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This paper aims to examine the association between money laundering (ML)/terrorist financing (TF) risks (hereafter, money laundering risks) and democratic governance across 117 countries.

A cross-sectional design was used to examine the association between ML risks and democratic governance by a quantitative approach. The findings are based on annual ratings of 117 countries on ML/TF risks and democracy while controlling for criminality and peace. The data was compiled from the Basel Anti-Money Laundering/Countering Financing Terrorism Risks Index, the Economic Intelligence Unit (Democracy Index), the Global Initiative against Transnational Organized Crimes (Criminality Index) and the Institute for Economics and Peace Index for 2020.

A multiple linear regression model found a statistically significant negative association between democratic governance and ML risks (B = −0.354, t = −7.454, p = <0.001) and a significant positive association between criminality and ML risks (B = 0.242, t = 2.692, p = 0.008).

A cross-sectional design cannot determine causal inferences and generalization (Levin, 2006). The study only used a year to examine the hypothesis of a negative correlation between ML risks and democratic governance, thus making generalization difficult.

Extant literature examined ML, terrorism and AML diversely. There was a need to estimate the association between ML risks and democratic governance, especially globally, during a global crisis like COVID-19, when democratic principles, such as the rule of law, transparency and accountability, are challenged. Many personnel were laid off, thus limiting supervision for ML and TF. This study presents evidence of this association.

This paper aims to investigate how the technical logics of a World Bank-led performance management reform interacted with the social, political and historical logics within a developing country (DC) regulatory organisation. The institutional environment both within and outside the organisation was considered to understand the performance management reform experience.

An interview-based, longitudinal, qualitative case study approach was used to locate accounting in its technical, social and political space. A large regulatory organisation in Bangladesh was investigated as a case study to reveal how traditional organisational practices and public sector norms mediated a performance management reform. Informed by the institutional logics (IL) and economies of worth perspectives, interviews were used to locate IL at macro-level and associated organisational actors’ strategic responses that ultimately shaped the implementation of a performance management system (PMS).

This paper reveals how accounting, as a social and political practice, influences accountability reform within a regulatory organisation. It provides an account of both the processes and resultant practices of an accounting reform initiative. While a consultative and transparent performance management process was intended to enhance accountability, it challenged the traditional organisational authority structure and culture. The new PMS retained, modified and adjusted a number of its characteristics over time. These adjustments reflected an amalgamation of the influence of institutional pressures from powerful constituents and the ability of the local agents (managers) in negotiating and mediating the institutionalisation of a new PMS.

The findings of this paper carry major implications for policy makers, particularly with respect to the design of future reform programs on PMS.

This paper offers a theoretical mapping of IL and its organisation-level interpretations and practices. Thus, the authors locate power and influence at field and firm levels. The findings of this study reflect historical, political and cultural backgrounds of the case study organisation and how these contextual forces were active in shaping the meaning of reform logics. Though the institutional environment and agents were unique to the case study organisation, this research offers a “process generalisation” that reveals how a best practice PMS was translated and transformed by the traditional organisational practices in a DC regulatory context.

Recently, the tourism and hospitality industry has been increasingly hit by serious crises. In particular, the implications of the COVID-19 pandemic and phenomena such as a shortage of skilled workers and overtourism are presenting numerous destinations and their key stakeholders with new, increasingly complex challenges. In addition, the continued development of meta-processes such as demographic change and digitalisation in many respects implies an ‘end of tourism as we know it’ (Destinationthink.com, 2017). In order to successfully face these complex challenges, it is necessary – as with most wicked problems – to think and act ‘outside the box’. An increasing individualisation and pluralisation of lifestyles is taking place in most societies and represents another challenge that should not be underestimated. This implies that diversity and diversity management are becoming ever more important strategic success factors, both for human resource management and for the development of new markets and target groups. Unfortunately, however, far too few players in the tourism and hospitality sector value diversity management as part of their corporate strategy. This chapter therefore aims to raise awareness of diversity and diversity management as a concept that has become increasingly important in recent years but still only occupies a niche in tourism-specific contexts. The intensified strategic valorisation of diversity can actually sustainably increase the competitiveness of destinations and their key actors. Against this backdrop, this contribution explores conceptual understandings of diversity and diversity management from a theoretical perspective and uses specific case studies to illustrate how the corresponding management approach can be successfully valorised in tourist destinations.

