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This research explores differences in consumer behavior across generational cohorts, particularly focusing on customer loyalty. With Millennials becoming the largest generational cohort, it is crucial to understand loyalty variations, given that many loyalty programs were established during the Baby Boomer era. This study investigates two vital aspects for hotel companies aiming to enhance guest loyalty: antecedents to loyalty and loyalty program design.

In part 1, a loyalty model was tested using corporate social responsibility (CSR), personalization, brand identity, and trust as antecedents for customer loyalty in full-service hotels. The study developed models for the overall sample and each generational cohort. Part 2 explored generational preferences regarding commonly offered hotel loyalty program benefits.

The study revealed no significant differences across generational cohorts in the loyalty model. Antecedents had similar effects on loyalty creation across all three cohorts. In part 2, the four most desired benefits for all generations were upgrades, customized service, late check-out, and empathetic employees.

This research supports Millennials' loyalty to hotels and highlights the importance of benefits that offer immediate advantages during a stay, such as upgrades, late check-out, empathetic employees, and personalization. These findings emphasize the need for loyalty program designs that provide faster rewards and personalization options.

This study pioneers the examination of hotel customer loyalty models across three generations and evaluates loyalty benefits across these cohorts. The results hold significance for researchers and practitioners in the field.

This study aims to investigate the drivers of political embeddedness and the possible outcome in terms of autonomy and subsidiary unique competences.

This study draws on resource dependence theory and applies structural equation modeling on a sample of 193 subsidiaries.

Political embeddedness is confirmed as a source of potential autonomy and the development of competences and is usually boosted by previous existing networks at the internal and external levels.

The authors investigate and discuss how multinational corporations can leverage political resources in host-country political arenas, extending their understanding of the interplay between political activities and market strategies.

In 2000, Cañibano et al. published a literature review entitled “Accounting for Intangibles: A Literature Review”. This paper revisits the conclusions drawn in that paper. We also discuss the intervening developments in scholarly research, standard setting and practice over the past 20+ years to outline the future challenges for research into accounting for intangibles.

We conducted a literature review to identify past developments and link the findings to current accounting standard-setting developments to inform our view of the future.

Current intangibles accounting practices are conservative and unlikely to change. Accounting standard setters are more interested in how companies report and disclose the value of intangibles rather than changing how they are determined. Standard setters are also interested in accounting for new forms of digital assets and reporting economic, social, governance and sustainability issues and how these link to financial outcomes. The IFRS has released complementary sustainability accounting standards for disclosing value creation in response to the latter. Therefore, the topic of intangibles stretches beyond merely how intangibles create value but how they are also part of a firm’s overall risk and value creation profile.

There is much room academically, practically, and from a social perspective to influence the future of accounting for intangibles. Accounting standard setters and alternative standards, such as the Global Reporting Initiative (GRI) and European Union non-financial and sustainability reporting directives, are competing complementary initiatives.

Our results reveal a window of opportunity for accounting scholars to research and influence how intangibles and other non-financial and sustainability accounting will progress based on current developments.

The purpose of this paper is to evaluate the extent to which a sample of US-based higher education institution’s (HEI’s) climate targets and associated climate action planning efforts align with the definitions of and practices associated with science-based targets (SBTs) that are typically used to organize corporate climate efforts. This analysis will be used to explore similarities and tease out differences between how US-based HEIs and corporations approach sustainable target setting and organize sustainable action.

The degree of intersection between a sample of HEI climate action plans from Ivy Plus (Ivy+) schools and the current SBT initiative (SBTi) general corporate protocol was assessed by using an objective-oriented evaluative approach.

While there were some areas of overlap between HEI’s climate action planning and SBTi’s general corporate protocol – for instance, the setting of both short- and long-term targets and large-scale investments in renewable energy – significant areas of difference in sampled HEIs included scant quantitative Scope 3 targets, the use offsets to meet short-term targets and a low absolute annual reduction of Scope 1 and 2 emissions.

