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This bibliometric study provides an overview of research related to digital transformation (DT) in the tourism industry from 2013 to 2022. The goals of the research are as follows: (1) to identify the development of academic papers related to DT in the tourism industry, (2) to analyze dominant research topics and the development of research interest and research impact over time and (3) to analyze the change in research topics during the pandemic.

In this study, the authors processed 3,683 papers retrieved from the Web of Science and Scopus. The authors performed different types of bibliometric analyses to identify the development of papers related to DT in the tourism industry. To reveal latent topics, the authors implemented topic modeling based on latent Dirichlet allocation with Gibbs sampling.

The authors identified eight topics related to DT in the tourism industry: City and urban planning, Social media, Data analytics, Sustainable and economic development, Technology-based experience and interaction, Cultural heritage, Digital destination marketing and Smart tourism management. The authors also identified seven topics related to DT in the tourism industry during the Covid-19 pandemic; the largest ones are smart analytics, marketing strategies and sustainability.

To identify research topics and their development over time, the authors applied a novel methodological approach – a smart literature review. This machine learning approach is able to analyze a huge amount of documents. At the same time, it can also identify topics that would remain unrevealed by a standard bibliometric analysis.

Retailers recently have started communicating their corporate social responsibility (CSR) commitments to their consumers directly on social media. That is to say, CSR communication has expanded to social media that allow two-way communication, distinct from traditional CSR communication channels. As transparency has been recognised as a crucial factor influencing the effectiveness of traditional CSR communication, this study investigated its role in the social media context.

A two-level, single-factor (i.e. transparency of a mock retail company's CSR communication) between-subjects experimental design was employed, and 237 responses from an online survey were used for PROCESS macroanalysis.

Transparent CSR communication was found to increase the consumers' perceived CSR credibility and attitude toward the company, which influenced consumers' subsequent purchase intention (functionalistic outcome) and intention to respond to the CSR communication (constitutive outcome). The results of the study also corroborated that consumers' level of elaboration when processing CSR communication on social media depends upon their level of concern over the social issue.

The study extends the elaboration likelihood model (ELM) to CSR communication in the social media context by validating that consumers' level of information elaboration is determined by their level of concern over the social issue. In addition, it provides the first empirical support for the significance of transparent CSR communication on social media and explains the mechanism of transparency's influence. Transparency indirectly affects consumers' behavioural intentions by forming a favourable attitude toward a retailer. The findings can help retail practitioners communicate CSR commitments persuasively on social media. The study also integrates functionalistic and constitutive perspectives of social media CSR communication, which is notable and discussed in depth.

This study aims to provide a psychometrically sound measure intended to capture perceived/experienced sexism in the workplace, the perceived/experienced sexism scale (PESS). PESS is used to consider the effects of perceived experiences of benevolent and hostile sexism at work, as well their relationships with perceived organizational support and the job attitudes of job satisfaction and turnover intentions.

This study revised the Ambivalent Sexism Inventory (Glick and Fiske, 1996) to create and validate the PESS. Amazon Mechanical Turk was used to collect two samples (220 and 183) of perceptions of female employees.

Results suggest perceived organizational support and trust perceptions mediate the relationships between perceptions of sexism and organizational outcomes of job satisfaction and turnover intentions.

Existing measures of sexism are intended to identify and measure sexism by examining perpetrators’ actions or thoughts. However, researchers must make assumptions as to the effect such sexist acts or behaviors has on the target. Thus, this study provides a measure of sexism from the perspective of the target.

The paper provides a theoretical framework for interdisciplinary accounting scholars interested in performances of accountability in front of live audiences.

This is a processual case study of “Falkirk in crisis” that covers the period from September 2021 to September 2022. The focus of this paper is two-fan-Q&A sessions held in October 2021 and June 2022. Both are naturally occurring discussions between two groups such as are found in previous research on routine events and accountability. This is a theoretically consequential case study.

A key insight of the paper is to identify the practical and symbolic dimensions of accountability. The paper demonstrates the need to align these two dimensions when responding to questions: a practical question demands a practical answer and a symbolic question requires a symbolic answer. Second, the paper argues that most fields contain conflicting logics and highlights that a complete performance of accountability needs to cover the different conflicting logics within the field. In this case, this means paying full attention to both the communitarian and results logics. A third finding is that a performance of accountability cannot succeed if the audience rejects attempts to impose an unpalatable definition of the situation. If these three conditions are not met, the performance is bound to fail.

