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The qualitative approach was applied the discover the optimum answers to the research objectives, which are (1) to understand the cultural and hedonistic characteristics of the (Lanna) Songkran festival; and (2) to examine the dilemma between cultural rituals and hedonistic activity for tourism.

This study used a case study of the Songkran festival in Chiang Mai to examine the dilemma between cultural rituals and hedonism for tourism, which brings lost or misperceived cultural values and identities. The semi-structured interview (SSI) with senior locals and participant observation during the festival was conducted in Chiang Mai, Thailand, to obtain the in-depth phenomena of the existing celebration pattern at the festival.

The study findings show three crucial phenomena that explain characteristics of unsynchronized cultural rituals and hedonistic activities for tourism: (1) the parallel phenomenon between cultural values and celebration practice, (2) the movement of local culture and(3) the hedonistic characteristics of the festival.

The study extends the knowledge on the interplay phenomena between cultural festivals and tourism; also, the involved stakeholders, such as local communities, public sectors and private sectors, can use the study findings in creating policies for using cultural festivals to promote a destination and urban economic development that will minimise cultural values distort while increase tourism economic values.

This study was conducted qualitatively, including SSIs and participant observation at the Songkran festival in Chiang Mai. The study findings were analysed, based on the empirical data, into significant themes representing the characteristics of dilemma phenomena within the festival.

The research objective starts from the argument that small-scale multinational corporations’ (SMNCs’) managerial behavior toward auditing decisions is influenced by their personal value, especially when the auditing process is not mandatory. This study aims to examine how national culture-religiosity affects that decision. The authors further examine how foreign-owned MNCs might behave differently from local MNCs, although the host country’s cultural-religiosity value might influence that decision.

This study obtains the data from three sources: Hofstede Framework, Pew Research Center and World Bank Enterprise Survey in cross-sectional mode. The final sample consists of 8,590 SMNCs from 45 countries as the observations. This study uses robust regression analysis to test the effects of culture, religiosity and controlling shareholders on the audited financial statements decision.

The regression results support the hypothesis, whereas cultural-religiosity values are associated with the audited financial report. The findings confirm stakeholder theory and institutional theory.

This study fills a gap in the literature by providing empirical evidence on the cultural and religiosity effects on the accounting decision of SMNCs. The results can be used as the foundation for future research related to MNCs’ managerial behavior toward accounting policies, especially with the psychosocial factors.

This study aims to reveal the food preferences and to define the typology of digital nomads as gastro-tourists. In this context, it is aimed to provide information on issues such as the importance of food culture in destination selection for digital nomads, food prices, local dishes, local food markets, religious restrictions, researching cultural cuisines, preparing meals and participating in gastronomic events.

Multiple qualitative methods were utilized in the research for this study. Digital nomads' comments, videos and semi-structured interviews constitute the data sources of the research, and the data obtained were analyzed by content analysis.

As a result of the study, it was seen that digital nomads do consider gastronomy in their destination selection, and five different gastro-tourist profiles were determined. These are Local Flavor Hunters, Gastronomy Adventurers, Budget-Conscious Food Lovers, Cultural Explorers and Health and Sustainability Focused People.

The theoretical contribution of the study is to provide information with regard to the food and beverage preferences of digital nomads and to contribute to filling a gap in the literature. The practical contribution of the study is to help formulate tourism marketing strategies in the destination and strategies for businesses in the tourism industry. Since digital nomads play important roles in destination promotion, it is important to determine their perspectives and typologies towards gastronomy. The results of the study will be useful for tourism industry components, such as academics, experts, travel businesses, tourism destinations and local food producers who research the tourism industry and travel trends.

The research aims to identify the United Nations Educational, Scientific and Cultural Organization (UNESCO) World Heritage Site (WHS) managers' perception of cultural sustainability concepts and elements in tourism.

