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This study compares the applicability of the zone of tolerance and importance-performance analysis (IPA) techniques in the evaluation of convention delegates’ perceptions of products and services. Overall, 217 cases out of 400 were used for analysis, a response rate of 54 percent. The study results indicate that although an IPA technique is still useful in assessing the service performance of a convention facility, IPA should be employed with caution, concrete criteria, and clear goals. The study results also show that the zone of tolerance is practically applicable into business practice to assess service performance item by item.

This study compares the applicability of the zone of tolerance (ZOT) and importance performance analysis (IPA) techniques in the evaluation of convention delegates’ perceptions of products and services. Overall, 217 out of 400 were used for analysis, providing a response rate of 54%. The study results indicated that although an IPA technique is still useful in assessing the service performance of a convention facility, IPA should be employed with caution, concrete criteria, and clear goals. The study results also showed that the ZOT is practically applicable into business practice to assess service performance item by item.

The chapter describes the research objectives and different steps of the systematic literature review of existing studies on greenwashing. Both academics and practitioners may find this literature review useful, as it identifies the key features of the greenwashing research in a wide range of disciplines (management, marketing, accounting, corporate communication, etc.). The systematic literature review sheds light on the greenwashing types (and research gaps) in which the phenomenon takes shape. Time horizon (1990–mid 2021), keywords selection for queries on academic search engines, data collection, filtering criteria, etc., are explained and discussed in detail before presenting the main results in terms of frequency of publications over years, leading outlets in greenwashing research, trending articles, levels of analysis, geographical affiliation of first authors, theoretical approaches and methods used in this field of research. The chapter concludes by summarising the main types of greenwashing and possible avenues of research.

This primer defines and describes conscious and nonconscious perception and assessment processes by tourists. The primer links the field of tourism perception studies to the literature of experimental social psychology. The primer describes the important roles that metaphors play in connecting conscious and nonconscious thinking and how both tourism brand managers and tourists use metaphors to use stories to enable enactments and favorable outcomes of archetypal motivations. The primer introduces formal implementable models of the major tenet in Urry’s tourist gaze – visitors’ home culture automatically and mostly nonconsciously profoundly influences their perceptions, assessments, and interpretations of what they see when traveling and visiting away destinations. Model implementation includes applying Boolean algebra-based asymmetric tests instead of symmetric matrix algebra-based statistical tests – the asymmetric tests examine for the consistency of high scores in perceiving, assessing, and behaviors of complex configurations of antecedent conditions. A detailed empirical example of asymmetric testing includes consistent high scores for Americans, Brits, Canadians, and Germans for not shopping for gifts to take home during their visits to Australia. This primer also introduces the concept of the tourist meta-gaze – seeing and assessing outside the automatically activated culturally based tourist gaze.

International harmonization of accounting standards and the move toward convergence have revived an increasing interest in the influence of culture in accounting and auditing. The growing number of countries adopting IFRS and the increasing acceptance of International Standards on Auditing (ISA) has further raised researchers’ attention. For example, more than 100 countries require or permit the use of IFRS, with more countries, such as Canada, India, and Korea, planning to adopt IFRS by 2011 (Deloitte Touche Tohmatsu, 2007; IASB, 2007a, 2007b). This move toward convergence is driven largely on assumptions and assertions based on enhancing international comparability of accounting and auditing information.

This research monograph critically examines convergence with the adoption of International Financial Reporting Standards (IFRS) in Germany by taking into account the influence of political, legal, economic, social, cultural, and historical factors on accounting principles and practices. This study makes a contribution by examining issues in the convergence process that may create constraints in achieving global comparability and, importantly, may challenge the International Accounting Standards Board's (IASB) main objective: “to develop, in the public interest, a single set of high-quality, understandable, enforceable and globally accepted financial reporting standards based on clearly articulated principles” (IFRS Foundation, 2011a, Preface to IFRS).¹ Specifically, this research monograph examines convergence in Germany by analyzing the development of German accounting and examining issues and attitudes concerning the application of professional judgment, which has increasingly been recognized as an important and controversial topic in international accounting (Barth, Landsman, & Rendleman, 2000; Chand & White, 2006; Dechow, Myers, & Shakespeare, 2010; Patel, 2006; Theile, 2003).