Search results

This study aims to examine the present condition of blockchain technology (BT) applications in auditing by analyzing journal publications on the topic to acquire a better understanding of the field.

This study makes use of the Bibliometric Analysis method and gathered 725 papers from the Web of Science and Scopus databases in the management and accounting, business, financial, economic and social science, as well as decision sciences fields from 2017 to 2021 using the R-Package Bibliometrix Analysis “biblioshiny”.

The findings revealed that blockchain research in terms of auditing has already increased and started to spark a quick rise in popularity, but is still in its initial phases with important quality though less in quantity. Moreover, the Journal of Emerging Technologies in Accounting is the most prolific journal with 2019 as the highest publication year, with the United States and China as the most cited countries in this field. Furthermore, in this field, there are much research topics involving blockchain, audit and smart contracts; and there is less involving data analytics, governance, hyperledger, distributed ledger and financial reporting. Additionally, Sheldon (2019) and Smith and Castonguay (2020) are the most productive authors in the field in terms of the H-index.

This study has certain limitations such as the fact that it only looked at 105 papers in the domains of finance, business, economics, accounting, management as well as multidisciplinary science. Moreover, the research’s data and dates have an impact on the results dependability. As this is an original topic, fresh studies are anticipated to remain to shine a spotlight on and suggest answers to blockchain’s implications on auditing. Additionally, the period of time was limited to only the last five years, from 2017 to 2021. As a result, extensive study into the topic is required since there is currently a research deficit in the blockchain field in the setting of auditing. So, new research is required to offer new frameworks and understandings for describing the blockchain function in auditing, including processes, techniques, security, as well as timeliness. Investigations in unique circumstances and research employing innovative research methodologies for discovering the new issue would be valuable in acquiring a higher grasp of the complexities faced.

This research contributed to the field by assessing the present state of the art of research on the usage and use of BT in finding research gaps, the audit profession and, most importantly, recommending a future direction for researchers in the subject.

The seasonality in the behavior of travelers is something that goes back to the origin of the trips themselves. This seasonality is due to multiple factors, some easy to counteract and others difficult to solve. But, regardless of the causes, it is a phenomenon that generates significant negative impacts on society and the environment in which the phenomenon of tourist seasonality occurs. All tourist destinations have seasonality, but in some cases, it is very high and in others it has a minimal incidence. The objective of this chapter is to ponder the impacts and consequences of seasonality in regions with a strong tourism development, allowing to put into context the aspects of society impacted by this phenomenon and the positive implications that the reduction of seasonality would have. For this, an analysis of a theoretical model with two regions in opposite situations is carried out, raising the possible effects of a high seasonality. The cases of the Balearic Islands and the Canary Islands are also reviewed, as real examples of the regional typologies taken into consideration in the theoretical model. This seeks to ponder the problems attributable to seasonality. As a final reflection, the enormous typology of negative impacts generated and the need to continue analyzing the seasonality and its impacts are emphasized.

Cultural criminologists have long been interested in the politics of crime and deviance, whether that be in relation to youth subculture resistance or the social reaction to transgression evident in the media construction of folk devils and moral panics. While contemporary ‘new’ cultural criminology continues to be focused on the situated experience of deviant ‘edgeworkers’, this chapter argues cultural criminology’s concern with the crime-media nexus provides particularly fertile ground for exploring insights provided by activists, academics, professional journalists and citizen journalists around informal interventions on formal criminal justice processes using social media and digital technologies. Drawing on examples from a burgeoning body of crime-media research, the chapter makes a case for ‘cultural criminology activism’, which, like activist criminology, is consciously disengaged from mainstream criminology’s alignment with the neoliberal-carceral state and its reformist agenda.

This chapter is focused on India's destination marketing strategies that promote religious tourism. It sheds light on the Government of India's initiatives to attract faithful tourists to sacred locations including holy temples and places of interest for spiritual pilgrims. The tourism business in India has gone through numerous phases of growth. This research reveals how the state government and central governments have stepped up their commitment to develop tourism, including religious tourism, on multiple fronts. It confirms that India can be rightly considered as the land of faith, as spirituality and religion are very prominent, as evidenced by its holy temples and landmarks, located in different regions of the subcontinent. In conclusion, it discusses about the challenges for the future, and elaborates on the opportunities related to promoting religious tourism to target faithful pilgrims and other visitors to “Incredible India.”

This study aims to chart the impact of technological advancements on tourism from the post–Second World War era to the present and forecast their influence until 2050. It assesses how technologies have reshaped travel experiences and operations, with a focus on upcoming innovations such as the metaverse, Web 3.0 and AI, and their implications for sustainable and ethical tourism.

This study uses a hybrid approach, combining historical analysis and future projections. It analyzes archival data, industry reports and academic literature.

This study identifies crucial technological milestones that have significantly impacted tourism, including the rise of commercial aviation, the internet and AI. Future trends suggest emerging technologies will further transform the sector. Challenges in sustainability, ethics and inclusivity are highlighted as critical considerations for future development.

