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This paper aims to study the disclosure of information about city hospitality within municipal popular reporting documents, by conducting a photo-thematic analysis of the photographic imagery contained therein. These documents have great potential for integrating supplementary information in a simplified, short and attractive form. Supplementary disclosure by means of pictures, such as that concerning city hospitality, has not previously been researched.

This qualitative research uses visual data, specifically photographs, as a data source. To capture city hospitality disclosure, a photo-thematic analysis was conducted on a total of 495 photographs contained in a sample of 30 US municipal Popular Annual Financial Reports singled out for best practice. Photographs were inductively thematized using the qualitative data analysis software “QDA Miner”.

The photo-thematic analysis yielded an array of themes and sub-themes important to an overall understanding of municipal government disclosure about city hospitality. Going far beyond hosting the hospitality industry segment, city hospitality proved to be a complex area involving city livability and sustainability; it encompasses environmental and landscape resources, facilities, services, activities, events, culture, history, sociability, innovation and much more. Photographs were able to suitably provide supplementary nonfinancial disclosure in popular reports, conveying a welcoming image to the city’s guests – including both its citizens and visitors – in a timely and appealing way.

This study is the first to examine information disclosure via photographs in popular reporting, focusing on municipal government disclosures about city hospitality. It, therefore, offers new knowledge in both the areas of city hospitality and popular reporting, using an innovative qualitative research approach which gives insight into the power of pictures to generate and convey information beyond textual data.

本研究通过市政流行报告中基于城市好客度的相关图片进行主题分析。这些文件为整合补充信息从而提炼成为简化和有吸引力的信息形式提供强大潜力。通过图片来做为补充信息, 例如城市好客度, 并未在前人研究出现。

本论文运用了视觉数据, 尤其是图片作为数据源。为了诠释城市好客度, 本研究对由30个美国流行年度财务报告 (PAFRs) 作为样本中的495张图片来进行图片主题分析。本研究将这些图片运用归纳主题分析法通过定性数据软件QDA进行分析。

图片主题分析产生了一系列衡量城市好客度有重要影响力的主题和分主题。非局限于开发酒店行业, 城市好客度被证实其概念更加复杂并涉及城市宜居性和可持续程度; 其主要包含环境资源, 城市设施, 服务, 活动, 节事, 文化, 历史, 社交性, 创新性和更多。图片可以更合适的在流行年度报告中提供补充性, 非财务性的信息, 从而向城市宾客 – 本市居民以及访客 –用及时和更具吸引力的方式传递好客的城市形象。

本研究首创性的运用城市政府报告中含城市好客度为焦点, 通过图片来提取信息。运用了创新性定性研究方法来从图片提取非文字可传递的信息, 从而为城市好客度和流行报告方面的研究提供新知识。

Environmental, social and governance (ESG) disclosure has gained momentum in corporate reporting. Addressing a research gap on the subject, this paper aims to explore the theories involved in ESG disclosure studies, thereby shedding light on the dominant theoretical approaches and emerging perspectives that inform this type of disclosure.

A systematic review of 142 selected accounting studies published up to June 2023 devoted to ESG – and corporate social responsibility (CSR) – disclosure was conducted. The theories underlying these studies were examined through a descriptive performance analysis complemented by a systematic qualitative text analysis using RStudio and QDA Miner software tools.

The study reveals that five dominant theories stand out among the overall 32 found: stakeholder theory first, followed by legitimacy, institutional, agency and signaling theories. Theories are often combined into an integrated theoretical framework. The findings also show an array of minor constructs – many of them unconventional – that offer fresh perspectives for studying ESG disclosure, such as upper echelons, stakeholder salience, cognitive cost and reputation theories, among others.

This paper provides an original literature contribution by offering a comprehensive overview of the mainstream and niche theoretical perspectives underpinning accounting studies focused on ESG disclosure, with a nuanced scope of discussion on the use of ESG/CSR terms.

Adopting a public-management perspective, this study aims to conduct a meta-ethnography to discern local government’s role in city hospitality in terms of promoting the welcome the city gives its guests, filling a gap in research into the subject.

The authors used the seven-step iterative approach of Noblit and Hare’s meta-ethnography. By conducting a systematic search in the major bibliographic databases, ten qualitative studies on city hospitality were identified that met the criteria to be included. Concepts alluding to a local government’s role in city hospitality were coded in NVivo 11 software, translated and interpreted through the lens of public management. A total of 14 semi-structured interviews with experts were also conducted to further validate the meta-ethnography findings.

Six interrelated, third-order constructs were developed and conceptualized into an articulated model describing local government’s role in city hospitality from a public-management perspective: advocating, co-creating, strategizing, planning and implementing city hospitality, and promoting it into a sustainable tourism development. The model, also substantiated by expert feedback, describes local government actions to promote city hospitality and achieve sustainable tourism. It highlights a responsive, proactive and collaborative role for local government as a key actor responsible for the strategic management and co-creation of city hospitality.

The study introduces public governance cues into a city hospitality context, with theoretical and practical implications for hospitality and tourism researchers, businesses, politicians, public managers, city officials and destination marketing/management practitioners.

The study proposes an original conceptual model that serves as an overarching framework and operative tool for understanding and practicing city hospitality in a contemporary public-management perspective. This lays the foundations for the development of a broadened notion of hospitality management, extended from the traditional context of the hospitality industry to that of the city or place. The study also showcases how meta-ethnography can be an effective methodology in business, management and accounting research, within which it is still a novelty.

This chapter considers internationalisation strategies to promote international student recruitment and mobility as the central tools of contemporary universities operating in a global and competitive context. It presents an overview of these strategies in the public university context in Italy, which serves as a case study to highlight how universities increasingly give relevance to the internationalisation of education in their strategic plans to attract overseas students and encourage incoming and outgoing student mobility. The document-based analysis of the Italian case reveals a prominent commitment from public universities to promoting internationalisation through different strategic performance objectives that contribute to the internationalisation of students and fuel their mobility and recruitment on a global scale. This research provides empirical evidence of the saliency of the internationalisation of education within the strategic missions of universities. It also addresses the connection between the internationalisation of university education and performance-based funding.