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Sourcing decisions are one of the most crucial strategic decisions in companies and often confronted with inherent unexpected uncertainties and risks. This study aims to investigate the impact of ownership involvement on purchasing (PUR) supplier selection activities, including risk consideration in family firms (FFs).

The investigation is based on a structured literature review (SLR) of 83 studies to identify FF-specific supplier sourcing characteristics. To verify these propositions, the authors conducted a second SLR of non-FF behaviour research (179 papers) to generate a non-FF reference base for the respective behavioural characteristics. Following this analysis, the authors conducted 16 qualitative and explorative-oriented expert interviews (EIs).

Based on reviews, the authors deduce that PUR activities of family and non-FFs are different regarding the PUR decision processes and PUR risk behaviour, and that suppliers' selection criteria like sustainability, partnership and long-term orientation are prioritised in FFs. Additionally, several trends of family and non-FF behaviour approximation were identified. Besides these findings, it might be expected that the differentiating characteristics of family and non-FFs vary based on their region or industry sector. The EIs indicated that “the depth of added values” should be considered as a further potential differentiating influence factor.

The analysis encourages to execute further quantitative studies on FF sourcing activities and requests managers to strengthen the position of the PUR departments in FFs.

In this study, the authors look at the case of Ferdinand Marcos, President of the Philippines between 1965 and 1986. Documenting the life and career of Marcos on Wikipedia provides an excellent example of the pitfalls confronting those seeking to address disinformation without first reflecting deeply on the reasons why people subscribe to views deemed outlandish by the intellectual or cultural mainstream.

The authors sampled the version of the Marcos article on Wikipedia as it existed after the first edit of each year since its inception (2002). This resulted in 22 texts for analysis. Content and thematic analyses were conducted on these texts as well as on the entire body of talk page comments for the article.

The authors' work suggests that the basic elements of responsible encyclopedic writing have prevailed in the case of Wikipedia's biography of Marcos. However, this is not an unalloyed victory, as issues of polarization remain unaddressed.

Underlying revisionist or distorted claims about Ferdinand Marcos (and other controversial topics) lie very real grievances that give these claims traction for many people. Hence, it is not enough to “just present the facts” to readers. Rather, the authors argue that what is needed is a synthesis of positions that would allow for common ground to be found between them. This could be done in the case of Wikipedia by cultivating editors who are capable and willing to engage with the subject literature in a deeper and richer fashion.

The paper aims to understand why and how paratextual elements are included in annual reports, hence how meaning is made through the workings of language and imagery.

A comprehensive framework of analysis, combining Genette’s paratextual elements with Barthes’ rhetoric and denotation and connotation concepts, is applied to the case study of the dstgroup, a Portuguese engineering and construction group.

The study demonstrates the potential of the annual report as a communication tool between an organisation and its stakeholders. The framework of analysis evidences that the paratextual elements highlight and supplement accounting information and that the denotative and connotative meanings associated with them make visible and enhance intangible features of the organisation.

The paper extends theories from other interdisciplinary fields to accounting communication and proposes a comprehensive framework that combines the writings of Genette and Barthes. By exploring the Portuguese under-researched context, it also adds to the literature by analysing the rationales and choices of the preparers on the inclusion of paratextual elements in annual reports.

Este artículo pretende entender por qué y cómo se incluyen elementos paratextuales en los informes anuales y, cómo se construye el significado a través del funcionamiento del lenguaje y las imágenes.

Se desenvolvió un marco de análisis global, que combina los elementos paratextuales de Genette y los conceptos de retórica y denotación y connotación de Barthes. Este marco se aplicó al estudio de caso del grupo dst, un grupo portugués de ingeniería y construcción.

El estudio muestra el potential del informe anual como herramienta de comunicación entre una organización y sus grupos de interés. El marco de análisis evidencia que los elementos paratextuales resaltan y complementan la información contable y que los significados denotativos y connotativos asociados a ellos hacen visibles y realzan rasgos intangibles de la organización.

Este artículo extiende teorías de otros campos interdisciplinarios a la comunicación contable y propone un marco global que combina los escritos de Genette y Barthes. Explorando el contexto portugués, insuficientemente investigado, también se añade a la literatura mediante el análisis de las motivaciones y opciones de los preparadores de los informes anuales sobre la inclusión de elementos paratextuales.

