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MetaOPAC Azalai Italiano (MAI) is a virtual union catalogue of Italian libraries developed through co‐operation between the Italian Library Association and the Consorzio Interuniversitario Lombardo per l'Elaborazione Automatica. This paper presents the components of MetaOPAC Azalai Italiano and the organisational, management, planning and implementation tools developed by the team since 1999. MAI provides access to Italian OPACs, offering a directory and metasearch functionality. The search engine, Azalai, performs metasearching. The architecture of the system, the search engine and converter, is based on a database of Italian OPACs. Three different interfaces, designed for specific types of users, provide access to the system. Members of the MAI Editorial Board are responsible for keeping the database updated and this automatically generates the Directory of Italian Online Catalogues. MAI is divided into five distinct sections, integrated with a range of tools and services intended for different categories of user.

This paper aims to develop an empirical understanding of the local identity changes of Chiang Mai heritage city from residents’ perspectives from when the city was pushed forward to inscription on the list of UNESCO World Heritage Sites during a period of transformation in tourism development. The indicative themes of identity change are proposed in a conceptualised model of the multiple stages of identity change in transformational tourism development.

This study applied the qualitative approach to gain insight on local residents in Chiang Mai. Twenty-two semi-structured interviews were conducted with local residents who underwent transformational experiences with the city, including life-changing tourism experiences with mixtures of senior citizens who were born in the city, migrants and local experts. Site observations and secondary data supplemented the interviews were used in triangulation with identity changes during the transformational tourism period.

This study’s findings revealed identity changes in locals’ way of life regarding tradition and culture and the increased urbanisation. The indicative themes that caused local identity changes included tourism demand, national policy and new critical emerging issues of capitalism and education are underlined. The way of life in local community transition, tradition and culture has been distorted by effective destination marketing, However, the positive perspectives of identity changes were explored in this study.

This study fills a research gap, given that few scholars (Gu and Ryan, 2007; Lean, 2009; Lemmi et al., 2018; Reisinger, 2015; Robledo and Batle, 2017; Willson et al., 2013; Xue et al., 2017) have conducted in-depth studies on identity change problems that are caused by rural to urban transformational tourism development.

This paper aims to assess the various impacts of tourism development in Chiang Mai on the local populace’s sense of well-being. The moderating effect of employment in and affiliation with the tourism industry on perception of tourism development is also examined.

A sequential explanatory mixed method design is adopted, beginning with the development of a conceptual model that links residents’ perceived impact of tourism development with their general and life domain-specific well-beings. The model is tested with a survey of 567 respondents who are long-term residents of Chiang Mai. The findings are subsequently used in the semi-structured in-depth interviews with selected tourism stakeholders to provide qualitative explanation and meaning to the data.

The results suggest a reciprocal relationship between perceived economic, cultural and environmental impact of tourism development and Chiang Mai residents’ general sense of well-being. It also revealed that community well-being and material well-being accounted the most and the least, respectively, on overall well-being for Chiang Mai residents. Another interesting observation was that Chiang Mai residents feel the same way about the various perceived impact of tourism development on overall sense of well-being, regardless of whether they are employed or affiliated with the tourism industry or otherwise.

With limited literature on the perceived impact of tourism development by residents in Asia, this research provides a Thai perspective of the said impact on general well-being. A sequential explanatory mixed method provides an added lens to induce insights and explain the results deduced from the earlier quantitative study.

The purpose of this paper is to consider and discuss some data about the evolution of Italian Online Public Access Catalogues (OPACs) in the last decade and the possibility to search them cumulatively through the MetaOPAC Azalai Italiano (MAI). Scholars all over the world are interested in Italian OPACs due to the treasures and the historical documents owned by Italian libraries.

After a brief introduction on union and virtual catalogues, with special attention to the Italian scenario, Italian OPACs are illustrated with a rich amount of data about their usage, their geographical distribution, and their growth. All data are available on the web and have been collected in the time through the analysis of log files and the database of the Italian OPACs.

The evolution of Italian OPACs suggests new developments of MAI, such as extension of search to some contents of digital libraries. These are studied and, as far as allowed by the available human resources, progressively adopted in order to improve the quality of the metasearch.

As this tool has no exact parallels in other countries, this paper mainly adopts a descriptive and heuristic approach, rather than evaluating MAI in comparison with other services.

