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This study aims to propose a conceptual framework to capture the essence of memorable experiences.
Abstract
Purpose
This study aims to propose a conceptual framework to capture the essence of memorable experiences.
Design/methodology/approach
A conceptual framework based on the service marketing and tourism literature is proposed to understand how memorable experiences are co-created. A particular context is presented to test the hypotheses using structural equation modelling. The quantitative findings are further explained using qualitative data.
Findings
The findings show that co-creation, novelty, theming and storytelling serve as antecedents of entertainment, education, escapism and esthetics, consequently resulting in positive memorable experiences.
Research limitations/implications
This study aids researchers and managers in understanding and co-creating memorable customer experiences.
Originality/value
The metaphor of the journey may help to rethink business models by implementing practices suggested by both marketing and tourism research.
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Keywords
The purpose of this paper is to provide an updated picture of the convergence process between International Financial Reporting Standards (IFRS) and United States Generally…
Abstract
Purpose
The purpose of this paper is to provide an updated picture of the convergence process between International Financial Reporting Standards (IFRS) and United States Generally Accepted Accounting Principles (US GAAP), with IFRS clearly emerging as a global financial reporting benchmark. This study is aimed at evaluating the main benefits but also some significant issues arising from the adoption of a single set of accounting standards.
Design/methodology/approach
The main examples of theoretical and empirical literature for and against IFRS implementation are reviewed.
Findings
Since markets became increasingly global, the comparability of financial statements is required to enable better corporate communication and transparency to the advantage of all stakeholders. The main difficulties of IFRS adoption by the USA are explored.
Practical implications
The study’s implications are to emphasize the practical obstacles to resolving the issues of financial communication through a uniform set of standards, by highlighting the importance of taking into account other dynamics in improving the corporate disclosure domestically and globally.
Originality/value
The key contribution of this study is to reflect on the best ways to reach global communication without sacrificing the effectiveness and affordability of financial reporting.
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Keywords
Silvia Angeloni and Elio Borgonovi
Although the world is rapidly ageing, the alarming explosion of youth unemployment seems to have removed the workforce ageing issue as a priority from the policy agenda. The…
Abstract
Purpose
Although the world is rapidly ageing, the alarming explosion of youth unemployment seems to have removed the workforce ageing issue as a priority from the policy agenda. The purpose of this paper is to test and investigate the main needs and willingness to work among the older population, as well as the main advantages for organizations employing older workers.
Design/methodology/approach
The main research objectives were: first, to explore the effect of demographic and socio-economic predictors on an older person’s intention to work; and second, to focus on the main advantages that should induce organizations to retain older workers in their workplace. The paper is based on a survey and an interdisciplinary review of the literature.
Findings
The study indicated that educational level led to improved active behaviours in the labour market. In other words, people who obtained a higher level of education showed a greater likelihood to desire a prolongation of working life, while lower educational attainment may have lessened the willingness and capacity of older people to remain in the workforce. The main benefits for organizations with older workers are highlighted.
Research limitations/implications
The survey has a number of limitations: the sample is small and was completed with reference to a single country, making it difficult to generalize results beyond this country study; the questionnaire relied solely on a few areas, while it would be better to gather additional information; the survey only targeted retired people, while it would have been interesting to also collect answers from workers nearing retirement. The association between individuals’ educational levels and their intention to work in later life suggests that continued development of educational programmes for workers could favour greater retention in the workplace.
Practical implications
As the ageing population is an increasing phenomenon, the participation of older people in the labour force and lifelong learning should become commonplace in the perspective of a more equitable society. The main challenge is to rethink retirement, by abolishing the mandatory retirement age and by providing more flexible work options.
Social implications
Changes in national system and corporate strategies are required to meet the economic challenges of ageing populations.
Originality/value
This study advances research on age management because it provided evidence that educational background plays a fundamental role in determining the willingness to return to work. In addition, the paper proposes a new integrated approach of sustainable social change.
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