An important theoretical coontribution of the study is the application of Jeffery Alexander’s work on political performance to public performances of accountability.

The phenomenon explored in the paper (what the authors term “grassroots accountability”) has broad applicability to any situation in organizational or civic life where the power apex of an organization is required to engage with a group of informed and committed stakeholders – the “community”. For those who find themselves in the position of the fans in this study, the observations set out in the empirical narrative can serve as a useful practical guide. Attempts to answer a practical complaint with a symbolic answer (or vice versa) should be challenged as evasive.

This paper studies an engagement of elite actors with ordinary (or grassroots) actors. The study shows important rules of engagement, including the importance of respecting the power of practical questions and the need to engage with these questions appropriately.

This paper offers a new vista for interdisciplinary accounting by synthesizing the accountability literature with the political performance literature. Specifically, the paper employs Jeffery Alexander’s work on practical and symbolic performance to study the microprocesses underpinning successful and unsuccessful performances of accountability.

This article provides the first empirical study on the effects of the COVID-19 pandemic on sustainability reporting in US financial institutions using institutional, stakeholder and legitimacy theories.

The study used the independent sample t-test and Mann–Whitney U test throughout as well as OLS, random effects, fixed effects and heteroskedasticity corrected model to test the impact of the COVID-19 pandemic on sustainability reporting in the US financial sector. A sample from all listed US financial firms was used after controlling for both the Refinitiv Eikon sector classification and the NAICS sector classification.

Using U Mann–Whitney test and independent sample t-test the study revealed that the average ESG score for the pre-COVID19 period is 53% compared with 62.3% for the COVID-19 period, indicating that the sustainability reporting during COVID-19 is much higher compared with the pre-pandemic period. The findings of regression analysis also confirm that the US financial companies increased their sustainability reporting during the COVID-19 pandemic.

This study is an early attempt to look at how the COVID-19 epidemic has affected financial reporting procedures, although it is focused only on one area and other entity-related factors like stock market implications, company governance, internal audit practice, etc could have been considered.

This research offers useful recommendations for policymakers to create standards for regulators on the significance of raising sustainability awareness. The findings are crucial for accounting regulators as they work to implement COVID-19 and enforce required integrated reporting rules and regulations.

The study provides the first empirical evidence on the impact of the COVID-19 pandemic on sustainability reporting, by examining how US financial institutions approach the topic of sustainability during the COVID-19 pandemic and assessing the pandemic's current consequences on sustainability.

The purpose of this paper is to: (1) identify strategies to (re)establish organizational legitimacy which dominates the literature; (2) propose and empirically illustrate an analytical framework that establishes the linkages between the dimensions of purposefulness, transparency and participation identified in this literature review as important resources in the creation of organizational legitimacy.

Based on a review of the academic literature, we propose a three-dimensional conceptual framework for understanding and studying strategic communication in contexts of high sustainability pressure. The empirical material we use for illustration is the letters from the chief executive officer (CEO) and the chairman published in the integrated annual report of a Danish company that is well known for its focus on sustainability.

The analysis shows that all three dimensions, i.e. purposefulness, transparency and participation, are present in this data, which the authors find supportive of the theoretical argument that strategic communication needs to encompass all three concepts in order to appear legitimate in contexts of high sustainability pressure.

In recent years, there has been an increased focus on strategic communication of sustainability. However, there is still a lack of general consensus of what is understood by strategic communication in contexts of high sustainability pressure. Overlapping concepts and dimensions make operationalization difficult. This, for example, is a problem for corporations who are increasingly asked by their stakeholders to account for their sustainability activities and engage in conversations of strategic significance to their sustainability goals.

This paper aims to explore the role of personal relationships (friendships) in mitigating knowledge hiding behaviour between managers.

This study uses a phenomenological methodology by studying seven UAE-based firms. Furthermore, 30 semi-structured (15 dyadic) interviews with senior managers are undertaken. The senior managers were chosen from multiple industries including plastic, frozen food, logistics, etc.

