关于合伙制会计师事务所合伙文化的几点思考

加强合伙制会计师事务所合伙文化建设首先要加强诚信建设,合伙文化对合伙制会计师事务所有重大影响,合伙会计师事务所如何加强合伙关系管理意义重大,加强合伙制会计师事务所合伙文化建设需要系统化、科学化,其程序也应当合理。     

How does culture influence a Country's travel and tourism competitiveness? A longitudinal frontier study on 39 countries

The greater competitiveness of a firm improves the chances of its success. Likewise, countries are constantly attempting to improve their travel and tourism competitiveness to attract global tourists. In this study, we present a theoretical framework linking the culture of a country and its travel and tourism competitiveness. We adopted the theoretical foundation of global leadership and organizational behavior effectiveness (GLOBE) cultural values and practices to examine the panel effects of culture on competitiveness. We conducted a longitudinal study by using secondary data of 39 countries from 2011 to 2021. Results show that the culture of a country influence its travel and tourism competitiveness. Furthermore, we provide empirical evidence by performing longitudinal frontier analysis to determine which GLOBE model, that is, cultural practices or cultural values, is appropriate for future studies. Findings of this longitudinal study contribute to the novel understanding of competitiveness and culture.     

When,where, and with whom during crisis: The effect of risk perceptions and psychological distance on travel intentions

We investigate how risk perceptions and psychological distance impacted people's travel intentions during Covid-19. Our findings reveal that traveling to a high-risk destination increased people's risk perceptions of Covid-19, and their risk perceptions at the destination, which, in turn, reduced people's travel intentions. We identify temporal, spatial, and social distance (the “when, where, and with whom” of traveling) as moderators of these effects; while social distance moderates the effect of risk, on risk perceptions, temporal and spatial distance moderate the effect of risk perceptions on travel intentions. We outline theoretical contributions and implications for tourism during crisis.     

A social media analysis of travel preferences and attitudes,before and during Covid-19

Covid-19 created tremendous uncertainty in the tourism industry; in this study, we use social media data to explore differences in the preferences and attitudes of tourism consumers, both before and during the pandemic. We use natural language processing (NLP) techniques to analyze over one million Reddit posts on travel-related subreddits. We investigate the preference for city and nature-oriented tourism in selected destinations; the analysis demonstrates that nature tourism gained interest during Covid-19 in destinations with rich nature resources, whereas city tourism lost interest in destinations known for city tourism. We also classify Reddit authors into two categories: conservation and openness, according to a psychological theory of personal values, and show that this is predictive, with openness associated with positive travel sentiment and low risk awareness. This points to the potential for value-based segmentation of travel consumers based on theoretically-grounded NLP analysis of social media data.     

Determinants of traveler intention toward animal ethics in tourism: Developing a causal recipe combining cognition,affect, and norm factors

This study investigates the factors that influence travelers' intentions toward animal ethics in tourism, utilizing innovative statistical techniques, namely GSCA_M, necessary condition analysis (NCA), and fuzzy-set qualitative comparative analysis (FsQCA). Through a stringent methodological approach, we tested the structural model, examined necessary and sufficient conditions, and elaborated on potential configurations resulting from the complex interactions of cognitive, affective, and normative antecedents that influence a traveler's intention to support animal ethics in tourism. In doing so, the study contributes novel insights by identifying four types of predictors: 1) necessary and sufficient, 2) necessary but insufficient, 3) unnecessary but sufficient, and 4) unnecessary and insufficient variables. Our results demonstrate that emotional involvement (EI) and moral norms (MN) significantly affect intention toward animal ethics in tourism (INT). Ethical concern (EC) is necessary but not sufficient to induce INT, while MN is both necessary and sufficient for INT.