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The aim of this paper is to propose a basis upon which accounting reporting can be developed to reflect real values and the real economy. It aims to address the environmental considerations discussed in the UN debate (Bebbington and Unerman, 2020) and the concern for a “better life-world”, which is the theme of this special issue.

Addressing the task involves the application of the philosophy of pragmatic constructivism (which explains how people can relate to their reality in ways that lead to successful action) and the philosophical concept of the “good life” (which establishes the values to be pursued through action and so defines action success). Also, it outlines the necessary characteristics of measurement frameworks if they are to be effective in the development and control of human practices to achieve desired values.

This paper proposes a conceptual framework for guiding the measurement of how a sustainable good life has improved and/or deteriorated as a result of organisational activities. It outlines a system of concepts on basic and instrumental values for analysing the condition of maintaining a sustainable good life in real terms. This is related to the financial results and societal regulations to analyse and adjust controls according to the real economic goals. Also, it provides a system of value measurands to produce valid information about the development of a sustainable good life. The measurand makes accounting reporting reflect the conditions of the good life that constitute the real economy instead of merely the financial economy driven by shareholder capitalism. Providing tools to analyse whether the existing practices of business and social regulations promote or counteract the real economic goals of producing a sustainable good life means the measurement system proposed makes the invisible hand of the market visible.

The mechanism proposed to enable accounting reporting to reflect real values and the real economy is a new conceptual framework that will allow accounting to more fully realise its potential to contribute to a “better world”. In aiming to serve a sustainable good life, accounting reporting will inherently foster ethical social practices.

Studies in corporate social responsibility (CSR) disclosure were initially focused more on disclosure “Quantity” than “Quality” and while they have started to explore “Disclosure Quality”, their assessment mechanisms are found to be immature. Thus, while a number of papers have sought to assess the quality of CSR disclosure, this paper aims to suggest an approach tied closely to both expectations in assessing “quality” derived from the Conceptual Framework for Financial Reporting (revised 2018) and the global reporting initiative. The outcome is to offer a best practice approach to assessing CSR disclosure quality.

In this paper, prior literature is reviewed, qualitative characteristics from the Conceptual Framework for Financial Reporting (revised 2018) and globally recognised guidelines such as the GRI are reviewed. The framework for a “CSR disclosure quality index” as an assessment tool to assess CSR disclosure quality is developed from qualitative characteristics and criteria identified.

The proposed CSR disclosure quality index is developed in stages from the qualitative characteristics identified in the Conceptual Framework for Financial Reporting (revised 2018) and criteria identified from the guidelines discussed. A table was then developed linking the qualitative characteristics to criteria providing a Likert scale approach to assessing the disclosures made by companies to make an assessment of the quality of the companies’ reports. It is argued this provides a robust assessment, being a direct and comprehensive measure of disclosure quality.

As with most qualitative work, there are alternative approaches to establishing an index, but the authors believe this is an approach offering links (and, therefore, credibility) to globally recognised guidelines in the assessment of CSR disclosure quality. Future work could enhance the alignment of this index with the sustainable development goals (SDGs), building on the preliminary connections established in this study.

At a practical level this index offers an approach to reviewing the quality of CSR disclosures which could prove useful to policymakers and in the future development and expansion of this framework offering greater objectivity to assessments and justification for proposed improvement in reporting practice. Also, this index serves as a benchmarking tool for companies to meet the disclosure expectations of stakeholders.

This approach has the potential to substantially fulfil stakeholder expectations by addressing the growing demand for transparency in this area, while avoiding practices that could be perceived as superficial or misleading (greenwashing). Focusing on social issues enables stronger connections between companies and their stakeholders. Furthermore, the index helps companies link their CSR efforts with SDGs and show their commitment to long-term social value building in discussion of governance factors to show accountability expectations are being met.

This paper contributes to CSR disclosure quality literature and provides a reliable method of assessing the quality of CSR disclosures. Opportunities for further and broader developments can be envisaged while offering a credible and reliable approach.

This paper aims to provide a critical reflection on the experience design of the lifestyle communities in the hospitality and tourism industry. Specifically, this paper proposes a conceptual model that governs experience design in creating unique and memorable experiences for lifestyle communities.

This paper is based on a critical analysis of emerging phenomena, related literature and researchers’ experiences and insights.

The lifestyle community is conceptualized as a group of people who share a specific interest, value or activity and the type of its existence can be classified as physical, virtual or hybrid. As the importance of experience design has been highlighted in the hospitality and tourism industry, the study provides the guest experience design framework of lifestyle communities that suggests an operationalization of experience design that touches shared values of customers within lifestyle communities.

This study introduces a framework that highlights the role of experience design in the development of lifestyle communities, thereby enriching the emerging body of knowledge. Additionally, the research illustrates how lifestyle communities diverge from traditional hospitality business models by using distinctive positioning strategies.

This study provides practical implications on how to capture the growing number of customers represented by lifestyle communities in the future. A deep understanding of frameworks may be crucial to establishing the experience design of lifestyle communities to correspond to the future of the hospitality and tourism industry.

