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The present study aims to explore how various doings, strategic actions and power relations stemming from internal agents are instrumental in (re)constituting the different forms and meanings of budgeting in a specific field.

The paper uses a single-case study method based on a Sri Lankan public university. Data are collected using interviews, documentary evidence and observations.

The empirical evidence suggested that internal agents are crucial, and they are the producers of budgetary practice as they possess practical knowledge and power relations in the field where they operate. The case data demonstrate that organisational agents do have real essence as active and acting to produce effects in budgeting practices, and the significance of exploring the singularity of multiple agents in terms of their viewpoints, trajectories, dispositions and power relations, who may form, sustain or interrupt budgetary practices in a given setting.

As the research is directed towards the selection of in-depth enquiry of specific setting infused with culture, values, perception and ideology, it might cause to diminish the researcher's analytical objectivity and independence of the research.

As budgetary practices are product of human interaction, it is important to note that practitioners should be concerned with what agents do in actual practice and their inactions, influences and power relations in budgeting practices, which might not align with the structural forces enlisted in the budgeting. It would be of interest for future empirical research to explore the interplay between the diverse interests of organisational agents and agents beyond the individual organisations.

This study contributes to the literature on management control practices by documenting the importance of understanding the “practice” through relational thinking of all three concepts is emphasised, such interrelated theoretical insights are seldom used to understand accounting practices. This research emphasises the importance of bringing out the microprocessual facets of management control to open up its non-conscious, non-strategic and non-rationalist forms.

This study explores how a hospital works, which is important for further enhancing hospital performance. Following the introduction of a Hospital Planning Centre (HPC), changes are explored in a hospital in terms of integration (the coordination and alignment of tasks), differentiation (the extent to which tasks are segmented into subsystems), rules, coordination mechanisms and hospital performance.

A case study was conducted examining the hospital’s social network, rules, coordination mechanisms and performance both before and after the introduction of the HPC. All planning and execution tasks for surgery patients were studied using a naturalistic inquiry and mixed-method approach.

After the introduction of the HPC, the overall network structure and coordination mechanisms and coordination mechanisms remained largely the same. Integration and certain rules changed for specific planning tasks. Differentiation based on medical discipline remained. The number of local rules decreased and hospital-wide rules increased, and these remained largely in people’s minds. Coordination mechanisms remained largely unchanged, primarily involving mutual adjustment and standardization of work both before and after the introduction of the HPC. Overall, the hospital’s performance did not change substantially. The findings suggest that integration seems to “emerge” instead of being designed. Hospitals could benefit, we argue, from a more conscious system-wide approach that includes collective learning and information sharing.

This exploratory study provides in-depth insight into how a hospital works, yielding important knowledge for further research and the enhancement of hospital performance.

The purpose of this paper is to develop propositions explaining the influence of individual goals and social preferences on human decision making in transport planning. The aim is to understand which individual goals and social preferences planners pursue and how these influence planners’ decisions.

Propositions are developed based on investigation of decision making of transport planners in a Dutch logistics service provider using multiple data collection methods.

The study shows how decision making of transport planners is motivated by individual goals as well as social preferences for reciprocity and group identity.

Further research including transaction data analysis is needed to triangulate findings and to strengthen conclusions. Propositions are developed to be tested in future research.

Results suggest that efforts to guide planners in their decision making should go beyond traditional (monetary) incentives and consider their individual goals and social preferences. Moreover, this study provides insight into why transport planners deviate from desired behaviour.

While individual decision making plays an essential role in operational planning, the factors influencing how individuals make operational planning decisions are not fully understood.

The purpose of this paper is to present the results of a critical analysis of the disability models developed to date and of how they function in practice. Furthermore, it aims to answer the following question: which model of disability (MD) will provide the most suitable foundation for any course of action undertaken in the process of planning accessible tourism development in the future?

