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Management discretion in the decision to reduce payroll costs is an important but under-researched issue in management accounting. The authors leverage the experimental environment to test the role of organizational culture (close vs. distant) and managerial communion (concern for others) along with their interaction with sales decline persistence (one vs. two periods) on planned layoff decisions. The authors find that communal managers are hesitant to downsize employees and that a close organizational culture interacts with one period sales declines to reduce layoffs although the influence of culture is reduced with persistent sales declines. The authors also examine the influence of culture and communion on managers’ preference for pay cuts as an alternative to layoffs. The authors find that a close culture and higher communion are associated with decisions to choose pay cuts over layoffs; however, these costs interact such that managers low in communion in a distant culture express a higher preference for layoffs. These findings illustrate the combined influence of economic, organizational, and dispositional factors on manager decisions about the extent and form of labor cost reductions due to sales declines.

To explain how technology will replace a great deal of human labor in knowledge markets using a theory of reasoned action applied to demand and theories of procedural rationality, cost structure and system dynamics applied to supply.

Two illustrative scenarios are presented. The first is a third-party Best Treatments site, and its effect on the expert advice pharmaceutical representatives provide doctors. The second scenario is an online higher education business course module with embedded AI.

Both scenarios demonstrate the advantages of online expertise and teaching platforms over the in-person alternative in variable and marginal cost, ease and convenience of use, quality conformance, scalability, knowledge reach and depth and most importantly, speed of evolutionary adaptability. Despite such overwhelming advantages, a number of reasons why the substitution might be slowed are presented, and some strategies firms might adopt are discussed. Opportunities for service scholars to confirm, challenge and extend the conclusions are presented throughout the paper.

Increasing cost structure and adaptability advantages of online technology and AI over in-person delivery of expertise and training services are demonstrated. It is also demonstrated that the innovation-imitation cycle is accelerating because of exogenous innovation in knowledge access and online influence networks and an endogenous effect where imitators accelerate their innovation that drives innovators to accelerate their innovation, which drives imitators to further accelerate their imitation.

This study aims to explore families that travel with children, as focuses on vulnerabilities, resource constraints and service exclusion through the lens of transformative service research (TSR). This paper investigates: how the experienced vulnerability of these families is shaped by structural, interpersonal and intrapersonal constraints, and how the constraints influence the family tourist-resource interaction in the air travel service encounter.

In total, 2,855 reviews of the family tourists with children were analyzed with text mining, t-test and multidimensional scaling using the interpretive language R to answer the research questions with analyses on unstructured (e.g. text) and structured (e.g. consumer rating) data.

The findings of the empirical investigation answered how experienced vulnerability is shaped by structural, interpersonal and intrapersonal resource constraints and the types of family tourist-resource interaction in the travel service encounter to understand the resource constraints. The findings of this paper help examine family tourism experiences from a value formation perspective to unfold how stakeholders interact to form value while increasing and decreasing their well-being by the value of co-creation and co-destruction.

This research helps advance the TSR’s service inclusion framework by enabling opportunities, offering choice, relieving suffering and fostering happiness with empirical findings in travel service encounters. These findings are particularly insightful to family tourists with children struggling with unfair access and treatment in aeromobility service encounters, which may help enhance the well-being of individuals and communities.

This paper aims to provide a critical reflection on the impact of the gig economy on the hospitality workforce. The impact of the gig economy on hospitality workforce management is explored, with the paper delving into both theoretical insights and practical implications.

This paper offers reflections on the emerging trend of the gig economy and its impacts on the hospitality workforce, based on evidence collected from the selected literature, industry report and authors’ personal reflections. A micro-meso-macro analytical framework was also applied to assist authors in building the arguments and propositions.

The findings not only revealed the impacts of the gig economy on the hospitality workforce at micro-meso-macro levels but also underscored its close relationships with various concepts in the hospitality management literature. Both future research directions and practical implications are provided.

Amid the gig economy’s transformative influence, stakeholders must continually innovate for an empowering and secure work environment. A holistic approach is necessary to establish a harmonious gig ecosystem, ensuring fair treatment, benefits and protection for workers while fostering growth and well-being.

Throughout the paper, a critical reflection on the impact of the gig economy on the hospitality workforce is presented, along with suggestions for coping with current labor issues in hospitality and tourism. Future research directions are outlined.