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This paper aims to discuss the interplay between strategic management accounting (SMA) and three organizational change configurations: strategy, structure and restructuring. This explication occurs within a context that is characterized by organization restructuring and corporate strategy changes within Jordan Customs Organization (JCO).

This paper uses a qualitative research approach and presents an interpretive case study of the JCO public sector organization. To collect data, it uses methodological triangulation, which includes interviews, historical and statistical analyses, documents and archival records. It is informed by the theoretical lens of configurational theory and strategic typologies to interpret the influences of organizational change configurations on SMA as it relates to the interplay of strategy, structure and restructuring.

The study findings agree with the related literature that SMA practices have developed management accounting from important operational transactions to gain a more strategic orientation through integrating customers, human resources, processes and financial departments. This paper concludes that specific SMA techniques have been used for strategizing by organizations in the public sector, providing a valuable counterpoint to the private sector adaptation that has dominated SMA research. This study finds that organizational restructuring has also contributed to decentralization and delegation, which has led to the distribution of tasks and specialization in accounting departments. It also concludes that SMA may facilitate or delay organizational change configurations in JCO. SMA can play a significant role in ensuring that the institution learns in response to organizational changes. On the contrary, this paper also concludes that organizational practices led to changes in SMA rules and routines.

A general criticism of case-study methods is that they lack rigor and provide little basis for generalization. First, case studies tend to be specific and individual, posing significant issues regarding generalization. Therefore, several comparative case studies involving various organizations should be conducted to ascertain if these practices have become more commonplace, especially in the public sector. Second, considering the nature of a government entity and the sensitivity of the information that required confidentiality, certain strategizing imperatives could not be directly examined, such as meetings between top management to make important decisions of strategic significance. This paper has important implications because it highlights the shortcomings of a supercilious singular relationship between strategic choices and the design of SMA practices.

This paper contributes to the growing literature by focusing on the relationship between SMA and three organizational change configurations: strategy, structure and restructuring. This paper is informed by the configuration theory perspective commonly used in accounting research. The empirical evidence in this study is provided in an SMA field, where empirical research is needed to be comparable with traditional accounting practices.

The goal was emancipatory, to characterise and dislodge oppressive management practices, to allow for the possibility of seeking an alternative organisational construction free of postcolonial/subaltern subordination and discrimination in a local, well-documented narrative.

The study was informed by a postcolonial/subaltern perspective and drew on the employment experience of an Aboriginal woman, Canada’s first Indigenous Dean of a law school. The researcher employed a combination of case study and critical discourse analysis with the aim of advancing rich analyses of the complex workings of power and privilege in sustaining Western, postcolonial relations.

The study made several conclusions: first, that the institution, a medium-sized Canadian university, carefully controlled the Indigenous subaltern to remake her to be palatable to Western sensibilities. Second, the effect of this control was to assimilate her, to subordinate her Indigeneity and to civilise in a manner analogous to the purpose of Indian residential schools. Third, that rather than management’s action being rational and neutral, focused on goal attainment, efficiency and effectiveness, it was an implicit moral judgement based on her race and an opportunity to exploit her value as a means for the university’s growth and status.

Through a postcolonial/subaltern perspective, this study demonstrated how management practices reproduced barriers to the participation of an Indigenous woman and the First Nations community that an organisation was intended to serve. The study demonstrated how a Western perspective – that of a university’s administration, faculty and staff – was privileged, or taken for granted, and the Indigenous perspective subordinated, as the university remained committed to the dispossession of Indigenous knowledge and values.

Academics recently identified a lack of research regarding who should guide interactions in virtual social networks when risks appear. Data shows that organizers are usually less active than other users in this context, which can lead to negative reactions among attendees. This research examines if and how virtual social network communication guided by an official source (vs a nonofficial source vs control group) reduces perceived crime risks and trust before the event, leading to lower ambivalence and higher intention to attend. The study was conducted in Colombia, a country where many individuals face this type of risk.

First-year university students (N = 210) from Colombia were invited to a “Welcome Cocktail”. Two weeks before the cocktail, they were divided into three groups (70 per condition) to receive information. In Group 1, participants were invited to be part of a WhatsApp group administered by one of the organizers. In Group 2, they participated in a WhatsApp group administered by a student. Group 3 was the control (i.e. no virtual communication established before the event). One week after the meeting, they were gathered again and answered a questionnaire, which measured perceived crime risk, trust, ambivalence and intention to attend.

Participants in the WhatsApp group administered by an official source perceived lower risk and higher trust in the organizers, which led to lower ambivalence towards the event and higher intention to attend it. The relationship between ambivalence and intention to attend is moderated by the nationality of the participants (locals vs foreigners), such as, at equal levels of ambivalence, foreigners show lower intention to attend the event.

This is the first study that compares different approaches on a virtual social network to reduce perceived crime risk in event management. The results present new findings on how the presence of an official source can mitigate this risk, and which potential attendees (i.e. locals vs foreigners) are especially benefited from it. The findings are particularly useful for managers in regions where attendees face crime risks every day, and might feel low trust towards public and private institutions, such as in Colombia.

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.

Solo travelling has been one of the rising types of travelling, especially after the pandemic. This study is focused on solo female travellers and aims to present a comprehensive literature review on solo travelling. For this aim, a detailed literature review is performed. The significance of this study lies in the recent developments in countries like Iran regarding women's rights, and it needs to be understood that women are powerful, and they can prove that by travelling solo. This study is aimed to contribute to women's empowerment because it is important to set various examples and pave the way for the next generations towards a more free, enlightened, conscious and modern future. As a segment, solo female travellers need to be characterised in terms of their demographics and motivations for solo travelling, and destinations should take precautions for their safety and security to be represented and promoted as a safe and modern location where the freedom of each individual is secured.