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1 – 10 of over 12000Susan L. Slocum, Kenneth F. Backman and Elisabeth Baldwin
Tourism is being utilized as a key economic development tool of the 21st century. Serious concern over the benefit of tourism for the poor has contributed to discussion on…
Abstract
Tourism is being utilized as a key economic development tool of the 21st century. Serious concern over the benefit of tourism for the poor has contributed to discussion on community involvement and community participation in contemporary literature. In particular, sustainable development has become a way to address the long-term viability of income and employment in least-developed countries while attempting to preserve traditional customs and culture in the face of globalization. Sustainability refers to finding solutions to poverty without compromising the natural and cultural resource base needed by future generations to pursue their own economic goals. This task requires attention to the economic, cultural and social needs of all groups while focusing on solutions that are also viable for the long term (Bramwell, 2001; Davidson, 2007; Mfaume & Leonard, 2004). It is also important to note that social structures and cultural references vary noticeably within countries and regions. Therefore, three separate, independent instrumental case studies (also known as collective case studies) were conducted in three distinct Tanzanian communities in or around tourism destinations. The objective was to allow for the autonomy of specific cultural, social and business networks to be reflected in the research methodology.
Case studies allow for the investigation of constraints to economic participation within real-life experiences, as there is no clear distinction between the phenomenon and the context. Instrumental case studies strive to develop theory, or in this case, facilitate understanding of pervasive problems and do not require typical study populations (Stake, 1995). An instrumental case study is utilized where a ‘particular case is examined mainly to provide insight’ into a phenomenon and the case supports understanding of the phenomenon (Denzin & Lincoln, 2005). The emphasis is placed on specific issues rather than on the case itself. The case in then used as a vehicle to develop a better understanding of the situation or problem (Stake, 2003). Single case studies are ideal for investigating a phenomenon that has not been previously studied and can make a significant contribution to knowledge (Yin, 2003). Since constraints to economic participation within Tanzania have not yet been empirically studied, each individual case study is exploratory in nature.
Once the specific case studies were independently derived and themes developed, a cross-case comparison offered insight into reoccurring themes or case-specific constraints. Using an iterative process, the strength of this methodology lies in the inductive approach that provides suggestive rather than definitive analysis (Welch, 1994). The first phase of analysis results in ‘within’ themes specific to a particular region. Using cross-case comparisons, emergent patterns provide similarities and differences between the three communities.
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Susan L. Slocum and Sally Everett
The purpose of this paper is to explore a resource-constrained Destination Marketing Organization (DMO) to assess the power struggles inherent in community tourism initiatives…
Abstract
Purpose
The purpose of this paper is to explore a resource-constrained Destination Marketing Organization (DMO) to assess the power struggles inherent in community tourism initiatives when leadership is weakened through shrinking resources.
Design/methodology/approach
Using a comparative instrumental case study approach, this paper analyses three separate studies within Experience Bedfordshire to develop a comprehensive picture of governance within a single tourism destination.
Findings
The results show that privately held attractions, hospitality businesses, and transportation authorities retain control over key marketing messages. Visitor and stakeholder surveys indicate that a more sustainable form of rural development, based on natural/cultural attractions and the development of bed and breakfast and artisan small businesses is the preferred development path. Unfortunately, the increasing use of Tourism Information Centres by local residents, as opposed to tourists, has reduced support by key power holders in the community, thereby forcing major industry restructure.
Research limitations/implications
This research was conducted during the transitionary period as the Rural Development Agencies were being dissolved in the UK and the new Local Enterprise Partnership system was being implemented in early 2011. It is still too early to anticipate how this new system will affect destination marketing in the long run.
Practical implications
This paper argues that commercial interests ultimately control the destination image in this resource-constrained region, and its marketing messages which are currently focused on high adventure and large scale development are pursued to the detriment of local wishes and rural landscape development.
Originality/value
This paper is the first article to address the transition from the Rural Development Agencies to the Local Enterprise Partnerships within a tourism and destination marketing framework.
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Scanning both the academic and popular business literature of the last 40 years puzzles the alert reader. The variety of prescriptions of how to be successful (effective…
Abstract
Scanning both the academic and popular business literature of the last 40 years puzzles the alert reader. The variety of prescriptions of how to be successful (effective, performing, etc.) 1 Organizational performance, organizational success and organizational effectiveness will be used interchangeably throughout this paper.1 in business is hardly comprehensible: “Being close to the customer,” Total Quality Management, corporate social responsibility, shareholder value maximization, efficient consumer response, management reward systems or employee involvement programs are but a few of the slogans introduced as means to increase organizational effectiveness. Management scholars have made little effort to integrate the various performance-enhancing strategies or to assess them in an orderly manner.
