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Sustainable tourism development is currently a practice for most destinations in the world. It is associated with conceptualizing, implementing, and monitoring policies and programs with balanced economic, sociocultural, environmental, and politico-administrative implications. It is manifested through understanding and integrating the significance of tourism resources, specifically sites and attractions, and the perspectives of primary and secondary stakeholders. This book chapter explicated the significance and implementation of value and rights-based approaches to tourism development through the case of the Samar Island Natural Park (SINP) in the Philippines. It highlighted the value of SINP based on its natural and cultural heritage significance and the perspectives of People's Organizations as tourism front liners of SINP. In the end, a Sustainable Tourism and Strategic Development Framework was explained as the by-product of interconnecting the value and rights-based approaches. The discourse recognizes the interaction between preserving the park's natural integrity and maximizing its tourism potential for the benefit of the local communities and also examines the different aspects of SINP – its vibrant ecosystems and rich cultural legacy, that set it apart as a unique destination.

Venue comes from the Latin word meaning ‘come’ (venire). Not only the event's location or venue affect attendance but it can also have an impact on the event's personality. Additionally, the location or venue affects the event's atmosphere and the visitor experience. The most significant benefit of revitalisation or adaptive reuse is its positive impact on the environment as razing buildings is a major source of waste and carbon emissions, by contrast, adaptive reuse reduces waste, saves energy and conserves resources. The persistence of this chapter is to investigate the challenges and opportunities in making adaptive re-use or revitalisation of heritage buildings that includes forts/palace/museums as a venue for any event. For the purpose of achieving the goal, secondary data from 2000 to 2023 have been compiled from more than 50 research articles that have been published in peer-reviewed and University Grant Commission (UGC) journals, books written by various authors, including the authors themselves, other researchers working in the related field of event management, conference proceedings and websites. The authors discovered from their examination of the literature that the significance of the event venue cannot be unheeded. The event's tone sets the stage for possible guest experience influences. One must carefully consider the kind of venues or settings that are available in the destination before conducting any event.

This study aims to investigate the performance analysis, science mapping and future direction of artificial intelligence (AI) technology, applications, tools and software used to preserve, curate and predict the historical value of cultural heritage.

This study uses the bibliometric research method and utilizes the Scopus database to gather data. The keywords used are “artificial intelligence” and “cultural heritage,” resulting in 718 data sets spanning from 2001 to 2023. The data is restricted to the years 2001−2023, is in English language and encompasses all types of documents, including conference papers, articles, book chapters, lecture notes, reviews and editorials.

The performance analysis of research on the use of AI to aid in the preservation of cultural heritage has been ongoing since 2001, and research in this area continues to grow. The countries contributing to this research include Italy, China, Greece, Spain and the UK, with Italy being the most prolific in terms of authored works. The research primarily falls under the disciplines of computer science, mathematics, engineering, social sciences and arts and humanities, respectively. Document types mainly consist of articles and proceedings. In the science mapping process, five clusters have been identified. These clusters are labeled according to the contributions of AI tools, software, apps and technology to cultural heritage preservation. The clusters include “conservation assessment,” “exhibition and visualization,” “software solutions,” “virtual exhibition” and “metadata and database.” The future direction of research lies in extended reality, which integrates virtual reality (VR), augmented reality (AR) and mixed reality (MR); virtual restoration and preservation; 3D printing; as well as the utilization of robotics, drones and the Internet of Things (IoT) for mapping, conserving and monitoring historical sites and cultural heritage sites.

The cultural heritage institution can use this result as a source to develop AI-based strategic planning for curating, preservation, preventing and presenting cultural heritages. Researchers and academicians will get insight and deeper understanding on the research trend and use the interdisciplinary of AI and cultural heritage for expanding collaboration.

This study will help to reveal the trend and evolution of AI and cultural heritage. The finding also will fill the knowledge gap on the research on AI and cultural heritage.

Some similar bibliometric studies have been conducted; however, there are still limited studies on contribution of AI to preserve cultural heritage in wider view. The value of this study is the cluster in which AI is used to preserve, curate, present and assess cultural heritages.

