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By focusing on Sustainable Development Goal 12 (SDG 12) and tourism automation, this perspective paper aims to investigate how tourism and automation will work to create a world in which tourism has more sustainable production and consumption patterns.

This perspective paper reviews the past developments of automation in tourism in the context of sustainable production and consumption patterns, the lessons learned from the COVID-19 pandemic and looks at the future of tourism and how automation will help it be more sustainable in terms of consumption and production patterns.

The insights from this analysis suggest that automation technologies will play a major role in both the supply and demand sides of the tourism and hospitality industry, encouraging increased tourism sustainability. While automation technologies will have the greatest impact on the supply side in the near future, as such technologies will be used to minimise waste and energy usage, creating large gains for environmental protection, the technologies will also benefit responsible consumption. Big data and analytical technologies will work in ways to ensure that consumers are nudged into consumer practices that are increasingly sustainable.

This perspective paper synthesises the literature on the subjects, namely, automation and SDG 12 in tourism, and points to important new future research agenda. This is one of the first papers in tourism to blend automation and SDG 12 literature to shed light on the use of automation in sustainable consumption and production in tourism.

通过聚焦于可持续发展目标12和旅游自动化, 本前瞻性文章旨在探讨旅游业和自动化如何共同创造一个让旅游产业拥有更可持续的生产和消费模式的世界。

本文回顾了旅游自动化在可持续生产和消费模式背景下的发展, 从COVID-19大流行中学到的教训, 并展望旅游业的未来以及自动化如何帮助其在消费和生产模式方面变得更加可持续。

根据分析, 自动化技术将在旅游和酒店业的供求两侧发挥重要作用, 促进旅游业的可持续性发展。虽然自动化技术在近期内将对供应侧产生最大影响, 因为这些技术将被用来最小化废物和能源使用, 为环境保护创造巨大收益, 但这些技术也将惠及负责任消费。大数据和分析技术将以确保消费者被引导向越来越可持续的消费实践。

本前瞻性论文综合了关于旅游中的自动化和可持续发展目标12的文献, 并指出了重要的新的未来研究议程。这是旅游业中第一批结合自动化和可持终发展目标12文献以阐明旅游中可持续消费和生产的自动化使用的论文之一。

Al centrarse en el ODS12 y la automatización del turismo, este artículo de perspectiva pretende investigar cómo el turismo y la automatización trabajarán para crear un mundo en el que el turismo tenga unos patrones de producción y consumo más sostenibles.

Este artículo de perspectiva revisa los desarrollos pasados de la automatización en el turismo en el contexto de los patrones de producción y consumo sostenibles, las lecciones aprendidas de la pandemia COVID-19, y examina el futuro del turismo y cómo la automatización le ayudará a ser más sostenible en términos de patrones de consumo y producción.

Las conclusiones de este análisis sugieren que las tecnologías de automatización desempeñarán un papel importante tanto en la oferta como en la demanda de la industria del turismo y la hotelería, fomentando una mayor sostenibilidad del turismo. Mientras que las tecnologías de automatización tendrán el mayor impacto en el lado de la oferta en un futuro próximo, ya que dichas tecnologías se utilizarán para minimizar los residuos y el uso de energía, creando grandes ganancias para la protección del medio ambiente, las tecnologías también beneficiarán al consumo responsable. Los macrodatos y las tecnologías analíticas funcionarán de manera que se incite a los consumidores a adoptar prácticas de consumo cada vez más sostenibles.

Este documento de perspectiva sintetiza la bibliografía sobre los temas, a saber, la automatización y el ODS12 en el turismo, y apunta a una nueva e importante agenda de investigación futura. Se trata de uno de los primeros trabajos sobre turismo que combina la literatura sobre automatización y ODS12 para arrojar luz sobre el uso de la automatización en el consumo y la producción sostenibles en el turismo.

This collaborative paper presents three case studies on four scholars' experiences with remote data collection. The authors highlight the challenges and strengths of online qualitative research across three disparate projects: an interdisciplinary exploration of matrilineal heritage, an examination of Irish women's sexual identity and an investigation of dress practices among Tz'utujil-Maya.

Qualitative researchers traditionally go into the field to explore and understand social phenomena. At the onset of the COVID-19 pandemic, while people faced the daily realities of a worldwide crisis from within their homes, remote data collection became a necessary strategy to pursue knowledge. As a result, researchers adapted to unknowns regarding recruiting, scheduling, technology, interviewing and analysis.

Participant and researcher experiences during the adaptation to remote interviewing yielded important lessons on research strategies.

Outcomes from these studies highlight the potential value of online data collection alongside the necessity for flexibility in designing and conducting qualitative research.

Today, with the increasing involvement of the environment and human beings business units, paying attention to fulfilling social responsibility obligations while making a profit has become increasingly necessary for achieving sustainable development goals. Attention to profit by organizations should not be without regard to their social and environmental performance. Social responsibility accounting (SRA) is an approach that can pay more attention to the social and environmental performance of companies, but it has many barriers. Therefore, the purpose of this study is to identify barriers to SRA implementation and provide strategies to overcome these barriers.

