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Hanfu has been the Han ethnic costume in Chinese history. This study explores the travel motivation and experience of Hanfu tourists by conducting qualitative research on Hanfu tourists through photo-elicitation interviews with 25 participants covering four study regions, including the mainland of China, Taiwan, Malaysia, and Singapore. The results reveal seven motivations drive Hanfu tourists: (1) personal hobby, (2) seeking cultural identity, (3) social belonging, (4) Hanfu tourist photography, (5) career need, (6) influence on Hanfu movement, and (7) free space for wearing Hanfu created by tourism. Additionally, the seven types of Hanfu tourist experiences are (1) social experience, (2) cultural experience, (3) Hanfu performance experience, (4) nonvisual sensual experience, (5) learning experience, (6) challenge experience, and (7) pilgrimage experience. This study further furnishes theoretical and managerial implications as a reference for destination marketing targeting Hanfu tourists.

This chapter examines the determinants of accountability practices disclosure on the websites of Malaysian local authorities, from the institutional isomorphism perspective.

A content analysis was employed to examine the websites of all local authorities in Malaysia. A modified accountability disclosure index was used to examine the extent of accountability practices disclosure on websites. Multiple regression analysis was conducted to examine the significant impact of institutional factors on the accountability practices disclosure.

The results suggest that, on average, Malaysian local authorities have disclosed 42 items (or 42%) of the accountability practices disclosure on the websites. The implementation of innovation activities, political competition and press visibility has statistically influenced the extent of accountability practices disclosure of Malaysian local authorities on the websites on the premise of coercive isomorphism.

This chapter highlights the institutional factors that influence the extent of online accountability practices disclosure of local authorities in developing countries. The findings therefore enable local authorities to explore the best possible approaches to effectively discharge accountability and to promote greater transparency through the dissemination of information on the website.

This chapter contributes to the public sector accounting literature by introducing new institutional factors that influence the disclosure practice of local authorities in Malaysia i.e. the establishment of the Integrity Unit and implementation of innovation activities under the public sector reform agenda.

This chapter examines China’s corporate governance and accounting environment that shapes the adoption of internationally acceptable principles and standards. Specifically, it examines international influences, including supranational organizations; foreign investors and international accounting firms; domestic institutional influences, including the political system, economic system, legal system, and cultural system; and accounting infrastructure. China’s convergence is driven by desired efficiency of the corporate sector and legitimacy of participating in the global market. Influenced heavily by international forces in the context of globalization, corporate governance and accounting practices are increasingly becoming in line with internationally acceptable standards and codes. While convergence assists China in obtaining legitimacy, improving efficiency is likely to be adversely affected given that corporate governance and accounting in China operate in an environment that differs considerably from those of Anglo-American countries. An examination of the corporate governance and accounting environment in China suggests heavy government involvement within underdeveloped institutions. While the Chinese government has made impressive progress in developing the corporate governance and accounting environment for the market economy, China’s unique institutional setting is likely to affect how the imported concepts are interpreted and implemented.