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The authors examine and compare accounting associations' identities in distinct segments of the accounting profession surrounding the 2014 merger of three Canadian accounting associations.

The authors conceive of accounting associations' magazine front covers as a setting for “identity performance” (i.e. a scenery through which identity dimensions are intentionally communicated to target audiences). The authors examine pre-merger and post-merger associations' identity performances that took place between January 2011 and December 2020 and identify 21 broad themes that the authors interpret in terms of identity logics (i.e. professionalism/commercialism) and audience focus (society/association members), underscoring (dis)similarities in identity performances pre- and post-merger.

The authors' analysis reveals distinct identity performances for the different segments of the pre-merger accounting profession and for the post-merger unified accounting association. Identity logics manifest differently: a commercial logic dominated for two of the associations and a professional logic dominated for the third. Identity fluidity was evident in the merged association's shift from commercial toward professional logic when the association ceased publishing one magazine and introduced a new one. Society rather than associations' members dominated as a target audience for all associations, but this focus manifested differently. Post-merger, identity performances continued to focus on society as the audience.

The authors highlight the Goffmanian identity performances (Goffman, 1959) taking place via accounting associations' magazines. The authors adopt a segment perspective (Bucher and Strauss, 1961) that demonstrates that commercialism does not trump professionalism in all segments of the profession. For the first time, the authors juxtapose identity logics (professionalism/commercialism) and targeted audiences to better understand how these facets of accountants' identities compare between segments.

Using a video revealing unhygienic practices in Chinese five-star hotels as the case study, this study aims to understand the impact of service failure online exposure on hotel revenue performance in terms of seriousness, magnitude and duration, as well as to identify the hotel-characteristics and hotel-responsiveness factors that influence revenue recovery.

This study uses the actual Revenue per Available Room data of ten hotels involved in the incident and five different market segments during 2016–2019. Event study method is used to investigate the effect of online exposure on hotel revenue performance.

This study confirms the significant negative effect of online exposure and that hotels take nearly nine months to fully recover. The results indicate that hotel size, hotel age and response strategy play an important role in reducing negative impacts. Moreover, this study reveals the dynamic spillover effects of online exposure on different hotel market segments. These effects change from a competitive to a contagious effect with a decrease in class ratings.

Low-class hotel managers should take effective actions to avoid possible negative spillovers from others’ service failure incidents. Hotel managers could consider the synergy of different strategies rather than a single response strategy to minimize losses.

This study theoretically broadens knowledge about the negative impact of online exposure on Chinese hotel revenue. Additionally, the findings examine the dynamic spillover effects on hotels in different segments. Furthermore, they extend the existing findings on the negative impact of online public opinion crises.

本研究以一段揭示中国五星级酒店不卫生行为的视频为案例, 旨在了解网上曝光的服务失败事件在严重程度、规模和持续时间方面对酒店收入绩效的影响, 并确定影响收入恢复的酒店特征和酒店回应因素。

本研究使用了2016–2019年期间10家涉及酒店和5个不同的细分市场的实际每间可用房收入（RevPARs）数据。采用事件研究法（ESM）来研究网上曝光对酒店收入绩效的影响。

本研究证实了网上曝光的显著负面效应, 酒店需要近9个月的时间才能完全恢复。结果表明, 酒店规模、酒店年龄和回应策略在减少负面影响方面发挥了重要作用。此外, 本研究还揭示了在线曝光对不同酒店细分市场的动态溢出效应。这些效应随着酒店星级的下降而从竞争效应变为传染效应。

低星级酒店管理者应采取有效行动, 避免其他酒店的服务失败事件可能带来的负面溢出效应。酒店管理者可以考虑不同策略的协同作用, 而不是单一的回应策略来减少损失。

本研究从理论上拓宽了关于网上曝光对中国酒店收入绩效的负面影响的知识。与此同时, 本研究的结果考察了不同细分市场的酒店的动态溢出效应。此外, 还扩展了现有的关于网络舆情危机的负面影响的研究结果。

Este estudio utiliza los datos reales de ingresos por habitación disponible (RevPAR) de 10 hoteles implicados en el incidente y cinco segmentos de mercado diferentes durante 2016-2019. Se utiliza el método de estudio de sucesos (ESM) para investigar el efecto de la exposición en línea en el rendimiento de los ingresos de los hoteles.

