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This study aims to assess the relationships between cultural travel motivation, two dimensions of authenticity and satisfaction of domestic tourists visiting Sirince in Turkey. Given the structure of the model, authenticity is two latent variables, indirectly affecting satisfaction.

The research takes a predictive and explanatory approach rather than theory confirmation. Partial least squares (PLS) algorithm was used to assess the multiple mediation. The data were collected from 391 domestic visitors through a self-administered questionnaire.

The research highlights that two dimensions of authenticity have a statistically mediating influences on the relationship between cultural travel motivation and satisfaction. Furthermore, while cultural travel motivation is the most important predictor of satisfaction, object-based authenticity has emerged as an antecedent variable that deserves to be given the highest importance. Finally, first time visitors and repeaters did not differ across all relationships in the model.

The fact that the data were collected only from Sirince can be considered as geographical limitations of the study. Another limitation is that due to the ongoing COVID-19 pandemic, the data were obtained only from domestic tourists visiting Sirince.

The study on the multiple mediating roles of authenticity in the relationship between motivation factor alongside satisfaction revealed a variety of application opportunities, particularly for destinations attempting to position themselves as authentic. Accordingly, authenticity concept gains significance in tourism industry more often because unique experiences at the visited destinations can satisfy the individuals in search of their self-identity.

Furthermore, transformation of authentic places into tourism destinations develops cultural values in line with expectations of tourists. However, this transforms domestic cultural factors into commercial products by eroding their significance in the eye of local residents. This invites artificiality by drifting apart from originality of cultural elements. Each element serves as part of authenticity is indeed away from authentic experience even though it is regarded as an authentic experience from tourists’ perspective because it diverts from its reality. Establishing balance between tourists’ travel motivations and their expectation from authentic destination is substantially important to satisfy their sensational and sentimental expectations. In addition to the ones mentioned above, managers should take an active role in promotion and focus on sponsorship activities to highlight the authenticity of Sirince; begin reconstruction works by considering the original architecture specific to the region; and pay attention to the compatibility of the new architectural texture with the destination character. As stated in the study of Genc and Gulertekin Genc (2021), special attention should be paid to the harmony between the architectural texture and the destination feature. Finally, considering that authenticity has a mediating role between cultural travel motivation and satisfaction, authentic values should be highlighted in promotional videos.

There has been very little research into the role of the dimensions of authenticity in mediating the relationship between cultural motivation and satisfaction. Unlike previous studies on authenticity and tourism, this research attempted to examine the relationship between cultural travel motivation and satisfaction by involving two dimensions of authenticity into the model.

This paper aims to offer insight into how strategies within the accounting profession, which has been becoming more global, might be changed by the recent outbreak of the Second Cold War between the West and the Rest of the World.

We explore the strategies of those who called themselves “Confucian accountants” in China, a country which has recently discouraged its state-owned enterprises from using the services of the Big 4. We do this by employing qualitative research methods, including reflexive photo interviews, in which Big-4 accountants, recognised as the most Westernised accounting actors in China, and Confucian accountants are asked to take and explain photographs representing their professional lives. Bourdieu’s notions of “economy of practices” and “vision-of-division strategy” are drawn upon to understand who the Confucian accountants are and what they do strategically in their pursuit of a higher revenue stream and improved social standing in the Chinese social space.

The homegrown Confucian accountants share cultural-cognitive characteristics with neighbouring social actors, such as their clients and government officials, who have been inculcated with Confucianism and the state’s cultural confidence policy in pursuit of a “socialist market economy with Chinese characteristics”. Those accountants try to enhance their social standing and revenue stream by strategically demonstrating their difference from Big-4 accountants. For this purpose, they wear Confucian clothes, have Confucian props in their office, employ Confucian phrases in their everyday conversations, use Confucian business cards and construct and maintain guanxi with government officials and clients.

This paper is the first attempt to explore Confucian accountants’ strategies for increasing their revenue and social standing at the start of the Second Cold War.

