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The study explores the possibility of developing a valid scale for integrated management of heritage sites to bring a holistic approach to heritage properties' conservation practices.

The study followed the exploratory sequential method. An in-depth interview was adopted for exploring indicators, and a questionnaire survey was administered for descriptive analysis.

Cultural resources conservation strategies have been analyzed from a tourist, local communities and stakeholder's perspective with local-specific indicators. The study indicates that a multi-dimensional approach that integrates tourists, local communities and other stakeholders-based indicators can be developed at the destination level for the integrated management of heritage properties. Tourist-centric, local community-specific and stakeholder-oriented approaches could act as catalysts for more pragmatic conservation practices in the local areas based on the site-specific indicators.

The study is limited to lesser-known heritage sites located in the southern provincial states of India. The technical conservation strategies on the structure and architecture are not part of the study. Theoretical implications on the study of this kind can contribute to the literature as it throws light on future studies seeking local-centric conservation and management practices of heritage sites hitherto less explored in the domain of conservation science. The scale provides insight into the appropriate form of intervention that the local communities, tourists and other stakeholders can do at the heritage sites, hence the possibility of garnering the attention of other discipline strivings towards the conservation of heritage sites and to apply along with other relevant variables. It is expected that the study might expedite the knowledge accumulation in conservation science.

The scale can be used in a similar context for the integrated management of heritage sites. The study can assist the policymakers and planners in seeking the support of stakeholders, local communities and tourists for the implementation of heritage conservation and management programs. Such a local-centric management strategy promoting responsible consumption and production could contribute to SDG 12. Further, the study can also contribute towards SDG 11.4, which calls for strengthening the effort to protect and safeguard cultural and natural heritage. This scale can be a tool for destination management organizations (DMOs) to understand the level of intervention of local communities, tourists and other stakeholders at the heritage site.

The integrated management approach of heritage conservation immensely helps the lesser-known heritage sites the world over as such structures are out of the focal point of government funding and other conservation efforts. The synergy of the integrated approach could protect lesser-known unfunded heritage sites, and thereby, the cultural reflections of the community concerned can be made available for future visitors’ consumption.

The study attempted to understand the conservation approaches for lesser-known heritage sites with the support of both demand and supply-side stakeholders. Such a collaborative approach is the first of this kind in the conservation of heritage sites in India.

This study explores whether hard regulatory control decreases the level of earnings management in local governments. The implementation of a new regulatory approach by Norwegian authorities provides the opportunity for an empirical study.

The authors adopt a two-stage strategy to investigate the existence of earnings management, using the Jones (1991) and modified Jones (Dechow et al., 1995) models to construct a random-effects model.

The authors test the hypothesis that, given decentralisation of control, there will be an increase in opportunistic financial reporting. This study's findings suggest that this is not the case, thereby indicating that a soft control regime does not diminish discipline in municipalities.

This study has practical implications for policymaking in the public sector. Its findings suggest that municipalities do not engage in more earnings management under a soft regulatory regime. Hence, other authorities should consider adopting a soft regulatory approach to controlling local governments and their financial reporting systems.

This study contributes to a growing body of literature regarding earnings management by local governments. The authors investigate a hypothesis previously untested in the literature by comparing the degree of earnings management under different regulatory control regimes.

The purpose of this paper is to explore the scope for action of local human resource managers, who are employed in foreign subsidiaries of multinational companies (MNCs), for implementing training activities. These managers are situated in relationships to headquarters and the local environment. Related to this is the question whether MNCs contribute to the local skill base by implementing training activities or whether they exploit the existing skill formation system.

This study focusses on German subsidiaries of MNCs with headquarters in the USA and the UK, France, China and Japan. The study is based on 107 expert interviews with subsidiary managers and representatives of local stakeholder organisations, such as educational organisations, chambers, economic promotion agencies and governmental bodies in Germany.

The study reveals that headquarters introduce general schemes for training. In addition to these MNC-internal trainings, local managers use their information advantage over headquarters to implement dual training activities.

