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Social return on investment (SROI) has received increasing attention, both academically and professionally, since it was initially developed by the Roberts Enterprise Development Fund in the USA in the mid-1990s. Based on a systematic review of the literature that highlights the potential and limitations related to the academic and professional development of the SROI model, the purpose of this study is to systematize the academic debate and contribute to the future research agenda of blended value accounting.

Relying on the preferred reporting items for systematic reviews and meta-analyses approach, this study endeavors to provide reliable academic insights into the factors driving the usage of the SROI model and its further development.

A systematic literature review produced a final data set of 284 studies. The results reveal that despite the procedural accuracy characterizing the description of the model, bias-driven methodological implications, availability of resources and sector specificities can influence the type of approach taken by scholars and practitioners.

To dispel the conceptual and practical haze, this study discusses the results found, especially regarding the potential solutions offered to overcome the SROI limitations presented, as well as offers suggestions for future research.

This study aims to fill a gap in the literature and enhance a conceptual debate on the future of accounting when it concerns a blended value proposition.

Sex tourism is well documented in the literature, but what about porn tourism? Whether it is a Ping Pong show in Phuket or the Banana show in Amsterdam, porn and tourism have an encounter and gaze no different from the Mona Lisa in the Louvre or magnificent views of New Zealand’s Southern Alps. The paper aims to discuss these issues.

This paper explores the intersections of tourism, porn and the future as a conceptual framework.

Four intersections are derived from the conceptual framework. Intersection 1, the Future of Tourism, portrays the evolution of tourism and explores its technological future. Interaction 2, Porn in Tourism, distinguishes between soft- and hard-core porn tourism. Intersection 3, Portraying Porn as a Future Dimension, delves into futurism, science fiction and fantasy. The fourth intersection, the Future Gaze, conveys the thrust of the paper by exploring how technological advancement blends with authenticity and reality. Thus the porn tourist seeks both the visual and the visceral pleasures of desire. The paper concludes with four future gazes of porn tourism, The Allure of Porn, The Porn Bubble, Porn as Liminal Experience and Hardcore.

The originality of this paper is that this is the first paper to systematically examine porn tourism beyond sex tourism overlaying with a futures dimension. Porn tourists actively seek to experience both visual and visceral pleasures. Tourism and pornography both begin with the gaze. The gaze is an integral component of futures thinking. Technology is changing us, making us smarter, driving our thirst for liminal experiences. Like the transition from silent movies to talking pictures the porn tourism experience of the future is likely to involve more of the bodily senses.