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The aim of this study is to identify the travel constraints of people with special needs (PwSN) and the strategies used to overcome them. The article also intends to analyze the differences in travel constraints and negotiation strategies according to the type of disability and/or special need.

A qualitative study was conducted in which a sample of PwSN (people with disabilities – mobility, sensory and cognitive – seniors and people with food allergies) were interviewed in depth.

PwSN face a wide range of constraints when engaging in tourism activities. These constraints are very diverse and influence people with different intensity and have to be overcome using different negotiation strategies. However, differences in the constraints were observed according to the type of special needs.

One of the most significant practical implications of this research is the need for raising awareness regarding human diversity among tourism stakeholders. It is critical to link sectoral policies that are reflected in the social and business reality, creating public–private partnerships to raise the sharing of knowledge, equipment and services. By addressing the constraints that prevent PwSN from traveling, the tourism sector can create more opportunities for them to participate in social activities, improving their quality of life and contributing to a more sustainable and inclusive industry.

Traveling can present significant challenges for people with special needs, which affect the quality of their tourism experience. Despite growing academic attention to this issue in recent years, research in this field has primarily focused on specific aspects of disability. This study seeks not only to identify the barriers to travel faced by people with different special needs but also to explore the negotiation strategies used to overcome these barriers and the differences according to the type of special need.

This study aims to explore the different effects of inter-community group networks and intra-community group networks on group innovation.

The authors used a pooled panel dataset of 12,111 self-organizing innovation groups in 463 game product creative workshop communities from Steam support to test the hypothesis. The pooled ordinary least squares (OLS) model is used for analyzing the data.

The results show that network constraint is negatively associated with the innovation performance of online groups. The average path length of the inter-community group network negatively moderates the relationship between network constraint and group innovation, while the average path length of the intra-community group network positively moderates the relationship between network constraint and group innovation. In addition, both the network density of inter-community group networks and intra-community group networks can negatively moderate the negative relationship between network constraint and group innovation.

The findings of this study suggest that network structural characteristics of inter-community networks and intra-community networks have different effects on online groups’ product innovation, and therefore, group members should consider their inter- and intra-community connections when choosing other groups to form a collaborative innovation relationship.

Nature’s contribution to people (NCP) is a concept that specifically recognizes the relationship of “humans and the natural environment” similarly to concepts of “cultural landscapes” and consistent to “heritage.” These concepts are essential in incorporating a diverse range of stakeholders from different scales, which is important for policy and practice. The paper aims to review the existing peer-reviewed papers in the Philippines, using meta-analysis and systematic review. We addressed the significant interlinkages that help facilitate the transition and strengthen the correlation of cultural ecosystem services (CES) and NCP in a cultural landscape setting.

To distinguish and support claims for NCP from CES, we conducted a meta-analysis and systematic review based on the 30-existing peer-reviewed articles on the Philippine cultural ES in the lenses of “heritage” and “cultural landscape.”

The results generated a few numbers of the Philippine CES studies, yet it has increased cumulatively year by year consistent with previous international studies. We found that most studies are focused on topics associated with “Indigenous People, Ancestral Domains, Protected Areas/Landscapes, and Indigenous and Local Knowledge” on the linkages concurrently distinguishing NCP to CES, and may signify stronger economic valuation in uncovering the sociocultural dimensions of these scholarships through its relational values in the lenses of cultural landscape and heritage.

The authors limited the search to peer-reviewed journal articles published from online databases and did not consider Philippine University based and local publications to have a systematic review. This is to prevent underestimating the vast amount of CES literature and avoid gray literature that is not peer-reviewed; hence, being able to analyze and produce focused, yet, credible data.

In a generalizing perspective, NCP 1, 6, 8, 12, 13, 15, 16, 17 and 18 have the most realized positive correlations of the reporting categories to the Philippine CES studies. The majority of the context-specific perspective NCP has strong conceptual claims in the existing Philippine CES literature through the studies’ variables aside from NCP 3, 4, 5, 7, 8 and 11 that are still mostly in the nature of generalizing perspective.

In conclusion, our results imply that the previous and existing CES studies in the Philippines harbor more attributes presented by the NCP reporting categories. This is deemed more suitable, and may signify stronger economic valuation in uncovering the sociocultural dimensions of these scholarships through its relational values in the lenses of cultural landscape and heritage.

This paper examines how board structure influences real earnings management and the interaction effect of CEO narcissism on board structure-real earnings management relationship.

The authors used panel data derived from secondary sources from publicly listed firms in Kenya during 2002–2017. Hierarchical regression analysis was used to test the hypotheses.

The results indicate that board independence, board tenure and size have significant negative effect on real earnings management, while CEO duality positively affects real earnings management. Further, the interaction results show that CEO narcissism moderates the relationship between CEO duality and real earnings management.

