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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 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.

Following the call of DeNisi and Smith Sockbeson (this issue) to integrate the literatures on feedback and feedback-seeking, the authors propose to view feedback and feedback-seeking as behaviors falling on a conversation continuum ranging from telling subordinates something about their behavior (feedback) to listening. The authors develop a model according to which listening creates a special type of supervisor–subordinate relationship (an I–thou experience), which in turn allows subordinates to recognize faults and strengths in their behavior as to facilitate performance improvement, without the costs of formal feedback.

Theory development and narrative research review.

Feedback and feedback-seeking are communication behaviors emitted by a supervisor, or a subordinate, that can be conceptualized as points on a continuum ranging from telling (i.e. supervisor or subordinate giving feedback), through question-asking (i.e. supervisor’s or subordinate’s feedback-seeking), to listening (e.g. supervisor or subordinate listening to one another).

Under many circumstances, listening can address organizational needs much better than feedback.

The feedforward interview in Listening Circles can be used to enhance performance at work.

Shifting the attention from feedback to listening by managers and researchers could facilitate a host of positive outcomes including better performance, lower burnout, higher job satisfaction and less extremism.

This paper shows that listening is found on the other pole of feedback (telling) and exposes the benefits of considering listening, and not only telling.

Atendiendo a la llamada de DeNisi y Smith Sockbeson (este número) para integrar las literaturas de feedback y búsqueda de feedback, ofrecemos algunas aportaciones teóricas que extienden el estudio del fenómeno en cuestión. Nuestro objetivo con esta contribución es la de señalar formas más efectivas, aunque largamente ignoradas, de mejorar la comunicación supervisor-subordinado, y el rendimiento resultante.

Sugerimos dos cambios teóricos a la hora de aproximarse al feedback y la búsqueda de feedback: viéndolos como un proceso de comunicación relacional (diádico), y ampliando los comportamientos de comunicación para incluir la escucha. A continuación revisamos los resultados existentes para evaluar nuestra teoría.

Nuestra teoría sugiere que el feedback y la búsqueda de feedback son comportamientos son parte de un continuo que va desde el decir a los subordinados algo sobre su comportamiento (feedback) hasta la escucha. Con esta visión, la escucha crea un tipo especial de relación supervisor-subordinado conocido como experiencia yo-tu, mientras que el feedback es más probable que genere una experiencia yo-eso, en la que el supervisor trata al subordinado como un objeto. La experiencia yo-tu, por el contrario, permite a los subordinados reconocer las debilidades y fortalezas de su comportamiento sin necesidad de un feedback formal. Además, el modelo teórico especifica condiciones de contorno. Específicamente, los beneficios de escuchar (a) se manifiestan principalmente cuando supervisor y subordinado forma una relación sobre una base segura, y (b) se ven comprometidos cuando las partes se relacionan de forma insegura.

La revisión de la literatura confirma los beneficios de escuchar, en relación al feedback y el feedback buscado, pero sugiere que el papel del estilo de relación es más complejo que el planteado en el modelo teórico.

Teóricamente, explicamos porqué el feedback, y en menor medida el grado de feedback buscado, crean problemas de comunicación que evitan que el rendimiento mejore. En la práctica, señalamos algunas técnicas para escuchar al empleado, tales como los círculos de escucha, y la entrevista de feedforward, que pueden mejorar la comunicación y en definitiva el rendimiento.

Feedback, Búsqueda de Feedback, Escuchar

Papel Conceptual

Atendendo a chamada de Denisi e Smith Sockbeson (este número) para integrar as literaturas sobre feedback e a busca do feedback, oferecemos propostas teóricas que expandem o estudo do fenômeno considerado. Nosso objetivo nesta proposta teórica é apontar mais eficácia, embora amplamente ignorada, de maneiras para melhorar a comunicação supervisor-subordinado e o desempenho resultante.

Sugerimos duas mudanças teóricas na aproximação do feedback e da busca do feedback: visualização do feedback e da busca do feedback como processos relacionais (diádica) de comunicação, e ampliando os mecanismos de comunicação para incluir a escuta. Revisamos os resultados existentes para avaliar nossa teoria.

Nossa teoria sugere que o feedback e a busca por feedback são comportamentos que fazem parte de um continuo que surge ao dizer aos subordinados algo sobre seu comportamento (feedback) para ouvir. Com essa visão, a escuta cria um tipo especial de relacionamento supervisor-subordinado conhecido como experiência eu-você, enquanto o feedback provavelmente gera uma experiência eu-isso, em que o supervisor trata o subordinado como um objeto. A experiência eu-tu, por outro lado, permite que os subordinados reconheçam as fraquezas e os pontos fortes do seu comportamento sem a necessidade de feedback formal. Além disso, o modelo teórico especifica as condições de contorno. Especificamente, os benefícios de ouvir(a) são manifestados principalmente quando supervisor e subordinado formam um relacionamento em uma base segura, e (b) comprometida quando as partes estão inseguramente anexadas.

