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The study explores the possibility of developing a valid scale for integrated management of heritage sites to bring a holistic approach to heritage properties' conservation practices.

The study followed the exploratory sequential method. An in-depth interview was adopted for exploring indicators, and a questionnaire survey was administered for descriptive analysis.

Cultural resources conservation strategies have been analyzed from a tourist, local communities and stakeholder's perspective with local-specific indicators. The study indicates that a multi-dimensional approach that integrates tourists, local communities and other stakeholders-based indicators can be developed at the destination level for the integrated management of heritage properties. Tourist-centric, local community-specific and stakeholder-oriented approaches could act as catalysts for more pragmatic conservation practices in the local areas based on the site-specific indicators.

The study is limited to lesser-known heritage sites located in the southern provincial states of India. The technical conservation strategies on the structure and architecture are not part of the study. Theoretical implications on the study of this kind can contribute to the literature as it throws light on future studies seeking local-centric conservation and management practices of heritage sites hitherto less explored in the domain of conservation science. The scale provides insight into the appropriate form of intervention that the local communities, tourists and other stakeholders can do at the heritage sites, hence the possibility of garnering the attention of other discipline strivings towards the conservation of heritage sites and to apply along with other relevant variables. It is expected that the study might expedite the knowledge accumulation in conservation science.

The scale can be used in a similar context for the integrated management of heritage sites. The study can assist the policymakers and planners in seeking the support of stakeholders, local communities and tourists for the implementation of heritage conservation and management programs. Such a local-centric management strategy promoting responsible consumption and production could contribute to SDG 12. Further, the study can also contribute towards SDG 11.4, which calls for strengthening the effort to protect and safeguard cultural and natural heritage. This scale can be a tool for destination management organizations (DMOs) to understand the level of intervention of local communities, tourists and other stakeholders at the heritage site.

The integrated management approach of heritage conservation immensely helps the lesser-known heritage sites the world over as such structures are out of the focal point of government funding and other conservation efforts. The synergy of the integrated approach could protect lesser-known unfunded heritage sites, and thereby, the cultural reflections of the community concerned can be made available for future visitors’ consumption.

The study attempted to understand the conservation approaches for lesser-known heritage sites with the support of both demand and supply-side stakeholders. Such a collaborative approach is the first of this kind in the conservation of heritage sites in India.

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.

This paper aims to explore the rationale, the process and the outcomes and risks of place branding in rural China.

An in-depth case study analysis, including interviews, has been conducted.

Place branding in the case of China is practiced and dominated through administrative entities by using subsidies and regional development programs to coordinate, organize and promote local agricultural resources. Although this government-led place branding has effective effects on rural development, it is unsustainable and unstable because it lacks sufficient market and stakeholder participation.

The effectiveness of place branding in China has been examined and proved.

The government’s role in place branding in China should be adjusted. The government should position itself as a service and auxiliary role. Simultaneously, it should strengthen market-oriented operations and stakeholder participation in place branding.

This paper is one of the first contributions to examine the impact of place branding as a rural development policy tool in China, and the in-depth case study examines and proves the effectiveness of place branding in rural China.

While extant research does mention performance management systems as antecedent to a management accountant’s role, and that there is tension between both, there is little detailed research. Thus, this paper aims to investigate the extent to which a performance management system interacts with the role of a management accountant.

The study is a cross-sectional field study, using interviews with paired management accountants and operative managers in 16 multinational organisations in Germany. The perspectives of both management accountants and operative managers are analysed separately. The role episode model theoretically informs the study.

The findings reveal management accountants distinguish between three roles of scorekeeping, controlling and business support, similar to prior literature. By contrast, operating managers are concerned with the value-adding and non-value-adding character of activities and thus support a dichotomy of management accountants’ roles. Drawing upon the role episode model, this study elucidates the interplay between performance management systems and the roles of management accountants, which encompass both role-taking and role-making dynamics. Additionally, this study contributes to management control literature by operationalising the components of a performance management system framework and linking them to the role of management accountants, as proposed by role antecedents in previous literature. The study also uncovers factors influencing role-taking and role-making, alongside examining the repercussions of role consensus or conflict based on the interaction with the operating manager.