Heritage is widely regarded as an integral constituent of modern tourism and, accordingly, many destinations aspire to gain United Nations Educational, Scientific and Cultural Organisation (UNESCO) World Heritage (WH) status. However, uncontrolled influxes of tourists, ongoing management challenges, competing interests amongst stakeholders and decision-makers, as well as the politicisation of regulatory processes, all threaten to undermine the implied protection of WH inscription. Adopting a ‘wicked problems’ lens effectively elucidates the complex, diverse, and interconnected nature of the WH Convention’s governance structure and how this impact and influences the management of WH Sites.

There does not exist any precise definition of ‘development’. In view of the indispensability of an interpretation of this concept a degree of speculation seems to exist in a development process. This is the reason this chapter has been included in this work. No scholar has precisely defined ‘development’ and ‘developing’ countries. It is believed that indigenous people know best what would be most suitable for them for development of their country. However, any discussion of these topics becomes incomplete, controversial, etc. in the absence of any precise definition. This chapter is no exception to this although an attempt has been made to outline development.

The destruction of armed confrontations – ranging from chronic armed conflicts to full-scale wars – leads to enormous loss of human lives and causes wide-scale devastation. They also leave deep and lasting traumas in the minds of those whose lives are torn apart because of a conflict. Memorialisation of conflict-affected sites plays an invaluable part in post-trauma recovery and can contribute to the reconciliation of different groups involved in a conflict as these sites are representatives of communities' collective memory, identity and a source of unity and resilience. This paper aims to investigate post-trauma recovery and reconciliation processes through the phenomena of memorialisation. It aims to answer how and if the memorialisation of sites of pain can contribute to the recovery and reconciliation of affected communities and serve as examples for other people around the world.

The documentation of such processes and the lessons learnt can offer valuable information for conducting similar exercises in other settings ravaged by a conflict. To achieve this, a review of literature on trauma, memory, memorialisation and difficult heritage was conducted, while the memorialisation processes from different cases such as Hiroshima and Nagasaki (1939–1945), Beirut (1975–1990) and Sarajevo's Vijecnica and Mostar Bridge (1992–1995) were analysed.

It was identified that the potential of memorialisation for post-trauma recovery and reconciliation is vast. However, if these processes can “heal” or “hurt” depend largely on who the stakeholders are; how the site and events are interpreted and presented; how pre/post-conflict relationships and dynamics are harnessed; how symbolic meanings (old and new) are [re]interpreted; the spatial-temporal nature of the site and those interacting with it; and the intended and perceived messages. Altogether, memorialisation of conflict-affected sites is a political and continuous process that should take into consideration all those directly and indirectly involved, the dynamics between them and all the symbolic meanings acquired and attributed to the site.

The study critically explores frameworks of memorialisation and their impact on both the built environment and communities. It contributes to the wider discussion of difficult heritage memorialisation and approaches to reflect on sites and cities emerging from crises such as conflict.

Drawing primarily on the Japanese context, this study aims to highlight this setting to emphasise the potential for tertiary-level self-access language centres to develop lifelong global citizenship, self-reflection and cross-cultural collaboration.

This inquiry calls on the community of practice approach to account for the shared interests motivating lifelong cross-cultural participation, the quality of social engagement between actors, and the material and cognitive tools called upon to realise global citizenship’s shared enterprise.

As argued here, embracing various cultures and inclusive participation can lead to a broader understanding of global citizenship, avoiding narrow-minded views of globalism through shared knowledge and critical practices. Further, self-access provides a cost-effective, technology-mediated alternative to bilateral student mobility, whereby digital community-building occasions cross-cultural practice that may be extended throughout a learner’s life, irrespective of their financial status or place of study.

This study is one of a select few drawing on the community of practice framework within the context of lifelong global citizenship. Nevertheless, such an approach remains primed for future development. With a social constructivist philosophy in view, the authors suggest complementary qualitative research approaches that highlight the socially situated nature of both disciplines.