The training activities of subsidiaries are dependent on the institutional settings of the host country.

Albeit dual training activities are laborious and tie the local managers down for the medium and long term, the future need of the subsidiary for adequately skilled workforce prompts local managers’ engagement in implementing dual training activities.

Subsidiaries contribute to the local skill base and do not act in a free-rider position, at least in the German variety of capitalism.

The study deepens insights on distanced relations within and how subsidiaries generate scope for action by using this kind of relationships.

This study aims to investigate the adoption of the United Nations’ Sustainable Development Goals (SDGs) as the new performance perspective in cities. It also aims to understand how accounting for SDGs begins in city administrations by following Power’s (2015) fourfold development schema composed of policy object formation, object elaboration, activity orchestration and practice stabilization.

Focusing on a network of cities coordinated by the Finnish local government association, we analyzed the six largest cities in Finland employing a holistic multiple case study strategy. Our data consisted of Voluntary Local Reviews (VLRs), city strategies, budget plans, financial statements, as well as results of participant observations and semi-structured interviews with key individuals involved in accounting for SDGs.

We unveiled the SDG framework as an interpretive scheme through which cities glocalized sustainable development as a novel, simultaneously global and local, performance object. Integration of the new accounts in city management is necessary for these accounts to take life in steering the actions. By creating meaningful alignment and the ability to impact managerial practices, SDGs and VLRs have the potential to influence local actions. Our results indicate further institutionalization progress of sustainability as a performance object through SDG-focused work.

While prior research has focused mainly on general factors influencing the integration of the sustainability agenda, this study provides a novel perspective by capturing the process and demonstrating empirically how new accounts on SDGs are introduced and deployed in the strategic planning and management of local governments.

Foreign markets possess different characteristics to domestic ones; this means that dynamic marketing capabilities (DMCs) should be adjusted. This paper aims to understand how these DMCs enable firms to achieve greater legitimacy in international markets.

This research uses a qualitative approach based on in-depth interviews in collaboration with an association of exporting firms.

Findings suggest five areas of DMCs to improve organizational legitimacy overseas: flexibility, relationship management, local market sensitivity, anticipation and exemplariness. Those capabilities should be combined and will play a different role depending on the implementation phase of the external company. Resource allocation and capability development should follow an integrative approach emphasizing proximity, adaptability, alliances, engagement and credibility to reach differentiation in foreign markets.

The originality is mainly focused on the cohabitation and strong synergies between DMCs and legitimacy. This aspect is particularly relevant because legitimized companies have higher levels of survival, which is fundamental in the international venture.

This study aims to explore the formation of municipal risk management (RM) and the reasons for the differences of RM practices between the seven biggest cities in Finland.

The empirical data of this comparative qualitative case study comprises 33 interviews conducted with municipal managers. Supplementary material includes documentary material on municipal rules governing RM as well as annual reports and risk tools used in the municipalities.

This study found differences in cities with respect to when, how and why RM practices had evolved. The results indicate that differences in RM practices and development paths between cities are largely explained by the differences in the original reason to initiate RM, time span since its introduction, professional and educational backgrounds of risk managers, local risk events and accounting infrastructure such as RM tools developed in a city. These findings also suggest that even within the same municipality, different functions can be at different phases regarding RM.

This study reports on RM as a new form of accounting in the field of Finnish municipalities. This highlights how fairly uniform considerations at the field level lead to variation in the elaboration of RM practices at the municipal level. The study finds that different paths in the development of local RM involve iterative evolution between the phases of emergence, largely explained by contextual differences. This study contributes to understanding the emergence of new accounting forms in a municipal RM context.

The Baduy tribe has its own uniqueness and values regarding the forest; it manages the forest using customary law to keep it sustainable. This research aims to describe the position of customary law used by the Baduy tribe to conserve forest areas.

This research is a qualitative research conducted in September 2019 and 2020 at Baduy. The data were collected through a literature study and in-depth interviews with informants related to the Baduy tribe. The collected data included documentation and interview transcripts that were translated into English. Data analysis was conducted in a descriptive manner, equipped with related evidence.

