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This study aims to examine the applicability of Hartmann et al.’s (2018) service ecosystem framework to the day-to-day management of the modern sales force. The authors provide a review of the framework, acknowledging its strengths, while also indicating areas for advancement. The authors conclude with recommendations to the framework and indicate opportunities where future research could advance sales theory.

A review of the theoretical underpinnings of the service ecosystem framework is weighed against the established roles and responsibilities of the modern sales force in the literature.

The ability of the framework to capture the multi-level, multi-actor and dynamic aspects of sales represents an improvement in the conceptualization of selling is critical. Suggestions around the refinement for meso-level sales interactions and a more pliant application of service dominant-logic are offered.

The suggested extensions of the framework continue the advancement of novel theorization for the field of sales. Priorities for future research include consideration of ethical implications of the framework and formulations of new management strategies reflective of the broad and dynamic properties of the ecosystem conceptualization.

This paper provides managerial guidelines and implications tied specifically to the thick and thin crossing points and how they may impact employee decision-making.

To the best of the authors’ knowledge, this study is the first to pointedly examine the service ecosystem framework with respect to established principles of managing a modern sales force.

This paper identifies the effects of different dimensions of the cuteness (i.e. baby schema cuteness and whimsical cuteness) of artificial intelligence (AI) agents on attachment to them. In addition, the current paper examines the consequences of the attachment to AI agents.

A pretest to validate the measurement scale for the attachment to AI agents and a survey study were conducted with AI agent users. The authors used structural equation modeling to analyze the data for hypothesis testing.

The baby schema and whimsical cuteness of AI agents drive consumers to develop stronger attachments to their AI agents. This is because consumers perceive cute AI agents as being more trustworthy. As a result, consumers who feel attached to their AI agents are more inclined to report higher satisfaction and commitment levels. They are also more likely to purchase products or services recommended by their AI agents and use them more frequently.

Despite the growing popularity of AI agents, there is a lack of understanding regarding which characteristics of AI agents affect consumer behavior. Therefore, this research examines how the attribute of cuteness influences consumers' attachment to AI agents and subsequently affects their satisfaction and purchase intention toward products recommended by AI agents. Our study demonstrates that the element of cuteness in AI agents plays a crucial role in shaping perceptions of benevolence trustworthiness, as well as fostering users' attachment to AI agents. Furthermore, we observe positive consumer behaviors as a result of their attachment to AI agents. The findings from this study provide valuable insights for practitioners on how to effectively utilize cuteness in AI agents.

Sustainability continues to be put forth as a strategic priority. However, sustainability efforts are often deemphasized for short-term profitability. This study explores the nuances in managerial decision-making related to adopting sustainability initiatives within food supply chains in an emerging economy. We identify a complex interaction between sustainability efforts and risk mitigation. We derive a model to explain conflicting company goals, managerial decisions and system design.

We followed an exploratory research design with an inductive approach. We analyzed data from semi-structured interviews with 29 companies representing different tiers in Turkish food supply chains. We refined and validated the interview findings through a focus group with nine senior managers. We conducted open, focused and theoretical coding in an iterative and reflective manner to analyze the data and derive our results.

From the data, three themes emerged, indicating that managers are pursuing different, often conflicting, goals concerning value creation, risk management and sustainability performance. Managers identified and commented on new risks brought on by sustainability initiatives. These sustainability-induced risks were seen as a threat to operational performance, a driver of increased costs and a negative impact on product quality and delivery performance. Trade-offs across operating, sustainability and risk management systems create transformational tension that confounds the sustainability adoption decision-making process.

The data from the study was contrasted with a theoretical framework derived from systems theory, goal-setting theory of motivation and the theory of planned behavior. We identified four distinct decision paths that managers pursue. Increased awareness of transformational tension and how it influences managerial decision-making can enhance strategic sustainability system design and initiative success.

The purpose of the article was to identify the core dimensions of strategic thinking and create a measure that provides a comprehensive operationalization of the construct.

The construct validity of the measure was assessed in two studies using four samples with a total of 985 participants. The measure was created using a multi-step process that included item development and content validation, exploratory and confirmatory factor analysis, convergent and discriminant validity, criterion validity and test-retest validity.

The exploratory factor analysis (EFA) supported the existence of the three dimensions of strategic thinking (visionary, synthetic and creative thinking) as conceptually proposed. The measure was reduced to nine items. The confirmatory factor analysis (CFA) confirmed the three dimensions and revealed acceptable factor loadings and model fit. Convergent, discriminant and criterion validity were established, and the measure demonstrated acceptable test-retest reliability.

An individual's ability to think strategically is vital for making strategic decisions and relevant to upper echelon theory and strategic management. The definition and core dimensions of strategic thinking are unclear in the literature, creating confusion. This study added to the literature by defining the core dimensions of strategic thinking and developing the strategic thinking assessment (STA) to measure the construct.

