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1 – 10 of 16This study, a conceptual paper, analyses the growth of curation in tourism and hospitality and the curator role in selecting and framing products and experiences. It considers the…
Abstract
Purpose
This study, a conceptual paper, analyses the growth of curation in tourism and hospitality and the curator role in selecting and framing products and experiences. It considers the growth of expert, algorithmic, social and co-creative curation modes and their effects.
Design/methodology/approach
Narrative and integrative reviews of literature on curation and tourism and hospitality are used to develop a typology of curation and identify different curation modes.
Findings
Curational techniques are increasingly used to organise experience supply and distribution in mainstream fields, including media, retailing and fashion. In tourism and hospitality, curated tourism, curated hospitality brands and food offerings and place curation by destination marketing organisations are growing. Curation is undertaken by experts, algorithms and social groups and involves many of destination-related actors, producing a trend towards “hybrid curation” of places.
Research limitations/implications
Research is needed on different forms of curation, their differential effects and the power roles of different curational modes.
Practical implications
Curation is a widespread intermediary function in tourism and hospitality, supporting better consumer choice. New curators influence experience supply and the distribution of consumer attention, shaping markets and co-creative activities. Increased curatorial activity should stimulate aesthetic and stylistic innovation and provide the basis for storytelling and narrative in tourism and hospitality.
Originality/value
This is the first study of curational strategies in tourism and hospitality, providing a definition and typology of curation, and linking micro and macro levels of analysis. It suggests the growth of choice-based logic alongside service-dominant logic in tourism and hospitality.
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Domenico Campa, Alberto Quagli and Paola Ramassa
This study reviews and discusses the accounting literature that analyzes the role of auditors and enforcers in the context of fraud.
Abstract
Purpose
This study reviews and discusses the accounting literature that analyzes the role of auditors and enforcers in the context of fraud.
Design/methodology/approach
This literature review includes both qualitative and quantitative studies, based on the idea that the findings from different research paradigms can shed light on the complex interactions between different financial reporting controls. The authors use a mixed-methods research synthesis and select 64 accounting journal articles to analyze the main proxies for fraud, the stages of the fraud process under investigation and the roles played by auditors and enforcers.
Findings
The study highlights heterogeneity with respect to the terms and concepts used to capture the fraud phenomenon, a fragmentation in terms of the measures used in quantitative studies and a low level of detail in the fraud analysis. The review also shows a limited number of case studies and a lack of focus on the interaction and interplay between enforcers and auditors.
Research limitations/implications
This study outlines directions for future accounting research on fraud.
Practical implications
The analysis underscores the need for the academic community, policymakers and practitioners to work together to prevent the destructive economic and social consequences of fraud in an increasingly complex and interconnected environment.
Originality/value
This study differs from previous literature reviews that focus on a single monitoring mechanism or deal with fraud in a broadly manner by discussing how the accounting literature addresses the roles and the complex interplay between enforcers and auditors in the context of accounting fraud.
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Halina Waniak-Michalak and Jan Michalak
The study aims to determine whether a relationship exists between the potential significance of corporate controversies for stakeholders and how organisations respond to them in…
Abstract
Purpose
The study aims to determine whether a relationship exists between the potential significance of corporate controversies for stakeholders and how organisations respond to them in their annual and sustainability reports.
Design/methodology/approach
This paper employs content analysis on annual and sustainability reports of 48 listed companies from the Refinitiv database. The logit regression was used to estimate the model.
Findings
The study revealed that the main factors increasing the probability of a controversial issue being addressed in a corporate report are the controversy’s potential significance, companies’ financial performance and lawsuits.
Research limitations/implications
Our study has three major limitations. These are a relatively small sample of companies and reports, focusing on disclosures made in corporate reports and omitting other channels of communication, for example, social media, and a certain amount of subjectivity in the process of coding information.
Social implications
Former studies show that corporations face a serious risk of their hypocritical strategies becoming too evident for stakeholder groups. Our findings suggest that the risk is already materialising and may undermine the idea of CSR and sustainability reporting.
