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Taking a communication perspective, the paper explores management's rhetoric in profit warnings, whose sole purpose is to disclose unexpected bad news.

Adopting a close-reading approach to text analysis, the authors analyse three profit warnings of the now-collapsed Carillion, contrasting the rhetoric with contemporaneous investor conference calls to discuss the profit warnings and board minutes recording boardroom discussions of the case company's precarious financial circumstances. The analysis applies an Aristotelian framework, focussing on logos (appealing to logic and reason), ethos (appealing to authority) and pathos (appealing to emotion) to examine how Carillion's board and management used language to persuade shareholders concerning the company's adverse circumstances.

As non-routine communications, the language in profit warnings displays and mimics characteristics of routine communications by appealing primarily to logos (logic and reason). The rhetorical profiles of investor conference calls and board meeting minutes differ from profit warnings, suggesting a different version of the story behind the scenes. The authors frame the three profit warnings as representing three stages of communication as follows: denial, defiance and desperation and, for our case company, ultimately, culminating in defeat.

The research is limited to the study of profit warnings in one case company.

The paper views profit warnings as a communication artefact and examines the rhetoric in these corporate documents to elucidate their key features. The paper provides novel insights into the role of profit warnings as a corporate communication vehicle/genre delivering bad news.

The Euro-centric nature of dark tourism research is limiting the perspective and restricting the scope of contemporary theory. Hence, this paper aims to explore how dark tourism consumption differs in a society apart from the Anglo/Eurosphere. This is done by testing Stone and Sharpley’s (2008) thanatological framework in Mexico, a country whose residents are renown for having a unique perspective on death, to assess whether Mexican dark tourism consumers undergo a similar, or different, thanatological experience to that proposed in the framework.

The study adopts a qualitative approach in the form of a case study. The opinions of Mexican dark tourism consumers were gained by using the technique of semi-structured interviewing in four separate dark tourism sites within Mexico City, with coding serving as the form of analysis.

The findings show that due to the non-existence of an absent/present death paradox in Mexican society, the research participants experienced a thanatological process that contrasts with those from Western societies, which indicates that the thanatological framework is unsuitable in the context of Mexican dark tourism. At the same time, the study contests the common perception that Mexicans have a jovial familiarity with death, and demonstrates that in this case the thanatological process confirmed an acceptance of death, rather than any kind of intimacy.

The research is valuable in that it is a response to recent calls for research in geographical locations not previously considered in a dark tourism/thanatology context.

The purpose of this paper is to explore how Austrian public universities (APUs) respond to the challenge of maintaining academic freedom while complying with legal requirements and enhancing competitiveness by using Management Control Systems (MCSs). Specifically, it examines how APUs respond to the co-presence of academic, government and business logic.

The perspective of institutional logics as a theoretical lens and the framework of MCSs by Malmi and Brown (2008) serve to analyse how APUs respond to the existence of different institutional field-level logics. In-depth expert interviews from the perspective of APUs’ research management are conducted to identify the applied management control practices (MCPs) and APUs’ responses to the different institutional field-level logics.

This study identifies how academic, government and business logic are represented in field-level-specific MCPs and field-level-specific corresponding narratives. Reflecting upon APUs’ responses to the co-existence of academic and government logic, compliance or rather, selective coupling with government logic or decoupling from government logic became obvious.

To the best of the authors’ knowledge, this is the first study at higher education institutions representing academic, government and business logic in the applied MCPs in research management. The study reveals that APUs have developed specific responses and narratives regarding the existence of different institutional field-level logics.

Over the past decades, many health authorities and public policy experts have traditionally relied on indicators that are dependent on a nation's economy, its health-care infrastructure advancements, and superiority in biomedical sciences and technology to predict potential infection rates should a health pandemic occur. One such commonly relied-upon indicator was that of the Global Health Security (GHS) Index. However, the coronavirus disease 2019 (COVID-19) pandemic has shown how such variables prove to be inaccurate in predicting the infection rates during a global health pandemic. Hence, this paper proposes the utilization of socio-cultural behavioral traits to predict a country's COVID-19 infection rates.

