Search results

The authors investigate the varying impact of three categories of conflicting consumer reviews (i.e. conflicting opinions on attributes of a product item, conflicting ratings of an item and the intensity of conflicting reviews of an item) on the potential customers' perceived informativeness, which is expected to affect the perceived correct purchase.

To test their proposed hypotheses, the authors conducted an experiment using a 2 × 2 × 2 factorial design for each conflict type comprising two levels (low vs high).

The results of this study found that conflicting opinions on product attributes can enhance potential customers' perceptions of informativeness and subsequent correct purchase decisions while conflicting ratings and the intensity of conflicting reviews can diminish potential customers' perceptions of informativeness. In addition, conflicting ratings negatively moderate the effect of conflicting attributes on perceived informativeness such that the positive effect of conflicting attributes on perceived informativeness will be less prominent when conflicting ratings are present (vs absent).

While potential customers are browsing product descriptions, reviews and comments from other purchasers are also playing a role in influencing a potential customer's purchase decision. However, given the different experiences and temperaments of individuals, the subjective remarks and ratings of individuals are sometimes inconsistent or even conflicting, which can lead to confusion among potential customers. The authors categorize the positive or negative effects of the three conflicting reviews based on the two dimensions of ease of capture and product diagnosticity. The findings can help platforms optimize the display of product reviews to help potential customers make more accurate purchase decisions.

Sustainable tourism is becoming more popular all over the world. Eco-friendly (green) hotels are properties that are friendly to the environment and are becoming increasingly popular among green travellers. Electronic word-of-mouth is a technique of communicating with consumers in order to share their experiences, and it is a significant marketing tool for hotels. This paper aims to identify the main themes shared in online reviews by tourists visiting eco-friendly hotels, and which of these themes were associated with satisfaction and dissatisfaction ratings.

The research used qualitative content analyses to analyse 1,202 user-generated content of the top 10 hotels in UK shared by guests on an online platform.

The analyses revealed nine themes in descriptions of airline travel experiences. These are “hotel amenities”, “services”, “location”, “staff”, “eco” (eco-friendly activities), “value” and “recommend/revisit” (intentions). Negative comments are associated with the “bathroom”, “mattress”, “water”, “bed”, “price”, “shower”, “Wi-Fi” and “restaurant” concepts.

This study differs from previous research in which it aims to address a void in the literature on the shortcomings of research focused on finding the dominant themes expressed in online reviews by tourists visiting eco-friendly hotels, and it does so using data mining approach.

The objective of this paper is to extend the debate on audit quality in the less complex entity (LCE) context by analyzing comment letters submitted to the International Auditing and Assurance Standards Board (IAASB). The IAASB has drafted a new, stand-alone standard for audits of LCEs’ financial statements.

The Gioia method is utilized to conduct the qualitative analysis. This enables the material to shine and provide a comprehensive picture of the important aspects of the comment letters about the International Standard on Auditing (ISA) for LCEs. A content analysis of the 145 comment letters is conducted to identify the extent of the support for and the arguments against the new, stand-alone draft standard for audits of LCEs’ financial statements. In addition, this study considers how the comment letters describe the respondents’ views on audit quality in relation to the new standard. Finally, the tone of the comment letters and audit quality arguments is investigated.

The findings provide a useful framework of the most frequently used arguments supporting and opposing the ISA for LCEs. Within the themes identified, a wide variety of issues and concerns are discussed. The results reveal that the arguments in the comment letters are contradictory. For instance, when discussing audit quality, those interest groups that perceived many positive opportunities in the adoption of the ISA for LCEs thought that the audit quality would increase. Conversely, those interest groups that were skeptical about the success of the ISA for LCEs argued that the audit quality could be compromised by the general prejudice that the ISA for LCEs might be perceived as a lower-quality audit with fewer procedures.

This paper is, to the best of the authors’ knowledge, the first to examine the content of comment letters in the context of a new, stand-alone standard for audits of LCEs. The international audience can utilize the results in the context of the widely discussed issue of reducing LCEs’ auditing obligations. This study aims to contribute to the two streams of accounting literature concerning audit quality and political lobbying.

