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The field of social psychology has only been cursorily glanced at by the critics of UDC, including Miss Kyle who took 301.151 for the whole of socio‐psychology and overlooked the fact that many of its subordinate concepts remain scattered all over the facet 30 sociology. The English abridged edition, in comparison with the French 2nd edition, offers a more restricted idea plane under 301.151 shared by two terms: ‘social psychology’ and ‘instinct’ eliminating the other ‘qualités socialement importantes d'individus’. The remaining terms transposed, too, having offered social psychology the first position in the sequence. Thus, the former may be assumed to have either an equal or a superior status or even the terms may be supposed to be nearly identical. The last one particularly has its base on the twenty‐one subclasses enumerated under 301.151 which represent nothing but varied instincts. These instincts had been respected once as the only basic units of social psychology similar to the definitely agreed upon units of any firm sciences.

The purpose of this paper is to extend the socio-emotional wealth (SEW) perspective in general, and the contribution by Martin and Gomez-Mejia (this issue) in particular. The aim is also to address recent calls to incorporate more micro-level theorizing in the development of the SEW perspective and to embrace the rich, real-world environment in which this phenomenon takes place. Focus is particularly on the SEW dimension that is related to the ability to exercise family control over a business.

The approach is conceptual and introduces symbolic interactionism, a theory from micro-sociology and socio-psychology, to the SEW literature within the family business field. The paper draws on a previously published study by the author and relies on the centrality of the notion of socio-symbolic ownership in family firms.

The concepts of socio-symbolic ownership and the process of enacting ownership underline how family and non-family actors interpret and act upon specific guiding values and interests that constitute SEW at a micro level in each family firm. Socio-symbolic ownership and the guiding values and interests that the ownership is based on allow scholars to capture SEW differences among family firms, as the specific values and interests typically vary between family firms.

An approach is outlined that helps scholars to develop a more process-sensitive theory of SEW. Studying how and why actors engage in the social interactions, symbolic relations and interpretations that constitute the decision-making gives a better understanding of the important micro-foundations of SEW, and of the heterogeneity of family firms.

The purpose of this paper is to understand the effects of influence and reciprocity as the elements in the determination of executive compensation.

A purposive sample was drawn, which comprised of 13 respondents chosen for their expertise relating to the determination of executive compensation in state-owned enterprises (SOEs). A semi-structured interview guide was used as the data-gathering instrument. A thematic analysis technique was used for data analysis.

The findings in this study identified three themes resorting under influence as crucial in the process of determining executive compensation, namely an executive’s social capital, intellectual capital and social comparison. Two major themes emerged under reciprocity, namely the pay-performance relationship and role complexity. Finally, the political-symbolic role emerged as the main theme that described the relationship between influence and reciprocity.

The findings provide a more detailed description of the process involved in determining executive compensation in SOEs.

There has been limited if any, empirical study on the process involved in setting executive compensation. The limited focus has always been on accounting measures. Incorporating the socio-psychological view attempts to provide a more comprehensive and conclusive explanation of the process of determining executive pay in theory and practice.

The purpose of this study is to discuss prevalent socio-psychological models which examine how tourists’ needs and motivations affect their destination choices by collectively considering Plog’s (1974) psychographic profiles, Cohen’s (1979) tourist typology and Peace’s (1988) travel career ladder. The current study argues that no single model can adequately explain tourists’ destination selection process as well as travel behaviors and introduces a new integrated perspective of existing psychological models.

Examining responses from 202 Hong Kong residents who have travel experience, this study divides the respondents’ psychographics into three types.

Using multinomial logit model (MNL) analysis, the study finds that tourists’ travel motivations and destination settings can be varied by their psychographics types. The findings also reveal that tourist’s psychographic types can be varied by demographics, travel type, frequencies, duration, purpose and destination setting.

The study provides implications for tourism marketers as well as the tourism literature by suggesting an integrative approach for a better understanding of tourist motivations.

This paper aims to present an integrative model in predicting corporate tax fraud.

This paper is grounded on three theories, namely, the theory of reasoned action, theory of planned behaviour and the “Fraud Diamond Theory”.

By integrating these three theories, this paper proposes that individual cognitive factors, fraud diamond factors and organizational factors such as normative and control factors influence managers to commit corporate tax fraud.

Practically, the proposed integrative model enables the government and tax authority to understand on why corporate managers engage in corporate tax fraud. It will also allow them to devise practical methods and strategies to prevent the corporate managers to engage in tax fraud.

This study has merit that proposed an integrative model in predicting corporate tax fraud. Research on corporate tax fraud has been the subject of limited investigation; hence, this study contributes to the tax compliance literature by proposing an integrative model to study corporate tax fraud in a Malaysian tax setting. Future studies can be conducted to test the proposed integrative model in examining the circumstances of managers’ intention to commit corporate tax fraud.

