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Inflation expectations are an important part of the transmission mechanism of the inflation targeting regime. As such, central bankers must study the inflation expectations of economic agents to anchor them close to the level of the inflation target. However, economic agents are affected by the past and current macroeconomic situation when they form their expectations concerning future inflation. Using survey data on inflation expectations in Czechia, we investigate the macroeconomic determinants of Czech analysts' and managers' inflation expectations. We find that both actual and past inflation have a substantial impact on inflation expectations of the agents surveyed. We also identify backward-looking behaviour among these agents: persistence in inflation expectations of up to two quarters was detected. Moreover, financial analysts formed inflation expectations more in line with economic theory, while company managers evinced expectations similar to those of consumers.

This chapter focuses on two aspects of the achievement gap – underachievement and low achievement among Black males in urban school contexts. More specifically, the authors explain several problems/issues confronting Black male students in P-12 gifted and talented, advanced placement, and special education programs, along with the school-to-prison pipeline – inequitable discipline in the form of suspensions and expulsions. We parse underrepresentation and overrepresentation for this student group. A central part of this discussion is grounded in the achievement gap literature on Black students in general with implications for Black males in particular. Another fundamental aspect of this discussion is the need for educators to adopt an anti-racist (social justice or civil rights) and cultural competence approach to their work, which means being equity-based and culturally responsive in philosophy and action. Suggestions for closing the achievement gap and otherwise improving the achievement of Black males are provided for educators. We also compel educators to go beyond talking about equity by setting quantifiable equity goals for minimum and maximum percentages (and numbers).

This research aims to model the existing system of destination competitiveness, identifies leverage points and develop revised model to achieve sustainable competitiveness.

System dynamics is used as method of modeling destination competitiveness. Structure of model utilizes 9-factor model as reference. Leverage points are identified using system archetypes. Revised model is built with resource-based view (RBV). Case study was conducted in Samosir, Toba Lake. Data used are secondary data and results of in-depth interviews.

There are 3 sub-systemic characteristics (archetypes) that hinder competitiveness. They are limit to growth quality gap, fix that fails infrastructure and promotion, tragedy of common lake pollution. Destination was unable to meet tourist expectations. Tourists spending decreased, demand size was small. Industries are unable to increase capabilities. Professionals, entrepreneurs, local workers, supporting industries are less interested in entering industry. Government policies do not match with destination's needs. Lake as main attraction is getting polluted. To achieve sustainable competitiveness, destination must utilize their valuable, rare and inimitable (VRI) resources and capabilities to design unique experiences for tourists, hence sustainable.

Government policy should be shifted to prioritizing development of valuable, rare, inimitable and well-organized resources and capabilities of destination, to produce unique tourist experience and achieve sustainable competitiveness.

Methods and findings, combining system dynamics, system archetype, 9-factor model and RBV to achieve sustainable competitiveness is novel and can enrich tourism sustainable competitiveness theory/concept.

This study aims to identify the intellectual structure of expanded audit reporting (EAR), offers a quantitative summation of prominent themes, contributors and knowledge gaps and provides suggestions for further research.

This research uses various bibliometric techniques, including co-word and co-citation analysis for EAR science mapping, based on 123 papers from Scopus Database between 1991 and 2022.

The results show EAR research is focused on Audit Quality; Auditor Liability and Litigation; Communicative Value and Readability; Audit Fees; and Disclosure. Regarding EAR research, Brasel et al. (2016), article is the most cited paper, Bédard J. is the most cited author, Laval University is the most influential university, The Accounting Review is the most cited journal and USA is the leading country. Furthermore, the results show that in common law countries, in which shareholder rights and litigation risk is high, topics such as disclosure quality and audit litigation have been addressed more; and in civil legal system countries, which usually favor stakeholders’ rights, topics of gender diversity or corporate governance have been more studied.

This research has practical implications for standard setters and regulators, who can identify important, overlooked and emerging issues and consider them in future policies and standards.

This paper contributes to the literature by providing a more objective and comprehensive status of the accounting research on EAR, identifying the gaps in the literature and proposing a direction for future research to continue the discussion on the value-relevance of EAR to achieve more transparency and less audit expectation gap.