Utilizando como caso de estudio un vídeo que revela prácticas antihigiénicas en hoteles chinos de cinco estrellas, este estudio pretende comprender el impacto de la exposición online de fallos en el servicio sobre el rendimiento de los ingresos hoteleros en términos de gravedad, magnitud y duración, así como identificar las características y los factores de respuesta del hotel que influyen en la recuperación de los ingresos.

Este estudio confirma el importante efecto negativo de la exposición online, tardando los hoteles casi nueve meses en recuperarse totalmente. Los resultados indican que el tamaño del hotel, su antigüedad y la estrategia de respuesta desempeñan un papel importante en la reducción del impacto negativo. Además, este estudio revela los efectos indirectos dinámicos de la exposición online en diferentes segmentos del mercado hotelero. Estos efectos cambian de un efecto competitivo a un efecto contagioso con una disminución de las calificaciones de la categoría o clase hotelera.

Los revenue managers de los hoteles de categoría baja deberían tomar medidas eficaces para evitar posibles repercusiones negativas de los fallos en el servicio de otros hoteles. Los directores de hotel podrían considerar la sinergia de diferentes estrategias en lugar de una única estrategia de respuesta para minimizar las pérdidas.

Este estudio amplía teóricamente los conocimientos sobre el impacto negativo de la exposición online en los ingresos de los hoteles chinos. Además, los resultados examinan los efectos indirectos dinámicos en hoteles de diferentes segmentos. Además, amplían los resultados existentes sobre el impacto negativo de las crisis de opinión pública online.

This study proposes a hierarchic segmentation that develops a tree-based classification model and classifies the cases into groups. This allows for the definition of e-commerce user profiles for each of the groups. Additionally, it facilitates the development of actions to improve the adoption of the online channel that is in such high demand in the current pandemic COVID-19 context.

Regarding the created segments, two extreme segments stand out due to their marked differences and high volume. Segment 3 with 23% of the sample is the group with the most predisposition to use the online channel and is characterised by a high level of trust, more habitual use in comparison with other groups and the belief that its use implies high performance, which indicates they believe it to be useful, quick and helpful for more an effective shopping experience. The other extreme is found in segment 7. This group makes up 17.7% of the total and is the most reluctant to use the online channel. These users are characterised by the complete opposite: they have a low level of trust in this channel. However, the effort expectancy is low, i.e. they consider that the adoption of the online channel does not involve many difficulties in its learning and use. Nevertheless, they use it less regularly than the others.

Based on the conclusions reached in this study, in the current pandemic context in which consumer demand for online shopping channels for all types of products is on the rise, it is recommended that companies focus on the following aspects. It is essential to build trust with the user and show them the real benefits of e-commerce, how it would improve their life and why they should use it. Additionally, it is vital that the user perceives it as an easy procedure that does not require a significant learning curve. Other fundamental aspects would be to reduce any uncertainty the user might have about the online shopping process, to make it as easy as possible, and to design a simple, intuitive and user-friendly interface. It is also recommendable to manage data usage efficiently. To do so, the authors recommend asking the user for the least amount of information possible, offering a data protection policy and assuring them that their information will not be misused nor shared with third parties. All of this provides a series of facilities to modify the online shopping habits of users.

As in most of the research, this study presents a series of limitations that should be debated and that could open future lines of investigation. Firstly, regarding the sample used that was limited to two neighbouring countries with similar profiles a priori; it would be necessary to compare their possible cultural differences according to Hofstede's dimensions as well as increase the number of European countries being analysed to reach a more generalised conclusions. Secondly, the variables used are a combination of those derived from the UTAUT2 model and others suggested in the literature as decisive in technology adoption by users, in this sense other theories and variables could be incorporated to complete a more holistic model.

This work contributes in a general way to (1) analysing the intention to use e-commerce platforms from a set of antecedents previously defined by their importance, after a period of economic and social restrictions derived from the pandemic; (2) determination of customer segments from the classification made by the CHAID analysis; (3) characterisation of the previously defined segments through the successive divisions that were proposed in the analysis carried out.