The results suggest that real earnings management reduces when boards are independent, large and comprising of long-tenured members. However, when the CEO plays dual role of a chairman, real earnings management increases. The authors also find that when CEOs are narcissists, the monitoring role of the board is compromised.

The study adds value to the understanding of how board structure and CEO narcissism influence the monitoring role of the board among firms listed at Nairobi Securities Exchange.

At the beginning of the 21st century, a new class of information workers, the “information have-less” has risen. This class of workers alleviates the influence of information and communication technologies (ICTs) revolution on poverty and unemployment. The purpose of this study is to investigate the presence of this class of workers in Egypt and assess the size and potential growth of this category of workers.

The study clarifies the conceptual framework of the new division of labor, in the information age. The Central Agency for Public Mobilization and Statistics, American Chamber of Commerce in Egypt, Ministry of Communications and Information Technology and Information and Decision Support Center websites provided secondary data for this study. These data are used to assess the size of “the information have less” in Egypt.

The division of work and class, in the 21st century, depends on the level of skills possessed to work with ICTs. So, class and labor nowadays could be divided into self-programmable labor (Innovators). Information have-less labor class, adding value to the economy by learning skills and presenting repetitive work. Generic labor class, who cannot work with ICTs, and work in jobs, that do not need computers or other ICTs. The study has shown that the “information have-less” labor class is present in Egypt since the beginning of the 21st century, in all its categories; entrepreneurism, the service sector and the manufacturing sector. There are approximately 50% of this labor class in the service sector and only 13% of the information have-less works in manufacturing sector despite the great opportunities that Egypt has to expand manufacturing to absorb more employment. The inclusion of information technology (IT), in all domains, has not decreased employment in Western countries but has reallocated information have-less employment toward the service sector, and there would probably be the same effect in Egypt.

The study highlights the need for Egyptian policymakers to encourage the manufacturing and service sectors to provide huge working opportunities. The Egyptian government has to change the educational policies, at all stages, to include digital learning skills so IT can be incorporated in a wide range of economic activities. Further research includes: conducting a survey to measure the contribution of the entrepreneurial part of the information have-less employment in Egypt. In addition, a model may be developed, by the researcher to examine the reallocation of employees in Egypt.

Studying employment, in Egypt, using the conceptual framework of the information age is rarely being done.

This paper explores the way in which industrial pollution has been expressed in the narrative accounts of nature, landscape and industry by William Gilpin in his 18th-century picturesque travel writings. A positive description of pollution is generally outdated and unacceptable in the current society. The authors contrast his “picturesque” view with the contemporary perception of industrial pollution, reflect on these early accounts of industrial impacts as representing the roots of impression management and use the analysis to inform current accounting.

The research uses an interpretive content analysis of the text to draw out themes and features of impression management. Goffman's impression management is the theoretical lens through which Gilpin's travel accounts are interpreted, considering this microhistory through a thematic research approach. The picturesque accounts are explored with reference to the context of impression management.

Gilpin's travel writings and the “Picturesque” aesthetic movement, it appears, constructed a social reality around negative industrial externalities such as air pollution and indeed around humans' impact on nature, through a lens which described pollution as adding aesthetically to the natural landscape. The lens through which the picturesque tourist viewed and expressed negative externalities involved quite literally the tourists' tricks of the trade, Claude glass, called also Gray's glass, a tinted lens to frame the view.

The paper adds to the wealth of literature in accounting and business pertaining to the ways in which companies socially construct reality through their accounts and links closely to the impression management literature in accounting. There is also a body of literature relating to the use of images and photographs in published corporate reports, which again is linked to impression management as well as to a growing literature exploring the potential for the aesthetic influence in accounting and corporate communication. Further, this paper contributes to the growing body of research into the historical roots of environmental reporting.

This study investigated the travel intentions (TIs) of Chinese travelers and their utilization of virtual tourism technology during the Zero COVID-19 policy period by using a stimulus-organism-response (SOR) model. The study specifically examines the interplay between knowledge of policy, perception of risk, TI, usage of virtual tourism technology (UVTT) and the mediating role of personal values.

The data were collected from 333 Chinese travelers through an online questionnaire, and structural equation modeling (SEM) was employed to test the proposed hypotheses.

The study suggests that knowledge of policy and risk perception increase changes in personal values (PVs), which, in turn, affect Chinese travelers' TIs and the UVTT, with PVs playing a mediating role. Risk perception has a positive effect on the UVTT.

This study highlights the positive impact of tourism policy knowledge and risk awareness on individual values as a stimulus. Stakeholders need to implement industry-specific policies that are in line with scientific developments. Tourism managers should prioritize understanding the psychological reactions of tourists in crises and provide support to mitigate negative emotions. Anticipating changes in PVs is crucial, as instability affects tourists' behavior. The findings of the study also provide valuable insights for technology designers and underscore the substitutability of virtual technologies in improving the tourism experience.