The study aims to provide a detailed definition of Destination Cultural Reputation while also exploring its impact on tourist satisfaction through an investigation of the dynamics between these two elements. Additionally, the potential moderating role of on-site engagement in sustainable activities has been investigated, examining whether satisfaction prompts tourists to exhibit behaviors such as the intention to return and recommend the cultural destination.

To achieve these objectives, a survey and a structural equation model, based on a sample of 647 visitors to an important UNESCO World Heritage site (i.e. Urbino), have been adopted.

Findings confirm tourists’ recognition of the destination’s cultural reputation, supporting its relationship with visitor satisfaction. Additionally, tourist satisfaction is positively associated with destination loyalty. However, on-site sustainable activities negatively moderate the relationship between destination reputation and tourist satisfaction. This suggests that a favorable cultural reputation should align with quality sustainable activities in the destination to prevent tourist dissatisfaction.

The paper offers valuable practical insights for destination managers and policymakers aiming to enhance appeal and sustainability.

The study contributes to enhancing the understanding of the complex relationship between reputation, satisfaction, and loyalty in cultural destinations. In addiction it measures the reputation of tourist destination through the specific cultural dimension.

Gunung Mulu National Park (GMNP) is one of the two protected areas with UNESCO World Heritage Site (WHS) status in Malaysia. Until now, this area can only be accessed by tourists via air and water transportation only. Recently, the government has proposed the construction of a road connecting GMNP to several areas, including Miri City through a high-impact infrastructure project. However, this project might instigate the potential benefits and challenges in terms of tourism development and community well-being. As custodians of the park, their support for this initiative needs to be dismantled so that the management of the national park can still be implemented holistically and does not jeopardise the current UNESCO status of WHS. WHS is UNESCO-designated area of cultural, historical, scientific, or other significant value, legally safeguarded by international agreements, and preserved for the benefit of future generations due to its exceptional value to humanity. Thus, this study aims to examine challenges and socioeconomic impacts of the proposed road among key informants' perspectives at Long Terawan Village, Long Iman Village, Batu Bungan Village and GMNP Headquarters. The study was conducted via in-depth interviews with 10 community members residing in the settlement, including a tribal chief, boatman, lodging operator, park guide and farmer, all of whom are professionals and representatives of the local community. They were designated as key informants on account of their extensive engagement and development within the community. Through a thematic analysis, their perspectives on the proposed roads to be built in the area were elucidated. The study offers pragmatic understanding of socioeconomic impact assessment, which could inform strategic decision-making by incorporating information regarding potential benefits and challenges of the proposed road construction to an isolated protected area.

This paper presents a critical examination of the contemporary state of the accounting discipline and poses the question of its future trajectory. The aim of the study is to show that the path to be followed is the one traced by the masters of the discipline, which lies in the wake of the rediscovery of social and moral values and shared value.

Study of the conceptual nature of research topic, that is, the discipline of accounting, in an intertemporal exploration through some selected theoretical constructs.

There is no need for a new accounting science with new paradigms, but only for a recovery of the social and moral values of accounting that have lain dormant during the dusty centuries of human history.

The study does not provide an extensive analysis of the evolution of accounting history.

The recovery of the social and ethical dimension will not only make accounting more attractive to young students but will also have a medium-term impact on the profession, freeing it from the stereotypes of an unexciting and aseptic discipline. This broadening of scope and momentum inspires the engagement of academics, practitioners, experts and policymakers in confronting and proactively addressing the complex challenges that the world faces today, toward the United Nations 2030 Agenda and beyond.

This historical paper’s originality lies in its intertemporal perspective.

As the tourism industry recovers from the devastating effects of the global pandemic, meeting the targets of the Sustainable Development Goals (SDGs) remains to be a global “deadline” where tourism is seen as a major contributor. While disruptions to business-as-usual practices such as COVID-19 present unprecedented challenges, they can also provide opportunities for strategic innovation to change behavior toward sustainable tourism experiences. Active transport for low-carbon tourism such as walking or cycling tours have risen in popularity in recent years, and especially postpandemic, as they provide opportunities for a more personalized experience while health and safety protocols can still be implemented. They also present health benefits for the individuals while contributing to environmental sustainability and climate mitigation strategies of the tourism industry. This book chapter presents cases of various forms of tourism activities that use active transport, focusing on walking tours and cycling tours. Various companies offering tours under these modes are discussed and presented. These two modes promote authentic cultural and heritage tourism experiences through the local experts that provide the services.