Other fundamental aspects would be to reduce any uncertainty the user might have about the online shopping process to make it as easy as possible, and to design a simple, intuitive, and user-friendly interface. It is also recommended to manage data usage efficiently. To do so, the authors recommend asking the user for the least amount of information possible, offering a data protection policy, and assuring them that their information will not be misused or shared with third parties.

The results obtained have allowed us to establish predictive and explanatory models of the behaviour of the segments and profiles created, which will help companies to improve their relationships with online customers in the coming years.

本研究擬提出一個會發展基於樹的分類模型、以及會把案例歸入不同的類別的層次細分。這讓我們能為每個類別考慮到電子商務用戶輪廓的定義和解釋；這亦促進我們優化採用在線渠道的發展工作,而在線渠道於現時2019冠狀病毒病肆虐的情況下,實在供不應求。

就創設的細分而言,兩個極端的細分因其明顯的差別和大批量而顯得突出。佔樣本百分之二十三的細分3是擁有最大使用在線渠道傾向的細分,而細分3的特徵包括他們對在線渠道呈高信任度,比其他類別更習慣地使用,以及其相信使用在線渠道會帶來更高的績效,這表示他們相信使用在線渠道是有效的,是快捷的,是可幫助帶來成功的購物體驗的。另外的極端在細分7內發現。這類別佔整體的百分之十七點七,而他們是最不願意使用在線渠道的類別。這類別的特徵和前述的剛剛相反：他們對在線渠道的信任程度是低的,唯其努力期望是低的,也就是說,他們認為使用在線渠道是不會涉及很多在學習上或在實際應用上的困難。即使是這樣,他們較其他人卻較少使用在線渠道。

基於研究的結論,我們的建議是：於目前大流行肆虐期間,消費者對於以在線渠道網購各類商品的需求不斷增加,企業應聚焦以下的範疇：企業必須建立消費者對電子商務的信心,並為他們展示電子商務的真正好處；企業也必須使消費者明瞭電子商務如何能改善其生活,以及他們為何要使用電子商務。更重要的是使消費者覺得使用電子商務是輕而易舉的,又不涉及陡峭的學習曲線。凡此種種,就成為消費者改變其網上購物習慣的動力和誘因。至於其他基本的考慮,包括減輕消費者對使用電子商務的不確定情緒,使電子商務易於使用,以及設計一個簡易的、憑直覺能知曉的、方便使用的介面。另外,值得推薦的是、數據使用情況須有效地管理。為此,我們建議應儘量向使用者索取最低限度的資料,為他們提供資料保護政策,保證他們的資料不會被濫用或與第三者分享。

與其他大多數的研究一樣,本研究展現了一系列值得辯論的局限,而這些局限或許會開展未來研究的領域。首先,考慮到使用了一個局限於兩個以因及果演繹而成的、概況相似的相鄰國家為樣本,我們或許需要根據霍夫斯泰德文化維度理論對這兩個國家進行比較,以瞭解它們的文化差異；另外,為求能達致可普遍適用的結論,我們也需把被分析的歐洲國家的數目增加。其次,被使用的變數是兩組變數的組合,他們是從UTAUT2模型中取得的變數,以及在有關的文獻裡,就技術採用而言、使用者認為是重要的變數。就此而言,若其他的理論和變數能被包含其中,則達致的模型將會是一個更為整體的模型。

本研究就一般而言有以下的貢獻：(一) 、 在因大流行病而引起的經濟和社會限制實施時期後,研究人員分析人們如何從一套過去被認定是電子商務平台的重要前身而選擇使用電子商務平台,本研究對這方面的分析作出了貢獻；(二) 、本研究幫助確定從透過CHAID分析而來的分類中得到的顧客細分；(三) 、本研究透過進行連續分解、幫助歸納過去被認定的細分的特徵。

企業必須建立消費者對電子商務的信心,並為他們展示電子商務的真正好處；企業也必須使消費者明瞭電子商務如何能改善其生活,以及他們為何要使用電子商務。更重要的是使消費者覺得使用電子商務是輕而易舉的,又不涉及陡峭的學習曲線。凡此種種,就成為消費者改變其網上購物習慣的動力和誘因。至於其他基本的考慮,包括減輕消費者對使用電子商務的不確定情緒,使電子商務易於使用,以及設計一個簡易的、憑直覺能知曉的、方便使用的介面。另外,值得推薦的是、數據使用情況須有效地管理。為此,我們建議應儘量向使用者索取最低限度的資料,為他們提供資料保護政策,保證他們的資料不會被濫用或與第三者分享。