A revisão da literatura confirma os benefícios de escutar, em relação ao feedback e o feedback procurado, mas sugere que o papel do estilo do relacionamento é mais complexo do que aquele proposto no modelo teórico.

Teoricamente, explicamos por que o feedback, e em menor medida o nível de feedback procurado, cria problemas de comunicação que impedem a melhoraria do desempenho. Na prática, nós apontamos algumas técnicas para escutar o subordinado, tal como círculos de escuta, e a entrevista de Feedforward, que pode melhorar a comunicação e finalmente o desempenho.

Feedback, Busca de feedback, Escutar

Papel conceitual

This research is located at the intersection of communication, memetics, and the study of the imaginary. As a presupposition, we put forward the existence of a communicational imaginary, in which the contemporary person functions through their competencies in social networks, by meeting the demands of the public and the private, managing the obsessiveness of the sharing of intimacy and the exorbitant number of images. Considering memes as a significant aspect of this communicational imaginary, we seek to understand the dynamics and path of memes in the midst of this plethora of images. From the concept of iconophagy, we deal with the exacerbated multiplication of the images and the path of memes starting from a marginalized environment until it is integrated into social roles and a rational level of thought. Thus, it is the general objective of this research to understand the dynamics and the path of memes amidst the plethora of images in the context of communicational imagery and to investigate the multiplication of memes as representative of the myriad images in contemporary imagery.

Vietnam is experiencing high rates of young adult migration from rural hometowns to urban cities in search of new economic and social opportunities. However, limited internal migration research has examined the well-being of this population once they are in the urban destinations, as well as their interactions with the new lifestyles in the cities. Thus, the purpose of this paper is to explore the social transition of young Vietnamese migrants into city life.

In-depth interviews were conducted among ten female and six male temporary unmarried migrants, between ages of 18 and 25 years, currently living in Ha Noi through purposive sampling.

Despite a higher income in the city, young migrants often suffer from physical and mental health strains that decrease their overall well-being, caused by the factors such as barriers to assimilation to new lifestyles, continued attachment to origin hometowns, financial pressures, and poor living conditions. Important aspects in pre-migration expectations and actual experiences influenced the psychosocial well-being of these young migrants as they transitioned into adulthood during their migration process. Migration to the city and assimilation into city life also changed young migrants’ views on lifestyles and behaviors often considered misconducts in their rural hometowns, such as premarital sex. Female migrants faced higher stigmatization compared to male migrants, often described by fellow migrants as becoming “loose” in the new city.

The study findings highlight the important gender-specific implications for health services and programs to improve young migrants’ well-being in the city.

This study aims to investigate the relationship between environmental stimuli of Airbnb experience, customers’ perceived enjoyment and positive electronic word-of-mouth (eWOM) intentions through an extension of the Mehrabian–Russell model.

A quantitative methodology was adopted using a web-based survey. Data were collected from a sample of 162 Vietnamese Airbnb consumers who had stayed at the platform accommodations. A two-stage procedure with the partial least squares approach to structural equation modeling was conducted to evaluate the measurement model and structural model.

The results confirmed the significant positive effect of home benefits and social interaction on Airbnb customers’ perceived enjoyment, which subsequently inspires them to develop intentions to spread positive comments toward this platform. Moreover, these relationships remain unchanged among the different groups of customers, except Airbnb travelers with business purposes.

The findings will provide Airbnb stakeholders in emerging markets with insights into identifying the important environmental factors that are more likely to stimulate consumers’ enjoyment and encourage them to spread positive WOM on social network outlets.

This research provides a deeper comprehension of Airbnb users’ emotional states and positive eWOM intentions by exploring the possible antecedents. Moreover, to the best of the authors’ knowledge, this is the first study to propose the moderating role of gender, purpose of the trip and type of accommodation in the hypothesized relationships. The contradictory findings of this study also highlight the cultural difference in Airbnb customers’ perception and behavioral intentions.

This paper aims to provide a comprehensive understanding of Vietnamese consumers’ perceived value and to explore the relationships between its constructs, satisfaction and (e)word-of-mouth (WOM) intentions towards Airbnb. Moreover, the relationship between traditional WOM and electronic WOM (eWOM) was also investigated.

