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The American Institute of Certified Public Accountants and the Accounting Education Change Commission have mandated the adoption of 150 semester hours for accounting students and as a prerequisite for taking the CPA examination. More than 40 states have already adopted the 150‐hour requirement. Proponents of the change have argued that accounting education has to change from a knowledge‐based education to a process‐oriented programme and develop a process of inquiry and a desire for life‐long learning in the students. They hope to effect changes to result in improved intellectual, communication, and interpersonal skills, and a better understanding of the broad picture in a business. It is argued here that although the mandate may have been well‐intentioned but knowingly or unknowingly the authors have chosen to ignore the most essential component, i.e. what does it take to teach the students for success in the accounting profession? It is argued that the missing link is primarily trained and versatile teachers, followed with the lacking prerequisites for the students and their parents. Furthermore, no consideration has been given to the additional cost involved for the students and their parents and the question of commensurate job opportunities for those involved.

Draws parallels between our consulting model (derived from the work of Gerard Egan), the core processes of the Myers‐Briggs Type Indicator (MBTI) and the managerial roles required in effective organizations. Argues that there are synergies between the four stages of the consultancy model, four levels of hierarchy (top, senior and supervisory management plus operators) and the four core processes of the MBTI (Sensing‐Feeling, Intuition‐Thinking, Intuition‐Feeling and Sensing‐Thinking). Discusses this in the context of MBTI findings on both consultants and the UK managerial population.

This paper aims to examine the complex issue of the social cost of carbon. The authors review the existing literature and the strengths and deficiencies of existing approaches. They introduce a simple methodology that estimates the amount of “legal looting” in the fossil fuel industry as an alternative approach to calculate an unpaid social cost of carbon. The “looting amount” can be defined as society’s failure to charge fossil fuel firms for the damage that their activities cause represents an implied subsidy.

The methodology used in this paper combines decisions in the form of policymakers setting carbon taxes and rational investors investing in carbon emission markets.

The authors show that the unpaid social cost of carbon in the fossil fuel industry was US$12.7tn over 1995-2013, but may be as high as US$115.5tn.

Over the same period, the sum of industry profits, emission trading scheme carbon permit and carbon tax revenue totalled US$7tn, indicating the industry would not be viable if it was made to pay for damages to society.

Metaverse blends the physical and virtual worlds, revolutionizing how hospitality customers and hospitality organizations facilitate the co-creation of transformational experiences and values. This paper aims to explore the opportunities and challenges that Metaverse introduces for hospitality and tourism management and marketing as part of the customer experience and value co-creation process. This paper also discusses how the advent and development of Metaverse can potentially transform hospitality customer experience and value co-creation.

A comprehensive literature review was undertaken to explore conceptual developments on Metaverse and best practice examples from around the world.

Metaverse not only opens many exciting opportunities for hospitality and tourism but also poses some great challenges. Hospitality and tourism organizations need to use the Metaverse strategically to customize and co-create hybrid virtual and physical experiences, allowing consumers to engage with them and also with other customers before, during and after their visit. A range of research opportunities also emerge for the adoption and operationalization of Metaverse.

This paper critically analyzes the early applications of Metaverse in hospitality and tourism as well as promotes future solutions for hospitality and tourism management and marketing. The conceptual model in this study can help different stakeholders better understand the flow, logic and potential of Metaverse in the hospitality and tourism industry.

The paper defines and conceptualizes the potential of Metaverse in hospitality customer experience and value co-creation. Besides putting forward a research agenda for further exploiting the full potential for both hospitality customers and hospitality organizations, this paper elucidates the impacts of Metaverse on hospitality management, rooted in the previous literature in value co-creation and technology-enhanced experience.

The purpose of this article is to explore sustainability commitments’ potential implications for the curriculum of introductory economics courses. Universities have signed the Talloires Declaration, committing themselves to promoting students’ environmental literacy and ecological citizenship, thereby creating pressure to integrate sustainability across the curriculum.

A case study approach involving qualitative research methods and the three largest public universities in British Columbia, Canada, was used. As one component of a larger study, 11 of the 19 economists who delivered the course over the study period were interviewed. The theoretical framework was informed by ecological economics scholarship on how mainstream economic thought represents environment-economy linkages.

Findings suggest that universities’ sustainability commitments have not influenced principles of economics curriculum. Sustainability is not salient to lecturers; prospects that mainstream economics departments will integrate sustainability into curriculum in a timely manner without external pressure appear limited.