This paper is subject to the normal limitations of case study research and generalisation. The findings may also be influenced by the cultural context of the study.

An updated role episode model is presented, highlighting further performance management systems’ components. The study also reveals factors enabling and/or inhibiting the management accountants’ business support role and the impact of role consensus/conflict.

The Internet has encouraged rural tourism experience providers to develop a new management strategy that opts for disintermediation to access the market. In this context, incoming travel agencies (destination management companies [DMCs]), despite the local component, lose capacity to promote the rural tourism. The main question is what kind of relationship between stakeholders would enhance effective intermediation processes between them. The paper examines such constraints and limitations of existing relationships between small local rural tourism producers and DMCs.

Using the Basque Country region of northern Spain as a case study, the authors used a mixed qualitative and quantitative methodology based on semi-structured in-depth interviews and an online survey. The data analysis strategy used incorporated descriptive and exploratory factor analysis (EFA).

In this research, most of the tourism disintermediation factors identified in previous literature were reinforced when tested in the rural context. The results confirm that power, value, product differentiation, digitisation and stakeholder collaboration are key elements. The value provided in the international segment by DMCs, though, was found to be irrelevant.

This article contributes to filling a gap in the literature on rural tourism destination management from a holistic view of the destination understanding the business-to-business (B2B) relationship among stakeholders in rural tourism. This paper focuses on those elements that create value for local producers to sell the products through intermediaries and provides a framework for understanding the factors involved in value creation in rural tourism intermediation, which is applicable to further empirical studies and provides interesting managerial implications.

This study aims to examine the dynamics of traditional wayang kulit or shadow puppet knowledge management in a community-based enterprise (CBE) known as “Wisata Wayang” in Wukirsari Village, Yogyakarta, Indonesia.

A qualitative case study was adopted, which allows the author to explore the dynamics or uniqueness of an event or cultural phenomenon more deeply.

The shadow puppet is an artefact of Javanese culture with rich life philosophy and wisdom. It guides people the pursuit of harmony with themselves, others, the universe and God. The success of knowledge management of the shadow puppet at CBE was supported by the high entrepreneurial orientation of the administrators. This study showed that entrepreneurial orientation should be extended into sociopreneurial with additional aspects, including preservation mission and communality, promoting the emergence of grassroots innovations. The knowledge of shadow puppet craft in this village is passed through nyantrik, also known as apprenticeship.

No previous research has explored the dynamics of traditional knowledge management in the context of CBE in Indonesia. As Indonesia has rich traditional knowledge from hundreds of tribes and prominent communal cultures, this study of community-based knowledge management contributes new insights in the knowledge management literature.

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.

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.

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.

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.

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。

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。

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。

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。

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).

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.

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.

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.

This study aims to examine the co-creation of customer experiences at different levels in service ecosystems, analyzing the case of a tourist destination.

A questionnaire was designed based on previously validated scales. The questionnaire was distributed through the social media platforms Facebook and Instagram. The survey yielded 1,476 valid responses for three types of destinations. Structural equation modeling and multigroup analysis were performed to test the hypotheses.

Aggregate service experience and memorable customer experience (MCE) in service ecosystems are determined by customer experiences at a dyadic level. Service experience at the ecosystem level is formed from ordinary experiences at the actor level, while MCE is formed from extraordinary experiences at the dyadic level. The type of ecosystem moderates the relationships between the variables but does not alter the importance of each of them.

The relationship between the co-creation of customer experiences at different levels of service ecosystems (dyadic vs aggregate) is addressed. A relationship is established between the ordinary and extraordinary character of experiences and their memorability at the ecosystem level.

This research paper aims to identify and provide insights into rejuvenation strategies in Kaş as a microtourism destination based on the views of stakeholders.

The research utilizes a single-case design, applying an inductive approach to analyze data collected from semi-structured interviews. Thematic analysis was employed to analyze the data.