This paper unites diverse areas of literature on SBTs, corporate sustainability target setting and sustainability in higher education. It provides an overview of the potential benefits and disadvantages of HEIs adopting SBTs and provides recommendations for the development of sector-specific SBTi guidelines.

This study aims to asses students’ sustainability consciousness (SC) in relation to their perceived teaching styles in seven public sector institutions in Pakistan.

A survey technique was used to collect data from respondents. Grasha’s (1996) Teaching Styles Inventory and Gericke et al.’s (2019) Sustainability Consciousness Questionnaire were used to collect data pertinent to teachers’ teaching styles and students’ SC, respectively. This study’s population was 1,986 students studying in seven educational institutions. A sample of 993 students was selected for the study. Out of the 993 questionnaires distributed, only 753 respondents returned the questionnaire completely filled, resulting in a response rate of 75.83%. Descriptive statistics and structural equation modeling (SEM) were used to analyze the data.

The results show that students’ mean scores on environmental and social dimensions were higher compared with the economic dimension. Similarly, students’ scores were relatively higher on the knowledge and attitude dimension while lower on the behavior dimension. Moreover, the expert and formal authority teaching styles were the most prevalent teaching styles. Furthermore, SEM results show that various teaching styles affected students’ knowledge and attitude; however, only the delegator teaching style affects all three dimensions of SC.

This research has implications for educational institutions and policymakers to ensure dedicated efforts to promote and integrate education for sustainable development into the educational system and achieve sustainability goals by 2030.

The study findings will help future teachers to effectively integrate sustainability education into their classrooms.

This research expands the discussion on the effectiveness of various teaching styles on SC in teacher education programs.

Kaiping Diaolou in Guangdong Province, China, is a UNESCO World Heritage site that is often used as a film location. This study aims to investigate the antecedents of film-induced heritage conservation behaviour in tourists visiting Kaiping Diaolou. The conceptual premises of stimulus-organism-response theory were used to provide additional insight into the impact of film- and heritage-induced images, and tourists’ perceived authenticity, destination attachment and heritage conservation intention.

The authors tested the hypotheses using covariance-based structural equation modelling by using the data collected from the 391 valid questionnaires.

The empirical results reveal that both film- and heritage-induced images have a direct impact on tourists’ heritage conservation intention. Furthermore, perceived authenticity and destination attachment fully mediate the relationship between destination image and conservation intention, while the serial multiple mediator effect in the heritage destination image model is not significant.

The findings contribute to the understanding of tourists’ heritage conservation intention through the lens of destination image, perceived authenticity and destination attachment. The study’s findings enrich the literature on film and heritage tourism regarding destination image construction and heritage conservation and have implications for the sustainable development of heritage tourism and heritage conservation, as well as the marketing of heritage sites.

位于中国广东省的开平碉楼是联合国教科文组织认证的世界文化遗产, 并经常被用作电影拍摄地。本研究调查了影响开平碉楼影视旅游游客的遗产保护行为的前因。本研究采用刺激-有机体-反应 (SOR) 理论的概念, 探究电影和遗产所诱发的目的地形象、游客的感知真实性和目的地依恋, 对游客遗产保护意图的影响。

本研究共回收 391 份有效问卷, 并使用基于协方差的结构方程模型来检验研究假设。

实证结果表明, 电影和遗产诱导的目的地形象都直接影响游客的遗产保护意愿。此外, 游客的感知真实性和目的地依恋完全中介了目的地形象与保护意愿之间的关系。但是在遗产目的地形象的模型中, 感知真实性和目的地依恋的串行多重中介效应不显着。

研究结果有助于通过目的地形象、感知真实性和目的地依恋来理解游客的遗产保护意图。本研究丰富了关于目的地形象建设和遗产保护的文献, 并对遗产旅游和遗产保护的可持续发展以及遗产地的营销产生了积极影响。

Though there is an increasing corpus of work on contemporary styles of leadership, studies on distributed leadership (DL) are still in the nascent stage. Therefore, the purpose of this paper is to investigate how DL affects team effectiveness from the neglected perspectives of team cognition, team motivation and team coordination in startup companies using multi-level analysis.

