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This study aims to investigate the role of negative media coverage of environmental, social and governance (ESG) issues in deterring tax avoidance. Inspired by media agenda-setting theory and legitimacy theory, this study hypothesises that an increase in ESG negative media coverage should cause a reputational drawback, leading companies to reduce tax avoidance to regain their legitimacy. Hence, this study examines a novel channel that links ESG and taxation.

This study uses panel regression analysis to examine the relationship between negative media coverage of ESG issues and tax avoidance among the largest European entities. This study considers different measures of tax avoidance and negative media coverage.

The results show that negative media coverage of ESG issues is negatively associated with tax avoidance, suggesting that media can act as an external monitor for corporate taxation.

The findings have implications for policymakers and regulators, which should consider tax transparency when dealing with ESG disclosure requirements. Tax disclosure should be integrated into ESG reporting.

The study has social implications related to the media, which act as watchdogs for firms’ irresponsible practices. According to this study’s findings, increased media pressure has the power to induce a better alignment between declared ESG policies and tax strategies.

This study contributes to the literature on the mechanisms that discourage tax avoidance and the literature on the relationship between ESG and taxation by shedding light on the role of media coverage.

Considering the ongoing discourse on diversity, equity and inclusion, brands aim to develop marketing campaigns that demonstrate respect for all individuals. Despite these intentions, many advertisements still provoke strong negative reactions from consumers due to brand transgressions in social media marketing campaigns that violate these values. The purpose of this paper is to analyze the repercussions that such social media marketing campaigns have on brands, categorizing these campaigns as brand transgressions in social media advertising.

This research uses a mixed-method design that includes semi-structured interviews (Study 1), a content analysis (Study 2) and an online experiment (Study 3).

This paper clarifies the elements that qualify as brand transgressions in advertising within the diversity, equity and inclusion discourse. The negative electronic word-of-mouth (e-WOM) associated with brand transgressions in advertising comprises negative emotions (e.g. anger, contempt, disgust and hate) and behavioural intentions to penalize the brand (e.g. negative word-of-mouth, brand avoidance and protest behaviours). The negative e-WOM stemming from these transgressions amplifies the adverse consequences for consumer–brand relationships by negatively influencing other consumers through sympathy towards the offended parties.

This paper offers brand managers guidelines for preventing and managing negative consumer reactions towards brands based on their responses to marketing campaigns that contradict the principles of diversity, equity and inclusion.

This paper contributes to the literature on brand transgressions related to diversity, equity and inclusion values by exploring their impact on consumer–brand relationships and highlighting the pivotal role of sympathy in perpetuating negative consequences.

An AI concierge is a technologically advanced, intelligent and personalized assistant that is designated to an individual customer, proactively taking care of that customer’s needs throughout the service journey. This article envisions the idea of AI concierges and discusses how to leverage AI concierges in the customer journey.

This article takes a conceptual approach and draws insights from literature in service management, marketing, psychology, human-computer interaction and ethics.

This article delineates the fundamental forms of AI concierges: dialog interface (no embodiment), virtual avatar (embodiment in the virtual world), holographic projection (projection in the physical world) and tangible service robot (embodiment in the physical world). Key attributes of AI concierges are the ability to exhibit semantic understanding of auditory and visual inputs, maintain an emotional connection with the customer, demonstrate proactivity in refining the customer’s experience and ensure omnipresence through continuous availability in various forms to attend to service throughout the customer journey. Furthermore, the article explores the multifaceted roles that AI concierges can play across the pre-encounter, encounter and post-encounter stages of the customer journey and explores the opportunities and challenges associated with AI concierges.

This paper provides insights for professionals in hospitality, retail, travel, and healthcare on leveraging AI concierges to enhance the customer experience. By broadening AI concierge services, organizations can deliver personalized assistance and refined services across the entire customer journey.

