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The purpose of this study is to investigate the effect of anarchist accounting (AA) on stakeholder relationship capability (SRC) in the context of Iranian capital market companies.

This study is based on a descriptive survey-correlation data collection method. As this study is on (AA) and (SRC) in Iran, the population of the study is made up of all financial managers and heads of the accounting department of capital market companies in Iran. Among 185 companies (Tehran Stock Exchange [TSE]), 100 companies were selected as samples which are all in the TSE. As suggested by Niles (2006), a minimum sample size of 10% of the population is generally acceptable. A questionnaire survey was adopted in obtaining primary data for this study. Thus, based on Cochran sampling techniques, 395 questionnaires were returned and became the basis of analysis. Also, partial least square was used to test the research hypothesis.

The statistical findings indicate the fit of the structural desirability of the factor load and according to the standardized coefficient (path coefficient), the dimensions of AA have a negative and significant effect on SRC, because the path coefficient is positive.

Theoretically, to the best of the authors’ knowledge, this study is the first research that tries to examine the stakeholder relationship capability through the link between social/political approaches with accounting procedures, an issue that has not been considered in any prior study. Also, conducting the present study in the conditions of social distrust in the Iranian capital market can be important, because the expansion of anarchist accounting helps to create a level of symmetry and equality in information disclosure and it can create value for shareholders.

A Web3 lifeworld consists of an imaginary and a shared commons. A Web3 imaginary is shown to include most, if not all, of the following: (i) the stated goal or purpose of the community, (ii) the behavioral norms, (iii) the lore or history, and (iv) what is opposed. A typical Web3 commons is shown to involve three elements: hash (technical), bash (social) and cash (finance). When changes come in Web3, the response is enacted using an available lever from the hash, bash, cash model of decentralized organization, but the response must not be in friction with the community’s imaginary, or it will most likely grind to a halt. Effective response to change becomes part of the Web3 lifeworld’s toolkit.

The Kurdistan Region of Iraq (KRI) stands as a significant player in the hydrocarbon landscape of the Middle East, necessitating an in-depth analysis of its role in the exportation process to Turkey and Mediterranean ports, thereby fostering economic and political ties and projecting toward the future. Situated as a semi-autonomous entity in northern Iraq, the Kurdistan Region boasts abundant natural gas resources, attracting interest from Russian firms and Turkish stakeholders. However, Iran’s influence in Iraq and the wider region poses a regional threat to the Kurdistan Region’s natural resources. This chapter meticulously examines the oil and gas blocks within the Kurdistan Region amidst the backdrop of transformative global energy market shifts, including the impacts of the COVID-19 pandemic and the Russian–Ukrainian conflict. Through this lens, it seeks to delineate the Kurdistan Region’s political and economic positioning within the evolving regional order.

This paper is part of Horizon 2050 series of papers. This paper aims to highlight the importance of stronger engagement with ethical philosophy in tourism. A number of potential research streams are identified.

The paper first introduces several theories of ethics. It then reviews the history of tourism’s engagement with ethics, especially within academia. Subsequently, several themes for the future of research on tourism ethics are discussed according to four scales: the tourist, tourism business, tourism destination and the tourism system.

At the individual tourist level, future research should focus on better understanding tourist (un)ethical behaviour by considering the hedonic and cross-cultural nature of tourism. At business level, motivations to be ethical, ethical corporate models should be studied. Endurance of tourist products that are deemed unethical needs further analysis. At destination level, further understanding of stakeholder relations, stakeholder values and dissemination of those values is required. Fair and just options to sustainably manage visitation merit further discussion. At tourism system level, a stronger engagement with political philosophies and more creative alternatives for the current global tourism system require exploration.

While several reviews of ethics of tourism research exist, this paper is oriented towards opportunities for future research. The paper does not intend to cover all current ethical debates; however, it provides a number of topics within the tourism ethics field that merit further exploration in hope to inspire new research.

