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This paper aims to review the determinants that influence adoption of biometric technologies, with particular emphasis on both devices and hotel processes.

The overall objective was to identify the critical hotel processes and devices. This was achieved by a quantitative survey of 300 hotel customers which focused on the key dimensions of technology behaviour, holiday characteristics, hotel processes, biometric technologies and the “willingness” to adopt.

The findings show that 87.3 per cent of hotel customers may be “willing to use” biometric devices and that there is some correlation between the different processes as well as the different biometric technologies.

Conclusions and recommendations are made as to which specific hotel processes might benefit from biometrics and also how hoteliers might anticipate the rollout of biometric technologies.

This paper provides a first, empirical study into customer adoption of biometrics. It reveals opportunities for hotels to profit from emerging biometric technologies.

The purpose of this study is to investigate the association between corporate risk and the interaction between CEO incentive compensation and CEO overconfidence.

This empirical study performs random and fixed effect (FE) regression analysis. It uses option-implied measures of CEO overconfidence.

The authors contribute to the existing literature by showing (1) that the positive association between high CEO incentive compensation and corporate risk only exists in the sphere of overconfident CEOs and (2) that the positive association between overconfident CEOs and corporate risk only exists in the sphere of high CEO incentive compensation. The authors show that the combination of high CEO incentive compensation and CEO overconfidence is associated with an increase in corporate risk of approximately 6% while the individual effects are for all practical reasons negligible. The results imply that only the combination of high CEO incentive compensation and CEO overconfidence is associated with a significantly elevated level of corporate risk.

The findings are based on S&P 1500 non-financial firms in the period 2007–2016.

The findings have important implications in terms of CEO selection and compensation.

This study provides empirical evidence on the importance of the dual presence of high CEO incentive compensation and CEO overconfidence for corporate risk. The previous literature has primarily investigated these phenomena in isolation.

The following bibliography focuses mainly on programs which can run on IBM microcomputers and compatibles under the operating system PC DOS/MS DOS, and which can be used in online information and documentation work. They fall into the following categories:

The purpose of this paper is to investigate how small‐ and medium‐sized hotels use search engine marketing (SEM) to make their hotels (services and products) more visible and easier to find for existing and potential customers.

A qualitative, exploratory approach is taken and eight case studies of small, independent hotels are conducted via in‐depth, semi‐structured interviews.

These interviews reveal that though all hotels have a web site they do not exploit SEM, which may be attributable to poor marketing planning and lack of control of their web site through outsourcing key web development and optimisation activities.

The practical implications are that small hotels risk being marginalized, losing contact with their customers and fail to maximise their return on investment on their web site.

This research highlights the critical issues and explores the potential to re‐orient the small operator towards the opportunities of successful SEM and fully utilise their web site as a tactical and strategic marketing tool.

This paper aims to investigate whether students adopt a “deep” approach to learning, i.e. “seeking meaning”, in the context of the subject of information systems (IS) and hospitality management degree programmes.

A questionnaire that covers the key constructs, i.e. teaching, feedback, assessment, student autonomy and deep learning, is administered to two samples of final year students. Statistical tests indicate the significant differences between the two samples and the relationship between students' perception of their learning environment and “deep” learning in IS.

Results show that, even though there are some significant differences between the two groups, particularly in items of teaching methods, feedback and assessment, “deep learning” is acquired in both contexts.

This research is limited to a comparative study of two institutions and further research is recommended to discover constructs and contexts particular to the hospitality sector.

These results reveal that “constructive alignment” of teaching and learning priorities is needed with resource and training implications for both teachers and educational establishments.

This research investigates information systems subject learning in hospitality management programmes (and the need to see an information system as an integrated, social system). It examines “contexts” as part of the learning environments: this is new. It also marries two different learning measurements (those of ETL and Cope) to quantitatively examine the phenomenon of “deep learning” in the hospitality IS subject context.

