Search results

1 – 10 of 459
Open Access
Article
Publication date: 9 May 2023

Sabine Michaela Lehmann

This viewpoint paper aims to explore the past, present and future of travel visas granting permission to travel. Visa restrictions are used by governments as an efficient method…

450

Abstract

Purpose

This viewpoint paper aims to explore the past, present and future of travel visas granting permission to travel. Visa restrictions are used by governments as an efficient method of restricting access in advance of travel. This paper explores how this may change in the future resulting in a shift of power from tourist to destination.

Design/methodology/approach

The Futures Triangle method was used to create a scenario incorporating the three dimensions of the triangle, i.e. the pulls of the future, the pushes of the present and the weights of the past. An artefact of the future was created to help visualise this future.

Findings

This analysis suggests that the role of visas may change in the future such that visa regimes may become part of a destination strategy. A future scenario is postulated in which destinations demand proof of fit with the destination strategy before granting a visa.

Originality/value

This viewpoint paper develops an artefact of the future based on the changing role of travel visas. It suggests that tourists might need to market themselves to the destination, proving that they are a good destination fit, before they are granted a visa to travel.

Details

Journal of Tourism Futures, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2055-5911

Keywords

Open Access
Article
Publication date: 9 November 2020

Hoi-yan Cheung and Eddie Yu

The purpose of this paper is to review the strategic planning process of the Hong Kong Police Force (the Force) and its outcomes for the planning cycle of 2019-2021.

3840

Abstract

Purpose

The purpose of this paper is to review the strategic planning process of the Hong Kong Police Force (the Force) and its outcomes for the planning cycle of 2019-2021.

Design/methodology/approach

Based on an insider's perspective drawn from documentation, internal reports and field observation, this study is an analysis of the five-step strategic planning process of the Force as a case study over the two-year period by using the 3-H (Heart-Head-Hand) framework and futures studies.

Findings

This study demonstrates the Force's strategic management in practice. The 3-H framework and the Six Pillars Foresight Process are found to be useful tools in strategic planning. When the Heart, Head and Hand elements are developed and integrated as a mindset during the process, they help theorise the practice and experience of police officers towards a holistic and effective strategic management. Coupled with the foresight process, the Force will be more agile and outward focused in the Volatile, Uncertain, Complex and Ambiguous (VUCA) world.

Originality/value

This is the first study to apply the 3-H framework and futures thinking in analysing the process in a police organisation in Hong Kong. While strategic planning is an important process to set directions for an organisation to move forward, this study describes the process in terms of relevant practice and theoretical concepts. It is hoped that such experience can serve as reference for practitioners in other government departments and police organisations.

Details

Public Administration and Policy, vol. 23 no. 3
Type: Research Article
ISSN: 1727-2645

Keywords

Open Access
Article
Publication date: 11 March 2024

Claudio Marciano, Alex Fergnani and Alberto Robiati

The purpose of this study is to propose an innovative and efficient process in urban policy-making that combines a divergent and creative method with a convergent and strategic…

Abstract

Purpose

The purpose of this study is to propose an innovative and efficient process in urban policy-making that combines a divergent and creative method with a convergent and strategic one. At the same time, the purpose is also to propose a useful innovation to enforce the usability of both methods. On the one hand, mission-oriented policies run the risk of being overly focused on the present and of not being able to develop preparedness in organization. On the other hand, scenario development has the reverse problem it often does not point out how to use scenario narratives to inform and devise short-term strategic actions.

Design/methodology/approach

The paper proposes an innovative methodological approach, the mission-oriented scenarios, which hybridizes Mazzucato's mission-oriented public policy framework with Jim Dator's Manoa school four futures method. The proposed methodological innovation emerges from a urban foresight academic-led project carried out in the context of the Metropolitan City of Turin, Italy, where a first application of the mission-oriented scenarios was tested on six different focal issues (from reindustrialization to cultural policies) and the scenario narratives were used as sources for the grounding of 12 missions and 48 strategic actions towards 2030.