General theories have been criticized for their inability to explore the mechanics of more specific domain knowledge and understand how, when and where general theory applies to and extends domain knowledge in supply chain management (SCM). Middle-range theorizing (MRT) is a potential solution to this limitation. This paper aims to assist researchers in understanding the relationship between MRT and general theorizing (GT) and connecting MRT research findings to general theory.

This research provides a structured literature review of 518 articles, from eight journals in logistics, SCM and operations management. Theoretically based articles are analyzed by primary domain and SCM context.

There are frameworks for conducting MRT; however, the literature does not sufficiently assist researchers in understanding how middle-range (MR) theory should relate to general theory. Findings include a better understanding of underserved areas in SCM, guideline frameworks for understanding when to apply MRT, when to apply GT and how MRT knowledge can be connected to SCM domain knowledge.

This study provides a timely and appropriate compilation of theory research in SCM, including significant implications for both theory and practice, by helping to articulate the evolving philosophy of science in SCM.

The purpose of this study is to explore the social and collective foundations of the auditor’s judgment and specifically highlights that the dialogical dimension of auditors’ judgment is founded on both their interactions with their auditees and their interactions with their colleagues.

This qualitative study is based on interviews with 22 audit partners, conducted between March 2013 and October 2016, in France.

The research points out the complexity of auditor judgment. Confronted with issues such as equivocal and ambiguous circumstances, auditors must question the relevance of the meanings elaborated to act according to the situation (self-criticism or doubt) and must be wise and not be overconfident toward the information provided by the manager (wisdom). Last but not least, the findings also suggest that contrary advice helps auditors to improve an alternative point of view and hence reach a consensus.

The research uses a K. Weick sensemaking approach and contributes theoretically to gaining deeper understanding of the social dimension in audit judgment, by showing that professional judgment is an interactive and social practice.

The purpose of this paper is to examine how crises impact overall tourist behaviour and travel preferences in times of crisis events, both man-made and natural disasters. In doing so, the present paper has been designed to provide a new conceptualization of travellers’ shifting preferences in terms of the selection of holiday destinations through the new concept of tourophobia and to classify this as a new type of tourist behaviour.

The present study uses a literature review as a qualitative deductive content analysis of 58 field studies published by major hospitality and tourism journals. By using a deductive content analysis approach, the current paper is designed to delineate tourist behaviour through a generic review of relevant literature detailing travellers’ preferences in times of crisis.

The developed concept of tourophobia and the suggested model, which proposes two possible scenarios, shows that traveller behaviour is heterogeneous in terms of the destination selection process; this finding is based on a content analysis of the articles chosen. Further, by using the developed model, the decline in travel and tourism can also be explained by an increase in what is termed in this paper “tourophobia”, which results from the various devastating effects of crises.

The proposed model is expected to help destination managers and marketers to segment and forecast the future market demand of tourist travel preferences, thereby enabling them to form effective marketing strategies and increase their responsiveness during difficult times. Only articles from hospitality and tourism journals were subjected to content analysis; this is a major limitation of the study.

The present research contributes to current knowledge by describing the concept of tourophobia as a tourist behaviour in times of crisis. As an emerging phenomenon, it is also introduced as being one criterion for the selection of destinations and, therefore, is regarded as a driver for tourist behaviour, thus generating the originality of the paper. This study strives to provide a new direction for future studies on tourist behaviour, rather than offering new empirical data.

本文旨在研究在人为和自然灾害的危机事件中, 危机是如何影响旅游者的整体行为和旅游偏好的。在此过程中, 本论文旨在通过旅游恐惧症的概念, 对旅游者在选择度假目的地方面的偏好变化提供一个新的概念化过程, 并将其归类为一种新的旅游行为类型。

本研究采用文献回顾的方法, 对发表在主流酒店和旅游学术期刊上的58个实地研究进行定性演绎分析。本文运用演绎内容分析法, 通过对危机时期旅游者偏好的相关文献的综述, 勾勒出旅游者的行为特征。

旅游恐惧症的发展概念和假设模型提出了两种可能的情况, 表明旅行者的行为在目的地选择过程中是异质的；这一发现是基于对所选文章的内容分析。此外, 通过使用已开发的模型, 旅游业和旅游业的衰退也可以用本文所称的“旅游恐惧症”的增加来解释, 这是由危机的各种破坏性影响造成的。

该模型有望帮助旅游目的地管理者和营销者对旅游偏好的未来市场需求进行细分和预测, 从而形成有效的营销策略, 增强他们在困难时期的反应能力。本文的一个主要局限是, 仅对酒店和旅游期刊的文章进行了内容分析。