This article is the first to introduce the concept of the AI concierge. It offers a novel perspective by defining AI concierges’ fundamental forms, key attributes and exploring their diverse roles in the customer journey. Additionally, it lays out a research agenda aimed at further advancing this domain.

The present paper aims to address challenges associated with path planning and obstacle avoidance in mobile robotics. It introduces a pioneering solution called the Bi-directional Adaptive Enhanced A* (BAEA*) algorithm, which uses a new bidirectional search strategy. This approach facilitates simultaneous exploration from both the starting and target nodes and improves the efficiency and effectiveness of the algorithm in navigation environments. By using the heuristic knowledge A*, the algorithm avoids unproductive blind exploration, helps to obtain more efficient data for identifying optimal solutions. The simulation results demonstrate the superior performance of the BAEA* algorithm in achieving rapid convergence towards an optimal action strategy compared to existing methods.

The paper adopts a careful design focusing on the development and evaluation of the BAEA* for mobile robot path planning, based on the reference [18]. The algorithm has remarkable adaptability to dynamically changing environments and ensures robust navigation in the context of environmental changes. Its scale further enhances its applicability in large and complex environments, which means it has flexibility for various practical applications. The rigorous evaluation of our proposed BAEA* algorithm with the Bidirectional adaptive A* (BAA*) algorithm [18] in five different environments demonstrates the superiority of the BAEA* algorithm. The BAEA* algorithm consistently outperforms BAA*, demonstrating its ability to plan shorter and more stable paths and achieve higher success rates in all environments.

The paper adopts a careful design focusing on the development and evaluation of the BAEA* for mobile robot path planning, based on the reference [18]. The algorithm has remarkable adaptability to dynamically changing environments and ensures robust navigation in the context of environmental changes. Its scale further enhances its applicability in large and complex environments, which means it has flexibility for various practical applications. The rigorous evaluation of our proposed BAEA* algorithm with the Bi-directional adaptive A* (BAA*) algorithm [18] in five different environments demonstrates the superiority of the BAEA* algorithm.

The rigorous evaluation of our proposed BAEA* algorithm with the BAA* algorithm [18] in five different environments demonstrates the superiority of the BAEA* algorithm. The BAEA* algorithm consistently outperforms BAA*, demonstrating its ability to plan shorter and more stable paths and achieve higher success rates in all environments.

The originality of this paper lies in the introduction of the bidirectional adaptive enhancing A* algorithm (BAEA*) as a novel solution for path planning for mobile robots. This algorithm is characterized by its unique characteristics that distinguish it from others in this field. First, BAEA* uses a unique bidirectional search strategy, allowing to explore the same path from both the initial node and the target node. This approach significantly improves efficiency by quickly converging to the best paths and using A* heuristic knowledge. In particular, the algorithm shows remarkable capabilities to quickly recognize shorter and more stable paths while ensuring higher success rates, which is an important feature for time-sensitive applications. In addition, BAEA* shows adaptability and robustness in dynamically changing environments, not only avoiding obstacles but also respecting various constraints, ensuring safe path selection. Its scale further increases its versatility by seamlessly applying it to extensive and complex environments, making it a versatile solution for a wide range of practical applications. The rigorous assessment against established algorithms such as BAA* consistently shows the superior performance of BAEA* in planning shorter paths, achieving higher success rates in different environments and cementing its importance in complex and challenging environments. This originality marks BAEA* as a pioneering contribution, increasing the efficiency, adaptability and applicability of mobile robot path planning methods.

Managers must make numerous strategic decisions in order to initiate and implement a business model innovation (BMI). This paper examines how managers perceive the management team interacts when making BMI decisions. The paper also investigates how group biases and board members’ risk willingness affect this process.

Empirical data were collected through 26 in-depth interviews with German managing directors from 13 companies in four industries (mobility, manufacturing, healthcare and energy) to explore three research questions: (1) What group effects are prevalent in BMI group decision-making? (2) What are the key characteristics of BMI group decisions? And (3) what are the potential relationships between BMI group decision-making and managers' risk willingness? A thematic analysis based on Gioia's guidelines was conducted to identify themes in the comprehensive dataset.

