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This chapter offers an insightful exploration into the burgeoning field of eco-tourism, focusing on the expectations and motivations of tourists gravitating towards green destinations. Eco-tourism, while not a novel concept, has seen a significant resurgence in interest over the past few decades, with its roots tracing back to the wildlife reserves of Kenya in the 1960s. The narrative then transitions to an in-depth examination of what constitutes a green destination, emphasizing its foundational pillars, such as environmental conservation, sustainable tourism practices, active community engagement, educational initiatives, and the pursuit of certifications that affirm their commitment to sustainability. A central theme of the chapter is the nuanced expectations of eco-tourists who are increasingly seeking destinations that not only offer the tranquillity and beauty of nature but also adhere to sustainability principles and cultural authenticity. These expectations are intricately linked to the motivations driving tourists towards green destinations, including the desire to connect with nature, contribute to conservation efforts, and engage in travel practices that are both responsible and enriching. By weaving together theoretical insights and empirical evidence, the chapter provides a comprehensive understanding of the dynamic interplay between the demand for green destinations and the supply of sustainable tourism experiences, ultimately highlighting the critical role of eco-tourism in paving the way for a more sustainable and ethical travel industry.

This chapter examines the role of heritage as a means of empowering destination communities and providing deeper and more meaningful encounters between tourists and their destination, which contributes to the notion of Destination Conscience by highlighting more sustainable and humane ways of ‘doing’ tourism and opening places up to greater community involvement and access by visitors. This includes heritage concepts such as Indigenous communities, local spirituality and religious traditions, public archaeology and ordinary heritage, and how these translate into deeper engagement between residents and tourists, community empowerment and a more creative and holistic tourist experiences. Conceptually, this chapter highlights notions of empowerment, tourists' experiences and Destination Conscience.

The rising number of food recalls has raised concerns about complexity, globalization and weak governance in the food supply chain. This paper aims to investigate the recall of plant-based products with data from the US Food and Drug Administration.

Introducing the structural topic modeling method allowed us to test theories on recall in the context of sustainable food consumption, enhancing the understanding of food recall processes. This approach helps identify latent topics of product recalls and their interwoven relationships with various stakeholders.

The results answer a standing research call for empirical investigation in a nascent food industry to identify stakeholders’ engagements for food safety crisis management for corporate social responsibility practices. This finding provides novel insights on managing threats to food safety at an industry level to extend existing antecedents and consequences of product recall at a micro level.

For practitioners, this empirical finding may provide insights into stakeholder management and develop evidence-based strategies to prevent threats to food safety. For public policymakers, this analysis may help identify patterns of recalls and assist guidelines and alarm systems (e.g. EU’s Rapid Alert System for Food and Feed) on threats in the food supply chain.

Two detected clusters, such as opportunisms of market actors in the plant-based food system and food culture, from the analysis help understand corporate social responsibility and food safety in the plant-based food industry.

The purpose of this paper is to develop a software-library in the R programming language that implements the concepts of the interpretive coordinate, interpretive axis and interpretive plane. This allows for the automatic and reliable interpretation of results from the multiple correspondence analysis (MCA) as previously proposed and published. Consequently, the users can seamlessly apply these concepts to their data, both via R commands and a corresponding graphical interface.

Within the context of this study, and through extensive literature review, the advantages of developing software using the Shiny library were examined. This library allows for the development of full-stack applications for R users without the need for knowledge of the corresponding technologies required for the development of complex applications. Additionally, the structural components of a Shiny application were presented, leading ultimately to the proposed software application.

Software utilizing the Shiny library enables nonexpert developers to rapidly develop specialized applications, either to present or to assist in the understanding of objects or concepts that are scientifically intriguing and complex. Specifically, with this proposed application, the users can promptly and effectively apply the scientific concepts addressed in this study to their data. Additionally, they can dynamically generate charts and reports that are readily available for download and sharing.

The proposed package is an implementation of the fundamental concepts of the exploratory MCA method. In the next step, discoveries from the geometric data analysis will be added as features to provide more comprehensive information to the users.

The practical implications of this work include the dissemination of the method’s use to a broader audience. Additionally, the decision to implement it with open-source code will result in the integration of the package’s functions by other third-party user packages.

The proposed software introduces the initial implementation of concepts such as interpretive coordination, the interpretive axis and the interpretive plane. This package aims to broaden and simplify the application of these concepts to benefit stakeholders in scientific research. The software can be accessed for free in a code repository, the link to which is provided in the full text of the study.

The purpose of this paper is to identify the factors which influence male prisoners’ motivation for, and engagement in, exercise and subsequent healthy behaviours.

The first authors conducted 20 semi-structured interviews with male prisoners inside an English medium-security male prison. Interviews were recorded and transcribed, themes were identified using thematic analysis and a critical realist perspective applied to understand objective processes behind prisoners’ experiences and shared meanings of exercise and engaging in healthy behaviours in prison.

Emerging themes indicate that in the context of healthy behaviours male prisoners aspired to a masculine ideal that was characterised by a culture of either adaptive behaviours, or maladaptive behaviours. The former fostered an adaptive exercise culture which promoted psychological well-being through an autonomy-supportive environment, consequently internalising motivation and minimising perceived barriers to engaging in healthy behaviours. Conversely, a culture of maladaptive behaviours fostered a maladaptive exercise culture which led to negative psychological well-being, underpinned by external forms of motivation which emphasised barriers to engaging in healthy behaviours.

