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91.
Alexa Mossaz 《Journal of Sustainable Tourism》2017,25(7):989-1006
ABSTRACTUsing conservation tourism as a test case, this study explores the role high-end travel agents play in selling sustainable tourism. It examines a niche marketing activity in that process. The study focuses on agents’ consideration of ethics as they act as information brokers between tourists and operators. Data were collected from interviews with agents and analysed using a deductive content analysis based on six overarching concepts and theories on ethical decision-making. The findings emphasize the implicit influence within conservation tourism of tourism's ethical dimensions, whilst identifying many constraints that prevent a full consideration and/or disclosure of ethical concerns in the sales process. Most importantly, agents made assumptions using a false consensus bias about clients' preferences for service over concerns for the environment, and were not prepared to discuss the more sensitive issues surrounding conservation with their clients. A number of recommendations are proposed regarding the need to unpack conservation information, overcome the false consensus bias, and agents’ reluctance to discuss ethics in the sales process. Finally, the findings have broader implications for the development of sustainable tourism, which ultimately will depend on a dialogue of ethical concerns and values within the tourism supply chain between suppliers, brokers and tourists. 相似文献
92.
Vladislav Valentinov 《Financial Accountability and Management》2011,27(1):32-42
This paper clarifies the nature of nonprofit accountability by distinguishing between the substantive and processual understandings of the public interest. The major theories of the nonprofit sector are shown to imply that this sector's activities correspond to the public interest only in its processual understanding, but not in the substantive one. Policy and management implications of this argument are discussed. 相似文献
93.
审计信息化与审计组织方式 总被引:1,自引:0,他引:1
审计信息化对审计组织方式产生的触动,包括对审计机构调整的需求和对审计项目组织方式改革的需求。变革的阻力既来自政府执政能力考核标准、操作过程的缺失,也来自改革与本部门利益的冲突,还受到外部对审计职业的期待和内部考核导向的制约。囿于阻力,满足审计组织方式变革需求的方法似乎应当遵循改良、渐进的思路,在需要和可能之间寻求适度妥协,以足够的耐心,等待酝酿中的突破和外部环境的演变。 相似文献
94.
Peter Griffiths 《Economic Affairs》2011,31(1):103-104
Smith (2010 ) does not deny that he made errors in economic theory, logic and fact, and that he had misused evidence. He says that I misrepresented a large body of theory, that I distorted what he said in four places and that I was wrong in one sentence. These statements are false. 相似文献
95.
Based on the affective events theory (AET), this study demonstrates how family-supportive organization perceptions (FSOP) and psychological detachment predict strain symptoms (the need for recovery and emotional exhaustion) and how the strain symptoms influence service quality. With data collected by convenience sampling from 206 airline employees, our results show that FSOP negatively influence strain symptoms, while psychological detachment mediates the relation between FSOP and the need for recovery. Although the need for recovery has no significant relation with service quality, emotional exhaustion does have a significantly negative association with service quality. Our contributions are more comprehensive for the literature on human resources, organizational behavior, and airline transportation. Moreover, based on the theory, our research fills the gap between FSOP and service quality by adding the strain symptoms as important mediation variables. The results can also be put to practical use on employment policies, such as retaining excellent employees in an organization and increasing an organization's competition advantages. The results may also apply to human resource management (HRM) and present that improvement in service quality is the most important competitive ability for the airline industry. 相似文献
96.
97.
The present study examines the quality of service provided by police officials at tourist sites in the Uttarakhand region, India and its impact on the level of tourists' confidence in the police. The study also investigates the role that police culture plays in determining quality of service and the effect of leader behavior in moderating the relationship between them. A survey method was used for data collection from the police officials and the onsite tourists. Data analysis was carried out using CFA and an SPSS macro named PROCESS. Results showed that police organizational culture has a direct influence on tourists' confidence in the police and police service quality partially mediates the relationship between the two; also leader behavior positively moderates between police culture and service quality. This study adds to the literature on tourists' confidence in the policing of tourist sites, police culture, leader behavior, and police service quality. 相似文献
98.
Sean Mccartney 《Accounting Education: An International Journal》2013,22(3):309-310
The purpose of this study is twofold: (1) to determine if an ethics presentation at an Italian university can change students' perceptions of ethics; and (2) to compare the results of this study with previously published results from US students. The ethics presentation, previously developed by Smith, Smith and Mulig (2005) Journal of Business Ethics, 61(2), pp. 153–164, for accounting and business classes, made available on the Internet, was adapted and used in classes in Italy. As in the USA, Italy has faced significant financial scandals and corporate failures in recent years. Both Italian and US penal laws have been changed to prevent future financial frauds, but there are limits to what laws can accomplish. The ethics presentation described in this Teaching Note was an effort to encourage students to consider the importance of ethics. The impact of the presentation on Italian students' perspectives is described. In addition, a comparison is made of the impact of the presentation in Italy and in the USA, which shows that students in both countries regard ethics as a very important topic. 相似文献
99.
Alexander Styhre 《International Journal of Human Resource Management》2013,24(8):1445-1462
The notion of empowerment has been used in the management discourse since at least the 1980s. As a normative model for the distribution of decision-making mandate and administrative and operative responsibilities, empowerment serves as a new shopfloor model or ideology for decentralized organizations of the new workplace. The practice of empowerment is, however, not very often empirically researched, causing a confusion about what empowerment implies in terms of shopfloor activities. This paper presents an extensive organization development programme at a Swedish telecommunication company. Rather than being an easily implemented model, empowerment appears as a complex, heterogeneous process in which the empowering of employees is embedded in local practices and workplace cultures. 相似文献
100.
Mohammad Jizi 《Business Strategy and the Environment》2017,26(5):640-655
Despite knowing the potential effect of social reporting on firms' continuity, there is limited research into the influence of the composition of boards of directors on CSR disclosure. This paper adds to the emerging CSR literature empirical evidence by examining how board composition relates to a firm's social and environmental disclosure as well as the implementation of social policies. Using a sample of FTSE 350 firms for the period 2007–2012, the results show that higher board independence facilitates the conveying of firms' good citizenship image through enhancing societal conscience. The results also show that female participation on boards is favorably affecting CSR engagement and reporting as well as the establishment of ethical policies. Hence, the research suggests that boards with higher female participation and independence boost the legitimacy of CSR reporting. Board gender diversity and independence facilitates directing part of the firm's scarce resources toward value maximizing social projects and subsequent reporting on these. Copyright © 2017 John Wiley & Sons, Ltd and ERP Environment 相似文献