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This study aims to highlight the importance of developing academic research in tourism and hospitality management into a more responsible approach, applying a multistakeholder model. This multistakeholder approach forces the tourist community to be considered when identifying the gaps and impacts of academic research.

This study suggests action research as one of the appropriate methodological approaches for conducting responsible research, as action research allows challenges to be overcome through the interaction of researchers and stakeholders. Principles of responsible research are indicated and exemplar studies that use action research are described.

Proposals and recommendations for responsible research are identified, such as demand-driven research, action research as a methodological approach and a way to address societal challenges, and the importance of considering the research ecosystem. In addition, some advantages (funding, reputation and legitimacy) and barriers (resources and publication) of responsible research are explained.

Practical implications are described. Conducting responsible research is oriented toward identifying real practical implications proposed and validated by the tourist community instead of being proposed solely by the researchers.

This paper emphasizes the need to work together with the tourist community and their stakeholders to enhance the real societal impact of academic research in tourism and hospitality management.

The authors would like to raise a self-critical debate for the future enrichment of research in the tourism industry. Research in this industry can contribute to solving significant societal problems. Responsible research can help scholars to be part of the solution to these challenges, working together with different tourism stakeholders.

A number of hospitality businesses are understaffed and are experiencing severe labor shortages, in various contexts. In many cases, hotels and restaurants are finding it difficult to retain and recruit motivated employees. In this light, this research uses key constructs related to the self-determination theory and integrates them with a responsible human resources management (HRM) measure, to investigate the antecedents of organizational commitment. The underlying objective of this study is to shed light on employee psychology and on responsible organizational behaviors in the hospitality industry.

Primary data were captured through an online questionnaire distributed via popular LinkedIn groups that represent hospitality employees. A composite-based structural equations modeling approach was used to confirm the reliability and validity of the chosen factors and to shed light on the causal paths of this contribution’s proposed model.

The results indicate that there are highly significant direct and indirect effects in this study, particularly between extrinsic motivations – organizational commitment and between responsible HRM – organizational commitment. These relationships are mediated by intrinsic motivations.

This contribution advances a robust responsible organizational behavior model comprising responsible HRM, extrinsic rewards, intrinsic motivation and organizational commitment.

This research implies that practitioners ought to incentivize and reward hardworking employees, in a commensurate manner, to offer them great working environments as well as appropriate conditions of employment, to enhance their loyalty, minimize turnover rates and to attract promising talent.

This empirical study incorporates a responsible HRM construct with extrinsic and intrinsic motivations. It confirms that they are significant antecedents of organizational commitment. Unlike previous research, this contribution focuses on employee psychology as well as on strategic organizational behaviors during a time when tourism businesses are experiencing an increase in demand for their services, in the aftermath of the COVID-19 pandemic. It raises awareness on the industry’s perennial challenges in attracting and retaining employees.

许多酒店业都面临劳动力短缺。一些酒店和餐馆人手不足。在许多情况下, 他们发现很难留住和招聘有积极性的员工。有鉴于此, 本研究使用与自决理论 (SDT) 相关的关键结构, 并将它们与负责任的人力资源管理 (HRM) 措施相结合, 以调查员工的组织承诺。

主要数据是通过代表酒店员工的热门 LinkedIn 群组分发的在线问卷获取的。利用基于复合材料的结构方程建模方法来确认所选因素的可靠性和有效性, 并阐明该模型的因果路径。

结果表明, 本研究中存在非常显着的直接和间接影响, 特别是在外在动机 - 组织承诺和负责任的 HRM - 组织承诺之间。这些关系由内在动机调节。

这项研究表明, 从业者应该以相称的方式激励和奖励勤奋的员工, 为他们提供良好的工作环境和适当的就业条件, 培养人力资源的忠诚度, 尽量减少他们的离职率, 并吸引有前途的人才。

这一贡献推进了一个强大的负责任的组织行为 (ROB) 模型, 包括负责任的人力资源管理、外在奖励、内在动机和组织承诺。

据作者所知, 没有其他研究将负责任的 HRM 结构与外在和内在动机结合起来, 并将它们视为组织承诺的重要前因。与之前的研究不同, 这篇文章的重点是在冠状病毒 (COVID-19) 大流行之后旅游企业对其服务的需求增加期间的员工心理以及组织行为。它提高了人们对该行业在吸引和留住员工方面长期存在的挑战的认识。

