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Individuals develop and perform and process their identities in relationships with others as well as with the environment in which they find themselves, Many of these relationships with others are characterized by fundamental inequalities. In finding their identities, the subordinate in the relationship develops an identity that typically take steps – by vocal and non-vocal gestures – to perform this particularized identity. The identification of self is not only related to the others, with eachindividual in reflective communication, but also reflections characterized by inequality. In continuing to do so, he or she will experience a certain powerlessness, indeed what Marx called alienation.

The paper aims to empirically test a framework to predict the desire and intention to engage with an elective health-care procedure and implement a methodology to test the anticipated positive and negative emotions in hedonic adaptation to an elective procedure.

Two studies in USA and Australia (N = 1,200) confirmed the psychometric properties of the key constructs under the chemical peel condition. Two further studies in the USA and Australia (N = 1,100) explored the research question and hypotheses in the adapted model of goal-directed behaviour under the Botox condition. A survey was self-administered to online panels who had previously engaged in such elective procedures.

The findings highlighted the pragmatic implications for communication and activation strategies to safeguard consumer interests and retain their loyalty.

From the authors’ best understanding, neither a methodology nor a theoretical framework exists to explore hedonic adaptation to recurring engagement with elective health care. A methodology and theoretical framework will highlight the mood states and factors that predict desire and intention to engage. This can advance the research on hedonic adaptation and decision-making and offer pragmatic suggestions for communication and activation strategies to safeguard consumer interests and retain their loyalty.

The reality of emergency preparedness for older adults has not been quite satisfactory in many regions. This paper aimed to study how to improve emergency preparedness for older adults in the viewpoint of emergency culture.

A systematic literature review was used to contrast internationally voiced emergency preparedness (i.e. the principles of emergency preparedness) with culturally adapted emergency preparedness (e.g. values, games, arts, outdoor activities, etc.) via international organizations in both developing and developed countries. For data flow, the preferred reporting items for systematic reviews and meta-analyses was also used in a supplementary way.

An encompassing tenet states that all stakeholders need to divert the internationally voiced emergency preparedness into culturally adapted emergency preparedness while addressing the effects of culture, self-preparedness, integration, diversity, tailored intervention, etc.

This paper has probed into the frame of emergency preparedness for older adults more comprehensively than the previous literature. In doing so, the aspect of emergency culture has been much supported.

The case is derived from secondary sources, including publicly available reports and information about all companies directly or indirectly engaged in the industry. No primary sources were available.

This teaching case is designed for students to demonstrate their mastery of industry-level analysis in the emerging space tourism industry. It allows students to understand what constitutes the industry within the broader space sector and to apply analytical tools such as PESTEL and Porter’s Five Forces, with the option to discuss strategic groups. Students gain insights into how the industry is evolving within its broader environment and how companies could respond or differentiate themselves. Information is also provided for students to consider the broader social impact of a relatively new industry from the perspective of sustainable development.

The case is written for undergraduate and graduate students enrolled in strategic management courses. The case placement is ideally in conjunction with industry-level analytical frameworks such as Porter’s Five Forces, PESTEL analysis, strategic groups (optional) and industry life cycle. Most strategic management textbooks cover these concepts in the first few chapters. For example, “Strategic Management, 14th edition” by Hill, Schilling and Jones (2023) covers these topics in chapter 2. Given that space tourism is an embryonic industry dependent on technological innovation, instructors might also use this case in innovation or entrepreneurship-related courses. This case could also be used to address critical issues, such as sustainability, in tourism management courses.

In the 21st century, placing higher education institutions in the global world has become the norm. Therefore, many higher education institutions in Ghana and across the globe have set out to internationalise or become world-class universities as part of their strategic ambitions. Thus, finding ways to become visible on a global scale and transcend beyond the countries in which they operate has become of major interest to most universities. The authors of this chapter were curious to determine how universities adopt imported organisational templates as a strategic ambition. One should not assume that the semblance of such imported concepts is mere institutional isomorphism stemming from internationalisation and globalisation. The study employed semi-structured interviews and institutional documents as data collection tools among ten (10) university actors in a flagship university in Ghana. The study used postcolonial theory to critically examine the drivers and current practices embedded in dominant hegemonic global discourses, such as internationalisation. The findings revealed that the drivers and reforms underpinning university internationalisation ambition are framed within economic rationalities, producing human capital, self-marketisation to promote visibility, and a quest for global competition couched within global neoliberal ideology. The study recommends the need for university actors to (re)focus and (re)evaluate university internationalisation discourse to ensure a balance between local relevance and global forces.