The authors investigated the study variables through the lens of 42 teams in 18 startup organizations operating in India, representing an equitable distribution of the manufacturing and service sectors. M-plus was used to do statistical analysis on the multi-level model.

Drawing upon social exchange theory (SET), results indicated that DL had a favorable impact on team effectiveness and team cognitive processes, team motivation and team coordination mediates the association between DL and individual perceptions of team effectiveness.

Various studies have been carried out relating to leadership and how it impacts effectiveness. However, as far as the authors know, previous studies have failed to empirically address how DL drives team effectiveness by uncovering the mediating impact of team cognitive processes, team motivation and team coordination in the Indian startup context.

The paper redefines workplace spirituality (WS/WPS) by transcending the existential vacuum (in psychiatric terms a sense of lack of meaning of human existence and thus of work), leading to the development of workplace creativity, productivity and satisfaction, targeting operational profitability and organizational optimization.

Spirituality is analyzed philosophically, following the Nietzschean definition in response to Schopenhauer’s primordial suffering. Philosophical syncretism yields a viable organizational culture change model of spiritualizing the workplace. For this purpose, specific techniques are proposed which are combined with those already applied to various large companies and organizations.

Spirituality in the workplace acts as a catalyst for developing beneficial qualities by increasing employee job satisfaction, organizational efficiency and business profitability, when equally responding to stakeholders’ needs.

The suggested change model holistically fosters organizational, operational, individual and collective effectiveness through work place spirituality redefined.

For the first time spirituality in the workplace is discussed under a brand new perspective, resulting in an interdisciplinary emerging model, contributing to the field by providing guidance to academics and practitioners to its auspicious implementation through organizational culture change.

The intention of the empirics is to contribute to the general understanding of investor responses to market price shocks. The authors review assumptions about investor behavior in response to price shocks and investigate alternative rebalancing heuristics.

The authors use market data over 40 years to define market shocks. Portfolio rebalancing implements constrained Markowitz mean-variance (MV) heuristics.

Momentum rebalancing in portfolio management outperforms contrarian rebalancing in the study interval. Sensitivity analysis by decade, sector constraints and proportion of security holdings bought or sold continue to support momentum rebalancing.

The results are consistent with under-responding to price shocks at consensus levels in financial markets. The theoretical background provides a basis for experimental lab studies of shocks of different magnitudes under conditions in which participants have information on the levels of other participants and a condition in which they can only observe their previous estimates.

Managing portfolios in the face of price disturbances of different magnitudes is informed by empirical studies and their implications for investor behavior.

This is the first study the authors can locate that uses market data with alternative rebalancing heuristics to estimate price returns from the respective heuristics over a time interval of 40 years. The authors support the results with sensitivity estimates and consider implications for the underlying agent heuristics in light of background studies.

The purpose of this study is to develop a model for investigating the sharing of harmful messages by employees using social media using the conspiracy theory from a socio-legal perspective. This study also examines the moderating role of different demographic parameters such as age, gender and education toward sharing harmful messages using social media.

Using the conspiracy theory and social impact theory as the foundation of this study, the authors developed theoretical model and validated it using the structural equation modeling technique with 342 participants from various organizations across Europe and Asia. The study also used different statistical measures to understand the demographic impacts toward sharing harmful messages.

It was found that epistemic, existential and social motives significantly and positively influence employees’ inappropriate message-sharing and seeking behavior, which in turn influences them to share harmful messages on social media. The study also indicates that there are some moderating impacts of employee demography toward sharing harmful messages using social media platforms.

This study investigates the antecedents of sharing harmful messages using social media by employees. The present study could be useful for the organizations leaders as well as policymakers and legal fraternity. The study uses a limited number of feedback to validate the model. Also, this is a cross-sectional study which is another limitation of this study.

This study has proposed and validated a theoretical model by using the conspiracy theory as well as the social impact theory which is unique. Moreover, this study adds value to the existing literature on the harmful impacts of social media and its societal impacts. Besides, the validated model of this study has a high explanatory power which is another uniqueness of this study.