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The purpose of this paper is to investigate inhabitants of Finland and their continuing efforts to narrate a national identity within the constraints imposed by discursive meanings of Finnish culture through the experience of sauna.

Data collection comprised semi-structured interviews with Finnish local residents and entrepreneurs; these were supplemented with secondary data including books, articles, advertisements and documents referencing sauna in the context of Finland.

The analysis and interpretation by the authors show that the symbolic resource of sauna constitutes the legitimation of Finnish nation branding discourses at three levels: regulative, normative and cultural-cognitive; we label these sauna governance, communal identity creation and mythmaking, respectively.

The research contribution reveals that nation branding discourses are also forms of legitimation work. Finnish nation branding discourses are interwoven with sauna as the symbolic resource of “Finnishness” and become conduits for the expression of discursive meanings. This demonstrates that institutional legitimacy is an intrinsic aspect of the ways place branding discourses can be used as a mode of governance (i.e. a policy instrument).

This paper aims to examine the current practice of reporting on translation issues in qualitative, interdisciplinary accounting research. Based on an analysis of the methodological consideration of the translation of quotations from non-English interviews and additional interviews with experienced researchers, the authors aim to develop recommendations for the reporting on such translation procedures in future accounting research relying on interviews not conducted in English.

The analysis is based on papers published in four highly ranked interdisciplinary accounting journals: Accounting, Auditing and Accountability Journal (AAAJ), Accounting, Organizations and Society (AOS), Critical Perspectives on Accounting (CPA) and Qualitative Research in Accounting and Management (QRAM). The subjects of the analysis are publications of non-English-speaking researchers who conducted non-English interviews and therefore were confronted with translation issues when attempting to get published in these English-language journals. Additionally, to gain deeper insights into reporting decisions on language and translation issues, the authors conducted interviews with experienced researchers in the field of qualitative, interdisciplinary accounting research whose mother tongue is not English. The authors combine these empirical insights with current developments in translation studies.

As suggested by translation studies, translation is an act of sense making and reconstruction of meaning, and therefore is a complex task that needs to be carried out with caution. However, the findings suggest that in current interdisciplinary, qualitative accounting research, the reporting of language and translation issues, especially with regards to the translation of quotations from interview data, have so far received only limited attention. The authors therefore call for more awareness of and sensibility toward dealing with language and translation issues, which should be reflected in more transparent reporting on translation processes to support the credibility and authenticity of qualitative accounting studies based on non-English interviews.

This paper is limited to the reporting on the methodological consideration of translating quotations from non-English interviews in papers published in AAAJ, AOS, CPA and QRAM between 2004 and 2015. For future accounting research that relies on such interviews, the authors call for more transparency and provide specific recommendations. This in turn should strengthen the awareness that language and translation are factors to be considered and reported.

This paper is the first to develop recommendations for the reporting of translation processes in accounting research studies, which are based on interviews not led in the English language.

This paper aims to discuss research ethics in mixed-methods research (MMR) and MMR development with a focus on ethical challenges that stem from working with technical instruments such as mobile eye-trackers.

The case of an interdisciplinary mixed-methods development study that aimed at researching the impacts of emerging mobile augmented-reality technologies on the perception of public places serves as an example to discuss research-ethical challenges regarding (1) the practical implementation of the study, (2) data processing and management and (3) societal implications of developing instruments to track and understand human practices.

This study reports challenges and experiences in ethical decision-making in the practical implementation of the study regarding the relationship to research subjects, the use of mobile research instruments in public places and the interdisciplinary cooperation among research team members. Further, this paper expounds on ethical challenges and recommendations in data processing and management and with a view to societal implications of method development and the aspirations of transdisciplinarity. This study concludes that institutionalized ethics need to become more flexible, while applied ethics and reflection must make their entry into university curricula across disciplines.

Complex interdisciplinary mobile and mixed-methods projects that involve sensors and instruments such as mobile eye-trackers are on the rise. However, there is a significant lack of engagement with practical research ethical challenges, practices and requirements in both mixed-methods and method-development literature. By taking a context- and process-oriented perspective focusing on doing ethics, the paper contributes a concrete empirical case to these underdeveloped fields.

