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This paper examines why individuals start their hospitality careers by becoming temporary lifeguards while aspiring to later promotion. It reports data from young people working in one major upmarket hotel chain that operates in the Gulf but has a global reach. This study aims to address issues regarding this often-overlooked career path for young staff.

A qualitative questionnaire was distributed to lifeguards working in a luxury hotel chain in a Gulf country to explore their reasons for working as a lifeguard and their experiences in this role. Data were analysed using QDA Miner and WordStat to generate coherence and similarity indices.

It is found that the attractions include good training with a well-established company operating in an upmarket location, but other important factors include career prospects, skill enhancement, self-development, monetary savings and experience working in one of the world’s most exciting tourist locations.

The results offer implications for management looking to recruit expatriate labour without considering long-term employment or residence. Nonetheless, while this offers opportunities to assess many potential long-term employees, there are costs to the practice.

Little research has been conducted on lifeguards and how employment in such roles can develop careers in hospitality. The study contributes to understanding motives and career development and conceptually suggests that liminal status complements those drawn to protean career development. The results shed light on how new employees, including management trainees, undertake liminal, protean careers, to care for family, develop their careers and enter markets that may otherwise be difficult to enter.

In this paper, the editors argue that management accounting research should seek to expand to examine the broader ecosystem of information sources that influence organizational performance. The editors introduce the concept of the management accounting ecosystem as a means of linking discrete management accounting research topics to the broader environment in which organizations operate. By doing this, a stronger connection can be established between management accounting research and management accounting practice. The goal is to encourage more cross-disciplinary research that provides a better understanding of the ecosystem in which management accounting practitioners operate. The editors encourage researchers to submit studies to “Advances in Management Accounting” that evaluate the effectiveness of new management accounting information sources and the techniques used to analyze them in the broader ecosystem to enhance the effectiveness of management accounting practices. By exploring the wider information sources within the management accounting ecosystem, future management accounting research can become more innovative and better address the decision-making needs of organizational members.

The authors examine the role of stock liquidity in CEO equity compensation design. For a sample of publicly traded firms from 2007 to 2020, the authors find that greater stock liquidity is associated with a higher proportion of stock awards relative to the proportion of options in CEO equity compensation. The results of this study suggest that stock price informativeness on the grant date has a differential effect on the preference for the type of equity compensation awarded to CEOs. The empirical results are supported by multivariate analyses using alternative measures of stock liquidity and a two-stage least squares (2SLS) specification that alleviates endogeneity concerns. Furthermore, the authors document that the firm-specific increase in the proportion of stock awards compared to the proportion of stock options is associated with a firm-specific increase in stock liquidity. Collectively, the analyses suggest that stock liquidity as a measure of stock price informativeness contributes to the choice of CEO equity compensation design.

In the era of digital intelligence, individuals are increasingly interacting with digital information in their daily lives and work, and a growing phenomenon known as digital hoarding is becoming more prevalent. Prior research suggests that humanities researchers have unique and longstanding information interaction and management practices in the digital scholarship context. This study therefore aims to understand how digital hoarding manifests in humanities researchers’ behavior, identify the influencing factors associated with it, and explore how they perceive and respond to digital hoarding behavior.

Qualitative research methods enable us to acquire a rich insight and nuanced understanding of digital hoarding practices. In this study, semi-structured interviews were conducted with 20 humanities researchers who were pre-screened for a high propensity for digital hoarding. Thematic analyses were then used to analyze the interview data.

Three main characteristics of digital hoarding were identified. Further, the research paradigm, digital affordance, and personality traits and habits, collectively influencing the emergence and development of digital hoarding behaviors, were examined. The subtle influence of traditional Chinese culture was encountered. Interestingly, this study found that humanists perceive digital hoarding as a positive expectation (associated with inspiration, aesthetic pursuit, and uncertainty avoidance). Meanwhile, humanists' problematic perception of this behavior is more widely observed — they experience what we conceptualize as an “expectation-perception” gap. Three specific information behaviors related to avoidance were identified as aggravating factors for digital hoarding.

The findings deepen the understanding of digital hoarding behaviors and personal information management among humanities researchers within the LIS field, and implications for humanities researchers, digital scholarship service providers, and digital tool developers are discussed.