This is achieved by proposing a model involving the classification and regression tree (CART) algorithm and a Poisson regression against the six selected cultural behavioral predictors consisting of individualism, power distance, masculinity, uncertainty avoidance, long-term orientation, and indulgence.

The results show that all the selected cultural behavioral predictors are significant in impacting COVID-19 infection rates. Furthermore, the model outperforms the conventional GHS Index model based on a means squared error comparison.

The authors hope that this study would continue promoting the use of cultures and behaviors in modeling the spread of health diseases.

The authors hope that their works could prove beneficial to public office holders, as well as health experts working in health facilities, in better predicting potential outcomes during a health pandemic, thus allowing them to plan and allocate resources efficiently.

The results are a testament to the fact that sociocultural behavioral traits are more reliant predictors in modeling cross-national infection rates of global health pandemics, like that of COVID-19, as compared to economic-centric indicators.

The purpose of this paper is to put forward the argument that New Zealand’s tourism industry generally fails to acknowledge the importance of the access market. Despite anecdotal evidence of the market’s value and strong legislation, New Zealand’s access market arguably remains underserviced and misunderstood. The current research sought to explore social and business rationales to support a future for accessible tourism in New Zealand, from the perspectives of its key stakeholders. It sought to uncover contemporary issues in the tourism industry, to examine the capacity and context for which issues can be addressed and overcome, to achieve a future for accessible tourism in New Zealand.

Under the interpretive paradigm, original, exploratory research was conducted. Semi-structured interviews were carried out with ten key New Zealand tourism industry stakeholders who agreed to participate in the research. Qualitative data were thematically analysed. The following five key themes inductively emerged from the data: “Accessibility as a human right: Developing a culture of accessibility”; “Accessible tourism: Good for business?”; “Bottom-up, market-led approach”; “Leadership from the top: Moving from apathy to action”; and “Meeting somewhere in the middle”. The five themes correspond to themes evidenced in the wider literature and present propositions for the future development of accessible tourism in New Zealand.

Findings revealed stakeholder opinions of an industry exemplifying minimal awareness and consideration for accessibility. Accessibility was perceived to be an issue of social change, requiring the achievement of a cultural shift where accessibility is envisioned as a cultural norm necessary for the future. Whilst top-down leadership and support were deemed pertinent, ownership and accountability were seen to be crucial at the lower, operational levels of the industry. A “meeting in the middle” was reported necessary to see the leveraging of a greater push towards accessibility and emphasising more prominently, what has been and can be done, moving forward into the future.

This paper provides original insights into the current and future scope of accessible tourism in New Zealand from the perspectives of its stakeholders. The key themes derived from the research assist knowledge for aligning the industry on a pathway towards achieving the necessary awareness and collaboration required in order to offer accessible tourism experiences to all.

This research aims to examine and understand the rationales and modalities behind the use of disclosure before, during and after a corporate governance scandal involving CPA Australia (CPAA).

Data beyond CPAA's annual reports were collected, such as news articles, media releases, an independent review panel (IRP) report, and the Chief Operating Officer's letter to members. These disclosures were manually coded and analysed through the word counts and word trees in NVivo. This study also relied on Norbert Elias' conceptual tool of power games among networks of actors – figurations – to model the scandal as a power game between the old Board, the press, concerned members, the IRP and the new Board. This study analysed the data to reveal a collective and in fieri power balance that changed with the phases of the scandal.

A mix of voluntary, involuntary, requested and absent disclosures was important in triggering, managing and ending the CPAA scandal. Moreover, communication and disclosure fulfilled a constitutive role since both: mobilised actors, enabled coordination among actors, contributed to pursuing shared goals and influenced power balances. Such a constitutive role was at the heart of the ability of coalitions of figurations to challenge and restore the powerful status quo.

This research introduces to accounting studies the collective and in fieri dimensions of power from figurational theory. Moreover, the research sheds new light on using voluntary, involuntary, requested and absent disclosures before, during and after a corporate crisis.