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The paper aims to provide a decision-support model to ensure a proper use of the limited resources, financial and not, for the enhancement of the cultural heritage and comprehensive development of small towns from sustainable perspective.

The assessment model is set up using a multi-criteria method that combines elements of linear planning with a performance indicators system that may represent the complexity of the territory’s cultural identity as a result of existing cultural-historical assets.

The model reliability is tested in a case study in a Municipality in southern Italy. The case study’s findings highlight the advantages for the public/private operators, who can consciously choose which preservation and restoration projects to fund while taking into account the effects those decisions will have on the economic, social and environmental context of reference.

Due to the suggested operational approach and the selection of variables for accounting economic, social and environmental impacts by the renewal project, the research findings may not be generalizable. Therefore, it is recommended that researchers look into the suggested theories in more detail.

The study offers implications for designing a user-friendly tool to help decision-making processes from a private–public viewpoint in a reasonable allocation of financial resources among investments for cultural property asset enhancement.

The suggested operational approach provides a reliable information apparatus to depict the decision-making process under small-town development in accordance with sustainability dimensions.

Based on stimulus-organism-response theory, this study aims to develop and tests a model of memorable heritage tourism experience (MHTE). The model proposes that experiencescape, experience co-creation, education and photography are important antecedents of MHTE, which is then a driver of place attachment.

Data for this study were collected using a Web-based questionnaire of people aged 18 years and over who had a heritage tourism experience during the previous three months (February–April 2023). The survey was distributed in May 2023 using Amazon Mechanical Turk (MTurk). A survey link was posted on MTurk, which remained active for the first week of May 2023. Out of the 283 responses received, 272 were valid responses from individuals who met the participation criteria.

Experiencescape, experience co-creation, education and photography were found to be positive drivers of the MHTE, with a positive relationship between MHTE and place attachment.

Many studies linked to memorable tourism experience (MTE) mainly replicate Kim, Ritchie, & McCormick’s (2012) MTE scale, regardless of the specific study context. This study offers an alternative framework through which alternative antecedents and outcomes of tourists’ MTE can be identified.

This paper aims to analyze what Samarco and Brazilian magazines speak and say about Mariana’s environmental crime. Discover their doxa in this subject. Interpret the speakings, sayings and doxas through the theories of the treadmills of production, crime and law.

It is a qualitative and documental research and a narrative analysis. Regarding the documents: 45 were from public authorities, 14 from Samarco Mineração S.A. and 73 from Brazilian magazines. Theoretically, the authors resorted to Bourdieusian sociology (speaking, saying and doxa) and the treadmills of production, crime and law theories.

Samarco: speaking – mission statements; saying – detailed information and economic and financial concerns; doxa – assistance discourse. Brazilian magazines: speaking – external agents; saying – agreements; doxa – attribution, aggravations, historical facts, impacts and protests.

The absence of discussions that addressed this fatality, with its respective consequences, from an agenda that exposed and denounced how it exacerbated race, class and gender inequalities.

Regarding Mariana’s environmental crime: Samarco Mineração S.A. speaks and says through the treadmill of production theory and supports its doxa through the treadmill of crime theory, and Brazilian magazines speak and say through the treadmill of law theory and support their doxa through the treadmill of crime theory.

To provoke reflections on the relationship between the mining companies and the communities where they settle to develop their productive activities.

Concerning environmental crime in perspective, submit it to a theoretical interpretation based on sociological references, approach it in a debate linked to environmental criminology, and describe it through narratives exposed by the guilty company and by Brazilian magazines with high circulation.

Vietnam has repositioned itself from a war-torn country to a popular tourist destination. Although research on Vietnam tourism has grown in number, a macro analysis of national tourism governance and policies has largely been missing.

This synthesis paper offers a systemic analysis of Vietnam’s tourism accommodating intensified government intervention and dramatic market changes in recent decades. The authors offer a chronological analysis of tourism development along with the major political and economic turns of the country.

The patterns of tourism development reflect a compromise between centralization and decentralization of the governance system and a trade-off between economic and social objectives of development. Balancing these opposites, the internal strength of the domestic market and the resilience of communities and businesses become key assets for growth in circumstances where the socialist market economy continues to inform the current and future development of the industry.

Although the case of Vietnam is unique, the adaptive mechanism of the tourism industry highlighted in this paper offers a useful lesson for other developing countries. The research addresses tourism in the political economy in developing countries, which is valuable for researchers, policy analysts as well as practitioners in tourism.

