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The main purpose of this paper is to discuss the suitability of moral and ordre public clauses, and to advance the view that ethical reflection within patent systems is valuable.

This is a conceptual paper that draws upon the present situation in Europe to illuminate a discussion of the different views about the morality patents, with particular emphasis on criticism of authors who have espoused a narrow interpretation of moral clauses, such as that adopted by the European Patent Office.

This research found that the claim that patent systems are not appropriate places in which to evaluate moral matters and, therefore, they cannot inform us about morality is false. This is because inventors do not need to wait for authorizing legislation prior to making use of their technology. Hence, moral implications can be evaluated.

These ideas also lead to important theoretical consequences, especially regarding the debate on value-laden science and technology. However, further efforts are needed to address other patent regimes, such as the non-European.

It is shown how the bioethicist community can be incorporated into patent offices. The responsibilities of examiners and businesses in the process are also discussed.

There have been a limited number of studies that examine the value of ethical considerations within the patent system. This paper provides a thought-provoking discussion of moral clauses in Europe. The author also suggests new ways of incorporating ethical scrutiny into patent systems.

A surge in demand for ethical products, including cruelty-free products, has been well documented in recent years, with direct ramifications for businesses. This trend towards ethical consumption seemed to be swiftly replicated in Eastern countries, especially in South Asian nations, as a result of westernisation. Based on the theory of planned behaviour and the concept of the attitude-behaviour gap, this study aims to investigate the impact of westernisation on the purchase intention of cruelty-free cosmetic products.

A positivist research paradigm was utilised in this study. Accordingly, an online self-administered questionnaire was shared among 242 consumers of cosmetic products in Sri Lanka in order to collect responses. The statistical techniques of correlation analysis, the Sobel test and moderator regression analysis have been utilised in this study.

It was found that there seems to be a positive impact of westernisation and the cruelty-free purchase intention of consumers. Moreover, consumer empowerment appears to mediate this relationship, while the attitude behaviour gap tends to further impact the relationship between consumer empowerment and the purchase intention of cruelty-free products.

This study seems to shed light upon the impact of westernisation on the purchase intention of consumers, especially from an ethical dimension and this study is likely to extend existing studies which have focussed on consumer empowerment, attitude-behaviour gap as well as the theory of planned behaviour, especially in the context of South Asia, where there seems to be a dearth of such investigations. Moreover, this study has attempted to contextualise the construct of “Westernisation” to the South Asian region in line with the tone set by an editorial article Dewasiri et al. (2021).

The authors investigated the factors influencing consumer evaluations of advertisements for ethical luxury products that incorporate animal rights and protection concerns. The authors empirically examined how ethical messages influence advertisement persuasiveness through ethical consumer guilt and positively impact consumer evaluations of ethical luxury products. Furthermore, the authors explored the moderating role of consumers’ independent versus interdependent self-construals.

The authors conducted four experimental studies on the interplay among ethicality, luxury brand positioning and self-construal. Moderated mediation analyses revealed that moral emotions were responsible for the effect of ethical luxury advertisements that address animal welfare on brand attitude.

Advertisement messages signaling a luxury brand’s ethical efforts increase empathy through ethical consumer guilt, thereby generating favorable attitudes toward luxury products. However, this effect is limited to consumers with independent self-construal in South Korea and the United States of America.

The authors offer novel insights into the roles of ethical consumer guilt and empathy in the positive effects of ethical messages from luxury brands. Furthermore, the authors identified brand type and self-construal as boundary conditions for the effects observed across different consumer groups and markets.

Amidst compounding crises and increasing global population’s nutritional needs, food supply chains are called to address the “diet–environment–health” trilemma in a sustainable and resilient manner. However, food system stakeholders are reluctant to act upon established protein sources such as meat to avoid potential public and industry-driven repercussions. To this effect, this study aims to understand the meat supply chain (SC) through systems thinking and propose innovative interventions to break this “cycle of inertia”.

This research uses an interdisciplinary approach to investigate the meat supply network system. Data was gathered through a critical literature synthesis, domain-expert interviews and a focus group engagement to understand the system’s underlying structure and inspire innovative interventions for sustainability.

