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This study explores a hegemonic alliance and the role of relational forms of accounting and accountablity in the making of contemporary capitalism.

We use the WikiLeaks “Cablegate” documents to provide an account of the detailed machinations between interest groups (corporations and the state) that are constitutive of hegemonic activity.

Our analysis of the “Cablegate” documents shows that the US and Chevron were crafting a central role for Turkmenistan and its president on the global political stage as early as 2007, despite offical reporting beginning only in 2009. The documents exemplify how “accountability gaps” occlude the understanding of interdependence between capital and the state.

The study contributes to a growing idea that official accounts offer a fictionalized narrative of corporations as existing independently, and thus expands the boundaries associated with studying multinational corporate activities to include their interdependencies with the modern state.

The study traces how global capitalism extends into new territories through diplomatic channels, as a strategic initiative between powerful state and capital interests, arguing that the outcome is the empowerment of authoritarian states at the cost of democracy.

The study argues that previous accounting and accountability research has overlooked the larger picture of how capital and the state work together to secure a mutual hegemonic interest. We advocate for a more complete account of these activities that circumvents official, often restricted, views of global capitalism.

Luxury consumption has evolved, and two important reasons behind the change include globalization and the COVID-19 crisis. These factors have led to the rise of new luxury consumption, which is different from traditional luxury consumption. This study examines how consumers’ identities shape their intentions to consume traditional luxury and new luxury brands.

The theoretical underpinnings of the schema congruity theory and heuristic systematic framework were applied to understand the role of identities in determining consumers’ regulatory focus, price luxuriousness inference and preference for traditional and new luxury brands.

Findings suggest that the global identity of consumers shapes their promotion focus and price luxuriousness inferences. However, their local identities induce a prevention goal. Consumers with such a goal are unlikely to make price luxuriousness inferences. Further, these inferences lead to the choice of traditional luxury over new luxury brands. The results also establish the moderating effects of consumer flexibility.

The extant literature is inconclusive on the role of globalization in luxury consumption and ignores new luxury brands. The current study shows the impact of identities and regulatory focus on traditional and new luxury consumption. The findings also indicate consumers’ regulatory focus and price luxuriousness inference as the reasons behind the influence. The paper also implies that consumers open to renting, sharing or buying second-hand goods will prefer new luxury over traditional luxury brands.

The purpose of this study is to evaluate how Qatar Airways’ sponsorship of FC Barcelona affects Qatar’s sports diplomacy and brand awareness. It focuses on the sponsorship’s demand strategy and takes into account the opinions and attitudes of Spanish nationals toward Qatar and Qatar Airways.

To assess this, a survey of 434 Spanish nationals from 17 different regions from four zones (North, South, Center, and East) in Spain between November 3, 2022 and November 21, 2022 was conducted using a strata sampling method.

We argue that Qatar Airways’ sponsorship of FC Barcelona serves to improve Qatar’s recognition and national reputation in Spain. We also found that there is a need for consistent sponsorship and marketing efforts in sports diplomacy to better fulfill public diplomacy aims. Overall, this paper concludes that Qatar Airways’ sponsorship of FC Barcelona positively contributes to the country’s sports diplomacy despite significant challenges.

The major contribution of this study to the literature is the discussion of the role of sports sponsorships in the recognition of the sponsor, which was assessed through conducting a quantitative analysis of public opinion in the sponsored team’s host country.

Tourists with different cultural backgrounds think and behave differently. Accurately capturing and correctly understanding cultural differences will help tourist destinations in product/service planning, marketing communication and attracting and retaining tourists. This research employs Hofstede's cultural dimensions theory to analyse the variations in destination image perceptions of Chinese-speaking and English-speaking tourists to Xiamen, a prominent tourist attraction in China.

The evaluation utilizes a two-stage approach, incorporating LDA and BERT-BILSTM models. By leveraging text mining, sentiment analysis and t-tests, this research investigates the variations in tourists' perceptions of Xiamen across different cultures.

The results reveal that cultural disparities significantly impact tourists' perceived image of Xiamen, particularly regarding their preferences for renowned tourist destinations and the factors influencing their travel experience.

This research pioneers applying natural language processing methods and machine learning techniques to affirm the substantial differences in the perceptions of tourist destinations among Chinese-speaking and English-speaking tourists based on Hofstede's cultural theory. The findings furnish theoretical insights for destination marketing organizations to target diverse cultural tourists through precise marketing strategies and illuminate the practical application of Hofstede's cultural theory in tourism and hospitality.

