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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
Topic Review
Influence of Technologies on Sustainable Tourism
This study’s objective is to provide an overview on literature state-of-the-art related to sustainable tourism and technological innovations, offering insights for further advancing this domain. We employ a bibliometric analysis and a comprehensive review of 139 articles, collected from Web of Science and Scopus databases, for the purpose of: (i) exploring and discussing the most relevant contributions in the publication network: (ii) highlighting key issues and emerging topics; (iii) uncovering open questions for the future. Our findings reveal contradictory views on the risks and benefits of technology adoption. Artificial intelligence, internet of things, circular economy, big data, augmented and virtual reality emerge as major trends. Five work streams are identified and described, leading to a broader perspective on how technology can shape the future of sustainable tourism. Relevant theoretical and managerial implications are derived. Finally, a research agenda is proposed as guidance for future studies addressing the outcomes of digital disruption on sustainable tourism.
  • 3.7K
  • 29 Nov 2021
Topic Review
An Analysis of the Board of Directors Composition
Abstract:   Purpose: The objectives of this study were to analyse certain aspects of the Board composition of Maltese listed companies (MLCs), namely Board size, independence, expertise, gender diversity and the chairperson/CEO links, and  how these may be improved. Design/Approach/Methodology: The study was designed around a qualitative approach of data collection. Semi-structured interviews were conducted with seventeen participants, consisting of fourteen company secretaries of MLCs, a representative of the Maltese regulator, a corporate advisor and a corporate lawyer. Findings: The nomination and appointment process of directors in MLCs relies mainly on networking, with a tendency to continuously appoint the same tried network of directors. This creates a barrier towards new talent being introduced into boardrooms. A general disagreement also persists as to what constitutes a truly independent Board member. Practical Implications: Practical experience often supplants academic qualifications when nominating and appointing directors. Moreover, female representation on the Boards of MLCs is still lacking. Notwithstanding the fact that the importance of having separate chairperson/CEO roles is acknowledged, there is likely to be strong resistance to any law rendering this mandatory.   Originality/Value: Studies relating to the composition of the Board of Directors in smaller states such as the island state of Malta are infrequent. This paper provides information that is of particular value to listed companies in smaller states and their stakeholders, including regulators and sheds more light on the priniciple of proportionailty when dealing with requirements imposed by the authorities.
  • 3.7K
  • 13 Apr 2021
Topic Review
Financial Accounting and Sustainability Accounting
A phenomenon in development of accounting knowledge is the generalisation of accounting  principles and concepts from the traditional (financial) domain/context to the sustainability domain/context. This phenomenon draws debates between two schools. Some scholars support the way of simulation, maintaining it is necessary and inevitable for sustainability accounting researchers and practitioners to draw knowledge the financial accounting that has been familiar for them. But some scholars take a critical stance against the simulation, arguing that it is too difficult to apply financial accounting concepts to sustainability practices, for the two accounting contexts are significantly different from each other. But the sustainability accounting application of the materiality concept indicates another side of the phenomenon. That is, sustainability accounting academy should neither give up or discourage the way of generalisation, nor simply and directly simulate the definitions and practices of financial accounting concepts. 
  • 3.6K
  • 29 Oct 2020
Topic Review
Mindsponge Mechanism
The mindsponge mechanism (mindsponge framework, mindsponge concept, or mindsponge process) provides a way to explain how and why an individual observes and ejects cultural values conditional on the external setting. The term “mindsponge” derives from the metaphor that the mind is analogized to a sponge that squeezes out unsuitable values and absorbs new ones compatible with its core value. Thanks to the complexity and well-structuring, the mechanism has been used to develop various concepts in multiple disciplines. One such concept is "cultural additivity" (https://www.nature.com/articles/s41599-018-0189-2). Recently, the mindsponge mechanism has been developed into mindsponge theory based on various evidence from natural sciences.
  • 3.6K
  • 01 Sep 2022
Topic Review
Sustainability and Sharing Economy
The sharing economy is usually related to sustainability, and it is framed as: (a) an economic opportunity, (b) a more sustainable form of consumption and (c) a pathway to an equitable and sustainable economy [1]. 
  • 3.6K
  • 27 Oct 2020
Topic Review
Serendipity as a strategic advantage
Serendipity is defined as an ability to notice, evaluate, and take advantage of unexpected information for survival purposes (both natural and social). Based on this definition, Nancy K. Napier and Vuong Quan Hoang propose a framework to develop the notion of serendipity as a strategic advantage (or competitive advantage), both in practice and in research.
  • 3.5K
  • 06 May 2024
Topic Review
Corporate Social Responsibility in Saudi Arabia
In Saudi Arabia, as in the international arena, corporate social responsibility (CSR) is a trending phenomenon that has been transforming and influencing government policies, business strategic management, and societal relationships.
  • 3.5K
  • 13 May 2022
Topic Review
Electronic Trading
Electronic or scripless trading, sometimes called e-trading or paperless trading is a method of trading securities (such as stocks, and bonds), foreign exchange or financial derivatives electronically. Information technology is used to bring together buyers and sellers through an electronic trading platform and network to create virtual market places. They can include various exchange-based systems, such as NASDAQ, NYSE Arca and Globex, as well as other types of trading platforms, such as electronic communication networks (ECNs), alternative trading systems, crossing networks and "dark pools". Electronic trading is rapidly replacing human trading in global securities markets. Electronic trading is in contrast to older floor trading and phone trading and has a number of advantages, but glitches and cancelled trades do still occur.
  • 3.5K
  • 14 Oct 2022
Topic Review
Relationships of Environmental Economics and Sustainable Development Goals
Environmental issues have increased, whereas the Earth’s natural resources have deteriorated. These problems have forced people and companies to engage in environmental economics to achieve sustainability. However, several barriers have been identified in the implementation of environmental economics. It is proven that environmental economics has many benefits in preventing environmental problems and achieving sustainability. This economic concept also correlates with the majority of the goals of sustainable development programs, assisting many countries in achieving these objectives. There are four strategies identified that are the most utilized: The inclusion of natural capital in the System of National Accounts (SEEA), green consumerism, fiscal policy, and de-growth economic model. The SEEA is correlated with sustainable development goals (SDGs) 1 (No Poverty), 3 (Good Health and Well-being), 6 (Clean Water and Sanitation), 14 (Life below Water), and 15 (Life on Land). Green consumerism aligns with SDGs 3 (Good Health and Well-being), 12 (Responsible Consumption and Production), and 13 (Climate Action). Fiscal policy is correlated with the SDGs 1 (No Poverty), 3 (Good Health and Well-being), 13 (Climate Change), 12 (Responsible Consumption and Production), 14 (Life below Water), and 15 (Life on Land). Lastly, the de-growth economic model aligns with SDGs 1 (No Poverty), 7 (Affordable and Clean Energy), 9 (Industry, Innovation, and Infrastructure), 11 (Sustainable Cities and Communities), 12 (Responsible Consumption and Production), and 13 (Climate Action).
  • 3.5K
  • 04 Jul 2022
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