Cancelling out early age gender differences in competition: an analysis of policy interventions

We study the willingness to compete of 588 children and teenagers aged ten to seventeen. We replicate the gender difference in tournament entry choices usually found in the literature for adults. We then show that policy interventions like quotas and preferential treatment help to close down the gender gap without leading to losses in efficiency, during or after a tournament. Given that differences in competitive behavior are prevalent from an early age, the application of interventions to promote females in competitions may be desirable already at early ages to promote equal chances for women on labor markets later on.     

Rethinking Accounting,Accountability, and Accounting Regulation: Concerns about the Proposed Canadian Sustainability Standards Board*

This paper expands on a letter recently submitted by a group of Canadian business academics to the Independent Review Committee on Standard Setting in Canada (IRCSSC) in response to the committee's proposed Canadian Sustainability Standards Board. We highlight sections of the IRCSSC's Consultation Paper that we find problematic and draw on accounting and other research to explain why it fails to live up to its potential. Chief among the problems we identify is that the IRCSSC appears to be wedded to the same narrow, investor-based focus promoted by the International Sustainability Standard Board. We also draw attention to the rushed nature of the process, its exclusion of lay experts, the IRCSSC's ambiguous use of the term public interest, and its inattention to alternative understandings of value and the environment (including the people within it). Finally, we problematize the IRCSSC's sidestepping of the issues of power, culture, and conflict; its neglect of monitoring and enforcement; and its surprising disregard of the Global Reporting Initiative. Along with a number of suggestions for improving the process and its outcome, this paper also contributes to ongoing debates on standard setting and the question of whether accounting is currently equipped to provide the necessary tools for sustainability reporting.     

Profiling consumers based on information use and trust in a developing economy

In the wake of the intense debate about the effect of poultry imports on domestic poultry industries in sub‐Saharan Africa, information campaigns have evolved to encourage the consumption of domestic poultry meat products. Nevertheless, consumers use numerous channels to find information, and thus, the extent to which resources should be allocated to these channels to reach segments of consumers is vital. The purpose of this paper is to identify consumer groups based on use and trust in information sources and then profile the segments using sociodemographic variables, purchase motives, and meat consumption. Face‐to‐face interviews were used to collect data amongst 500 urban consumers in Ghana, which were analysed with factor analysis and two‐step cluster analysis. Results show that consumers frequently use personal sources of information about chicken. Cluster analysis revealed three consumer segments: cautious consumers (18.2%), enthusiastic consumers (53.0%), and optimistic consumers (28.8%). The segments differed significantly regarding the type of information searched for, sociodemographic characteristics, purchase motives, and chicken meat consumption patterns. The findings can aid actors and institutions seeking to increase the consumption of domestic poultry meat in developing targeted communication strategies that suit the characteristics, motivations, and information needs of different consumers.     

Exploring multisensory place experiences through cruise blog analysis

The multisensory approach to understanding consumer behavior has received increasing attention as a factor shaping individuals’ perception, attitude, and behavior. However, previous studies have scarcely investigated the role of senses on destination experiences as places of consumption. The aim of the research is to uncover tourists’ meaningful multisensory place perceptions by analyzing cruise travel blogs. The study conducted a thematic content analysis of 248 blog entries on Mediterranean port of call experiences using the text analytics software Leximancer. The results show a convergence between visual, gustatory, olfactory, and haptic impressions, while auditory perceptions are scarce and refer mainly to the presence/absence of noise. Interestingly, unlike past multisensory studies that reported haptic perceptions as the least salient sensory dimension in tourist experiences, the research identified three haptic themes associated with cutaneous, hedonic-elicited, and somatic touch. The research yields a threefold contribution: (a) It provides empirical evidence for the relevance of multisensory perceptions on tourists’ evaluation of place experiences; (b) a novel methodological approach to assessing sensory impressions is used by analyzing tourists’ freely written online narratives; and (c) the research broadens the scope of existing multisensory literature by assessing urban/coastal travel destination experiences.     

Capturing Entrepreneurial Opportunities in the Romanian Equine Sector: an Fs-Qca Approach

The paper proposes an analysis of entrepreneurial intentions in the equine sector in Romania and the identification of the variables influencing economic growth in this field. The equine sector plays a strategic role in the development of durable, sustainable and social entrepreneurship. The combination of equine services can ensure a business's survival during a crisis, and businesses involving horses can be considered complex. The equine sector is constantly changing: it is affected by politics, the social environment and new competitors. Changing customer requirements make it a difficult area in which to develop a sustainable start-up ecosystem. The present study is important in drawing attention to the main impediments faced by Romanian entrepreneurs in the development of the equine sector, a sector which—because of the emotional and physical benefits that horses offer—has great potential. The horse industry needs true "enthusiastic entrepreneurs" who have the management knowledge and skills to make their business more professional and profitable. It was found that the firm's organisation method is an important factor in predicting business continuity, in achieving medium- and long-term objectives, and in ensuring business success.