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This study aims to explore the process of identifying and defining multiple capitals in the integrated report (IR) of a government-owned tourism company.

Interventionist research was conducted using a case study design. The researcher was directly involved in developing the first IR of Zètema, a heritage and tourism company owned by the Municipality of Rome. The research team analyzed internal reports, business model (BM), strategic plan and marketing plan, and collected data through semistructured interviews and participation in company meetings.

A template based on a step-by-step deductive process to select and define relevant capitals was derived. Following this process, an appropriate form of capital emerged: “cultural capital”. Furthermore, this study emphasizes a novel awareness of the different meanings that capitals can assume as inputs and outcomes of a BM.

This study meets the demand for empirical research that investigates real information in integrated reports intended for those for whom value is created. Thus, the paper contributes to the existing knowledge on integrated reporting by examining the partially explored concept of capital, particularly its identification process. Furthermore, this study provides support to preparers of integrated reports by defining a conceptual reference model for the disclosure of significant capitals and underlining the importance of distinguishing capitals as input or outcome.

The recent European Union Directive 95/2014 enforced a radical shift from voluntary to mandatory disclosure of non-financial information. Given radical changes in reporting practices, there is an urgent need to assess the firms’ attitude to disclose non-financial information regarding the new requirement. This paper aims to investigate whether the quantity and quality of non-financial information, voluntarily disclosed in the years before the directive came into force, were linked to the level of compliance.

Selecting a sample of 60 Italian companies from the obliged entities, the authors carried out a manual content analysis on corporate reports and developed some research hypotheses to explore if their sustainability practices can affect non-financial disclosures required by the Italian adoption of the European directive (i.e. Legislative Decree 254/2016).

Evidence showed that prior skills and competencies in non-financial reporting made a significant contribution especially regarding to the presence of business model, but further efforts are expected to improve the quality of non-financial reports.

This study yields an initial assessment of the implementation of the European directive in Italy. It may, therefore, help policymakers to identify ways to improve the harmonization of reporting practices. Preparers can also be supported in choosing different positioning of reporting on non-financial information.

This research provides interesting insights into the ex ante and ex post adoption of the European directive by investigating how Italian companies are reacting to regulatory and institutional requirements. One of the main problems remains the lack of a shared understanding of the term “non-financial”, which can make the communication process difficult and unclear.

Using retail banking as a setting and focusing specifically on elderly customers (i.e. individuals aged 60 or more), this study aims to deepen the current understanding of how the physical context and the need for human interaction influence elderly customers' attitudes toward self-service technologies (SSTs) and their behavior.

Using face-to-face questionnaires, a sample of 505 elderly bank customers was collected. Data were analyzed using a multi-method approach, combining a moderated mediation analysis with a fuzzy-set qualitative comparative analysis.

The findings suggest that a pleasant retail space may result in a positive attitude toward SSTs, which increases their co-creation intention. It also highlights that need for interaction of elderly customers with employees has detrimental effects on their attitude toward SSTs.

The current analysis was carried out among Italian elderly banks' customers. Thus, the results are highly dependent on the context of the analysis. In addition, it does not consider the different degrees of knowledge and experience the elderly may have with technology.

This study suggests that providing access and support for using technology may be essential for banks to facilitate SSTs adoption in elderly customers.

To the best of the authors' knowledge, this study represents the first attempt to examine the influence of the physical context on elderly customers' attitudes toward SSTs and their consequent behavioral intentions. Furthermore, it highlights the importance of the human touch for these particular customers.

The purpose of this paper is to outline an agenda for researching the relationship between technology-enabled networks – such as social media and big data – and the accounting function. In doing so, it links the contents of an unfolding area research with the papers published in this special issue of Accounting, Auditing and Accountability Journal.

The paper surveys the existing literature, which is still in its infancy, and proposes ways in which to frame early and future research. The intention is not to offer a comprehensive review, but to stimulate and conversation.

The authors review several existing studies exploring technology-enabled networks and highlight some of the key aspects featuring social media and big data, before offering a classification of existing research efforts, as well as opportunities for future research. Three areas of investigation are identified: new performance indicators based on social media and big data; governance of social media and big data information resources; and, finally, social media and big data’s alteration of information and decision-making processes.

