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This study aims to focus on assessing the psychometric properties necessary to validate the internal structure of the TOURQUAL scale.

A quantitative research study was conducted in collaboration with the Brazilian Network of Tourism Observatories, comprising 927 respondents surveyed between October 2021 and May 2022. The data analysis involved the application of descriptive statistics and exploratory factor analysis, in alignment with the principles outlined in the Standards for Educational and Psychological Testing 2014 to validate the scale.

The findings of this study validate the TOURQUAL scale as a robust tool for assessing the perceived quality of tourist services, with results demonstrating one-dimensionality and replicability.

To the best of the authors’ knowledge, this study is the first to assess the psychometric properties for validating the internal structure of the TOURQUAL scale.

The aim of this paper is to propose a basis upon which accounting reporting can be developed to reflect real values and the real economy. It aims to address the environmental considerations discussed in the UN debate (Bebbington and Unerman, 2020) and the concern for a “better life-world”, which is the theme of this special issue.

Addressing the task involves the application of the philosophy of pragmatic constructivism (which explains how people can relate to their reality in ways that lead to successful action) and the philosophical concept of the “good life” (which establishes the values to be pursued through action and so defines action success). Also, it outlines the necessary characteristics of measurement frameworks if they are to be effective in the development and control of human practices to achieve desired values.

This paper proposes a conceptual framework for guiding the measurement of how a sustainable good life has improved and/or deteriorated as a result of organisational activities. It outlines a system of concepts on basic and instrumental values for analysing the condition of maintaining a sustainable good life in real terms. This is related to the financial results and societal regulations to analyse and adjust controls according to the real economic goals. Also, it provides a system of value measurands to produce valid information about the development of a sustainable good life. The measurand makes accounting reporting reflect the conditions of the good life that constitute the real economy instead of merely the financial economy driven by shareholder capitalism. Providing tools to analyse whether the existing practices of business and social regulations promote or counteract the real economic goals of producing a sustainable good life means the measurement system proposed makes the invisible hand of the market visible.

The mechanism proposed to enable accounting reporting to reflect real values and the real economy is a new conceptual framework that will allow accounting to more fully realise its potential to contribute to a “better world”. In aiming to serve a sustainable good life, accounting reporting will inherently foster ethical social practices.

This paper aims to investigate the relationship between prospective teachers’ cultural profiles and service quality expectations in a pedagogical training program in Greece.

Using the EppekQual scale and an alternative Hofstede’s cultural scale, 113 prospective teachers in a Greek training program were surveyed. The study uses descriptive statistics, correlation analysis and multiple regression, validating measurements through confirmatory factor analysis.

Prospective teachers exhibit a low-power orientation and a preference for feminine values. Rejecting hierarchy correlates with quality expectations, especially in the curriculum dimension, emphasizing student-centric education. A positive correlation with acceptance/avoidance of uncertainty is observed, notably in learning outcomes and administrative services. The cultural aversion to ambiguity shapes individuals’ prioritization of all quality dimensions. A realistic long-term perspective correlates positively with expectations in learning outcomes, aligning with Greek culture’s emphasis on security. Contrary to expectations, a predilection for feminine values positively impacts service quality expectations, particularly in curriculum, learning outcomes and academic staff dimensions. The hypothesis related to individualism/collectivism is not substantiated, indicating a negative association with the curriculum dimension.

Tailoring program designs to embrace student-centric and collaborative learning environments is recommended. Acknowledging cultural aversions to uncertainty, program flexibility and clarity are essential. Integrating career planning and mentorship aligns with realistic long-term perspectives. The need for a balanced approach to personal and intellectual development is also suggested.

This study uncovers specific cultural dimensions that shape quality expectations within a Greek teacher training context.

This study aims to present a comprehensive investigation into users’ behavioural intentions to use e-pharmacies through the lens of the privacy calculus model. The present study also investigates the effects of perceived benefit, perceived privacy risk, timeliness and perceived app quality on e-pharmacy usage through the mediating role of trustworthiness.

The study used a deductive approach and collected data from 338 respondents using the purposive sampling technique. partial least squares structural equation modelling was applied to analyse the data.

The findings of the study indicate that perceived benefit, perceived privacy risk, timeliness and perceived app quality do not directly impact users’ behavioural intentions towards e-pharmacy adoption. Instead, it demonstrated that perceived benefit, perceived privacy risk, timeliness and perceived app quality influenced behavioural intention indirectly through the mediating role of trustworthiness

This study offers valuable insights to entrepreneurs, marketers and policymakers, enabling them to develop regulations, guidelines and policies that cultivate trust, safeguard privacy, ensure prompt services and create an enabling environment for the adoption of e-pharmacies. The present study also contributes to the existing literature by extending the privacy calculus model with the integration of timeliness and perceived app quality to explain users’ adoption behaviour towards e-pharmacy.