This study classifies organizational strategies by the importance each strategy attaches to different constituencies in the firm’s environment. A number of researchers divide an organization’s environment into various constituency groups and argue that these groups constitute – as providers and recipients of resources – the basis for organizational survival and well-being. Some theoretical schools argue for the foremost importance of responsiveness to certain constituencies while stakeholder theory calls for a – situation-contingent – balance in these responsiveness levels. Given that maximum responsiveness levels to different groups may be limited by an organization’s resource endowment or even counterbalanced, the need exists for a concurrent assessment of these competing claims by jointly evaluating the effect of the respective behaviors towards constituencies on performance. Thus, this study investigates the competing merits of implementing alternative business philosophies (e.g. balanced versus focused responsiveness to constituencies). Such a concurrent assessment provides a “critical test” of multiple, opposing theories rather than testing the merits of one theory (Carlsmith, Ellsworth & Aronson, 1976).
In the high tolerance level applied for this study (be among the top 80% of the industry) only a handful of organizations managed to sustain such a balanced strategy over the whole observation period. Continuously monitoring stakeholder demands and crafting suitable responsiveness strategies must therefore be a focus of successful business strategies. While such behavior may not be a sufficient explanation for organizational success, it certainly is a necessary one.
Qian Hu, Zhao Pan, Yaobin Lu and Sumeet Gupta
Advances in material agency driven by artificial intelligence (AI) have facilitated breakthroughs in material adaptivity enabling smart objects to autonomously provide…
Abstract
Purpose
Advances in material agency driven by artificial intelligence (AI) have facilitated breakthroughs in material adaptivity enabling smart objects to autonomously provide individualized smart services, which makes smart objects act as social actors embedded in the real world. However, little is known about how material adaptivity fosters the infusion use of smart objects to maximize the value of smart services in customers' lives. This study examines the underlying mechanism of material adaptivity (task and social adaptivity) on AI infusion use, drawing on the theoretical lens of social embeddedness.
Design/methodology/approach
This study adopted partial least squares structural equation modeling (PLS-SEM), mediating tests, path comparison tests and polynomial modeling to analyze the proposed research model and hypotheses.
Findings
The results supported the proposed research model and hypotheses, except for the hypothesis of the comparative effects on infusion use. Besides, the results of mediating tests suggested the different roles of social embeddedness in the impacts of task and social adaptivity on infusion use. The post hoc analysis based on polynomial modeling provided a possible explanation for the unsupported hypothesis, suggesting the nonlinear differences in the underlying influencing mechanisms of instrumental and relational embeddedness on infusion use.
Practical implications
The formation mechanisms of AI infusion use based on material adaptivity and social embeddedness help to develop the business strategies that enable smart objects as social actors to exert a key role in users' daily lives, in turn realizing the social and economic value of AI.
Originality/value
This study advances the theoretical research on material adaptivity, updates the information system (IS) research on infusion use and identifies the bridging role of social embeddedness of smart objects as agentic social actors in the AI context.
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Sujatha Perera, Jill McKinnon and Graeme Harrison
This paper uses a stakeholder approach to examine how the role of accounting and the status of accountants changed over a 30 year period (1970 to 2000) in a major Australian…
Abstract
This paper uses a stakeholder approach to examine how the role of accounting and the status of accountants changed over a 30 year period (1970 to 2000) in a major Australian government trading enterprise. Data are gathered from semi‐structured interviews with organizational participants and documentation. The study provides support for the importance of stakeholders in shaping organizational processes and practices, including accounting practices, and for the effects of changes in stakeholder constituency and agenda on such practices. The study also provides evidence of the roles accounting and accountants may play in implementing a stakeholder agenda, including both instrumental and symbolic roles, and how the status of accountants may rise and fall commensurate with those roles.
