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This paper is intended as an overview and think piece, contributing to literature identifying accounting’s impact in making things knowable. Critical accounting research has always sought alternative ways of understanding the discipline and the legacy is extended here by considering pathways forward. Accounting continually impacts public policy in what it privileges for selecting and in what it silences and neglects. Given that humans are meaning-making we have choices, and this essay interrogates accounting techniques operating as façades while disguising social impacts. Promoting qualitative accounting research that reimagines these complexities and considers moral contexts is the substance of this essay, for advancing the public interest in accounting.

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.

After war, societies can undergo change that extends justice to formerly excluded groups. Using theories of moral exclusion and moral inclusion as a lens, this chapter examines societal change in two consecutive periods after the American Civil War (1861–1865): Reconstruction and Jim Crow. Focusing on the well being of black Americans in the American South, this chapter examines Reconstruction's inclusionary gains and setbacks. It then describes challenges faced by black Americans during Jim Crow, a period of white supremacy and violence, and factors associated with Jim Crow's decline. Applying social psychological theory to these historical periods offers insight into the dynamics of inclusionary and exclusionary change.

Heavy metal music has had a long relationship with environmental and ecological concerns, one that can be traced as far back as Black Sabbath’s ‘Into the Void’ (1971). Academic work has, however, been slow to recognise the entanglements of metal, environment and ecology in either the global or an Australian context. More recently, however, popular music scholars have begun to acknowledge how the sonic anger of black, death and other genres of extreme metal might be an appropriate medium for social and environmental commentary and protest (Lucas, 2015, p. 555). Therefore, according to Wiebe-Taylor (2009), metal’s ‘darker side is not simply about shock tactics and sensory overload…’, because, ‘metal also makes use of its harsh lyrics, sounds and visual imagery to express critical concerns about human behaviour and decision making and anxieties about the future’ (p. 89). Taking an ecocritical approach, this chapter will map and analyse the environmental concerns and ecological anxieties of Australian metal across a range of different bands and metal genres, as they emerge through three ‘dead-end’ discourses-misanthrophism, apocalypticism, Romanticism – which offer little or no hope of survival.

Purpose: This paper presents a review of the current state and potential capabilities for application of robots, artificial intelligence and automated services (RAISA) in hotel companies.

Design/methodology/approach: A two-step approach was applied in this study. First, the authors make a theoretical overview of the robots, artificial intelligence and service automation (RAISA) in hotels. Second, the authors make a detailed overview of various case studies from global hotel practice.

Findings: The application of RAISA in hotel companies is examined in connection with the impact that technology has on guest experience during each of the five stages of the guest cycle: pre-arrival, arrival, stay, departure, assessment.

Research implications: Its implications can be searched with respect to future research. It deals with topics such as how different generations (guests and employees) perceive RAISA in the hotel industry and what is the attitude of guests in different categories of hotels (luxury and economy) towards the use of RAISA. It also shows what is the attitude of different types of tourists (holiday, business, health, cultural, etc.) and what kinds of robots (androids or machines) are more appropriate for different types of hotel operations.

Practical implications: The implications are related to the improvement of operations and operational management, marketing and sales, enhancement of customer experience and service innovation, training and management.

Originality/value: This book chapter complements and expands research on the role of RAISA in the hotel industry and makes some projections about the use of technologies in the future.

The academic discourse around celebrity and iconicity has resulted in the same human brand as labeled as an inauthentic and illegitimate celebrity and as a culturally important symbol of legitimate achievement. We address the research question of how are contradictions between celebrity and iconicity resolved in creating and managing a human brand.

Using structuration theory, we analyzed David Bowie’s 50 year career, from 1964 to 2013, totaling 562 documents. Applying Langley’s (1999) stages of data collection of grounding, organizing, and replicating, we develop a process of model of celebrity and iconicity.

We identify three stages of human brand symbolic associations: forming, fixing, and transitioning associations. These represent alternate trajectories that Bowie and Ziggy Stardust followed to become icons. In resolving his trajectories across these stages, Bowie adapts and adopts commercial materials, business practices, and new technologies to converge his symbolic associations into a coherent iconic human brand.

Limitations of this paper lie in focusing on one human brand in a particular industry. Future research is suggested in three areas: (1) the relationship between the proposed model and other human brand activities; (2) to explore how the process is manipulated by other market agents; and (3) whether a human brand’s association shifts can precede culture.

This perspective challenges existing conceptualizations of celebrity and iconicity by framing them as inter-related processes, where celebrity associations are fixed in time, while iconic associations transition across time periods to reflect changing cultural values and concerns.