The practical contribution of the study is derived from authors’ academic and industrial backgrounds. Findings from the study serve as a useful reference for those who embark on the study of tourism governance and policy-making in developing countries and problems associated with the economic transitional process. Those problems of the disparity between centralization and decentralization of the political system might not be only significant in Vietnam, but also prevail in developing countries. Thus, this study offers a point of departure for future empirical and comparative research on the kindship of tourism and political economy in a full scale.

The transitional economy as viewed through the tourism industry is prominently presented in the “evolutionary” approach to the transitional economy, which exhibits several unique features: the transition from a centrally planned (command) economy to a market economy and the manifestations of a socialist orientation in the modern economic management system (Vuong et al., 2019). While data from this study is mainly illustrative of the first point, the transition from a planned economy to a market economy, the second characteristic, the manifestation of a social orientation has only slightly been addressed and will need further elaboration in a future study. While Vietnam’s tourism positions itself in a socialist market-oriented economy might set a unique case, the study highlights the politics of tourism is shaped by the politico-economic system. The authors conclude that the adaptation of Vietnam tourism to a socialist market-orientated economy is better perceived as a social evolution achievement rather than a feature of capitalism.

The latest study on tourism governance (Bui et al., 2022) has outlined the evolution of the tourism administrative system and markets in the country; however, linkages of tourism to the broader political economic system have yet to be addressed. Addressing this gap, the authors carry out analysis of policies and governance from the insider’s viewpoint, when team members have been involved in numerous tourism planning and development projects, both on international and national scales. The practical experience along with thorough review of literature and statistical data contributes to shaping a fresh understanding of tourism in a transitional economy.

这篇综述对越南旅游业进行了系统分析, 包括近几十年来不断增强的政府干预以及巨大的市场变化。作者根据时间顺序分析了旅游业的发展以及该国的主要政治及经济的转变。此外, 政策文件的内容分析及旅游市场分析进一步说明了政治经济体系对旅游治理及政策的影响。

越南已将自己从一个饱受战争的国家重新定位成备受欢迎的旅游目的地。尽管对越南旅游业的研究不断增多, 但对国家旅游治理和政策的宏观分析却被之前的探究所忽略。此研究通过展示越南转型经济中的旅游治理模式连接了两个学科, 并且丰富了政治经济学和旅游学的文献。

旅游政策和市场分析反应了治理体系集权与分权之间的折中以及经济和社会发展目标之间的权衡。国内市场的内在优势以及社区及企业的韧性可以成为成长的关键资产来平衡这些对立面, 同时社会主义市场经济将继续影响产业的当前及未来的发展。因此我们的结论是, 越南旅游业适应社会主义市场经济应该被视为社会进化的成就, 而不是资本主义的特征。

考虑到一篇文章所能解决的问题有限, 作者无法就转型经济与中国进行比较研究。我们的研究为未来亚洲旅游与政治经济之间联系的实证和比较研究提供了一个出发点。

研究结果为发展中国家旅游治理和政策制定研究提供了有益的参考。

研究结果对于发展中国家旅游治理及政策制定研究具有重要参考意义。这项研究的成果对于发展中国家的旅游政策分析师, 特别是亚洲的研究人员来说很有价值。

当前的研究弥补了政治经济学中的一个研究不足, 即马克思主义学说及其与旅游业的对话。知识转移是本研究的一个亮点, 它源自对国家政治经济议程中的旅游治理的批判性分析。

Vietnam ha pasado de ser un país devastado por la guerra a convertirse en un popular destino turístico. Aunque la investigación sobre el turismo en Vietnam ha crecido en número, ha faltado en gran medida un macroanálisis de la gobernanza y las políticas turísticas nacionales. Nuestra investigación ha enriquecido la literatura tanto de la economía política como del turismo tendiendo un puente entre ambas disciplinas al presentar las pautas de la gobernanza del turismo en la economía de transición de Vietnam.

Este documento de síntesis ofrece un análisis sistemático del turismo de Vietnam que abarca la intensificación de la intervención gubernamental y los drásticos cambios del mercado en las últimas décadas. Los autores ofrecen un análisis cronológico del desarrollo del turismo junto con los principales giros políticos y económicos del país. Además, el análisis del contenido de los documentos políticos y el análisis del mercado turístico ilustran mejor las repercusiones de los sistemas político-económicos en la gobernanza y las políticas turísticas.

Las políticas turísticas y el análisis del mercado revelan un compromiso entre la centralización y la descentralización del sistema de gobernanza y un compromiso entre los objetivos económicos y sociales del desarrollo. Al equilibrar estos opuestos, la fuerza interna del mercado nacional y la resistencia de las comunidades y las empresas se convierten en activos clave para el crecimiento en unas circunstancias en las que la economía de mercado socialista sigue informando el desarrollo actual y futuro de la industria. Concluimos que la adaptación del turismo vietnamita a una economía socialista orientada al mercado se percibe mejor como un logro de la evolución social que como una característica del capitalismo.