Gender-diverse people experience unique cultural and interpersonal stigma in mainstream society and sometimes within their own communities; they face allegations of inauthenticity based on their nonconformity to either cisnormative or transnormative gender regimes. Based on 21 in-depth life history interviews, we unveil the intricate interactional process of negotiating identity and authenticity in the biographical work of gender-diverse individuals. In this study, gender-diverse people engaged in a “gender audit” with their gender-diverse interviewer. Gender audits yield verbal performances of gender with oneself and others. Ambiguity was “accounted for” or “embraced and created” in their biographical work to organize their life stories and undermine binary essentialism – a discourse that was “discursively constraining.” Gender audits took place in participants' day-to-day lives, either through self-audits, questioning from others, or both. In the final analysis, we assert that we all engage in gender auditing. Gender audits are intersubjective sites of domination, subordination, resistance, and social change. Gender diversity, then, can be viewed as a product of gender in flux.

In Thailand, the number of higher education institutions (HEIs) offering international programmes has surged dramatically. Internationalisation is seen as key to competing in the higher education market, modernising educational programming, and generating new streams of revenue. Yet, such rapid change is disorientating for the internationalisation of higher education (IHE) in the Thai context. That said, there is little disagreement on what it is not; it is not Thai. This chapter investigates apparent efforts to ‘de-place’ Thailand from IHE and considers how these attempts may connect to (post-)colonial tensions between sovereignty and civilisation. Through a synthesis of scholarship in the areas of higher education, cultural geography and Thai studies, the authors construct a framework for exploring how IHE is both imagined and experienced in Thailand. In particular, they re-examine datasets from studies they conducted with stakeholders over recent years, including executive leadership, international faculty members, and university students. Through a series of narrative portraits, a dialogue of voices is constructed that reflect distinct orientations to ‘Thainess’ in the IHE. The authors argue that a wider and more inclusive orientation to internationalisation is not only respectful of local identity but is enhanced by it. Ultimately, the hope of this study is to offer a vision of what an ‘emplaced’ idea of IHE in Thailand might look like, one grounded in an orientation unique to a particular place with its own cultural and social coordinates.

This study investigates how firms’ awareness of sustainability affects the revision of their internationalization strategy. Adopting a resource-based view (RBV) approach, the authors argue that sustainable-oriented firms have a higher propensity to de-internationalize (i.e., to go back to their home country) when confronted with the need to relocate foreign manufacturing subsidiaries, as the shortening of value chains would allow the reduction of transportation emissions and enhanced corporate image as green-oriented entities. Furthermore, the authors explore the role exerted by a stringent regulatory setting in the home country on the likelihood of de-internationalization. The empirical test conducted on a sample of relocations performed across European nations in 2002–2014 reveals that multinational enterprises (MNEs) – regardless of their sustainability orientation – have a higher probability to de-internationalize when their home countries have strict institutional contexts in place.

This study explores whether targeted microcredit can effectively alleviate households’ multidimensional relative poverty (MdRP) in rural China in the new era following the poverty elimination campaign and discusses it from a gendered perspective.

This study applies a fixed-effects model, propensity score matching (PSM) and two-stage instrumental variable method to two-period panel data collected from 611 households in rural western China in 2018 and 2021 to explore the effects, mechanisms and heterogenous performance of targeted microcredit on households’ MdRP in the new era.

(i) Targeted microcredit can alleviate MdRP among rural households in the new era, mainly by reducing income and opportunity inequality. (ii) Targeted microcredit can promote women’s empowerment, mainly by enhancing their social participation, thereby helping alleviate households’ MdRP. The effect of the targeted microcredit on MdRP is more significant in medium-educated women households and non-left-behind women households. (iii) The MdRP alleviation effect is stronger in villages with a high degree of digitalization.

Learn from the experience of targeted microcredit. Accurately identify poor groups and integrate loan design into financial health and women empowerment. Particularly, pay attention to less-educated and left-behind women households and strengthen coordination between targeted microcredit and digital village strategies.

This study clarifies the effect of targeted microcredit on women’s empowerment and households’ MdRP alleviation in the new era. It also explores its various effects on households with different female characteristics and regional digitalization levels, providing ideas for optimizing microcredit.