Findings

Mission-oriented scenarios can contribute to the generation of more sustainable and inclusive urban public policies. This methodological proposal is based on an original mix of knowledge exchange procedures borrowed from methodological approaches with different backgrounds: the mission-oriented and the archetypal scenarios. Their conjunction could support the formulation of ambitious yet pragmatic policies, giving a plurality of actors the opportunity to act and establish fruitful and lasting partnerships.

Originality/value

The paper reconstructs one of the first urban foresight projects carried out in a major Italian city by two prestigious universities and exposes a methodological innovation resulting from reflection on the strengths and weaknesses of the project, which opens the door to the development of a new scenario technique.

Details

foresight, vol. 26 no. 2
Type: Research Article
ISSN: 1463-6689

Keywords

Open Access
Article
Publication date: 5 May 2021

Linda Höglund, Maria Mårtensson and Kerstin Thomson

The purpose of this paper is to enhance understanding of the conceptualisation and operationalisation of public value in practice by applying Moore's (1995) strategic triangle as…

9285

Abstract

Purpose

The purpose of this paper is to enhance understanding of the conceptualisation and operationalisation of public value in practice by applying Moore's (1995) strategic triangle as an analytical framework to study strategic management and management control practices in relation to public value.

Design/methodology/approach

The paper uses an interpretative longitudinal case study approach including qualitative methods of document studies and interviews between 2017 and 2019.

Findings

In the strategic triangle, the three nodes of authorising environment, public value creation and operational capacity are interdependent, and alignment is a necessity for a strategy to be successful. But this alignment is vulnerable. The findings suggest three propositions: (1) strategic alignment is vulnerable to management control practices having a strong focus on performance measurements, (2) strategic alignment is vulnerable to standardised management control practices and (3) strategic alignment is vulnerable to politically driven management control practices.

Originality/value

With the strategic triangle as a base, this paper tries to understand what kind of management control practices enable and/or constrain public value, as there has been a call for this kind of research. In this way it adds to earlier research on public value, to the growing interest in the strategic triangle as an analytical framework in analysing empirical material and to the request for more empirical studies on the subject. The strategic triangle also embraces political factors, government agendas and political leadership for which there has also been a call for more research.

Details

Accounting, Auditing & Accountability Journal, vol. 34 no. 7
Type: Research Article
ISSN: 0951-3574

Keywords

Open Access
Article
Publication date: 20 November 2017

Katarzyna Janusz, Sofie Six and Dominique Vanneste

In a current trend of a growing amount of short city trips, it becomes crucial to understand how local residents perceive the presence of tourists and tourism in their cities and…

4934

Abstract

Purpose

In a current trend of a growing amount of short city trips, it becomes crucial to understand how local residents perceive the presence of tourists and tourism in their cities and how their socio-cultural context influences those perceptions. The purpose of this paper is to contribute to this understanding which will enable the city planners to take actions to create the well-balanced and resilient communities in which the needs of residents and tourists are equally met.

Design/methodology/approach

To understand residents’ perceptions’ about tourism in Bruges, this research applied photo-elicitation interviews with 28 residents who lived in various locations in the historical center to understand socio-cultural background of residents, their tourism-related concerns and whether they are in line with what is commonly perceived as problematic in Bruges.

Findings

Results show that as long as residents can benefit from tourism and tourism-related infrastructure, they support tourism. On the other hand, tourism decreases the liveability of the historical center due to supersession of infrastructure serving the residents by tourist-oriented amenities.

Practical implications

To build a sustainable and resilient city in the future, the authorities of Bruges should cease further “museumification” of the historical city by breaking the hegemony of tourism industry, providing affordable housing and rethinking the concentration model of tourism.

Originality/value

The photo-elicitation method proved to produce rich content and good-quality data by stimulating respondents’ memories and evoking experiences and emotions. Thus, this paper recommends that future research about residents’ attitudes is developed around visual methods as they give voice to the residents and are able to uncover issues which are difficult to capture with other methods.

Details

Journal of Tourism Futures, vol. 3 no. 2
Type: Research Article
ISSN: 2055-5911

Keywords

Open Access
Article
Publication date: 11 April 2023

Collins Sankay Oboh

This study examines the association between emotional intelligence (EI) and the tendency of future accountants to rationalize and engage in occupational fraud.

