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This paper seeks to identify a rounded understanding of two fuzzy terms in wide but muddled use in guiding corporate leadership: accountability and responsibility. Both have deep resonance discussions of strategy and corporate affairs, but their often-confused meanings both inform actions and impede understanding. Each has normative implications for the practice of corporate governance, and yet each, like an empty vessel,[1] leaves practitioners with an unhappy sense of knowing they have a use but not knowing what to do with them.

This essay examines the varied uses of these terms in academic literature and practitioner discussions, exploring their conflicting meanings through lenses of philosophy, literary writing, and management studies to show how each, in their flux, overlap and diverge.

The article analyses themes obscured by these muddy waters and clarifies them by speculating on how their ambiguity demands reflexive, thoughtful action and interaction between the parties in absence of clear hierarchy of command or greater authority. How meaningful that interaction is questionable, when the words are so full of meanings without an iterative process of understanding.

Given the prevalence of the ambiguities is usage, clarifying terms is not a realistic option. Instead, this essay proposes that insofar as these concepts reflect abilities, they represent our ability to embrace their ambiguity in a philosophically pragmatic way, and in so doing be able to act accountably and responsibly.

The purpose of this study is to revisit the conventional wisdom about a key contribution [i.e. strengths, weaknesses, opportunities, threats (SWOT) analysis] in the field of strategic management. The societal context and the role of academics, consultants and executives is taken into account in the emergence of SWOT analysis during the 1960–1980 period as a pivotal development within the broader context of the satisfactory, opportunities, faults, threats (SOFT) approach. The authors report on both the content and the approach, so that other scholars seeking to invigorate indigenous theories and/or underreported strategy practices will thrive.

Applying a historiographic approach, the authors introduce an evidence-based methodology for interpreting historical sources. This methodology incorporates source criticism, triangulation and hermeneutical interpretation, drawing upon insights from robust evidence through three iterative stages.

The underreporting of the SOFT approach/SWOT analysis can be attributed to several factors, including strategy tools being integrated into planning frameworks rather than being published as standalone materials; restricted circulation of crucial long-range planning service/theory and practice of planning reports due to copyright limitations; restricted access to the Stanford Research Institute Planning Library in California; and the enduring popularity of SOFT and SWOT variations, driven in part by their memorable acronyms.

In the spirit of a renaissance in strategic planning research, the authors unveil novel theoretical and social connections in the emergence of SWOT analysis by combining evidence from both theory and practice and delving into previously unexplored areas.

Caution is advised for scholars who examine the discrete time frame of 1960–1980 through mere bibliometric techniques. This study underscores the risks associated with gathering incomplete and/or inaccurate data, emphasizing the importance of triangulating evidence beyond scholarly databases. The paradigm shift of strategic management research due to the advent of large language models poses new challenges and the risk of conserving and perpetuating academic urban legends, myths and lies if training data is not adequately curated.

This study aims to examine the effects of dialect connectedness between the chairman and the chief executive officer (CEO) (DCCC) on the tunneling activities of controlling shareholders.

This study uses abnormal related-party transactions (ARPT) as a proxy for tunneling activities and traces dialects of chairmen and CEOs based on the respective birthplace information. Baseline results are examined using a fixed-effects model. The results remain robust when using the instrumental variable approach, propensity score matching (PSM) technique, changing the measurement of tunneling and Heckman two-step selection model.

The results show that DCCC reduces tunneling activities. This negative association is more pronounced for non-state-owned enterprises and firms whose chairmen and CEOs work in the respective hometowns. DCCC restrains tunneling activities through mechanisms by establishing an informal supervisory effect on CEOs because the CEOs fear reputational damage and strengthening cooperation between chairmen and CEOs. Further analyses suggest that this negative association is more significant when chairmen and CEOs are non-controlling shareholders, but the association is weakened during the coronavirus disease 2019 (COVID-19) crisis.