Job advertisements are important means of communicating role expectations for management accountants to the labor market. They provide information about which roles are sought and expected. However, which roles are communicated in job advertisements is unknown so far.

With a text-mining approach on a large sample of 889 job ads, the authors extract information on roles, type of firm and hierarchical position of the management accountant sought.

The results indicate an apparent mix of different role types with a strong focus on a classic watchdog role. However, the business partner role is more often sought for leadership positions or in family businesses and small- and medium-sized enterprises (SME).

The main limitation is the lack of an agreed-upon measurement instrument for roles in job offers. The study results imply that corporate practice is not as theory-driven as is postulated and communicated in the management accounting community. This indicates the existence of a research-practice gap and tensions between different actors in the management accounting field.

The results challenge the current role discussion of professional organizations for management accountants as business partners.

The authors contribute the first study, which explicitly analyzes the communication of roles in job offers for management accountants. It indicates a discrepancy between scholarly discussion on roles and management accountants' work from an employer's perspective.

This chapter relies on descriptive case studies from various regions around the world to better explain critical elements for the effective marketing of destinations. The authors put forward a theoretical framework, entitled the destination marketing triangle (DMT), that sheds light on the complex relationships and on the interconnectedness of three dimensions of destination marketing. Their model suggests that destination leaders ought to work closely with tourism service providers and to continuously engage with tourists through traditional and digital media. This way, they can improve the experiences of their visitors and prospects. At the same time, they could build a solid brand identity for their destination.

This study aims to identify articles examining human-robot interaction and the effects of robotic systems on employment.

In this research, electronic searches were performed for articles published between 2000 and 2022 in Emerald, Springer, PubMed, Science Direct, Wiley and Google Scholar. In the searches of robotic systems with keywords such as “motivation, job satisfaction, job loss, performance, job giving,” 5 quantitative and 5 qualitative studies were included in the systematic review. The selected research was conducted using the Johanna Briggs Analytical Cross-Sectional Studies Checklist from the Joanna Briggs Institute (JBI) critical evaluation lists and the JBI Critical Appraisal Checklist for Qualitative Research, depending on their type. The included studies are mostly on employee-robot collaboration.

Although the majority of the articles examined in this study are included in keywords or titles, it is determined that there is a gap in descriptive quantitative studies in the literature on the effects of employee-robot collaboration, robotic systems and robotic systems on variables such as motivation, job satisfaction, job loss, performance and employment, although they do not mention a framework that directly investigates human-robot interaction and the effects of robotic systems on employment.

There are several limitations in this study. One of them is that, although the databases are comprehensively scanned, only studies published in English between 2000 and 2022 are included in the systematic review. Another limitation is the heterogeneity between studies.

As a result of the authors’ findings, the practical effects of the research are reflected as follows: It serves as a guide for future studies to fill the gap in the field, especially for academics and researchers working in the field of social sciences on robotic systems and intelligent automations. In addition to the qualitative studies on this subject, there is a need for the use of robotic systems in the field of human resources and management and quantitative studies with more sample sizes, especially at the corporate (firms) and individual (employees) level. Considering that the number of studies on this subject is very insufficient, this research is important in terms of shedding light on future studies.

The authors believe that the impact of robotic systems on employment is one of the few conceptual articles that systematically examines 6 dimensions (job satisfaction, performance, job loss, employment, motivation, employment).

This study examines the effect of occupational stress on turnover intention of employees working in the banking industry. The authors examine the mediating effects of service climate and emotional regulations of the employees in the relationship between occupational stress and intention to leave the organization.

This study followed stratified sampling technique for data collection from employees of ten commercial banks based on the banks' financial performance of top 5 and bottom 5 out of 27 banks. Data were collected at 2 stages, first from 465 employees for occupational stressors and second from 408 employees among the participants in the first stage for turnover intention, service climate and emotional regulation. Harman’s one-factor test was conducted to examine the common method bias. Confirmatory factor analysis (CFA), regression analysis and Preacher and Hayes Process Macro approach were used to examine mediation effect.

