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This study aims to explore factors that influence tourists’ visiting behaviors towards smart tourism destinations (STDs) by extending the theory of planned behavior.

Partial least squares structural equation modeling (PLS-SEM) technique is used to test the proposed hypotheses by analyzing 413 usable responses that are collected through personal interviews. Moreover, data are collected using structured interviews and analyzed by SmartPLS, 3.3.3.

This study results reveal that STD visit intentions significantly influence STD visiting behaviors among international and domestic tourists in Bangladesh. Moreover, the results show that e-attitude, resource efficiency norms and perceived environmental sustainability have significant impacts on STD visit intentions.

The study findings indicate that destinations’ electronic flowcharts of places, usage of low impact and biodegradable materials and history and culture presented in the forms of games and stories increase travelers’ motivation to visit STDs.

The study provides empirical evidence to support the importance of factors enhancing travelers’ STD visiting behaviors by integrating e-attitude, resource efficiency norms, perceived environmental sustainability and STD visit intentions.

研究人員藉著把計劃行為理論伸延開去,去探索是哪些因素影響著到訪智慧旅遊目的地的旅遊行為。

研究人員以偏最小平方法的結構方程模型 (PLS-SEM) 技術去測試其提出之假設,方法是透過分析取自個人訪談413個可用的回應。這些數據均以結構化訪談方式收集,繼而以 SmartPLS 3.3.3 來進行分析。

研究結果顯示,就於孟加拉的國際和國內旅客而言,到訪智慧旅遊目的地的目的,顯著地影響著智慧旅遊目的地的旅遊行為。研究結果亦顯示,到訪智慧旅遊目的地的目的和意願,會顯著地受電子態度、資源效率規範和感知環境可持續性所影響。

研究結果表明了目的地的處所電子流程圖、低影響和能進行生物降解材料的使用,以及以遊戲和故事形式展示的歷史和文化,均會提昇旅客到訪智慧旅遊目的地的動機。

研究人員透過結合電子態度、資源效率規範、感知環境可持續性和到訪智慧旅遊目的地的目的,給我們提供了經驗性證據,以確認增強及完善影響著旅客到訪智慧旅遊目的地的旅遊行為的因素至為重要。

Operational risks can cause considerable, atypical disturbances and impact food supply chain (SC) resilience. Indicatively, the COVID-19 pandemic caused significant disruptions in the UK food services as nationwide stockouts led to unprecedented discrepancies between retail and home-delivery supply capacity and demand. To this effect, this study aims to examine the emergence of digital platforms as an innovative instrument for food SC resilience in severe market disruptions.

An interpretive multiple case-study approach was used to unravel how different generations of e-commerce food service providers, i.e. established and emergent, responded to the need for more resilient operations during the COVID-19 pandemic.

SC disruption management for high-impact low-frequency events requires analysing four research elements: platformisation, structural variety, process flexibility and system resource efficiency. Established e-commerce food operators use partner onboarding and local waste valorisation to enhance resilience. Instead, emergent e-commerce food providers leverage localised rapid upscaling and product personalisation.

Digital food platforms offer a highly customisable, multisided digital marketplace wherein platform members may aggregate product offerings and customers, thus sharing value throughout the network. Platform-induced disintermediation allows bidirectional flows of data and information among SC partners, ensuring compliance and safety in the food retail sector.

The study contributes to the SC configuration and resilience literature by investigating the interrelationship among platformisation, structural variety, process flexibility and system resource efficiency for safe and resilient food provision within exogenously disrupted environments.

The study aims to define a research agenda for creating resource-efficient supply chains (RESCs) by identifying and analysing their key characteristics as well as future research opportunities.

We follow a systematic review method to analyse the literature and to understand RESC, taking a substantive theory approach. Our approach is grounded in a specific domain, the agri-food sector, because it is an intensive user of an extensive range of resources.

The review shows that works of literature has looked at the use of resources primarily from the environmental impact perspective. There is a need to explore whether or not and how logistics/supply chain decisions will affect the overall configuration of future food supply chains in an era of resource scarcity and depletion and what the trade-offs will be.

The paper proposes an agenda for future research in the area of RESC. The framework proposed along with the key characteristics identified for RESC can be applied to other sectors.

Our research should facilitate further understanding of the implications and trade-offs of supply chain decisions taken on the use of resources by supply chain managers.

The paper explores the interaction between supply chains and natural resources and defines the key characteristics of RESC.