This study remarks an initial attempt to provide a critical reflection of a rising contemporary issue: experience design and lifestyle communities. Conceptualization through a profound reflection of the issue offers insights to define existing phenomena and suggestions to capture future opportunities and actual management. Furthermore, future research directions in hospitality and tourism are elucidated by the provided conceptual frameworks.

Oil and gas sector has more disruptions regarding its logistics management than any other industry. It is critical to understand which external security threats disrupt the oil and gas supply chain (OGSC). Recently, the time interval between these disruptions became frequent. the purpose of this paper is to identify key logistics elements that lead to such disruptions which would greatly benefit the oil and gas industry in developing more effective mitigation measures and resilient practices in the future.

This research develops the theoretical framework through a critical review of all theories related to resilience, logistics disruptions and mitigation methods in the oil and gas industry. Afterward, semi-structured interviews were conducted with executives in the Egyptian oil and gas industry to develop a conceptual framework. Finally, an empirical study was conducted through questionnaires with managers in the Egyptian oil and gas sector to develop the applied framework.

This research revealed that achieving an elevated level of flexibility, redundancy, visibility and collaboration in the Egyptian OGSC will significantly increase the level of resilience in the sector and consequently help in mitigating probable logistics disruptions.

This research contributes to academia by providing a conceptual framework for the most common logistics disruptions in the Egyptian OGSC and providing practitioners with the best resilience practices that are feasible and effective in mitigating logistics disruptions.

Previous research studied disruptions in OGSC from different perspectives: economic, social, political, technical, safety, legal and environmental perspectives, but no research highlighted the logistics perspective in the Egyptian context, to the best of the authors’ knowledge.

This article aims to explore the potential of feminist phenomenology as a conceptual framework for advancing women’s entrepreneurship research and the suitability of interpretative phenomenological analysis (IPA) to the proposed framework.

The article critically examines the current state of women’s entrepreneurship research regarding the institutional context and highlights the benefits of a shift towards feminist phenomenology.

The prevailing disembodied and gender-neutral portrayal of entrepreneurship has resulted in an equivocal understanding of women’s entrepreneurship and perpetuated a male-biased discourse within research and practice. By adopting a feminist phenomenological approach, this article argues for the importance of considering the ontological dimensions of lived experiences of situatedness, intersubjectivity, intentionality and temporality in analysing women entrepreneurs’ agency within gendered institutional contexts. It also demonstrates that feminist phenomenology could broaden the current scope of IPA regarding the embodied dimension of language.

The adoption of feminist phenomenology and IPA presents new avenues for research that go beyond the traditional cognitive approach in entrepreneurship, contributing to theory and practice. The proposed conceptual framework also has some limitations that provide opportunities for future research, such as a phenomenological intersectional approach and arts-based methods.

The article contributes to a new research agenda in women’s entrepreneurship research by offering a feminist phenomenological framework that focuses on the embodied dimension of entrepreneurship through the integration of IPA and conceptual metaphor theory (CMT).

Sustainable consumption has far-reaching implications globally, with promotion of sustainable consumption also identified as one of the sustainable development goals (SDGs). Hence, there is a need for relevant information to guide consumer buying decisions. Eco-labels have been created to serve as one of the key communication platforms for this purpose, but studies indicate low levels of comprehension. Hence this paper proposes a conceptual framework using established neuroscience theories and principles to address this topic of significance.

The “Simplicity Principle” propagates that simpler explanations find place over complex ones. Also, the Dual System Theory focuses on the two systems, intuitive System 1 and cognitive System 2, used by the brain to process information. We spotted a research gap here and leveraged these theories and drew from several earlier studies to propose a framework that presenting information in a “simple” manner on eco-labels would accelerate sustainable consumption.

System 1 works to reduce cognitive process and load on System 2, influencing overall choice and purchase decision. System 2 capacity requires the need to minimize cognitive load through processing simpler messages. Quick processing of information by System 1 generates impressions, attention and attitude. Once accepted by System 2, these often remain unchanged unless necessary and invariably turn into beliefs and voluntary action. Simplicity leverages speed and effortless processing ability of System 1, reducing effort of cognition by System 2 and enabling a decision (to purchase “green”).

Sustainability and sustainable consumption are matters of social and environmental concern and significance. This framework proposes the need for policymakers and businesses to consider adopting the “simplicity” approach in promoting sustainable consumption through bridging the vital gap in the understanding of eco-labels by consumers. There are implications and opportunities for researchers to conduct empirical research across different categories to validate this framework.

While several methods have been explored and implemented, given the significance of sustainability and sustainable consumption, eco-labels suffer from lack of comprehension, thus affecting adoption by consumers. Applying fundamental neuroscience principles of “simplicity” seems to have been overlooked so far toward addressing this gap. This framework proposes that applying “simplicity” to stimuli such as eco-labels and communications be considered to address and correct the situation and help to accelerate sustainable consumption.

This paper aims to provide a conceptual understanding of the drivers and outcomes of actor opportunism in the context of the three key actors of the sharing economy – the service provider, the platform and the consumer.