In this study, the authors identify barriers to social responsibility accounting implementation and provide strategies to overcome these barriers. By literature review, 12 barriers and seven strategies were identified and approved using the opinions of six academic experts. Interpretive structural modeling (ISM) has been used to identify significant barriers and find textual relationships between them. The fuzzy technique for order performance by similarity to ideal solution (TOPSIS) method has been used to identify and rank strategies for overcoming these barriers. This study was undertaken in Iran (an emerging market). The data has been gathered from 18 experts selected using purposive sampling and included CEOs of the organization, senior accountants and active researchers well familiar with the field of social responsibility accounting.

Based on the results of this study, the cultural differences barrier was introduced as the primary and underlying barrier of the social responsibility accounting barriers model. At the next level, barriers such as “lack of public awareness of the importance of social responsibility accounting, lack of social responsibility accounting implementation regulations and organization size” are significant barriers to social responsibility accounting implementation. Removing these barriers will help remove other barriers in this direction. In addition, the results of the TOPSIS method showed that “mandatory regulations, the introduction of guidelines and social responsibility accounting standards,” “regulatory developments and government incentive schemes to implement social responsibility accounting,” as well as “increasing public awareness of the benefits of social responsibility accounting” are some of the essential social responsibility accounting implementation strategies.

The findings of the study have implications for both professional accounting bodies for developing the necessary standards and for policymakers for adopting policies that facilitate the implementation of social responsibility accounting to achieve sustainability.

This paper creates a new perspective on the practical implementation of social responsibility accounting, closely related to improving environmental performance and increasing social welfare through improving sustainability.

Experts believe that the strategies mentioned above will be very effective and helpful in removing the barriers of the lower level of the model. To the best of the authors’ knowledge, for the first time, this study develops a model of social responsibility accounting barriers and ranks the most critical implementation strategies.

This study aims to explore the gender differences in working from home (WFH) experiences during the pandemic from the Australia’s construction workforce perspective. Specifically, it explores gender differences in terms of: (1) the respondents’ family responsibilities during the pandemic; (2) their WFH experiences prior to and during the pandemic; and (3) their perceptions of the impacts of challenges associated with WFH on their work activities and performance along with their self-reported work performance when WFH, overall satisfaction with WFH and preference for WFH post-COVID.

This study adopted a survey design to reach the targeted sample population, i.e. construction workforce in the Australian construction industry who has had experienced WFH during the pandemic. Data was collected using an online anonymous questionnaire survey.

The results show notable gender differences in various aspects including family responsibilities, workplace arrangements and perceptions of the impacts of the challenges associated with WFH on work activities and performance. Also, statistically significant associations are detected between gender and the respondents’ self-reported work performance when WFH, overall satisfaction with WFH and preference for WFH post-COVID.

Even prior to the COVID-19 pandemic, little is known about WFH experiences among construction workforce due to the low prevalence of regular and planned remote working in the industry. This is the first study sheds light on construction workforce WFH experiences using gender lenses. The findings have implications for construction-related firms continuing with WFH arrangement post the pandemic, which may include the formulation of policy responses to re-optimize their present WFH practices.

This study aims to develop and validate two scales: quiet quitting (QQ), measuring individual-level work disengagement, low organisational commitment and not going above and beyond in work, and quiet firing (QF), measuring employee perceptions of the degree to which their managers devalue them and when organisations intentionally create a situation to make them quit.

The scale development process involved item generation through literature search, review and interviews with working executives. The scales were then tested online by 264 participants from India.

In the quantitative analysis, the QQ and QF scales have good psychometric properties when tested with factor analysis, reliability analysis and Cronbach’s alpha. Furthermore, the convergent, discriminant and predictive validity of outcome constructs also showed significance.

This study found that the QQ and QF scales are highly reliable and exhibit good psychometric properties. To the best of the authors’ knowledge, this is one of the first studies to empirically develop and test the QQ and QF constructs and offer implications for organisations and managers.

Introduction: Skills are vital for the survival of an organisation to meet its objectives through producing goods and services. Due to their importance, they are among the sought-after aspects of employment. However, organisations need more skilled employees to bridge the gaps due to disruptions, shifts in consumer demands and needs, and transformations in the global world.

Purpose of the Study: This study aims to identify various skill gap in talent, competencies, and experience emerging in the hospitality sector. It will also present some challenges to the hospitality sector that faces due to the skill gap identified.

Industrial and Academic Justification of the Study: The study examines the needs and challenges from academic and industry perspectives. Hence, it provides significance for academics and industry to apply the findings to address skill gap.

Research Gap: Previous research has focused on different aspects of skills in other countries. This study will look at the issue globally and the recent trends emerging from disruptions and shifts in consumer behaviour.

Results and Findings: Though the study is ongoing, the findings show that specific skill gap exist, particularly in emerging technologies, digitisation, data, robotics, and various job openings from different countries’ perspectives, hospitality, and the tourism industry.