The Baduy community holds firm to its customs and culture called pikukuh. The Baduy community applies the concept of sustainable forest management in that local communities are directly involved in forest management activities to improve welfare and implement sustainable forests.

The implication of this research is that it is beneficial for forest conservation based on customary law, using the conservation approach of the Baduy tribe as a local community in protecting the sustainability of forest resources and their sustainability for the next generation. This study contributes as a guide for the government to formulate policies that will include local communities into conservation programs and government policies. It may apply to a study of coordination with related institutions such as the Ministry of Environment and Forestry in implementing forest conservation.

This study uses primary data from the Baduy tribe, which has unique local traditional values regarding the territory and the important role of the forest. The originality of the findings from the excavation of each activity was based on the procedures and beliefs regulated in customary law regarding forest management. Preservation of traditional knowledge in customary law has contributed to the urgency of sustainable forest conservation and biodiversity conservation, which is part of the traditional knowledge of the Baduy tribe.

This research investigates the politics of smiling as a central driver for employees to navigate power dynamics within the prevailing discourse at a Japanese retailer in Hong Kong. Existing critical management studies emphasize power in organizational language, often neglecting the role of employees’ emotions in sustaining discourse. This paper examines employees’ smiles as tools for legitimizing (sensegiving) and interpreting (sensemaking) discourse. It explores how the use of their emotional display influenced the outcome of the company’s attempt to legitimize discourse. This research divides the discourse process into five phases: formation, codification, implementation, monitoring and adaptation.

Using the critical sensegiving and sensemaking approach, this paper discusses how employees’ interpretations of corporate policies shape the perpetuation of dominant discourse and outcomes. Data were collected through the author’s long-term participant observation in the Hong Kong branches of Japanese retailers.

The formation phase discusses the emergence of a dominant discourse favoring Japanese practices in the company’s Hong Kong operations. Codification involves the conceptualization of standard smiles in customer service policies. In practice (implementation, monitoring and adjustment), employee smiles serve as tools for negotiating power—shaping careers, earnings and shift preferences. This paper argues that this discourse shapes organizational norms while employees’ sensemaking influences the discourse implementation. Furthermore, this paper highlights the transnational impact of Japanese culture in Hong Kong, which has shaped the way Japanese top management and local employees interpret the dominant discourse.

This study demonstrates the importance of discussing the display of emotions and employees’ intentions to understand their impact on the outcome of discourse implementation. This study also reiterates the significance of discussing the influence of one culture on another to understand the broader social context that affects the perpetuation of discourse.

This study aims to track and integrate past research concerning how tourism might improve natural disaster management, detect thematic research areas and develop an agenda for future research.

Using a systematic literature review methodology, this research synthesises academic papers indexed in the Scopus, Web of Science and EBSCOhost (Hospitality & Tourism Complete) databases. A total of 34 articles published in peer-reviewed English journals were systematically selected for review and analysed using a thematic approach.

This review highlights a growing interest in the potential and value of tourism for disaster management. Eight key themes emerged in the review, including education and information communication about disasters; tourism facilities for disaster preparation; tourism resources in emergency conditions; livelihoods and economic recovery; disaster-related tourism attractions for recovery; destination re-branding and re-framing; community reinvigoration in tourism-driven disaster recovery; and special-interest tourism for recovery. A natural disaster management schematic empowered by tourism highlights tourism industry opportunities to positively impact the entire disaster management process.

To the best of the authors’ knowledge, this work offers the first systematic review of the research on how tourism might support multiple stages of natural disaster management. This study thus complements and enriches extant literature reviews on the nexus between tourism and disaster management. The framework presents timely guidelines for planners, developers and other key stakeholders to leverage tourism initiatives to improve disaster management outcomes.

