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Drawing on the theory of goal systems applied to family business this case study focuses on the interdependence between non-economic goals and family goals, in order to identify if and how achieving non-economic goals generates dysfunctional behavioural patterns for family members in the long term.

This study used an inductive, 20-year longitudinal case-study based methodology.

This case study shows how the business family faces ethical/affective dimensions, struggling every day for a balance and often undermining the legitimisation and differentiation of its children. Findings show that the achievement of non-economic goals can occur to the detriment of family goals, such as by generating a dysfunctional system, specifically in business family adaptability.

The principal limitation is that this single case study evidently does not allow for complete generalization of the findings.

This case study makes a contribution to alerting the family business system to the long-term risk they face in trying to simultaneously maintain both harmony/cohesion and ethics/responsibility. Practitioners and consultants are therefore called on to help family firm owners with adopting a strategic vision by considering possible long-term counterfinal (i.e. mutually incompatible) goals.

SMEs are the most widespread type of firm in the world, and consequently dysfunctional behavioural patterns within business families represent a prominent socio-economical problem for policy makers and institutions.

This study shows that, in the long term, that which is perceived to be a desirable goal can transpire to be a dysfunctional pattern. In doing so, this research introduces a new point of view to the literature on goal systems in family business.

Prior family business research has been dominated by an agency theory perspective, narrow definitions of what constitutes family wealth, and a preoccupation with business governance mechanisms to the exclusion of family governance mechanisms. This chapter presents the findings of examining the role of a broader range of governance mechanisms (for the business; for the family) in achieving more comprehensive wealth (economic and non-economic) family business goals in the Australian context. Based on survey responses from around 400 family businesses, the findings from this study show that both family and business governance mechanisms contribute significantly to achieving both the business’s financial performance and the achievement of family-centered goals that are important to the owning family. The results also suggest that the relationship between governance and performance in the family business context is much more complex than that acknowledged in prior research and has implications for both future research and practice.

This study examines whether international tourism demand in the Visegrád countries is influenced by countries' risk rating on environmental, social and governance (ESG) factors, as non-economic factors relating to ESG risks have been ignored by previous researches on determinants of international tourism demand.

The study investigates panel data for the Visegrád countries comprising the Czech Republic, Hungary, Poland and Slovakia over the period 1995–2019. Recently developed techniques of augmented mean group (AMG) and common correlated effects mean group (CCEMG) estimators are employed so as to take care of cross-sectional dependence, nonstationary residuals and possible heterogeneous slope coefficients.

The regression estimates suggest that besides economic factors, the perception of international tourists regarding ESG risk is another important determinant of international tourism demand in the Visegrád countries. The study also established that income levels in the tourists' originating countries are the most critical determinant of international tourism demand to the Visegrád countries.

The research outcomes of the study include the need for the Visegrád countries to direct policies towards further mitigating their ESG risks in order to improve future international tourism demand in the area. They also need to ensure exchange rate stability to prevent volatility and sudden spikes in the relative price of tourism in their countries.

This study aims to determine the contribution of financial skills to entrepreneurial intentions among women involved in university education.

Clustering and logistic regression analyses were used to infer the determinants and motivators of entrepreneurial intention in a sample of women students at a Spanish online university.

Financial and numerical skills could play a significant role in boosting entrepreneurial culture, overcoming reticence and increasing awareness of business opportunities, particularly when women are motivated to increase their autonomy and income. The study offers meaningful implications for policymakers.

Further research will be needed before these conclusions may be inferred to other settings and circumstances. Comparison with a similar sample of potential male entrepreneurs may also be necessary to deduce the influence of gender.

The introduction of certain financial content into the education system by governments and policymakers would produce remarkable results on entrepreneurship intention among women.

Relational capital and positive social influences also contribute to mitigating the effects of risk aversion, one of the main barriers for potential female entrepreneurs.

The role of financial literacy in entrepreneurial intention among women has scarcely been addressed in academic research. The literature also has paid little attention to the analysis of what motivates women into entrepreneurship, and whether women who decide to embark on a business venture show different profiles. The aim of this study is to contribute to closing these gaps, exploring the effect of cognitive skills, personality traits, contextual factors and motivations.

This paper examined tax compliance and its impact on agrochemical traders in Ghana.

Based on the registered agrochemical lists obtained from the Plant Protection and Regulatory Service Department, 92 agrochemical traders were sampled for data collection. Probit regression was used to estimate determinants of tax compliance, whereas the Inverse Probability Weighted Regression Adjustment Model was employed to evaluate the impact of tax compliance on business performance.

The results revealed that age and gender relate positively to enforced tax compliance, while education positively impacts voluntary tax compliance. Nonetheless, tax rate, trust and monthly sales positively affect voluntary tax compliance but negatively impact enforced tax compliance. Inversely, while authorities’ power negatively impacted voluntary compliance, it positively influenced enforced tax compliance confirming the Slippery Slope Framework.

