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Article
Publication date: 28 April 2023

Mahlagha Darvishmotevali, S. Mostafa Rasoolimanesh and Mazdak Dorbeiki

This study aims to introduce and evaluate a model of host community support for sustainable tourism development (SSTD) based on the influential factors contributing to community…

Abstract

Purpose

This study aims to introduce and evaluate a model of host community support for sustainable tourism development (SSTD) based on the influential factors contributing to community support in a biosphere reserve.

Design/methodology/approach

Partial least squares structural equation modeling using SmartPLS 3 software is applied to analyze data collected from 473 residents of the Miankaleh Biosphere Reserve, Iran.

Findings

The findings reveal that the locals’ community support is affected by their level of environmental awareness, opportunity and attitudes toward SSTD. However, the results do not reveal an influence of environmental knowledge and community attachment on SSTD. The findings enrich the existing literature on community attitude predictors by showing that locals’ SSTD level is not consistently based on common predictors. Such support strongly depends on host communities’ attitudes toward supporting tourism, which is definitely not the same among residents. It is imperative to know whether people’s attitudes arise from a desire to protect the area or for reasons of self-interest.

Originality/value

The findings provide further support for the tenets of the segmentation approach and challenge existing knowledge on host communities’ attitudes about factors influencing residents toward SSTD. The findings have several practical implications regarding community participation for regional and national authorities and destination policymakers.

设计/方法论/方法

采用SmartPLS3软件建立偏最小二乘结构方程模型, 对从伊朗米安卡莱生物圈保护区的473名居民获得的数据进行分析。

目的

本研究旨在介绍和评估基于影响促进生物圈保护内社区支持的可持续旅游发展(SSTD)的东道社区支持模型。

调查结果

结果表明, 本地社区的环境意识水平、机会和对SSTD的态度影响着社区支持。然而, 研究结果并没有揭示环境知识和社区依恋对SSTD的影响。

创意/价值

这一发现丰富了现有的关于社区态度预测因子的文献, 表明当地人的SSTD并不一致基于共同的预测因子。这种支持很大程度上取决于东道社区对支持旅游的态度, 这在居民中肯定是不一样的。有必要了解人们的态度是出于保护该地区的愿望还是出于自身利益的原因。此外, 研究结果为细分方法的原则提供了进一步的支持, 并挑战了关于东道社区对影响居民SSTD态度的现有认知。

Diseño/metodología/enfoque

Se aplica un modelo de ecuaciones estructurales por mínimos cuadrados parciales con el programa SmartPLS 3 para analizar los datos recogidos de 473 residentes de la reserva de la biosfera de Miankaleh (Irán).

Objetivo

Esta investigación pretende introducir y evaluar un modelo de apoyo de la comunidad anfitriona al desarrollo del turismo sostenible (SSTD) basado en los factores que contribuyen al apoyo de la comunidad en una reserva de la biosfera.

Conclusiones

Los resultados revelan que el apoyo de la comunidad local se ve afectado por su nivel de concienciación medioambiental, sus oportunidades y sus actitudes hacia el desarrollo del turismo sostenible. Sin embargo, los resultados no muestran una influencia del conocimiento medioambiental y el apego de la comunidad sobre el desarrollo turístico sostenible.

Originalidad/valor

Los resultados enriquecen la literatura existente sobre predictores de la actitud de la comunidad al mostrar que el nivel de desarrollo turístico sostenible de los autóctonos no se basa únicamente en factores tradicionales. Dicho apoyo depende en gran medida de las actitudes de las comunidades anfitrionas hacia el apoyo al turismo y éste no es el mismo entre los residentes. Es necesario conocer si la actitud de los individuos surge de un deseo de proteger la zona o por razones de interés propio. Además, los resultados corroboran los principios del enfoque de segmentación y retan los conocimientos existentes sobre las actitudes de las comunidades anfitrionas acerca de los factores de los residentes sobre el desarrollo turístico sostenible.

Article
Publication date: 6 February 2024

Grant Samkin, Dessalegn Getie Mihret and Tesfaye Lemma

We develop a conceptual framework as a basis for thinking about the impact of extractive industries and emancipatory potential of alternative accounts. We then review selected…

Abstract

Purpose

We develop a conceptual framework as a basis for thinking about the impact of extractive industries and emancipatory potential of alternative accounts. We then review selected alternative accounts literature on some contemporary issues surrounding the extractive industries and identify opportunities for accounting, auditing, and accountability research. We also provide an overview of the other contributions in this special issue.

Design/methodology/approach

Drawing on alternative accounts from the popular and social media as well as the alternative accounting literature, this primarily discursive paper provides a contemporary literature review of identified issues within the extractive industries highlighting potential areas for future research. The eight papers that make up the special issue are located within a conceptual framework is employed to illustrate each paper’s contribution to the field.

Findings

While accounting has a rich literature covering some of the issues detailed in this paper, this has not necessarily translated to the extractive industries. Few studies in accounting have got “down and dirty” so to speak and engaged directly with those impacted by companies operating in the extractive industries. Those that have, have focused on specific areas such as the Niger Delta. Although prior studies in the social governance literature have tended to focus on disclosure issues, it is questionable whether this work, while informative, has resulted in any meaningful environmental, social or governance (ESG) changes on the part of the extractive industries.

Research limitations/implications

The extensive extractive industries literature both from within and outside the accounting discipline makes a comprehensive review impractical. Drawing on both the accounting literature and other disciplines, this paper identifies areas that warrant further investigation through alternative accounts.

Originality/value

This paper and other contributions to this special issue provide a basis and an agenda for accounting scholars seeking to undertake interdisciplinary research into the extractive industries.

Details

Meditari Accountancy Research, vol. 32 no. 1
Type: Research Article
ISSN: 2049-372X

Keywords

Article
Publication date: 5 December 2023

Kwame J.A. Agyemang, Nana Ama Ayenor, Marilyn Hammond and Joel Nii Borte Bortey

The purpose of this essay is to provide a better understanding of Africa's sport industry and demonstrate how the industry can be transformed.

Abstract

Purpose

The purpose of this essay is to provide a better understanding of Africa's sport industry and demonstrate how the industry can be transformed.

Design/methodology/approach

To do so, the authors rely on their varied experiences within Africa's sport ecosystem. This includes reflections based on consuming sport in Africa, studying the sport business landscape, and first-hand experiences working inside African sport organizations.

Findings

The authors find that systemic challenges restrict the growth of Africa's sport industry; however, they maintain there are also reasons to be optimistic about the prospects of the industry.

Research limitations/implications

While not an exhaustive list, the authors' commentary defines various research opportunities for scholars interested in both better understanding and improving Africa's sport industry.

Practical implications

The stated challenges and proposed strategies have the potential to inform decision-makers within Africa's sport ecosystem.

Social implications

Crucial to the continued growth and development of the continent, the authors propose that investments in sport can drive broader economic and social development beyond sport.

Originality/value

The authors address the dearth of academic literature on Africa's sport industry, while also inviting more researchers to undertake research agendas that enhance Africa.

Details

Sport, Business and Management: An International Journal, vol. 14 no. 1
Type: Research Article
ISSN: 2042-678X

Keywords

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