Hazel Kyrk, one of the first women economists at the Economic Department of the University of Chicago and author of A Theory of Consumption (1923), conducted groundbreaking research for the Bureau of Home Economics of the US Department of Agriculture and the Bureau of Labor Statistics. Kyrk made a considerable contribution to the development of standards for a “decent living,” the Consumer Price Index, and the conceptualization of what would later turn into the definition of the poverty line. This chapter evaluates Kyrk’s use of eugenic notions of gender and race that were widely used in Kyrk’s day. This chapter shows that eugenic reasoning impacts Kyrk’s theoretical work only superficially but does structure her research on consumption standards through her focus on the white middle-class family as the unit of analysis for consumer behavior. This chapter also makes clear that the American Institutionalist approach to consumer behavior, rather than marginalized and side-tracked due to a lack of theoretical progress, was relegated to the margins of economics science together with the research of women economists into Home Economics departments and policy research at government institutions.

This study aims to explore some perceptions related to the suggestion that external auditors will be replaced by audit technologies that use artificial intelligence (AI) tools to make audit judgements when performing the financial statement audits. Digital transformation is revitalising the technologies used by external auditors and their firms; thus, the authors seek to understand what challenges this creates for the auditing profession in Vietnam.

Through the theoretical lens of new institutionalism theory, this study uses a qualitative approach involving 20 semi-structured interviews conducted with external auditors in Vietnam during 2022. This sample includes the global Big Four, global mid-tier and smaller local Vietnamese audit firms.

The findings indicate that there is resistance or disagreement with the suggestion that in the future audit technologies using AI tools can replace humans (external auditors). The role of external auditors in the professional services sector will gradually be changed by audit technologies; however, external auditors are unlikely to be replaced by audit technologies that use AI tools based on the responses of the participants. Strict institutional rules that exist in Vietnam would prevent the replacement of (human) external auditors. In the future, external auditors may take on new roles as consultants, with unique skills in classifying and processing data for decision-making processes; however, they will not be completely replaced by technology in the audit space.

This study has limitations that it is based on the data collection from a single developing country, Vietnam; therefore, the generalisability of the findings is limited to Vietnam. Also, the authors sought insights into the future of external audits in Vietnam.

This study highlights the changing role of auditors and institutions. Thus, policymakers, external auditors and auditees in other developing countries would find the findings helpful.

This study provides new perspectives, particularly from local Vietnamese firms, about audit practices that emerge due to high-level technological advancements and then embed themselves into existing audit practices in an emerging economy. Prior studies tended to focus on the global Big Four firms, thus this study contributes by sharing the perceptions of the smaller practitioners also.

The tourism industry is facing significant challenges in an ever-changing world marked by globalisation, digitalisation and societal shifts. The issues of overtourism and massification exacerbate concerns about sustainability and the industry's impact on the environment and local communities. These concerns arise as profit-driven ideologies overshadow the industry's original vocation to contribute to meaningful encounters, well-being and social justice. This chapter explores the cultivation of humaneness and conscience within tourism through education, knowledge and personal reflection. Drawing inspiration from Hannah Arendt's interpretation of Socrates' philosophy, it highlights the importance of critical thinking and a comprehensive understanding of the industry's role in shaping alternative futures. Tourism higher education plays a pivotal role in empowering students to become catalysts for systemic transformation. Furthermore, this chapter emphasises the value of embracing diverse viewpoints and engaging in meaningful encounters and dialogues with local communities and stakeholders to collaboratively imagine and implement sustainable practices. Only by dismantling entrenched habits through critical thinking and fostering collaboration can the tourism industry envision alternative trajectories towards a more conscientious and humane path forward.

As net-zero pledges gain momentum globally, more and more accommodation businesses seek to quantify their carbon emissions. Building on Chan (2021), this study aims to explore what drives Australian accommodation providers to measure the carbon footprint of their businesses and what barriers hinder them from doing so.

Empirical data were collected by conducting ten semi-structured interviews with owners, senior executives, consultants, certification bodies and hotel management companies. The set of interviews represented different segments of the hotel industry and various accommodation types. Data were analysed with thematic analysis.

The major drivers for adopting carbon footprint analysis are as follows: the analysis being perceived as an important contribution to a company's corporate responsibility, the owner or manager's environmental concern, the assessment being a requirement for obtaining an eco-certification and the business benefits associated with implementing the initiative. The major barriers hindering adoption include the following: difficulties with data gathering, the lack of a standard methodology, a lengthy decision-making process and a lack of resources.

Based on the empirical findings and three theories on ecological responsiveness, this study develops a conceptual framework for implementing carbon footprint analysis in the accommodation context and recommends strategies to increase the adoption of carbon footprint analysis.

This study responds to Chan and Hsu's (2016) call for further research on carbon footprint in the hotel context and represents the first attempt to explore the drivers and barriers specifically associated with implementing carbon footprint analysis in the accommodation sector.