To the best knowledge of the authors, this paper is the first to investigate tax compliance determinants and impact among agrochemical traders, despite the tremendous growth of the agrochemical sub-sector in Africa and Ghana. Therefore, this study makes a modest contribution to empirical studies that validate the Slippery Slope Framework in promoting tax compliance in the agricultural and agribusiness sectors of a developing country. Similarly, it also unearths the impact of tax compliance on agribusiness growth which has yet to be highlighted in the extant literature.

The purpose of this paper is to incorporate Chinese traditionality (CT) and patriotism (PAT) within the theory of reasoned action (TRA). It tests the moderating effect of gender with the aim to provide a deeper understanding of why Chinese tourists choose to take domestic travels.

Data is collected from 370 Chinese tourists. Convenience sampling is used. Structural equation modelling is used to test the proposed hypotheses.

The results of this paper show that PAT is positively related to tourists’ attitudes (ATs) and Chinese domestic travel intention (CTI). Moreover, CT is found to influence PAT, ATs and subjective norms (SNs) directly, as well as CTI indirectly. However, the positive relationship between PAT and SNs is not supported. Additionally, the influence of PAT on CTI for females is significantly higher than that for males.

The current paper adopts convenience sampling; data is collected using an online questionnaire which may cause sample bias and even reduce the reliability of the data. Future studies may adopt quota sampling based on the population of each province to gain more reliable data. Further research can consider including more constructs to better understand why Chinese people choose to travel domestically.

This paper is one of the first attempts to include PAT and CT within the TRA and contributes to the pool of literature on the TRA. It provides a comprehensive understanding of CTI. Second, PAT and CT are linked to the TRA, which expands the application of PAT and CT to the context of hospitality and tourism. Finally, the moderating role of gender contributes to the knowledge regarding the moderating effect between their respective relationships.

性别在中国传统与爱国主义对中国国内旅游意愿影响中的调节作用

摘要

本研究将中国传统性与爱国主义引入理性行为理论, 同时将性别作为调节变量, 目的在于探究中国游客选择国内游的原因。

通过分析便利抽样所收集的370份中国游客样本, 运用结构方程模型验证本研究的假设。

中国游客爱国主义能够正向显著影响其国内游的态度和旅游意向; 此外, 中国传统性也直接影响游客的爱国主义、态度和主观规范, 并且分别通过爱国主义、态度和主观规范间接影响旅游意向; 然而, 爱国主义和主观规范之间的关系却并没有得到验证; 最后, 女性游客的爱国主义对于旅游意向的影响作用显著高于男性游客。

首先, 本研究运用网络调研的方式进行便利抽样, 这一点有可能产生样本偏差, 甚至降低了样本的可信度, 未来研究可以根据各省人口数量采用配额抽样的方式进行抽样, 以期进一步提高数据的可信度; 其次, 更多的变量应当被引入研究, 以进一步探究中国游客选择国内游的原因。

首先, 本研究是为数不多的将爱国主义和中国传统性引入理性行为理论, 这一点进一步拓展了关于理性行为理论的研究范围, 也进一步加深了对于国内游原因的认识; 其次, 将爱国主义和中国传统性这一概念引入旅游领域, 进一步拓展了关于两者研究的边界; 最后, 在中国国内游的研究领域中, 将性别作为调节变量引入本研究一定程度上填补了在该领域研究中的不足。

La influencia de la moderación de género en la tradición China y el patriotismo en la intención de viajar dentro de China

Este research incorpora los conceptos a de la tradicionalidad China (TC) y el patriotismo (PAT) a la teoría de La Acción razonada (TAR), teniendo en cuenta el efecto moderador de género, con el objetivo de profundizar en la comprensión de porqué los turistas chinos eligen realizar viajes domésticos/nacionales.

A partir de los datos recolectados de 370 turistas chinos utilizando las muestras de cuestionarios realizados de manera on-line, éste estudio usa un modelado de ecuaciones estructurales para probar las hipótesis propuestas.

Los resultados demuestran que el PAT está positivamente relacionado con las actitudes del viajero y la intención de viaje nacional chino (IVNC).Es más, la tradicionalidad China (TC) influye en el Patriotismo (PAT), las actitudes del viajero chino (AVC) y también en las normas subjetivas (NS) directamente.Adicionalmente, la influencia del PAT en la intención de viaje del viajero doméstico chino, especialmente en mujeres, es significativamente mayor que en hombres.

Primero, el estudio adopta un muestreo de conveniencia y recopila cuestionarios on-line, lo que puede causar un sesgo en la muestra e incluso reducir la confiabilidad de los datos obtenidos.Los futuros estudios pueden adoptar un muestreo por cuotas basado en el número de población de cada una de las provincias de China, para obtener datos más relevantes.

Este estudio es uno de los primeros en incluir el PAT y el TC dentro de la TAR, que amplía la literatura sobre la TAR y proporciona una comprensión más completa de las actitudes del viajero chino.Segundo, el PAT y la TC están vinculados al TAR, el cuál expande la aplicación del PAT y la TC en el contexto del turismo en todas sus ramas.Por último, el rol moderador de género contribuye al conocimiento, sobre el efecto moderador entre sus respectivas relaciones.

