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The study aims to present a systematic literature review (SLR) to understand the current status of research on social media usage among the bottom of the pyramid (BOP). The purpose of this study is to identify the research gaps in this domain and review future research agendas by using theory, context, characteristics and methods [TCCM] framework.

An SLR, keywords co-occurrence and TCCM analysis were used to analyse and synthesize insights from 44 studies gained from Web of Science and Scopus databases.

The findings suggest that the USA and India are popular contexts for studying BOP. The BOP population uses social media to gain utilitarian, hedonic and social values. Further, social media can help BOP explore “entrepreneurship” opportunities, value co-creation and bring innovations.

This study expands the intellectual boundaries of social media at BOP and suggests multidisciplinary research. Additionally, adopting novel theoretical lenses helped determine social media's impact on BOP.

The circular economy (CE) has been endorsed as representing a model that is able to achieve environmental protection through decreased use of raw materials, together with changing economic values and social inclusion thanks to its demand for a wide variety of skill profiles. This has motivated many policy initiatives to support the implementation of the CE. The purpose of this study is to follow such policy initiatives in three geographically anchored industry-specific networks.

The study contributes to the research debate on the CE through a spatial approach with a focus on how the implementation of the CE is conditioned by spatial and regional contexts. The authors investigate three different networks in Sweden for CE with different locations and industrial profiles.

The findings reveal the difficulty that exist in relation to the implementation of the CE. The network and support functions in combination with private industry are vital. The risk of sustaining an uneven regional economic development is evident.

Although research on the development of the CE has proliferated, geographical approaches to this development are comparably rare to date. The authors seek to contextualise the strategy development and policy implementation of a CE policy.

This study aims to examine the impact of Audit Committee (AC) characteristics on carbon disclosures and performance among companies listed in the STOXX Europe 600 index.

The sample consists of companies listed in the STOXX Europe 600 index over a 11-year period (2012–2022). The study uses panel data regression methods and uses the two-step system generalized method of moments to control for endogeneity.

The results indicate that AC size, independence and financial expertise positively influence carbon disclosure, highlighting the significance of these characteristics in promoting transparency and accountability in reporting carbon emissions. Additionally, these attributes are significantly associated with improved carbon performance, suggesting their potential role in advancing environmental sustainability.

The study provides practical insights for policymakers and regulatory bodies aiming to enhance carbon-related practices through improved corporate governance (CG) structures. By emphasizing the importance of specific AC characteristics, the findings suggest pathways for enhancing the quality of carbon disclosures and performance.

Despite extensive attention on CG in promoting sustainability, the specific influence of AC characteristics on carbon disclosures and performance remains underexplored. This study addresses this significant literature gap and, to the best of the authors’ knowledge, is the first to link AC characteristics with both carbon disclosure and performance. It enriches the current body of knowledge in agency theory and provides critical insights for developing CG and regulatory policies that enhance the quality of carbon disclosures.

This research aims to investigate how emerging destinations cope with digitalization of information, where they are in the process and how digitalization of information takes place in destination marketing organizations (DMOs). As a case for emerging destinations that must deal with the negative consequences of the digital divide, the Vietnamese Mekong Delta (VMD) will be examined. A new framework, solutions in general, and potential innovative approaches will be presented.

A mixed methods approach was used. Firstly, a content analysis comprising 68 criteria to examine 10 destination websites was conducted to evaluate the performance of provincial destination websites of VMD. Secondly, the authors interviewed five managers from VMD DMOs to reveal the strategy, status quo and their challenges with digitalization.

Some digitalization is evident in VMD DMOs, with the digitization of tourist information provision developing from analog formats to digital modes. The content analysis of the websites shows that provincial destination websites of VMD perform well with regard to communication but need improvements for transaction, and especially relationship aspects. Emerging destinations like VMD DMOs are reaching the second or third level in the digitalization process. Yet they face challenges with human and financial resources.

This research provides recommendations concerning destination website performance, the process of digitalization and how to promote digitalization and apply more digital instruments to move to the next stages of destination digitalization. Also, suggestions on how to overcome existing challenges/barriers in similar areas of the world are provided.

A new, extended more granulated version of the digitalization framework by Karpova et al. (2019) has been developed. The new model acknowledges the continued importance of printed information, provides information about the sequence of steps how to implement website dimensions, and which instruments are realistic to implement in different levels of digitalization considering the challenges and barriers developing destinations face.

This paper aims to examine the structure and content of religious tourism destination image through the reviews of visitors to Makkah and Medina, two of the world’s most popular Muslim pilgrimage sites.

This is an exploratory netnographic study of the 913 reviews posted on TripAdvisor from 2018 to 2022. The structure (dimensions and attributes) and content (variables) comprising the construct of religious tourism destination image emerge through manual thematic analysis and confirmed through content analysis.