Findings emphasise the need for prisons to promote an internal perceived locus of control for male prisoners when engaging in healthy behaviours.

The authors adopt a rare interdisciplinary approach combining a psychological theory of motivation and criminological perspectives of prison culture to understand how best to minimise the impact of prisons as an institution on the psychological well-being of male prisoners.

This study aims to explore the provision of accounting ethics education in Ethiopian accounting programs through structuration theory.

A qualitative case study methodology was used, and data were collected through semistructured interviews with faculty members, practitioners and regulatory bodies. The interview transcripts were analyzed using thematic analysis. Accounting curricula were also analyzed to triangulate and support the findings.

The study revealed a significant gap in the status of accounting ethics education, primarily attributed to a misunderstanding of its importance. While faculty initiatives and student interest have partially mitigated this gap, systemic challenges such as rigid curricula, a lack of awareness and commitment, resource constraints and limited stakeholders’ support persisted. A combined approach to accounting ethics education is required to foster ethical behavior. Hence, the structuration theory highlighted how meanings, power dynamics and norms and values constrained and enabled the provision of accounting ethics education.

The study emphasized the need for stakeholders to influence policymakers’ perceptions regarding the significance of accounting ethics education. The study also provided empirical support for structuration theory. Future research should involve cross-cultural comparisons and explore the ethical behavior of accounting professionals using diverse research designs to highlight the gaps and inform effective educational interventions.

This study contributes to the theoretical application of structuration theory in accounting ethics education. It underscores the critical role of comprehensive curricular reforms, stakeholder engagement and resource allocation.

This study aims to investigate the adoption of the United Nations’ Sustainable Development Goals (SDGs) as the new performance perspective in cities. It also aims to understand how accounting for SDGs begins in city administrations by following Power’s (2015) fourfold development schema composed of policy object formation, object elaboration, activity orchestration and practice stabilization.

Focusing on a network of cities coordinated by the Finnish local government association, we analyzed the six largest cities in Finland employing a holistic multiple case study strategy. Our data consisted of Voluntary Local Reviews (VLRs), city strategies, budget plans, financial statements, as well as results of participant observations and semi-structured interviews with key individuals involved in accounting for SDGs.

We unveiled the SDG framework as an interpretive scheme through which cities glocalized sustainable development as a novel, simultaneously global and local, performance object. Integration of the new accounts in city management is necessary for these accounts to take life in steering the actions. By creating meaningful alignment and the ability to impact managerial practices, SDGs and VLRs have the potential to influence local actions. Our results indicate further institutionalization progress of sustainability as a performance object through SDG-focused work.

While prior research has focused mainly on general factors influencing the integration of the sustainability agenda, this study provides a novel perspective by capturing the process and demonstrating empirically how new accounts on SDGs are introduced and deployed in the strategic planning and management of local governments.

Given the rising complexities around organizational resilience, this study identifies and explains the critical enablers of developing organizational resilience (OR). It offers logical reasoning into the interactions and interdependencies among the identified elements with the help of a hierarchical model of the antecedents of OR.

This paper deployed a mixed methodology research design. Firstly, critical enablers of OR are identified from the literature review. Second, contextual relationships and interactions between the enablers are examined using modified total interpretive structural modeling to derive a hierarchical model among the antecedents that characterize OR. Lastly, a survey study including industry experts is used to statistically verify the model links.

Developing resilience lies at the intersection of organization science and strategic management, involving the interaction of factors within an organization’s strategic behaviors, organizational practices, and people processes. The study identifies twelve antecedents of OR. The resultant interpretive hierarchical model helped decipher internal relationships among the antecedents. The proposed model helps determine how organizations move through different phases (before, during, and after) of turbulences and how organizational resilience helps overcome negative spirals.

This research is original and refreshing in its attempt to necessitate resilience as a processual characteristic needed to survive, thrive, and transform amidst business tensions. The hierarchical model of antecedents garners a better understanding of how their interactions and interdependencies help organizations enhance their capacity to adapt and build resilience in organizational systems and processes. It answers questions of “what,” “how,” and “why” relevant to theory building in OR.

This essay takes issue with the incommensurability thesis, which assumes that meaningful research work across different paradigms cannot occur. Could it be that the thesis understates the case for meaningful relationships to develop across paradigms? Is it possible that researchers can authentically and rewardingly collaborate across paradigms and create joint studies published in established journals?

Based on the observation that interparadigmatic research exists, the authors investigate two questions. How is interparadigmatic research expressed in the accounting research literature? How can we comprehend the process that underlies the development and publication of interparadigmatic research, focusing on cohabitation involving the positivist and interpretive paradigms of research?

To deal with the first question, the authors focus on two interparadigmatic articles: Greenwood et al. (2002) and Paugam et al. (2021). The authors find each article showcases a dominant paradigm – whereas the role of the other paradigm is represented as secondary; that is, complementing and enriching the dominant paradigm. To address the second question, the authors rely especially on their involvement as coauthors of three interparadigmatic studies, published between 2019 and 2022 in FT50 journals. The authors’ analysis brings to the fore a range of facilitators that fit their experiences, such as the development of cross-paradigmatic agreement within the authorship to cope with the complexity surrounding the object of study, the crafting of methodological compromises (e.g. regarding the number of documents to analyze) and the strategizing that the authorship enacted in dealing with journal gatekeepers.

From the authors’ experiences, they develop a model, which provides a tentative template to make sense of the process by which interparadigmatic research takes place. The model highlights the role of what the authors call “epistemic mediation” in producing interparadigmatic studies.