This study aims to examine how veganism is “seen” by young adult non-vegan consumers and how prevailing attitudes reinforce or challenge stigmas around veganism.

Photovoice methodology was used to explore young non-vegan consumers’ attitudes and beliefs towards veganism. Data was collected from students studying advertising at a major university in Australia, who produced images and narratives reflective of their own attitudes towards veganism. Polytextual thematic analysis of the resulting visual data was then undertaken to reveal the dominant themes underpinning participants’ attitudes. Participant narratives were then reviewed to confirm whether the ascribed meaning aligned with participants’ intended meaning.

Participant images were reflective of first, how they saw their world and their place within it, which showed the interplay and interconnectedness between humans, animals and nature, and second, how they saw vegans within this world, with both positive and negative attitudes expressed. Interestingly, vegans were simultaneously admired and condemned. By situating these attitudes along a spectrum of moral evaluation, bounded by stigmatisation and moral legitimacy, participants saw vegans as being either Radicals, Pretenders, Virtuous or Pragmatists. For veganism to become more widely accepted by non-vegans, there is an important role to be played by each vegan type.

This study offers a more nuanced understanding of how and why dissociative groups, such as vegans, become stigmatised, which has implications for messaging and marketing practices around veganism and associated products/services. Future research could use a similar methodology to understand why other minority groups in society are stereotyped and stigmatised, which has broader social implications.

This study aims to investigate the effect of speckle pattern on displacement measurements using different speckle diameters and coverage ratios.

In order to compare the coverage ratio and speckle diameter during the evaluation of the correlation of digital images (DIC) study, template speckle plates were produced on a computer numerical control (CNC) punch press with 600 punches per minute. After the speckle plates were manufactured, the speckled pattern was randomly painted on a plain white side through the manufactured template plates, and then tensile tests were performed under the same loading conditions for each sample to observe displacement variation via correlation parameters.

During the manufacturing of templates with thin plates, a punch diameter of less than 1.7 mm will cause tool failure; therefore, uniform speckle size can be assessed before operation. A higher coverage ratio resulted in more accurate and reliable results in displacement data. With smaller coverage, the facet size should be increased to achieve favorable results.

If thick template plates are selected, speckle painting cannot be done properly; therefore, template thickness shall also be assessed before operation.

For randomly distributed DIC templates, increasing coverage beyond 50% does not make sense due to difficulties in the production process in the punch press.

Evaluating DIC results via templates manufactured in a punch press with different speckle diameters and coverage ratios is a new topic in literature.

This study aims to examine differences in the perceived value of luxury as drivers of luxury purchase intentions between individualist and collectivist cultures (at a country level) and consumers of Muslim versus Christian religious backgrounds. Moreover, this study investigates how consumers’ acculturation to the global consumer culture (AGCC) impacts their perceived luxury values.

The authors conducted two online survey studies. The first study compares Muslim consumers in Kuwait versus Muslims consumers in the UK. The second study compares the UK Muslim sample to a UK Christian sample. The authors collected data from 600 and 601 respondents, respectively. Partial least square structural equation modeling was used to test this study’s research hypotheses.

The perceived personal values of luxury primarily drive consumers’ luxury purchase intentions. The hedonic value of luxury impacts luxury purchase intentions significantly more for Muslims in the UK than in Kuwait. No significant differences were observed between religions. Consumers’ AGCC exerts a positive impact on all included perceived luxury values and more strongly impacts perceived uniqueness for Muslims than for Christians.

The paper builds on an integrative luxury values framework to examine the impact of luxury values on consumers’ purchasing intentions by studying the moderating effect of culture and religion on these relationships. The study is partly set in Kuwait, an understudied country, and investigates a Muslim minority in the UK.

Understanding the role of corporate strategies in sustainability has become a hot topic for scholarly research. Meanwhile, firms strive to innovate and shape their positive image in the contemporary business arena. Past research has ignored investigating whether and how sustainability-oriented corporate strategies could drive innovation and firm image among external stakeholders. To address the said research gap, this paper examines the path through which sustainability-oriented corporate strategy and environmental regulation improve green corporate image and green innovation capabilities (i.e. green process and product innovation).