The analysis revealed that six main sub-systems dictate the “cycle of inertia” in the meat food SC system, namely: (i) cultural, (ii) social, (iii) institutional, (iv) economic, (v) value chain and (vi) environmental. The Internet of Things and innovative strategies help promote sustainability and resilience across all the sub-systems.

The study findings demystify the structure of the meat food SC system and unveil the root causes of the “cycle of inertia” to suggest pertinent, innovative intervention strategies.

This research contributes to the SC management field by capitalising on interdisciplinary scientific evidence to address a food system challenge with significant socioeconomic and environmental implications.

This study aims to examine the factors of the vegan lifestyle on the travel experience. Special emphasis was placed on difficulties during travel and influencing factors for destination choice.

The vegan lifestyle has emerged as a growing market. The dietary reference is well-known, but the impact of the vegan lifestyle on tourism has received less attention. Earlier researchers have cited motivations of ethics, the environment and health as key. An online survey was conducted within the target group of vegans to provide more understanding of vegan tourism.

A few participants stated that they refused to visit countries due to too high meat consumption or due to long flight distances. Nature was named as the most decisive factor for choosing a travel destination among the respondents. Problems that might arise were mainly the general lack of awareness about veganism, as well as the confusion between vegetarianism and veganism in the destinations. Most respondents indicated that these problems were generally prepared for during the pre-planning process.

Research on vegan tourism is a relatively unexplored niche topic, the study used related topics adapted to a vegan tourism context.

Enhanced education about veganism among tourism service providers would be desirable to counteract such problems in the future and make the travel experience more carefree for vegans.

There has been little research in the field of vegan tourism, thus, this study provides valuable information on the needs and challenges of this growing market.

The purpose of this paper is to demonstrate how critical realism can be mobilised as a meta-theory, or philosophical under-labourer, for research on space accounting and how this may further inquiries into the known as well as the unknown implications of space exploration and commercialisation.

This is a conceptual paper that applies critical realism to the field of space accounting using cost management in space contracts as an illustrative example.

Adopting a naturalised version of critical realism that recognises the complex interplay between natural and social realities, the author nuances the distinction between intransitive and transitive objects of knowledge and advances a framework that may be used as a starting point for a transfactual mode of reasoning. The author then applies this mode of reasoning to the topic of cost management in the space sector and illustrates how it may enhance our insights into what causes cost overruns in space contracts.

By adopting a naturalised version of critical realism, the author establishes a philosophical framework that can support the broadly based, inter-disciplinary research agenda that has been envisaged for research on space accounting and possibly inform policy development.

This paper is the first to apply a critical realist perspective to space accounting and lays a philosophical foundation for future research on the topic.

This study explores citizen activism in the articulation of a politicised counter-account of Aboriginal rights. It aims to uncover the enabling factors for a successful challenge to established political norms and the obstacles to the fullest expression of a radical imagining.

Laclau and Mouffe's theory of hegemony and discourse is used to frame the movement's success in challenging the prevailing system of urbanised healthcare delivery. Empirical materials were collected through extensive ethnographic fieldwork.

The findings from this longitudinal study identify the factors that predominantly influence the transformational success of an Yaṉangu social movement, such as the institutionalisation of group identity, articulation of a discourse connected to Aboriginal rights to self-determination, demonstration of an alternative imaginary and creation of strong external alliances.

This study offers a rich empirical analysis of counter-accounting in action, drawing on Aboriginal governance traditions of non-confrontational discourse and collective accountability to conceptualise agonistic engagement. These findings contribute to the practical and theoretical construction of democratic accounting and successful citizen activism.

This study aims to examine how veganism is “seen” by young adult non-vegan consumers and how prevailing attitudes reinforce or challenge stigmas around veganism.

Photovoice methodology was used to explore young non-vegan consumers’ attitudes and beliefs towards veganism. Data was collected from students studying advertising at a major university in Australia, who produced images and narratives reflective of their own attitudes towards veganism. Polytextual thematic analysis of the resulting visual data was then undertaken to reveal the dominant themes underpinning participants’ attitudes. Participant narratives were then reviewed to confirm whether the ascribed meaning aligned with participants’ intended meaning.

