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This paper analyses the establishment and evolution of a public oversight body (POB) – the Egyptian Audit Oversight Unit (AOU) – and its implications for local auditing firms and practices.

Primary data were gathered from 34 semi-structured interviews (including follow-up ones) between 2014 and 2020. Secondary data was obtained through publicly available documents and internal memos. Drawing on Debord's (1967) Society of the Spectacle, the insights focus on the POB's conception, materialisation and evolution in a context characterised by weak regulatory structures.

Through a series of acts, the findings reveal how the AOU first accepted the image of “international best practice” oversight (the “metaphorical”), followed by the construction of the local structure and décor replicating a United States (US) style POB archetype (the “transformational”) by primarily relying on visible processes/procedures. Yet, these mechanisms emphasised the spectacular nature of oversight, with little improvement for practice and limiting itself to “cracking down” on smaller local firms. A final stage (the “performative”) reveals how the AOU seeks to expand its activities beyond its original mandate without challenging the image-driven nature of its oversight.

The paper offers two key contributions. First, it reveals how actors, through a combination of symbolic and tangible measures, create a new performative reality of public oversight. Second, it advocates Debord's “spectacle” to complement other theoretical lenses, with a view to illuminating the materialisation stages that bridge the gap between proclaimed oversight policies and actual practices (including conscious and unconscious omissions) within a given political economy context.

This study aims to investigate the dynamic interplay between the management control system (MCS) and organizational identity (OI) in the Deepwater Horizon incident involving British Petroleum (BP). It examines how the MCS manages challenges, particularly those addressing the embarrassment stemming from identity disparities between external portrayal (frontstage) and internal operations (backstage), with a focus on the often-underestimated influence of the media.

This study builds upon the frameworks developed by Ravasi and Schultz (2006) and Malmi and Brown (2008) to construct a theoretical framework that profoundly investigates the relationship between MCS and OI. The framework developed guided the research design and incorporated a qualitative approach complemented by an illustrative case study. The research data was rigorously gathered from diverse sources, including official BP documents and influential media outlets, with a particular focus on well-established American and British newspapers.

BP’s MCS plays a dual role: it exposes discrepancies in safety, leadership and values, causing embarrassment and identity damage, yet catalyses a sense-making process leading to organizational transformation and shifts in the OI. This transformation influences sense-giving and prompts changes in MCS. The study reveals an intricate interplay in identity management between frontstage audiences (e.g. influential media) and backstage actors (e.g. BP’s senior management). It highlights interdependencies both within and between MCS and OI, emphasizing their roles in interacting within identity management. The longitudinal recovery is intricately tied to mutual political interests between BP and the USA, which are significantly facilitated by the media’s role.

This study acknowledges limitations that point future research opportunities. Interviews could provide a more dynamic understanding of MCS changes and organizational transformations. Investigating the role of leadership, particularly the new chief executive office, and the influence of political versus organizational factors in shaping identity claims is essential. Additionally, the effectiveness and historical context of interdependencies should be quantitatively assessed. Theoretical limitations in the OI and MCS frameworks suggest the need for context-specific categorisations. This research serves as a foundation for further exploration of the intricate dynamics between MCS, OI and organizational responses to crises.

This study offers valuable insights with practical implications for organizations facing identity challenges in the wake of significant incidents. Organizations can better navigate crises by recognizing the multifaceted role of MCS in identity damage and restoration. It underscores the importance of addressing both frontstage and backstage aspects of OI while managing identity discrepancies, thereby enhancing transparency and credibility. Additionally, understanding the intricate interdependencies within OI and MCS can guide organizations in implementing more effective identity restoration strategies. Furthermore, the study highlights the significance of media influence and the need to engage with it strategically during crisis management.

