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While government is known to provide political guidance and exercising its executive function, it is also has regulatory powers through laws it enacts. In fostering sustainability, it is important to inquire how government's role can be innovated to facilitate sustainability, particularly in the travel and tourism industry. By reviewing tourism governance literature and mapping governance roles in the travel and tourism industry, this chapter creates a policy framework that underscores a new approach to tourism governance. We underscore that government's role must pivot toward being more developmental than regulatory so that it can effectively stimulate the market to sustainability by fostering value creation, supporting manpower capacitation, ensuring health and safety, and protecting the environment. This can be done if government will not fix the market and promote free market policymaking.

This paper synthesises international research on effective mentor training, education and development (MTED).

An adaptive theory methodology (Layder, 1998), combining deductive and inductive methods, was deployed in a qualitative meta-synthesis of thematic findings generated in three studies: a systematic review of literature published between January 2010 and July 2020, together with a secondary analysis of studies including evidence on MTED; a subsequent systematic review of literature published between August 2020 and May 2023 and a general inductive analysis (Thomas, 2006) of interviews of leaders of large-scale MTED programmes that had good evidence of impact.

Our meta-synthesis found that effective MTED is evidence-based, refined through ongoing research, tailored both to individual needs and context and includes sustained support. Effective pedagogical approaches in MTED are underpinned by adult learning principles and establish a learning climate that fosters open and trusting relationships. Effective MTED is shaped by the espoused mentoring model or approach, with particular emphasis on understanding, building and sustaining mentoring relationships and incorporating observing, practising, critically reflecting on and receiving feedback on mentoring.

The study will be helpful to practitioners designing, reviewing and evaluating MTED programmes, researchers seeking to enhance the sparse MTED evidence base and programme commissioners.

The original and significant contribution of this study is the identification of key principles relating to the overall design of – as well as specific content, pedagogical approaches and supporting resources within – MTED programmes that have evidenced positive effects on mentors, mentees, mentoring and/or organisations.

This paper aims to explore how accounting is fostering neoliberal citizenship through the participants of Australia’s National Disability Insurance Scheme (NDIS). More specifically, this paper aims to understand how accounting discourse and the management accounting technique of budgeting, when intertwined with automated administrative processes of the NDIS, are giving rise to a pastoral form of power that directs people’s behaviour toward certain ends.

Publicly available data has been crafted into an autoethnographic case study of one fictitious person’s experiences with the NDIS – Mina. Mina is an amalgam created from material submitted to the Joint Parliamentary Standing Committee on the NDIS. Mina’s experiences are then analysed through the lens of Foucault’s concept of pastoral power to explore how accounting has contributed to marketising and digitising public disability services.

Accounting rhetoric appears to be a central part of rationalising the decision to shift to individualised disability funding. Those receiving payments are treated as self-governable, financially responsible subjects and are therefore expected to have knowledge of management accounting techniques and budgeting. However, NDIS’s strong reliance on the accounting concepts of funds, budgets, cost and price is limiting people’s autonomy and subjecting them to intervention and control.

This paper addresses calls to explore the interplay between accounting and current disability policies. The analysis shows that incorporating accounting into the NDIS’s algorithms serves to conceal the underlying ideology of the programs, subtly driving behaviours towards neoliberal objectives. Further, this research extends the Foucauldian accounting literature by revealing the contribution of accounting to reinforcing the authority of digital pastors in contemporary times.

This chapter focuses on cycle tourism using Bambike (Bamboo Bike) as sustainable transportation in the heritage site of Intramuros to promote cultural awareness and environmental preservation. Bambike is a bicycle where parts are made from natural bamboo and abaca with aircraft grade alloys tested for durability that passed the standards in the industry. The purpose of this chapter is to determine the value of cycle tourism using Bambike to promote green tourism in Intramuros and preserve its attractions. Its significance and benefits as to economic, environmental, and sociocultural impacts have been analyzed. The information source and data collection for this research was from the selected local and international tourists in Intramuros who have experienced and booked a trip with Bambike. An interview with structure questionnaire was done for the tourists and Bambike staff. It was concluded that Bambike can contribute to create site awareness leading to desire to preserve the heritage sites of Intramuros.

This study aims to explore and classify the fragmentary findings of previous studies and improve understanding of the overall roles of supervisors in newcomer organizational socialization (NOS) and their relationships to NOS outcomes.

The study chiefly involves undertaking a literature review, with an emphasis on the perspective of human resource development (HRD). A structured literature review was conducted to identify and select articles through the Web of Science database.

Five important roles of supervisors during NOS – supporting training transfer, providing information, clarifying newcomers’ roles, facilitating sensemaking and providing feedback – were revealed from an examination of extant work. These roles markedly influence five different components of newcomers’ adjustment: task mastery, role clarification, organizational knowledge, social identification and social integration.

Although the concept of NOS used in this paper did not include all meanings of organizational socialization, the findings proposed key areas that require further study to enhance the understanding of supervisors’ roles for NOS.

The literature review suggests key efforts that supervisors should pursue to enhance the efficacy of newcomers’ adjustment. HRD professionals can use this information to design supervisor training programs aimed at enhancing supervisors’ knowledge and skills for successful NOS.

Studies have reported that supervisors markedly impact NOS and ultimately a newcomer’s success or failure. Relatively little work, however, has investigated how supervisors’ roles in the NOS process can enhance newcomers’ successful NOS outcomes.