An electronic survey was applied to collect data on a sample of Vietnamese Airbnb guests. A total of 352 questionnaires were collected, from which 163 eligible Airbnb users remained for data analysis. The partial least square approach to structural equation modelling was used to analyse the data.

The findings suggested that monetary, functional and hedonic benefits significantly impact Vietnamese customer satisfaction (CS) with Airbnb accommodation, which, in turn, acts as a direct effect and mediator in encouraging customers’ (e)WOM-giving intentions. Moreover, traditional WOM intention positively influences eWOM giving intention.

This study provides a better comprehension of customers’ perceived value that influences CS and their (e)WOM intentions towards Airbnb. Secondly, it extends the literature on WOM intentions from the message communicator’s perspective by confirming the positive association between traditional and eWOM-giving intentions. Finally, this paper reveals insights into the sharing accommodation in a fast-growing market in South East Asia (Vietnam), which supports sharing accommodation platforms and service providers to develop appropriate marketing strategies.

本文旨在全面了解越南消费者的感知价值, 并探讨其结构、满意度和 (e) 对 Airbnb 的口碑意图之间的关系。此外, 还研究了传统口碑（WOM）和电子口碑（eWOM）之间的关系。

应用电子调查收集越南 Airbnb 客人样本的数据。共收集问卷 352 份, 剩余 163 名符合条件的 Airbnb 用户进行数据分析。 SEM 的偏最小二乘法用于分析数据。

调查结果表明, 货币、功能和享乐方面的好处显着影响越南客户对 Airbnb 住宿的满意度, 这反过来又在鼓励客户的 (e)WOM 给予意图方面起到直接作用和中介作用。此外, 传统口碑意向对网络口碑给予意向有正向影响。

本研究提供了对影响客户满意度的客户感知价值及其对 Airbnb 的 (e)WOM 意图的更好理解。其次, 它通过确认传统和 eWOM 给予意图之间的正相关关系, 从信息传播者的角度扩展了关于 WOM 意图的文献。最后, 本文揭示了东南亚（越南）快速增长市场中共享住宿的见解, 从而为共享住宿平台和服务提供商制定适当的营销策略提供支持。

The purpose of this paper is to study the factors that act as innovation obstacles in precision agriculture (PA) technologies in Argentina, one of the world leading exporters of cereals and oilseeds. The focus of this study is on the supply side, i.e. the factors that are perceived by PA firms as obstacles for the expansion of their market.

Based on a survey to 67 firms that develop PA technologies in Argentina, this study examines the impact of different types of obstacles on firms’ growth and innovation activities. This analysis is complemented with the results that emerge from a series of interviews with different stakeholders (such as firms’ managers, policymakers and experts).

In this study, it was determined that market and cost factors negatively affect firms’ growth, while institutional obstacles reduce the amount of innovation efforts. In turn, knowledge barriers positively impact on the relevance firms assigned to R&D activities. This study helps identify different strategies that firms have put in place to overcome the barriers they face. Finally, policy implications of the results are discussed.

PA technologies may contribute to greening agricultural production and offer an opportunity for the emergence of domestic suppliers of innovative equipment and services based on the use of data science, artificial intelligence and Internet of Things. To the bets of the authors’ knowledge, this is the first study that explores the obstacles that prevent growth and impact on innovation activities of PA firms. The insights from this study are valuable for both researchers and policymakers aiming to foster emergence of high-tech clusters in developing countries.

El propósito de este trabajo es estudiar los factores que actúan como obstáculos a la innovación en tecnologías emergentes, tomando el caso de la agricultura de precisión en Argentina.

Estudiamos el caso de la agricultura de precisión en Argentina combinando técnicas econométricas y análisis cualitativo. Sobre la base de una encuesta a 67 empresas que desarrollan tecnologías de agricultura de precisión en Argentina, examinamos el impacto de diferentes tipos de obstáculos en el crecimiento de las empresas y las actividades de innovación. Este análisis se complementa con hallazgos derivados de una serie de entrevistas con diferentes actores (gerentes de empresas, responsables de políticas, expertos, agricultores, etc.).

Encontramos que los obstáculos de mercado y de costos afectan negativamente el crecimiento de las empresas, mientras que los obstáculos institucionales reducen la cantidad de esfuerzos de innovación. A su vez, las barreras de conocimiento tienen un impacto positivo en la relevancia que las empresas asignan a las actividades de I + D. También identificamos diferentes estrategias que las empresas han puesto en marcha para superar las barreras que enfrentan. Finalmente, discutimos las implicaciones de política de nuestros hallazgos.