Although a wide amount of literature on MAI is available, only a few papers are in English. This paper then aims to increase the knowledge of MAI for a broadest group of non‐Italian readers.

The diffusion of management accounting innovations (MAIs) is the focus of much debate in the management accounting research community. Extant contributions have drawn on a large of number of theories, including innovation diffusion theory and various sociologically inspired theories such as management fashion. The purpose of this paper is to examine and develop Røvik’s virus theory in the context of how MAIs diffuse. The paper further evaluates and elaborates on the potential usefulness of the virus perspective to empirical research on MAIs.

The paper uses a conceptual and explorative research approach. The paper introduces the virus perspective and compares this perspective with several other theoretical perspectives often used in studies of the diffusion of MAIs. This enables the identification of characteristics specific to the virus perspective. The paper also re-examines a number of prior studies of MAIs and identifies different virus characteristics implicit in these studies.

The findings of the paper imply that the virus perspective is a useful basis for empirical research on MAIs. The virus perspective differs from other theoretical perspectives in several respects and is particularly suited for longitudinal studies of both MAIs and organizational change. However, the perspective could be used at other levels of analysis as well. The extant studies reviewed in this paper provide support for the viral characteristics of MAIs. The paper also identifies and discusses avenues for future research using the virus perspective as a theoretical lens.

The virus perspective has been given little attention in research on MAIs, as well as more generally within accounting research. This research paper demonstrates that the virus perspective offers a rich and valuable conceptual framework for studying how demand-side organizations are affected by MAIs over extensive periods of time. The paper also discusses the implications of the virus perspective with respect to the research method.

Relatively little research exists about the information used by owner/managers (O/Ms) in micro enterprises (less than 10 employees). The purpose of this paper is to explore the management accounting information (MAI) generated and used by O/Ms for planning, decision making and control in micro manufacturing enterprises in the Gaza Strip (GS).

A grounded theory approach is used with case studies being the main research method.

Three main themes emerged during the five case studies. Firstly, how is the generation and use of MAI related to the O/M, enterprise and environmental features? Secondly, what is the impact of formal or informal procedures on the generation and use of MAI? Thirdly, what is the extent of written and oral MAI generated and used? From the five individual case studies 133 findings emerged and then a cross‐case analysis generated 21 overall findings.

The case studies excluded micro enterprises less than three years old, micro enterprises with more than one O/M and micro enterprises from sectors other than manufacturing.

This project explores what impact various factors (such as political uncertainty, competition and the need for cost reduction) have on the generation and use of MAI in micro enterprises. Several findings are particularly relevant for O/Ms of micro enterprises in developing countries. Previous studies have not identified to what extent written or oral MAI is generated and used for each of the core business aspects of micro manufacturing enterprises.

Hundreds of thousands of Shan people from Myanmar have crossed the Thai border seeking employment or refuge from war, with numbers increasing following the 2021 coup in Myanmar. Still, little is known about their post-migration experiences. This study explored the ways relocating to Thailand influenced the lives and mental wellbeing of Shan men, the factors affecting their engagement with Thai society and their responses to opportunities and challenges.

Given the lack of published research on this topic, this study used a qualitative approach. Semi-structured interviews were conducted with 14 purposively selected Shan men in Chiang Mai, Thailand. Data were examined using qualitative thematic analysis.

Five themes emerged: the strength of both push and pull factors; the importance of ethnicity, community and acting transnationally; experiencing discrimination and feeling “low”; coping by forgetting problems, hiding from trouble and studying; and wanting to return when conditions allow. The findings reveal how moving to Thailand can improve but also undermine the mental wellbeing of Shan men. Results also highlight the influence of ethnic identity, community and post-migration opportunities and stressors on how these men adapt to life in Thailand and on their attitudes towards return migration. Respondents used a mix of emotion- and problem-focused coping strategies.

To the best of the authors’ knowledge, this study is one of the first to explore post-migration experiences and mental wellbeing among the Shan in Thailand.

The purpose of this paper is to understand the adoption or rejection of management accounting innovations (MAIs) in the specific context of small and medium entreprises (SMEs) through a constructivist approach of the theory of the diffusion of innovations.