While institutions often enthusiastically report on courses that contribute to students’ ecological literacy, identifying curriculum that may confound student understanding of sustainability receives less emphasis. Introductory economics courses appear to merit scrutiny from this perspective.

About 40 per cent of North American university students take an introductory economics course, relatively few take more advanced economics courses. This course, thus, teaches many students economic theory and the economics profession’s approach to evaluating public policy, and has potential to contribute to knowledge of sustainability. Few studies examine how undergraduate economics curriculum addresses sustainability.

This study aims to explore the visual social media (SM) (Instagram) communication and the visual characteristics of smart tourism destination (STD) communication from destination marketing/management organizations (DMOs) and user-generated content (UGC) perspectives, which refer to projected image and perceived image, respectively.

Three DMO official accounts of STDs (Helsinki, Gothenburg and Lyon) and corresponding official hashtags were selected for the sample and total 6,000 post data (1,000 × 6) were retrieved from Instagram. Visual communication content was examined with a netnographic design over a proposed four-level visual content framework using corresponding methodological approaches (thematic analysis, visual analysis, object detection and text mining) for each level.

Among the eight emerging themes dominating the images, communication of smart elements conveys far less than expected textual and visual signals from DMOs despite their smart status, and in turn, from UGC as well. UGC revealed three extra image themes regardless of smartness perception. DMOs tend to project and give voice to their standard metropolitan areas and neighborhoods while UGCs focus on food-related and emotional elements. The findings show a partial overlap between DMOs and UGCs, revealing discrepancies in objects contained in visuals, hashtags and emojis. Additionally, as a rare attempt, the proposed framework for visual content analysis showed the importance of integrated methods to investigate visual content effectively.

The number of attributes in visual analysis and focusing on the observed elements in text content (text, hashtags and emojis) are the limitations of the study in terms of methodology.

Apart from the multiple integrated methods used over a netnographic design, this study differs from existing SM and smart destinations intersection literature by attempting to fill a gap in focusing on and exploring visual SM communication, which is scarce in tourism context, for the contents generated by DMOs and users.

本研究旨在探讨从目的地营销管理组织（DMO）和用户生成的内容（UGC）获取的视觉社交网站传播（instagram）以及智慧旅游目的地的视觉特征。这两个角度在本文中分别命名为投射形象和感知形象。

本文收集了三个智慧旅游目的地（赫尔辛基、哥德堡、里昂）的DMO官方账号及其对应的官方标签数据, 其中从Instagram获取了一共6000个帖子（1000 x 6）。视觉传播内容是通过网络民族志设计进行分析的, 该设计采用四层视觉内容框架, 每一层使用相应的方法, 包括主题分析、视觉分析、目标检测、文本挖掘。

在8个新兴的主导形象中, 智慧元素, 尽管是智能的, 但其传达的信息远不如预期的来自DMO的文本和视觉信号, 同样, 也不如来自UGC的信息。无论智慧感知程度如何, UGC显示了3个额外的形象。DMO倾向于展现和表达目的地标准的大都会地区及其临近社区, 而UGC专注于与食物相关的和情感的元素。我们的研究显示了DMO和UGC内容的部分重叠, 但揭示了两者在图像、标签和表情符号中包含对象的差异。此外, 作为一个少有的尝试, 我们提出的视觉内容分析框架展示了集成方法对有效研究视觉内容的重要性。

从方法上来说, 视觉分析中属性的数量和在文本语境中对观察元素的关注是本研究的局限性

除了在网络民族志设计中使用多个集成方法,本文和以往社交媒体和智慧目的地交互文献的区别还体现在关注和探索DMO和UGC生成内容的视觉社交媒体沟通, 这类研究旅游研究情境下是少见的。

An increasing number of retailers is trying to stimulate customers by embedding augmented reality (AR) features such as video try-on into the online shopping experience. As such AR-based online services require customers to actively participate in the service provision, this paper aims at investigating fairness perceptions and customer responses associated with AR-enabled customer participation.

The conceptual framework of this study is based on equity theory. To compare customer responses after an in-store service encounter as opposed to AR-enabled customer participation involving video try-on, this study contains a between-subject online experiment. The effective sample comprises N = 215 participants.