Una gran parte de las empresas hosteleras carecen de personal suficiente y experimentan una grave escasez de mano de obra, en diversos contextos. En muchos casos, los hoteles y restaurantes tienen dificultades para retener y contratar a empleados motivados. En vista de ello, esta investigación utiliza constructos clave relacionados con la teoría de la autodeterminación (TAD) y los integra con una medida de gestión responsable de los recursos humanos (GRH), para investigar el compromiso de la organización de los empleados de hostelería.

Los datos primarios se obtuvieron mediante un cuestionario en línea distribuido a través de grupos populares de LinkedIn que representan a empleados de hostelería. Se utilizó un enfoque de modelización de ecuaciones estructurales basado en compuestos para confirmar la fiabilidad y validez de los factores elegidos y arrojar luz sobre las vías causales del modelo propuesto en esta contribución.

Los resultados indican que en este estudio existen efectos directos e indirectos altamente significativos, en particular entre las motivaciones extrínsecas - el compromiso de la organización y entre la GRH responsable – el compromiso organizacional. Estas relaciones están mediadas por las motivaciones intrínsecas.

Esta contribución avanza un modelo robusto de Comportamiento Organizacional Responsable (ROB) que comprende la GRH responsable, las recompensas extrínsecas, la motivación intrínseca y el compromiso de la organización.

Esta investigación implica que los profesionales deben incentivar y recompensar a los empleados más trabajadores, de forma proporcionada, para ofrecerles entornos de trabajo idóneos, así como condiciones de empleo adecuadas, con el fin de aumentar su lealtad, minimizar las tasas de rotación y atraer a talentos prometedores.

Este estudio empírico incorpora un constructo de GRH responsable con motivaciones extrínsecas e intrínsecas. Confirma que son antecedentes significativos del compromiso de la organización. A diferencia de investigaciones anteriores, esta contribución se centra en la psicología de los empleados, así como en los comportamientos organizativos estratégicos en un momento en el que las empresas turísticas están experimentando un aumento de la demanda de sus servicios, tras la pandemia del coronavirus (COVID-19). Asimismo, sensibiliza sobre los retos perennes de la industria a la hora de atraer y retener a los empleados.

The heritage and tourist attractiveness of Heritage Cities have aroused interest in establishing mechanisms to enhance their value based on the development of sustainability policies. The socioeconomic and socioenvironmental valuation of these heritage sites has become a necessary tool for decision-making.

Following the recommendations of International Council on Monuments and Sites – ICOMOS, this paper proposes a series of indicators and an exploratory model to define the factors that contribute to their valuation. Following the partial least squares structural equation modelling methodology, information was obtained from 363 intramural residents in the three Heritage Cities that currently have management plans in Spain.

The results show the importance of specifying indicators of sustainable mobility and socioeconomic and socioenvironmental sustainability for an adequate valorisation of heritage sites.

To this end, it is necessary to follow the guidelines of international bodies such as ICOMOS in relation to the management plans.

The study explores the possibility of developing a valid scale for integrated management of heritage sites to bring a holistic approach to heritage properties' conservation practices.

The study followed the exploratory sequential method. An in-depth interview was adopted for exploring indicators, and a questionnaire survey was administered for descriptive analysis.

Cultural resources conservation strategies have been analyzed from a tourist, local communities and stakeholder's perspective with local-specific indicators. The study indicates that a multi-dimensional approach that integrates tourists, local communities and other stakeholders-based indicators can be developed at the destination level for the integrated management of heritage properties. Tourist-centric, local community-specific and stakeholder-oriented approaches could act as catalysts for more pragmatic conservation practices in the local areas based on the site-specific indicators.