Originality/value
Our research focuses on high-profile adverse incidents widely reported in the media, the omission of which from corporate reports seems to constitute a particular case of organised hypocrite. It also demonstrates that companies use an impression management strategy to defuse adverse publicity and that major controversies cause minor ones to be omitted from their reports.
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Paola Maria Anna Paniccia, Gianpaolo Abatecola and Silvia Baiocco
How does the interaction between time and knowledge affect the evolution of organizations? Past research in organizational evolution has mostly investigated time and knowledge as…
Abstract
Purpose
How does the interaction between time and knowledge affect the evolution of organizations? Past research in organizational evolution has mostly investigated time and knowledge as two separate variables. In contrast, theoretical perspectives integrating these variables are still seemingly scant. The authors believe that filling this literature gap needs attention. Thus, this study aims to contribute by developing a conceptual framework.
Design/methodology/approach
This is a conceptual study. The framework is centred on the concept of “co-evolutionary time”, which the authors explain through a business example from the tourism industry. Supported by a narrative-based style, from a methodological point of view the framework is featured by the attempt to synthesize specific, extant literature into new theoretical development.
Findings
As its main theoretical contribution, the co-evolutionary time suggests how firms can adapt in a way that, from an evolutionary perspective, proves fitting both in terms of contents and methods, thus opening possibilities for new long-term social construction and reconstruction. As its main practical contribution, co-evolutionary time can constitute not only a temporary source of organizational success and competitive advantage but also an agent of enduring change and long-term business survival.
Originality/value
As its main novelty, the framework is developed through merging two literature streams. In particular, the authors first consider the literature about time, with a focus on its objective and subjective dimensions. The authors then consider the literature about organizational evolution, with a focus on the co-evolutionary nature of the firm/environment relationship.
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Wim Van Lent and Gabrielle Durepos
This paper aims to explore the turn in management and organization studies (MOS) and reflect on “history as theory” versus “history as method”.
Abstract
Purpose
This paper aims to explore the turn in management and organization studies (MOS) and reflect on “history as theory” versus “history as method”.
Design/methodology/approach
Looking at previous research and the evolution of MOS, this paper situates the special issue papers in the current climate of this area of research.
Findings
The special issue papers included here each make a theoretical contribution to methodology in historical organization studies.
Originality/value
The eight articles featured in the special issue offer examples of innovative and historically sensitive methodology that, according to the authors, increase the management historian toolkit and ultimately enhance the methodological pluralism of historical organization studies as a field.
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Fatma Zerah Tan and Gbemi Oladipo Olaore
In today’s business world, competition is no longer about resources accumulated, but the emphasis is now placed more on the actual accumulation and utilization of knowledge within…
Abstract
Purpose
In today’s business world, competition is no longer about resources accumulated, but the emphasis is now placed more on the actual accumulation and utilization of knowledge within the organization. Attention has shifted drastically from just acquiring wealth in the organization to an era where knowledge and learning within the organization becomes more critical and important to the organizational survival and continuous growth as put forward by this paper. This paper investigated the effect of organizational learning and effectiveness on operations, employee productivity and management performance. This paper aims to add to scholarly works and knowledge on organizational learning.
Design/methodology/approach
Random and stratified sampling techniques were used. Data collection was done with the use of a questionnaire and analyzed using confirmatory factor analysis and hierarchical multiple regression.
Findings
The result from the data analyzed shows that there is a positive relationship between organizational learning and effectiveness, operations, employees’ productivity and management performance suggesting that organization learning impact is encompassing because it affects and influences the effectiveness and efficiency of all the staff at every level within the organization.
Practical implications
Organizations should strive and do everything possible to ensure organizational learning because this study is in an era where knowledge and learning within the organization are more critical and important to organizational survival and continuous growth.
Originality/value
The study demonstrates that the only way to fast-track growth in every sphere of the organization is to ensure organizational learning as it influences the effectiveness and efficiency of all the staff at every level within the organization.
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