A comparison of competing theoretical models for understanding acceptance behavior of information systems in upscale hotels

This study investigated which intention-based model, namely: (1) the technology acceptance model (TAM; Model 1); (2) the theory of planned behavior (TPB; Model 2); and (3) the decomposed TPB (DTPB; Model 3) is best for predicting and explaining employees’ behavioral intention to use hotel information system (HIS). Data were obtained from employees of 13 upscale hotels in Jeju, South Korea, and structural equation modeling (SEM) was employed to examine and compare the three competing theoretical models (CTMs) in terms of overall model fit, explanatory power, and paths significance. The findings of this study revealed that if the key objective is to predict behavioral intention to use HIS, the TAM is preferable. However, if the key objective is to explain behavioral intention to use HIS, the DTPB is preferable.     

The relevance of mobile tourism and information technology: an analysis of recent trends and future research directions

Although there have been studies concerning information and communication technologies adoption in the tourism industry, the research trends of mobile tourism (m-tourism) are still not very clear due to the short development time and emerging nature of the technologies. To fill this gap, this study reviewed and analyzed articles related to online reviews of tourism and hospitality published in academic journals between 2002 and 2015. Through a keyword-driven search and content analysis, 92 articles are identified as relevant and classified into three topics. Our findings contribute to a better understanding of this promising research direction by presenting the interesting classification methods used by relevant publications and their insights. This paper also discusses significant topical and methodological trends, and contributes to an overall understanding of existing research and its limitations.     

Is accounting for sustainability actually accounting for sustainability…and how would we know? An exploration of narratives of organisations and the planet

The emergence of sustainable development as the complex notion through which social and environmental issues must be addressed – whether at policy, personal or organisational levels – has had a growing influence in the accounting literature. In addition to explorations of what sustainability may mean for accounting and finance, we have experienced a growth in both critiques of sustainability reporting (sic) and in experiments and speculations on how accounting for sustainability might advance. This growth – as with social and environmental accounting before it – has very properly attracted critique. One convergent theme in that critique has been a challenge that much of the realist and procedural baggage associated with conventional accounting is no longer apposite when seeking to account for sustainability. What may be required, is a more nuanced understanding of what ‘sustainability’ actually is and how, if at all, it can have any empirical meaning at the level of the organisation. This essay seeks to initiate an auto-critique of accounting for sustainability via an examination of meanings and contradictions in sustainable development which, in turn, leads towards a suggestion for the development of multiple and conditional narratives that whilst no longer realist or totalising, explicitly challenge the hegemonic claims of business movements in the arena of sustainability and sustainable development.     

Adverse Selection in the Environmental Stewardship Scheme: Does the Higher Level Stewardship Scheme Design Reduce Adverse Selection?

The Environmental Stewardship Scheme provides payments to farmers for the provision of environmental services based on foregone agricultural income. This creates a potential incentive compatibility problem which, combined with information asymmetry about farm land potential, can lead to adverse selection of land into the Scheme and therefore a less cost‐effective provision of environmental goods and services. However, the Higher Level Stewardship (HLS) Scheme design includes some features that potentially reduce adverse selection. This paper studies the adverse selection problem of the HLS using a principal‐agent framework at the regional level. It is found that, at the regional level, the enrolment of more land from lower payment regions for a given budget constraint has reduced the adverse selection problem through contracting a greater overall area and thus higher overall environmental benefit. In addition, for landscape regions with the same payment rate (i.e. of the same agricultural value), differential weighting of the public demand for environmental goods and services provided by agriculture (measured by weighting an environmental benefit function by the distance to main cities) appears to be reflected in the regulator’s allocation of contracts, thereby also reducing the adverse selection problem.     

Inclusive human resource management in freelancers' employment relationships: The role of organizational needs and freelancers' psychological contracts

This study aimed to advance our understanding of inclusive human resource management (HRM) in freelance employment. We examined organizational needs and freelancers' psychological contracts with a qualitative interview study among eight dyads of HR managers and freelancers. Although the findings showed that organisations and freelancers have different interests, both parties agreed on what inclusive HRM entails in freelancers' employment relationships. However, within the dyads, the content of the psychological contract was not always viewed the same by HR managers and freelancers. Hence, negotiating mutual expectations when implementing inclusive HRM to avoid psychological contract breach appeared important. Furthermore, organizational needs did not seem to be considered when designing inclusive HRM. Due to this lack of strategic fit, organisations may waste opportunities of tapping into the full potential of hiring freelancers. The findings provide organisations insight in considering freelancers as potential sources of competitive advantage.