This paper offers a unique longitudinal perspective on technology’s influence on tourism, bridging past trends with future projections.

本研究采取混合方法, 融合历史分析与未来趋势预测。研究分析了丰富的档案数据、行业报告以及学术文献。

旨在勾勒从二战后至今技术进步对旅游业的影响, 并展望至2050年的潜在影响。本研究着重评估技术如何重塑旅游体验和运作, 特别是对元宇宙、网络3.0和人工智能等即将到来的创新技术及其对可持续和伦理旅游的意义。

识别了旅游业中关键的技术里程碑, 包括商业航空、互联网和人工智能的崛起。研究指出, 未来趋势显示新兴技术将继续深刻改变旅游业。同时强调, 可持续性、伦理和包容性是未来发展中不可忽视的关键要素。

本文从独特的纵向视角出发, 深入探讨了技术对旅游业的历史与未来影响, 将过去发展趋势与未来展望紧密结合。

Este estudio emplea un enfoque híbrido que combina el análisis histórico y las proyecciones de futuro. Analiza datos de archivo, informes del sector y bibliografía académica.

La investigación pretende trazar el impacto de los avances tecnológicos en el turismo desde la era posterior a la Segunda Guerra Mundial hasta la actualidad y prever su influencia hasta 2050. Evalúa cómo las tecnologías han reconfigurado las experiencias y las operaciones de viaje, centrándose en las próximas innovaciones como el Metaverso, la Web 3.0 y la IA, y sus implicaciones para un turismo sostenible y ético.

El estudio identifica hitos tecnológicos cruciales que han tenido un impacto significativo en el turismo, como el auge de la aviación comercial, Internet y la IA. Las tendencias futuras sugieren que las tecnologías emergentes transformarán aún más el sector. Los retos en sostenibilidad, ética e inclusividad se destacan como consideraciones críticas para el desarrollo futuro.

Este artículo ofrece una perspectiva longitudinal única sobre la influencia de la tecnología en el turismo, tendiendo un puente entre las tendencias pasadas y las proyecciones futuras.

Gamification is a booming motivational approach in information systems. Leaderboards play a key role in gamification; however, there are mixed findings regarding the heterogeneous motivational impacts of leaderboard positions. This study aims to clarify the motivational effects of high and low leaderboard positions by assembling diverse behavioral measures and self-reports. The measures used in this study shed a light on the quantitative and qualitative dynamics of motivation facilitated by leaderboard positions. The authors inspect motivation in relation to satisfaction and frustration of competence need.

The authors conducted an online experiment set in a crowdsourcing context, asking the participants to compete in an image tagging game. Participants' leaderboard positions were manipulated to be either high or low for five consecutive rounds. The number of clicks, tags, duration of tagging and persistence on the task were measured as indicators of motivation.

High ranks on leaderboards induced complacent behaviors choosing easy ways to maintain their positions, while low ranks led the participants to stick to the right process of the task with intensified motivation round after round. However, neither of the motivations seemed to be of intrinsic nature.

The present study provides conclusive evidence on the varying motivational impact of leaderboard positions. The authors also demonstrate how the “needs-as-motive” model (Sheldon and Gunz, 2009) applies to gamification. Its implications in self-determination theory and gamification literature are discussed.

The lateral feedback seeking literature has primarily examined lower-level employees’ feedback seeking from peers. Thus, the authors still know very little about feedback seeking when the leader is the “seeker” and peers are the “targets” of such seeking. The purpose of this paper is to expand existing discussions on lateral feedback seeking by discussing the types of feedback leaders may seek out from their peers.

The views presented here have been derived from the authors’ personal opinions on the topic of feedback seeking and a review of the academic and practitioner literature on feedback seeking.

The viewpoint suggests that leaders may engage in two forms of feedback seeking from peers – performance and growth feedback seeking – with each type of feedback seeking holding relevance to leader effectiveness.

Challenging previous research that argues that leaders may avoid seeking feedback from peers, this viewpoint suggests that leaders may seek feedback from peers because they stand to benefit from doing so.

An extant literature review of hospitality manpower performance reveals the scarcity of green skills among young graduates of hospitality management in the Asian context. Studies signal the discrepancy between knowledge imbibed and skills acquired. The current study is a call to action to identify the barriers to green training at the academic level.

The paper is based on a qualitative investigation by senior academics from Asian countries. Thematic analysis is the primary method deployed.

Four major themes emerged from the analytical exercise. They include lack of resources, policies and regulations, an overburdened curriculum and awareness. Interestingly, the themes are in tandem with the Tourism Education Futures Institute (TEFI) value framework for nurturing sustainability practices in the hospitality industry through systematic programming of hotel management education.

In order to meet the United Nations Sustainable Development Goal 2030 (Goal 4) of ensuring lifelong strategic education to foster sustainability, the green skill–knowledge gap must be bridged at the academic level. The current paper sheds light on how the synergy between industry and academia can address this knowledge–skill gap and develop sustainable capacities in the long run.

This study used a qualitative dataset, and the findings contribute to the sustainability literature. Further studies can be undertaken using big data in varied settings.