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Topic Review
Socially Responsible Human Resource Management
At the intersection of corporate social responsibility (CSR) and human resource management (HRM), a specific research strand has been forming and considerably flourishing over the past years, contributing to the burgeoning academic debate of what has been called “socially responsible human resource management” (SRHRM). The SRHRM debate seeks to proactively enhance employees’ work experiences and meet their personal and social expectations in ethical and socially responsible ways.
  • 4.0K
  • 16 Feb 2022
Topic Review
Entrepreneurial Self-Efficacy
Sustaining youths interest in entrepreneurial education is important to cultivating future entrepreneurs. In entrepreneurial education, both perceived educator competency and perceived social support are important drivers for the creation of self-efficacy in youth.
  • 4.0K
  • 07 May 2022
Topic Review
Corporate Social Responsibility Preferences in South Africa
A firm’s corporate social responsibility (CSR) approach can encompass a wide variety of activities. These may include philanthropy (donating to charities), volunteering by employees, ethical labor practices, and implementing environmentally friendly operations. Diverse stakeholders and nationalities may view certain social initiatives as less or more important than others. As a result, firms respond by prioritizing those CSR activities that stakeholders in their operating environment consider important. This leads to firms having CSR preferences for some social and environmental activities over others. Traditionally, CSR in South Africa was delivered through corporate social investment (CSI): a philanthropic effort with firms implementing their social responsibility through charitable donations targeted at the education and healthcare of a firm’s surrounding communities.
  • 3.9K
  • 13 Apr 2022
Topic Review
Understanding Hotel Service Failures
Service failure is inevitable. Service in the hospitality industry involves multiple interactions between the service providers and customers, and a high risk of service failures accompanies these interactions. Although empirical studies on the outcomes and processes of service failures have been conducted in the hotel industry, the findings need more exploration to understand how different segments perceive service failures and the associated emotions differently. This study revealed the similarities and differences between groups (i.e., men vs. women and leisure vs. business) in reporting service failures. Different meanings of words that emerged from the text-mining results were also examined to ensure a more comprehensive understanding of the guest experience.
  • 3.9K
  • 15 Mar 2022
Topic Review
German Gold Mark
Goldmark (officially just Mark, sign: ℳ) was the gold standard-based currency of the German Empire from 1873 to 1914. Papiermark was the Mark after the gold standard was given up in August 1914, and gold and silver coins ceased to circulate.
  • 3.8K
  • 08 Oct 2022
Topic Review
Sustainability Strategies in the Automotive Industry
The automotive industry is a complex system of connections, direct and indirect products, and interactions for the purpose of creating economic value. As this industry has a significant impact on the environment, the economy, and people, it also plays a significant role in sustainable development. Regulatory agencies evaluate car and parts companies to ensure that these companies meet environmental standards and reduce the environmental impact of production processes and products themselves.
  • 3.8K
  • 19 Apr 2022
Topic Review
Performance Evaluation of the Board of Directors
Abstract:   Purpose: The objectives of this paper are to analyse both individual and overall performance evaluations of the Board of Directors as carried out by Maltese Listed Companies (MLCs) and to assess the importance of such board evaluations to small shareholders. Design/Approach/Methodology: The study was designed around semi-structured interviews with fifteen MLC representatives and seven stockbrokers, as well as questionnaires administered to twenty-nine small shareholders. Findings: The findings indicate that, while Boards of Director evaluations are carried out in MLCs, they lack the necessary formal structures that specify critical evaluation measures. Thus one may infer that those charged with the responsibility of conducting evaluations are not being well determined. By departing from the recommendations of the Maltese Corporate Governance Code on performance evaluations, MLCs have generally opted to resort to an inward and more restricted style of evaluation, doing away with external or independent parties in the process.   Practical Implications: Recommendations include the promotion of shareholder interest by enhancing their awareness of the benefits they will stand to gain from the process and by involving them more in the process. Originality/Value: The paper considers possible evaluation measures that may be aimed to enhance both shareholder and public confidence in the exercise and also other ways by which it may be improved. It thus contributes to the literature, as yet scarce, which relates to corporate governance in small states.   Keywords: Performance evaluation, corporate governance, board of directors, MLCs.   JEL code: G34. Paper type: Research article.
  • 3.8K
  • 28 May 2020
Topic Review
Management Accounting Practices in the Hospitality Industry
The tourism and hospitality industries are key to the economies of many countries, and governments are interested in these sectors because of their multiplier effect. Management accounting allows the control, the anticipation of problems, and the opening up of perspectives in companies; this tool is very powerful in preparing accounting information to improve the company’s costs, revenues, and results.
  • 3.8K
  • 18 Feb 2022
Topic Review
Sustainability Accounting
Sustainability accounting is expanding in the academic context and business practice. It has different meanings but few definitions, and this demonstrates a lack of conceptualization in this regard. The concept is often used as a synonymous of environmental accounting, social accounting, or non-financial accounting. According to Zvezdov and Schaltegger (2013), it “entails systems, methods, and processes of creating sustainability information for transparency, accountability, and decision-making purposes. This includes the identification of relevant sustainability issues of the company, the definition of indicators and measures, data collection, overall performance tracking and measurement, as well as the communication with […] internal and external information recipients.
  • 3.8K
  • 27 Oct 2020
Topic Review
Rural Tourism Destination
Rural tourism is considered a high potential form of tourism, enhanced by the demand for more sustainable and nature-based solutions, and able to contribute to territory resilience. A rural area is not necessarily a tourist destination, but it might become one, if agricultural enterprises are willing to diversify their economic activities by investing in rural tourism, and local actors provide active support and co-participation.
  • 3.8K
  • 05 Jan 2022
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