本文是地平线 2050 系列论文的一部分。 它强调了在旅游业中加强参与道德哲学的重要性。 确定了许多潜在的研究方向。

文章首先介绍了伦理学的几种理论。 然后回顾了旅游业与道德的接触历史, 特别是在学术界。 随后, 从游客、旅游企业、旅游目的地和旅游系统四个层面讨论了旅游伦理研究未来的几个主题。

在个体游客层面, 未来的研究应侧重于考虑旅游的享乐性和跨文化性质, 更好地理解游客的（不）道德行为。 在商业层面, 应该研究道德的动机、道德的企业模式。 被认为不道德的旅游产品的耐久性需要进一步分析。 在目的地层面, 需要进一步了解利益相关者关系、利益相关者价值观以及这些价值观的传播。 可持续管理访问的公平公正的选择值得进一步讨论。 在旅游系统层面, 需要探索更深入地参与政治哲学, 并为当前的全球旅游系统提供更具创意的替代方案。

虽然存在一些关于旅游研究伦理的评论, 但本文面向未来研究的机会。 本文并不打算涵盖当前所有的伦理辩论, 但它提供了旅游伦理领域内的一些值得进一步探索的主题, 以期激发新的研究。

Este artículo forma parte de la serie de artículos Horizonte 2050. El estudio destaca la importancia de un mayor compromiso con la filosofía ética en el ámbito turístico. Se identifican una serie de posibles líneas de investigación.

En primer lugar, el artículo presenta varias teorías de la ética. Luego revisa la historia del compromiso del turismo con la ética, especialmente dentro del mundo académico. Posteriormente, se discuten varios temas para el futuro de la investigación sobre la ética turística según cuatro escalas: el turista, la empresa turística, el destino turístico y el sistema turístico.

A nivel de turista individual, las investigaciones futuras deberían centrarse en comprender mejor el comportamiento (no)ético de los turistas considerando la fundamentación hedónica e intercultural del turismo. A nivel empresarial se deben estudiar tanto las motivaciones para ser éticos, como los modelos corporativos éticos. Además, la perdurabilidad de productos turísticos que se consideran poco éticos necesita un análisis más profundo. A nivel de destino, se requiere una mayor comprensión de las relaciones con las partes interesadas, sus valores y la difusión de esos valores. Las opciones justas y equitativas para gestionar de forma sostenible las visitas merecen un debate más profundo. A nivel del sistema turístico, es necesario explorar un compromiso más fuerte con las filosofías políticas y alternativas más creativas para el actual sistema turístico global.

Si bien existen varias revisiones de la ética de la investigación en turismo, este artículo está orientado hacia oportunidades para futuras investigaciones. El artículo no pretende cubrir todos los debates éticos actuales, sin embargo, proporciona una serie de temas dentro del campo de la ética del turismo que merecen una mayor exploración con la esperanza de inspirar nuevas investigaciones.

The aim of this study is two-fold: (1) to promote a model of youth participatory research and offer a window of understanding into how it can be enacted and (2) to understand youth perspectives on youth empowerment. This study asks: “how can youth help us understand youth empowerment?”

The study applies youth participatory action research (YPAR) and interpretative phenomenological analysis. The study illustrates how to enact a model of YPAR by engaging youth in the process of research in a youth-serving community non-profit organization.

This study sets out to make two important contributions, one methodological and one theoretical: First, the study contributes to our understanding of the opportunities and benefits of youth-engaged, peer-to-peer research. Specifically, this study promotes a model of youth participatory action research and knowledge making processes, and the associated social and formal benefits for youth. By extension, this study illustrates an approach to engage youth in formal contexts which has implications for both management and organizational studies and education. Finally, the study extends our understanding and conceptualization of the phenomenon of youth empowerment (as informed by youth perspectives).

The study offers insight into how to conduct youth participatory action research and specifically how to address two limitations cited in the literature: (1) how to authentically engage youth including how to share power, and (2) how to perform youth participatory action research, often critiqued as a black box methodology.