This research focuses on analysing the effect of wine tourism on green product and process innovations developed by Spanish wineries. In addition, age, size and membership in a protected designation of origin (PDO) are introduced as control variables to increase the precision of the cause–effect relationship analysed.

The study proposes a conceptual model based on previous studies, which is tested using structural equations (partial least squares structural equation modelling [PLS-SEM]) with data collected from 202 Spanish wineries.

The research results show that wine tourism activity has a positive and significant influence on green product and process innovation.

The research contributes to the academic literature in several ways. First, the study advances knowledge and understanding of the benefits generated by wine tourism. Second, the research contributes to the literature that analyses the wine tourism–sustainability link, since it is predicted that this type of tourism can increase the capacity for green innovation. Third, to the best of the authors’ knowledge, there is no previous research that has analysed wine tourism as a catalytic variable for green innovation. Fourth, the proposed theoretical model has not been previously addressed in the academic literature, so the study represents an important advance in scientific knowledge.

This study is centered on the identification of the most appropriate Technology Adoption (TA) model for investigating the adoption of Industry 4.0 technologies within pharmaceutical and related enterprises. The aim is to facilitate a smooth transition to advanced technologies while concurrently achieving environmental sustainability.

Selection of a suitable TA theory is carried out using a hybrid multi-criteria decision-making (MCDM) approach incorporating PIvot Pairwise RElative Criteria Importance Assessment (PIPRECIA) and Fuzzy Measurement of alternatives and ranking according to Compromise solution (F-MARCOS) methods. A group of three experts is formulated for the ranking of criteria and alternatives based on those criteria.

The results indicate that out of all six TA models considered unified theory of acceptance and use of technology (UTAUT) model gets the highest utility function value, followed by the technical adoption model (TAM). Further, sensitivity analysis is conducted to confirm the validity of the MCDM model employed.

Challenging times like COVID-19 pointed out the importance of technology in the pharmaceutical and healthcare sectors. TA studies in this area can help in the identification of critical factors that can assist pharmaceutical firms in their efforts to embrace emerging technologies, enhance their outputs and increase their efficiency.

The novelty of this research lies in the fact that the utilization of a TA theory prior to its implementation has not been witnessed in existing scholarly literature. The utilization of a TA theory, specifically within the pharmaceutical industry, can assist enterprises in directing their attention toward pertinent factors when contemplating the implementation of emerging technologies and achieving sustainable development.

Considering Gen Z’s unique formative experience with social media, this study aims to apply the cue utilization theory to investigate the effects of social media policy as an organizational cue in attracting this cohort to hospitality and tourism (H&T) companies.

A 2 (policy frame: promotion/prevention) × 2 (policy boundary: distinct/permeable) experiment was conducted with 243 Gen Z H&T job seekers. ANCOVA analyses were performed to analyze the effects of policy frame and boundary on perceived organization attractiveness and pursuit intention, respectively.

This study found that when a company policy promoted social media usage, Gen Z job seekers reported higher attractiveness and pursuit intention in the distinct boundary condition. However, when a company’s social media policy emphasized a prevention frame, Gen Z job seekers reported a similar level of perceived attractiveness and pursuit intention, regardless of the policy boundary conditions.

This study addressed the literature gaps of limited research on the Gen Z workforce and the effects of social media policy on talent attraction. Based on the cue utilization theory, this study identified the policy clause combinations that generated positive recruitment impacts among Gen Z members. The study provided unique theoretical and practical implications for H&T managers to use social media policy as a novel and cost-effective tool to attract Gen Z talents.

