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Awe is an important yet largely overlooked emotion in tourism. This paper aims to reveal the underlying mechanism of the effects of nature-inspired awe on stimulating tourists' environmentally responsible behavior (TERB) intention by delving into the serial mediation effect of state construal level, small-self perception and state connectedness to nature (CNT).

This research was built upon the appraisal theory of emotion. Study 1 was a scenario-induced quasi-experimental study to test the proposed model linking awe, small-self perception, state CNT and TERB intention. A total of 271 valid questionnaires were collected via an online questionnaire platform. Study 2 was a field study designed to replicate the findings of Study 1 and further uncover the mediating role of the state construal level. Study 2 was conducted in Baiyun Mountain Scenic Area, China. A total of 229 valid questionnaires were used for analysis.

This research deepens our understanding of the effects of nature-inspired awe in the tourism and travel fields. This research uncovers the underlying mechanism by which awe increases TERB intention through serial mediation. Specifically, awe inspires tourists to apply a higher level of construal, which makes tourists perceive a smaller self, making them feel more connected to nature and exert more intention to adopt ERB.

This research linked tourists' mindset (i.e. state construal level), internal (i.e. small-self perception) and external (i.e. state CNT) cognition in an integrated model, explaining how nature-inspired awe contributes to eliciting TERB intention. The findings add critical theoretical contributions to the travel and tourism literature and provide important implications for the tourism industry to inspire awe and benefit from such emotion.

敬畏在旅游中是一种十分重要的情绪, 但却鲜少被关注。本研究旨在深入研究解释水平状态、小我感知和自然关联感的链式中介效应, 揭示自然敬畏激发游客环境责任行为意向的内在作用机制。

本研究的基础理论为情绪评价理论。研究一通过场景诱导的准实验研究, 检验将敬畏、小我感知、自然关联感和游客责任行为意向的假设模型; 研究一以网络问卷平台收集的271份有效问卷数据进行分析。研究二是一项在中国白云山风景区开展的实地研究, 旨在检验研究一的研究结果, 并进一步揭示解释水平状态的中介效应; 研究二采用229份有效问卷数据进行分析。

本研究揭示了敬畏通过链式中介作用影响游客环境责任行为意向的内在作用机制, 深化了对自然敬畏在旅游和旅行领域价值的理解。具体而言, 本研究发现敬畏激发了游客启动更高的解释水平, 这使游客感知到更渺小的自我, 并促使他们感到与自然的联系更加紧密, 从而提升了游客的环境责任行为意向。

本研究将游客的心理定式（即解释水平状态）、内在认知（即小我感知）和外部认知（即自然关联感）整合到一个综合模型中, 解释了自然敬畏引发游客环境责任行为意向的作用机制。研究结果为旅游研究提供了重要的理论贡献, 也为旅游行业如何在实践中激发敬畏感并从中获得效益提供了重要的实践启示。

El asombro es una emoción importante pero en gran medida ignorada en el turismo. Esta investigación pretende revelar el mecanismo subyacente de los efectos del asombro inspirado por la naturaleza en la estimulación de la intención del comportamiento responsable con el medio ambiente (TERB) de los turistas, profundizando en el efecto mediador en serie del nivel de interpretación del estado, la percepción del pequeño yo y la conexión del estado con la naturaleza (CNT).

Esta investigación se basó en la teoría de la valoración de la emoción. El estudio 1 fue un estudio cuasiexperimental inducido por escenarios para probar el modelo propuesto que vincula el sentimiento de asombro, la percepción del pequeño yo, el estado CNT y la intención TERB. Se recogieron 271 cuestionarios válidos a través de una plataforma de cuestionarios en línea. El Estudio 2 fue un estudio de campo diseñado para replicar los hallazgos del Estudio 1 y descubrir más a fondo el papel mediador del nivel de interpretación del estado. El estudio 2 se llevó a cabo en la zona escénica de la montaña de Baiyun (China). Se utilizó un total de 229 cuestionarios válidos para el análisis.

Esta investigación profundiza en nuestra comprensión de los efectos del asombro inspirado por la naturaleza en los ámbitos del turismo y los viajes. Esta investigación descubre el mecanismo subyacente por el que el asombro aumenta la intención de TERB a través de la mediación en serie. En concreto, el asombro inspira a los turistas a aplicar un mayor nivel de interpretación, lo que hace que los turistas perciban un yo más pequeño, lo que les hace sentirse más conectados con la naturaleza y ejercer así una mayor intención de adoptar TERB.