This paper aims to identify specific challenges and opportunities when crafting literature reviews of qualitative accounting research. In addition, it offers potential remedies to frequent challenges when conducting such reviews.

This piece is based on recent methodological advice on conducting literature reviews and my own experience when conducting and publishing reviews that primarily cover qualitative accounting research.

The author chart three typical advantages and three typical use cases of literature reviews of qualitative accounting research, as well as the typical process steps and outputs of such reviews. Along with these process steps, The author identifies three overarching specific challenges when conducting such reviews and discusses potential remedies. Overall, this paper suggests that literature reviews of qualitative accounting research feature idiosyncratic challenges but offer specific opportunities at the same time.

To the best of the authors’ knowledge, this paper is among the first to offer advice on the specific challenges and opportunities when conducting literature reviews of qualitative accounting research.

The purpose of this paper is to study teachers’ perspectives of social and emotional learning (SEL) in Aotearoa New Zealand (NZ) primary schools.

This research was a case study design investigating the phenomenon of SEL in primary schools (elementary school level) in Aotearoa NZ (Stake, 2005).

The SEL themes that were drawn from the data were: positive interdependence, empowerment, self-management, self-awareness restorative conversations and circle time.

The research challenges the field to work with teachers and community workers to create more in-depth qualitative research knowledge that is contextually relevant to SEL for researchers, educational policymakers and our children.

Based in Aotearoa NZ primary schools, this qualitative research provides a unique perspective of SEL from school-based practicing teachers.

Social exchange theory predicts that perceptions of employee/employer exchange relationships may change as employees add educational qualifications. Literature also suggests that more innovative individuals, who are particularly important to organisations, may be more likely to change jobs. The purpose of this study is to test how the innovativeness of an individual differs in its contribution to retention when subjected to different mediating and moderating influences indicated in the literature, for a cohort of employees that are undertaking degree studies while working.

To test theory that suggests certain implications for employee turnover, the part-time studies unit of a large South African university offering degree studies by evening classes was sampled, yielding 323 useable responses, with a response rate of about 30%. Structural equation modelling (SEM) is used to test a theoretical model predicting certain mediating and moderating influences on the relationship between individual innovativeness and turnover intentions.

Individuals with higher innovativeness self-report higher turnover intentions, which seem to be reduced by the mediating effects of perceived supervisor support and job satisfaction. Perceptions of distributive justice and core self-evaluations, which may be associated with an individual's evaluation of the social exchange relationship, are found to directly enable retention.

A model of moderation and mediation relationships between employee innovativeness and turnover intentions is derived from the literature and tested, offering novel insights into how to retain valuable staff in this context.

This paper aims to explore the responses of households in the informal economic sector to the Cameroon Government strategy against Covid-19 in Yaounde, Cameroon between March and May 2020.

Given the recency of Covid-19, the exploratory design was used to collect and analyse information for the study. Empirical data was obtained through personal observations and questionnaires, whereas grey data were sourced from official sources in government and international agencies in Yaounde. The mode of the ordinal data generated from the questionnaire was used to characterise the attitudes of respondents to quarantine measures and bar charts were used to illustrate the distribution of responses.

The government’s strategy against Covid-19 was largely ignored in Yaounde between March and May 2020 because of the influence of the predominantly informal economy on household’s ability to allocate scarce resources between the competing needs of protecting their health on the one hand, and their livelihoods on the other hand. Poor households had to walk a difficult line between shutting down their businesses to protect their health or risking Covid-19 infections to protect their livelihoods. Over 53.1% of respondents thought quarantine measures were unsuccessful as over 63% ignored them. Quarantining and Social distancing were also difficult in informal settlements because of structural congestion.

Perhaps, the greatest limitation of this study was the use of non-probability sampling. As such, sampling error could not be estimated, blurring the ability to ascertain the degree of similarity between the sample and the study population. This made sample generalisability difficult.

There are short-term and long-term policy implications of these findings. Basic comprehensive measures including food and water distribution, as well as rent holidays, must be implemented in informal neighbourhoods to ensure more successful quarantines in future pandemics. In the long run, investments in urban social housing must be carried out to reduce slums, an ever-present risk factor in the rapid propagation of infections.

