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This paper aims to conduct a systematic review of the literature on the quality of integrated reports (IR) and highlight the gaps in the existing research to provide directions and suggestions for future research.

This study was conducted through a systematic literature review using content analysis based on 40 papers from the Scopus, Web of Science and EBSCOhost databases on IR quality. While reading the full-text papers, the authors found six additional papers referenced by the literature being reviewed that were relevant to IR quality. Thus, there were 46 papers in the final review. The analysis begins with the definition and dimension of IR quality and theoretical lenses. Furthermore, this study outlines constructs or variables used in the previous literature.

The authors found that most studies used the quantitative method (41 papers or 89%). Five papers in the literature used qualitative methods (11%). Most researchers (34 papers or 72%) defined IR quality as consistent with the International Integrated Reporting Council framework, specifically the eight content elements. In particular, with the constructs that make up the quality of the IR, variations between researchers were found. Furthermore, there were some gaps that could be the directions for future research.

The literature that provides academic knowledge about IR quality is still limited, and research on IR is still growing. The literature review conducted by this study can provide an overview of the current research positions on the quality of IR and directions for future research in this area.

This study intends to show corporate executives a framework demonstrating the quality of corporate reporting. It can impact not only investors as a specific stakeholder group but also other stakeholder groups.

To the best of the authors’ knowledge, this study is the first literature review to examine the quality of IR, thus providing a map of current research to suggest directions for future research. Most of the previous literature reviews have been focused on integrated reporting (IR) in general and not quality.

The purpose of this article is to discuss how the mastery of resilience in operations and supply chains plays a significant role in the transition to a more sustainable future. Furthermore, it is supposed to propose avenues for future research on operational and supply chain resilience, interacting with the sustainability literature in our field.

A conceptual review of resilience and sustainability themes within operations and supply chain management research is conducted. Reflections on the topic are informed by relevant literature published over the last decade.

The major conceptual contributions are threefold: (1) This article elaborates on the understanding of operational resilience and supply chain resilience concepts and reviews their respective primary research streams. (2) It proposes resilience as the missing element in the pursuit of excellence in organizations that want to contribute to a more sustainable future. (3) The article offers a research framework that provides a future research agenda at the intersection of resilience and sustainability in operations and supply chain management research.

The article highlights gaps in current research and illustrates further areas of research that need to be addressed to maximize the contribution of operations and supply chain management research in supporting practitioners to achieve a more sustainable future.

The purpose of this paper is to research the impact of digitalization on employees' future competencies and the conditional role of human resource development (HRD) in the relationship between independent and dependent variables.

Empirical research covered 1209 enterprises from all of Slovakia, Poland and the Czech Republic. The research was conducted from 2019 to 2021. Using structural equation modeling (SEM), a theoretical model was tested and verified.

Confirmatory factor analysis has shown a good fit for the tested model. The purpose and character of our data showed a good alignment with the SEM partial least squares method, as the goal is to predict a construct. The model showed that employee-oriented digitalization positively affected the employees' future competencies, with no impact of customer-oriented digitalization treated as a control variable. Also, the moderating role of HRD has not been shown to be significant for the “digitalization – competencies” relationship.

Previous studies on the development of personnel competencies treated these competencies as antecedents of digital transformation and examined the formal role of HRD in building the competencies. The novelty of this study lies in exploring the pattern of interactions among the impact of an environment built by innovative technologies and HRD on the competencies of the future. Also, the research embedded in the environment of Poland, the Czech Republic and Slovakia has contributed to the complex understanding of the transition to digitalization, as this region has often been omitted in the field of human resource management (HRM) research focused on exploring digital transformation.

This study aims to develop a conceptual framework for the role of chief financial officer (CFO) in an ever-changing environment. As previous research focused on responding to specific crises, there have been theoretical and practical gaps in the role of CFO. The study's goal is to fill a critical gap by developing a comprehensive and integrated set of roles to assist the CFO in a constantly changing environment.

Using a grounded theory approach, semi-structured interviews and observations were conducted with 21 CFOs from various industries in Thailand, including foreign multinational corporations and domestic companies with international operations. CFOs were asked how they frame their roles in the face of an ever-changing environment and how they prepare for the future.