Practical Implications: The findings have implications for the tourism and hospitality industry as a whole, as well as individual organisations. The tourism and hospitality industry should apply these suggestions, such as operational skills, digital skills, and interpersonal skills in various sections of tourism and hospitality organisations

The study aims to identify and discuss influential aspects of corporate environmental disclosure (CED) literature, including key streams, themes, authors, keywords, journals, affiliations and countries. This review also constructs agendas for future CED research.

Using a bibliometric review approach, the authors reviewed 560 articles on CED from 215 journals published between 1982 and 2020.

The authors' insights are three-fold. First, the authors identified three core streams of CED research: “legitimization of environmental hazards via environmental disclosures,” “the role of environmental accounting in achieving corporate environmental sustainability” and “integrating environmental social and governance (ESG) reporting into the global reporting initiatives (GRI) guidelines”. Second, the authors also deployed a thematic map that classifies CED research into four themes: niche themes (e.g. institutional theory and environmental management system), motor themes (e.g. stakeholder engagement), emerging/declining themes (e.g. legitimacy theory) and basic/transversal themes (e.g. voluntary CED, environmental reporting and corporate social responsibility). Third, the authors highlighted important CED authors, keywords, journals, articles, affiliations and countries.

This study assists researchers, journal editors and consultants in the corporate sector to comprehensively understand various dimensions of CED research and practices and suggests potential emerging research areas. Although this paper appears to have been thoroughly conducted, using authors' keywords to identify themes was a key limitation. Thus, the authors call upon using a more comprehensive data mining technique that uses keywords in abstracts, titles and the whole body of papers and then identifies inclusive trends in CED literature.

The authors contribute to the extant accounting literature by investigating the organizational-level CED, both mandatory and voluntary, using a systematic and bibliometric literature review model to summarize the key research streams, themes, authors, journals, affiliations and countries. By doing so, the authors construct a future research agenda for CED literature.

This study aims to investigate how employee perspectives on the role of business, specifically capitalist beliefs, affect the corporate social responsibility (CSR)–reputation–employee behavior relationship.

A conceptual model was developed, and to test the model empirically, survey data were collected over two phases from 192 working professionals. Data were analyzed in SAS using Hayes’s PROCESS approach.

Results of this study reveal that the positive employee outcomes (i.e. affective commitment and reduced turnover intentions), resulting from CSR, through perceived employer reputation (i.e. an employee’s perception of how others view their firm), are diminished when employees have strong capitalist beliefs.

Building on the signaling and person–organization fit literatures, this study highlights the theoretical and managerial importance of recognizing employees’ ideological differences as well as the value of considering employee perceptions of reputation. Although many stakeholders value social responsibility, not all do, and a firm’s intended outcomes will vary depending on employees’ beliefs.

This study demonstrates that CSR not only affects institutional-level corporate reputation, as previously studied, but also affects employees’ behaviors through “perceived employer reputation”, or employee beliefs about how other stakeholders perceive the firm. Moreover, this study highlights the importance of understanding employee differences, including ideological differences, prior to engaging in certain types of CSR.

The purpose of this study is to provide a detailed demonstration of how artificial intelligence (AI) can be used to potentially generate valuable insights and recommendations regarding the role of accounting in addressing key sustainability-related issues.

The study offers a novel method for leveraging AI tools to augment traditional scoping study techniques. The method was used to show how the authors can produce recommendations for potentially enhancing organisational accountability pertaining to seasonal workers.

Through the use of AI and informed by the knowledge base that the authors created, the authors have developed prescriptions that have the potential to advance the interests of seasonal workers. In doing so, the authors have focussed on developing a useful and detailed guide to assist their colleagues to apply AI to various research questions.

This study demonstrates the ability of AI to assist researchers in efficiently finding solutions to social problems. By augmenting traditional scoping study techniques with AI tools, the authors present a framework to assist future research in such areas as accounting and accountability.

Replication is a primary self-correction device in science. In this paper, we have two aims: to examine how and when the results of replications are used in management and organization research and to use the results of this examination to offer guidelines for improving the self-correction process.

Study 1 analyzes co-citation patterns for 135 original-replication pairs to assess the direct impact of replications, specifically examining how often and when a replication study is co-cited with its original. In Study 2, a similar design is employed to measure the indirect impact of replications by assessing how often and when a meta-analysis that includes a replication of the original study is co-cited with the original study.

Study 1 reveals, among other things, that a huge majority (92%) of sources that cite the original study fail to co-cite a replication study, thus calling into question the impact of replications in our field. Study 2 shows that the indirect impact of replications through meta-analyses is likewise minimal. However, our analyses also show that replications published in the same journal that carried the original study and authored by teams including the authors of the original study are more likely to be co-cited, and that articles in higher-ranking journals are more likely to co-cite replications.

We use our results to formulate recommendations that would streamline the self-correction process in management research at the author-, reviewer- and journal-level. Our recommendations would create incentives to make replication attempts more common, while also increasing the likelihood that these attempts are targeted at the most relevant original studies.