First, the results show four typical group biases in BMI group decisions: Groupthink, social influence, hidden profile and group polarization. Findings show that the hidden profile paradigm and groupthink theory are essential in the context of BMI decisions. Second, we developed a BMI decision matrix, including the following key characteristics of BMI group decision-making managerial cohesion, conflict readiness and information- and emotion-based decision behavior. Third, in contrast to previous literature, we found that individual risk aversion can improve the quality of BMI decisions.

This paper provides managers with an opportunity to become aware of group biases that may impede their strategic BMI decisions. Specifically, it points out that managers should consider the key cognitive constraints due to their interactions when making BMI decisions. This work also highlights the importance of risk-averse decision-makers on boards.

This qualitative study contributes to the literature on decision-making by revealing key cognitive group biases in strategic decision-making. This study also enriches the behavioral science research stream of the BMI literature by attributing a critical influence on the quality of BMI decisions to managers' group interactions. In addition, this article provides new perspectives on managers' risk aversion in strategic decision-making.

This paper aims to capture the challenges faced by large industrial firms in implementing employee green behaviour. It uses the gamification-based Octalysis framework for identifying motivational drives and entwins it to self-efficacy theory seeking to motivate and engage the employees through game techniques.

This paper uses qualitative approach where semi-structured interviews were conducted through snowball sampling technique with managers in senior positions in power sector holding significant decision-making authority. The interviews were transcribed and were analysed thematically.

This study offers compelling evidence that industrial firms are grappling to inculcate pro-environmental behaviour largely losing on incentivising motivation. Gamification can provide an enjoyable framework balancing intrinsic and extrinsic motivational drives.

This study offers a framework applicable to organisations across sectors, addressing challenges in implementing green behaviour by leveraging four phases of game mechanics. It tackles issues related to motivation and demand for incentives by striking a balance between intrinsic and extrinsic motivations.

This research stands out by incorporating game mechanics, specifically designed through Octalysis, to boost self-efficacy and encourage green behaviour among employees. Furthermore, it is in harmony with Sustainable Development Goals and circular principles.

The purpose of this paper is to garner a deeper understanding of the site of influence of aspects of risk management for tax practitioners.

The research design is twofold. Phase one consisted of a wide-scale international survey with 1,061 tax experts across 59 jurisdictions. In phase two, the authors followed up with 68 semi-structured interviews with tax practitioners working in 11 different countries.

The findings recognise the importance of the firm as a significant “site of influence” for tax practitioners in shaping their risk appetite in their tax work. The firm eclipses other influences of risk such as professional body oversight, public interest and demographic markers such as gender and career stage. The authors show that firm is significant, irrespective of size of firm.

This work has practical implications as the findings highlight the importance of oversight of professional service firms by both the professional accountancy bodies and revenue authorities. The findings may have impact on the ethical training and guidance for trainee accountants in terms of an increased awareness on the employing firm as a site of influence for tax practitioners.

This research is important as it adds to the significant body of work on firm socialisation and highlights the important role that the firm holds in moderating (or exacerbating) the risk appetite of tax practitioners, which has significant implications in terms of pushing the boundaries of tax aggressive behaviours. The work aims to recognise the important role that tax practitioners can have in moderating aggressive tax practice, and, thus, reducing tax inequalities and shaping a better world of “Reduced Inequalities” (SDG10).

The promotion of autonomous vehicles introduces privacy and security risks, underscoring the pressing need for responsible innovation implementation. To more effectively address the societal risks posed by autonomous vehicles, considering collaborative engagement of key stakeholders is essential. This study aims to provide insights into the governance of potential privacy and security issues in the innovation of autonomous driving technology by analyzing the micro-level decision-making processes of various stakeholders.

