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This study aims to contribute to the relatively limited historic literature on social and environmental accounting/accountability. More specifically, the study explores accounting and accountability for fisheries over time and determines potential legitimacy relations as conveyed through reporting.

A content analysis method is used to analyse a fisheries-related section of an annual report of a state-owned electricity firm for 56 years (1935/36–1993). The time frame analysed is a period when environmental or social reporting was, in general, informal and not mandated. However, accountability was established for the company under study, through the legally mandated provision of (unspecific/discretional) information about fisheries activities. A lens evoking legitimacy relationships as a dyad is utilised.

The fisheries reporting within the case organisation is an early example of recognition of the important effects of business activities on the environment and biodiversity. The findings of the analyses suggest the content aligns with what may be anticipated in a contemporary setting. Drawing on trends noted from the content analysis, three potential legitimacy relationships are identified around the fisheries reporting. Only one is determined as a complete legitimacy relationship.

The research is limited in that it is an analysis of one case in a single context. Also, the content analysis methods used were developed specifically for the study, which may limit their application. Finally, the data source used, and the historic nature of the study, to some extent limits the ability to determine some legitimacy relationships.

This study offers some insights on the historic nature of environmental reporting from a fisheries perspective in the Northern Hemisphere. The longitudinal nature of the analysis also offers insights into how the content of the reporting changed over time. Additionally, the use of a relatively new approach to operationalising legitimacy may prove useful for future researchers in the accounting discipline, especially given recent concerns on how the concept of legitimacy has been utilised in such research.

In the Fall of 2020, three teacher educators in Ohio collaborated on a three-month long online professional development series on how to write Focused Inquiries, a la the Inquiry Design Model (IDM).

The authors detail the contents of the six group professional development (PD) sessions and share the lessons that the authors learned as a result of leading this training.

Given this study’s mixed results, the authors often came back to the questions of “maybe it was us? Maybe it was the pandemic? Maybe there wasn’t enough training? Or maybe IDM creation isn’t a skill that all teachers possess and maybe that’s ok?” The authors share the struggles with these questions and situate all of this within the current culture wars raging around schools today.

Finally, the authors offer the current approach to inquiry training for teachers that situates inquiry creation later in the process after significant structured introductory work.

This paper seeks to broaden the agenda for environmental and ecological accounting research across several dimensions, extending the form of accounting in this field by encouraging research into its historical roots and developing a definition of accounting that can address the severe environmental and ecological challenges of the 21st century.

The authors explored environmental and ecological accounts from the dawn of human consciousness across a wide variety of media and in a broad range of forms. This theoretical approach reacts to the cold capitalist commodification of nature inherent in much environmental accounting practice, which documents, values and records usage of natural capital with little attempt to address depletion and loss.

By analysing the earliest ecological and environmental “accounts” recorded by humans at the dawn of human consciousness, and considering a wide array of subsequent accounts, the authors demonstrate that rather than being a secondary, relatively recent development emerging from financial accounting and reporting, environmental and ecological accounting predated financial accounting by tens of thousands of years. This research also provides a wealth of perspectives on diversity, not only in forms of account but also in the diversity of accountants, as well as the broadness of the stakeholders to whom and to which the accounts are rendered.

The paper can be placed at the intersection of accounting history, the alternative, interdisciplinary and critical accounts literature, and environmental and ecological accounting research.

Practically, the authors can draw ideas and inspiration from the historical forms and content of ecological and environmental account that can inform new forms of and approaches to accounting.

There are social implications including the diversity of accounts and accountants derived from studying historical ecological and environmental accounts from the dawn of human consciousness especially in the broadening out of the authors' understanding of the origins and cultural roots of accounting.

This study concludes with a new definition of accounting, fit for purpose in the 21st century, that integrates ecological, environmental concerns and is emancipatory, aiming to restore nature, revive biodiversity, conserve species and enhance ecosystems.

Academics and managers scour to understand which perceived quality factors are paramount to consumers during their restaurant experiences and how they influence their emotions, satisfaction, propensity to loyalty and electronic word-of-mouth (eWOM). However, previous studies are divergent regarding the impacts of satisfaction on eWOM. This survey aims to (a) investigate the impacts of perceived quality by restaurant consumers on positive emotions, negative emotions and satisfaction; (b) verify the impacts of satisfaction on the propensity to loyalty and eWOM; (c) test whether the consumers’ behavioural engagement in the SNS (CBE-SNS) moderates the relationship between satisfaction and eWOM.

This survey included 416 university students in Peru who completed an electronic form about their experiences at à la carte restaurants. PLS-SEM tested the hypothetical model based on S-O-R Theory (Mehrabian and Russell, 1974).

The perceived quality by consumers regarding their restaurant experiences positively impacts satisfaction and positive emotions and negatively affects negative emotions. Satisfaction strongly influences the propensity to loyalty but weakly the eWOM. The CBE-SNS moderates the intensity of the relationship between satisfaction and eWOM.