Religious tourism destination image is a three-dimensional – cognitive, affective and conative – construct comprising both religion-specific, generally sacred and secular variables in a single, indivisible crystallization of experience.

Destination marketing organizations and marketers of tourism enterprises should regularly analyze visitor reviews posted on social media and carefully manage all variables of the religious tourism destination image, specifically stressing the religious aspect.

To the best of the authors’ knowledge, this is the first systematic analysis of the structure and content of religious tourism destination image based on detailed consumer evaluations and unprompted storytelling.

The paper aims to interpret sustainable regional development (SRD) as an exchange ecosystem in which stakeholders provide reciprocal access to resources, benefiting both individual and systemic levels. This paper suggests that knowledge, as a shared and value-transcribed critical resource, nourishes a community’s motivational system (CMS), orienting it toward SRD. This inherently raises questions regarding the nature of social business models (SBM) that can best support community’s motivational system, as well as their sustainable regional development derivatives.

This paper employs the Fuzzy Expert System (FES) to analyze companies participating in the three most representative Italian consortia, aiming to empirically address the knowledge gap regarding the influence of social business model on sustainable regional development.

Applying our theoretical framework to Agro-food Protection Consortia – a specific type of hybrid social, regional value-oriented business organization – this paper demonstrates that knowledge sharing along environmental, social and economic dimensions enhances sustainable regional development. Using the IF (condition) → THEN (action) logic of fuzzy method, the study identified knowledge exchange as a key condition motivating actors to contribute to sustainable regional development. This dynamic approach enables better alignment between stakeholders and regional goals.

This paper presents practicable participatory strategic guidelines that balance informal and formal governance mechanisms with the catalytic and enhancing connection of strategic business initiatives for Sustainable Regional Development.

This study explores virtual platforms’ capabilities, particularly emphasising the influence of educational movies embedded with lifelike narratives to serve as a potent medium for immersive learning within the auditing discipline. Through this exploration, we aim to discern how cinematic depictions can educate and encapsulate the intricate dynamics of real-world auditing scenarios, thereby enriching the educational experience for budding auditors.

By employing an action research methodology, this study engaged 134 auditing students from China in an experiment, using a questionnaire to assess their grasp of auditing concepts like internal control, corporate governance, and professional ethics.

Preliminary findings underscore the efficacy of movies as pedagogical tools. These movie experiences bridge the gap between theoretical knowledge and its real-world application, particularly highlighting the nuances of professional ethics and corporate governance. Results show that such a method amplifies students’ comprehension of auditor skillsets, practical complications, and ethical insight and nurtures professional scepticism about tangible audit issues.

This study illuminates a novel virtual learning approach using movies that primes students to exercise critical thinking and augments cognitive skillsets, especially when navigating ethical conundrums. The broader implication is the potential enhancement of auditing education quality in China, presenting educators with an innovative teaching modality that bolsters students’ critical analysis and cognitive development.

This study has multiple implications for auditing education policy. It underscores the imperative need for curriculum revision in contemporary auditing education. Our study can significantly change contemporary auditing education by incorporating movie-based experiential learning. Educators and institutions in China and other parts of the world explore this avenue, customising it to fit the unique requirements of their respective courses and the country’s contexts. Our study also highlights the challenges and recommendations for real-world audit simulation for auditing education. While our research highlights the promise of educational movies, it also sheds light on the potential difficulties in their integration. Audit educators need adequate support and training for effective assimilation, ensuring they leverage educational movies to maximise learning outcomes. Careful curation and selection of movies, combined with strategic planning, are paramount to this teaching method’s success. With the continual evolution of video tools, there is an opportunity for a more immersive and holistic education model, shaping the next generation of auditors.

This study offers insights into innovative strategies to imbue real-world experience into traditional curricula, ensuring relevance and applicability across diverse educational landscapes.

Children are beginning to socialize as consumers earlier than ever, highlighting the importance of their saving behavior as an effective form of consumer protection. The paper explored the influence of parents, peers, attitudes, knowledge, past behavior, allowance and self-efficacy on saving intention.

With the aim to explore a range of determinants of adolescent saving and to specify the potential mechanisms through which different determinants operate, we adopted a multitheoretical approach based on theories of planned behavior, consumer and financial socialization, and self-efficacy. The paper investigates the formation of the saving intentions on a sample of 1,476 children 10–15 years old in Croatia.

The results indicate strong importance of parental influence and self-efficacy, implying that saving intention among tweens requires a supportive family structure as well as beliefs in the tweens themselves that they are able to save money and face difficulties.

This paper investigates the very nature of saving intention formation at a crucial developmental stage; it investigates the interplay of mechanisms through which determinants of savings operate at that developmental stage; and it explores the age-variance of the mechanism and the interplay of relevant variables, shedding light on the nature of the mechanism of development.