The originality of this study is first, in its level of analysis which is the household. By measuring household responses to quarantine measures within defined neighbourhoods, the study deviates from most that have adopted a theoretical approach and conducted analysis at country or regional levels. Few studies have attempted to investigate the failure of quarantine measures against Covid-19 from the viewpoint of the occupational characteristics of the populations involved.

This study aims to demonstrate the application of computer-aided text analysis (CATA) software in identifying primary associations and impressions of a specified tourist destination.

The Leximancer software is applied on primary information to analyze the concepts evoked by a destination. Because no specific planning has been done for destination image marketing strategies for rural tourism in Andalusia, this study visualizes and determines clusters of the main attributes associated with this destination.

The analysis identifies the main clusters among associations and impressions of the destination that can be useful in developing strategies.

Only a target segment is studied, with a relatively small sample size.

Leximancer can not only be applied to online user-generated content, but primary information can also be mapped to generate a holistic destination image. Furthermore, identification of the relevant attributes and impressions can serve to identify unique assets to help tourism organizations develop a destination.

Several implications concerning destination marketing are outlined.

Although previous studies have applied Leximancer and other CATA software, the present research uses a new approach. Deriving the primary information on destination image using an unstructured methodology, the concepts evoked by a destination are mapped. Because there is a lack of research on rural tourism in Andalusia and its destination image, its associated attributes are studied.

本论文展示如何使用CATA分析软件来确定一个具体旅游目的地的主要关系和印象。

Leximancer软件主要用于分析一个目的地引发的相关概念。因为安达卢西亚至今未有确定的乡村旅游目的地形象营销策略, 本论文视觉化和决定与此目的地相关的主要因素群。

研究结果指出了此安达卢西亚目的地的主要相关群和印象群, 这些对于指定战略计划有很大帮助。

本论文只研究了单一市场群, 分析样本量较小。

Leximancer不仅可以用来分析用户生成内容, 还可以分析主要信息, 以展示整体旅游目的地形象。此外, 分析指出的相关因素和印象群可以用来确立独特的资源组合, 帮助旅游机构开发旅游目的地。

本论文结构指出了多个旅游目的地营销的相关启示

尽管文献中有关Leximancer和其他CATA软件的使用文章, 本论文创立了新的使用方法。基于对旅游目的地形象的主要信息进行非结构性研究, 本论文对于旅游目的地的概念进行展开论述。由于至今未有针对安达卢西亚的乡村旅游研究以及旅游目的地形象研究, 本研究论述了其相关因素。

关键词 安达卢西亚、旅游目的地形象、旅游目的地因素、CATA软件、Leximancer

The Spanish airport system contains several regional airports within an amenity distance and alternative travel modes. Profitable airports cross-subsidise small airports, which are not required for regional development or connectivity. Airports are government-owned and centralised-managed by Spanish Airports and Air Navigation (AENA, for its Spanish acronym). This study aims to analyse the probability of an under-used public infrastructure and the AENA’s managerial ability as per the financial sustainability of the network in the long term.

The national regulatory framework determines the airports’ environment. Six airports revealed unobserved heterogeneity, avoiding model misspecification. The framework is defined through proxies of the singularities of the Spanish framework: public investments and geographical specifications. The stochastic frontier analysis model follows two time-varying specifications, accounting for airports’ environmental factors, to ensure the robustness of the results to differ from the inefficiency caused by AENA and external factors.

Airports’ infrastructure capacity and traffic are not correlated; regional airports become a financial burden for the system unless they specialise or differentiate. Proxies defining the airports’ context are relevant. Because airports do not compete for airlines and passengers, there are too many regional airports with little traffic, resulting in disused public infrastructure that falls far short of improving connectivity and regional development.

This study contributes to paying attention to the characteristics of the regulatory framework, such as management strongly centralised in AENA, airport charges decided by the owner, lack of competition and lack of an independent regulatory entity. Another original contribution considers reliable capital measures (airports’ infrastructure).