本研究所得的結果,讓我們可以建立多個模型、以預測並解說有關的市場部分的行為和被創建的消費者簡介,這會幫助企業改善它們今後與網上顧客的關係。

This study explores the short- and medium-term effects generated by the Milan Expo 2015, adopting a microeconomic approach. The focus is on the hospitality sector. The study embraces nine years, identifying three intervals: pre- (2011–2014), during- (2015) and post-Expo (2016–2019). The time span does not include the Covid-19 pandemic period, which started in 2020. The dataset is composed of daily data. Three research questions are explored. First, an overall evaluation of the short- and medium-term effects is performed. Second, the seasonal effects are measured. Finally, the impacts for different classes of hotels are considered. The findings are supportive for the legacy generated by the Milan Expo. The results confirm the ability of the Milan Expo to strengthen the leisure segment. Positive results have been observed for all classes of hotels, relevantly augmenting the real revenue per available room (RevPAR). Luxury hotels achieved the highest increase of RevPAR, while economy class hotels registered the highest percentage of increase of RevPAR.

In today's world, retailers must embrace technological devices to provide fluid, convenient and complete customer experiences. Therefore, combining the offline and online spaces into a single strategy becomes essential, representing a significant opportunity for retailers to improve customer experience. Therefore, this study aims to explore and compare the importance of digital elements in an omnichannel experience by companies in the luxury and non-luxury segments.

The research offers a model to explore and compare the omnichannel strategies that brands use, considering six dimensions that cover recent technological advances, thus offering a complete experience to their customers. A multiple case study was selected based on a sample of six international companies from two different price segments (luxury and non-luxury).

The data collected allowed the authors to verify the presence of some dimensions, even though some had little evidence. Nevertheless, the dimensions connectivity, innovativeness and flexibility (only in luxury segment companies) were not present. Overall, and even though they present just little evidence, the results showed that retailers for the luxury segment invest more in delivering digital experiences within omnichannel strategies than the non-luxury ones.

This study improves the existing knowledge of omnichannel retailing. By analysing and comparing the omnichannel experiences, companies can identify areas for improvement and enhance the overall customer journey. Additionally, the model allows managers to compare and re-evaluate their omnichannel strategies with other competitors to gain competitiveness in an ever-evolving market.

The purpose of this paper, intended primarily for practitioners, is to demonstrate how features of psychological capital (PsyCap) may be combined with manager efforts to collaborate with an employee on an action learning project. In reciprocal action learning, manager and employee create a partnership to learn, achieve work-focused goals and advance their relationship. Initiatives aimed at positively stimulating employee assets and psychological or behavioral attributes can overlay the action learning process.

A narrative synthesis was used to examine three sources of empirical research from organizational psychology and human resource management: reciprocity, action learning and PsyCap. Information was integrated to create a guide, a model for managers for use in considering options about how to structure employee and self-learning, as well as options for use in stimulating employee assets and PsyCap.

The approach presented may serve as a practical guide for manager consideration. Research identifies several types of behaviors and activities intended to positively stimulate and reinforce the learning of both participants. The literature on PsyCap offers many initiatives for a manager to consider in assisting an employee to develop talent and positive attitudes. Such efforts have to be carefully tailored to the individual employee, the tasks at hand and the manager’s own learning needs.

The value of action learning is supported by a relatively large research base. The significance of PsyCap also has substantial support. Innovatively, this paper offers guidance to a manager in consideration of combining the attributes of both concepts to maximize positive effects on learning, personal growth, skill development and work achievement.

The purpose of this paper is to introduce a double-stator switched reluctance machine (DS-SRM) for electric vehicles (EVs) and to propose multi-mode operations for this machine.