Globally, urban planners and decision makers are pursuing place-based initiatives to develop and enhance urban infrastructure to optimise city performance, competitiveness and sustainability credentials. New discourses associated with big data, Building Information Modelling, SMART cities, green and biophilic thinking inform research, policy and practice agendas to varying extents. However, these discourses remain relatively isolated as much city planning is still pursued within traditional sectoral silos hindering integration. This research explores new conceptual ground at the Smart – Natural City interface within a safe interdisciplinary opportunity space. Using the city of Birmingham UK as a case study, a methodology was developed championing co-design, integration and social learning to develop a conceptual framework to navigate the challenges and opportunities at the Smart-Natural city interface. An innovation workshop and supplementary interviews drew upon the insights and experiences of 25 experts leading to the identification of five key spaces for the conceptualisation and delivery at the Smart-Natural city interface. At the core is the space for connectivity; surrounded by spaces for visioning, place-making, citizen-led participatorylearning and monitoring.The framework provides a starting point for improved discussions, understandings and negotiations to cover all components of this particular interface. Our results show the importance of using all spaces within shared narratives; moving towards ‘silver-green’ and living infrastructure and developing data in response to identified priorities. Whilst the need for vision has dominated traditional urban planning discourses we have identified the need for improved connectivity as a prerequisite. The use of all 5 characteristics collectively takes forward the literature on socio-ecological-technological relationships and heralds significant potential to inform and improve city governance frameworks, including the benefits of a transferable deliberative and co-design method that generates ownership with a real stake in the outcomes.

This study reviews and discusses the accounting literature that analyzes the role of auditors and enforcers in the context of fraud.

This literature review includes both qualitative and quantitative studies, based on the idea that the findings from different research paradigms can shed light on the complex interactions between different financial reporting controls. The authors use a mixed-methods research synthesis and select 64 accounting journal articles to analyze the main proxies for fraud, the stages of the fraud process under investigation and the roles played by auditors and enforcers.

The study highlights heterogeneity with respect to the terms and concepts used to capture the fraud phenomenon, a fragmentation in terms of the measures used in quantitative studies and a low level of detail in the fraud analysis. The review also shows a limited number of case studies and a lack of focus on the interaction and interplay between enforcers and auditors.

This study outlines directions for future accounting research on fraud.

The analysis underscores the need for the academic community, policymakers and practitioners to work together to prevent the destructive economic and social consequences of fraud in an increasingly complex and interconnected environment.

This study differs from previous literature reviews that focus on a single monitoring mechanism or deal with fraud in a broadly manner by discussing how the accounting literature addresses the roles and the complex interplay between enforcers and auditors in the context of accounting fraud.

This research proposes to organise and distil this massive amount of data, making it easier to understand. Using data mining, machine learning techniques and visual approaches, researchers and managers can extract valuable insights (on guests' preferences) and convert them into strategic thinking based on exploration and predictive analysis. Consequently, this research aims to assist hotel managers in making informed decisions, thus improving the overall guest experience and increasing competitiveness.

This research employs natural language processing techniques, data visualisation proposals and machine learning methodologies to analyse unstructured guest service experience content. In particular, this research (1) applies data mining to evaluate the role and significance of critical terms and semantic structures in hotel assessments; (2) identifies salient tokens to depict guests' narratives based on term frequency and the information quantity they convey; and (3) tackles the challenge of managing extensive document repositories through automated identification of latent topics in reviews by using machine learning methods for semantic grouping and pattern visualisation.

This study’s findings (1) aim to identify critical features and topics that guests highlight during their hotel stays, (2) visually explore the relationships between these features and differences among diverse types of travellers through online hotel reviews and (3) determine predictive power. Their implications are crucial for the hospitality domain, as they provide real-time insights into guests' perceptions and business performance and are essential for making informed decisions and staying competitive.

This research seeks to minimise the cognitive processing costs of the enormous amount of content published by the user through a better organisation of hotel service reviews and their visualisation. Likewise, this research aims to propose a methodology and method available to tourism organisations to obtain truly useable knowledge in the design of the hotel offer and its value propositions.

Background: The study focuses on the challenges encountered during the distribution of food and face-mask items during the first COVID-19 lock-down by various relief supply chain actors.