考虑到 Z 世代在社交媒体方面的独特成长经历, 本研究借鉴了线索利用理论, 调查了社交媒体公司政策作为组织线索在吸引这一年轻人才群体加入酒店和旅游公司方面的影响。

本研究在 243 名 Z 世代潜在的酒店和旅游从业人员中进行了 2（政策框架：促进与预防）x 2（政策边界：明显与模糊）的实验。 通过一系列 2x2 ANCOVA 分析来确认政策框架和政策边界对Z 世代的劳动力在组织吸引力和求职意愿的影响。

研究结果表明, 当公司提倡在工作中使用社交媒体, Z世代潜在员工觉得有明显边界政策的公司 （相对于有模糊边界政策的公司）具有更高的吸引力和追求意愿。 然而, 当公司的社交媒体政策强调预防框架时, 无论政策边界如何界定, Z 世代潜在员工都表示相似的组织吸引力和求职意愿。

本研究从人才吸引的角度来填补了关于 Z 世代劳动力和社交媒体政策的研究空白。 基于线索利用理论, 该研究揭示了对 Z 世代成员产生积极招聘影响的政策条款组合。 该研究为酒店和旅游管理人员使用社交媒体政策作为吸引 Z 世代人才的新颖且具有成本效益的工具提供了独特的理论和实践意义。

Teniendo en cuenta la experiencia formativa única de la Generación Z con los medios sociales, este estudio aplica la teoría de la utilización de señales para investigar los efectos de la política de medios sociales como indicio organizativo para atraer a esta cohorte a las empresas de hostelería y turismo.

Se realizó un experimento de 2x2 (marco de la política: promoción vs prevención) x (límite de la política: distinto vs permeable) con 243 personas de la Generación Z en busca de empleo en hostelería y turismo. Se aplicaron análisis ANCOVA para analizar los efectos del marco de política y el límite en el atractivo percibido de la organización y la intención de búsqueda, respectivamente.

Este estudio descubrió que cuando la política de una empresa promovía el uso de los medios sociales, los solicitantes de empleo de la Generación Z declaraban un mayor atractivo y una mayor intención de búsqueda en la condición de límite diferenciado. Sin embargo, cuando la política de medios sociales de una empresa hacía hincapié en un marco de prevención, los solicitantes de empleo de la Generación Z informaron de un nivel similar de atractivo percibido e intención de búsqueda, independientemente de las condiciones de límite de la política.

Este estudio abordó las lagunas en la literatura debido a la investigación limitada sobre la fuerza laboral de la Generación Z y los efectos de las políticas de redes sociales en la atracción de talento. Basado en la teoría de utilización de señales, el estudio identificó las combinaciones de cláusulas de política que generaron impactos positivos en la contratación entre miembros de la Generación Z. El estudio proporcionó implicaciones teóricas y prácticas únicas para que los gerentes de hostelería y turismo utilicen las políticas de redes sociales como una herramienta novedosa y rentable para atraer talento de la Generación Z.

This exploratory study aims to investigate the use of Facebook as a dialogic accounting tool for promoting citizen engagement in Italian regions.

This study adopts a mixed methodology. Indeed, it first collects some quantitative data to construct an engagement index for the Facebook pages of the Italian regions, and then it performs a content analysis of some posts while also examining the tenor of the related comments and the level of interaction between regions and citizens.

The Italian regions have mainly used their Facebook pages for public communication purposes rather than for public participation. Therefore, they have conceived social pages more as an instrument of self-legitimisation and thus monologic accounting and have rarely considered them as a tool for engaging citizens who, in turn, showed low interest in participating in online debates. Nature and environment, tourism promotion and sport were the most engaging content types. Findings also confirm that posting many messages does not automatically increase engagement.

This study is one of the first to investigate the potential of social media from a dialogic accounting perspective, especially in the public sector. Additionally, it focuses on regions which are understudied in the literature, although they are critical actors in implementing public policies. Last but not least, this study offers a framework that integrates the literature on the use of social media for citizen engagement and research on such platforms as dialogic accounting tools.

The literature has recognized the key role of the human resource management (HRM) practices for enhancing firms’ innovative performance. At the same time, scholars have consistently demonstrated open innovation (OI) to be an effective approach for boosting companies’ innovative outcome. Nevertheless, academics have largely overlooked to investigate the complex relationship between HRM practices, OI and organizations’ innovativeness, while claiming further research on organizational antecedents on OI. Using the ability, motivation and opportunity (AMO) framework as analytical lens, this study investigates the direct and indirect relationship between AMO-enhancing practices and firms’ innovation capacity, hypothesizing a potential mediating role of OI.