Analysis of flux linkage distributions and torque characteristics using finite element method (FEM). Building a dynamic simulation model based on electromagnetic characteristics, mathematical equations and mechanical motion equations of the DS-SRM drive system. The paper proposes multi-mode operations (inner-stator excitation mode, outer-stator excitation mode and double-stator excitation mode) based on motor working regions. It also conducts simulation and experimental results to verify the effectiveness of the proposed multi-mode operations strategies and control schemes.

There is almost no electromagnetic coupling between the inner and outer stators due to the specially designed rotor structure and optimized windings polarity configuration. Analysis of flux linkage distributions and torque characteristics verified the independence of inner and outer stators. Proposal of multi-mode operations and corresponding control rules achieved the smooth switching between different modes.

The paper introduced the DS-SRM for EVs and proposed multi-mode operations, along with control rules, to optimize its performance. The specially designed rotor structure, optimized winding polarity configuration, and the proposed multi-mode operations contribute to the originality of the research.

This study aims to examine the effects of product market competition (PMC) on analysts’ earnings forecast attributes, particularly forecast accuracy and dispersion. The authors also investigate whether investor protection moderates the relationship between PMC and forecast attributes.

The sample covers 49,578 firm-year observations from 38 countries. This study uses an ordinary least squares regression, a Heckman two-stage regression and an instrumental two-stage least squares regression.

This study finds that PMC is associated with higher forecast accuracy and lower dispersion. The results also show that investor protection enhances the effect of PMC on forecast accuracy and dispersion. These findings imply that countries with strong investor protection have a better information environment, as exhibited by the stronger relationship between PMC and analysts’ forecast properties.

The findings highlight the importance of strong governance mechanisms in both the country and industry environments. Policymakers, including government agencies and financial regulators, can leverage these insights to formulate regulations that promote competition, ensure investor protection and facilitate informed investment decisions.

This study advances our understanding of how PMC affects analysts’ earnings forecast attributes. In addition, it pioneers evidence of the moderating role of investor protection in the relationship between PMC and forecast attributes.

This study aims to analyze the relationship between the personal responsibility, the intrinsic knowledge of the norms and the knowledge of signs of money laundering of accountants.

The research was developed with responses from 381 Brazilian accounting professionals through a survey, statistically analyzed using structural equations.

The results indicate that personal responsibility directly affects the levels of intrinsic knowledge and knowledge about signs of money laundering; however, the different dimensions of knowledge were not related to each other.

From these results, organizations can clarify the individual about their responsibility, optimizing the use of training and mitigating costs, with greater sustainability and security for the organization, employees and business partners.

The results contribute to the construction and modeling of latent constructs on money laundering knowledge, with validity, reliability and statistical significance.

This research discusses and empirically explores the knowledge about money laundering of the accountants’, one of the main explanatory factors of whistleblowing in business.

The purpose of this study is to investigate the influence of enclosure shape on magnetohydrodynamic (MHD) nanofluidic flow, heat transfer and irreversibility in square, trapezoidal and triangular thermal systems under fluid volume constraints, with the aim of optimizing thermal behavior in diverse applications.

The study uses numerical simulations based on a finite element-based technique to analyze the effects of the Rayleigh number (Ra), Hartmann number (Ha), magnetic field orientation (γ) and nanoparticle concentration (ζ) on heat transfer characteristics and thermodynamic entropy production.

The key findings reveal that the geometrical design significantly influences fluid velocity, heat transfer and irreversibility. Trapezoidal thermal systems outperform square systems, while triangular systems achieve optimal enhancement. Nanoparticle concentration enhances heat transfer and flow strength at higher Rayleigh numbers. The magnetic field intensity has a significant impact on fluid flow and heat transport in natural convection, with higher Hartmann numbers resulting in reduced flow strength and heat transfer. The study also highlights the influence of various parameters on thermodynamic entropy production.

Further research can explore additional geometries, parameters and boundary conditions to expand the understanding of enclosure shape effects on MHD nanofluidic flow and heat transfer. Experimental validation can complement the numerical simulations presented in this study.

This study provides valuable insights into the impact of enclosure shape on heat transfer performance in MHD nanofluid flow systems. The findings contribute to the optimization of thermal behavior in applications such as electronics cooling and energy systems. The comparison of different enclosure shapes and the analysis of thermodynamic entropy production add novelty to the study.