The authors are currently experiencing a technological revolution that will fundamentally change the way in which organisations, as well as individuals, operate. It is claimed that many knowledge-based jobs are being automated, as well as others transformed with, for example, data scientists ready to replace even the most qualified accountants. But, of course, similar claims have been made before and therefore, as academics, the authors are called upon to explore the impact of these technology-enabled networks further. This paper contributes by starting a debate and speculating on the possible research agendas ahead.

This article examines the impact of banks’ corporate social responsibility communication through social media (CSR-S), electronic word of mouth (eWOM), and brand reputation on consumer behavior during the COVID-19 crisis, with a focus on purchase intention.

The study employed a quantitative approach to analyze data from a survey of 621 Egyptian bank customers who followed the banks’ social media pages and interacted with CSR-S initiatives. A genetic algorithm selected the most relevant variables affecting purchase intention. A Bayesian regression model was used to analyze the impact of CSR-S communication, eWOM, and brand reputation on purchase intention.

CSR-S initiatives, eWOM, and brand reputation were found to influence customer purchase intention. CSR-S initiatives can boost purchase intention by encouraging brand reputation and initiative sharing with friends and other customers. However, CSR-S negatively moderates the positive impact of eWOM and brand reputation on the predisposition to contract products and services with the bank.

This study addresses critical research gaps in CSR literature. Firstly, it examines the impact of CSR-S actions on customer behavior, a perspective less explored in previous research. Secondly, it investigates the intricate relationships between CSR-S, eWOM, brand reputation, and purchase intention, shedding light on their interplay, particularly during the COVID-19 pandemic. Additionally, this research extends CSR-S investigations to the competitive banking industry and focuses on a developing country context, enhancing the applicability of findings for Egyptian banks. Lastly, the study employs advanced methodologies to improve the accuracy of results.

本文擬探討於2019冠狀病毒病危機期間、銀行透過社交媒體而進行關於企業社會責任的溝通 (以下簡稱社媒企社責溝通) 、電子口碑和品牌聲譽,如何影響消費行為; 研究會聚焦於客戶的購買意向上。

研究以定量方法、去分析來自涵蓋621名埃及銀行客戶的調查的數據; 這些客戶均有追隨銀行的社交媒體頁面,並曾與銀行就企業社會責任提出的倡議進行互動交流。研究人員以基因演算法挑選了與購買意向相關性最密切的變量,並以貝葉斯回歸模型,去分析探討社媒企社責溝通、電子口碑和品牌聲譽、如何影響客戶的購買意向。

研究結果顯示,透過社交媒體傳達的企業社會責任倡議、電子口碑和品牌聲譽,均會影響客戶的購買意向。這類倡議會透過促進品牌聲譽和朋友或客戶間的互相共享而令購買意向提昇。唯社媒企社責溝通會減弱電子口碑和品牌聲譽給客戶購買意向帶來的正面影響,使他們與銀行訂立商品或服務契約的意欲降低。

本研究致力回應企業社會責任文獻內重要的研究空白。首先,研究人員探討社媒企社責溝通對客戶行為帶來的影響,這研究角度從來沒有被充分利用。其次,本研究探討社媒企社責溝通、電子口碑、品牌聲譽和購買意向之間錯綜複雜的關係,這幫助闡明各元素的相互作用,尤以2019冠狀病毒病肆虐期間為甚。再者,本研究把關於社媒企社責溝通的研究擴展至競爭性銀行業,並聚焦於涉及一個發展中國家的背景,這都使研究結果更能應用於分析埃及銀行上。最後,研究人員為了提高研究結果的準確性,採用了先進的方法進行研究。

This chapter proposes that efforts to improve our understanding of factors affecting migrant health and longevity in the United States must consider migrants’ labor market incorporation and the structural conditions under which they work. I use public-use death certificate data to examine whether there is a mortality penalty for foreign-born workers in the secondary sector industries of agriculture and construction. I focus on the decade of the 1990s for two contextual and empirical reasons: (1) the decade was characterized by economic restructuring, restrictive immigration policy, increased migration, and dispersion of migrants to new geographic destinations; and (2) the 1990s is an opportunistic decade because 19 states coded the industry and occupation of the decedent during this time. These numerator mortality data and Census denominator data are used to compare all-cause mortality rates between working-age (16–64 years) US-born and foreign-born agricultural and construction workers, the overall foreign-born population, and foreign-born workers in health care – an industry where the foreign-born tend to work in well-paid occupations that are well-regulated by the state. The results show a clear mortality penalty for foreign-born workers in agriculture and construction compared to the overall foreign-born population and foreign-born healthcare workers. The results also show the mortality penalty for foreign-born secondary sector workers varies by industry. These findings support the argument that bringing work into our analyses is critical to understanding the contextual and structural factors affecting migrant health and survival.