The study is limited to lesser-known heritage sites located in the southern provincial states of India. The technical conservation strategies on the structure and architecture are not part of the study. Theoretical implications on the study of this kind can contribute to the literature as it throws light on future studies seeking local-centric conservation and management practices of heritage sites hitherto less explored in the domain of conservation science. The scale provides insight into the appropriate form of intervention that the local communities, tourists and other stakeholders can do at the heritage sites, hence the possibility of garnering the attention of other discipline strivings towards the conservation of heritage sites and to apply along with other relevant variables. It is expected that the study might expedite the knowledge accumulation in conservation science.

The scale can be used in a similar context for the integrated management of heritage sites. The study can assist the policymakers and planners in seeking the support of stakeholders, local communities and tourists for the implementation of heritage conservation and management programs. Such a local-centric management strategy promoting responsible consumption and production could contribute to SDG 12. Further, the study can also contribute towards SDG 11.4, which calls for strengthening the effort to protect and safeguard cultural and natural heritage. This scale can be a tool for destination management organizations (DMOs) to understand the level of intervention of local communities, tourists and other stakeholders at the heritage site.

The integrated management approach of heritage conservation immensely helps the lesser-known heritage sites the world over as such structures are out of the focal point of government funding and other conservation efforts. The synergy of the integrated approach could protect lesser-known unfunded heritage sites, and thereby, the cultural reflections of the community concerned can be made available for future visitors’ consumption.

The study attempted to understand the conservation approaches for lesser-known heritage sites with the support of both demand and supply-side stakeholders. Such a collaborative approach is the first of this kind in the conservation of heritage sites in India.

The case examines the development and launch of an exchange-traded fund (ETF) based on JUST Capital's socially responsible corporate ranking methodologies. The case provides a market overview of Environment, Social, and Corporate Governance (ESG) and socially responsible investing (SRI), what has driven growth in those areas worldwide, and several best-practice investment approaches. Following the overview, the case describes the founding and development of JUST Capital, explores JUST Capital's ranking methodologies, and presents the decision point faced by the CEO: requisite selection of one of three strategies in order for JUST Capital to generate “self-sustaining” revenue.

Due to globalization and digitalization, the world of work is undergoing comprehensive change. These trends are challenging management accounting (MA) and pressuring individuals and organizations to change. The literature postulates a replacement of traditional organizational careers by “new” career models characterized by dynamism and flexibility. However, the state of the art on careers in MA lacks empirical evidence and has disparate research interests.

In this study, the authors investigate the status quo of careers in MA, key influencing factors and assumed change in such careers. To do so, the authors conducted a quantitative empirical study, based primarily on the careers of 83 graduates of a department offering a MA major at a German-speaking university. Nine qualitative empirical interviews supplement the quantitative findings.

The authors’ findings indicate that while MA careers are changing, the characteristics of the profession are continuing to concur with the traditional organizational understanding of careers. Accumulated professional experience is the key factor to achieving a management position although management accountants tend to become more dynamic in terms of career paths and career understanding. Thus, employment in various functional areas opens new career paths in MA.

The methodology of analysing quantitative and empirical cross-sectional data and the resulting final sample size is too small to guarantee robust statistical inference. Moreover, further interviews would lead to greater data saturation.

The study sheds light on the under-researched question of how careers in MA proceed and develop. This could be of interest for practitioners working with management accountants such as personnel consultants.

This study contributes to the field through its comprehensive consideration of careers in MA in this changed context, thus providing new insights for academia and business practice.

Business has a critical part to play in transforming the global economy and society to achieve sustainable development. Many granular sustainability accounting and management tools have been offered. To systematize these piecemeal developments, this paper aims to develop a framework for analysis of the potential role of sustainability management accounting (SMA). The key challenge addressed is how SMA could be extended to support future-oriented, long-term, pro-active management of multiple issues to contribute towards strong sustainable development at the macro-economy level.

This conceptual paper examines SMA within a multi-level, context-action-transformation framework which can move organizations and society towards sustainability. Based on normative stakeholder theory, including concern for mainstreaming marginalized stakeholders, the paper discusses the role of SMA and how it can contribute necessary information to sustainable development of the company and beyond its boundaries.