1479

Abstract

Purpose

This study examines the association between emotional intelligence (EI) and the tendency of future accountants to rationalize and engage in occupational fraud.

Design/methodology/approach

The study adopts a survey methodology and uses a questionnaire containing a fraud scenario and EI construct to gather data from 225 participants. It performed a Cronbach alpha to assess the measurement parameters consistency of EI and fraud tendency and employed Pearson correlation and regression analysis to test its hypothesis.

Findings

The study found that future accountants in Nigeria are emotionally intelligent and have a high fraud tendency. Also, it found a significant and positive association between EI and fraud tendency, suggesting that future accountants that are emotionally intelligent have a higher tendency to rationalize and engage in occupational fraud. In addition, the study found that academic intelligence, a control variable, positively associates with fraud tendency.

Practical implications

The study offers rare insights into the fraud tendency of future accountants, which would benefit the counter fraud community in Nigeria and other developing countries. Recruiters and employers will find the study beneficial in decision-making on job recruitment, placements and moral orientation for prospective accountant employees.

Originality/value

The study is the first to directly associate EI with the fraud tendency of future accountants from a developing country with high fraud profile and underdeveloped counter fraud strategy. Thus, it provides a benchmark for future studies in other developing countries.

Details

European Journal of Management Studies, vol. 28 no. 1
Type: Research Article
ISSN: 2183-4172

Keywords

Open Access
Article
Publication date: 15 April 2022

Linlin Xie, Ting Xu, Tianhao Ju and Bo Xia

The alienation of megaproject environmental responsibility (MER) behavior is destructive, but its mechanism has not been clearly depicted. Based on fraud triangle theory and the…

1470

Abstract

Purpose

The alienation of megaproject environmental responsibility (MER) behavior is destructive, but its mechanism has not been clearly depicted. Based on fraud triangle theory and the fuzzy set qualitative comparative analysis (fsQCA) method, this study explored the combined effect of antecedent factors on alienation of MER behavior.

Design/methodology/approach

Based on the fraud triangle theory and literature review, eight influencing factors associated with the alienation of MER behavior were first identified. Subsequently, the fuzzy-set qualitative comparative analysis was used in this study to reveal configurations influencing alienation of MER behavior.

Findings

The study found nine configurations of MER behavioral alienation antecedent factors, integrated into three types of driving modes, i.e. “economic pressure + learning effect,” “institutional defect + moral rejection,” and “information asymmetry + economic pressure + expectation pressure.”

Originality/value

By analyzing the configuration effects of various induced conditions, this study puts forward a comprehensive analysis framework to solve the alienation of MER behavior in the megaprojects and a practical strategy to control alienation of MER behavior.

Details

Engineering, Construction and Architectural Management, vol. 30 no. 7
Type: Research Article
ISSN: 0969-9988

Keywords

Open Access
Article
Publication date: 14 January 2020

Antonio Armillotta

This paper aims to investigate the feasibility of adding macro-textures to triangle meshes for additive manufacturing (AM) focusing on possible time and quality issues in both…

Abstract

Purpose

This paper aims to investigate the feasibility of adding macro-textures to triangle meshes for additive manufacturing (AM) focusing on possible time and quality issues in both software processing and part fabrication.

Design/methodology/approach

A demonstrative software tool was developed to apply user-selected textures to existing meshes. The computational procedure is a three-dimensional extension of the solid texturing method used in computer graphics. The tool was tested for speed and quality of results, considering also the pre- and post-processing operations required. Some textured meshes were printed by different processes to test build speed and quality.

Findings

The tool can handle models with realistic complexity in acceptable computation times. Parts are built without difficulties or extra-costs achieving a good aesthetic yield of the texture.

Research limitations/implications

The tool cannot reproduce sample patterns but requires the development of a generation algorithm for different type of textures. Mesh processing operations may take a long time when very fine textures are added to large parts.

Practical implications

Direct texturing can help obtain parts with aesthetic or functional textures without the need for surface post-treatments, which can be especially difficult and expensive for plastic parts.

Originality/value

The proposed method improves the uniformity and consistency of textures compared to existing approaches, and can support future systematic studies on the detail resolution of AM processes.