Dentro del limitado abanico de cuestiones que podrían abordarse en un solo artículo, los autores no pueden establecer un estudio comparativo con China, en lo que respecta a la economía de transición. Nuestro estudio ofrece un punto de partida para futuras investigaciones empíricas y comparativas sobre la conexión entre turismo y economía política en Asia.

Las conclusiones del estudio sirven de referencia útil para quienes se embarcan en el estudio de la gobernanza y la formulación de políticas turísticas en los países en desarrollo.

Los resultados de la investigación son valiosos para los investigadores del sudeste asiático en particular y para los analistas de la política turística del mundo en desarrollo en general.

La presente investigación contribuye a un área poco investigada de la economía política, a saber, la doctrina marxista y su diálogo con el turismo. La transferencia de conocimientos es un aspecto destacado de esta investigación, que se ha derivado de un análisis crítico de la gobernanza del turismo en la agenda económica política nacional.

Despite the substantial body of international research exploring the effects of forced migration on mental health and the obstacles faced by refugee cohorts in accessing mental health services, there is a lack of in-depth studies specifically focusing on Bosnian refugees in Australia – one of the largest ethnic groups of displaced peoples. This qualitative investigation seeks to convey the experiences of mental health services by five Bosnian refugees in Melbourne, highlighting perceived pathways and barriers to service utilisation. This study aims to address two primary research questions: firstly, what characterises the experiences of Bosnian refugees in Australia when accessing mental health services? Secondly, what are the main barriers encountered by this population when seeking mental health services?

This study used qualitative inquiry and in-depth interviews to investigate the experiences of Bosnian refugees with mental health services in Australia. Data was collected through face-to-face interviews with five Melbourne-based Bosnian refugees who had previously accessed mental health services. Participants were recruited from community groups or associations using purposive sampling. Thematic analysis was used.

Key themes were revealed, such as the crucial role of social and community services, preferences for individual vs group therapy, potential re-traumatisation from therapeutic engagement, distrust of government-run mental health services and concerns regarding psychopharmaceutical prescription practices. Addressing barriers to mental health service access necessitates a multifaceted approach, including flexible social and community service support, an increased number of co-ethnic professionals and a recognition of cultural variations for effective service provision. Implementing these strategies can enhance help-seeking behaviours, provide culturally appropriate mental health services and improve the experiences of Bosnian refugees in Australia.

To the best of the authors’ knowledge, this study is the first to qualitatively explore how Bosnian refugees in Melbourne perceived the adequacy and availability of mental health services upon arrival to Australia. They are a large and potentially vulnerable community, due to experiences of war trauma and dislocation from country of origin. A lack of understanding regarding how this cohort engage with mental health services can lead to persistent inequities and ineffective service provision. This study identifies unique experiences and perspectives of Bosnian refugee participants, including distrust of government-run mental health services, and concerns regarding psychopharmaceutical prescription practices. This research is expected to contribute positively to the discourse on mental health service provision for Bosnian refugees and wider refugee communities in Australia.

The study aims to draw on the self-congruity theory to investigate the relationship among destination personality (DP), self-congruity and tourists’ pro-environmental behavioral intention (BI) among Guangzhou citizens who have experienced nature-based tourism (NBT).

The survey-based quantitative research was divided into two rounds, namely, a preliminary study exploring the dimensions of DP and the verification of whether the DP dimensions that significantly affect pro-environmental BI in step one would be selected for the main research to validate the conceptual model.

The results suggest that wholesome, one of the destination personalities, strongly predicts tourists’ pro-environmental BI, while actual self-congruity plays a mediating role between sincere, another DP, and tourists’ pro-environmental BI.

In practice, it offers multidimensional knowledge and robust evidence-based recommendations for the sustainable development and destination branding of NBT destinations in the post-epidemic era.

The study presents pioneering work that reveals previously underestimated factors influencing pro-environmental BI.

This study focused on Ivorian track and field athletes who were current or former members of the Ivorian national team to understand athletes’ experiences with migration, diaspora and sport.

Participatory action research (PAR) methodology was used in this research study (Lenette and Nesvaderani, 2021). According to Schinke and Blodgett (2016), PAR is a type of qualitative research used to engage the researcher and researched. The researcher and researched work together to understand the issues of a situation and communicate a plan to work toward resolving those issues (Kemmis et al., 2014). Using PAR helped to engage multiple people in the study, and as more research studies explore forced migration and sport, more scholars are starting to lean on the methodology to create a more diverse perspective and to include marginalized populations in the world of scholarly research (Stone, 2018; Robinson et al., 2019).