Guided by a SMA framework linking context, action and transformation and normative stakeholder theory, which considers all stakeholders, the paper shows how the present lack of progress towards macro-level sustainable development can be addressed. This requires a focus on measuring and assessing positive impacts and forward-looking, long-term and proactive management of multiple sustainability issues as typified by the Sustainable Development Goals (SDGs).

The paper distinguishes between two aspects of SMA – a focus on reducing unsustainability and a focus on transformations towards sustainability. It is observed that there is insufficient emphasis on the latter at present if SMA is to provide comprehensive support to achieving the SDGs. A set of supportive tools is presented as a guide to practice and future developments.

The paper considers how SMA can enable and support transformations towards sustainability at the macro- and meso-level. Different transformational challenges and opportunities are discussed. In particular, the need to balance consideration of time, proactivity and multiplicity, as highlighted in the SDGs, is identified as the central way forward for SMA.

This paper explores project managers' (PMs') role in contributing to and achieving sustainability within construction projects, particularly focusing on Sustainable Development Goal (SDG) 11.

Semi-structured interviews were conducted with 15 PMs working with construction firms in the UK. Thematic analysis was also performed on the qualitative data retrieved using the NVivo software.

The study’s findings revealed that PMs working on construction projects considered various sustainable construction processes in attempts to solve problems with traditional construction technology. Furthermore, it was revealed that the PM’s role was key in achieving the SDGs in general and SDG 11 in particular through the process of perfecting the client brief, ensuring the client’s financial stability and creating an environment of teamwork. In terms of specific competencies, sustainability leadership and sustainable innovative capability were revealed to suggest that a PM is the leader of change.

The study highlights the essential role of the PM in delivering sustainable construction projects as part of the drive to achieve SDG 11. The study impacts the construction industry in developing strategies and training programs that build PMs' competencies and skills for contributing to the world we want.

This study aims to analyse the influence of digitalisation on the management control function of small and medium-sized enterprises (SMEs). In particular, it aims to illuminate how digitalisation influences management control elements, organisation and roles/competencies and to identify obstacles to digitalisation of management control in SMEs and measures taken to overcome them.

The study is based on guideline-supported expert interviews conducted with 14 financial managers from SMEs in Germany, Austria and Switzerland.

This study reveals the influence of digitalisation on management control elements, organisation, and roles/competencies. The automation and standardisation of management control processes result in new elements for management control, such as strategic support for management. In addition, the increased availability and transparency of data enable the use of instruments within a company that allow for quick analyses of the company's development. Digitalisation leads to the integration of management control into the corporate network and, thus, a change in the organisation of management control. It also triggers the expansion of management control competencies, especially IT competencies. A shortage of internal digitalisation resources, unclear corporate roadmaps, and a lack of managerial experience loom as central challenges for digitalising the management control function. Measures derived from the interviews can help SMEs overcome the obstacles to the digitalisation of management control.

This research is the first interview-based study of the impact of digitalisation on management control in SMEs, potential obstacles to that digitalisation, and measures to overcome those obstacles. Thus, it contributes to the emerging debate on factors that may explain why SMEs lag in terms of the digitalisation of their internal processes.

This study aims to investigate how sustainability and ethics are being addressed both by the literature and companies. Furthermore, it seeks to identify the specific strategies that these companies use to foster ethical behaviour and promote sustainability in their business operations.

The study entails a bibliometric analysis and a set of case studies from a sample of companies working in different industry sectors. Based on these tools, it analyses whether – and how – enterprises are placing an emphasis on sustainability and ethics as part of their businesses. In addition, the selected companies' unethical practices or socially irresponsible corporate activities were investigated and presented.

The findings suggest that using an ethics perspective can be a valuable tool in improving the accuracy and correctness of business decision-making. In addition, the paper has identified the fact that sustainability standards can be used to improve customer satisfaction as many important issues are addressed. Finally, the paper highlights the importance of ethical considerations when designing and implementing sustainability standards at enterprises and the need for regulatory guidance in this regard.

The paper addresses the need for studies on how sustainability and ethics are being discussed by both the literature and companies. The paper presents some elements that can be used as possible corporate indicators for a wider implementation of sustainability and ethics objectives in enterprises.