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The paper aims to explore the relationship between accounting and racial violence through an investigation of sharecropping in the postbellum American South.

A range of primary sources including peonage case files of the US Department of Justice and the archives of the National Association for the Advancement of Colored People (NAACP) are utilised. Data are analysed by reference to Randall Collins' theory of violence. Consistent with this theory, a micro-sociological approach to examining violent encounters is employed.

It is demonstrated that the production of alternative or competing accounts, accounting manipulation and failure to account generated interactions where confrontational tension culminated in bluster, physical attacks and lynching. Such violence took place in the context of potent racial ideologies and institutions.

The paper is distinctive in its focus on the interface between accounting and “actual” (as opposed to symbolic) violence. It reveals how accounting processes and traces featured in the highly charged emotional fields from which physical violence could erupt. The study advances knowledge of the role of accounting in race relations from the late nineteenth century to the mid-twentieth century, a largely unexplored period in the accounting history literature. It also seeks to extend the research agenda on accounting and slavery (which has hitherto emphasised chattel slavery) to encompass the practice of debt peonage.

By focusing on Sustainable Development Goal 12 (SDG 12) and tourism automation, this perspective paper aims to investigate how tourism and automation will work to create a world in which tourism has more sustainable production and consumption patterns.

This perspective paper reviews the past developments of automation in tourism in the context of sustainable production and consumption patterns, the lessons learned from the COVID-19 pandemic and looks at the future of tourism and how automation will help it be more sustainable in terms of consumption and production patterns.

The insights from this analysis suggest that automation technologies will play a major role in both the supply and demand sides of the tourism and hospitality industry, encouraging increased tourism sustainability. While automation technologies will have the greatest impact on the supply side in the near future, as such technologies will be used to minimise waste and energy usage, creating large gains for environmental protection, the technologies will also benefit responsible consumption. Big data and analytical technologies will work in ways to ensure that consumers are nudged into consumer practices that are increasingly sustainable.

This perspective paper synthesises the literature on the subjects, namely, automation and SDG 12 in tourism, and points to important new future research agenda. This is one of the first papers in tourism to blend automation and SDG 12 literature to shed light on the use of automation in sustainable consumption and production in tourism.

通过聚焦于可持续发展目标12和旅游自动化, 本前瞻性文章旨在探讨旅游业和自动化如何共同创造一个让旅游产业拥有更可持续的生产和消费模式的世界。

本文回顾了旅游自动化在可持续生产和消费模式背景下的发展, 从COVID-19大流行中学到的教训, 并展望旅游业的未来以及自动化如何帮助其在消费和生产模式方面变得更加可持续。

根据分析, 自动化技术将在旅游和酒店业的供求两侧发挥重要作用, 促进旅游业的可持续性发展。虽然自动化技术在近期内将对供应侧产生最大影响, 因为这些技术将被用来最小化废物和能源使用, 为环境保护创造巨大收益, 但这些技术也将惠及负责任消费。大数据和分析技术将以确保消费者被引导向越来越可持续的消费实践。

本前瞻性论文综合了关于旅游中的自动化和可持续发展目标12的文献, 并指出了重要的新的未来研究议程。这是旅游业中第一批结合自动化和可持终发展目标12文献以阐明旅游中可持续消费和生产的自动化使用的论文之一。

Al centrarse en el ODS12 y la automatización del turismo, este artículo de perspectiva pretende investigar cómo el turismo y la automatización trabajarán para crear un mundo en el que el turismo tenga unos patrones de producción y consumo más sostenibles.

Este artículo de perspectiva revisa los desarrollos pasados de la automatización en el turismo en el contexto de los patrones de producción y consumo sostenibles, las lecciones aprendidas de la pandemia COVID-19, y examina el futuro del turismo y cómo la automatización le ayudará a ser más sostenible en términos de patrones de consumo y producción.

Las conclusiones de este análisis sugieren que las tecnologías de automatización desempeñarán un papel importante tanto en la oferta como en la demanda de la industria del turismo y la hotelería, fomentando una mayor sostenibilidad del turismo. Mientras que las tecnologías de automatización tendrán el mayor impacto en el lado de la oferta en un futuro próximo, ya que dichas tecnologías se utilizarán para minimizar los residuos y el uso de energía, creando grandes ganancias para la protección del medio ambiente, las tecnologías también beneficiarán al consumo responsable. Los macrodatos y las tecnologías analíticas funcionarán de manera que se incite a los consumidores a adoptar prácticas de consumo cada vez más sostenibles.

Este documento de perspectiva sintetiza la bibliografía sobre los temas, a saber, la automatización y el ODS12 en el turismo, y apunta a una nueva e importante agenda de investigación futura. Se trata de uno de los primeros trabajos sobre turismo que combina la literatura sobre automatización y ODS12 para arrojar luz sobre el uso de la automatización en el consumo y la producción sostenibles en el turismo.

This paper aims to explore the innovation in small and micro family firms, in comparison to that of small and micro nonfamily firms, and the organizational characteristics that could enhance innovation in these firms.

We collected survey data from 215 small and micro business owner-managers in the United States and tested our hypotheses using ordinary least squares regressions.