With the emergence of big data analytics and the importance of analytics-driven decisions, the travel industry is swiftly jumping on and adopting the bandwagon. However, research in this domain is limited. Accordingly, the present research seeks to understand how big data analytics capabilities (BDAC) add value to tourism supply chains (TSCs) and can dynamic capabilities (DC) improve the triple bottom line.

Data from 218 valid responses were collected from different Indian tourism industry units. Confirmatory factor analysis (CFA) was applied to confirm the constructs, followed by partial least squares structural equation modelling (PLS-SEM) to check the mediating effect of DC on TSCs performance.

The findings show that BDAC significantly influence the performance of TSCs and that DC plays a critical role in strengthening the impact of BDAC on TSCs' economic performance. These results corroborate that DC plays a key moderating role.

This study contributes significantly to the tourism sector in India, where tourism is a key contributor to the country's gross domestic product. Theoretically, this study contributes to the resource-based view (RBV) and practically encourages professionals in the tourism sector to promote the use of BDAC to enhance the performance of TSCs.

The originality of the study is that it has tried to comprehend the moderating role of dynamic capabilities which impact BDAC to improve TSC performance.

The case study is designed to help students understand how the “growth at all costs” attitude can lead to compromised corporate governance in a start-up leading to disastrous implications for all the stakeholders. This case study aims to make students understand the components of the fraud triangle, the impact of financial fraud on various stakeholders, the role of venture capitalist (VC) investors and the importance of good corporate governance in start-ups. The case study presents an excellent opportunity for students to discuss the consequences of ignoring good governance in the pursuit of growth in a start-up. After analyzing the case study, the students shall be able to explain the concept of the fraud triangle and to be able to identify the motivation, opportunity and rationalization of financial irregularities in a start-up; analyze the impact of financial irregularities on various stakeholders; comprehend the business model of VCs and evaluate its influence on VC-funded start-ups; and appraise the importance of good corporate governance in start-ups.

The case study revolves around the confession of financial irregularities made by one of the cofounders of GoMechanic, a start-up headquartered in Gurugram, India. On January 18, 2023, Amit Bhasin confessed to financial irregularities in the company’s financial statements, leading to laying off 70% of the workforce of the company. GoMechanic had earlier raised close to US$62m [1] from maverick global investors including Sequoia Capital, Tiger Global, Orios Venture Partners and Chiratae Ventures, and was negotiating to raise Series D financing from the Japanese multinational SoftBank with aspirations to be a unicorn (start-up with a valuation of over $1bn). The confession led to a debate about the consequences of the “growth at all cost” culture being followed by start-ups as well as VCs. GoMechanic was not an isolated instance of a lack of governance in the start-ups. The confession had consequences not only for the GoMechanic but for the entire start-up ecosystem of India, which was the third largest in the world. Bhasin stated that the founders take full responsibility for the situation, and they were working on a plan which was most viable under the circumstances. However, it was not going to be easy to regain the confidence of the investors.

The case study is best suited for senior undergraduate- and graduate-level business school students and in executive education programs in courses such as corporate governance and ethics, private equity and entrepreneurial finance.

Teaching notes are available for educators only.

CSS 1: Accounting and finance

This study aims to investigate the accounting role’s deficiencies in managers’ decision-making processes.

The current research applies a critical review method, which along with a deductive approach – based on a library review of existing sources – examines the underlying causes for the deficiencies of accounting role in the decision-making process of managers; moreover, based on the results obtained, the current study proposes a structural model to explain the issue.

The results exhibit the inadequacies of the accounting role in the decision-making process of managers into three sections: “dilution of financial reporting information content,” “malpractice of accounting information providers” and “managers’ unwillingness to use accounting information.”

This research provides a new perspective on critical accounting studies for the accounting profession, policymakers and managers and invites them to examine the roles of accounting information in more depth and breadth.

This article is the first study that critically expounds upon the literature on the deficiencies of accounting role in the decision-making process of managers and presents these deficiencies in the form of a structural model from three different perspectives.