Measuring shared value (SV) created in innovation ecosystems (IEs) is increasingly relevant but complex, given the multidimensional and multiactor nature of both concepts, which challenges traditional performance measurement systems (PMSs). Moving from this gap, the authors propose an integrated approach to extend the balanced scorecard (BSC) for measuring and monitoring SV creation at IE level.

The proposed approach combines the most recent contributions on PMS in IEs and SV to define perspectives and dimensions that are better suited to deal with the nature of both IEs and SV. The approach is also applied to the real case (Alpha) of an Italian IE through a step wise method. Starting from the IE vision, the authors identify in the strategy map the specific objectives related to each perspective/dimension combination and then associate a performance indicator with each objective.

The resulting SV BSC is composed of indicators interconnected along different perspectives and dimensions. The application of the approach to the real case proves its feasibility and highlights characteristics, advantages and disadvantages of the SV BSC when used at IE level. The authors also provide guidelines for its application to other IEs.

The study contributes to the research on PMS by introducing and applying to a real case an integrated approach to assess SV in IEs, overcoming the shortcomings of PMS framed for single firms. It can be of interest for both researchers in the field of ecosystems value creation and practitioners managing or promoting such complex structures.

Due to the complexity and diversity of megaprojects, the architectural programming process often involves multiple stakeholders, making decision-making difficult and susceptible to subjective factors. This study aims to propose an architectural programming methodology system (APMS) for megaprojects based on group decision-making model to enhance the accuracy and transparency of decision-making, and to facilitate participation and integration among stakeholders. This method allows multiple interest groups to participate in decision-making, gathers various perspectives and opinions, thereby improving the quality and efficiency of architectural programming and promoting the smooth implementation of projects.

This study first clarifies the decision-making subjects, decision objects, and decision methods of APMS based on group decision-making theory and value-based architectural programming methods. Furthermore, the entropy weight method and fuzzy TOPSIS method are employed as calculation methods to comprehensively evaluate decision alternatives and derive optimal decision conclusions. The workflow of APMS consists of four stages: preparation, information, decision, and evaluation, ensuring the scientific and systematic of the decision-making process.

This study conducted field research and empirical analysis on a practical megaproject of a comprehensive transport hub to verify the effectiveness of APMS. The results show that, in terms of both short-distance and long-distance transportation modes, the decision-making results of APMS are largely consistent with the preliminary programming outcomes of the project. However, regarding transfer modes, the APMS decision-making results revealed certain discrepancies between the project's current status and the preliminary programming.

APMS addresses the shortcomings in decision accuracy and stakeholder participation and integration in the current field of architectural programming. It not only enhances stakeholder participation and interaction but also considers various opinions and interests comprehensively. Additionally, APMS has significant potential in optimizing project performance, accelerating project processes, and reducing resource waste.

This study explores how the effects of youth-oriented values influence the behavioural attitudes towards online conspicuous activities during travel, leading to their further conspicuous consumption travel behaviour.

This study applied a mixed-methods approach. Semi-structured interviews were conducted with 20 young tourists to extract the youth-oriented value measurement scale. A systematic survey was conducted in a renovated heritage site in China. PLS-SEM analysis was performed on 322 responses to test the proposed hypotheses.

The results of semi-structured interviews supplement seven new items and form a measurement scale of youth-oriented values with 16 items in three dimensions (self-identification, peer-identification and eagerness to change). The results of PLS-SEM analysis reveal that all three youth-oriented values significantly influence attitudes towards information searching and content generation, and these two behavioural attitudes are positively related to continuous conspicuous consumption travel. The openness trait moderates the relationship between self-identification and content generation.

The study contributes to youth tourism research in conspicuous consumption travel behaviour. It provides insights to tourism operators to formulate strategies to develop the young tourist market in a cultural heritage tourism context.