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This paper aims to study the disclosure of information about city hospitality within municipal popular reporting documents, by conducting a photo-thematic analysis of the photographic imagery contained therein. These documents have great potential for integrating supplementary information in a simplified, short and attractive form. Supplementary disclosure by means of pictures, such as that concerning city hospitality, has not previously been researched.

This qualitative research uses visual data, specifically photographs, as a data source. To capture city hospitality disclosure, a photo-thematic analysis was conducted on a total of 495 photographs contained in a sample of 30 US municipal Popular Annual Financial Reports singled out for best practice. Photographs were inductively thematized using the qualitative data analysis software “QDA Miner”.

The photo-thematic analysis yielded an array of themes and sub-themes important to an overall understanding of municipal government disclosure about city hospitality. Going far beyond hosting the hospitality industry segment, city hospitality proved to be a complex area involving city livability and sustainability; it encompasses environmental and landscape resources, facilities, services, activities, events, culture, history, sociability, innovation and much more. Photographs were able to suitably provide supplementary nonfinancial disclosure in popular reports, conveying a welcoming image to the city’s guests – including both its citizens and visitors – in a timely and appealing way.

This study is the first to examine information disclosure via photographs in popular reporting, focusing on municipal government disclosures about city hospitality. It, therefore, offers new knowledge in both the areas of city hospitality and popular reporting, using an innovative qualitative research approach which gives insight into the power of pictures to generate and convey information beyond textual data.

本研究通过市政流行报告中基于城市好客度的相关图片进行主题分析。这些文件为整合补充信息从而提炼成为简化和有吸引力的信息形式提供强大潜力。通过图片来做为补充信息, 例如城市好客度, 并未在前人研究出现。

本论文运用了视觉数据, 尤其是图片作为数据源。为了诠释城市好客度, 本研究对由30个美国流行年度财务报告 (PAFRs) 作为样本中的495张图片来进行图片主题分析。本研究将这些图片运用归纳主题分析法通过定性数据软件QDA进行分析。

图片主题分析产生了一系列衡量城市好客度有重要影响力的主题和分主题。非局限于开发酒店行业, 城市好客度被证实其概念更加复杂并涉及城市宜居性和可持续程度; 其主要包含环境资源, 城市设施, 服务, 活动, 节事, 文化, 历史, 社交性, 创新性和更多。图片可以更合适的在流行年度报告中提供补充性, 非财务性的信息, 从而向城市宾客 – 本市居民以及访客 –用及时和更具吸引力的方式传递好客的城市形象。

本研究首创性的运用城市政府报告中含城市好客度为焦点, 通过图片来提取信息。运用了创新性定性研究方法来从图片提取非文字可传递的信息, 从而为城市好客度和流行报告方面的研究提供新知识。

The scope of this study is to explore informed citizens' engagement in the development of real municipalities' popular reports. For this purpose, an exploratory experiment is performed where potential users of popular reports with certain accounting skills (i.e. groups of undergraduate accounting students) act as preparers of these reports.

The study uses insights from the sense of belonging theory in an ambivalent way: to explain citizens' interest in popular reports and to consider popular reports as an impetus triggering citizens' sense of belonging. By content-analyzing the reports developed and taking stock of the students' perceptions on aspects of popular reports, a template for a popular report for local governments is synthesized. Further, by comparing the study findings with theoretical recommendations and popular reporting practices, the authors offer insights on the content and layout of popular reports which is expected to enhance the sense of belonging of citizens within their city.

The undergraduate students while relying on earlier examples and existing models have created their own reports in which they have used financial and non-financial information indicating the significance of both types of information for citizens. The evidenced heterogeneity in the developed reports is expected to be the effect of the sense of belonging. Moreover, the study reveals citizens' positive stance toward the adoption of co-development and co-creation approaches in the design of popular reports by citizen groups and municipal authorities which is consistent with a sense of belonging mobilization.

This study adds to the literature on the content and characteristics of popular reports by giving voice to the citizens themselves through an exploratory experiment that permits the sense of belonging to take effect.

When evaluating a booking enquiry, hosts rely on peer-to-peer (P2P) accommodation platforms (P2PAP) to make an informed decision. Consequently, accepting or rejecting a booking is influenced by the capacity of the P2PAP to convey to hosts valuable information about guests. This study aims to explain hosts’ task performance in short-term rentals (e-rentals).

The proposed model explains hosts’ task performance in e-rentals as a combination of task-specific user capabilities and technology capabilities. The model was tested using the partial least square path modelling technique.

Task-specific user capabilities of covert observation and interrogation were found to have a positive influence on task performance. Moreover, a moderation effect of representation on the relationship between self-disclosure and task performance was found to be significant, yet contrary to the one hypothesized.

The findings from this study help to develop the concept of task-specific user capabilities in shaping task performance.

摘要

探究房东在电子租赁中的任务表现的前因

在评估预订查询时, 房东依靠 P2P 住宿平台 (P2PAP) 做出明智的决定。因此, 接受或拒绝预订受 P2PAP 向房东传达有关客人的有价值信息的能力的影响。本研究解释了房东在短期租赁（电子租赁）中的任务表现。

本研究的模型将房东在电子租赁中的任务表现解释为特定任务的用户能力和技术能力的组合。该模型使用偏最小二乘路径建模 (PLS-SEM) 技术进行了测试。

本研究发现隐蔽观察和询问的任务相关用户能力对任务表现有积极影响。此外, 研究发现自我表露和任务表现之间的关系被表现显著调节, 但与假设相反。

这项研究的结果有助于发展特定任务用户能力在塑造任务表现方面的概念。

Adopting a public-management perspective, this study aims to conduct a meta-ethnography to discern local government’s role in city hospitality in terms of promoting the welcome the city gives its guests, filling a gap in research into the subject.

The authors used the seven-step iterative approach of Noblit and Hare’s meta-ethnography. By conducting a systematic search in the major bibliographic databases, ten qualitative studies on city hospitality were identified that met the criteria to be included. Concepts alluding to a local government’s role in city hospitality were coded in NVivo 11 software, translated and interpreted through the lens of public management. A total of 14 semi-structured interviews with experts were also conducted to further validate the meta-ethnography findings.

Six interrelated, third-order constructs were developed and conceptualized into an articulated model describing local government’s role in city hospitality from a public-management perspective: advocating, co-creating, strategizing, planning and implementing city hospitality, and promoting it into a sustainable tourism development. The model, also substantiated by expert feedback, describes local government actions to promote city hospitality and achieve sustainable tourism. It highlights a responsive, proactive and collaborative role for local government as a key actor responsible for the strategic management and co-creation of city hospitality.

The study introduces public governance cues into a city hospitality context, with theoretical and practical implications for hospitality and tourism researchers, businesses, politicians, public managers, city officials and destination marketing/management practitioners.

The study proposes an original conceptual model that serves as an overarching framework and operative tool for understanding and practicing city hospitality in a contemporary public-management perspective. This lays the foundations for the development of a broadened notion of hospitality management, extended from the traditional context of the hospitality industry to that of the city or place. The study also showcases how meta-ethnography can be an effective methodology in business, management and accounting research, within which it is still a novelty.