This study aims to investigate the effect of mandatory international financial reporting standards (IFRS) adoption on the risk disclosure quality by listed European insurers.

The study used a content analysis of the annual reports and consolidated accounts of 13 insurance companies listed in the European market between 2002 and 2007 based on two regulatory frameworks, Solvency and IFRS.

The results showed a significant effect of the mandatory adoption of IFRS and a clear improvement in the quality of risk disclosure. Moreover, risk disclosure is positively associated with the size of the company.

The authors can consider the relatively limited size of the sample as a limitation of this study. Moreover, the manual content analysis used to be considered subjective.

The findings of this study provide useful insights to professional and regulatory bodies about the consequences of IFRS adoption to enhance transparency and particularly risk disclosure.

The research contributes to the existing literature. First, the authors have shown that companies are improving in the quality of risk disclosure even before 2005. Second, the authors have shown that the year 2005 is distinguished by a marked improvement in disclosure trends, with companies aligning themselves with coercive and mimetic regulatory forces. Third, the authors highlight the significant effect of mandatory IFRS adoption even in highly regulated industries, such as the insurance industry.

This study aims to analyze the capacity of ecotourists to exhibit behavior that aligns with the ecotourist scale using the Rasch model measurement.

The data was gathered using an online survey incorporating the five tenets of ecotourism using a seven-point rating scale on domestic tourists in Indonesia. Descriptive statistics, cross-tabulation and Rasch model measurement were used to analyze the data.

The ecotourist identification scale measurement items were reliable and satisfactory. The most challenging behavior for ecotourists was using the services of a tour guide who was concerned about the environment. Meanwhile, respecting cultural differences around the tourist destination was the most accessible behavior. Most respondents demonstrated a fit response pattern and satisfactorily met the validity and reliability criteria.

This study did not compare ecotourists’ ability to behave by the type of conservation visited as its limitation. However, it provides a significant methodological contribution to developing a measurement of ecotourist behavior implemented in well-established behavioral theories.

Integrating ecotourism into education, incentivizing eco-friendly tourism practices, promoting awareness, supporting local businesses, respecting local values and ensuring safe travels.

To the best of the authors’ knowledge, this study is the first of its kind to be conducted in Indonesia. It uses a unique and innovative method to reveal the unobserved variables in ecotourists’ behavior. The findings confirm that tourists’ behaviors align with the five tenets of ecotourism.

This examine the impact of environmental, social and governance (ESG) performance on financial reporting quality (FRQ) before and during COVID-19 in the Egyptian market.

This study uses quarterly data from 2017 to 2021 to draw conclusions, with a sample consisting of 486 firm-year observations for 27 Egyptian companies listed on the Standard and Poor’s/Egyptian Stock Exchange ESG index. This study uses both firms’ ESG scores and the Beneish Model, an earnings detection model, as proxies for FRQ. COVID-19 effects on ESG performance and FRQ were examined by using Pearson’s correlation coefficient and two-stage least squares.

COVID-19 has a significant impact on the link between ESG and FRQ. This implies that corporations with high ESG performance are less likely to manipulate earnings (having a low M-score) and thus provide high FRQ during the COVID-19 pandemic. Moreover, there is a significant positive relationship between firm size, leverage and M-Score, indicating that large firms typically present a high FRQ.

The sample size and data availability are the main research limitations. Additionally, this study only considers the effects of firms’ ESG performance on FRQ during the COVID-19 pandemic. Thus, future research should consider other factors associated with investors’ corporate social responsibility (CSR).

This research has practical implications for market regulators seeking to establish a legislative framework and enhance guidance to mandate managers to provide ESG data and CSR reports appropriate for Egypt and other developing economies in times of crisis.

Promoting the adoption of ESG practices in business, particularly during crises, has the potential to effectively provide high-quality and reliable financial reporting required for investment.

This study aspires to address notable deficiencies in the pertinent literature concerning the relationship between ESG performance and FRQ during COVID-19. To the best of the authors’ knowledge, little is known about how ESG performance changes in response to pandemics in emerging markets. To address this gap, this study examines the effects of COVID-19 on the relationship between ESG performance and FRQ in Egyptian-listed firms from 2017 to 2021.

The purpose of this study is to examine the impact of educational service quality (ESQ) on student academic performance via the mediating role of student satisfaction.

