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In recent years, tourists have been progressively increasing their interest in the natural environment and its enjoyment. The objective of this study was: (1) identify the underlying variables or motivational dimensions in ecotourism; and (2) analyze the demand segmentation in ecotourism.

The empirical analysis was carried out in “Puntilla de Santa Elena” Fauna Production Reserve in Ecuador. The sample consisted of 369 surveys obtained in situ. For the data analysis, a factor analysis and a nonhierarchical K-media segmentation were performed.

The results show six motivational dimensions in ecotourism: “Self-development and Interpersonal relationships,” “Building personal relationships,” “Escape and ego-defensive function,” “Marine nature,” “Terrestrial nature” and “Rewards.” Also, according to their motivations, three segments of ecotourists emerged: “Reward and escape,” “Marine nature” and “Multiple motives.”

The limitation is the temporality with which the study was carried out. Another limitation was the number of the samples used. As future lines of research, it is proposed to investigate the offer related to ecotourism products and services adapted to the demand segments found.

Among the practical implications, operators and companies linked to the tourism sector can plan more efficient strategies, adapted to the specific needs of each segment to improve the satisfaction of tourists and the intentions of returning to the destination, providing greater benefit to the tourists, to the sustainable development of the destination and the community.

The findings of this research can help public institutions and private companies to improve the tourism supply, create sustainable plans and potentially develop more efficient marketing planning. Protected areas will benefit from information about demand. The communities will be able to elaborate products according to the motivations and found segments. Administrators will be able to create sustainable management plans for ecotourism.

As ecotourism grows, it is vital to understand the ecotourists' motivations and segmentation to improve each segment service offering. This study presents original results of the motivations and segmentation of the demand for ecotourism based on a reserve area for the production of coastal marine fauna. To obtain valid results, a study was carried out in Ecuador, this being a country with a great variety of flora and fauna ideal for ecotourism.

Professional Identity Formation is the dynamic evolution to “think, act and feel” to become part of a professional community. This document presents the development and the study that aimed to assess the usability of a m-Learning Identity App (MLIA) focused on the formation of professional identity among undergraduate medical students.

MLIA development included four phases: Conceptual, prototype, pilot and implementation, before further deployment. The conceptual model was designed by eight faculty members from three Latin American universities. The prototype was developed and tested with stakeholders. The pilot was performed during 5 weeks before the implementation. Cross-sectional data collected during implementation from 138 medical students who completed a survey to assess the usability of MLIA are presented. During deployment, 977 posts were made on Professional Identity Formation, and examples of these posts are presented.

The prototype and pilot phases demanded improvements. The survey explored (1) Familiarity, (2) Perceived ease of use, (3) Perceived usefulness for Professional Identity Formation, (4) Satisfaction, (5) Intention to reuse (6) Digital aesthetics and (7) Safety. Results from the usability assessment suggest that students perceived MLIA as a secure space with positive aesthetics and ease of use.

Important limitations of the present study include, firstly, that it does not provide information on the effectiveness of the MLIA in shaping professional identity in medical students, it focuses exclusively on its development (conceptual model, prototype, pilot and implementation) and usability. Secondly, the study design did not consider a control group and, therefore, does not provide information on how the App compares with other strategies addressing self-reflection and sharing of meaningful experiences related to professional identity.

MLIA introduces a different approach to education, simulating a secure, easy-to-use, social media with a friendly interface in a safe environment to share academic and motivational moments, transitioning from being to becoming a professional.

Although many firms are investing considerable resources in building and designing strong and effective internal auditing (IA) to improve corporate governance and internal control processes, IA literature is still relatively fragmented. Therefore, this paper aims to provide a systematic review of studies on IA in 27 European countries and the UK.

Based on the Scopus database, 142 papers published between 1987 and 2022 were analyzed. This study focused on evaluating and analyzing the characteristics of literature and the themes investigated with a focus on four key aspects: governance, the effectiveness of IA, the relationship between internal auditors and other parties and risk management to provide directions for future research.