A literature review was carried out to identify the main speeches and characteristic elements of cultural sustainability present in the academic field, and then a quantitative survey was carried out with 60 managers of UNESCO WHSs to evaluate their perception of the theme.

The results show that managers believe that the concept of cultural sustainability is much more closely linked to the social dimension of sustainability than to the economic and environmental dimensions. Thus, elements such as the preservation of tangible and intangible assets, the participation of society in the management of heritage, the democratization of access, the guarantee of the appreciation of culture and its preservation for future generations are basic elements for cultural sustainability. Finally, although they believe that understanding the concept of cultural sustainability is fundamental to their activities, they still lack knowledge of how to measure cultural sustainability in their spaces.

Although the theme of sustainability has several published studies, most of the work focuses only on studies of its social, economic and environmental dimensions. The debates on the role of culture in sustainability are still incipient, and understanding the managers' perception of the topic enables the creation of more effective strategies that guarantee cultural sustainability in heritage by tourism.

The Baduy tribe has its own uniqueness and values regarding the forest; it manages the forest using customary law to keep it sustainable. This research aims to describe the position of customary law used by the Baduy tribe to conserve forest areas.

This research is a qualitative research conducted in September 2019 and 2020 at Baduy. The data were collected through a literature study and in-depth interviews with informants related to the Baduy tribe. The collected data included documentation and interview transcripts that were translated into English. Data analysis was conducted in a descriptive manner, equipped with related evidence.

The Baduy community holds firm to its customs and culture called pikukuh. The Baduy community applies the concept of sustainable forest management in that local communities are directly involved in forest management activities to improve welfare and implement sustainable forests.

The implication of this research is that it is beneficial for forest conservation based on customary law, using the conservation approach of the Baduy tribe as a local community in protecting the sustainability of forest resources and their sustainability for the next generation. This study contributes as a guide for the government to formulate policies that will include local communities into conservation programs and government policies. It may apply to a study of coordination with related institutions such as the Ministry of Environment and Forestry in implementing forest conservation.

This study uses primary data from the Baduy tribe, which has unique local traditional values regarding the territory and the important role of the forest. The originality of the findings from the excavation of each activity was based on the procedures and beliefs regulated in customary law regarding forest management. Preservation of traditional knowledge in customary law has contributed to the urgency of sustainable forest conservation and biodiversity conservation, which is part of the traditional knowledge of the Baduy tribe.

This study aims to apply the appreciative inquiry approach (AI) to develop a tourism strategy for poverty alleviation in marginalised communities. The focus is to provide practical insights for leveraging tourism to drive positive socio-economic change for the impoverished, using Rosetta, a port city in Egypt with cultural and historical significance, as a case study.

This qualitative applied study uses the four-D phases of AI and thematic analysis to strategise tourism development in Rosetta. Through interviews, focus groups and field visits, the study identifies tourism potential, stakeholder aspirations and actionable strategies for sustainable development. The approach prioritises a bottom-up, community-centric and stakeholder-involved process, aiming for inclusive and equitable growth.

The study revealed Rosetta’s underutilised tourism potential, emphasising heritage tourism. Although tourism offers some economic benefits, its impact on alleviating poverty in Rosetta remains limited. A holistic strategy for tourism development in Rosetta is proposed for economic growth and poverty reduction, focusing on sustainable management, local empowerment, enhanced marketing, improved infrastructure and diversified tourism offerings.

While AI is not new in qualitative studies, the novelty of this study lies in its application to tourism planning for poverty alleviation in a marginalised community like Rosetta, introducing a comprehensive tourism strategy with an original framework applicable to comparable destinations. The study’s significance is emphasised by providing actionable strategies for policymakers, valuable insights for practitioners and enriching the discourse and methodology on pro-poor tourism for academics, representing a step towards filling the gap between theoretical concepts and practical strategies.

The aim of this article is to examine in depth the digital nomad lifestyle and its effects in the context of tourism and to create a perspective for the future by taking into account the findings of the articles in the thematic issue.