Much prior work involving director incentives and corporate behaviour has been focussing on their absolute dollar value or the intrinsic value and generated mixed findings. Comparison theories, however, suggest that the relative value of an incentive may be the main drive for individual performance. This study attempts to investigate the role of director relative pay in promoting the board’s intervention with unrelated diversification decisions.

The analysis uses data from firms operating in more than one segment during the period from 1999 to 2019. Data were obtained from WRDS databases. Ordinary least squares (OLS) regression analysis and the two-stage system generalized method of moments (GMM) were run to test the hypotheses. To test the robustness of the findings, alternative proxies for the key independent variables were used in separate analyses.

The results support the hypothesis that unrelated diversification negatively impact firm performance, while higher director relative pay will help reduce unrelated business diversification. The absolute director pay, however, has no significant impact on corporate strategic choices. The results also highlight the moderating effect of director overcompensation. Director overcompensation will cancel out the impact of relative director pay on unrelated diversification.

This study takes a fresh theoretical perspective by framing the investigation using the dimensional comparison theory to address the single untended comparison framework in the director pay structure – the intra-individual framework. It is the first to investigate the role of director relative pay in corporate strategic choices. The findings support the contention that the relative value of the incentive is an important indicator of the effectiveness of the pay.

The existing literature documents mixed evidence toward the association between corporate social responsibility (CSR) and corporate tax planning (e.g., Davis, Guenther, Krull, & Williams, 2016; Hoi, Wu, & Zhang, 2013). In this study, I aim to identify a causal relationship between CSR and tax planning, leveraging the staggered adoptions of constituency statutes in US states, which is a plausibly exogenous shock to firms' emphasis on their social responsibility. In general, the statutes permit firm directors to consider the interests of all constituents when making business decisions, including those who benefit from firms paying their fair share of income taxes. Thus, the adoption of the statutes raises the importance of firms' social responsibility in paying income taxes. Employing a staggered difference-in-differences (DiD) method, I find that firms incorporated in states that have adopted constituency statutes exhibit significantly higher effective tax rates (ETRs) based on current tax expense. This causal relationship suggests that managers, with the legitimacy to consider the social impact of tax avoidance, become less aggressive in tax planning. I further find that the effect of adoption is stronger for financially unconstrained firms and firms in retail businesses, where the demand (cost) for tax avoidance is lower (higher). Finally, I show that my main results are driven by firms located in states with a high sense of social responsibility and firms with high levels of tax avoidance prior to the adoption. Overall, the findings in this chapter contribute to the literature by delineating a negative causal relationship between CSR and tax avoidance and identifying a positive social impact brought by the passage of constituency legislation.

The ideal farmhouse cheese profile for 256 Irish farmhouse cheese consumers was one with a strong flavour, a hard texture, a wax packaged wheel, made with pasteurised milk, nutritional information present on the package, a white coloured cheese and a price of €3.17 per 200g. Least squares regression was used to estimate part worths for the conjoint analysis. A cluster analysis revealed there were two clusters with different ideal product profiles. Cluster one preferred cheese made with pasteurised milk, while cluster two preferred one made with unpasteurised milk. Market simulation experiments simulated market shares for nine products (six semi‐hard farmhouse cheeses, one soft farmhouse cheese and two factory cheeses), as well as the ideal product profiles for each cluster (two in total). The “ideal” product profile for each cluster was identified as having the largest market share, under both models of analysis.

Prior research has shown that a work environment that facilitates work-life balance not only benefits the personal lives of employees but also leads to better job performance and ethical decision-making. Allocation of time between career and personal life is an age-old challenge for working people. Work-life balance refers to the manner in which people distribute time between their jobs and other activities, such as family, personal pursuits, and community involvement. This study compares the work-life balance perspectives of current and future accountants. Three research questions are examined. The first relates to the importance accountants place on work-life balance. The second concerns how work-life balance perspectives of current practitioners compare to future accountants. The third considers how gender differences affect work-life balance perspectives. Data for analysis was obtained via a survey of current accounting practitioners and of future accountants (students near graduation). Findings indicate that both current and future accountants believe that a healthy work-life balance is connected to work satisfaction, work performance, and ethical decision-making.