The inductive thematic analysis yields nine different main themes: product transformation, integrated sustainable development strategies, cooperation, promotion through the right channels, stable tourism policy, selective tourism strategy, tourism awareness, access to tourist movements and management and tools for monitoring the quality and sustainability of tourism.

This research offers practical recommendations for regional authorities, residents and business stakeholders to foster sustainable tourism development by addressing resource utilization and existing challenges in the rejuvenation of Kaş.

This research contributes to theory by addressing the lack of applied research on the rejuvenation process in micro-tourism destinations, using Kaş (Turkey) as a case study. It identifies and emphasizes the unique challenges in microdestinations, enhancing our understanding and filling a critical knowledge gap. The identified rejuvenation strategies in Kaş are positioned to serve as a model for similar destinations, emphasizing their distinctive characteristics and challenges.

To ensure that students are well prepared to successfully analyze this case, they should be familiar with the following concepts, theories and principles:

▪ Stakeholder theory

▪ Concept of duty to consult and accommodate

▪ Concept of social license to operate (SLO)

▪ Concept of indigenous economic self-determination

▪ Indigenous world view

▪ Seventh generation principle

▪ Cree principles

▪ Dene principles

The information provided in this case was gathered by the authors through face-to-face interviews, phone interviews, e-mail exchanges and secondary research. Meadow Lake Tribal Council (MLTC) separates business operations from council operations through use of corporate entities (as shown in Exhibit 1 of the case). Meadow Lake Tribal Council II (MLTCII) is the corporate entity that oversees two companies referenced in the case: Mistik Management and NorSask Forest Products LP. Interviews were conducted with the General Manager at Mistik Management, Certification Coordinator at Mistik Management, Chief of Buffalo River Dene Nation, Chief of Waterhen Lake First Nation, MLTC Vice-Chief, Board Member and Advisor to MLTCII, President and CEO of MLTCII, MLTCII Business Development Consultant and a former consultant with MLTC, NorSask Forest Products and Mistik Management.

Mistik Management Ltd., a forestry management company co-owned by the nine First Nations of MLTC, was a leader in economic reconciliation in 2022. However, the company had dealt with significant challenges not long after it was established in 1989. Richard Gladue, former Chief of the one of MLTCs Member First Nations and a leader in economic development at MLTC, had been actively involved in establishing the organization. Gladue loved the life and vitality of the boreal forest in the Meadow Lake region and felt a sense of responsibility to take care of the forest and the land for generations to come. This responsibility was balanced with the acknowledgement that the forest also provided vast economic development, employment and wealth generation opportunities for MLTC and its Member First Nations.

In the early 1990s, MLTC and Mistik Management dealt with a year-long blockade by a group of protesters that included members of Canoe Lake Cree First Nation, one of the Member First Nations of MLTC. They had not been consulted on Mistik’s processes and policies, and the company’s clear-cut logging had affected their ability to continue their traditional way of life and practices on the land. After the incident, Mistik Management moved more quickly to invest in a co-management process that they were still refining and using in 2022 when consulting with Indigenous groups and communities.

A natural resource economy brings together Indigenous peoples, industry and government. In this case, students will learn about the important role that relationships play and how decisions are made when balancing complex legal, environmental and economic interests. Students will learn about the history of duty to consult and accommodate in Canada; conduct a stakeholder analysis and reflect on how decisions affect stakeholder interests; and make recommendations for meaningful Indigenous engagement strategies using the concept of social license and indigenous principles.

This case is suitable for use in undergraduate courses on indigenous business, ethical decision-making, public policy and/or natural resource development. There may also be applications in other fields of study, including anthropology, economics and political science.

If the case is used in an indigenous business course, it would be best positioned in the last third of the class, after topics such as duty to consult and accommodate, social license and meaningful engagement with indigenous communities have been covered. If used in an ethical decision-making course, it would be best used when discussing stakeholder theory and engaging in stakeholder analysis. If used in a public policy course, the case could be used to start a discussion around the duty to consult and accommodate indigenous communities in Canada. If used in a natural resource development course, the case would be best used as an example of indigenous economic development.