The purpose of this paper is to evaluate the usefulness of the first Trialogue Meetings throughout Ireland for individuals from mental health communities by using a participatory action research (PAR) framework.

Seven communities participated in monthly Trialogue Meetings as a community-based PAR project. A mixed-methods PAR evaluation was performed on data from 48 participants (service users, service providers, family members/friends and interested community members) who participated in the final Trialogue Meetings.

Participants identified that Trialogue increased knowledge/awareness of mental health, irrespective of gender, mental health role, age or employment status. Trialogue Meetings provided a supportive environment for many, where men may be comfortable talking and where service providers may benefit from exposure to broader perspectives on mental health. Participants also perceived that Trialogue Meetings deconstructed pre-existing mental health power structures, allowed them to understand mental health from different perspectives and express themselves better.

The study identifies barriers to Trialogue efficacy such as low service provider engagement and political dynamics extraneous to the meetings themselves.

Where desirable conditions are present, Trialogue Meetings appear to be sustainable community development initiatives where pre-existing mental health power dynamics may be levelled and knowledge/communication surrounding mental health may be enhanced.

This is the first large-scale evaluation of the innovative Trialogue method among mental health stakeholders using a PAR approach.

The purpose of this paper is to examine how crises impact overall tourist behaviour and travel preferences in times of crisis events, both man-made and natural disasters. In doing so, the present paper has been designed to provide a new conceptualization of travellers’ shifting preferences in terms of the selection of holiday destinations through the new concept of tourophobia and to classify this as a new type of tourist behaviour.

The present study uses a literature review as a qualitative deductive content analysis of 58 field studies published by major hospitality and tourism journals. By using a deductive content analysis approach, the current paper is designed to delineate tourist behaviour through a generic review of relevant literature detailing travellers’ preferences in times of crisis.

The developed concept of tourophobia and the suggested model, which proposes two possible scenarios, shows that traveller behaviour is heterogeneous in terms of the destination selection process; this finding is based on a content analysis of the articles chosen. Further, by using the developed model, the decline in travel and tourism can also be explained by an increase in what is termed in this paper “tourophobia”, which results from the various devastating effects of crises.

The proposed model is expected to help destination managers and marketers to segment and forecast the future market demand of tourist travel preferences, thereby enabling them to form effective marketing strategies and increase their responsiveness during difficult times. Only articles from hospitality and tourism journals were subjected to content analysis; this is a major limitation of the study.

The present research contributes to current knowledge by describing the concept of tourophobia as a tourist behaviour in times of crisis. As an emerging phenomenon, it is also introduced as being one criterion for the selection of destinations and, therefore, is regarded as a driver for tourist behaviour, thus generating the originality of the paper. This study strives to provide a new direction for future studies on tourist behaviour, rather than offering new empirical data.

本文旨在研究在人为和自然灾害的危机事件中, 危机是如何影响旅游者的整体行为和旅游偏好的。在此过程中, 本论文旨在通过旅游恐惧症的概念, 对旅游者在选择度假目的地方面的偏好变化提供一个新的概念化过程, 并将其归类为一种新的旅游行为类型。

本研究采用文献回顾的方法, 对发表在主流酒店和旅游学术期刊上的58个实地研究进行定性演绎分析。本文运用演绎内容分析法, 通过对危机时期旅游者偏好的相关文献的综述, 勾勒出旅游者的行为特征。

旅游恐惧症的发展概念和假设模型提出了两种可能的情况, 表明旅行者的行为在目的地选择过程中是异质的；这一发现是基于对所选文章的内容分析。此外, 通过使用已开发的模型, 旅游业和旅游业的衰退也可以用本文所称的“旅游恐惧症”的增加来解释, 这是由危机的各种破坏性影响造成的。

该模型有望帮助旅游目的地管理者和营销者对旅游偏好的未来市场需求进行细分和预测, 从而形成有效的营销策略, 增强他们在困难时期的反应能力。本文的一个主要局限是, 仅对酒店和旅游期刊的文章进行了内容分析。