This study is the first to examine the mediating role of PVs in the relationship between knowledge of policy, tourism risk perception (TRP), TI and the UVTT based on the SOR model. The insights gained from this analysis can assist policymakers and tourism managers in understanding the psychological changes of tourists, thereby facilitating the development of appropriate tourism planning.

This paper aims to investigate the risk of corruption in several countries based on the cultural dimensions of Hofstede and institutional quality (IQ).

Data was collected from the Corruption Perception Index, Hofstede index and Worldwide Governance Indicators in 92 countries. Structural equation modeling based on partial least squares was used to test the proposed model.

The findings support the fraud triangle theory, which states that high transparency of individualist cultural attitudes and institutional control mechanisms reduces the opportunities for fraud to occur. From this research, it is also concluded that culture is a factor that tends to be constant and difficult to change.

Research limitations include: First, it is limited to the number of samples, where the number of samples depends on the availability of data. However, only 92 countries intersect and have complete information. Second, this study only uses individualism from the Hofstede cultural dimension to see the risk of corruption.

The result of this study implicates the policymakers in government agencies to increase IQ to reduce the risk of corruption.

This is a preliminary study that discusses national culture (NC) and corruption, as well as the effect of the mediating variable, namely, the IQ. By including IQ, the authors hope that the impact of the effects of NC on corruption risk can be clarified.

This study aims to examine the nexus of corporate governance with firms' financial risk-taking behavior under the corporate social responsibility (CSR) disclosures in the context of non-financial listed firms of an emerging economy.

This study investigates the relationship between corporate governance as evaluated by an index and several financial risks, including idiosyncratic, default and systematic risks. The connection of corporate governance with financial risks is also studied while considering the moderation of CSR disclosures. The data are collected from 2014 to 2018 of 73 top 100-index listed non-financial firms of Pakistan Stock Exchange (PSX). Panel regression fixed effect and 2-step generalized method of moments techniques are applied to confirm the hypothesis along with the diagnostic tests to confirm that all outcomes of models must be authentic and reliable.

The study’s findings confirm that enhancing the overall corporate governance measures resulted in an augment in the firm’s risk due to weak control and regulations prevailing in emerging economies. Moreover, CSR disclosures enhance stakeholder information, lessen information asymmetry about management policies and mitigate the risk associated with operational uncertainties.

This study has a practical implementation to policymakers that effective monitoring and controlling measures facilitate the corporate management for minimizing the financial risks. Further, the study’s findings shed light that implementing corporate governance measures is not enough to mitigate financial risks until supervisory measures in the form of CSR disclosures are not taken to analyse corporate governance effectiveness.

This paper enhances the key findings in the literature by examining the role of corporate governance measures with respect to firms’ financial risks considering the moderating role of CSR disclosures. Furthermore, this research adds to the body of knowledge regarding the implementation of monitoring measures that assist in the mitigation of firms’ financial risks hence firm value.

Design-thinking (DT) in education has attracted significant interest from practitioners and academics, as it proffers new-age thinking to transform learning processes. This paper synthesises extant literature and identifies the current intellectual frontiers.

First, a systematic-literature-review was undertaken employing a robust process of selecting papers (from 1986 to 2022) by reading titles, abstracts and keywords based on a required criterion, backward–forward chaining and strict quality evaluations. Next, a bibliometric analysis was undertaken using VOSviewer. Finally, text analysis using RStudio was done to trace the implications of past work and future directions.

At first, we identify and explain 12 clusters through bibliometric coupling that include “interdisciplinary-area”, “futuristic-learning”, “design-process” and “design-education”, amongst others. We explain each of these clusters later in the text. Science, Technology, Engineering, Arts and Mathematics (STEAM), management education, design and change, teacher training, entrepreneurship education and technology, digital learning, gifted education and course development) Secondly, through co-word-analysis, we identify and explain four additional clusters that include “business education and pedagogy”, “content and learning environment”, “participants and outcome” and finally, “thinking-processes”. Based on this finding, we believe that the future holds a very positive presence sentiment for design thinking and education (DT&E) in changing the 21st century learning.

For investigating many contemporary challenges related to DT&E, like virtual reality experiential learning, sustainability education, organisational learning and management training, etc. have been outlined.

Academics may come up with new or improved courses for the implementation of DT in educational settings and policymakers may inculcate design labs in the curricula to fortify academic excellence. Managers who would employ DT in their training, development and policy design, amongst others, could end up gaining a competitive advantage in the marketplace.

This study conducted a comprehensive review of the field, which to our limited knowledge, no prior studies have been done so far. Besides, the study also outlines interesting research questions for future research.