Methods: Data were collected from forty (40) relief actors through online (via Zoom and telephones) and face-to-face interviews, between January 2021 to March 2021. Data was coded based on per-determined themes after which it was further processed using Atlas ti. v7.57 to generate patterns.

Results: The study established challenges related to needs identification, procurement, warehousing, transportation, handling, beneficiary verification, and last-mile distribution. Additionally, the media and politics coupled with the emergence of new actors and governance issues were part of the challenges identified.

Conclusions: The identified challenges were internal and external to the relief supply chain; hence actors could have control over some while others were beyond their control. The findings could inform practitioners and policymakers on what challenges are likely to affect their operations, especially during a pandemic, and design appropriate coping mechanisms.

In order to mitigate the effects of climate change, the UK government has set a target of achieving net zero greenhouse gas (GHG) emissions by 2050. Agricultural GHG emissions in 2017 were 45.6 million tonnes of carbon dioxide equivalent (CO₂e; 10% of UK total GHG emissions). Farmland hedgerows are a carbon sink, storing carbon in the vegetation and soils beneath them, and thus increasing hedgerow length by 40% has been proposed in the UK to help meet net zero targets. However, the full impact of this expansion on farm biodiversity is yet to be evaluated in a net zero context. This paper critically synthesises the literature on the biodiversity implications of hedgerow planting and management on arable farms in the UK as a rapid review with policy recommendations. Eight peer-reviewed articles were reviewed, with the overall scientific evidence suggesting a positive influence of hedgerow management on farmland biodiversity, particularly coppicing and hedgelaying, although other boundary features, e.g. field margins and green lanes, may be additive to net zero hedgerow policy as they often supported higher abundances and richness of species. Only one paper found hedgerow age effects on biodiversity, with no significant effects found. Key policy implications are that further research is required, particularly on the effect of hedgerow age on biodiversity, as well as mammalian and avian responses to hedgerow planting and management, in order to fully evaluate hedgerow expansion impacts on biodiversity.

While most efforts to combat climate change are focussed on energy efficiency and substitution of fossil fuels, growth in the built environment remains largely unquestioned. Given the current climate emergency and increasing scarcity of global resources, it is imperative that we address this “blind spot” by finding ways to support required services with less resource consumption.

There is now long overdue recognition to greenhouse gas emissions “embodied” in the production of building materials and construction, and its importance in reaching targets of net zero carbon by 2050. However, there is a widespread belief that we can continue to “build big”, provided we incorporate energy saving measures and select “low carbon materials” – ignoring the fact that excessive volume and area of buildings may outweigh any carbon savings. This is especially the case with commercial real estate.

As the inception and planning phases of projects offer most potential for reduction in both operational and embodied carbon, we must turn our attention to previously overlooked options such as “build nothing” or “build less”. This involves challenging the root cause of the need, exploring alternative approaches to meet desired outcomes, and maximising the use of existing assets. If new build is required, this should be designed for adaptability, with increased stewardship, so the building stock of the future will be a more valuable and useable resource.

This points to the need for increased understanding and application of the principles of strategic asset management, hitherto largely ignored in sustainability circles, which emphasize a close alignment of assets with the services they support.

Arguably, as the built environment consumes more material resources and energy than any other sector, its future configuration may be critical to the future of people and the planet. In this regard, this paper seeks to break new ground for deeper exploration.

Given the importance of the growing segmentation of ageing consumers and their increasing interaction with the Internet, digital marketing scholars are becoming more interested in this market. Prior research needs to pay more attention to this market in many contexts of digital marketing. This study aims to provide insights into ageing consumers’ content usage, content typology choices, and online brand advocacy (OBA).

Semi-structured interviews were applied, and 16 consumers from Southern Europe aged 55+ were included. The interviews were transcribed and examined following the principles of content analysis.

According to the research, older consumers display their usage and concerns regarding online content. They have different decision-making processes depending on whether they are purchasing products or services. Likewise, their choices of content typology vary based on the utilitarian or hedonic product category.

This study contributes to the literature by providing insights into this growing segmentation and proposing an OBA framework for older consumers related to content marketing. Finally, the study suggests that older consumers are passive online and active offline brand advocates.