This study explores the relationship between firm value and conforming tax avoidance (tax avoidance that does not create a book-tax difference). Tax avoidance provides firms with more cash and creates value. However, conforming tax avoidance has costs, such as lower book income, and these costs potentially lower firm value. As such, it is unclear whether conforming tax avoidance is positively or negatively correlated with firm value. We use a measure of conforming tax avoidance that was recently introduced in the literature, and bifurcate tax avoidance into conforming and nonconforming portions using a large sample. We present evidence that investors place a negative value on conforming tax avoidance for the average firm. We also examine the top quartile based on the measure of conforming tax avoidance and find a positive correlation between firm value and conforming tax avoidance for this subsample.

Mental health is a sensitive topic to teach, as it’s difficult to judge anyone’s personal experiences of mental distress. Northumbria University has developed a programme explicitly for people with experience of mental distress who have an interest in being involved in research. This chapter discusses how it is important to be sensitive to the different experiences that students have and to develop reciprocal trust. It goes on to discuss the importance of creating a safe space for students to learn about mental health and research and provide some tips for doing so. These tips include being clear about individual biases and limitations, using personal stories and examples to connect with students, emphasising the importance of resilience, connecting students to resources and being open and flexible to offering additional support in a sensitive way. The chapter also discusses the challenges that students experiencing mental distress may face in academia, such as low self-esteem, imposter syndrome, and difficulties in accessing resources. The chapter provides some suggestions as to how educators can address these challenges such as providing students with opportunities to share personal experiences and learning to turn those experiences into assets. In addition, this chapter highlights the potential for students to shift their identity from ‘patient’ to ‘student’ to ‘researcher’ as they engage in the learning process. This shift in identity can be empowering and can help students to feel more in control of both their mental health and their futures. Overall, the chapter provides valuable insights into how to teach about mental health in an inclusive and sensitive way. The tips and suggestions provided can help educators to create safe and trusting environments for students to learn and address challenges with mental health often faced in academia.

This study examines how asking employees to self-assess their performance during the compensation setting process, when they are unaware of their marginal contribution to firm profit, affects employer welfare. Previous research suggests that giving employees a voice in the compensation setting process can positively affect employee performance and firm profit (Jenkins & Lawler, 1981; Roberts, 2003). However, the study proposes that asking employees to assess their own performance as part of the compensation setting process can have unintended consequences that ultimately lead to higher employee compensation demands. This is because asking employees to assess their performance increases their overconfidence in their own performance and their compensation demands. As a result, employers may face the dilemma of whether to meet these higher compensation demands or risk economic losses due to employee retaliation if their demands are not met. Through experimental evidence comparing a control condition without self-assessments and three self-assessment reporting conditions, the study provides evidence that supports the notion that eliciting employee self-assessments as part of the compensation process reduces employer welfare. Data on employee perceptions of performance further support the notion that asking employees to evaluate their performance leads to an inflated perception of their performance. These findings provide a theory-based explanation of why, in practice, many companies disentangle employee performance assessments from the compensation setting process and that companies are well advised in doing so.

The purpose of this study was to explore the leadership competencies of the National Collegiate Athletic Association (NCAA) college athletes and assess the potential differences between domestic and international college athletes.

A quantitative, non-experimental research design was employed, including the use of an electronic survey to collect data. Survey research allows for extensive data management and a quick data collection method (Creswell & Creswell, 2018). The survey was conducted using online Qualtrics software, which allowed convenience in administration, maintenance, nationwide distribution and data export and analysis.

The findings of this study suggest that domestic college athletes develop greater leadership competencies than their international peers.

The study implications include both practical and academic contributions. The research in the area of leadership development in college athletes has been growing. Previous research has focused on the benefits of the leadership development (Lewis, 2023); however, minimal research has been dedicated to exploring actual leadership constructs within the college athlete population. Moreover, this study focused on the differences between domestic and international college athletes’ leadership constructs. International college athletes go through additional challenges while balancing the academic part of being college athletes (Ridpath, Rudd, & Stokowski, 2020).

Minimal research has been dedicated to exploring actual leadership constructs within the student-athlete population. This study is the first study that explored leadership constructs from the quantitative lens and focusing on both domestic and international student-athletes. The literature on international student-athletes mainly focuses on the motivation arriving to the United States of America (Love & Kim, 2011) and their transitional experiences (Popp, Pierce, & Hums, 2011; Jolly, Stokowski, Paule-Koba, Arthur-Banning, & Fridley, 2022). However, limited literature focuses on the preparation of international student-athlete for life beyond their sport.