The theme question is examined through a review of the main findings and outcomes of this issue.

The digital nomad lifestyle stands out as an alternative form of tourism to traditional tourism models. Digital nomads are interested in cultural heritage and are effective in destination marketing just as social media influencers are. Gastronomic preferences and security perceptions of digital nomads play an important role in destination selection. Although digital nomads start out with a desire for independence and freedom, they want to come together with their peers in order to meet their social needs.

This article will serve as a significant resource for understanding the digital nomad lifestyle and for predicting future tourism trends.

The data for this case were obtained primarily through a series of in-person interviews in Penang between the authors and Pete Browning (a pseudonym) from 2017 to early 2019. The authors also consulted secondary data sources, including publicly available material on BMax and “Company B”.

This case examines a key decision, or set of decisions, in the life of a small- to medium-sized management consultancy group, namely, whether they might expand their operations in Southeast Asia, and if so, where. These key decisions came in the wake of their having already established a very modest scale presence there, with an operating base on the island of Penang just off the north western coast of Peninsular Malaysia. The initial establishment of a Southeast Asian branch had been somewhat spontaneous in nature – a former colleague of one of the two managing partners in the USA was on the ground in Malaysia and available: he became the local partner in the firm. But the firm had now been eyeing expansion within the region, with three markets under particular consideration (Singapore, Indonesia and Thailand) and a further two (Vietnam and China) also seen as possible targets, though at a more peripheral level. The questions facing the decision makers were “was it time they expand beyond Malaysia?” and “if so, where?”

This case could be used effectively in undergraduate courses in international business. The key concepts on which the case focuses are the factors affecting market entry, particularly the choice of market and the assessment of potential attractiveness such markets offer.

This study aims to examine how an educational intervention, using the lens of the LEADS framework, can influence the development of primary care doctors’ leadership skills in Aceh, Indonesia. In order to persevere in the face of inadequate resources and infrastructure, particularly in rural and remote settings of low- and middle‐income countries, physicians require strong leadership skills. However, there is a lack of information on leadership development in these settings.

This study applied an educational intervention consisting of a two-day workshop. The authors evaluated the impact of the workshop on participants’ knowledge and skill by combining quantitative pre- and post-intervention questionnaires (based on Levels 1 and 2 of Kirkpatrick’s model) with qualitative post-intervention in-depth interviews, using a phenomenological approach and thematic analysis.

The workshop yielded positive results, as evidenced by participants’ increased confidence to apply and use the information and skills acquired during the workshop. Critical success factors were as follows: participants were curiosity-driven; the use of multiple learning methodologies that attracted participants; and the use of authentic scenarios as a critical feature of the program.

The intervention may offer a preliminary model for improving physician leadership skills in rural and remote settings by incorporating multiple teaching approaches and considering local cultural norms.

This study explores resilience learning from uncertainty, taking a holistic view by considering individual, firm and contextual factors. Resilience development is understood by focusing on how uncertainty is related to entrepreneurs and their environment, suggesting that developing resilience needs to be a continuous learning process.

This qualitative study explores factors related to entrepreneurial uncertainty, resilience and learning. Evidence is drawn from interviews with rural entrepreneurs in two regions of Indonesia, and analyzed using a rigorous approach to generate codes, second-order themes and aggregate dimensions for the theoretical contributions.

Uncertainty readiness, uncertainty response and uncertainty opportunity for resilience emerge as the key learning areas from this study. They are related to resilience on a personal, community and systemic level. The proposed framework relates learning from uncertainty to the process of developing resilience for entrepreneurs and their communities.

This study proposes a framework based on resilience motivation and learning from uncertainty as usual. It explores the relationships between uncertainty readiness, responses and opportunities with personal, relational and systemic resilience factors. This contributes to entrepreneurship behavior research at the intersection of organization studies and management in the socio-economic and often informal context of developing countries.