This study found that IA literature did not provide the integrated knowledge of internal audit functions (IAFs) and the factors that could contribute to their implementation as required. The results showed that the UK, Greece and Italy dominate the published literature in terms of the number of studies. There are a few studies that investigate IA in private institutions and nonprofit organizations. Interestingly, a vast majority of studies are not based on theoretical grounds. The results also showed that there is an absence of studies that discuss the impact of cultural and political systems as well as the demographic characteristics of auditors on the implementation of IAFs.

This study is useful for researchers, organizations and regulators because it contributes to the literature by highlighting the intellectual development of IA in the European countries and the UK, providing several directions for future studies. To the best of the authors’ knowledge, this research is the first study to use a systematic review approach in evaluating the intellectual development of IA research in European countries, identifying areas and elements that received less attention in previous studies and providing a roadmap for future studies.

Financial reports are the basis of economic decisions that affect organizational interests and shareholders. However, there is a severe research gap concerning the factors affecting the quality of financial information (such as audit report readability and tone). Therefore, considering the importance of presenting high-quality financial information, this study aims to investigate the impact of intellectual capital (IC) and its components on the audit report's readability and tone.

The multivariate regression model tests research hypotheses. Then, hypotheses are tested via a sample of 824 observations of the listed companies on the Tehran Stock Exchange (103 companies) from 2014 to 2021, using the multivariate regression model based on pooled data and fixed effects.

Results determine that customer capital (CC) and structural capital (SC) are likely to influence the audit report tone positively. In general, the IC and human capital (HC) negatively impact auditors' tone. More analyses also document that IC and its CC, HC and SC components positively and significantly affect audit report readability based on two readability indices, including FOG and text length. Finally, findings pertaining to the third readability index (Flesch index) reveal that only HC and SC are robust based on this measurement, whereas the IC and CC have a negative and significant impact on the readability of auditors’ reports.

To the best of the authors’ knowledge, this study is the first to address this issue in emerging markets, and it provides helpful insights for users, analysts and legal institutions regarding IC, which significantly affects audit report readability and tone.

This paper aims to investigate the role of bank reputation (via its proposed dimensions) in influencing bank trust and its subsequent effect on the loyalty of the customer. The study has also explored the moderating role of bank type (public vs private bank) in the relationship between the dimensions of bank reputation and bank trust.

A total of 651 questionnaires were distributed to the customers of public and private bank, whereas only 375 usable responses were obtained. Questionnaires were given to the respondents through the visit of few interviewers to several private and public banks in Delhi and NCR region during December 2019 to February 2020. A screening question was included in the beginning of the questionnaire (i.e. Do you trust your bank?). Non-random sampling technique was used for data collection, and the research design was cross-sectional. The proposed framework was tested with the help of structural equation modeling.

The findings of the study show that all the proposed dimensions (i.e. service quality, stability, customer centricism and corporate performance) of corporate reputation/bank reputation significantly affect bank trust. Also, the effect of bank trust on loyalty was found significant. Bank type emerged as a significant moderator between the dimensions of bank reputation and bank trust. It shows that the effect of service quality, stability, customer centricism and corporate performance on bank trust significantly differs in public vs private banks. Customer centricism is perceived to be high in private banks, whereas all the other three dimensions are obtained to be higher in public sector banks according to the findings of the study.

The presented framework in the study has covered all the significant antecedents of bank trust and its subsequent effect on loyalty. The findings of the paper are useful to several stakeholders, including bank managers, regulators, investors and depositors. The study shows that bank reputation affects trust and loyalty in the long run. This relationship can be used by bank managers for gaining the trust of customers and building loyalty. It also helps in making strategies by banks for targeting customers. Stability is a very crucial factor for a developing economy. The bank regulators can use these results for ensuring the soundness of the banking system and for providing a stable environment for customers. Bank depositors and investors can also use the findings of the study for analyzing the factors that affect their bank selection decision.

The present research shows that bank type moderates the relationship of the dimensions of bank reputation and bank trust in an emerging economy in Asia.

