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Article
Publication date: 10 October 2023

Miguel Melo, Guilherme Gonçalves, Filipa Jorge, Nieves Losada, Luís Barbosa, Mário Sérgio Teixeira and Maximino Bessa

This paper aims to generate knowledge of the impact of different virtual reality (VR) set-ups in tourism promotion regarding destination image, place attachment and behavioural…

Abstract

Purpose

This paper aims to generate knowledge of the impact of different virtual reality (VR) set-ups in tourism promotion regarding destination image, place attachment and behavioural intention.

Design/methodology/approach

The paper presents a comparative study of the impact of different visualisation technologies (video, immersive VR and multisensory immersive VR) to promote tourism destinations. The study’s dependent variables are destination image, place attachment and behaviour intention.

Findings

Results show that VR content impacts these variables. Multisensory immersive VR is the preferred content type for destination promotion. It is also evidenced that female participants scored each variable higher than male participants. Males reported higher scores on the video set-up for destination image and place attachment. Behavioural intention reported higher values in the video when compared to immersive VR in both sexes.

Practical implications

This paper concludes that there is a preference towards multisensory set-ups, which suggests that incorporating audiovisual and sensory elements can significantly enhance the effectiveness of VR experiences in attracting and engaging potential tourists.

Originality/value

The paper contributes to the scarce body of knowledge regarding the impact of different VR factors on tourism promotion, including the multisensory VR component.

研究目的

本文旨在探讨不同虚拟现实(VR)设备在旅游推广中对目的地形象、地方依恋和行为意图的影响, 并增加对此方面的认识。

研究方法

本文对不同可视化技术(视频、沉浸式VR和多感官沉浸式VR)在旅游目的地推广中的影响进行了比较研究。研究的依赖变量包括目的地形象、地方依恋和行为意图。

研究发现

研究结果表明, VR内容对这些变量有影响。多感官沉浸式VR是目的地推广的首选内容类型。研究还证明, 女性参与者在每个变量上的评分高于男性参与者。男性在视频设备上对目的地形象和地方依恋评分较高。无论是在男性还是女性中, 视频在行为意图方面的得分都高于沉浸式VR。

实践价值

我们得出结论, 人们更偏好多感官设备, 这表明将视听和感官元素纳入虚拟现实体验可以显著提高吸引和吸引潜在游客的效果。

研究创新

本文对不同虚拟现实因素对旅游推广的影响, 包括多感官VR组成部分, 做出了有益的贡献。

Open Access
Article
Publication date: 29 January 2024

Aziza Naz, Nadeem Ahmed Sheikh, Saleh F.A. Khatib, Hamzeh Al Amosh and Husam Ananzeh

The present research conducts a thorough review of published literature relevant to earnings management (EM) practices in family firms (FFs), utilizing the Scopus database…

Abstract

Purpose

The present research conducts a thorough review of published literature relevant to earnings management (EM) practices in family firms (FFs), utilizing the Scopus database, intending to identify potential directions for future research.

Design/methodology/approach

Through a systematic review, this study focuses on identifying and summarizing trends in publications over the years, the journal outlets, geographical contexts, research methodologies, the temporal evolution of theories and the specific constructs under investigation.

Findings

Earlier empirical studies suggest that corporate governance enhances integrity and transparency in FFs, thereby reducing EM practices. Contrarily, compliance with International Financial Reporting Standards (IFRS) seems to offer managers more opportunities for convenient EM rather than restricting such practices. Notably, corporate social responsibility (CSR) practices do not appear to mitigate EM practices consistently. The literature, however, reveals inclusive results and areas requiring deeper exploration for more definitive results. For instance, certain corporate governance mechanisms, such as family-specific social and cultural business characteristics, subjective measures of family businesses, behavioral approaches to family owners' decision-making and directors' personal, psychological and social factors, remain largely untested. Additionally, there is a notable research gap concerning the relationship between IFRS, capital structure and EM.

Originality/value

This study’s contributions lie in its comprehensive literature review, identification of research trends and gaps, and its potential to guide future research endeavors in the domain of EM practices in FFs.

Details

Journal of Business and Socio-economic Development, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2635-1374

Keywords

Article
Publication date: 2 January 2024

María Paula Florez-Jimenez, Alvaro Lleo, Ignacio Danvila-del-Valle and Gregorio Sánchez-Marín

This paper aims to narrow the gap caused by the lack of literature relating the three concepts of corporate sustainability, organizational resilience and corporate purpose in the…

Abstract

Purpose

This paper aims to narrow the gap caused by the lack of literature relating the three concepts of corporate sustainability, organizational resilience and corporate purpose in the context of corporations. A framework that explains how these three concepts are related and effectively merged for long-term corporate survival are proposed.

Design/methodology/approach

A systematic review is carried out. It is explained, first, initial search strategies to identify those documents that define each concept and to identify concepts with which each concept is associated. Subsequently, it is designed a search strategy combining all three concepts and their associated concepts to gather and analyze all the possible studies that have tried to connect these concepts. Finally, it is identified some gaps in the understanding of how these three concepts are related.

Findings

Results indicate that corporate sustainability, organizational resilience and corporate purpose merge to achieve long-term corporate survival. There exists a two-way relationship between these three variables. Findings also present gaps and future directions that should be addressed to foster an increase in knowledge about the relationships between corporate sustainability, organizational resilience and corporate purpose.

Originality/value

Nowadays, some authors endeavor to explain how aspects such as corporate sustainability, organizational resilience and corporate purpose are crucial in the dynamic environment facing corporations every day. Nevertheless, there needs to be more understanding of how these three concepts are related and effectively merged for long-term corporate survival. This paper contributes to the literature by closing this gap.

Details

Management Decision, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0025-1747

Keywords

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