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Alpana Agarwal and Ravindra Ojha
Humans are the most significant entity in the fast-growing tourism ecosystem. Paradoxically, many of the environmental crises caused by tourism are the consequences of…
Abstract
Purpose
Humans are the most significant entity in the fast-growing tourism ecosystem. Paradoxically, many of the environmental crises caused by tourism are the consequences of anthropocentrism. Therefore, initiatives for regenerative tourism are imperative. This paper aims to identify and understand the key barriers and their interrelationships under regenerative tourism and provide recommendations for progress.
Design/methodology/approach
The literature review and focus group approach identified barriers to regenerative tourism. Then, the Decision-Making Trial and Evaluation Laboratory (DEMATEL) methodology was applied to analyse the strength and cause-and-effect interrelationships between the barriers.
Findings
The scatter plot and digraph of the data set from DEMATEL have provided useful insights. The strongest barrier is the absence of an evolved comprehensive framework for regenerative tourism for each location. A linear mindset and lack of a single-window approach for regenerative initiatives are the two cause barriers. The two strongest effect barriers are the lack of symbiotic relationship/management between various entities in the tourism ecosystem, and operational barriers focused only on short-term routine business objectives.
Practical implications
The DEMATEL approach has brought out useful stakeholder insights. It has set the priorities for focus based on the degree of interrelationship strength and the relationship’s kind (cause or effect). It has provided stakeholders for futuristic regenerative tourism.
Originality/value
Application of the DEMATEL approach for analysing the cause-and-effect dynamics between the twelve barriers to the future of regenerative tourism.
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Zijun Lin, Chaoqun Ma, Olaf Weber and Yi-Shuai Ren
The purpose of this study is to map the intellectual structure of sustainable finance and accounting (SFA) literature by identifying the influential aspects, main research streams…
Abstract
Purpose
The purpose of this study is to map the intellectual structure of sustainable finance and accounting (SFA) literature by identifying the influential aspects, main research streams and future research directions in SFA.
Design/methodology/approach
The results are obtained using bibliometric citation analysis and content analysis to conduct a bibliometric review of the intersection of sustainable finance and sustainable accounting using a sample of 795 articles published between 1991 and November 2023.
Findings
The most influential factors in the SFA literature are identified, highlighting three primary areas of research: corporate social responsibility and environmental disclosure; financial and economic performance; and regulations and standards.
Practical implications
SFA has experienced rapid development in recent years. The results identify the current research domain, guide potential future research directions, serve as a reference for SFA and provide inspiration to policymakers.
Social implications
SFA typically encompasses sustainable corporate business practices and investments. This study contributes to broader social impacts by promoting improved corporate practices and sustainability.
Originality/value
This study expands on previous research on SFA. The authors identify significant aspects of the SFA literature, such as the most studied nations, leading journals, authors and trending publications. In addition, the authors provide an overview of the three major streams of the SFA literature and propose various potential future research directions, inspiring both academic research and policymaking.
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