For this study, the authors use a nuanced approach, integrating key stakeholder theory, perceived value theory and prospect theory. The study constructs a model based on evolutionary game for the privacy and security governance mechanism of autonomous vehicles, involving enterprises, governments and consumers.

The governance of privacy and security in autonomous driving technology is influenced by key stakeholders’ decision-making behaviors and pivotal factors such as perceived value factors. The study finds that the governmental is influenced to a lesser extent by the decisions of other stakeholders, and factors such as risk preference coefficient, which contribute to perceived value, have a more significant influence than appearance factors like participation costs.

This study lacks an investigation into the risk sensitivity of various stakeholders in different scenarios.

The study delineates the roles and behaviors of key stakeholders and contributes valuable insights toward addressing pertinent risk concerns within the governance of autonomous vehicles. Through the study, the practical application of Responsible Innovation theory has been enriched, addressing the shortcomings in the analysis of micro-level processes within the framework of evolutionary game.

This paper investigates the focal role of close co-worker friendship in reducing incivility. Furthermore, this paper examines negative workplace gossip as a mediator and gender and promotion focus as moderators.

Using a time-lagged approach, 553 full-service restaurant front-line co-workers in Greater Cairo responded. Further, the data were analyzed using SmartPLS v.4.

Promotion focus weakened close co-workers’ friendships, causing them to speak negatively about each other with other co-workers. Multi-group analysis showed that males were more likely to spread negative gossip about their close co-workers and thus were subjected to incivility-related behaviors by their co-workers.

This paper is an early attempt to explore the focal role of promotion focus in the full-service restaurant context. This paper adds to affective events theory (AET) with a limited understanding of explaining and predicting co-worker incivility.

本文擬探討同僚間緊密的友好關係在減少不文明行為方面所扮演的重要角色。此外、本文擬把職場的流言蜚語看作是調解員而對其加以探索; 本文亦把性別和對晉升的關注看作是仲裁人而進行探究。

研究人員使用時間差距法進行研究和探討。數據來自553名於大開羅提供整套服務的餐館內工作的一線員工所給予的回應。研究人員以SmartPLS 結構方程建模軟體第四版 (SmartPLS v.4) 對數據進行分析。

研究人員發現，僱員對晉升的關注削弱了同僚間緊密的友好關係，並驅使他們在其他同事中對同僚作負面的評價。另外，多組分析顯示了男性員工更有可能散播關於其要好同僚的閒言閒語，因此，他們會遭受同僚不文明的待遇。

本研究是早期的嘗試，去探索在提供整套服務餐館的背景下，僱員對晉升的關注所扮演的重要角色。另外，本研究的結果將會添加至情感事件理論 - 該理論就解釋和預測同僚不文明行為所提供的闡釋似有點不足。

This paper aims to provide a critical reflection on the management of experiences in hospitality and tourism (H&T). The paper investigates the evolution of experience research, while discussing the emerging challenges and opportunities for management.

The study adopts a critical and reflective approach for providing future directions of experience research. Three major fields are identified to discuss advances, challenges and opportunities in experience research: conceptualization and dimensions of experiences; relational network for experience management; and theoretical and methodological approaches.

The paper proposes a mindset shift to guide experience research, but also to redirect and research thinking and managerial practices about the role of experiences in the economy and society. This proposed humanized perspective to experience research and management is deemed important given the contemporary socio-economic, environmental and technological challenges of the environment.

This paper identifies a set of theoretical and managerial implications to help scholars and professionals alike to implement the humanized perspective to experience research. Implications relate to conceptualization, relational network and theoretical and methodological approaches in experience research.

This study critically assesses research challenges and opportunities around customer experience management (CEM) in H&T contexts. This reflective and critical look at customer experiences not only informs future research for advancing knowledge and practice but also proposes a mindset shift about the role and nature of CEM in the society and economy.