The iCFO model is developed, which identifies the critical “core” roles of the CFO in securing the business foundation, as well as the “future opportunities” roles that function as growth engines for long-term business strength. The research delves into the importance of integrity, ethical mindset and corporate governance in the role of the CFO. The iCFO model is designed to help guide future research and provide practical applications for CFOs in both domestic and international contexts. The term “core” refers to the CFO’s primary responsibilities, which include driving profitability, managing risks and optimizing business performance. The “future opportunities” component focuses on the roles that CFOs can play in strengthening the future of business by optimizing investment efficiency, driving digital transformation and being the CEO’s business partner. The findings also emphasized “integrity,” which must encompass all decisions, actions or recommendations made by the CFO.

The study offers unique perspectives on an emerging economy, providing new insights. Through interviews with 21 CFOs, it contributes empirical evidence on the development of roles in accounting and finance, emphasizing good governance practices. The findings highlight the integrated role of the CFO and their self-reflection on their value within the company. Significantly, the study's implications are relevant and applicable to a global audience, particularly in developing economies that prioritize growth. Future studies could incorporate integrated thinking into the iCFO model to address social, environmental and economic factors, making it more universally relevant. Additionally, exploring the adoption of the chief value officer context in developing markets could enable CFOs to expand their focus beyond financial metrics, embracing a comprehensive approach to value creation. By integrating these concepts into the iCFO model, CFOs can effectively drive sustainable and impactful business outcomes on a global scale.

This study aims to enhance the knowledge by offering perspectives from an emerging market by reviewing the existing literature on food tourism. This study applies a multimethod analysis, providing insights into the advancement of food tourism in India, the contributions, critical findings and emerging research themes.

The study adopted a multimethod analysis using descriptive, narrative and bibliometric analysis using VOSviewer to analyze research papers published on food tourism in India shortlisted from Scopus and Google Scholar.

Future research should focus on gauging the potential of food tourism in different regions of the country, applying theoretical frameworks that have not been used. “Culinary Diversity and Heritage,” “Sustainable and Responsible Food Tourism,” “Consumer Behavior and Food Tourism Experiences,” “Rural Development and Economic Impact,” “Technology and Digitalization,” “Stakeholder Collaboration,” “Food Safety and Hygiene” and “Policy and Regulation” were the identified future research themes. These findings are significant for emerging economies across the globe.

This study summarized the progress of food tourism research in India, the contributions and emerging themes, supplementing the need to study food tourism in India. This study contributed methodologically to the literature by adopting a multimethod review combining descriptive, narrative and bibliometric analysis. Finally, by proposing ideas and constructs for future research, this study provides directions for future food tourism research from an emerging market’s perspective.

Findings will assist managers and stakeholders in comprehending the factors influencing tourists, destination marketing and branding, aiding in effective planning and executing food tourism strategies to promote destinations. The identified themes and keywords can help academicians and researchers dwell upon the emerging research themes in food tourism.

To the best of the author’s knowledge, this is the first study analyzing food tourism research in India adopting a multimethod analysis. The study provides an in-depth analysis applying descriptive, narrative and bibliometric analysis, highlighting the critical trends and research themes. A framework for future studies was also proposed.

该研究旨在通过回顾有关美食旅游的现有文献, 提供来自新兴市场的观点, 从而强化现有的知识。本研究采用多方法分析, 深入了解印度美食旅游的发展、贡献、重要发现和新兴研究主题。

该研究采用了多种方法分析, 使用 VOSviewer 进行描述性、叙述性和文献计量分析, 以分析从 Scopus 和谷歌学术搜索中入围的关于印度美食旅游的研究论文。

未来的研究应侧重于衡量该国不同地区美食旅游的潜力, 应用尚未使用的理论框架。 “烹饪多样性和传统”、“可持续和负责任的美食旅游”、“消费者行为和美食旅游体验”、“农村发展和经济影响”、“技术和数字化”、“利益相关者协作”、“食品安全和卫生”, “政策与法规”是确定的未来研究主题。这些发现对全球新兴经济体具有重要意义。