本研究通过将旅游恐惧症的概念描述为危机时期的一种旅游行为, 为当前的知识做出了贡献。旅游恐惧症作为一种新出现的现象, 也是旅游目的地选择的一个标准, 因此它被认为是旅游行为的驱动因素, 从而体现了本文的独创性。本研究旨在为未来的旅游行为研究提供一个新的方向, 而不是提供新的实证数据。

El objetivo del presente documento es examinar cómo las crisis impactan el comportamiento turístico general y las preferencias de viaje en tiempos de crisis, relacionadas con desastres naturales, así como, provocadas por el hombre. Al hacerlo, el presente documento ha sido diseñado para proporcionar una nueva conceptualización de las preferencias cambiantes de los viajeros en términos de la selección de destinos de vacaciones a través del nuevo concepto de “tourophobia”, y para clasificar esto como un nuevo tipo de comportamiento turístico.

El presente estudio emplea una revisión de la literatura basado en un análisis de contenido deductivo cualitativo de 58 estudios de campo publicados por las principales revistas de hotelería y turismo. Al utilizar un enfoque de análisis de contenido deductivo, el documento actual está diseñado para delinear el comportamiento turístico a través de una revisión genérica de literatura relevante que detalla las preferencias de los viajeros en tiempos de crisis.

El concepto desarrollado de “tourophobia” y el modelo sugerido, que propone dos escenarios posibles, muestra que el comportamiento del viajero es heterogéneo en términos del proceso de selección del destino; Este hallazgo se basa en un análisis de contenido de los artículos elegidos. Además, mediante el uso del modelo desarrollado, la disminución de los viajes y el turismo también puede explicarse por un aumento en lo que se denomina en este documento “tourophobia”, que resulta de los diversos efectos devastadores de las crisis.

Se espera que el modelo propuesto ayude a los directores de planificación turística de destinos, así como a los de marketing a segmentar y pronosticar la demanda futura del mercado con respecto a las preferencias de viajes turísticos, lo que les permite formar estrategias de marketing efectivas y aumentar su capacidad de respuesta en tiempos difíciles. Solo los artículos de revistas de hotelería y turismo fueron sometidas al análisis de contenido; ésta constituye una limitación importante del estudio.

La presente investigación contribuye al conocimiento actual al describir el concepto de “tourophobia” como un comportamiento turístico en tiempos de crisis. Como fenómeno emergente, también se presenta como un criterio para la selección de destinos y, por lo tanto, se considera un motor del comportamiento turístico, generando así la originalidad del documento. Este estudio se esfuerza por proporcionar una nueva dirección para futuros estudios sobre el comportamiento turístico, en lugar de ofrecer nuevos datos empíricos.

This paper aims at interpreting the epistemology of marketing. The paper investigates several research questions, proposing some initial reflections concerning their impact on marketing.

The paper addresses the research questions by conducting an analysis of the marketing literature. An analysis of philosophical postmodern literature is also carried out. The paper's attempt constantly to create links between the level of philosophical elaboration and that of marketing research leads to a proposal of new approach to marketing research: experiential research.

In the paper's review of the marketing literature the traditional pragmatic approach of marketing as a discipline is highlighted. Its strong managerial perspective has partly diverted researchers’ attention from the theory, and focused it mainly on the method. This has created an increasingly marked distinction between the marketing literature aimed at management, and that aimed at the academic community. The postmodern perspective on marketing calls for a rethinking of the “scientific nature” of marketing as an investigative field.

The main point is that marketing cannot be a scientific discipline only by adopting a scientific method. Marketing research is by definition different in nature: it cannot generate better but only different knowledge. This perspective shift has an impact on all research components. First, the field of research widens enormously, because researchers can deal with everything arousing their interest and to which their accumulated knowledge can be applied. Since the discipline does not become scientific, the researcher can use any method. All methods can originate scientific theories, and therefore incremental knowledge. Hence science is neither objective nor absolute.

This paper analyses the philosophical roots of postmodernism, in order to understand its impact on postmodern marketing better. It also focuses on the impact of postmodernism on marketing research, and proposes a new approach. This paper then explores the features of the experiential research in marketing, and its effect on the processes of generating knowledge.