As dialect is a carrier of culture, this study's results imply that cultural proximity can replace formal mechanisms to enhance corporate governance.

This study aims to investigate the mediating effect of concern for information privacy between e-HRM and job stress that eventually develops a turnover intention among employees.

A survey questionnaire was used on working professionals employed in the service and manufacturing sectors. A total of 178 usable responses were collected adopting a convenient snowball sampling technique. PLS-SEM was used to analyze and investigate the hypothesized relationships.

The study found that higher perceptions of e-HRM strength led to less concern for information privacy breaches. Further, concern for information privacy was positively associated with employee job stress and turnover intention. A positive relationship between job stress and turnover intention among employees was also established. Moreover, perceived concern for information privacy fully mediated the relationship between e-HRM and job stress and, eventually, turnover intention among employees.

Organizations should focus on ensuring considerable e-HRM strength while adopting and implementing e-HRM practices; failing may lead to concerns for employee privacy, job stress and eventually turnover intention among employees.

To the best of the authors’ knowledge, the study is among the first few studies to identify perceived concern for information privacy as a consequence of e-HRM reflecting the dark side of e-HRM.

The purpose of this research is to explore the impact of women in the C-suite on strategic marketing choices in general and CSR in particular is scant. To that end, this study explores whether and how firms led by female CEOs differ from those led by male CEOs with regard to the types of CSR they pursue. The study classifies CSR into two types: relational (i.e. related to employees, human rights, community and diversity) and rational (i.e. related to product, environment and corporate governance).

To create the sample, the authors combined four databases: Compustat, Execucomp, Center for Research in Security Prices (CRSP) and Kinder, Lydenberg, Domini and Co., Inc. (KLD). Data for the time period between 1992 and 2013 (both inclusive) were used for the investigation. The final sample comprised of 2,739 firms, for a total of 19,969 firm-year observations (an unbalanced panel).

Building on self-construal theory and theory of female ethics, the authors theorize and find evidence that while firms led by male and female CEOs are not significantly different with regard to rational CSR performance, firms led by female CEOs outperform those led by male CEOs with regard to their relational CSR performance. Furthermore, the authors also find that different types of CEO power (i.e. managerial power, legitimate power and formal power) moderate the link between CEO gender and types of CSR differently.

This research contributes to research on CSR by introducing two new types of CSR: relational CSR and rational CSR. Further, the research contributes to the broader discussion of how senior managers inject their gender roles into their CSR choices. The authors provide important insights in this area by highlighting that at least some types of myopic management are also driven by CEO gender: female CEOs – to the extent that they are more likely to invest in CSR strengths which pay off in the long run – engage in less myopic management than male CEOs with regard to CSR choices.

To prospective managers, this research suggests that the gender of the CEO is an effective signal that can help them predict firms’ likely CSR behavior. More specifically, firms led by female CEOs are likely to outperform those led by male CEOs with regard to certain dimensions of CSR (higher relational and rational strengths and fewer relational concerns) and this effect of CEO gender on firms’ CSR behavior is likely to be more pronounced when the CEO exhibits certain kinds of power. Female CEOs may benefit by understanding their innate tendencies to focus on relational versus rational CSR, thereby taking advantage of the positive aspects of their tendencies.

This paper classifies CSR into two types: relational and rational. The findings indicate the benefits of this nuanced classification: female CEOs have a stronger impact on relational CSR compared to male CEOs, while the two types of CEOs do not show a significant difference with regard to their impact on rational CSR. The paper also shows that dividing the variable of CEO power into its sub-types, i.e. managerial power (CEO duality), legitimate power (CEO tenure) and formal power (CEO-TMT pay gap) has value as each of these power dimensions is found to impact the CEO gender-CSR relationship differently.

This paper aims to highlight the corruption mode of village funds in Indonesia and provide recommendations to reduce such crime.

This paper uses Diamond Fraud theory to explain why the mode of corruption continues, using secondary data from journal articles, research reports and websites.

