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This paper aims to explore the reasons why descriptive phenomenology (DP) can provide an improved understanding of hospitality, tourism and event experiences. This is achieved through two objectives: first, by revealing the complexities and philosophical depths of DP; second, by providing a practical, stepped method that offers rigour and transparency.

This paper is based upon a study that explored the lived experience of the popular music festival-goer. It generally discusses the phenomenological philosophies of Husserl (1965 [1911]) and the descriptive phenomenological method in psychology of Giorgi (2009). It identifies not only some of the challenges and criticisms of DP but also the strengths of using a scientific approach to phenomenological research.

The philosophical strengths underlying DP afford a deeper understanding of the phenomenon being studied. The lived experience music festival study illustrates that the method of data collection and analysis highlights the intricacy of the philosophical debate and research findings. Although the bracketing, or epoché, method of DP has been criticised, the actual application is far more complex than trying to blank out prior knowledge. The aim is to ensure that it is the participants’ experiences that are used to identify the structure that is the phenomenon rather than the personal interpretation of the researcher.

It is recognised that researching the lifeworld affords a greater depth of understanding of experiences in people’s lives. One of the disappointments has been that one branch of phenomenological research, DP, has been underutilised and at times misunderstood in hospitality, tourism and event research. This paper aims to demonstrate and illustrate why and how DP should be considered in the future research of such experiences.

This paper aims to illuminate the possibilities of phenomenology in hospitality, enriching methodological rigor necessary to study holistic experiences, which are increasingly recognized as a central component of hospitality businesses.

It first presents the main tenets of phenomenology, along with its two orientations (descriptive and hermeneutic) and three associated methods (descriptive phenomenology, hermeneutic phenomenology and interpretive phenomenological analysis). Second, it undertakes a critical review of post-2010 hospitality and tourism phenomenological studies. Third, the author focuses on Giorgi’s phenomenological method in psychology and illustrates the main methodological aspects with the data gathered for the study on the user experience of hotel smartphone apps. Finally, it discusses challenges and suggests prospective areas for hospitality phenomenological research.

Phenomenology can address a variety of subjects in hospitality, ranging from hospitality guests and workers to business owners, entrepreneurs and members of larger communities.

For the academic audience, the paper demystifies philosophically rich methodology of phenomenology by highlighting its methodological aspects and practical applications. It also hopes to contribute to practitioners’ greater appreciation of phenomenological knowledge of lived experiences.

Recent news articles about pension funding issues highlight the importance of transparent financial reporting and disclosures for defined benefit pension plans. Using pension-related data for local governments in Michigan and Pennsylvania, we provide descriptive evidence regarding the actuarial methods and assumptions adopted and the factors that explain a government’s propensity to adopt optimistic actuarial methods and assumptions that reduce the annual required contribution. Our descriptive data suggests that actuaries are making aggressive assumptions for some governments' pension benefits. Our regression results also suggest there is an association between monitoring mechanisms, fiscal constraints, and socioeconomic factors and the choice of optimistic actuarial methods and assumptions that reduce the annual required contribution. The GASB should consider our findings as they determine whether existing standards should be clarified or whether allowable actuarial methods and assumptions should be restricted.

There is an increasing recognition in the public audit profession that the emergence of big data as well as the growing use of business analytics by audit clients has brought new opportunities and challenges. That is, should more complex business analytics beyond the customary analytical procedures be used in the engagement and if so, where? Which techniques appear to be most promising? This paper starts the process of addressing these questions by examining extant external audit research. 301 papers are identified that discuss some use of analytical procedures in the public audit engagement. These papers are then categorized by technique, engagement phase, and other attributes to facilitate understanding. This analysis of the literature is categorized into an External Audit Analytics (EAA) framework, the objective of which is to identify gaps, to provide motivation for new research, and to classify and outline the main topics addressed in this literature. Specifically, this synthesis organizes audit research, thereby offering guidelines regarding possible future research about approaches for more complex and data driven analytics in the engagement.

Phenomenology has a long tradition as a qualitative research method in the social and health sciences. The application of phenomenological methods to understand lived experiences and subjectivities offers researchers a rich tapestry of methodological approaches, often however, the availability of these methods to researchers is tempered as a result of inflexible ideas regarding their use. This article aims to highlight the uniting features between approaches.

The paper begins by offering a brief overview of the two traditions within phenomenology, the descriptive and interpretive approaches and traces the development of each one. It then presents an overview of the commonalities shared by both approaches in with particular reference to the philosophical and methodological cohesion between them.

