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This paper aims to carry out a comprehensive overview of the academic debate on utilities’ non-financial reporting by highlighting the main issues and the emerging gaps.
Abstract
Purpose
This paper aims to carry out a comprehensive overview of the academic debate on utilities’ non-financial reporting by highlighting the main issues and the emerging gaps.
Design/methodology/approach
Using a structured literature review, this study identifies the state of the art, maps the evolution of non-financial reporting in utility companies and reveals unexplored issues and aspects.
Findings
A critical analysis of the existing academic debate shows the development of utilities’ non-financial reporting literature and the focus of this debate. It provides insight into how utilities pay attention to non-financial reporting, what role this plays in corporate actions and relationships with stakeholders and what research gaps need further investigation.
Research limitations/implications
This study provides some useful recommendations to practitioners and regulators to be more conscious of the weaknesses and criticalities of utilities’ non-financial reporting and to address them when building such reporting. However, this study considered only articles published in peer-reviewed academic journals.
Originality/value
A comprehensive literature review in the utilities’ non-financial reporting area is timely, given the increase in this type of reporting. The study has an original focus and develops an analytical framework highlighting the peculiarities of utilities.
Details
Keywords
Giorgia Masili, Daniele Binci, Corrado Cerruti, Andrea Appolloni and Luca Giraldi
This study aims to understand how distributed agile teams (DATs), encouraged by globalisation, and recently accelerated by the COVID-19 outbreak, adopt agile practices to achieve…
Abstract
Purpose
This study aims to understand how distributed agile teams (DATs), encouraged by globalisation, and recently accelerated by the COVID-19 outbreak, adopt agile practices to achieve project goals by working virtually.
Design/methodology/approach
This study developed a multiple-case study involving four companies undergoing several changes, especially during the COVID-19 pandemic. The authors collected data mainly through in-depth, face-to-face interviews with seven key informants. Moreover, this study operates data triangulation by referring to secondary data sources and developing a grounded theory data analysis.
Findings
The findings highlight three main categories associated with the DAT functioning, namely, “DATs’ implementation issues”, “elements supporting DATs’ implementation” and “outcomes of DATs’ implementation”, that show DATs’ primary triggers, critical aspects and supportive actions for team functioning.
Research limitations/implications
This paper produced valuable theoretical knowledge of DATs’ dynamics within a socio-technical approach that distinguishes soft and hard variables supporting DAT implementation. Moreover, the evidence provides useful suggestions for managers about creating an objective-oriented virtual work environment based on DATs’ self-organisation, digitally shared leadership and occasional on-site socialisation.
Originality/value
This paper provides new and interesting insights that bring to evidence the main variables related to DATs’ adoption and dynamics, showing supporting activities that enhanced their operativity. It provides a valuable descriptive framework for academics and practitioners to understand DATs’ functioning better and take action to improve their implementation.
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Keywords
This study addresses a critical aspect of tourism in Arunachal Pradesh, India, by investigating how tour quality impacts on tourist satisfaction of domestic tourists. As one of…
Abstract
Purpose
This study addresses a critical aspect of tourism in Arunachal Pradesh, India, by investigating how tour quality impacts on tourist satisfaction of domestic tourists. As one of the least explored regions of the country, Arunachal Pradesh holds immense tourism potential. Understanding the factors that contribute to tourist satisfaction, particularly the role of tour quality, is of paramount importance for enhancing the region's appeal as a sought-after travel destination.
Design/methodology/approach
The study was operationalized using survey questionnaires from domestic tourists (n = 200) visiting Ziro Valley, Arunachal Pradesh, India. A convenient sampling method was adopted for the study. Ordinary least square structural equation modeling (OLS-SEM) was used to measure the relationships.
Findings
The findings show that tourist expectations and tourist motivation influence tour quality and consequently impact the overall satisfaction of tourists.
Practical implications
This study extended the existing literature on tourist satisfaction in the domain of travel and tour by demonstrating the significance of tourist expectations and motivations on tour quality and tourist satisfaction. The findings offer insights for stakeholders seeking to enhance destinations' image, tour quality and overall tourist satisfaction.
Originality/value
This paper provides original contributions to the field of tourism by examining the effect of tour quality on tourist satisfaction. It integrates the factors, namely tourist expectations and motivations, into the analysis, offering insights into delivering customized tour experiences that meet tourists' needs.
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