本研究旨在追溯和整合以往研究中关于旅游业如何提升自然灾害管理的实践和发现, 明确主要研究领域并提出未来研究议程。

通过系统文献综述方法, 本研究综合了Scopus, Web of Science和EBSCOhost（Hospitality & Tourism Complete）数据库中索引的学术论文。共有34篇发表在同行评审的英文期刊上的文章被系统地筛选出来, 随后使用主题分析方法进行分析。

文献综述发现, 学者和行业实践者对旅游业在灾害管理方面的潜力和价值越来越感兴趣。综述分析发现了八个关键领域：灾害的教育和信息交流; 旅游设施用于备灾; 旅游资源用于紧急情况; 生计和经济复苏; 灾难相关的旅游吸引物; 灾难地品牌重塑和重构; 旅游业驱动的社区灾后重振; 灾后重建中的特殊兴趣旅游。本文设计了由旅游业赋权的自然灾害管理示意图, 突出了旅游业对整个灾害管理进程产生的积极影响和潜在机会。

本文首次系统地回顾了旅游业如何支持多个自然灾害管理阶段的相关研究。此项研究补充和丰富了关于旅游业与灾害管理之间关系的现有文献综述。该框架为规划者、开发商和其他主要利益相关者在利用旅游举措来改善灾害管理方面提供了及时的指导方针。

Este estudio identifica e integra las investigaciones anteriores sobre cómo el turismo podría mejorar la gestión de desastres naturales, detecta áreas temáticas de investigación y elabora una agenda para la investigación futura.

Usando una metodología de revisión sistemática de la literatura, esta investigación sintetiza artículos académicos indexados en las bases de datos Scopus, Web of Science y EBSCOhost (Hospitality & Tourism Complete). Se seleccionaron sistemáticamente un total de 34 artículos publicados en revistas inglesas con revisión por pares para su revisión y análisis mediante un enfoque temático.

Esta revisión pone de relieve el creciente interés por el potencial y el valor del turismo en la gestión de desastres. En la revisión surgieron ocho temas clave: la educación y la comunicación de información sobre desastres; instalaciones turísticas para la preparación ante desastres; recursos turísticos en condiciones de emergencia; medios de subsistencia y recuperación económica; atracciones turísticas relacionadas con los desastres para la recuperación; cambio de marca y replanteamiento del destino; revitalización de la comunidad en la recuperación de desastres impulsada por el turismo; y el turismo de interés especial para la recuperación. Un esquema de gestión de desastres naturales potenciado por el turismo pone de relieve las oportunidades de la industria turística para influir positivamente en todo el proceso de gestión de desastres.

Este trabajo ofrece la primera revisión sistemática de la investigación sobre cómo el turismo podría apoyar las múltiples etapas de la gestión de desastres naturales. Este estudio complementa y enriquece la bibliografía existente sobre el nexo entre el turismo y la gestión de desastres. El marco presenta directrices oportunas para que los planificadores, los promotores y otras partes interesadas clave aprovechen las iniciativas turísticas para mejorar los resultados de la gestión de desastres.

This study aims to investigate practitioners’ perceptions of strategic work in municipal facilities management: how public facilities management is changing, what is included in strategic public facilities management and who leads the strategic work.

A literature review begins with mainstream studies of strategy management, ultimately concentrating on municipal facilities management. Findings are based on a 2020/2021 questionnaire targeting 356 practitioners in municipal facilities management across Sweden (50% response rate). The statistical treatment includes factor analysis.

Most respondents indicated changed ways of managing facilities in the past five years; most reported that they were in an organization with an explicit goal of working more strategically. Respondents associated strategic facilities management with governance, facilities, sustainability, technology change and communication. Frequently, it was the management team of the facilities management department that led strategic work.

Research into municipal facilities management is dominated by studies in Northern Europe, and more studies from other regions are needed. How strategies and work roles evolve in parallel appears to be a fruitful direction of further research.

Facilities managers need stronger competences and more resources to engage in strategic facilities management. Findings indicate a need to integrate sustainability aspects better into long-term strategic work.

More strategic municipal facilities management is of obvious social value.

This is the first study of practitioner perceptions of work on strategic facilities management in municipalities.