Frequently, the literature fails to focus on how these methodologies can be used together, and instead foregrounds the ontological and methodological differences between them. While an overview of some of the more vociferous debates within phenomenology are included and acknowledged, the paper calls for a focus on the shared goals of the phenomenological project.

This article aims to illustrate that, while recognising differences, the two phenomenological traditions have more in common that unites them, and argues that once this is applied pragmatically, a multiplicity of phenomenological traditions are available to researchers.

Quantitative methods, especially statistical methods, play an increasingly important role in research of library and information science (LIS). For different journals, the uses of statistical methods vary substantially due to different journal scopes and aims. The purpose of this paper is to explore the characteristics of statistical methodology uses in six major scholarly journals in LIS.

Research papers that used statistical methods from the six major journals were selected and investigated. Content analysis method, descriptive statistical analysis method, and temporal analysis method were used to compare and analyze statistical method uses in research papers of the investigated journals.

The findings of this study show that there was a clear growth trend of statistical method uses in five of the investigated journals; statistical methods were used most in The Journal of the Association for Information Science and Technology and Information Processing & Management; and the top three most frequently used statistical methods were t-test, ANOVA test, and χ2-test.

The findings can be used to better understand the application areas, patterns, and trends of statistical methods among the investigated journals and their statistical methodology orientations in research studies of LIS.

The purpose of this study is to describe the development of market based accounting research (MBAR) published in Indonesia for 10 years. This study attempts to explain the topics of MBAR, research method used, the variables, between-variable relationship formed, and the units analysis used in MBAR. This research uses qualitative-descriptive method to create descriptive models of MBAR articles published in accounting journals that have been accredited with minimum grade of B. The analysis of 109 MBAR articles of five accounting journals shows that 10 MBAR themes are still potential. Among three methods in MBAR, the multivariate association study is dominant. Some papers use intervening and moderating model to explore the relationship between accounting data and capital market reaction. The results for each theme are described in a research map that shows the relationship between variables (constructs) of MBAR from three units of analysis. This paper finds some implications to MBAR research agenda in the future, especially for meta-analysis research and triangulation research, due to many inconsistencies of the MBAR findings in Indonesia. In addition, accounting standard research topic is still promising in the moment of accounting standards transition.

The statistical method plays an extremely important role in quantitative research studies in library and information science (LIS). The purpose of this paper is to investigate the status of statistical methods used in the field, their application areas and the temporal change patterns during a recent 15-year period.

The research papers in six major scholarly journals from 1999 to 2013 in LIS were examined. Factors including statistical methods, application areas and time period were analyzed using quantitative research methods including content analysis and temporal analysis methods.

The research studies using statistical methods in LIS have increased steadily. Statistical methods were more frequently used to solve problems in the information retrieval area than in other areas, and inferential statistical methods were used more often than predictive statistical methods and other statistical methods. Anomaly analysis on statistical method uses was conducted and four types of anomaly were specified.

The findings of this study can help educators, graduates and researchers in the field of LIS better understand the patterns and trends of the applications of statistical methods in this field, depict an overall picture of quantitative research studies in LIS from the perspective of statistical methods and discover the change patterns of statistical method applications in LIS between 1999 and 2013.

This study aims to design a proposed framework for evaluating university websites.

This study is an exploratory mixed research. It was an applied research in terms of objective and used the Delphi technique and systematic review and meta-analysis approaches. Data collection tools were done through library studies, Delphi checklist and observation. The statistical population of the research comprised 17 experts who are designers of university websites and 20 Iranian university websites selected from the Webometrics website. The statistical data were analyzed using fuzzy methods, descriptive and inferential statistical methods and the SWARA weighting method. Also, the statistical analysis software SPSS 20 and Excel 2016, TOPSIS engineering software and MAXQDA were used.

Findings indicated that the dimensions of the designed proposed framework in order of their weights are credibility (0.130), reliability (0.125), usability (0.120), website design (0.110), functionality (0.104), content (0.100), page design (0.0922), efficiency (0.082), Webometrics (0.070) and systematic evaluation (0.067). Mebrate’s (2010) framework had the highest overlap (mean = 74.65), and Webometrics (mean = 18.5) had the least overlap and dependency (mean = 19) with the proposed framework. In the evaluation of the 20 university websites of Iran selected from the Webometrics site, the University of Tehran was ranked first with a score of 82.7 and Shiraz University was ranked last with a score of 75.

This study provides a comprehensive proposed framework for evaluating university websites that eliminates the shortcomings of all models, frameworks and methods of university website evaluation that focused only on one or more dimensions of university websites.