本研究总结了印度美食旅游研究的进展、贡献和新兴主题, 补充了研究印度美食旅游的必要性。本研究采用结合描述性、叙述性和文献计量分析的多方法回顾, 在方法论上为文献做出了贡献。最后, 通过提出未来研究的思路和结构, 本研究从新兴市场的角度为未来的美食旅游研究提供了方向。

调查结果将帮助管理者和利益相关者理解影响游客、目的地营销和品牌的因素, 帮助有效规划和执行食品旅游战略以促进目的地。 确定的主题和关键词可以帮助院士和研究人员深入研究食品旅游中新兴的研究主题。

El estudio tiene como objetivo mejorar el conocimiento al ofrecer perspectivas de un mercado emergente mediante la revisión de la literatura existente sobre turismo gastronómico. Este estudio aplica un análisis de múltiples métodos, que proporciona información sobre el avance del turismo gastronómico en la India, las contribuciones, los hallazgos críticos y los temas de investigación emergentes.

El estudio adoptó un análisis multimétodo mediante un análisis descriptivo, narrativo y bibliométrico utilizando VOSviewer para analizar los artículos de investigación publicados sobre el turismo gastronómico en la India preseleccionados de Scopus y Google Scholar.

La investigación futura debería centrarse en calibrar el potencial del turismo gastronómico en las distintas regiones del país, aplicando marcos teóricos que no se han utilizado. “Diversidad culinaria y patrimonio”, “Turismo gastronómico sostenible y responsable”, “Comportamiento del consumidor y experiencias de turismo gastronómico”, “Desarrollo rural e impacto económico”, “Tecnología y digitalización”, “Colaboración de las partes interesadas”, “Seguridad e higiene alimentaria”, “Política y regulación” fueron los temas de investigación futura identificados. Estos hallazgos son significativos para las economías emergentes de todo el mundo.

Este estudio resumió el progreso de la investigación sobre turismo alimentario en la India, las contribuciones y los temas emergentes, complementando la necesidad de estudiar el turismo alimentario en la India. Este estudio contribuyó metodológicamente a la bibliografía al adoptar una revisión multimétodo que combina el análisis descriptivo, narrativo y bibliométrico. Por último, al proponer ideas y constructos para futuras investigaciones, este estudio proporciona orientaciones para futuras investigaciones sobre el turismo gastronómico desde la perspectiva de un mercado emergente.

Los resultados ayudarán a los gestores y a las partes interesadas a comprender los factores que influyen en los turistas, el marketing de los destinos y la creación de marcas, contribuyendo a una planificación y ejecución eficaces de las estrategias de turismo gastronómico para promocionar los destinos. Los temas y palabras clave identificados pueden ayudar a los académicos e investigadores a profundizar en los temas de investigación emergentes en el turismo gastronómico.

Se trata del primer estudio que analiza la investigación sobre turismo gastronómico en la India adoptando un análisis multimétodo. El estudio proporciona un análisis en profundidad aplicando un análisis descriptivo, narrativo y bibliométrico, destacando las tendencias críticas y los temas de investigación. También se propone un marco para futuros estudios.

Over the past years, business strategies have been designed to improve ‘firms' financial and non-financial performances and achieve sustainable development, leading to corporate sustainability. This article is a bibliometric analysis of two decades of the relationship between corporate sustainability and firm performance, identifying the research focus and the gaps for future research.

The bibliometric review of corporate sustainability and performance research is between January 2004 and June 2023. As per the Web of Science database, the theme's research commenced around 2004, growing gradually till 2023. Five hundred thirty-nine published articles by peer-reviewed ABDC-indexed A and A* journals in English have been reviewed. The bibliometrix package in R software is used with VOSviewer for the bibliometric analysis.

The study's findings indicate a lack of research on the theme from developed and underdeveloped nations. Further, the analysis reveals five clusters of research: (1) business sustainability, (2) corporate sustainability reporting, (3) corporate sustainability, strategy, and innovation, (4) stakeholder and corporate sustainability, and e) corporate sustainability assessment.