Esta investigación vinculó la mentalidad de los turistas (es decir, el nivel de nterpretación del estado), la cognición interna (es decir, la percepción de un yo más pequeño) y la externa (es decir, la CNT del estado) en un modelo integrado, explicando cómo el asombro inspirado por la naturaleza contribuye a suscitar la intención TERB. Los hallazgos añaden contribuciones teóricas críticas a la literatura sobre viajes y turismo y proporcionan implicaciones importantes para que la industria turística inspire asombro y se beneficie de dicha emoción.

Stakeholder theory understands business in terms of relationships among stakeholders whose interests are mainly joint but may be occasionally conflicting. In the latter case, managers may need to make trade-offs between these interests. The purpose of this paper is to explore the nature of managerial decision-making about these trade-offs.

This paper draws on the ordonomic approach which sees business life to be rife with social dilemmas and locates the role of stakeholders in harnessing or resolving these dilemmas through engagement in rule-finding and rule-setting processes.

The ordonomic approach suggests that stakeholder interests trade-offs ought to be neither ignored nor avoided, but rather embraced and welcomed as an opportunity for bringing to fruition the joint interest of stakeholders in playing a better game of business. Stakeholders are shown to bear responsibility for overcoming the perceived trade-offs through the institutional management of social dilemmas.

For many stakeholder theorists, the nature of managerial decision-making about trade-offs between conflicting stakeholder interests and the nature of trade-offs themselves have been a long-standing point of contention. The paper shows that trade-offs may be useful for the value creation process and explicitly discusses managerial strategies for dealing with them.

The purpose of this study is to examine the impact of technological diversification (TD) on enterprise innovation performance, meanwhile focusing on the moderating effects of various organizational slack (i.e. absorbed and unabsorbed slack) and ownership types (i.e. state-owned or privately-owned) in the context of Chinese listed firms.

This study formulates five hypotheses based on organization and agency theories. Our empirical analysis employs a fixed-effect regression estimator with a unique panel dataset of Chinese-listed manufacturing firms and 13,566 firm-year observations over 9 years from 2012 to 2020.

Our findings show that an inverted U-shaped relationship exists between TD and innovation performance, varying with different types of organizational slack and ownership. In state-owned enterprises (SOEs), unabsorbed slack negatively moderates the inverted U-shaped relationship; however, in privately-owned enterprises (POEs), this relationship is positively moderated. Although absorbed slack has negative moderating effects in both SOEs and POEs, its impact is only significant for POEs.

Our results imply that organizational slack has a contrasting impact on the relationship between TD and innovation performance when the type of ownership varies. Therefore, the managers that intend to achieve optimal innovation performance through TD should understand how organizational slack can be leveraged.

This study contributes to the existing literature by applying the relationship between TD and innovative performance to the transition economy, as well as examining the double-edged sword impact of state ownership on firm innovation performance.

The purpose of this study is to present an in-depth examination of stakeholder engagement processes in non-governmental organisations (NGOs) from the perspective of NGO managers to enhance accountability and the effectiveness with which aid services are delivered. Specifically, demand-side (downward) accountability and the implications of an accountability system that is predominantly supply-side (upward) focused are explored.

This study draws on evidence gathered from 25 in-depth interviews with representatives of leading NGOs in Nigeria to explore and uncover the nature of stakeholder engagement and accountability processes in their respective organisations. This study shows prospects for entrenching organisational reform that balances power and influence that benefits the less economically powerful demand side of the stakeholders. A relevant aspect of stakeholder theory was used to frame the analysis.

The study reveals an overlay of a blanket engagement system and a seeming reluctance of NGOs to disclose critical information to the demand-side stakeholders (DSS), and suggests ways to meet sustainability demands and address the militating concerns. A perceived lack of understanding and prospects or outcomes of demand-side accountability are central to this; however, engagement outcomes that account for impact rather than output are explored and reported. The findings suggest that proper accountability involves adequate stakeholder engagement which is a prerequisite and paramount for sustainability.

This study primarily delineates NGO managers’ views on NGO engagement and accountability dynamics. Future research may explore the perspectives of downward stakeholders themselves. The study highlights the concern for NGOs to maintain a defined stakeholder engagement process that resists external forces that may impact on their operations and derail their mission, resulting in duplication of services.

The study shows the implications of donors’ influence on accountability practices which can be improved by re-structuring supply-side stakeholders to significantly include DSS accountability requirements in the key performance indicators of NGOs in developing countries. The authors present a nuanced perspective to aid delivery and access that ensures improved services and more effective, impactful and sustainable aid which is of practical relevance to NGOs and their accountability mechanism.