This study adopted a quantitative survey-based method. The online survey was adopted to collect data from employees working at the managerial level in the equipment manufacturing sector. The data collected from 343 managers that was complete in all aspects was used for empirical analysis using structural equation modeling. Direct and indirect relations were evaluated.

The findings reveal that sustainability-oriented corporate strategy and environmental regulation drive green innovation and green corporate image. Findings further show that external knowledge adoption underpins these effects of sustainability-oriented corporate strategy and environmental regulation.

The study delivers theoretical and practical understandings of the importance of sustainability-oriented corporate strategies to green corporate image and green innovation capabilities.

This study aims to investigate the influence of cognitive and affective trust on the revisit intention of medical tourists to a developing country like India, focusing on the role of country image as a moderator.

This study used partial least square-based structural equation modelling to test the hypotheses using data from 297 medical tourists visiting India from abroad for treatment.

The findings of this study confirmed that all the dimensions of cognitive trust, namely, perceived expertise, performance and reputation of the health-care service providers, have a positive and significant impact on the revisit intention of medical tourists to India. In contrast, none of the two dimensions of affective trust have a significant effect on the revisit intention of medical tourists to India. This study also confirmed that country image significantly moderates the relationship between performance dimensions of cognitive trust and medical tourists’ revisit intention to India.

The study’s findings have significant theoretical and managerial implications as they explore the effect of cognitive and affective trust on medical tourists’ the revisit intention to visit an emerging economy, considering the country’s image as a moderator.

本研究旨在调查认知和情感信任对印度等发展中国家医疗游客重游意愿的影响, 重点关注国家形象的调节作用。

本研究采用基于偏最小二乘的结构方程模型, 使用 297 名从国外到印度接受治疗的医疗游客的数据来检验假设。

本研究的结果证实, 认知信任的所有维度, 即医疗服务提供者的专业知识、绩效和声誉, 对印度医疗游客的重游意愿产生积极且显着的影响。相比之下, 情感信任的两个维度都没有对印度医疗游客的重游意愿产生显着影响。这项研究还证实, 国家形象显着调节认知信任绩效维度与医疗游客重访印度意愿之间的关系。

该研究的结果具有重要的理论和管理意义, 因为他们探讨了认知和情感信任对医疗游客重访新兴经济体的意愿的影响, 并考虑到该国作为调节者的形象。

Este estudio tiene como objetivo investigar la influencia de la confianza cognitiva y afectiva en la intención de volver a visitar a un país en desarrollo como la India por parte de turistas médicos, centrándose en el papel de la imagen del país como moderador.

Este estudio empleó un modelo de ecuaciones estructurales parcial basado en mínimos cuadrados para probar las hipótesis utilizando datos de 297 turistas médicos que visitaron la India desde el extranjero para recibir tratamiento.

Los hallazgos de este estudio confirmaron que todas las dimensiones de la confianza cognitiva, es decir, la experiencia percibida, el desempeño y la reputación de los proveedores de servicios de atención médica, tienen un impacto positivo y significativo en la intención de volver a visitar a la India por parte de los turistas médicos. Por el contrario, ninguna de las dos dimensiones de la confianza afectiva tiene un efecto significativo en la intención de volver a visitar la India por parte de los turistas médicos. Este estudio también confirmó que la imagen del país modera significativamente la relación entre las dimensiones de desempeño de la confianza cognitiva y la intención de los turistas médicos de volver a visitar la India.

Los hallazgos del estudio tienen importantes implicaciones teóricas y administrativas, ya que exploran el efecto de la confianza cognitiva y afectiva en la intención de los turistas médicos de visitar una economía emergente, considerando la imagen del país como moderador.

This study aims to investigate the effect of the virtual spokesperson type on the consumers' preference for new products. To meet the consumer needs of Generation Z, virtual spokespeople have become new assistants in brand marketing. However, how virtual spokespersons drive consumer preference for new products is minimally understood.

This research conducts three experiments to investigate the influence of virtual spokesperson type on consumers' preference for new products.

The research shows that, for radically new products, competent virtual spokespersons improve consumers' perception of self-efficacy and thus consumers' preference; for incrementally new products, warm virtual spokespersons improve consumers' perception of social connection and thus consumers' willingness to buy.

This study broadens research on brand spokespersons and virtual spokespersons. This research also enriches and expands research on the consideration of new product types in brand spokespersons.