This study is the first to concomitantly test the relationships between perceived quality, positive and negative emotions, satisfaction, the propensity to loyalty, e-WOM and CBE-SNS. Consumer engagement moderates the relationship between satisfaction and eWOM. Accordingly, to stimulate positive eWOM, restaurants must provide their customers with experiences with high perceived quality, impacting their satisfaction, emotions and propensity for loyalty, and developing strategies to increase CBE-SNS.

This research aims to explore the origin of tourism public relations (PR) in Thailand as practiced by the State Railway of Siam (SRS) prior to the Second World War when rail travel was still a new form of transportation in the country.

The study approach is documentary research involving an in-depth examination of both published and unpublished documents of a special collection of the SRS archives conducted in a fact-based and descriptive manner.

In the first half of the 20th century, a period of global economic uncertainty, the SRS performed the role of the government's PR division, with one of its important tasks being to promote travel and tourism in the country among both Thais and foreigners. The SRS incorporated the use of PR materials including advertisements, films, guidebooks, speeches, events, pre-arranged press activities and sales promotions in its activities. The current study explores the SRS's strategies employed in the creation of integrated and place communication campaigns to promote its train service and tourism throughout Thailand via its railway network.

The findings of the study reveal the PR efforts carried out by the SRS, which utilized a variety of communication tools in tourism promotion. This can lead to a better understanding of global tourism PR history and more specifically the development of tourism PR in Thailand and throughout South-East Asia.

The results add to the body of knowledge of how integrated marketing communication, place branding and professional PR activities evolved in Thailand.

The research fills a gap in the history of tourism PR and its relation to broader social and economic structures in Siam prior to the 21st century. It also reveals the little explored topic of how the railway engaged in historical path of PR practices and how they relate to a country's specific PR development outside of the highly researched U.S. context.

Despite the significance of donations (Sadaqah) via mobile payment in Islamic countries, little is known about the variables influencing continuance intention toward using m-payment for donations (Sadaqah). Based on the stimulus-organism-response (S-O-R) model, this research explores the influence of perceived quality (i.e. system, information, service) as a stimulus on customer satisfaction, engagement and delight as organisms, which then affects continuance intention toward using m-payment for donations (Sadaqah) as a response. Moreover, the study investigates the moderating role of Islamic religiosity.

Using partial least squares structural equation modeling (PLS-SEM), a representative data sample of 419 Egyptian Muslims was analyzed to test hypotheses.

The findings revealed that all perceived quality constructs significantly positively affect customers' satisfaction. Customer satisfaction, in turn, positively affects customer engagement and delight. Moreover, customer engagement, delight and Islamic religiosity significantly positively affect continuance intention toward using m-payment for donations (Sadaqah). The findings also revealed that Islamic religiosity moderates the influence of customer engagement and customer delight on continuance intention toward using m-payment for donations (Sadaqah).

This is the first study to examine using m-payment for donations (Sadaqah) in an Islamic environment based on the S-O-R model.

The purpose of this article is to explore the association of the Relational Capital (RC) embedded in a medical specialist’s social–professional network with the specialist’s economic performance based on social network analysis (SNA).

Using health insurance claims data regarding ∼108,000 physicians treating ∼72,000,000 patients, social–professional networks (patient-sharing-networks (PSNs)) of ∼26,000 medical specialists were simulated. To explore the correlation of the network's characteristics (degree centrality, density, relative betweenness centrality and referrer concentration) with economic performance, ordinary-least-squares (OLS)-regression models were estimated for ten common specialties (gynecology, internal medicine, orthopedics, ophthalmology, otolaryngology, dermatology, urology, neurology, radiology and rehabilitative medicine).

The study confirms the applicability and strong explanatory power of SNA metrics for RC measurement in ambulatory healthcare. Degree centrality and relative betweenness centrality correlate positively with economic performance, whereas density and referrer concentration exhibit negative coefficients. These results confirm the argument that RC has a strong association with the economic performance of medical specialists.

The study pioneers SNA for RC measurement in healthcare. It is among the first publications on specialists' PSNs. Questions for future research are proposed.

This paper aims to stimulate the nascent research agenda on the environmental sustainability of the ongoing mushrooming of international student mobility (ISM). The higher education (HE) system in the UK and elsewhere is increasingly predicated upon the hosting of international students. Whilst this drive towards internationalisation undoubtably has multiple benefits, little attention thus far has been paid to its potentially very considerable environmental impact. The drive for internationalisation within HE thus potentially sits at odds with ambitions and strategies to promote sustainability within the sector and beyond.

In-depth interviews with 21 students and representatives of 14 university international offices offer insights into how the environment features in the decisions that young people and HE institutions make with regards to partaking in and promoting education-related mobility.