This study deepens the understanding of the dynamics of stakeholder engagement and accountability processes and shows that the most effective way to deploy aid funds to meet sustainability goals is to draw on the experiences and local knowledge of the DSS. This would require an effective and results-driven dialogue among all the stakeholders involved. The proposed engagement and management framework contribute to theory and practice by fostering multi-stakeholder cooperation, DSS accountability and the advancement of sustainable development

The purpose of this study is shed light on the underlying forces behind entrepreneurship within a regional innovation system (RIS) in a remote rural region. The authors examine the following questions: Which are the main underlying forces behind the entrepreneurial process in a rural RIS characterized by traditionally low-tech, small-scale businesses? How can the development of a low-tech regional innovation system be conceptualized?

The design of the study is based on entrepreneurship theory. Data analysis followed practices used in phenomenography, a research approach used to analyse and identify commonalities and variations in populations' perceptions of a certain phenomenon. Data are composed using semi-structured interviews and a database composed of company information of all firms in the population.

A proactive mobilization of regional stakeholders and resources can be an important driving force behind the entrepreneurial process and generation of a rural RIS. Innovation can be generated within low-tech industries turning the rural context into an asset. An RIS in a remote rural context can be initiated and orchestrated by regional authorities, but knowledge brokering and orchestration can also be managed by networks of small-scale businesses brought together by mutual benefit and common interests.

Regional innovation systems theory is most often used to study high-tech industries. But by combining regional innovation systems with rural entrepreneurship and entrepreneurship context theory is a fruitful avenue to understand the role of rural entrepreneurship in regional development, even in remote and peripheral regions. Innovation does not need to entail high-tech international environments; it can appear as the result of efforts in low-tech industries in rural and remote environments. The authors’ findings need to be scrutinized; therefore, the authors call for more research on regional innovation systems in rural environments.

It is possible for regional authorities to orchestrate a development process through the actions of a strong regional agent but also by supporting the creation of networks of small businesses that are built on trust and common interests.

This study contributes to the literature with a new perspective to the study of entrepreneurship and of regional innovation systems. Entrepreneurship research with focus on rural contexts most often highlight limits to entrepreneurship and see entrepreneurship as “just running a business”. A perspective that starts from innovation and innovative behaviour, despite the rural context and embedded resources, helps to generate new knowledge that can enrich the understanding of entrepreneurship and also be the foundation for more precise business development policies in rural settings.

This study aims to focus on the supply chain (SC) cost drivers of healthcare industries in the USA, as SC costs have increased 40% over the last decade. The second-most significant expense, the SC, accounts for 38% of total expenses in a typical hospital, while most other industries can operate within 10% of their operating cost. This makes healthcare centers supply-chain-sensitive organizations with limited facilities for high-quality healthcare services. As the cost drivers of healthcare SC are almost unknown to managers, their jobs become more complex.

Guided by pragmatism and positivism paradigms, a cross-sectional study has been designed using quantitative and deductive approaches. Both primary and secondary data were used. Primary data were collected from health centers across the country, and secondary data were from healthcare-related databases. This study examined the attributes that explain the most significant variation in each contributing factor. With multiple regression analysis for predicting cost and Student's t-tests for the significance of contributing factors, the authors of this study examined different theories, including the market-based view and five-forces, network and transaction cost analysis.

This study revealed that supply, materials and services represent the most significant expenses in primary care. Supply-chain cost breakdown results in four critical factors: facility, inventory, information and transportation.

This study examined the data from primary and secondary care institutions. Tertiary and quaternary care systems were not included. Although tertiary and quaternary care systems represent a small portion of the healthcare system, future research should address the supply chain costs of highly specialized organizations.

This study suggests methods that can help to improve supply chain operations in healthcare organizations worldwide.

This study presents an empirically proven methodology for testing the statistical significance of the primary factors contributing to healthcare supply chain costs. The results of this study may lead to positive policy changes to improve healthcare organizations' efficiency and increase access to high-quality healthcare.

This paper aims to examine the effect of critical mass of women managers on corporate boards on the voluntary disclosure of climate change in a developing country in which the regulations on climate change disclosure is an area of growing research interest.

This study uses logistic panel regression models with a sample of 1,001 firm-years for companies in the Borsa Istanbul 100 Index that were asked to disclose voluntary climate change indicators over the seven-year period from 2014 to 2020 through the Carbon Disclosure Project.

This paper provides evidence from an emerging country that the critical mass of women on the board has no impact on voluntary climate change disclosure. In addition, the presence of independent managers on the board was found to have a significant impact on climate change disclosure. In addition, the results show that larger companies are more likely to report their climate change activities. Large companies are more visible due to their size, are perceived by stakeholders as more polluting and are, therefore, more likely to report on the environment.