The circular economy business models (CEBMs) provide ways for firms operating in the construction industry to move from a linear to a circular approach. Thus, this study aims to explore CEBM research within the construction sector to show the focus area of studies, highlighting new areas that require attention.

This study adopted a bibliometric approach, using the Scopus database as the data source. The keywords used for paper extraction from the database were “circular economy business” OR “circular business” AND “model” OR “models” AND “construction industry” OR “building industry”. The VOSviewer software was then used to prepare a co-occurrence and co-authorship map based on the bibliographic data gathered.

The study’s findings reveal five research clusters in the construction industry. These clusters include circular construction intelligence, modular business modelling, eco-construction, sustainable construction economics and smart energy-efficient buildings. The two most cited scholars had two publications each, while the top journals are the Journal of Cleaner Production and Sustainable Production and Consumption. This study concludes that there is a need for research within the construction sector to focus on CEBMs’ archetypes and frameworks. This will enable a smooth transition from linear to circular business models in the sector.

The information was gathered from a single database, Scopus; hence, using other databases, including Web of Science, Google Scholar and Dimensions, might produce more articles for examination and, consequently, different findings on the subject under investigation.

These findings would assist researchers in considering the areas mentioned, which are yet to receive attention, and, by extension, enhance economic development while maintaining environmental sustainability.

This paper made a significant contribution to the body of knowledge by identifying scholars and platforms that have been instrumental in advancing CEBM research and highlighting new areas that require attention in the construction sector.

This study investigates the implementation of a sustainable circular business model from an accounting perspective. Its goal is to understand if and how decision- makers use management accounting systems, and what changes are needed if these systems are to support the transition toward a circular economy.

Dialogic accounting theory frames the case study of six companies that built a value network to develop and implement an innovative packaging solution consistent with circular economy principles. Content analysis was utilised to investigate the accounting tools used.

The findings indicate that circular solutions generate new organisational configurations based on value networks. Interestingly, managers’ decision-making process largely bypassed the accounting function; they relied on informal accounting and life cycle analysis, which stimulated a multi-stakeholder dialogue in a life cycle perspective.

The research provides theoretical and practical insights into the capability of management accounting systems to support companies seeking circular solutions.

The authors offer implications for accounting practice, chief financial officers (CFOs) and accounting educators, suggesting that a dialogic approach may support value retention of resources, materials and products, as required by the circular economy.

The research contributes to the debate about the role of accounting in sustainability, specifically the need for connecting for resource efficiency at the corporate level with the rationalisation of resource use within planetary boundaries.

The study contributes to the limited research into the role of management accounting in a company’s transition to circular business models. Dialogic accounting theory frames exploration of how accounting may evolve to help businesses become accountable to all stakeholders, including the environment.

Industry 4.0 (I40) is an open window of opportunity for Turkey, a developed country, to eliminate technological dependence and produce with maximum productivity. However, I40, which corresponds to the fourth wave of industrial revolutions, brings both opportunities and challenges. In this context, this study aims to reveal the foresight of managers in the Turkish white goods industry (TWGI) regarding the advantages and challenges of I40 and compare them with the literature.

The Delphi method was used for the study. Data were collected from managers of companies that are members of the White Goods Suppliers Association (BEYSAD). Seventy managers from 55 companies participated in the first round, and 19 managers participated in the second round of Delphi.

The results show that the most frequently cited advantages are productivity/resource efficiency, data and information-enabled effectiveness/productivity, quality 4.0 and competitiveness/strategy. The most frequently mentioned challenges are financial resources/investment, employee qualification/training, technical/processual challenges and organizational transformation/leadership.

The sample was limited to the managers of the TWGI.

Players in similar ecosystems and policymakers should consider the advantages and respond to potential challenges when creating roadmaps, taking the necessary steps and positioning themselves in the marketplace. In particular, the TWGI – Turkey’s showcase in international markets – should consider the undeniable benefits of the I40 transition to increase innovation.

The findings for the first time highlight the advantages and challenges of I40 in an industry in Turkey, and they will benefit the TWGI, which is among the leaders in Turkey in terms of digital maturity and innovation in its journey to I40.

This study investigates the barriers and drivers of using green methods and technologies (GMTs) in supportive educational buildings (SEBs) in South Africa, and assesses their impact on the circular economy (CE) in achieving net-zero carbon goals. While there has been extensive literature on green building technologies, there is limited research on the barriers and drivers of using GMT in SEBs, as well as their impact on the circular economy (CE) in achieving net-zero carbon goals.