This study’s findings have significant social implications for organizations and the broader public. By recognizing the multifaceted role of MCS in shaping identity, organizations can enhance transparency and credibility, rebuilding trust with the public. Additionally, the study highlights the critical role of media in influencing perceptions and decision-making during crises, emphasizing the importance of responsible and ethical reporting. Understanding the intricate interplay between MCS and OI can inform better crisis management strategies and improve how organizations respond to and recover from incidents, ultimately benefiting society by promoting more accountable and responsible corporate behaviour.

This study’s distinctness lies in its innovative exploration of MCS, which transcends traditional methodologies that focus narrowly on front or backstage aspects of OI and often adhere to predetermined MCS practices. It underscores the importance of concurrently addressing both the front- and backstage audiences in managing the embarrassment caused by identity discrepancies and restoration. The research uncovers multifaceted interdependencies within MCS and OI, and these extend beyond simplistic relationships and emphasize the complex nature of identity restoration management.

This research aims to explore generation (Gen) Z's personal branding on social media when job seeking.

Gen Z students, in their final year of university, were interviewed about personal branding, as well as recruiters and career advisors to gain insights into the recruitment process and expectations of online personal brands. Before interviewing, Gen Z students' LinkedIn profiles were examined, and then fed into the interview process.

Using impression management theory, the findings show that Gen Z perceive online personal brands as a crucial tool to gain more advantage in job markets. A gap was found between desired and perceived selves in Gen Z's online personal brands. Strategies such as effective self-reflection, authentic communication, self-promotion processes, awareness of risks and constantly controlling digital footprints were suggested to build stronger and more coherent personal brands. Gen Z are in favour of a more dynamic, interactive, work-in-process of authentic personal brands.

This research demonstrates the importance of authentically building online personal branding strategies and tactics to bridge the divide between Gen Z's desired and perceived images in personal branding on social media when job seeking.

Color psychology theory reveals that complex images with very varied palettes and many different colors are likely to be considered unattractive by individuals. Notwithstanding, web content containing social signals may be more attractive via the initiation of a social connection. This research investigates a predictive model blending variables from these theoretical perspectives to determine crowdfunding success.

The research is based on data from 176,614 Kickstarter projects. A number of machine learning and artificial intelligence techniques were employed to analyze the listing images for color complexity and the presence of people, while specific language features, including socialness, were measured in the listing text. Logistic regression was applied, controlling for several additional variables and predictive model was developed.

The findings supported the color complexity and socialness effects on crowdfunding success. The model achieves notable predictive value explaining 56.4% of variance. Listing images containing fewer colors and that have more similar colors are more likely to be crowdfunded successfully. Listings that convey greater socialness have a greater likelihood of being funded.

This investigation contributes a unique understanding of the effect of features of both socialness and color complexity on the success of crowdfunding ventures. A second contribution comes from the process and methods employed in the study, which provides a clear blueprint for the processing of large-scale analysis of soft information (images and text) in order to use them as variables in the scientific testing of theory.

Adopting a brand prominence perspective, this study aims to examine how textual and visual brand elements influence the success of crowdfunding campaigns for aftermarket offerings.

A Python-based Web scraper was used to collect data from 620 crowdfunding campaigns for aftermarket offerings hosted on Kickstarter. The linguistic inquiry and word count application programing interface was then used to analyze the linguistic aspects of these campaigns. A fixed effects regression model was used to evaluate the hypotheses.

Textual and visual brand prominence are positively associated with campaign success. Further, with some variations, both types of brand prominence augment the positive effects of narrative and graphic design elements on campaign success.

This study makes novel theoretical contributions to the literature on branding, crowdfunding and aftermarket products. The results also provide practical insights to aftermarket enterprises on creating compelling crowdfunding campaigns.

By analyzing the direct and synergistic effects of branding, narrative and graphic design elements on crowdfunding success, this study extends various literature streams and identifies several future research opportunities.