Based on 30 semi-structured interviews and comprehensive data analysis, results reveal that the development of personal relationships between managers results in higher interpersonal trust, mutual loyalty, higher cooperation, strong mutual goals and cultivation of reciprocity. The result further states that these factors diminish knowledge hiding behaviour between them.

This study has some limitations. First, this study explores behavioural patterns concerning the United Arab Emirates culture only. Second, the results presented in this study should be quantitatively tested to demonstrate their generalizability.

Firms can use this study’s findings to understand how and why personal relationships between managers within firms diminish knowledge hiding behaviour.

There is a dire need for research exploring how knowledge hiding can be mitigated in firms. This paper addresses this gap by exploring the role of personal relationships in the knowledge hiding literature.

This study aims to explore why certain firms can transition successfully to more sophisticated accounting and management control systems than others.

This study uses 20 semi-structured interviews with senior executives of former and present SMEs in the construction industry and business advisory firms to explore the factors behind making sophisticated control systems a permanent organizational feature.

Sophisticated control systems function based on the compliance of lower-level employees, whose lack of buy-in is a major hurdle for smaller firms. Foundational controls of basic human resources and systematic communication routines facilitate their buy-in through accountability, participation and information-sharing, without which firms fail to transition successfully to sophisticated control systems.

The results are based on firms in a single industry and subject to the limitations of cross-sectional research. The transition strategy to more sophisticated control systems is important. This study suggests that foundational controls are necessary to successfully transition to more sophisticated controls.

This study focuses on smaller firms seeking to transition to more sophisticated control systems. This study identifies the key roadblock of noncompliance by lower-level employees, elaborates the role of foundational controls and describes the underlying mechanism behind gaining employee buy-in.

To combat climate change and safeguard a liveable future, humanity needs fundamental and rapid social change. The purpose of this paper is to show, why and how climate communication can play an important role to nurture the public engagement needed for this change, and to explore, what higher education for sustainability can learn from climate communication.

The scientific evidence base on climate communication for effective public engagement is summarised into 10 key principles, including “basing communication on people’s values”, “conscious use of framing” and “turning concern into action”. Based on the author’s perspective and experience in the university context, implications are explored for sustainability in higher education.

The study provides suggestions for teaching (e.g. complement information with consistent behaviour by the lecturer, integrate local stories and provide students with basic skills to communicate climate effectively), for research (e.g. make teaching for effective engagement the subject of applied research), for universities’ third mission to contribute to sustainable development in the society (e.g. provide climate communication trainings to empower local stakeholders) and greening the campus (develop a proper engagement infrastructure, e.g. by a university storytelling exchange on climate action).

The study provides an up-to-date overview of climate communication research, which is in itself original. This evidence base holds interesting learnings for institutions of higher education, and the link between climate communication and universities has so far not been explored comprehensively.

Female entrepreneurship discussions will broaden and diversify as a result of global shifts. Studies of female entrepreneurship must take into account differences between male and female entrepreneurs due to the historical, cultural and social specificity of developing countries to narrow gender gaps, identify barriers, fine-tune support systems, release dormant potential and provide information for policymaking. This paper aims to measure and estimate the most crucial socioeconomic characteristics that Southeast Asian countries leverage to advance women’s business initiatives.

Using a panel data model whereby the Female Entrepreneurship Indicator Score serves as the dependent variable and the ten most important socioeconomic indicators serve as the independent variables. Ten southeast Asian countries are analyzed using the panel fixed effects approach of Method of Moments Quantile Regression (MM-QR) from 1980 to 2021.

It has been found by empirical panel quantile regression using the MM-QR method that the following indicators positively affect female entrepreneurship in southeast Asian countries: the assets indicator, the pay indicator, the workplace indicator, the mobility indicator and the a woman can sign a contract in the same way as a man indicator. But the parenthood indicator, the unemployment indicator, the school enrollment indicator, the men and women have equal ownership rights to immovable property indicator and the marriage indicator all have negative effects.

This paper uses a new method called MM-QR to look at how the most important socioeconomic factors affect female entrepreneurship in Southeast Asian countries. The results obtained will also add to and broaden the small amount of research that has been done on female entrepreneurs in developing countries.