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This paper aims to evaluate the usefulness of two conceptual frameworks: levers of control (LOC) (Simons, 1995) and performance management systems (PMSs) (Ferreira and Otley, 2009) for studying PM practices using a case study.

A case study method is used whereby data are collected through semi-structured interviews, examination of the group’s annual reports and internal documents.

A key finding of this study is the use of a PMS at the case company which is formally structured and with objectives, mechanisms and processes designed beyond a mere “performance measurement system.” While the case analysis indicates that most of the key components of the two frameworks are featured in the company’s PMS design, the uses of Simons’ (1995) LOC, however, are not consistent with the notion of “balance” as advocated by the model.

The evidence presented in this study is based on one large manufacturing company, and hence the findings cannot be generalized.

The findings of this study can be used in enriching the design of current proposed theoretical frameworks and also in encouraging management accounting researchers to continue the efforts of studying performance management (PM) practices.

A deeper understanding of PM practices using holistic frameworks has yet to receive more contested efforts from management accounting researchers. This paper attempts to contribute to this endeavor and fill in the gap in this area of research.

A major source of failure for new ventures is the entrepreneurs℉ misunderstanding of the product-market fit. Recently, researchers have suggested that to get a better understanding of the product-market fit, entrepreneurs should “get out of the building” and interview many customers. This approach, while advantageous, is not without drawbacks. This article presents a conceptual model that incorporates the characteristics of “getting out of the building” to conduct customer interviews, and the biases that can arise to influence the entrepreneurs℉ misjudgment of the product-market fit. We provide recommendations to overcome these biases.

The chapter takes a micro-level view to investigate cross-innovation between the audiovisual media and tourism sectors. It provides a narrativised account of the creation and development of two location-based film tourism apps, one developed in Hamburg, Germany and another in Malmö, Sweden. In doing so, it aims to elucidate the dynamics of innovation at the boundaries of industries, as experienced by individuals and small groups engaged in the process. The conclusion of the chapter focuses on the broader issue of the relative slowness of innovation in the tourism industry, as well as the shortage of private sector-driven initiatives that address this issue. It also touches upon the critical issue of the platformisation of tourism industries and its potential effects on cross-innovation.

Tourism 2025 – Growing Value Together/Whakatipu Uara Ngatahi is a framework to unite New Zealand's large and diverse tourism industry and ignite strong, aspirational economic growth. Its goal is to see the tourism industry contribute $41 billion a year to the New Zealand economy by 2025, up from $24 billion now. It provides vital context for some collective actions by big or small industry clusters and for thousands of actions individual businesses will take each year. The paper aims to discuss these issues.

A wide range of tourism industry stakeholders were consulted over an 18‐month period to ensure the project was being developed on a solid, evidence‐based foundation. There was strong stakeholder support for a framework which the private sector takes ownership of and responsibility for, but which also recognises that public sector support is vital. The project team developed a “straw‐man” growth framework model which resulted in carrying out detailed investigations and consultation to test and, where necessary, adjust that model into its final form.

There were four major forces shaping the global tourism market. There was one positive force for New Zealand countered by three tough challenges. The strawman growth framework comprised five separate yet inter‐connected “cycle of growth” themes. These themes are relatively consistent with global national tourism plans that were studied. Used intelligently and in harmony, with the industry fully understanding the inter‐relationships and inter‐dependencies within the “cycle of growth”, the key themes enable the tourism industry to successfully come to grips with the challenges and opportunities ahead.

Tourism 2025 is aimed at aligning the industry on a pathway towards aspirational growth.

The purpose of this paper is to present a critical literature review on design management.

The map of the field is based on the analysing the chain of associations between the papers (Latour, 1987). The strategy for this review is informed by the methodology described by Callon et al. (1986) on following the construction of the arguments. The first search was conducted in EBESCO and Web of Science looking for papers dealing with design management; “design management”; innovat* and design* in the management, including title, keywords and abstract. It resulted in 8,216 articles that were exported and downloaded in a database.

Five groups emerged: design as rational decision making, industrial design, managing as designing, design as proposals of new meaning and design as a network construction.

This paper maps the role of designers in innovation and design management literature. Design management is a variegated field of research, and the focus of this paper has been on product design in business and management literature. To begin with, the research philosophy which was inferred by analysing the preferred methodology in the papers belonging to five perspectives was analysed, and the ontology, essence, metaphysics delineated. Then, a map of the field of on the role of designers was proposed. The author concluded with a reflection of a possible research agenda in design management, focussing on investigating the role of designers in transformational economies, such as Vietnam.

The purpose of this study was to investigate restaurant clientele tipping behavior and its inspiration on foodservice empathy within two- and three-star hotels in Kisumu County, Kenya. This was with the objective of analyzing the tipping effect on restaurant food service quality with an emphasis on Parasuraman, Zeithmal and Barry's empathy as a key dimension of quality in accordance to the SERVQUAL model.

For the purpose of this study, food service empathy was investigated in relation to the influence of tipping on restaurant food service quality. Further, a census of all the two and three star-rated hotels within Kisumu County was carried out. The study applied descriptive research design in the investigation on the tipping behavior and its inspiration on foodservice empathy. Moreover, simple random sampling was employed in the selection of clients since it yielded a sample that is representative of the population. Additionally, the study employed the use of questionnaires for collection of data, which were coded, analyzed and presented in frequencies, tables and graphs.

The study findings reveal that there is a significant relationship between rewards upon perception of service and food service empathy but failed to find a significant relation between incentives for improved future service as well as the social norms and foodservice empathy. However, in general, the study established a significant relationship between tipping and foodservice empathy in the sampled hotels in Kenya. Thus, in summary, at 95% confidence level, the study concluded that there is a significant relationship between tipping and foodservice empathy.

This study was restricted on two and three-star hotels within Kisumu County in Kenya with a sample size of 384 respondents, which would otherwise limit the degree to which the findings were applied. Consequently, the study sought to collect data from restaurant clients although the access and, therefore, direct interaction were denied by some of the hotels. Further, this study employed a survey approach in the collection of data from restaurant clients in two and three-star hotels. Accordingly, there was minimal local and regional research literature available on the study topic.

Tipping in the context of the broad global service industry, including hospitality's restaurant food service, is as old as Roman times. However, tipping is practiced differently across the world with some countries practicing while other countries not practicing the act of tipping. For that reason, tipping is not regulated in some of the countries including Kenya and therefore the lack of policy. Nonetheless, tipping is perceived to be the genesis of food service failures as a result of discriminatory restaurant food service in addition to increasing costs of eating out. This study therefore sought to investigate restaurant tipping behavior and its inspiration on foodservice empathy. The study results might be applied in policy formulation in order to curb the negative effect of tipping on food service empathy.

Minimal studies have been instituted and published in the area of tipping and service quality relationship with an emphasis on each of Parasuraman, Zeithmal and Berry's dimensions of quality. This research survey, therefore, sought to collect data from restaurant clients in two and three-star hotels within Kisumu County in Kenya and therefore investigated restaurant clientele tipping behavior and its inspiration on food service empathy.