This conceptual paper aims to explore government regulatory responses of social networking platforms (SNP) and tourism destination evangelism. This research draws on a two-phase data source review of government legislations that guarantee social media users and empirical papers related to social media platforms. The results revealed that Ghana has adopted specific legislations that manage and control SNP. To the best of the author’s knowledge, this study is the first of its kind that synthesized government legislation and empirical papers on social networking platforms in evangelising destinations which have been missing in extant literature.

This study's goal is to look at how visitors' experiences affect the indirect links between the destination's extrinsic motivations (DEMs) and tourists' intrinsic motives (TIMs), on the one hand, and the perceived destination image (PDI), on the other.

Using structural equation modeling, 613 tourists from different nationalities were used to test the five hypotheses.

The research results revealed that second-order destinations' extrinsic motivations directly impact TIM and PDI. It also showed that tourists' experiences as moderators reduce the direct effect of DEM on PDI for first-time visitors compared to repeat visitors. Moreover, it increases the direct effect of TIM on PDI for repeated visitors.

Destination managers can fix the problems that hurt their reputations and images by hiring police officers in tourist areas and cleaning tourist places. In the same way, destination managers and travel agencies should use AI tools to create social media marketing campaigns focusing on natural and historical monuments. Also, the marketing plans should stress the value for money (for example, lodging, food and attractions’ cost). Finally, destination marketers can make programs for repeat visitors, focusing on DEM and TIM.

This article tries to fill a gap in the research on PDI formation in emerging markets as a modern technique in destination marketing by using the push-intrinsic and pull-extrinsic theories. It also looks at how the tourists' experiences moderate the direct link between DEM, TIM and PDI. Lastly, this study examines how TIM affects a destination's image in emerging markets.

As a distinctive form of communist heritage tourism, the ideology and government-led form of red tourism warrants an in-depth examination of how tourists consume and perceive it. This study aims to reveal tourists’ perception of red tourism through the lens of destination image.

This study collected 9,819 user-generated photographs within four types of red tourism destinations (RTDs) and used a computer visual and semiotic analysis approach to conduct photograph-based cognitive and affective attributes extraction. Network analysis further visualized the co-relations between cognitive images and affective images. ANOVA analysis compared the differences of the four types of destination images.

Ten dimensions of cognitive image and eight categories of affective image of red tourism were identified. It found that monuments, statues, memorial symbols were the distinctive cognitive features, and admiration was the most dominant emotion. Heterogeneity of destination images was identified among the four types of RTDs.

To the best of the authors’ knowledge, the study is one of the first to explore tourists’ consumption of red tourism through the lens of destination image, which reveals the inconsistencies between the officially projected images and tourists’ perceived images of red tourism. Using Plutchik’s model, it validates a series of positive and negative emotions contributing to the affective images of red tourism, which expands the findings of emotions within the extant red tourism research. Through combined applications of computer visual and semiotic analysis, ANOVA, network analysis and model visualization, the study provides an important methodological triangulation for photograph-based destination image studies.

红色旅游作为共产主义旅游的独特形式, 游客如何感知这种国家意识形态植入与政府主导型旅游值得深入研究。本研究旨在从目的地意象视角揭示游客红色旅游感知。

本研究收集四种类型的红色旅游地9819张用户生成照片, 利用计算机视觉-情感析法对照片进行认知和情感元素提取。复杂网络分析揭示了认知意象与情感意象之间的关联。方差分析比较了四种红色旅游地意象的差异。

本研究确定了红色旅游认知意象的十个维度和情感意象的八个类别。研究发现, 纪念碑、雕像、纪念符号是其独特的认知意象元素, 钦佩是其最主要的情感，四种类型红色旅游地意象存在差异性。

本文是同类研究中首次从目的地意象视角探索游客对红色旅游地感知, 揭示了红色旅游官方投射意象与游客感知意象之间的差异。利用Plutchik情感之轮模型, 验证了一系列积极和消极情绪构成红色旅游地情感意象, 拓展了红色旅游的情感发现。综合运用计算机视觉-情感分析、方差分析、网络分析和模型可视化等方法, 为基于照片的旅游目的地意象研究提供了一个重要方法。

Como forma distintiva del turismo del patrimonio comunista, la ideología y la forma gubernamental del turismo rojo justifican un examen en profundidad de cómo lo consumen y perciben los turistas. Este estudio pretende revelar la percepción que tienen los turistas del turismo rojo desde la perspectiva de la imagen del destino.

