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This paper aims to extend some of the theoretical propositions of Michael Power’s (1997) audit society thesis by exploring the capacity of organisations to push back against external accountability pressures. The paper positions the literature on non-governmental organisation (NGO) accounting and accountability as a “case study” against which the notion of the audit society is put to the test.

A qualitative meta-synthesis of the accounting literature is used to analyse how NGOs have responded to audit society pressures – most notably funder pressures to adopt formalised accountability mechanisms. The different responses of NGOs to funder accountability demands are analysed using Christine Oliver’s (1991) typology of strategic responses to institutional processes.

This review of the accounting literature unveils that NGOs can adopt a range of strategic responses to funder accountability pressures that vary from passive conformity to proactive manipulation. The findings confirm that NGOs often perceive acquiescence to funder accountability demands as necessary to ensure organisational survival. Yet, the author also found that NGO resistance to funder accountability pressures is more common than previously assumed. Five dominant forms of “accountability resistances” emerged from the analysis: evading accountability, disguising accountability, shielding accountability, negotiating accountability and shaping accountability.

By conducting a qualitative meta-synthesis of the accounting literature, the author was able to integrate the findings of prior research on NGO resistance to funder accountability demands, guide future research and extend Michael Power’s (1997) work by developing a more nuanced understanding of how organisations respond to external accountability pressures.

The purpose of this paper is to examine the antecedents of organizational ambidexterity of foreign ventures in an emerging market. Organizational ambidexterity, the simultaneous pursuit of exploration and exploitation, represents a key innovation strategy. Yet, the driving factors of such innovation strategies for foreign ventures competing in emerging markets have been underresearched. In this study, unpacking the construct of organizational ambidexterity into two dimensions (i.e. the combined dimension [CD] and the balance dimension [BD]), the authors aim to investigate how firm-level and industry-level factors drive foreign ventures in pursuing exploration and exploitation and maximizing the benefits of both.

This study adopts the hierarchical multiple regression approach using a sample of foreign ventures operating in high-tech manufacturing industries in China.

The authors find that the firm-level factor of strategic flexibility leads positively to the CD of organizational ambidexterity, whereas the industry-level factor of technological turbulence has a significantly positive impact on the BD.

This study provides important insights into the driving factors of organizational ambidexterity for foreign ventures competing in emerging markets.

This paper aimed to test a proposed framework highlighting strategic green marketing initiatives and how they drive new technology implementation towards green corporate performance, underpinned by institutional isomorphism.

The study used a quantitative method and convenience sampling approach in gathering data using adapted questionnaires to solicit first-hand information from 225 employees of small and medium-sized enterprises (SMEs) in the tourism and hospitality sector underpinned by the theory of institutional isomorphism.

The study shows that green communication and green strategy alignment have significant predictive effects on new technology implementation. Cultural isomorphism significantly moderated the effects of implementing new technology (i.e. green communication and strategy alignment). In addition, “new technology implementation had a significant predictive effect on green corporate performance”. Meanwhile, the moderation effect of “green creative behaviour on the new technology-green corporate performance dyad was positive but insignificant.”

The study’s novel framework confirms how green communication strategy and green strategy alignment complement cultural isomorphism to explain the impact of new technology implementation on green corporate performance, underpinned by institutional isomorphism.

This study examines the relationship between strategic entrepreneurial behaviors (SEBs) and the performance of small and medium-sized enterprises (SMEs) in an emerging market context. The authors expand upon prior work in this area by building and testing a model that assesses the moderating effect of CEOs’ narcissism and Machiavellianism on the relationship between SEBs and SME performance.

To test the authors’ theoretical model, the authors use the results of a larger data collection project in Russia to create a national random sample of 372 Russian SMEs that were approached between August and November 2019.

The authors found support for the positive relationship between SEBs and SME performance. Additionally, the authors found that CEO narcissism and Machiavellianism strengthen the relationship between SEBs and firm performance.

This study is an important step toward enriching the understanding of the role of CEO personality traits in shaping the efficiency of entrepreneurial behavior at the firm level. Extending previous research, the authors show that SEBs have a positive effect on firm performance in an emerging market context. Additionally, the authors contribute insight about how personality characteristics of CEOs, specifically narcissism and Machiavellianism, influence the relationship between entrepreneurial behavior and firm performance. Finally, the authors’ research contributes to the development of strategic leadership theory: the results offer insight to scholars regarding the potentially beneficial attributes of otherwise “dark” leaders.

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.