We find that small family firms are less innovative than small nonfamily firms. However, our results suggest that small family firms can still enhance their innovation by cultivating a more collaborative organizational culture where bottom-level and non-family employees can participate in business decisions. Further, we find that while having an organic organizational design helps small firms be more innovative, the positive effect of organic design on small family firms’ innovation is not as strong as its effect on small nonfamily firms’ innovation.

This paper offers a unique and nuanced examination of innovation in family firms by narrowing down the scope to small and micro firms. Moreover, the paper investigated the drivers of innovation in small businesses and how these drivers enhance/decrease innovation in small family firms. Our findings suggest that the paths for more innovation are different for small family and nonfamily firms.

The purpose of this study is to examine the audit efficiency and timeliness of Big 4 auditors relative to non-Big 4 auditors, where audit efficiency is defined as the auditor’s ability to conduct an audit more quickly or with fewer resources while still achieving effective outcomes.

The authors use audit report lags (also referred to as audit delay) as a proxy for audit timeliness and efficiency, controlling for audit quality and audit fees (audit input). The authors use a propensity-score matching (PSM) approach to construct a pseudorandom sample in which each non-Big 4 client is matched with a similar Big 4 client based on their characteristics and audit quality, to control for potential endogeneity related to self-selection bias in this setting.

The authors find that non-Big 4 auditors are associated with shorter audit delays than Big 4 auditors. Additional analysis of the matched sample reveals that non-Big 4 auditors charge lower fees than Big 4 auditors do after controlling for the Big 4 premium. These findings do not support the notion that Big 4 auditors conduct audits more efficiently than non-Big 4 auditors do.

These results could be of interest to the management of public firms, audit committees, investors and regulators; provide valuable insights into the performance of audit firms in varying client environments; and contribute to a better understanding of audit timeliness and efficiency.

Sport is acknowledged for fostering positive competencies, behaviours and attitudes contributing to individuals' social and physical well-being and development. However, recent research suggests that athletes may face adverse effects on their health, safety and well-being due to violence against them. Numerous studies highlight that athletes across various sports endure physical, sexual and emotional violence. Given the pervasive nature and severity of such violence, understanding athletes' widespread tolerance for these experiences is crucial. This chapter employs figurational sociology to analyse violence against athletes, specifically exploring how violence and abuse in sport tends to become normalised. By placing a strong emphasis on the interdependence of individuals and their actions within social networks, figurational sociology highlights how abuse in sport is influenced by the relationships and interactions between athletes, coaches and other actors, such as medical staff, peers and parents. Moreover, through the analysis of dynamic power relations across various actors and the role of habitus, this sociological perspective offers valuable insights into the dynamics of abuse in sport.

This paper aims to examine how introducing irrelevant information into a risk decision scenario leads to less skeptical internal auditor assessments.

This paper conducted an internet-based experiment with 157 internal auditors manipulating information relevance. The experiment controlled for individual differences in trait skepticism, perceived information relevance and Chief Information Officer (CIO) warmth.

Internal auditors exhibit decreased skepticism when irrelevant information contradicts preconceived stereotypes of management, consistent with the dilution effect. When the CIO is described as gregarious, counter to common stereotypes, internal auditors assess risk as less severe compared to when the CIO is described as introverted or when no personality information is provided.

This paper provides insight as to when internal auditor judgment may be compromised.

Focusing on the growth of artificial intelligence (AI) in education, this research reveals that AI can create and improve English language assessments for learners in order to optimize and enhance test questions as a bilateral tool in the traditional way for English Language Teaching (ELT) is possible.

The research adopted a qualitative methodology by conducting semi-structured interviews with a varied range of language institutes’ lecturers, revealing new beneficial effects of AI on test time, content and human variables.

Several interviewees agreed that AI should be used in ELT exam creations because of its overt advantages in making test items automatically, adaptive testing, enhanced feedback mechanisms and quality assurance and innovative formats. Simultaneously, some disadvantages are recorded, including complexity and nuance of language, technical limitations, ethical and bias concerns and human oversight and validation.

The study was also limited by the time frame of the research, which may not have fully captured the complex dynamics between the different actors, such as using AI in preparing questions for reading tasks such as automatic creation of pre-reading questions as well as possible answers.

For future studies, as AI-generated material is becoming more ubiquitous, from music to artwork, it presents crucial legal problems regarding who owns the rights to the work or construct ELT exams. It has also become the next problem that the writers should concentrate on.

This study aims to investigate factors affecting consumers’ perceptions of brand allyship activities given the presence or absence of corresponding community investment. Using the black American community as a contextual group receiving support, this research probes factors that make brand allyship seem sincere and how brand allyship affects consumer self-esteem. It further examines how perceived sincerity and derived self-esteem affect consumers’ perceived self-brand connections and reported brand attitudes.

Collecting data with experimental surveys, hypothesized effects are tested in a main study (n = 1,184) using a general linear model and moderated mediation analyses.

Perceived sincerity is shown to interact with consumers’ self-esteem to induce an approach/avoidance reaction to a brand, where high self-esteem consumers are more apt to accept sincere brand allyship activities and reject insincere campaigns.

As sincerity is critical to brand allyship success, this research outlines instances where managers need to contextually manipulate sincerity perceptions by outlaying community investment to coincide with the campaign. Specific contexts revolve around racial diversity in the management group and the race of consumers/perceivers.