Las tecnologías de AP contribuyen a una agricultura sustentable y ofrecen una oportunidad al surgimiento de proveedores locales de equipamiento y servicios, basados en ciencia de datos, inteligencia artificial e Internet de las Cosas. Para los autores, este es el primer estudio que explora los obstáculos al crecimiento y a la innovación en firmas de AP. Las contribuciones de este estudio son relevantes tanto para futuras investigaciones como para hacedores de políticas interesados en promover el surgimiento de clusters high-tech en países en desarrollo.

Obstáculos a la innovación, Política de innovación, Agricultura de precisión

O objetivo deste artigo é estudar os fatores que atuam como obstáculos à inovação em tecnologias emergentes, tomando o caso da agricultura de precisão na Argentina.

O caso da agricultura de precisão na Argentina é estudado combinando técnicas econométricas e análises qualitativas. Com base numa pesquisa com 67 empresas que desenvolvem tecnologias de agricultura de precisão na Argentina, examinamos o impacto de diferentes tipos de obstáculos nas atividades de crescimento e inovação das empresas. Esta análise é complementada com as conclusões que emergem de uma série de entrevistas com diferentes partes interessadas (gestores das empresas, responsáveis políticos, especialistas, agricultores, etc.).

Descobrimos que os fatores de mercado e custo afetam negativamente o crescimento das empresas, enquanto os obstáculos institucionais reduzem a quantidade de esforços de inovação. Além do mais, as barreiras do conhecimento impactam positivamente na relevância que as empresas atribuem às atividades de P & D. Também identificamos diferentes estratégias que as empresas implementaram para superar as barreiras que enfrentam. Finalmente, discutimos as implicações políticas de nossos resultados.

As tecnologias de AP contribuem para a agricultura sustentável e oferecem uma oportunidade para o surgimento de fornecedores locais de equipamentos e serviços, baseados na ciência de dados, inteligência artificial e na Internet das Coisas. Para os autores, este é o primeiro estudo que explora os obstáculos ao crescimento e inovação nas firmas de PA. As contribuições deste estudo são relevantes tanto para pesquisas futuras quanto para formuladores de políticas interessados em promover o surgimento de clusters de alta tecnologia em países em desenvolvimento.

Obstáculos à inovação, Política de inovação, Agricultura de precisão

This paper investigates the transaction decoupling phenomenon in purchase and consumption of football match tickets. The theoretical approach describes several economical constructs behind individual decision-making behaviour, including sunk costs, mental accounting and coupling. Results indicate that people who buy bundled tickets are less likely to use their tickets than those who purchase individual ones. Furthermore, the phenomenon proved to be a valid theory in an actual Brazilian football ticket purchase and consumption scenario, confirming that rational elements can also be part of sports consumption. Thus, it can be stated that the type of purchase (bundle or single tickets) influences consumer decision-making.

An effective management accounting information system (MAIS), as well as the accounting discourse related to it, can support, facilitate, enable, and constrain diverse business discourses. This paper aims to examine the discursive and organisational effects of an organisation accounting upon absent accounting artefacts, i.e. accounting without accounting. Situated within the discursive literature, this paper examines the construction of competing articulations of the organisation by focusing on what accounting does or does not do within an organisation. In particular, the paper acknowledges the fundamental importance of the accounting discourse in supporting, facilitating, enabling, and constraining competing organisational discourses, as it illustrates how the absence of accounting centralises power within the organisation.

From a rhetorical, discursive perspective, the authors develop an in-depth qualitative case study in a manufacturing organisation where MAIS has been abandoned for approximately two years. Interpretive research approaches, from a post-structural perspective, provided the base for the structure of the research. The authors studied how other organisational discourses (such as entrepreneurship and growth), which are traditionally constructed with reference to accounting and other artefacts, continued to be produced and sustained. The non-use and non-availability of management accounting information created a vacuum that needed to be filled. The lack of discursive counterpoints and counter-evidence provided by MAIS created a vacuum of information, allowing powerful, proxy discourses to prevail in the organisation, increasing risks to business management.

The absence of MAIS to support an accounting discourse requires that contingent discourses “fill in the discursive gap”. Despite appearances, they are no substitute for the accounting discourse. Thus, over time, the entrepreneurial, growth and partners' discourses lose credibility, without the corresponding use of management accounting information and its associated discourse.

There are at least two main contributions from the case study and the findings presented in this paper: first, they provide a new perspective for studying MAIS, as a specific organisational discourse among other discourses that shape people relationship within the organisation as an examination of accounting without accounting. Second, this discussion reinforces the relevance of accounting discourse for other organisational discourses, supporting, facilitating, enabling, and constraining them, by demonstrating the effects of its absence.