In the first stage of the study a critical analysis of the MDs described in the literature as well as in selected reports and expert opinions relating to people with disability (PwD) was performer. These findings then became the basis for the second stage of the study which focuses on identifying attitudes within society towards the types of tourism on offer connected to the analysed MDs. The applied research methods include an analysis of a survey (2013, 2014) carried out face-to-face and on the SurveyMonkey web site. The study group consisted of 619 people (from Poland, Russia, Germany, Portugal, Slovakia, Canada, Tunisia and Great Britain).

The great diversity of disabilities makes finding a universal solution in the creation of accessible tourism supply a complex task. This supports the need for a flexible “mix of various models” aimed at finding optimal solutions and the personalisation of tourism. In this context the greatest potential in the development of accessible tourism are models which are a synthesis of many determiners of disability such as the biopsychosocial or the geographical model of disability. The dynamics of accessible tourism development is likely to be increasingly influenced by the economic model, reflecting current trends for the personalisation of tourism supply.

The survey was carried out mainly within the European Community, the exception being respondents from Irkutsk in eastern (Asian) Russia. In order to gain a global view of the development of accessible tourism, research should be performed in countries representing all continents or tourist regions. Additionally, reflecting the definition of accessible tourism its beneficiaries – PwD – should participate in decision-making processes. Tourism service providers who are directly engaged in tourism supply also have a role to play. Their opinions and attitudes towards the development of accessible tourism determine its very nature in reality.

The survey on attitudes in society regarding the organisation of tourist trips for PwD confirmed conclusions from the analysis of the practical implications of various disability models in the creation of tourism supply that a single universal, optimal solution does not exist. All of the described MD can be applied in the development of a diverse tourism supply. The proposed model “diversification of supply […]” is the theoretical basis for the conscious development of accessible tourism in practice which in accordance with changes observed in the tourism market is undergoing increasing diversification and personalisation.

In each of the tourism supply for PwD types the economic model of disability based on the identification of PwD needs and surrounding society is important. The number of PwD and the scope of necessary services, social support (PwD often travel accompanied by one to three people) is determined by income in all the sectors identified in the structure of tourism supply. From the economic point of view, awareness of different types of disability and the diverse models describing it are significant aids in the segmentation of tourism supply and placement of products accessible to PwD on the tourism market.

The paper presents a new, critical perspective on the selected MD, the key to which is the search for optimal solutions in the development of accessible tourism. The analysis performed indicated the need for a synthesis of paradigms at the core of the conceptualisation of particular models, including those often regarded as being contrary (medical and social). The results of studies would give tourism providers important data on an increasingly competitive tourism market, and also affect changes in how PwD, the elderly, are viewed, from the category of “relatively poor” to “attractive, using a wide range of services”.

The purpose of this paper is to examine the purchase behavior of consumers towards green products by adapting and extending the theory of planned behavior with the inclusion of three pertinent environmental factors posited to reflect environmental consciousness in the form of environmental concern, environmental knowledge and environmental values.

The data was collected from 410 consumers at shopping malls with retail stores selling green and non-green products in a developing country using cluster sampling and analyzed using covariance-based structural equation modeling.

The findings of this study indicate that environmental factors reflecting environmental consciousness positively influence consumers’ attitude towards purchasing green products, wherein consumers’ environmental values have a stronger influence than their environmental concern and environmental knowledge. The findings also reveal that subjective norm, attitude and perceived behavioral control toward purchasing green products positively shape green purchase intention. The same positive effect is also witnessed between green purchase intention and behavior. However, perceived behavioral control towards purchasing green products had no significant influence on green purchase behavior.

This study suggests that green marketers should promote environmental consciousness among consumers to influence and shape their planned behavior towards green purchases. This could be done by prioritizing efforts and investments in inculcating environmental values, followed by enhancing environmental knowledge and finally inducing environmental concern among consumers. Green marketers can also leverage subjective norm and perceptions of behavioral control toward purchasing green products to reinforce green purchase intention, which, in turn, strengthens green purchase behavior. This green marketing strategy should also be useful to address the intention–behavior gap as seen through the null effect of perceived behavioral control on purchase behavior toward green products when this strategy is present.