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Over the last decade, international accounting harmonization and convergence and the increasing adoption of IFRS as national standards have become dominant topics in international…
Abstract
Over the last decade, international accounting harmonization and convergence and the increasing adoption of IFRS as national standards have become dominant topics in international accounting research (Alp & Ustundag, 2009; Ashbaugh & Pincus, 2001; Cairns, Massoudi, Taplin, & Tarca, 2011; Christensen et al., 2007; Daske, 2006; Daske & Gebhardt, 2006; Daske et al., 2008; Ding et al., 2007; Gastón, García, Jarne, & Laínez Gadea, 2010; Haverals, 2007; Hellmann, Perera, & Patel, 2010; Lantto & Sahlström, 2008; Othman & Zeghal, 2006; Peng & van der Laan Smith, 2010; Schleicher, Tahoun, & Walker, 2010; Tyrrall et al., 2007). In this move toward convergence, the politics associated with IAS setting by the IASB has become an important and controversial topic in international accounting research. Although previous studies have aimed to examine political issues and stakeholder's perception toward the standard-setting process of the IASB (Alali & Cao, 2010; Chiapello & Medjad, 2009; de Lange & Howieson, 2006), no study has critically examined the complexity of factors influencing attitudes and public opinion toward this standard-setting process. Given that attitudes are likely to guide behavior and lead stakeholders to either advance the work of the IASB or create obstacles, it is timely and relevant to analyze attitudes toward this issue. A recent study has provided evidence that stakeholders’ acceptance of IFRS and preparers’ overall perception of IFRS may influence compliance and the quality of financial reports (Navarro-García & Bastida, 2010). As such, it is the objective of this chapter to provide insights into determinants of attitudes toward the IASB's standard setting and critically examine the influence of power structures and perceived legitimacy on individual attitudes and public opinion.1 Specifically, this study examines German attitudes toward the promotion of professional judgment by the IASB since the adoption of IFRS in the EU in 2005.
The object of this research is the reconstruction of the existing legal response by European Union states to the phenomenon of immigration. It seeks to analyse the process of…
Abstract
Purpose
The object of this research is the reconstruction of the existing legal response by European Union states to the phenomenon of immigration. It seeks to analyse the process of conferral of protection.
Design/methodology/approach
One main dimension is selected and discussed: the case law of the national courts. The study focuses on the legal status of immigrants resulting from the intervention of these national courts.
Findings
The research shows that although the courts have conferred an increasing protection on immigrants, this has not challenged the fundamental principle of the sovereignty of the states to decide, according to their discretionary prerogatives, which immigrants are allowed to enter and stay in their territories. Notwithstanding the differences in the general constitutional and legal structures, the research also shows that the courts of the three countries considered – France, Germany and Spain – have progressively moved towards converging solutions in protecting immigrants.
Originality/value
The research contributes to a better understanding of the different legal orders analysed.
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Emine Cihangir and Mehmet Şeremet
This chapter provides a detailed account of the comparison-based case study approach and argues that traditional case study approaches should adopt the comparison-based case study…
Abstract
This chapter provides a detailed account of the comparison-based case study approach and argues that traditional case study approaches should adopt the comparison-based case study model. This study outlines the benefits and drawbacks of the comparative case study design. The penultimate section provides an example of a comparison-based case study to illustrate the virtues and the shortcomings of this mode of research. The chapter concludes with suggestions to aid novice tourism researchers and postgraduate students.
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Thomas Ahrens and Laurence Ferry
This study is concerned with the institutional value dimension in recent accounting research into hybrids and hybridity. Such research has been cognitively oriented and neglected…
Abstract
Purpose
This study is concerned with the institutional value dimension in recent accounting research into hybrids and hybridity. Such research has been cognitively oriented and neglected the affective and emotional qualities of the values in which institutions are grounded. This study assumes that organisational members use accounting for instrumental reasons conditioned by objective facts. This study aims to offer new impetus to this literature by taking seriously the nature of institutional value.
Design/methodology/approach
Essay combined with discussion of published work.
Findings
Cognitive misinterpretations of institutional value underplay the force of institutions. One acts upon these not as a matter of cognitive choice but because of beliefs in deeply held values. In the extreme, the value possesses the actor not vice versa. However, because institutional values are ideal and abstract, they can never be fully and incontrovertibly achieved in practice. Certain practices, such as accounting, can come to stand in for the pursuit of the institutional value. In particular contexts, practicing accounting can come to be regarded as pursing institutional values, which makes it an institutional object.
Originality/value
The explication of accounting as an institutional object can show the potential significance of accounting for institutional values, including hybrid values.
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In recent years, the field of comparative and international education (CIE) has experienced an outburst of self-reflective papers wherein comparativists study the nature of the…
Abstract
In recent years, the field of comparative and international education (CIE) has experienced an outburst of self-reflective papers wherein comparativists study the nature of the field and map its content. This study contributes to this trend by drawing attention to a previously unstudied aspect of CIE: its purpose. Using Arnove’s dimensions as a starting point to create five new purpose categories, four prominent CIE journals are surveyed to test whether the pragmatic history of CIE is evident in its current body of research. In this process, a complete and clear genetic mapping of the journals is created, which explores their similarities and differences, as well as the changes in their content over time. Findings indicate that the pragmatic purpose of CIE dominates, though it is primarily emancipatory and transformative in its prescription. Furthermore, articles rooted in specific situational contexts were more prominent than expected considering the comparative and international nature of the field.
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