The study aims to examine the level and extent of forward-looking information (FLI) disclosure and identify the determinants driving the FLI disclosure (FLID) in the context of an emerging and developing economy.

The sample includes annual reports of the top 30 listed companies in Bangladesh for the years 2013–2017. The content analysis approach is used to examine the practice of FLID and to determine the extent of FLID based on the index. Multiple linear regression analysis is performed to identify the determinants of FLID.

This research finds that board size, auditor's global affiliation, leverage and profitability have a substantial positive impact on FLID. By contrast, firm size and listing age have a significant negative association with FLID. Moreover, contrary to our expectation, female representation in the boardroom has an inverse effect on FLID. This study, however, does not suggest any significant impact of board independence.

Small sample size may limit the generalizability of the findings. Besides, the FLID index score may be affected by the subjective judgment while analyzing the content of the annual report.

The findings of this paper may assist the regulators and policymakers in incorporating this new reporting paradigm in regulations. Alternatively, the current research can serve as a basis to further understand the importance of FLID for the stakeholders.

This empirical study contributes to the current FLI literature in Bangladesh. A handful of studies have been done to examine the nature and level of FLID and find out the determinants of FLID in the developing countries. To the best of the authors' knowledge, no study yet has been explored on FLID and its determinants by classifying them as qualitative and quantitative in Bangladesh.

The purpose of the research is to analyze the factors that determine the intention of small- and medium-sized enterprises (SMEs) to adopt the Metaverse. For this purpose, the analysis of the effort expectancy and performance expectancy of the constructs in relation to business satisfaction is proposed.

The analysis was performed on a sample of 182 Spanish SMEs in the technology sector, using a PLS-SEM approach for development. For the confirmation of the model and its results, an analysis with PLSpredict was performed, obtaining a high predictive capacity of the model.

After the analysis of the model proposed in this research, it is recorded that the valuation of the effort to be made and the possible performance expected by the companies does not directly determine the intention to use immersive technology in their strategic behavior. Instead, the results obtained indicate that business satisfaction will involve obtaining information, reducing uncertainty and analyzing the competition necessary for approaching this new virtual environment.

The study represents one of the first approaches to the intention of business behavior in the development of performance strategies within Metaverse systems. So far, the literature has approached immersive systems from perspectives close to consumer behavior, but the study of strategic business behavior has been left aside due to the high degree of experimentalism of this field of study and its scientific approach. The present study aims to contribute to the knowledge of the factors involved in the intention to use the Metaverse by SMEs interested in this field.

This paper aims to verify whether the integration of sustainability in executive compensation positively affects firms’ non-financial performance and whether corporate governance characteristics enhance the relationship between sustainability compensation and firms’ non-financial performance and to expand the domain of the impact of sustainability on non-financial performance.

This analysis is based on a sample of companies listed on the Milan Italian Stock Exchange from the Financial Times Milan Stock Exchange Index over the 2016–2020 period. Regression analysis was used by using data retrieved from the Refinitiv Eikon database and the sample firms’ remuneration reports.

The findings of this paper show that embedding sustainability in executive compensation positively affects firms’ non-financial performance. The results of this paper also reveal that specific corporate governance features can improve the impact of sustainability on non-financial performance.

This analysis is limited to Italian firms included in the Financial Times Milan Stock Exchange Index; however, the findings are highly significant.

The findings provide regulators with useful insights for considering the integration of sustainability goals into executive remuneration. Another implication is that policymakers should require – at least – listed firms to fulfil specific corporate governance structural requirements. Finally, the findings can provide investors and financial analysts with a greater awareness of the role played by executive remuneration in the long-term value-creation process.

This paper contributes to addressing the relationship among sustainability, remuneration and non-financial disclosure, drawing on the stakeholder–agency theoretical framework and focusing on Italian firms. This issue has received limited attention with controversial results in the literature.

This study reviews and discusses the accounting literature that analyzes the role of auditors and enforcers in the context of fraud.

This literature review includes both qualitative and quantitative studies, based on the idea that the findings from different research paradigms can shed light on the complex interactions between different financial reporting controls. The authors use a mixed-methods research synthesis and select 64 accounting journal articles to analyze the main proxies for fraud, the stages of the fraud process under investigation and the roles played by auditors and enforcers.

The study highlights heterogeneity with respect to the terms and concepts used to capture the fraud phenomenon, a fragmentation in terms of the measures used in quantitative studies and a low level of detail in the fraud analysis. The review also shows a limited number of case studies and a lack of focus on the interaction and interplay between enforcers and auditors.

This study outlines directions for future accounting research on fraud.

The analysis underscores the need for the academic community, policymakers and practitioners to work together to prevent the destructive economic and social consequences of fraud in an increasingly complex and interconnected environment.

This study differs from previous literature reviews that focus on a single monitoring mechanism or deal with fraud in a broadly manner by discussing how the accounting literature addresses the roles and the complex interplay between enforcers and auditors in the context of accounting fraud.