Three factors, namely workload (WL), role ambiguity and growth opportunity expectations were identified as the occupational stressors in the banking industry, predicting a positive relation of overall occupational stress to the intention to turnover. Service climate and the employees’ emotion regulation ability mediate the relationship between stress and turnover intention. Results also revealed no significant role of control variables in predicting occupational stress and turnover intention.

This study implies that the WL, role ambiguity and growth opportunity expectations of the employees cause stress in employees which may lead to have turnover intention. In order to get success in competitive environment, managers of banking industry can address stressors by enhancing service climate and formulating policies and programs to strengthen the emotion regulation which is evidence to strengthen the reciprocity approach of social exchange theory in employees’ commitment.

This study contributes to the social exchange theory and attempts to fulfill the gaps in empirical research on personnel psychology, human capital\ and organization management in developing countries.

The scope of this study is to explore and summarize the pool of dimensions, models and measurement techniques of service quality used in healthcare services and to propose a comprehensive conceptual model for practitioners and researchers.

This research employs a comprehensive review of available literature by using multiple keywords on different electronic repositories using the recommendations of the PRISMA approach for the selection of articles. A critical analysis of available studies helped in compiling a list of core service quality dimensions in healthcare services.

This paper presents a comprehensive account of different dimensions and their measurement items used by various researchers to assess service quality in healthcare systems. Most of the researchers have used SERVQUAL model either in its original or modified form while the others have proposed and used totally different dimensions to assess the service quality in healthcare. Many dimensions are just an existing dimension of SERVQUAL that has undergone a name change while others are completely new. The dimensions used by many researchers have items drawn from more than one dimension of SERVQUAL model. The availability of so many dimensions and models adds to the confusion that researchers and practicing managers experience when determining the appropriate model to be used in their work. To mitigate this confusion, there is a need to develop a comprehensive model; the current work is an attempt to meet this need. Through our analysis, we identify four major service quality dimensions: clinical quality, infrastructural quality, relationship and managerial quality and propose a model named CIRMQUAL.

After exploring all available models in the domain of healthcare, this research presents the best possible areas to enhance the quality of healthcare services. It also enhances the research insights for academicians and working professionals by developing and proposing a comprehensive model for measuring healthcare service quality. The proposed model covers almost all of the service quality dimensions used by other researchers and will make the choice of dimensions/model easy for the future researchers/practitioners interested in measuring and improving the quality of services offered by their healthcare units. Such a comprehensive model has not been developed by any researcher thus far.

After completion of the case study, the participants would be able to understand the challenges in building a sustainable homestay tourism business; develop a positioning statement for La Pinekonez which builds a unique competitive advantage; and outline elements of the business strategy to profitably sustain and grow a sustainable tourism homestay in terms of service offering, pricing, marketing and operations.

La Pinekonez Homestay, located in the beautiful region of Himachal Pradesh, India, is the subject of this case study, which explores both its successes and its difficulties. In August 2022, Arvind, the dedicated sole proprietor of La Pinekonez, grappled with multifaceted challenges, the first being the foray of established hotel chains into the homestay business. As the protagonist, was is in dilemma of preserving La Pinekonez’s unique identity amidst corporate competitors, particularly with regards to differentiating from the expanding hotel chains. The clash between customer expectations for hotel-like amenities and the homestay’s commitment to sustainable tourism presented a crucial challenge. Negative reviews questioning the authenticity of La Pinekonez’s green initiatives heightened the complexity. Adding to Arvind’s predicament were the seasonal fluctuations in tourist inflow and his aspiration to embrace immersive tourism trends. This case study facilitates exploration of strategic positioning, sustainability management and marketing strategies in the dynamic and competitive hospitality industry. It also offers insights into the complexities of balancing differentiation, customer satisfaction and sustainability while navigating the evolving landscape of tourism trends.

This case study is suitable for students of tourism and hospitality management at postgraduate level. The case study can be discussed once the basic concepts of hospitality management and service dimensions are covered.

Teaching notes are available for educators only.

CCS 12: Tourism and hospitality.