To serve the study’s purpose, the study adopted a quantitative research approach. Three public universities representing 30% of the ten public universities located in the Southern part of Ethiopia participated in the study. Questionnaires were the main tools for gathering data. The adapted questionnaire, consisting of 116 items was administered to 400 randomly selected regular undergraduate graduating class students. The quantitative data collected via questionnaire were analyzed using descriptive and advanced inferential statistics.

The quantitative findings revealed that there is a statistically positive association between overall education service quality and students’ satisfaction (r = 0.712). The findings proved that the facets of education service quality accounted for 71.2% of the variations in students’ satisfaction in the universities. The quantitative findings further showed that the education service quality has a statistically indirect effect on students’ academic performance via the mediating role of students’ satisfaction (test statistic = 31.5311573, std. error = 0.00122536 and p-value = 0). The findings further confirmed that the overall education service quality accounted for 12.7% of the variations in students’ academic performance via student satisfaction in the universities.

The present study was conducted in public universities located in the Southern part of Ethiopia. The findings and conclusions of the study may not be generalizable to all Ethiopian public universities. Future researchers and scholars should conduct their study in all Ethiopian public universities by taking a representative sample from the Ethiopian public universities.

The present finding suggests that an improvement in ESQ leads to students’ satisfaction and that could contribute to boosting their academic performance. The findings of the present may help the practitioners who measure higher education service quality by providing how the provision of ESQ indirectly influences the student’s academic performance in the universities.

The findings of this study confirmed that the facets of ESQ are associated with students’ satisfaction and this, in turn, indirectly influences their academic performance. Student academic performance is one of the key indicators of quality education, and it has its influences on the social, political and economic development of a country. The findings of the present research provide valuable insights to higher education management bodies, higher quality assurance agencies and the Federal Ministry of Education to learn the indirect effect of ESQ on students’ academic performance and take necessary measures to improve the Ethiopian higher education quality.

The contributions of ESQ in the higher education sector are enormous. However, the existing service quality literature in higher education mainly focuses on the interrelation among service quality, student satisfaction, loyalty and behavioral intentions. Little is known about the indirect influence of ESQ on student academic performance (one of the key indicators of quality education), principally in Ethiopian higher education, the place of current research. The present study showed the indirect impact of ESQ on student academic performance in Ethiopian public universities. The study, therefore, suggests that university management bodies should actively monitor the quality of their services and commit themselves to boosting students’ learning outcomes.

In recent times, stakeholders have called on corporate organizations especially those charged with governance to embrace full disclosure on non-financial issues, especially sustainability reporting. Based on this premise, this study aims to examine the influence of corporate board and assurance on sustainability reporting practices (SRP) of selected 80 firms from 8 countries in sub-Saharan Africa.

To measure the corporate board, the authors use both board variables and audit committee variables. Also, the authors adapted the sustainability score model as used by previous authors in the field of sustainability disclosure to measure SRPs. The analysis was done using both ordered logistic regression and probit regression models.

The results show that the combination of board corporate and assurance has a positive and significant impact on the sustainability reporting practice of selected firms in sub-Saharan Africa.

The study places emphasis on the need for strong collaboration between the corporate board and external assurance in evaluating and enhancing the quality of sustainability disclosure.

The study bridged the gap in the literature in the area of corporate board, assurance and SRP of corporate firms which has received little attention within sub-Saharan Africa.

Interior workspace environments use exclusively artificial light, resulting in a loss of biological connection and natural light quality, as well as greater energy consumption. The purpose of the study is to identify a suitable system that can provide natural light to such interior spaces throughout the day while supplementing it with artificial light when necessary. The fundamental aim is to provide insights into the most effective solutions for energy-efficient lighting design in the UAE's environment, with the potential to lower energy consumption related to interior lighting.

The study adopted an empirical approach to gather and analyze primary data based on field measurements to understand and assess existing lighting conditions, as well as DIALux lighting simulation software to test the efficacy of the proposed HLS in terms of natural light delivery, illumination quality and energy consumption. A branch of a local bank in the United Arab Emirates, situated inside one of the shopping malls where there is no natural light penetration, has been chosen as a case study.

The findings of comparing the base case to four probable scenarios that used HLS revealed that the third scenario, which uses 100% pure sunshine and 35% artificial LED light during daylight operations and 100% LED light during night duty, is considered to be optimal in terms of illumination quality and energy efficiency.

The study demonstrated the potential of innovative lighting to improve the visual working environment in interior spaces with limited access to direct natural lighting, especially in arid regions, where sunlight is plentiful throughout the year. The study contributes new insights into the establishment of lighting-related recommendations and standards for the UAE context. This may include advice for sustainable construction practices, lighting guidelines or incentives to encourage the use of hybrid lighting technology in commercial and institutional buildings.