The research uses a conceptual approach by drawing on literature from within and outside of marketing.

The current research introduces a conceptual framework of opportunism in the sharing economy with seven underlying propositions. The framework posits a U-shaped moderating effect of social capital for the relationship between opportunism and its drivers, actor vulnerability and asset specificity. Furthermore, a 2 × 2 matrix consisting of two types of opportunistic behaviors (active and passive) and two coping strategies by other actors (defensive and nondefensive) suggests that passive opportunism tends to lead to value codestruction independently of the coping strategies employed by other actors. Counterintuitively, the combination of active opportunism and defensive coping strategy presents an opportunity for value cocreation due to its potential to break up older structures and generate new ones.

While our research provides a higher-level understanding of opportunism pertaining to platform, consumers and service providers in the sharing economy, future research could situate our framework within specific regulatory environments, incorporate the role of competitors and examine individual interaction effects between type of opportunism and coping strategies.

The framework enables service providers, platforms and consumers to identify drivers of opportunistic behaviors of their partners and discern instances in which opportunistic behaviors lead to value codestruction for all actors.

This research transcends prior work on the bright and dark sides of the sharing economy by identifying its dynamic nature and examining the contributing role of opportunism.

Human and artificial intelligence has often been examined through competitive and oppositional lenses, which may no longer suffice in modern digital and knowledge-based societies. This paper advocates for a holistic perspective by integrating human and artificial intelligence within the conceptual framework of intellectual capital (IC).

Employing a deductive approach rooted in systems theory, this study reinterprets established dimensions of IC for the era of artificial intelligence.

Drawing inspiration from the Information Variety Model and the 4C Curve Model, both developed within the research framework of the Viable Systems Approach, a conceptual framework is proposed to transcend fragmented perspectives. It aims to provide researchers and practitioners with a comprehensive understanding of human–artificial intelligence relations within the realm of IC.

This paper contributes to the ongoing discourse on the potential evolution of IC in the era of artificial intelligence by presenting a multidisciplinary framework that challenges reductionist perspectives. It underscores the importance of systems thinking in reframing, analyzing and discussing key dimensions of IC in the context of the artificial intelligence era.

The purpose of this conceptual paper is to provide a critical reflection on the role of hospitality in society. Specifically, this research criticizes contemporary conceptualizations of hospitality in academic research and practice and suggests a reconceptualized approach for capturing the full potential of hospitality to elicit transformative social change.

This paper is based on a critical analysis of hospitality research and practice as reflected in the extant literature. A typological approach to conceptualization is used to develop a framework that views hospitality from three distinct epistemological pathways.

Hospitality has largely been conceptualized as an industry- or a business-level context in which economic activity takes place, a pathway referred to as application. This paper offers the hospitality-oriented society of tomorrow (HOST) framework, which urges researchers and practitioners to explore two additional pathways – infusion and transformation – through which hospitality can contribute to society. The nonrecursive relationships between these three pathways and the five pillars of sustainable development espoused by the United Nations 2030 Agenda are proposed to form the basis of future inquiry into the role of hospitality in society.

The HOST model provides a framework whereby stakeholders within and outside of the traditional contours of the hospitality industry can benefit from a broader conceptualization and implementation of the hospitality phenomenon.

The paper offers a thought-provoking assessment of the fundamental tenets of hospitality as an academic discipline and social phenomenon. It offers a unique framework that should inform the evolution of hospitality research and practice if the discipline is to bolster its social significance.

This study aims to address the following research questions: (1) What are the theoretical frameworks and areas of study that influence the development of service ecosystems? and (2) To what extent does a service ecosystem align with the theoretical concepts presented in other research contexts within the study areas, thereby transforming the fundamental structure of the core concept?

We conducted a bibliometric systematic literature review, analyzing 280 papers from a sample of 52 journals listed in the Association of Business Schools (ABS). The review covered the period between 2004 and 2022, and we utilized co-citation analysis, multi-dimensional scaling analysis and hierarchical cluster analysis (HCA) on a total of 2,614 citations.

This study employs co-citation analysis to identify the conceptual structure of the service ecosystem based on highly cited papers. Additionally, we utilize multidimensional scaling (MDS) to uncover key approaches driving service ecosystem research. Through HCA and network analysis, we examine the research scope and its development, emphasizing theory-driven approaches. By combining quantitative and qualitative analysis, we explore the interrelationships between scope, domain and evolution. This comprehensive analysis allows us to delve deeply into the study of service ecosystems. To broaden the research scope, we propose a conceptual framework for comparing the main components of a service ecosystem. The current paper clarifies the service ecosystem's intellectual structure, including service performance, humanistic approach, sustainable innovations and service reflexivity and reformation and proposes a prospective research framework for specialists and researchers by introducing a metaverse service ecosystem.

For the first time, the findings of this study shed light on processes that facilitate the flow of technologies, business models and markets through social structures, ultimately contributing to social change. In service-based systems, the development and application of a more humanistic approach within and surrounding social service ecosystems are crucial as they evolve. Therefore, adopting a dynamic and multifaceted approach offers valuable insights into the drivers of value creation.