This study adopts an interpretivist approach with an ontological basis, using an overarching case study of a SEB at the University of Cape Town (UCT). Semistructured interviews were conducted with executive UCT management, and a field survey of a UCT supportive education building was performed.

At UCT, multiple GMTs have been installed across various buildings to enhance monitoring and management of water and energy consumption. Moreover, initiatives to positively influence student behavior, such as water and energy-saving campaigns around UCT premises, have been introduced. The findings further indicate that UCT has recently emphasized the implementation of GMTs, resulting in improved resource efficiency, CE practices and progress toward achieving net-zero carbon targets for supportive education buildings and the university as a whole.

This research highlights the positive impact of GMTs on a SEB’s CE and net-zero carbon operations. As a result, facility managers should consider incorporating GMTs when planning the development or refurbishment of SEBs.

This paper aims to overcome the inability of both comparing loss costs and accounting for production resource losses of Overall Equipment Effectiveness (OEE)-related approaches.

The authors conducted a literature review about the studies focusing on approaches combining OEE with monetary units and/or resource issues. The authors developed an approach based on Overall Equipment Cost Loss (OECL), introducing a component for the production resource consumption of a machine. A real case study about a smart multicenter three-spindle machine is used to test the applicability of the approach.

The paper proposes Resource Overall Equipment Cost Loss (ROECL), i.e. a new KPI expressed in monetary units that represents the total cost of losses (including production resource ones) caused by inefficiencies and deviations of the machine or equipment from its optimal operating status occurring over a specific time period. ROECL enables to quantify the variation of the product cost occurring when a machine or equipment changes its health status and to determine the actual product cost for a given production order. In the analysed case study, the most critical production orders showed an actual production cost about 60% higher than the minimal cost possible under the most efficient operating conditions.

The proposed approach may support both production and cost accounting managers during the identification of areas requiring attention and representing opportunities for improvement in terms of availability, performance, quality, and resource losses.

Though business analytics capability continues to attract considerable industrial and scholarly attention, its holistic performance implications, especially in the post-COVID-19 period, have not been fully understood. Thus, there have been calls for a full understanding of the implications of BAC for achieving holistic, sustainable outcomes among firms. This study therefore examines the influence of BAC on the three dimensions of sustainable performance. We also proposed the mediating role of circular economy implementation.

We tested the proposed model using survey data from 246 managers of manufacturing firms in Ghana. Partial least squares structural equation modelling was employed to validate the model.

Our findings showed that BAC significantly enhances both sustainable performance and circular economy implementation. We also found a significant association between CEI and sustainable performance. We further found significant partial mediation of CEI in the BAC sustainable performance nexus.

Our study offers thoughtful insights for managers, policymakers and the academic community that firms should simultaneously implement circular models alongside building analytics competencies in the quest to achieve balanced performance outcomes.

To the best of our knowledge, our study is among the very few attempts to understand the mechanism that channels the benefits of BAC for a holistic, sustainable outcome.

This study aims to present state-of-the-art research on circular economy (CE) implementation in construction and demolition waste management (CDWM) within the construction sector.

A mixed-method (scientometric and critical analysis) review strategy was adopted, involving scientometric and critical analysis to uncover the evolutionary progress within the research area, investigate key research themes in the field, and explore ten issues of CE in CDWM. Moreover, avenues for future research are provided for researchers, practitioners, decision-makers, and planners to bring innovative and new knowledge to this field.

A total of 212 articles were analyzed, and scientometric analysis was performed. The critical analysis findings reveal extensive use of surveys, interviews, case studies, or mixed-method approaches as study methodologies. Furthermore, there is limited focus on the application of modern technologies, modeling approaches, decision support systems, and monitoring and traceability tools of CE in the CDWM field. Additionally, no structured framework to implement CE in CDWM areas has been found, as existing frameworks are based on traditional linear models. Moreover, none of the studies discuss readiness factors, knowledge management systems, performance measurement systems, and life cycle assessment indicators.

The outcomes of this study can be utilized by construction and demolition sector managers, researchers, practitioners, decision-makers, and policymakers to comprehend the state-of-the-art, explore current research topics, and gain detailed insights into future research areas. Additionally, the study offers suggestions on addressing these areas effectively.

This study employs a universal approach to provide the current research progress and holistic knowledge about various important issues of CE in CDWM, offering opportunities for future research directions in the area.