Clusters in regional tourism An Australian case

With changing industrial patterns in regional Australia, tourism has gained increasing currency as an agent for regional economic development. This paper investigates the applicability of cluster theory in supporting the movement from comparative advantage to competitive advantage for four regional towns located on the Murray River in Australia. Thus far cluster analysis has largely been applied in the manufacturing industry. This paper reports on its potential as an analytical tool in service-based tourism and, through the cases studied, identifies vital attributes of clusters that are lacking in the least economically successful region in the study area.     

Partnership and regional tourism in Brazil

Partnerships in planning for regional development can bring together stakeholders representing interests at national, regional, and local geographical scales. This paper examines a regional tourism development partnership in Northeast Brazil. It explores the effects of socioeconomic and political contexts on this collaborative arrangement, the processes of joint working, and how participation was extended to parties not attending the regular meetings. The partnership focused on coordination among government organizations at different spatial scales and with various functions, with participants largely confined to the public sector. Using this assessment, an analytical framework is presented to assist other researchers interested in this theme.     

Toward a Multistage,Multilevel Theory of Innovation

Despite an impressive amount of research, the innovation literature may be characterized as fragmented with little cross‐fertilization and synthesis of findings across levels. Based on a review of conceptual and empirical work on innovation, we present a cross‐level theory that aims to clarify terminology in the innovation process and highlight key concepts and themes that have emerged in innovation research across levels of analysis. We model innovation, offer specific research propositions derived from the model, and identify directions for future research both within and across levels of analysis. Overall, this research responds to the need for greater cross‐level theory building on innovation and a more inclusive consideration of various social and contextual influences in the innovation process. Copyright © 2011 ASAC. Published by John Wiley & Sons, Ltd.     

Old timers and new mobile lifestyles

Retired persons have begun to establish new forms of communities that are adapted to their contemporary needs. Such communities are often temporary and associated with new lifestyle adaptations. Mobile travel has permitted one new mode for retirees, particularly for those who adopt full-time mobility, permitted by recreational vehicles, and actively engage in new styles of retirement life. This example partially refutes disengagement theory, as it has most generally been employed. Restricted use of disengagement theory following lifestyle changes among retirees is recommended.     

Home Capital Group—The High Cost of Dishonesty

This instructional case presents the problems that began in the summer of 2015 when Home Capital Group (HCG) announced it had cut ties with 45 mortgage brokers for falsifying figures on mortgage applications regarding the earnings of prospective home purchasers in Canada. The case details the subsequent investigation by the Ontario Securities Commission in 2017 that resulted in a run on the bank and consequent efforts by HCG to stay afloat. While emphasizing the importance of strong corporate governance and corporate social responsibility initiatives, this case also stresses the influence of various stakeholders including short‐sellers, regulators, shareholders, management, depositors, and customers in the evolution of subsequent events. As a whole, this case provides an interesting context for the discussion of stock market efficiency.     

Rethinking the sociology of tourism

Two principal general approaches to tourism are criticized. It is argued against the tendency to over generalize, to propose universal models and to conceive of the dynamics of tourism as a unilinear process. Instead, a multiplicity of types, different typologies and a multilinear approach to the dynamics of tourism should be favored. It is further argued that conceptual schemes should be further elaborated, illustrating the argument by an elaboration of MacCannell's fundamental concepts. The article emphasizes the need for some basic problems in tourism research to be reformulated; it proposes a strategy for research which, while preserving theoretical pluralism and eclecticism, will safeguard continuity and the ability to generalize by developing a common research style for the sociology of tourism.     

Writing out praise: Air Canada employees and the 1968 CEO change

In 1968, the Air Canada CEO was an individual from outside the airline industry, when previously all CEOs had been former airline pilots for the organization. In investigating why, the union writings of Air Canada, a large Crown corporation, make no reference to this 1968 CEO change. I examine how the values, beliefs, and ideas of employees affect the development of an organization's written histories. I apply actor network theory, sensemaking, critical sensemaking, and theories of “writing out” to expose and develop the concept of the noncorporeal actant as a critical influence within a network and in the writing of histories. Copyright © 2016 ASAC. Published by John Wiley & Sons, Ltd.     

The Role of Firms in Resilient Systems: A Multi‐Level Framework

In this paper, we articulate a multi‐level resilience‐based framework explaining how firms facilitate stronger system‐level resilience. The framework stresses the importance of firm interdependence, describing how pooled versus sequential/reciprocal patterns of interdependence influence the resilience antecedents of diversity, slack, and redundancy. We argue that the inter‐firm practices of self‐governance and supply chain collaboration function to maintain resilience antecedents at more moderate and effective levels. This work builds on prior resilience research that has remained focused on either firm or system levels of analysis by stressing the value of firm interdependence as an important contingency for effective system resilience. Copyright © 2018 ASAC. Published by John Wiley & Sons, Ltd.     

Principles‐Based Reasoning about Accounting Estimates

This article proposes a key principle and related concepts for reasoning about accounting estimates. The reasoning is consistent with a principles‐based professional judgment framework proposed by Ross Skinner and the Institute of Chartered Accountants of Scotland. The principle deals with reasonable ranges and related risk assessments in the audit of accounting estimates. It does so by using concepts first introduced by Boritz and Skinner and updates them for the requirements of CAS/ISA No. 540 and International Financial Reporting Standards. The article identifies the conditions for the existence of the benchmark ranges proposed by Smieliauskas in identifying fairly presented estimates. The need for a professional judgment framework and related guidance has been recognized recently by the International Federation of Accountants, a 2010 EU Green Paper, and the Public Company Accounting Oversight Board as a result of challenges auditors have been facing in the current reporting environment. This recognition echoes calls first made by Ross Skinner in his pioneering 1995 article, and reinforced by the FASB/IASB 2006 proposal for principles‐based accounting standards.