Open Access
Article
Publication date: 20 June 2022

Kimberly Gleason, Yezen H. Kannan and Christian Rauch

This paper aims to explain the fundraising and valuation processes of startups and discuss the conflicts of interest between entrepreneurs, venture capital (VC) firms and…

6984

Abstract

Purpose

This paper aims to explain the fundraising and valuation processes of startups and discuss the conflicts of interest between entrepreneurs, venture capital (VC) firms and stakeholders in the context of startup corporate governance. Further, this paper uses the examples of WeWork and Zenefits to explain how a failure of stakeholders to demand an external audit from an independent accounting firm in early stages of funding led to an opportunity for fraud.

Design/methodology/approach

The methodology used is a literature review and analysis of startup valuation combined with the Fraud Triangle Theory. This paper also provides a discussion of WeWork and Zenefits, both highly visible examples of startup fraud, and explores an increased role for independent external auditors in fraud risk mitigation on behalf of stakeholders prior to an initial public offering (IPO).

Findings

This paper documents a number of fraud risks posed by the “fake it till you make it” ethos and investor behavior and pricing in the world of entrepreneurial finance and VC, which could be mitigated by a greater awareness of startup stakeholders of the value of an external audit performed by an independent accounting firm prior to an IPO.

Research limitations/implications

An implication of this paper is that regulators should consider greater oversight of the startup financing process and potentially take steps to facilitate greater independence of participants in the IPO process.

Practical implications

Given the potential conflicts of interest between VC firms, investment banks and startup founders, the investors at the time of an IPO may be exposed to the risk that the shares of the IPO firms are overvalued at offering.

Social implications

This study demonstrates how startup practices can be extended to the Fraud Triangle and issue a call to action for the accounting profession to take a greater role in protecting the public from startup fraud. This study then offers recommendations for regulators and standards entities.

Originality/value

There are few academic papers in the financial crime literature that link the valuation and culture of startup firms with fraud risk. This study provides a concise explanation of the process of valuation for startups and highlights the considerations for stakeholders in assessing fraud risk. In addition, this study documents an emerging role for auditors as stewards of proper valuation for pre-IPO firms.

Details

Journal of Financial Crime, vol. 29 no. 4
Type: Research Article
ISSN: 1359-0790

Keywords

Open Access
Article
Publication date: 13 January 2022

Andrea Patrucco, Christine Mary Harland, Davide Luzzini and Federico Frattini

Suppliers are essential partners in innovation projects, as they own resources, knowledge assets and capabilities that complement those of buying firms. In today’s competitive…

2696

Abstract

Purpose

Suppliers are essential partners in innovation projects, as they own resources, knowledge assets and capabilities that complement those of buying firms. In today’s competitive environment, firms may choose to collaborate with suppliers beyond dyads, forming triadic or three-party relationships. Using the theoretical lens of the relational view (RV), this study aims to explore what type of triad configurations firms use to govern supplier relationships in collaborative innovation projects, how they choose to share resources and implications for project performance.

Design/methodology/approach

The authors use interview data from buyers and suppliers in six case studies of firms involved in ten collaborative innovation projects. The four constructs of the RV are used to observe how firms govern triadic relationships, combine complementary resources, invest in relationship-specific assets and manage information and knowledge exchange with and between suppliers in innovation projects.

Findings

Four archetypes of triadic relationships in innovation projects – labeled Triangle, A-frame, D-Frame and Line – are presented and characterized in terms of their structural and relational features. The authors discuss how each triad archetype is applicable to different innovation projects according to specific project characteristics.

Originality/value

This study is pioneering in its empirical examination of triadic relationships in collaborative innovation projects. It provides a novel typology of four archetypes of triad from the perspective of collaborative relationships with suppliers. Through applying the RV, it advances understanding of how triadic relationships are governed, how they invest in relationship-specific assets, how they combine complementary resources and how they exchange knowledge and information in each type of triad appropriate to different innovation project settings. To date, much of the extant literature has focused on dyads.

Details

Supply Chain Management: An International Journal, vol. 27 no. 7
Type: Research Article
ISSN: 1359-8546

Keywords

1 – 10 of 459