This paper shares findings from a constructivist grounded theory study, exploring Trainee Teachers’ perceptions of their teaching and learning experienced during university-based teacher education programmes, specifically the theoretical components. Findings led to the development of a model of program design, pedagogy and teaching strategies that were successful in creating opportunities to build Professional Capital. This paper aims to share this model, highlighting the significance of Professional Capital amidst challenges in English Teacher Education, and to suggest implications for application of the model within broader workforce development.

Semi-structured interviews were conducted with 18 trainee teachers from four English universities. To support the development of the theoretical framework, researchers employed inductive and iterative constant comparative methods aligned with constructivist grounded theory to sensitise concepts and codes, which were verified using theoretical sampling.

Informed by the findings of this study, a model is presented which highlights that participants developed human, social and decisional capital during their academic programs helping them to widen their perceptions of what counts as educationally important, beyond narrow performativity measures that are pervasive in a school system. By actively adopting a transformative pedagogy and employing constructivist approaches to curriculum design and delivery, optimal learning environments for learners to build their professional capital can be provided.

These findings may prove valuable to Higher Education academics as a model when designing and delivering professional, student-centred programmes. There are also implications for policymakers seeking to redesign initial teacher education towards schools-led and practice-oriented approaches, who wish to consider the perceptions, values and motivations of trainee teachers.

The findings highlight the significance of teacher trainees’ active engagement with academic literature and theory, in terms of contributing to the development of their professional capital, resilience and professional commitment.

FinTech offers numerous prospects for significant enhancements and fundamental changes in financial services. However, along with the myriad of benefits, it also has the potential to induce risks to individuals, organisations and society. This study focuses on understanding FinTech developers’ perspective of the dark side of FinTech.

This study conducted semi-structured interviews with 23 Nigerian FinTech developers using an exploratory, inductive methodology The data were transcribed and then thematically analysed using NVivo.

Three themes – customer vulnerability, technical inability and regulatory irresponsibility – arose from the thematic analysis. The poor existing technological infrastructure, data management challenges, limited access to data and smartphone adoption pose challenges to a speedy integration of FinTech in the country, making customers vulnerable. The lack of privacy control leads to ethical issues. The lack of skilled developers and the brain drain of good developers present additional obstacles to the development of FinTech in Nigeria.

FinTech operation in a developing country differs from that in developed countries with better technological infrastructure and institutional acceptance. This study recognises that basic banking operations through FinTech are still not well adopted, necessitating the need to be more open-minded about the global practicalities of FinTech.

FinTech managers, banks and policymakers can ethically collect consumer data that can help influence customer credit decisions, product development and recommendations using the mobile app and transaction history. There should be strict penalties on FinTech for selling customers’ data, sending unsolicited messages or gaining unnecessary access to the customer’s contact list. FinTech can offer to educate consumers about their financial management skills.

Whereas other studies have focused on the positive aspects of FinTech to understand client perceptions, this study offers new insights into the dark side of FinTech by analysing the viewpoints of FinTech developers. Furthermore, the study is based in Nigeria, an emerging economy adopting FinTech, adding a new dimension to the body of knowledge.

This paper aims to examine the consequences of Covid-19 for the migrants and the tourism industry following the emergence of the new business models and operational practices in the following three areas: i) Covid-19 and post-Covid-19 labour shortages, ii) the development of migrant gig jobs and iii) future trends.

Covid-19 posed challenges for labour retention and has given rise to new outsourced and precarious forms of employment. The growth of various tourism-related apps and establishments, such as “ghost kitchens” or pop-up restaurants, has transformed the landscape of tourism work and opportunities. This short paper provides an overview of the labour consequences of Covid-19, focusing on migrant tourism workers.

Despite growing attention towards promoting sustainable, just and decent employment, global trends and changing industrial relations in the sector have led to heightened levels of precariousness and uncertainty in migrants’ work.

This paper contributes to the literature on tourism employment by examining the forms of new business models and operational practices that affect migrant labour.

In developing countries, how risk management technologies influence management accounting and control (MAC) practices is under-researched. By drawing on insights from institutional studies, this study aims to examine the multiple institutional pressures surrounding an entity and influencing its risk-based management control (RBC) system – that is, how RBC appears in an emerging market attributed to institutional multiplicity.

The authors used qualitative case study research methods to collect empirical evidence from a privately owned Egyptian insurance company.

The authors observed that in the transformation to risk-based controls, especially in socio-political settings such as Egypt, changes in MAC systems were consistent with the shifts in the institutional context. Along with changes in the institutional environment, the case company sought to configure its MAC system to be more risk-based to achieve its strategic goals effectively and maintain its sustainability.

This research provides a fuller view of risk-based management controls based on the social, professional and political perspectives central to the examined institutional environment. Moreover, unlike early studies that reported resistance to RBC, this case reveals the institutional dynamics contributing to the successful implementation of RBC in an emerging market.