analyse the data.
Findings
The findings revealed festival tourism to have a positive effect on community cohesiveness but not statistically significant. Further, the festival brought economic gains but had negative social effects on development of the selected towns.
Research limitations/implications
This research is destination-specific. The application of the findings to other festivals would demand a bigger sample size for generalisation to be made.
Practical implications
The findings suggest that for growth of festival tourism in Ghana to be actualised, the Ghana Tourism Authority needs to ensure festivals do not erode entrenched traditional values and negate efforts at developing social structures and systems by putting measures to reduce the negative effect of commoditisation of festivals on the communities' cultural authenticity. Law enforcement agents should also be massively beefed up to curtail crime and social vices.
Originality/value
The study's findings extend earlier studies to extend the scope in festival tourism literature. This study found that festival tourism has effect on both community cohesion and economic development of the people of Kwahu traditional area.
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Jacqueline Mangwane, Uwe Peter Hermann and Antje Inge Lenhard
This paper attempts to fill the gap that exists in research regarding visitor motivations at dark heritage sites. The purpose of this paper is to explore the motivations of…
Abstract
Purpose
This paper attempts to fill the gap that exists in research regarding visitor motivations at dark heritage sites. The purpose of this paper is to explore the motivations of visitors to the Hector Pieterson Memorial and Museum (HPMM) as an iconic dark site in South Africa to identify what motivates visitation and which demographic variables may have an influence on these motivators.
Design/methodology/approach
To achieve the goal of this research, 205 participants completed a self-administered questionnaire using a random sampling technique at the HPMM. A statistical analysis through the use of factor analysis revealed seven motivational factors.
Findings
Novelty and knowledge seeking, remembrance and curiosity were identified as the three main motives for visiting HPMM. Novelty and knowledge seeking was found to be the main motive that contradicted similar research done in other parts of the globe. Escape and relaxation, which is usually found to be one of the main motivators to heritage sites, was revealed to be one of the least motivators for this study. The results also identified significant relationships between demographic and motivator variables.
Practical implications
The findings of this study revealed that people visit the HPMM primarily for novelty and knowledge seeking, remembrance and respect for victims and curiosity. From the results, it is clear that visitors are driven to visit the site for different motives and that these motives, although common amongst visitors, differ from person to person subject to demographic differences. This study provides an improved understanding of dark tourism demand, which is essential for the sustainable development and promotion of sites in South Africa and globally commemorating people’s struggle against injustice and for democracy.
Social implications
South Africa is a country with a cosmopolitan history; however, the history associated with apartheid has only recently become topic of tourism research. This study provides a basis to better understand the type of tourist visiting these sites of historical sites, thus leading to better provision of services to visit such attractions.
Originality/value
This study is one of the first to delve into understanding the motivational typology of tourists to a tourism attraction in South Africa associated with the country’s Apartheid-era heritage. It provides an insight into enhancing the current fragmented understanding of dark tourism demand.
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