This study aims to analyse the differences between professional interaction mediated by video conferencing and direct professional interaction. The research identifies diverging interests of office workers for the purpose of addressing work ethical and business ethical issues of professional collaboration, competition, and power in future hybrid work models.

Based on 28 qualitative interviews conducted between November 2020 and June 2021, and through the theoretical lens of phenomenology, the study develops explanatory hypotheses conceptualising four basic intentions of professional interaction and their corresponding preferences for video conferences and working on site.

The four intentions developed on the basis of the interviews are: the need for physical proximity; the challenge of collective creativity; the will to influence; and control of communication. This conceptual framework qualifies a moral ambivalence of professional interaction. The authors identify a connectivity paradox of professional interaction where the personal dimension remains unarticulated for the purpose of maintaining professionality. This tacit human connectivity is intertwined with latent power relations. This plasticity of both connectivity and power in direct interaction can be diminished by transferring the interaction to video conferencing.

The application of phenomenology to a collection of qualitative interviews has enabled the identification of underlying intention structures and the system in which they affect each other. This research identifies conflicts of interests between workers relative to their different self-perceived abilities to persevere in competitive professional interaction. It is therefore able to address consequences of future hybrid work models at an existential and societal level.

While extant research does mention performance management systems as antecedent to a management accountant’s role, and that there is tension between both, there is little detailed research. Thus, this paper aims to investigate the extent to which a performance management system interacts with the role of a management accountant.

The study is a cross-sectional field study, using interviews with paired management accountants and operative managers in 16 multinational organisations in Germany. The perspectives of both management accountants and operative managers are analysed separately. The role episode model theoretically informs the study.

The findings reveal management accountants distinguish between three roles of scorekeeping, controlling and business support, similar to prior literature. By contrast, operating managers are concerned with the value-adding and non-value-adding character of activities and thus support a dichotomy of management accountants’ roles. Drawing upon the role episode model, this study elucidates the interplay between performance management systems and the roles of management accountants, which encompass both role-taking and role-making dynamics. Additionally, this study contributes to management control literature by operationalising the components of a performance management system framework and linking them to the role of management accountants, as proposed by role antecedents in previous literature. The study also uncovers factors influencing role-taking and role-making, alongside examining the repercussions of role consensus or conflict based on the interaction with the operating manager.

This paper is subject to the normal limitations of case study research and generalisation. The findings may also be influenced by the cultural context of the study.

An updated role episode model is presented, highlighting further performance management systems’ components. The study also reveals factors enabling and/or inhibiting the management accountants’ business support role and the impact of role consensus/conflict.

Despite being a Muslim-dominated country, Bangladesh has widely embraced traditional microfinance since its inception in the mid-1970s. However, Islamic microfinance, which has a lot to offer to the poor, is still in its infancy and has yet to gain momentum in the country. Therefore, the purpose of this study is to analyze the importance of Islamic microfinance and propose alternative Shariah-compliant microfinance models in Bangladesh.

This study is based on the desk research method, which relies on existing literature to collect secondary data on key concerns of traditional microfinance programs. In addition, institutional-level secondary data were also collected from the Microcredit Regulatory Authority (MRA) of Bangladesh. Guided by the Maqasid-al-Shariah, this study then proposes several Islamic microfinance models to overcome selected challenges faced by the microfinance industry in Bangladesh.

This study suggested three composite Shariah-compliant microfinance models, which are likely to help the underprivileged and thus ensure the achievement of the sustainable development goals in Bangladesh. The first model explained how the operational strategy of incumbent microfinance institutions (MFIs) could be restructured, while the second proposed the organizational strategies for establishing a new MFI. The third model used the notion of Sadaqah (charity) to address the multiple borrowing issues of the industry. Meanwhile, the successful transformation of the conventional microfinance industry to an Islamic one is dependent on the effective collaboration between the regulatory authorities, practitioners and MFIs.

Albeit the paucity of literature on the topic, the findings of this study will guide policymakers/practitioners in designing relevant microfinance models to help transform conventional microfinance into Islamic microfinance in Bangladesh.