Despite considerable evidence of the benefits of organizational transparency, policies to enhance transparency often fail or are met with resistance and unexpected results. In part, this is due to a lack of knowledge about the drivers of organizational transparency and their interrelationships. This study examines the interplay among the forces that influence organizational transparency, and thus answers numerous calls for developing a deeper theoretical understanding of the determinants of organizational transparency. We propose three forces that influence organizational transparency and theorize how they combine in nonlinear ways to form five archetypical transparency regimes that organizations operate within. We then discuss contingencies to organizational transparency within each regime.

We employ configurational theorizing to capture the complexity of transparency and the nonlinear relationships among the forces of transparency.

We propose three forces that influence organizational transparency: institutional, societal, and leadership. We identify configurations of the three forces that yield five archetypical transparency regimes. We then discuss contingencies for cultivating organizational transparency within each regime. Vanguard transparency and pioneering transparency represent the desired regimes for fostering organizational transparency. In contrast, hollow transparency and deceptive transparency reveal a combination of determinants that cultivate less desirable forms of organizational transparency. Paradoxical transparency represents a regime in which socially desirable outcomes are associated with undesirable consequences for an organization.

This paper is among the first to theorize the drivers of organizational transparency and to discuss the limits and boundaries of organizational responses to transparency determinants.

Despite the many benefits of transparency, we explain why efforts to enhance organizational transparency often fail or are met with mixed results. By considering the three forces, managers and policymakers can avoid unexpected and undesired organizational responses to transparency regimes.

We propose five transparency regimes that place a spotlight on social contingencies to enhance transparency.

This study offers an integrative theory of organizational responses to transparency determinants and develops its theoretical foundations. The model integrates the fragmented empirical findings from previous studies on the determinants of transparency and draws attention to overlooked institutional, societal, and leadership forces that influence organizational transparency.

Emerging from the COVID-19 pandemic, the Philippines has undergone the “new normal” transition, creating a strategic recovery effort to reinvigorate the industry. In tourism, these transitions aim to safeguard employees' and guests' health and safety, ensure continuity of business operations, boost tourism confidence leading to satisfaction, and establish a resilient and sustainable tourism industry in the postpandemic era. Hence, this chapter employs a system thinking leveraging a causal loop diagram (CLD) to construct a comprehensive roadmap for Philippine tourism's postpandemic resurgence through the system thinking lens. The CLD visually illustrates the inter-related factors influencing the recovery process, encompassing collaborative engagements, innovations, economic revitalization, and health and safety protocols. By analyzing the causal relationships among these variables, this chapter explicates the dynamic and interconnected nature of the postpandemic recovery leading to the recovery of the Philippine tourism industry, especially in the context of thinking small. Through this chapter, thinking small could involve a shift toward localized solutions and community-focused initiatives that allow them to foster local economies, build resilience, and create a more inclusive and sustainable postpandemic recovery.

This paper aims to contribute to the ongoing methodological discussions surrounding the adoption of ethnographic approaches in accounting by undertaking a comparative analysis of ethnography in anthropology and ethnography in qualitative accounting research. By doing so, it abductively speculates on the factors influencing the distinct characteristics of ethnography in accounting and explores their implications.

This paper uses a comparative approach, organizing the comparison using Van Maanen’s (2011a, 2011b) framework of field-, head- and text-work phases in ethnography. Furthermore, it draws on the author’s experience as a qualitative researcher who has conducted ethnographic research for more than a decade across the disciplines of anthropology and accounting, as well as for non-academic organizations, to provide illustrative examples for the comparison.

This paper finds that ethnography in accounting, when compared to its counterpart in anthropology, demonstrates a stronger inclination towards scientific aspirations. This is evidenced by its prevalence of realist tales, a high emphasis on “methodological rigour”, a focus on high-level theorization and other similar characteristics. Furthermore, the scientific aspiration and hegemony of the positivist paradigm in accounting research, when leading to a change of the evaluation criteria of non-positivist research, generate an impoverishment of interpretive and ethnographic research in accounting.

This paper provides critical insights from a comparative perspective, highlighting the marginalized position of ethnography in accounting research. By understanding the mechanisms of marginalization, the paper commits to reflexivity and advocates for meaningful changes within the field.

This essay focuses on an argument that challenges the notion of market reform as a desirable idea. It examines how market requirements, accounting practices, political intervention and organizational conditions interact and create conflicts in the implementation of market reform. In our case study, we aim to elucidate the detrimental effects of expanding pricing mechanisms into areas typically untouched.

The essay adopts a critical perspective toward the marketization in the public sector organizations based on the authors' previous studies and observations of the reforms in Swedish schools over the last 30 years. The case is conceptualized within Callon’s framework of the sociology of worth.

The paper provides an example of market dynamics introduced without the presence of pricing and qualification mechanisms, resulting in a trial-and-error situation. In this context, we document and problematize a trend toward marketization that has had negative consequences for Swedish schools. In doing so, the paper shows how market requirements, accounting practices, political interventions and organizational conditions interact and create conflicts during the implementation of market reforms. The case shows the emergence of a new economic entity and its underlying rationale, the quantification/pricing mechanism, with a special emphasis on the role of accounting and the repercussions on subjectivities as values shift.

This paper follows up on the New Public Financial Management (NPFM) global warning debate on the emergence of pricing/charging mechanisms in public services. It provides a critical overview of the diffusion and relevance of accounting evaluation processes to sustain continuous reforms, despite claimed criticisms, limitations and (un)intended consequences. The paper also provides some reflections on new avenues for further research and some possible ways out for accounting studies.