This study contributes to theoretical generalizability by reaffirming the continued relevance of the theory of planned behavior in settings concerning the environment (e.g. green purchases), and theoretical extension by augmenting environmental concern, environmental knowledge and environmental values with the theory of planned behavior, resulting in an environmentally conscious theory of planned behavior. The latter is significant and noteworthy, as this study broadens the conceptualization and operationalization of environmental consciousness from a unidimensional to a multidimensional construct.

The paper aims to elucidate the potential of a socio-cultural approach to social marketing. Drawing on a practice-theoretical understanding of change, the paper discusses how a socio-cultural approach can inform social marketing and enhance the possibilities of the field to address complex, multifaceted issues that require changes beyond the individual.

While the paper is conceptual in nature, it uses an illustrative example of food waste as the basis for an investigation of what a socio-cultural approach, rooted in practice-theoretical understanding of change, means for social marketing.

The paper is conceptual in nature but highlights new opportunities for social marketing connected to a socio-cultural approach foregrounding practice changes. The paper introduces potential roles that social marketers can adopt to initiate and support practice changes in the context of food waste.

The paper emphasises the importance of focussing on the socio-culture and practices connected to the issue in question, both when scoping for insight and when developing the ways to address it.

By integrating a practice-theoretical understanding of change, social marketing and food waste literature, the paper offers novel insights about the potential of adopting a socio-cultural approach to social marketing. The paper discusses a socio-cultural approach to social marketing in context, emphasising the roles social marketers can play in practice changes.

The “tourism living systems” (Tourism Living System – TLS) concept is underdeveloped, with limited relevant theoretical analysis to understand how it can support the transformations of tourism systems towards healthy communities and places. This paper aims to conceptualise TLSs and key stakeholder roles for enacting regenerative tourism using a living systems perspective.

Knowledge synthesis and co-production were used to identify the conceptual framework and its applications. Knowledge synthesis was undertaken through a scoping review of the regenerative tourism literature and supplemented by a consultation exercise with leading regenerative tourism practitioners. Co-production of knowledge involved case study research to assess the conceptual framework's practical applications and revise it with regenerative tourism practitioners.

The study revealed that regenerative tourism is informed by living systems' thinking. The authors identify five diverse, interdependent and interconnected stakeholder roles from the case studies and scoping review. All stakeholder roles are vital for constituting tourism systems that contribute to the healthy evolution of social-ecological systems.

Real-world case study applications of the TLS framework will guide tourism stakeholders who seek to adopt regenerative tourism approaches.

The study contributes to developing new frontiers in tourism stakeholder roles and paradigms with implications for regenerative tourism futures. The TLS framework challenges industrial conceptions of tourism by proposing a shift in stakeholder roles from extraction to generating new life to survive, thrive and evolve.

The purpose of this paper is to examine the mindset shift, systems change and boundary spanning practices needed to transition to a regenerative approach in tourism. The paper seeks to deliver concrete ways to shift thinking and transition to a regenerative paradigm.

This viewpoint paper defines regenerative tourism, explores its principles and the levers for driving transformational change in tourism. It outlines what a conscious approach to regenerative tourism entails and outlines working principles for regenerative tourism. The paper concludes by identifying five key areas for reflection that seek to challenge established thinking and practice.

The reinvention of tourism requires work in three key areas: systems change, mindset shift and practice. Three findings are summarised as: (1) Regenerative tourism requires a shift in social-ecological consciousness and depends on our capacity to evolve our thinking from “me” to “we” and to develop compassion, empathy and collaborative action. (2) Scientific management is inconsistent with the transition to regeneration. Tourism must be managed as a complex adaptive system and overcome the challenges of individualism, reductionism, separation and marketisation associated with scientific thinking. (3) Regenerative tourism requires a deeply engaged bottom-up approach that is place-based, community-centred and environment-focused.

This paper shares the reflections, working principles and recommendations of The Tourism CoLab and is based on 30 years of experience as a consultant, policy analyst, educator, researcher, professor and now as founder of two tourism social enterprises. With the luxury of reflection and the distance from higher education that many do not have, the author shares her approach to shifting mindsets and driving transformative change.