The future research areas proposed are on two major themes, namely, corporate sustainability and organizational competitive advantage, including sub-themes such as “Environmental, Social, and Governance (ESG) and financial performance” and “greenhouse-gas emissions” and “market orientations,” respectively. There is a need for more research in developing markets, a comprehensive definition of corporate sustainability, and further exploration of the theme linking strategy and innovation.

In recent decades, a significant number of research contributions have been made to the intersection of digital technologies and the tourism industry. However, a thorough examination of digitalization and digital transformation in the tourism industry has not been given sufficient consideration. This study aims to provide a bibliometric review of digitalization and digital transformation research in the tourism industry and devise future research agendas to advance the research field.

This study uses the Scientific Procedures and Rationales for Systematic Literature Reviews (SPAR-4-SLR) protocol and a bibliometric analysis to examine the research progress and scientifically map the research domain of digitalization and digital transformation in the tourism industry from 2002 to 2023 using bibliographic data retrieved from the Scopus and Web of Science.

This study presents the trends in publications and citations within the digitalization and digital transformation research domain in tourism. The findings also provide insights into the four primary clusters of the research field: digital innovation, smart tourism ecosystem, eTourism and smart destination experience. To further augment the application of digital transformation, this study offers several recommendations for future research on digitalization and digital transformation of the tourism industry.

This study provides valuable implications to researchers, managers and policymakers seeking to understand the current state and future research directions in tourism’s digitalization and digital transformation research field.

This study advances the research field of digitalization and digital transformation in the tourism industry by thoroughly examining the primary research clusters in the research corpus of the past two decades. Furthermore, it guides future research, thereby setting the stage for further progress in this domain.

近几十年来, 数字技术与旅游业的交叉领域做出了大量研究贡献。 然而, 对旅游业数字化和数字化转型的深入审视尚未得到充分考虑。本研究旨在对旅游业数字化和数字化转型研究进行文献计量回顾, 并制定未来的研究议程以推进该研究领域的发展。

本研究利用系统文献综述的科学程序和原理（SPAR-4-SLR）协议和文献计量分析来检验研究进展并科学地绘制旅游业数字化和数字化转型的研究领域 使用从 Scopus 和 Web of Science (WOS) 检索到的书目数据从 2002 年到 2023 年。

本研究呈现了旅游业数字化和数字化转型研究领域出版物和引用的趋势。 研究结果还提供了对该研究领域的四个主要集群的见解：数字创新、智能旅游生态系统、电子旅游和智能目的地体验。 为了进一步增强数字化转型的应用, 本研究为旅游业数字化和数字化转型的未来研究提出了几点建议。

本研究通过深入研究过去二十年研究语料库中的主要研究集群, 推进了旅游业数字化和数字化转型的研究领域。 此外, 它指导了未来的研究, 从而为该领域的进一步进展奠定了基础。

本研究为寻求了解旅游业数字化和数字化转型研究领域现状和未来研究方向的研究人员、管理者和政策制定者提供了有价值的启示。

En las últimas décadas, se ha realizado un número significativo de contribuciones de investigación a la intersección de las tecnologías digitales y la industria del turismo. Sin embargo, no se ha prestado suficiente atención a un examen exhaustivo de la digitalización y la transformación digital en la industria del turismo. Este estudio tiene como objetivo proporcionar una revisión bibliométrica de la investigación sobre digitalización y transformación digital en la industria del turismo y diseñar futuras agendas de investigación para avanzar en el campo de la investigación.

Este estudio utiliza el protocolo de Procedimientos y fundamentos científicos para revisiones sistemáticas de la literatura (SPAR-4-SLR) y un análisis bibliométrico para examinar el progreso de la investigación y mapear científicamente el dominio de investigación de la digitalización y la transformación digital en la industria del turismo. de 2002 a 2023 utilizando datos bibliográficos recuperados de Scopus y Web of Science (WOS).