The results show that the critical mass of women on the board has no effect on voluntary disclosure of climate change. Empirical tests are still needed to strengthen the overall validity of the critical mass of at least three women on boards in Türkiye.

Despite many valuable insights provided by critical mass theory, very few studies directly address critical mass and voluntary disclosure of climate change. To the best of the authors’ knowledge, this study is the first empirical and comprehensive paper in the Turkish context evaluating critical masses and voluntary corporate climate change giving a comparison between firms listed on financial industry and nonfinancial industry.

The purpose of this paper is to systematically review the study of the relationship between sharia governance (SG), which is represented by the Sharia Supervisory Board (SSB), and internal sharia compliance, and whether it can affect the performance of Islamic banking.

Literature search consists of two steps: random literature review and systematic literature review. The methodology adopted in this article is a systematic literature review.

The variable of internal sharia compliance, sharia risk and internal sharia audit on one of the indications of SG newly researched variable which will later be used as a new paradigm, to measure the implementation of Islamic sharia principles in sharia banking.

The development of a conceptual framework by using measurement of the new SG has practical implications for sharia bank, which can later be applied to also increase sharia banking performance by complying with Islamic sharia principles. This new concept can be used as a reference by the Financial Service Authority (Otoritas Jasa Keuangan) to establish regulations regarding SG framework, especially in Indonesia.

Further research can add more of it or replace it with other variables that are more relevant, in such a way that it could be empirically tested on how the independence and remuneration (lit. performance allowance) of SSB and the internal sharia control team can affect the performance of sharia banks.

Business has a critical part to play in transforming the global economy and society to achieve sustainable development. Many granular sustainability accounting and management tools have been offered. To systematize these piecemeal developments, this paper aims to develop a framework for analysis of the potential role of sustainability management accounting (SMA). The key challenge addressed is how SMA could be extended to support future-oriented, long-term, pro-active management of multiple issues to contribute towards strong sustainable development at the macro-economy level.

This conceptual paper examines SMA within a multi-level, context-action-transformation framework which can move organizations and society towards sustainability. Based on normative stakeholder theory, including concern for mainstreaming marginalized stakeholders, the paper discusses the role of SMA and how it can contribute necessary information to sustainable development of the company and beyond its boundaries.

Guided by a SMA framework linking context, action and transformation and normative stakeholder theory, which considers all stakeholders, the paper shows how the present lack of progress towards macro-level sustainable development can be addressed. This requires a focus on measuring and assessing positive impacts and forward-looking, long-term and proactive management of multiple sustainability issues as typified by the Sustainable Development Goals (SDGs).

The paper distinguishes between two aspects of SMA – a focus on reducing unsustainability and a focus on transformations towards sustainability. It is observed that there is insufficient emphasis on the latter at present if SMA is to provide comprehensive support to achieving the SDGs. A set of supportive tools is presented as a guide to practice and future developments.

The paper considers how SMA can enable and support transformations towards sustainability at the macro- and meso-level. Different transformational challenges and opportunities are discussed. In particular, the need to balance consideration of time, proactivity and multiplicity, as highlighted in the SDGs, is identified as the central way forward for SMA.

This study aims to understand the learner behaviour of millennials for Massive Open Online Courses (MOOCs) in the post-adoption stage by extending the theory of Unified Theory of Acceptance and User Technology 2 (UTAUT2) with expectancy confirmation model (ECM) along with personal innovativeness as the exogenous, satisfaction as a mediating and continued intention as an endogenous construct.

This study applied a cross-sectional research design by using a survey method to collect primary data with a structured questionnaire. Convenience sampling was used to collect data from millennial MOOC users, and partial least square structural equation modelling method was applied for data analysis.

The results indicate that performance expectancy, effort expectancy, social influence, facilitating conditions, hedonic motivation influence satisfaction. Similarly, performance expectancy, hedonic motivation, personal innovativeness and satisfaction influence the continued intention for MOOCs.

In terms of limitations, the study applied a cross-sectional research design that could lead to data collection bias. Similarly, the study used convenience sampling as the authors did not have access to the participant list of users from MOOC platforms.

The research highlights various insights to all the stakeholders on improving MOOC satisfaction and enhance the continued intention for millennial learners.

The findings of this research bridge this gap by examining the post-adoption usage behaviour of MOOCs by extending the baseline model of UTAUT2 with personal innovativeness and integrating it with ECM.