本研究通过将旅游恐惧症的概念描述为危机时期的一种旅游行为, 为当前的知识做出了贡献。旅游恐惧症作为一种新出现的现象, 也是旅游目的地选择的一个标准, 因此它被认为是旅游行为的驱动因素, 从而体现了本文的独创性。本研究旨在为未来的旅游行为研究提供一个新的方向, 而不是提供新的实证数据。

El objetivo del presente documento es examinar cómo las crisis impactan el comportamiento turístico general y las preferencias de viaje en tiempos de crisis, relacionadas con desastres naturales, así como, provocadas por el hombre. Al hacerlo, el presente documento ha sido diseñado para proporcionar una nueva conceptualización de las preferencias cambiantes de los viajeros en términos de la selección de destinos de vacaciones a través del nuevo concepto de “tourophobia”, y para clasificar esto como un nuevo tipo de comportamiento turístico.

El presente estudio emplea una revisión de la literatura basado en un análisis de contenido deductivo cualitativo de 58 estudios de campo publicados por las principales revistas de hotelería y turismo. Al utilizar un enfoque de análisis de contenido deductivo, el documento actual está diseñado para delinear el comportamiento turístico a través de una revisión genérica de literatura relevante que detalla las preferencias de los viajeros en tiempos de crisis.

El concepto desarrollado de “tourophobia” y el modelo sugerido, que propone dos escenarios posibles, muestra que el comportamiento del viajero es heterogéneo en términos del proceso de selección del destino; Este hallazgo se basa en un análisis de contenido de los artículos elegidos. Además, mediante el uso del modelo desarrollado, la disminución de los viajes y el turismo también puede explicarse por un aumento en lo que se denomina en este documento “tourophobia”, que resulta de los diversos efectos devastadores de las crisis.

Se espera que el modelo propuesto ayude a los directores de planificación turística de destinos, así como a los de marketing a segmentar y pronosticar la demanda futura del mercado con respecto a las preferencias de viajes turísticos, lo que les permite formar estrategias de marketing efectivas y aumentar su capacidad de respuesta en tiempos difíciles. Solo los artículos de revistas de hotelería y turismo fueron sometidas al análisis de contenido; ésta constituye una limitación importante del estudio.

La presente investigación contribuye al conocimiento actual al describir el concepto de “tourophobia” como un comportamiento turístico en tiempos de crisis. Como fenómeno emergente, también se presenta como un criterio para la selección de destinos y, por lo tanto, se considera un motor del comportamiento turístico, generando así la originalidad del documento. Este estudio se esfuerza por proporcionar una nueva dirección para futuros estudios sobre el comportamiento turístico, en lugar de ofrecer nuevos datos empíricos.

The purpose of this paper is to define the success and growth of the modern festival tourism industry as a manifestation of the Entertainment Age, coupled with the repercussions of increasing globalization on global tourism markets. This definition highlights the interdisciplinary fissure between tourism and other social sciences. Additionally, the paper aims to address how modern festivals become successful by matching the proclivities of Entertainment Age consumers.

Redefining festival tourism as a manifestation of a social trend is achieved by reviewing pertinent literature in several academic disciplines and by examining current examples. This approach is meant to inspire further discussion of the trend and provides a solid basis for future research.

This discussion is important in that it demonstrates the socio‐philosophical impacts of the Entertainment Age on the tourism industry. It stages festival tourism as a viable mechanism for increased tourism and revenue. Examining the festival tourism industry within an Entertainment Age context may enhance the ability of the industry to capitalize on these social trends and philosophical changes.

This paper brings together several disparate concepts in an attempt to enhance the understanding of a current tourism trend, answering the overarching question of why the rise in festival tourism is occurring.

While scholarly attention has mainly focused on team-level or relational constructs for the success of team performance, understanding the inter-play between these two streams of research remains limited in digital transformation projects. Borrowing from social exchange theory, this study aims to explore the antecedents of team alignment leading to team performance with mediation effects of trust, commitment and customer–service provider relationship. The moderating role of relationship length was also examined.

Data was collected using a survey of 180 employees working on digital projects in B2B context, mostly in the Indo-Pacific region, specifically Singapore, Indonesia, Malaysia and India. Partial least squares method with multi-group analyses and bootstrapping method were used to analyze the data.

Findings show that customer control and team capability are the strongest antecedents of team alignment, and inter-play between the customer–provider relationship with team-level constructs is also significant. Relationship length has higher level of moderation impact on trust–team performance link compared to commitment–team performance relationship.

The study considers moderation impact of relationship length on trust, commitment and team performance but not other constructs. Also, gender ratio is skewed in the data set.

Digital transformation practitioners need to be aware of relational constructs (not only team-level constructs) when designing successful long-term digitalization strategies for organizations.

This study is one of the first to document the inter-play between team alignment and relational constructs (such as trust, commitment, and customer–service provider relationship), with moderation impact of relationship length leading to team performance in digital transformation projects.