Corruption mode is carried out through fund misuse, cover-up, fictional reports, fictitious activities and projects and budget markup.

Prevention and detection of fraud can be more effective when considering pressure, opportunities, rationalization and individual abilities.

The novelty of this paper is to provide a more comprehensive view of the factors that can lead to fraud or corruption using the Fraud Diamond Theory.

In the context of an analysis of stopgap and reactionary presidential library and records act, the purpose of this paper is to consider how the separation of the Obama Presidential Library from the Obama Presidential Center illuminates fundamental flaws in the public-private model that demand a more comprehensive legislative solution.

Drawing upon government, academic and public sources, this paper examines the legislation of presidential records and libraries to gain perspective on the presidential library system and the Obama Presidential Center, the first post-Presidential Records Act institution to operate independently of the National Archives and Records Administration (NARA).

This paper traces the evolution of presidential library statutes and standards to reveal how the genesis of an independent Obama Presidential Center strained an already stressed system, creating significant questions about its future.

This paper offers an original treatment of the statutes governing NARA’s administration of presidential libraries, framing a cycle of calls and responses, with the acts of individual presidents eliciting acts of Congress. Also original, and timely, is the treatment in this paper of how these laws created the conditions for an independent Obama Presidential Center.

This study aims to chart the impact of technological advancements on tourism from the post–Second World War era to the present and forecast their influence until 2050. It assesses how technologies have reshaped travel experiences and operations, with a focus on upcoming innovations such as the metaverse, Web 3.0 and AI, and their implications for sustainable and ethical tourism.

This study uses a hybrid approach, combining historical analysis and future projections. It analyzes archival data, industry reports and academic literature.

This study identifies crucial technological milestones that have significantly impacted tourism, including the rise of commercial aviation, the internet and AI. Future trends suggest emerging technologies will further transform the sector. Challenges in sustainability, ethics and inclusivity are highlighted as critical considerations for future development.

This paper offers a unique longitudinal perspective on technology’s influence on tourism, bridging past trends with future projections.

本研究采取混合方法, 融合历史分析与未来趋势预测。研究分析了丰富的档案数据、行业报告以及学术文献。

旨在勾勒从二战后至今技术进步对旅游业的影响, 并展望至2050年的潜在影响。本研究着重评估技术如何重塑旅游体验和运作, 特别是对元宇宙、网络3.0和人工智能等即将到来的创新技术及其对可持续和伦理旅游的意义。

识别了旅游业中关键的技术里程碑, 包括商业航空、互联网和人工智能的崛起。研究指出, 未来趋势显示新兴技术将继续深刻改变旅游业。同时强调, 可持续性、伦理和包容性是未来发展中不可忽视的关键要素。

本文从独特的纵向视角出发, 深入探讨了技术对旅游业的历史与未来影响, 将过去发展趋势与未来展望紧密结合。

Este estudio emplea un enfoque híbrido que combina el análisis histórico y las proyecciones de futuro. Analiza datos de archivo, informes del sector y bibliografía académica.

La investigación pretende trazar el impacto de los avances tecnológicos en el turismo desde la era posterior a la Segunda Guerra Mundial hasta la actualidad y prever su influencia hasta 2050. Evalúa cómo las tecnologías han reconfigurado las experiencias y las operaciones de viaje, centrándose en las próximas innovaciones como el Metaverso, la Web 3.0 y la IA, y sus implicaciones para un turismo sostenible y ético.

El estudio identifica hitos tecnológicos cruciales que han tenido un impacto significativo en el turismo, como el auge de la aviación comercial, Internet y la IA. Las tendencias futuras sugieren que las tecnologías emergentes transformarán aún más el sector. Los retos en sostenibilidad, ética e inclusividad se destacan como consideraciones críticas para el desarrollo futuro.

Este artículo ofrece una perspectiva longitudinal única sobre la influencia de la tecnología en el turismo, tendiendo un puente entre las tendencias pasadas y las proyecciones futuras.