Key findings illustrate Ivorian athletes’ ability to forge a bond that transcended tribal and political differences through geographical proximity and sport opportunity, allowing them to (re)connect with their Ivorian diaspora by representing the national team.

This research paper expands on past studies in sport and migration by showcasing the fluid nature of how diaspora constructs an athlete’s national identity once they are forced to leave their homeland.

This study aims to disclose the antecedent factors for predicting support for cruise tourism in the Bahamas. It investigated the relationship between residents’ support for cruise tourism and the four indicators that were the positive/negative impact of cruise tourism on the community, perceived conflicts in sharing information and concerns about the COVID-19 pandemic.

Using 278 surveys of local residents near major cruise ports in the Bahamas, this study identified the salient variables in tourism impact and conflict factors. The survey questionnaire was adapted and developed from relevant studies and modified to suit the context of cruise tourism.

The results revealed that residents’ perceived conflict was insignificantly associated with their support for cruise tourism. In contrast, their concerns about COVID-19 and perceptions of the positive and negative cruise tourism impacts were statistically significant in predicting the likelihood of support for tourism.

This study suggests implications for enhancing the long-term growth of the cruise industry, which is vulnerable to environmental threats such as Covid-19.

The purpose of this study is to develop a new hybrid method that combines interpretative structural modeling (ISM) and matrix cross-impact multiplication applied to classification (MICMAC) to investigate the influencing factors of sustainable infrastructure vulnerability (SIV).

(1) Literature review and case study were used to identify the possible influencing factors; (2) a semi-structured interview was conducted to identify representative factors and the interrelationships among influencing factors; (3) ISM was adopted to identify the hierarchical structure of factors; (4) MICMAC was used to analyze the driving power (DRP) and dependence power (DEP) of each factor and (5) Semi-structured interview was used to propose strategies for overcoming SIV.

Results indicate that (1) 18 representative factors related to SIV were identified; (2) the relationship between these factors was divided into a five-layer hierarchical structure. The 18 representative factors were divided into driving factors, dependent factors, linkage factors and independent factors and (3) 12 strategies were presented to address the negative effects of these factors.

The findings illustrate the factors influencing SIV and their hierarchical structures, which can benefit the stakeholders and practitioners of an infrastructure project by encouraging them to take effective countermeasures to deal with related SIVs.

This paper presents the biography of one of Australia’s earliest female accountants, Miss Evelyn Maude West (aka Eva). The paper uses this history sub-genre to understand the significant impacts Eva West made across several fields. Eva West was not only a pioneer woman accountant but also an active philanthropist with an interest in social issues and a nature lover who promoted and encouraged an appreciation of the environment.

The paper leverages a diverse array of qualitative resources, responding to Carnegie and Napier's (1996) call to expand the concept of the accounting-based archive. Notably, rare nature study diaries and a book detailing camping adventures serve as poignant examples, illustrating Eva West's profound social and environmental engagement. Additionally, personal and business letters, digitised newspapers, pamphlets, annual reports, minute books and even poems contribute to the comprehensive exploration of Eva West's life and impact. Collectively, these varied sources offer a rich tapestry of evidence, facilitating the documentation of this unique narrative.

Throughout her life, Eva West made significant contributions as a pioneering woman in the field of accounting, a dedicated philanthropist and a passionate environmentalist. Together, these offer a multifaceted portrait of a well-rounded individual. With a solid foundation in accounting, Eva utilized her expertise to benefit numerous charitable organisations, leaving a lasting impact on the community. Moreover, her deep love for the environment is illustrated in nature study diaries and books documenting her camping adventures, highlighting the interconnectedness between her accounting pursuits and her commitment to environmental stewardship.

While previous studies briefly mention the additional contributions of early women to various organisations and movements, none provide the depth of insight seen in the portrayal of Miss Eva West. Rather than critiquing these earlier narratives, this observation presents an opportunity for further research to honour pioneering individuals for their multifaceted roles beyond accounting. Future studies could spotlight trailblazers as accountants with diverse interests and societal contributions, whether in social or environmental spheres. Additionally, this paper demonstrates how archives maintained by individuals, such as nature or travel diaries and camping books, can enrich accounting and accountability-based historical research.

Biographical studies in accounting have played a significant role in advancing historical research, yet there remains a call for additional studies to gain deeper insights into specific individuals. Few biographical narratives have explored how accountants integrate their professional careers with other interests, particularly highlighting the well-roundedness of individuals, especially women. Furthermore, this paper contributes to filling the gap in research that examines the intersection of accounting professionals and environmental concerns.