Este estudio presenta las tendencias en publicaciones y citas dentro del dominio de investigación sobre digitalización y transformación digital en turismo. Los hallazgos también brindan información sobre los cuatro grupos principales del campo de investigación: innovación digital, ecosistema de turismo inteligente, turismo electrónico y experiencia de destino inteligente. Para aumentar aún más la aplicación de la transformación digital, este estudio ofrece varias recomendaciones para futuras investigaciones sobre la digitalización y la transformación digital de la industria turística.

Este estudio avanza en el campo de investigación de la digitalización y la transformación digital en la industria del turismo al examinar en profundidad los principales grupos de investigación en el corpus de investigación de las últimas dos décadas. Además, orienta la investigación futura, sentando así las bases para mayores avances en este ámbito.

Este estudio proporciona implicaciones valiosas para los investigadores, administradores y formuladores de políticas que buscan comprender el estado actual y las direcciones futuras de la investigación en el campo de la digitalización y la transformación digital del turismo.

This article explores the concept of “heritage futures”, the role of heritage in managing relations between present and future societies. It assesses how thinking strategically about the future changes, complicates and contextualises practices of heritage. What might an attention to the future bring to work in heritage, and simultaneously, what challenges—both practical and ethical—arise?

This article takes the form of a conversation about the nature of heritage futures and how such a project may be implemented in both heritage practice and field research in heritage studies. The two authors are heritage scholars who integrate heritage futures questions into their research in different ways, and their conversation uncovers potentialities and difficulties in the heritage futures project.

The discussion covers the particular ethical issues that arise when the dimension of time is added to heritage research and practice, including questions of continuism, presentism and specificity. The conversation argues for the importance of considering the future in heritage studies and heritage practice and that this forms a key part of understanding how heritage may be part of building a sustainable present and future.

The future is an under-examined concept within heritage studies, even as heritage is often framed as something to be preserved “for future generations”. But what impact might it have on heritage practice to really consider what this means, beyond the platitude? This article suggests that heritage scholars and practitioners direct their attention to this often-neglected facet of heritage.

The purpose of this paper is to analyze to what extent and in what ways signaling theory has been explored within the field of international marketing. This paper systematically reviews the use of signaling theory in the field of international marketing. Communication is a core aspect of the international marketing process. Research in this field has explored effective and unique ways of improving the communication flow to reduce the asymmetry of information between international consumers and the firm. This notion is adopted, enhanced and strengthened by signaling theory. Signaling theory has recently received the attention of international marketing scholars.

The systematic review methodology was applied for the purpose of identifying the relevant studies. We extracted academic articles over the last 23 years from the domain of international marketing that directly contribute to signaling theory based on 57 journal articles extracted through the systematic review process.

Based on systematic research the results reveal that the topic has grown and continues to expand within the broader international marketing field. We offer a theoretical conceptual framework to better understand signaling theory in the context of international marketing.

The authors map and critically evaluate the use of signaling theory in international marketing. Relevance of signaling theory in international marketing is growing and authors present an integrative framework that organizes the existing literature, and provides scholars to further expand on emerging themes of the domain. The paper offers some useful future research directions.

The aim of this study is to offer evidence-based knowledge of the most popular research topics in studies on spiritual leadership (SL) and the research approaches and theories in use. Another aim is to create a comprehensive research framework covering the antecedents and outcomes of SL, as well as the underlying mechanisms and conditional factors. This study also synthesizes future research avenues presented in the literature.

This study used a systematic literature review method. The presented analysis covered both bibliometric studies and in-depth manual content analysis. In total, 274 articles indexed in the Scopus database were analyzed, with a particular focus on 126 empirical papers.

This study shows that most of the research took place in developing countries and focused on the links between SL and workplace spirituality, employee well-being and engagement. It provides a complex research framework which orders previous variables according to their levels. Future research is required that would use a multilevel research approach and determine the impact of SL on society and the leaders themselves, as well as determining the reverse impact of organizational performance on the development of SL.

This study takes advantages of both bibliometric and in-depth content analysis to expand the understanding of the state of the art in SL research. It demonstrates how different factors contribute to SL and how they subsequently influence outcomes. It also offers numerous future research directions which go beyond those identified so far in the literature to further develop the theory of SL.