The data analysis demonstrates that AR-enabled customer participation leads to significantly lower levels of distributive, procedural and price fairness as well as lower engagement intentions than in-store service encounters. Simultaneously, participants in the video try-on scenario report higher negative word-of-mouth (WOM) intentions than in the in-store scenario.

The extra mile customers go when using AR-based online services is reflected in less favorable fairness evaluations.

Service managers should design AR applications in a manner that requires minimum customer participation.

This study contributes to service research by linking AR-enabled customer participation to evaluations of distributive, procedural and price fairness and their outcomes. This is vital to fully exploit the potential of AR in services.

The aim of this paper is to provide an account of the period prior to the creation of the Global Reporting Initiative (GRI): a body that was critical to the institutionalization of sustainability reporting (SR). By examining this “pre-history,” we bring to light the actors, activities and ways of thinking that made SR more likely to be institutionalized once the GRI entrepreneurship came to the fore.

The paper revisits a time period (the 1990s) that has yet to be formally written about in any depth and traces the early development of what became SR. This material is examined using a constructivist understanding of regulation.

The authors contend that a convergence of actors and structural conditions were pivotal to the development of SR. Specifically, this paper demonstrates that a combination of actors (such as epistemic communities, carriers, regulators and reporters) as well as the presence of certain conditions (such as the societal context, analogies with financial reporting, environmental reporting and reporting design issues) contributed to the development of SR which was consolidated (as well as extended) in 1999 with the advent of the GRI.

This paper theorizes (through a historical analysis) how SR is sustained by a network of institutional actors and conditions which can assist reflection on future SR development.

This paper brings together empirical material from a time that (sadly) is passing from living memory. The paper also extends the use of a conceptual frame that is starting to influence scholarship in accounting that seeks to understand how norms develop.

In a recent article, Schaefer et al. (2015) argue that cultivating appropriate beliefs and values, cultivating systems thinking and encouraging responsibility are the stages to be followed to achieve sustainability-as-flourishing from an organizational perspective. This analysis forms the basis for the development and discussion of a conceptual model to educate undergraduate business students at a New Zealand University into responsible leaders who strive to enact sustainability-as-flourishing in organizations.

This paper critiques current approaches to sustainability which often reflect a narrow understanding of human needs and do not demand necessary transformation in the way we interact with the world around us. It then provides an overview of sustainability-as-flourishing, and its various stages, with relevant examples from business. This is followed by a discussion of the conceptual model, the pedagogical philosophies underpinning it and the teaching methods required for shifting business students’ mindsets towards this end.

This is a conceptual paper that offers a new teaching model for sustainability-as-flourishing. The paper concludes with suggestions for sustainability educators in business.

To date, sustainability-as-flourishing is underdeveloped in the business literature. This conceptual paper unpacks this notion further. Additionally, it provides a model for business educators to teach sustainability-as-flourishing. While some of these ideas and features have been described in the literature previously, to the best of the authors’ knowledge, this is the first time they have been brought as a coherent whole under this broader and unique approach of sustainability-as-flourishing.

Purpose – To provide an overview of racial/ethnic disparities in human papillomavirus (HPV) infection, HPV vaccination, and cervical cancer on domestic and international levels.

Design/methodology/approach – The literature, cervical cancer prevention guidelines, and Centers for Disease Control and Prevention resources were culled to aggregate information on epidemiology, racial/ethnic disparities, and knowledge and attitudes related to HPV, HPV vaccination, and cervical cancer. Original data supplement information about HPV and HPV vaccination knowledge and attitudes.

Findings – Cervical cancer is among the leading causes of female death worldwide, with substantial racial/ethnic and geographic disparities. In the United States, African American and Hispanic women suffer disproportionate cervical cancer incidence and mortality compared to their Caucasian counterparts. Globally, the greatest burden of cervical cancer (and HPV infection) is shouldered by developing regions. Prevention efforts, such as HPV vaccination and adaption of screening programs to resource-poor areas, have the potential to reduce such disparities, but cultural context is critical to successful development and implementation of such interventions.

Research limitations/implications – As this is not a systematic review, but rather a viewpoint on issues related to disparities in cervical cancer, the literature review is not exhaustive.

Practical implications – This chapter provides a context for examining cervical cancer disparities domestically and globally and serves as a starting point for formulating future research.

Originality – This perspective on HPV and cervical cancer presents disparities both within the United States and worldwide. The chapter supplements the literature with new data that provide additional insight into knowledge and attitudes about these health issues.