Este estudio recopiló 9.819 fotografías generadas por los usuarios dentro de cuatro tipos de destinos de turismo rojo, y utilizó un enfoque de análisis visual y semiótico por ordenador para llevar a cabo la extracción de atributos cognitivos y afectivos basados en fotografías. El análisis de redes visualizó además las correlaciones entre las imágenes cognitivas y las imágenes afectivas. El análisis ANOVA comparó las diferencias de los cuatro tipos de imágenes de destino.

Se identificaron diez dimensiones de imagen cognitiva y ocho categorías de imagen afectiva del turismo rojo. Se descubrió que los monumentos, las estatuas y los símbolos conmemorativos eran los rasgos cognitivos distintivos, y la admiración la emoción más dominante. Se identificó una heterogeneidad de imágenes de destino entre los cuatro tipos de destinos de turismo rojo.

El estudio es uno de los primeros en explorar el consumo de turismo rojo por parte de los turistas a través de la lente de la imagen del destino, lo que revela las incoherencias entre las imágenes proyectadas oficialmente y las imágenes percibidas por los turistas del turismo rojo. Utilizando el modelo de Plutchik, valida una serie de emociones positivas y negativas que contribuyen a las imágenes afectivas del turismo rojo, lo que amplía los hallazgos sobre las emociones dentro de la investigación existente sobre el turismo rojo. Mediante aplicaciones combinadas de análisis visual y semiótico por ordenador, ANOVA, análisis de redes y visualización de modelos, el estudio proporciona una importante triangulación metodológica para los estudios de la imagen del destino basados en fotografías.

This chapter details a practice-based investigation of a 19th-century astronomical device known as ‘Janssen’s apparatus’. It questions traditional narratives of linear technological advancement and ‘sole inventor’ to reframe the historical artefact as a site which makes visible a network of technological knowledge interconnecting astronomy and visual culture. Approached from this perspective, the Janssen artefact is reframed as an ‘intersite of knowledge’, exploring how the various know-how contained within the device is located across disciplines rather than within a single field. Originally developed to calculate the Astronomical Unit during the 1874 Transit of Venus, Janssen’s apparatus failed in its endeavour as a measuring instrument, but its motion mechanism was successfully adapted into early cinema technologies. This chapter applies praxis through the development of a prototype artwork and the concept of ‘techne’ as speculative means of understanding how this mechanism was transferred from astronomy to the Western cultural realm. It proposes that the development of the apparatus was partially gleaned from moving image techniques already in use within 19th-century visual culture. The development of the prototype artwork is discussed in relation to the specific timing mechanism of the Janssen apparatus and how it establishes its own ‘intersite of knowledge’ relevant to its contemporary context. Finally, this chapter elaborates on how witnessing the Janssen mechanism in motion provided unique insight and how creating a dialogue between historical and contemporary apparatus facilitates a reconsideration of how galleries, libraries, archives, and museums [GLAM] and other host institutions that contain artefacts might share their hidden stories.

Although tourism destination image is a widely studied subject, the perspective of local players is generally neglected, albeit its relevance for informing the positioning and brand management strategies of the places is recognized. This chapter aims to determine the perceptions of key local public organizations from the historical-cultural and heritage sectors and companies linked to commerce and tourism (private sector) about the historic center of a United Nations Educational, Scientific, and Cultural Organization (UNESCO) World Heritage site in Brazil. The results of this investigation contribute to the development of marketing and tourism development strategies in historic towns, especially those classified as World Heritage by UNESCO.