This paper aims to investigate the intersection between crowdfunding (CF), open innovation (OI) and responsible innovation (RI) and identify the emerging trends and gaps in research and new paths for CF research in the future. In addition, this paper proposes a conceptual framework and propositions.

This paper is structured in line with the systematic literature review protocol. After reading all the titles, keywords and abstracts, 172 papers focused on OI and RI were selected for this research. Finally, 27 papers that are based on dimensions related to responsible OI were selected for the study.

Due to CF's multidisciplinary nature, the scientific literature on the role of CF in endorsing responsible OI for shared value co-creation appears fragmented and redundant. Several emerging trends and gaps of research and new paths for CF research in the future arise regarding research methodology and theoretical perspective.

To the best of the authors' knowledge, this is the first study investigating the intersection between CF OI and RI.

Focusing on the adoption of Total Quality Management (TQM) principles in universities, this research paper explores how the “soft” dimensions of TQM trigger its “hard” dimensions considering them at the individual (micro-) and the university (meso-), and eventually at cluster (system-), levels.

Adopting a qualitative approach, this study presents an in-depth, longitudinal case study of University of Siena, one of the oldest Italian universities, that has been at the core of the research-based cluster on vaccines, today converged in the Tuscan Life Science Cluster. In particular, data were collected between 2018 and February 2022 and consists of archival data (press articles, websites, books), nine interviews to key informants, multiyear experience of the Life Sciences sector by two of the authors and other material put at disposal by university offices, and emails. Data analysis relied on a timeline, a coding procedure that considered three levels of analysis (individual, organization and cluster). Finally, the authors looked at the “how” and “why” the emerged themes have contributed to academic excellence.

This paper unveils how “soft” and “hard” sides of TQM are blended across multiple levels for reaching academic excellence. The grounded model emerged enlightens the importance of an individual “soft” dimension, academic passion (composed by its three subdimensions of individual research, teaching and entrepreneurial passion) and also sheds light on the organizational “soft” and “hard” sides that the university has been able to design for encouraging research, teaching and third mission quality. Academic excellence has been possible thanks to the capitalization of the individual and organizational “soft” sides into real outcomes as represented by the organizational and individual “hard” sides.

The paper suggests the importance of TQM principles applied at universities' level, providing an in-depth description of “soft” and “hard” sides dimensions of TQM and their impact on all the three pillars of academic excellence. The study findings suggest implications for managers and professionals in the higher education domain as well as for policymakers emphasizing the importance of supporting the individual and organizational soft sides of TQM. The authors provide practical implications recommending universities to consider not only the organizational dimensions but also individual ones when pursuing higher education excellence. In particular, individual passion plays a crucial role and universities need to identify ways of nurturing it. The authors also recommend policymakers to think about new ways to sustain universities as crucial actors in boosting a cluster development, as well as to consider higher education institutions, especially in more rural areas, as a privileged player not only capable of nurturing academic excellence but also able of creating an internationally renowned cluster.

TQM principles have been intensively analysed from an industrial perspective focusing on manufacturing and services, while this paper focuses on TQM in universities, presenting a grounded model that blends the individual and organizational “soft” and “hard” sides.

The universities of applied sciences (UASs) in Finland play a significant role in providing skilled professionals with higher education degrees to meet the needs of the labor market and society as a whole. The purpose of this study is to determine what the staff in these universities consider the role of UASs in promoting sustainable development (SD) to be.

The qualitative research data were collected from a survey distributed among UAS staff in the spring of 2021. The data consisted of 831 responses to an open-ended question on how UASs could promote SD and a sense of responsibility for it. The method used for the data analysis was theory-led content analysis.

Staff at UASs are actively promoting SD in higher education and have many ideas on how to do this, which is encouraging. With further processing of these ideas and support from management, UASs can play a more important role in sustainability work and set an example for how to build a sustainable future.

The promotion of SD is a timely topic, and examples of SD implementation and good practices can promote discussion of the role of higher education institutions in SD promotion and highlight collective ways to promote it.