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Environmental protection and conservation have been closely linked with the promotion of sustainable tourism across destinations. This is underpinned by the assumption that the environment and tourism have an interdependent relationship – where tourism activities need to support the preservation and conservation of environmental areas so that such economic activities can be sustained. That is a balance must be struck between the two. Within these two areas, women have been recognized to play a crucial role – in tourism, women were seen to dominate the industry's workforce globally; in environmental efforts, women were believed to play a key role in supporting such initiatives across societies. In both areas, women's efforts, despite being crucial to the achievement of sustainability, are often perceived as small and thus overlooked. Despite these, little has been said about their experiences in promoting sustainable tourism. To contribute to discourses promoting the idea of “thinking small,” this chapter looks at women's tourism-related environmental efforts that are often seen as small and overlooked, alongside their experiences in being involved in these initiatives.

The COVID-19 pandemic resulted in significant declines in international tourist arrivals and receipts. It has also influenced destination preference, tourist demographic, travel motivation, and behavior. Recognizing health and safety as the new considerations in pursuing tourism activities in the better normal, this necessitated a reassessment of the current tourism industry by directing the attention from the usual destination-centric perspective to a value chain perspective. This chapter proposes a new paradigm for the better normal value chain by deconstructing the concepts of travel, tourism, and travel sectors and revisiting the concept of the tourism value chain (TVC) by mapping out the chain and its functional levels and integrating travel, tourism, and hospitality sectors in one value chain. Policymaking approaches such as reorganizing the value chain, empowering stakeholder involvement through coopetition, and resilience building in the face of possible adversities in the future should be adapted to achieve this suggested paradigm's goals. This analysis provides stakeholders with a broader understanding of the needed interventions in future-proofing the industry backed by industry trends in the better normal while fostering collaboration and offering flexibility to cope better in other possible shocks in the future.

To advance understanding of transparency by problematising the motivations and strategies of a so far underexplored group: its users.

We explore the relationship between blindness, visibility, and transparency by drawing on our analysis of Max Frisch’s experimental novel Gantenbein (1964), in which the protagonist lives a life of feigned blindness.

The accounting scholarly debate on transparency has neglected the users of transparency. We address this through a novel theorisation of transparency as a game, highlighting some of its distinctive features and paradoxes.

By theorising the transparency game we move beyond concerns with what transparency reveals or conceals and conceptualise the motivations and strategies of the players engaged in this game. We show how different players have something to gain from the transparency game and warn of its emancipatory limits.

This paper analyzes the ways in which accounting enables operations managers to enter and perform multiple roles in their interplay with organizational groups on the shop floor and in management, and the associated negotiations that operations managers have with “the self.”

Using field-based studies in a mining organization, the study draws on Goffman’s backstage–frontstage metaphor to analyze how operations managers enter and perform several roles with the aid of accounting.

The findings show that accounting legitimizes operations managers when they cross organizational boundaries, as accounting gives them an “entry ticket” that legitimizes their presence with the group. Accounting further allows operations managers to embrace more than one role by “putting on a mask” to become an outsider or insider in relation to a group. In performing their roles, operations managers exhibit varying attributes and knowledge. Accounting can thereby be withheld from, or shared with, organizational groups. The illusion of accounting as deterministic presented frontstage is not necessarily negotiated that way backstage. Rather, alternatives discussed backstage often become silenced in the frontstage performance. The study concludes that operations managers cross boundaries, embrace roles and exert agency as they navigate with accounting, enrolling it into their performance simultaneously as they backstage reflect upon accounting and its role for their everyday work.

This study relies on the frontstage/backstage metaphor to visualize the discrepancies in how accounting is enrolled into role performances and how seemingly categorical fronts do not necessarily share that dominant position backstage.

The aim of this study is to examine the patterns of fraud present in Valeant’s 2014 and 2015 financial statements and determine through a risk management analysis whether these frauds could have been prevented. This analysis provides the opportunity to more effectively prevent financial statement fraud.

Data were collected from Valeant pharmaceuticals annual reports, financial statements reports and financial authority documentation. Based on these documents, this paper analyzes the different fraud schemes and investigate whether fraud could have been detected earlier by governance actors. In particular, this paper examines the firm’s financial statements three years before the fraud was detected by the Securities and Exchange Commission.

The analysis of financial statements reveals few clues and no alarming red flags three years before detection of the fraud. However, financial statement analyses were complex because of the many acquisitions the firm made in the years before.

This paper aims to contribute to the literature on fraud by investigating a case of financial statement fraud.

This paper aims to examine the research conducted between 1938 and 2023 on applying Gestalt principles in management research, focusing on publishing and citation trends in this field.

A systematic literature review was conducted using PRISMA criteria, forming a three-phase strategy. A total of 394 articles from the Scopus database were reviewed. Bibliometric analysis involving co-citation and co-word analysis was used to explore the intellectual structure of the research area.

Eight application clusters were identified through co-citation analysis using Gestalt as a keyword. Co-word analysis revealed key themes and keywords over the period. Substantial literature exists on topics like organization, strategy, physical servicescape, coaching, learning and human resource management. However, Gestalt principles are minimally applied to online retail, social media, website design, mobile app design and emerging areas like Industry 4.0.

The study suggests that Gestalt principles can enhance marketing, communication, decision-making and leadership, according to the study. Understanding Gestalt concepts and how different industries adapt and apply them helps enable cross-industry learning, where successful strategies from one sector can be creatively implemented in others to solve problems.

This study fills a significant gap in the literature by highlighting the underexplored application of Gestalt principles in emerging business and management sectors. It provides a comprehensive discussion on future research directions and identifies specific areas where Gestalt principles can be innovatively applied, offering fresh insights and expanding the theoretical and practical understanding of their utility in modern business contexts.

This study aims to identify motivations for visiting Kyoto's prominent religious attractions using latent Dirichlet allocation (LDA) text analysis of online reviews; establish linkages between push motivational factors and pull factors of the religious sites, forming distinct tourist typologies; and suggest strategies for Kyoto's destination marketing based on the findings.

This study analyzed 37,772 TripAdvisor reviews for Kyoto's top 25 religious sites from the pre-pandemic period (March 2020). LDA topic modeling extracts 18 underlying thematic dimensions from the review texts. Axial coding of these dimensions revealed five distinct tourist motivation typologies.

Five motivation typologies emerged: cultural seekers drawn to Japan's unique heritage, nature lovers attracted by scenic landscapes, chrono-seasonal experiencers seeking distinct seasonal views, crowd-avoiders prioritizing less congested visits and city wanderers engaging in local activities.

The findings offer valuable guidance for destination marketers and managers in Kyoto, enabling the development of targeted strategies to enhance visitor experiences and manage overcrowding at popular religious sites.

This research provides novel insights into nonreligious tourists' motivations for visiting religious sites in a crowded destination. By identifying distinct motivation-based tourist typologies, the study informs strategies for enhancing visitor experiences tailored to diverse needs, contributing to tourism literature and practical destination management.