Drawing from the European Company Survey 2019, a large-scale representative dataset of more than 20,000 establishments at European level and building on the “human-side” of OI, the study proposes two hypotheses regarding the relationship between AMO-enhancing practices and OI in fostering product and process innovation in European firms.

The results show that companies that invest in AMO-enhancing practices not only have higher probability to innovate, but also are more inclined to collaborate with external partners. Moreover, OI not only enhances the innovation capacity of the firm but also partially mediates the relationship between HRM and organizations’ innovativeness.

This is one of the first studies which empirically investigate how the AMO framework increases the likelihood of engaging in an OI process by firms, thereby, increasing their innovation capacity. The results shed further lights on both “the human side” of OI, as well as in the mechanisms linking HRM practices with innovation. Moreover, the analysis provides a deeper understanding about the organizational antecedents of the OI process, as well as corroborating the recent theoretical contributions on HRM and OI.

The study aims to analyze the relationship between tourists' satisfaction and their sense of belonging in a specific cultural destination by also investigating the moderating role of their on-site involvement, both offline (on-site activities at the destination) and online (social media activities). A further objective lies in exploring the relationship between tourists' sense of belonging and their adoption of environmentally responsible behavior while at the destination. Finally, the paper attempts to determine whether said behavior can predict tourists' pro-environmental behavior and recommendation intention.

To reach these objectives, a survey and a structural equation model, based on a sample of 647 visitors of an important world Heritage site UNESCO (i.e. Urbino), have been adopted.

Findings reveal a positive influence of sense of belonging on satisfaction and environmentally responsible behavior, which, in turn, influences pro-environmental behavior and Recommendation intention, thus triggering a virtuous process in the tourists' formation as responsible and loyal travelers. Moreover, results underline how the relationship between satisfaction and sense of belonging is significantly strengthened when tourists' on-site activity involvement increases. Conversely, the moderating role of social media involvement is not supported.

The present study offers important implications for different actors in the tourism sector, such as policy makers, destination marketing organizations (DMOs) and tourism operators.

The present study explores the role of social media involvement, specifically during the tourist's holiday.

This study enriches the empirical evidence in the cultural tourism through an analysis focused on the tourists' perspective, especially by investigating the relationship between satisfaction and emotional constructs (i.e. sense of belonging) that are able to bring environmental and loyalty benefits to the destination. Moreover, although existing research has highlighted the positive influence of the tourists' involvement on their experience, there is a paucity of studies jointly analyzing the on-site and online activities in the sustainability field.

This study aims to contribute to the literature on board gender diversity by soliciting university students' views on several perceptions raised by academics concerning the suitability of women to serve on corporate boards. In particular, if the opinions of male students differ from those of female students, this showing any gender bias.

The study is part of a much more comprehensive investigation into board gender diversity. It adopts a questionnaire approach, with this paper focussing on twelve research statements. Two hundred and ninety-six university students completed the questionnaires at a public university in the Czech Republic during March–April 2023. A pilot questionnaire was conducted in February 2023, resulting in minor changes being made. The data is analysed using SPSS and MedCalc® statistical software.

Whilst, in some respects, it supports the literature in relation to the observations highlighted in the research statements concerning female traits/characteristics, there is unmistakable evidence of gender bias in the respondents' opinions regarding the qualities women can bring to corporate boards. Overall, this research shows a negative bias by male respondents towards the positive attributes females can bring to the boardroom. This bias may influence the selection of female directors in the future. This research suggests that the apparent discrimination against women is not just because they are female but from a perceived mismatch between inferred female characteristics and male stereotype leadership requirements. There is, however, no gender bias with respect to students' leadership aspirations.

The findings of this research should help with policy-making decisions concerning the selection of future corporate board directors and help break down any negative gender selection bias. The paper adds to the discussion and debate about ethical issues related to business and broader society concerning gender diversity in senior management roles. It also adds to the political debate on the issue of legislative gender initiatives.

The research respondents' perceptions may well influence the decision-making process for the selection of future corporate directors. Whilst these current perceptions may, and invariably will, change over time, it is important to identify them at an early stage in the respondents' careers. This research gives a better understanding of the perceived qualities that women bring to corporate boards from an inexperienced perspective.