The results find that students take environmental considerations into account when undertaking education-related mobility, but these aspirations are often secondary to logistical issues concerning the financial cost and longer travel times associated with greener travel options. At the institutional scale, vociferously championed university sustainability agendas have yet to be reconciled with the financial imperative to recruit evermore international students.

This paper identifies a thus far neglected contradiction within HE whereby the sustainability agenda that it so rightly espouses is potentially undermined by the drive towards internationalisation. The paper uses the anthropause concept to consider the future environmental sustainability of ISM.

All hypothesized relationships were significant. Specifically, H1 was supported as disconfirmation and surprising consumption were significantly correlated. Moreover, arousal (H2) and outrage (H4a) were functions of surprising consumption and negative affect (H3) and outrage (H4b) were functions of arousal. H4c was also supported as negative affect had a significant direct effect on consumer outrage. In addition, disconfirmation had negative direct effects on both negative affect (H5) and dissatisfaction (H6a) and dissatisfaction was a function of negative affect. Finally, both outrage (H7a) and dissatisfaction (H7b) had significant negative effects on behavioral intentions.

Respondents were recruited to participate in the data collection in a “college town” in the Southeastern United States. Respondents were provided a paper and pencil data collection instrument that include complete survey instructions and the balance of the research design. To adequately test all hypotheses, the researchers developed a unique scenario that described an extreme service failure that takes place during a hotel check-in. Each respondent was asked to read the scenario and then reflect upon it as they responded to items that assessed their feelings toward the hotel check-in experience.

The results provide additional evidence in support of the existence of the satisfaction-dissatisfaction continuum, as well as specifically identifying the affective nature of levels of satisfaction that fall surprisingly well-below the zone of tolerance. The authors feel that the present study is a necessary step to provide a more comprehensive view of the satisfaction-dissatisfaction continuum. Likewise, the authors posit initial evidence of the antecedents and consequences of consumer outrage. This research supports the prior assumptions of Westbrook (1987) about the vast detrimental effects of negative affective responses to service or product failures.

Future research needs to discover just how extremely deficient service has to be to elicit outrage. Is outrage a personal phenomenon with every consumer experiencing it to different degrees? As such, is outrage triggered at different points on the satisfaction-dissatisfaction continuum? The zone of tolerance seems to suggest this, but it would be interesting to discover if at some collective level of dissatisfaction consumers generally begin to show signs of outrage. Likewise, it would be interesting to understand how the level and pattern of outrage results in customers exiting the relationship but also results in loyal customers becoming enemies (e.g. Gregiore et al., 2009; Gregiore and Fisher, 2008).

The motivation for the current study is both pragmatic and theoretical. As alluded to above, it is evident that the level of service customers’ emotional responses to their service experiences are increasing in frequency and intensity. These negative emotions affect the efficacy of service workers and impede the financial performance of service providers. The popular mantra of “anti-woke” consumers, “Go Woke, Go Broke,” is indicative of the importance of negative emotion. Sometimes referred to as “brand activism” (Moorman, 2020; Sarkar and Kotlet, 2019), recent public stances on social and political issues have led to a boycott of Gillette razors, the burning of Nike shoes, and the canceling of Costco Memberships in what has been called “virtue signaling” (Vredenburg et al., 2020). While none of these actions are desirable, the importance of investigating the impact of strong negative emotions (i.e. outrage) is further demonstrated in reports that 65% of consumers expect companies to authentically support such issues (Barton et al., 2018; Edelman, 2018; Larcker and Tayan, 2018; Moorman, 2020).

This study aims to investigate how artificial intelligence (AI)-powered smart home devices affect young consumers' requirements for convenience, support, security and monitoring, as well as their ability to advance environmental sustainability. This study also examines the variables that impact users' motivation to use AI-powered smart home devices, such as perceived value, ease of use, social presence, identity, technology security and the moderating impact of trust.

The responses from residents of Sarawak, Malaysia, were collected through online questionnaires. This study aimed to examine the perceptions of millennials and zillennials towards their trust and adoption of AI-powered devices. This study used a quantitative approach, and the relationships among the study constructs were analysed using partial least squares - structural equation modelling.

The present study found that perceived usefulness, ease of use and social presence were the main motivators among actual and potential users of smart home devices, especially in determining their intentions to use and actual usage. Additionally, there was a moderating effect of trust on the relationship between perceived ease of use, social presence, social identity and intention to use AI-powered devices in smart homes.

To the best of the authors’ knowledge, this is one of the first studies to examine the factors influencing smart technology adoption. This study provided meaningful insights on the development of strategies for the key stakeholders to enhance the adoption and usage of AI-powered smart home devices in Sarawak, one of the promising Borneo states. Additionally, this study contributed to the growing body of knowledge on the associations between technology acceptance model dimensions, intention and actual usage of smart technology, with the moderating impact of trust.