Participant images were reflective of first, how they saw their world and their place within it, which showed the interplay and interconnectedness between humans, animals and nature, and second, how they saw vegans within this world, with both positive and negative attitudes expressed. Interestingly, vegans were simultaneously admired and condemned. By situating these attitudes along a spectrum of moral evaluation, bounded by stigmatisation and moral legitimacy, participants saw vegans as being either Radicals, Pretenders, Virtuous or Pragmatists. For veganism to become more widely accepted by non-vegans, there is an important role to be played by each vegan type.

This study offers a more nuanced understanding of how and why dissociative groups, such as vegans, become stigmatised, which has implications for messaging and marketing practices around veganism and associated products/services. Future research could use a similar methodology to understand why other minority groups in society are stereotyped and stigmatised, which has broader social implications.

This paper aims to explore the role of individual inner dimensions in fostering sustainable mindsets in accounting students and graduates. Individual inner dimensions such as compassion shape our behaviour and responses to sustainability challenges. Consideration of inner dimensions, in conjunction with sustainability knowledge and skill development, is needed for reshaping the accounting profession towards achieving sustainable futures.

The authors explore the role of individual inner dimensions in accounting and how approaches to cultivating compassion in other disciplinary educational settings could be applied to cultivate and facilitate compassion within accounting education. Approaches to cultivating compassion for human and non-human species within accounting education are presented, highlighting their relevance to accounting decisions and organisational accountability.

Cultivating compassion for human and non-human species within accounting education aligns with the broader role of accounting in social and environmental issues. Embedding compassionate approaches with a problem-solving focus within accounting pedagogies and curricula design could contribute to shaping behaviour and reorienting the mindsets of future accounting professionals.

Cultivating compassion within accounting students enhances connections across species, encourages students to recognise the role of compassion in sustainable decision-making and promotes a sustainable mindset. Enhanced compassion in accounting graduates could provide the motivational force for action-oriented responses from the accounting profession to the unprecedented ecological crisis.

To the best of the authors’ knowledge, this paper presents a first step in exploring potential approaches to cultivating and facilitating compassion within accounting pedagogies and curricula design. This paper extends sustainability accounting education literature by considering individual inner dimensions in shifting mindsets of accounting students, graduates and educators towards sustainability.

The purpose of this paper is to chart the history of tourism academia and offer observations as to its future development in the 21st century.

This paper uses a limited review of the literature and the personal reflections of the authors as its main approaches.

In reviewing the multi-generational history of tourism academia, it became apparent that whilst we have become a more scientifically rigorous community of scholars, a challenge for the academy going forward will be how best to cultivate a spirit of understanding among different parts of the academy when presented with viewpoints that do not appear to coalesce with one’s understanding of “truth”.

This paper contributes to scholarly debates over the history and future of tourism academia by challenging the academy to reflect critically on its increasing diversity and how to incorporate diverse viewpoints into the tourism knowledge canon.

本文的目的是绘制旅游学术的历史, 并对其在21世纪的未来发展提出看法。

本文采用有限的文献综述和作者的个人反思作为主要方法。

在回顾旅游学术界的代际更替历史时, 很明显, 虽然我们已经成为一个科学严谨的学者群体, 旅游学界未来面临的挑战将是, 当学术界不同群体提出的观点似乎与人们对“真理”的理解不一致时, 如何更好的培养大家的理解精神。

本文通过挑战学术界批判性地反思其增长, 为学术界关于旅游学术的历史和未来的辩论做出了贡献。

El objetivo de este trabajo es trazar la historia de la academia del turismo y ofrecer observaciones sobre su futuro desarrollo en el siglo XXI.

Este artículo se basa en una revisión limitada de la literatura y en las reflexiones personales de los autores a sus principales enfoques.

A lo largo de la revisión de la historia multigeneracional de la academia del turismo, se pone de manifiesto que, si bien nos hemos convertido en una comunidad de estudiosos más rigurosa desde el punto de vista científico, uno de los retos para el mundo académico en el futuro será cómo cultivar mejor un espíritu de entendimiento entre las distintas partes del mundo académico cuando se presenten puntos de vista que no parezcan coincidir con la propia concepción de la “verdad”.

Este artículo contribuye a los debates académicos sobre la historia y el futuro de la academia en turismo, al desafiar a la academia a reflexionar críticamente sobre su creciente diversidad y sobre cómo incorporar diversos puntos de vista al canon del conocimiento turístico.