The paper uses a case study approach during the rollout of two MAIs run by the company’s management controller. One of them was adopted, and the other was rejected. To understand the perception of different actors in the company, the authors carried out 28 semistructured interviews at different periods of time: when the management controller started his job, when he/she was introduced to the two MAIs and at the decision-making to adopt or reject the innovations. The approach of Rogers’ framework is here constructivist. The case study allows us to analyze qualitatively the intrinsic perceived attributes of the innovations as well as the organizational innovativeness and to put them into context.

MAIs are not merely technical innovations but social practices. The relative advantage is necessary but not sufficient for their adoption. This paper also demonstrates the importance of the champion in the specific context of SMEs. This key player in the promotion and adoption of MAIs in SMEs has to be endorsed by the leader of the organization to ensure the innovation’s adoption. In addition, Rogers’ framework underlines that the predominant factor is complexity as both an endogenous and a heterogeneous element, underscoring the information and training that the project’s promoter should organize for the staff.

The main limit is due to the methodological approach (case study): Would these factors be as significant in a completely different sector to management accounting or in another type of enterprise?

The analytical grid combines different organizational and individual factors described by Rogers and provides us with a predictive approach to the innovation’s chances of adoption and the risk of rejection.

Complexity, both as an innovation attribute perceived by individuals and as an internal characteristic of the organization, is a decisive factor in the rejection or adoption decision.

This paper answers to two main research gaps. Most of papers analyze the introduction of one unique innovation in different entities. Here, the authors focus on one entity with two different innovations. In addition, most of papers were retrospective. In this paper, thanks to the case study, the introduction and the process of adoption of two innovations were studied at the time it happened and not after the events had occurred. Moreover, while most papers using Roger’s framework are quantitative, the authors pay attention to the meaning of the different characteristics at different stages and in the specific context of one SME with a constructivist qualitative approach.

This study aims to examine the transformation process in traditional beliefs and practices in the use of sand in the Songkran Festival in Chiang Mai, Northern Thailand.

This study uses historical and ethnographic methods to understand the transformation of the sand rituals in the Songkran Festival in Chiang Mai. The historical approach is used to investigate the past ritual practices of the sand pagoda, while the ethnographic approach is used to gather evidence about the recent practices surrounding the construction and deployment of the sand pagoda; the historical and archival research for this study has also accessed material from newspapers and photographs. Because observation and interviews are major methods of ethnographic research, participant observation at the sand pagoda rituals in the Songkran Festival was conducted, as well as interviews with the relevant interest groups to collect data on the rituals and the recent changes in these practices.

The transformation process in the traditional beliefs and practices surrounding the construction of sand pagodas in the Songkran Festival in Chiang Mai, Northern Thailand, is a result of the influence of tourism, the development of a market economy and the accompanying commoditisation process and secularisation and the decline of Buddhism in the local communities in Chiang Mai.

This study has implications for other religious practices which have become increasingly staged and reinvented in the process of tourism development. It only examines one among many other elements in the increasingly touristic secularisation of formerly religious beliefs and practices.

The paper contributes to an expanding literature on the transformation of traditional rituals as a consequence of external factors, especially tourism promotion and the ways in which formerly sacred spaces and activities become commoditised.

This is the first study which focuses on the transformation of practices surrounding sand pagodas in the Songkran Festival in Chiang Mai, in relation to the promotion of tourism, processes of commoditisation and the declining importance of Buddhism.

For decades, northern Thailand has been a hub for migration in the Greater Mekong Sub-region, particularly for migrants from Myanmar. HIV prevalence among Myanmar/Burmese migrants is higher than in the general Thai population. This study aims to focus on Shan migrants living with HIV in Chiang Mai, the metropolitan centre of northern Thailand and to examine two related aspects: migrants’ sexual risk behaviour and their HIV knowledge and beliefs. The study aims to understand circumstances in which mobility increases HIV risk behaviour and prevalence.

Using a qualitative study, the authors conducted in-depth interviews in 2017 with 43 HIV-infected Shan migrants (21 males and 22 females), and 29 health-care providers who work in district hospitals in Chiang Mai.

The authors found that social and economic vulnerability associated with migration, and AIDS-related mortality, increased migrants’ likelihood of having multiple serial partners. Confusion about HIV symptoms, stigmatization of HIV positive women and low risk perceptions, particularly among men, increased their risk behaviours.

To the best of the authors’ knowledge, this paper is the first to study the way of life, sexual behaviour and HIV knowledge and beliefs of Shan Migrants from Myanmar Living with HIV in Thailand.