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This paper aims to examine the accounting challenges faced by indigenous businesses in the wholesale and retail market in Tonga.

The data were collected through semi-structured interviews with 24 participants, from a mix of individuals from the wholesale and retail market in Tonga. This paper uses institutional logics framework to inform the study.

The research findings suggest an inability of indigenous businesses to adapt to significant changes in the market and overcome the economic and social challenges faced in the business environment involving accounting values. A lack of business skills and accounting knowledge, restrictive traditions and religious obligations and a poor business investment climate are key factors behind the inability of the indigenous Tongan businesses to succeed.

The paper is limited to a study on Tonga only. The paper suggests better accountability from government sector on their effort to encourage inclusion of indigenous businesses.

The paper suggests better accountability from government sector on their effort to encourage inclusion of indigenous businesses. As a way forward, participants suggest that an inclusive approach for the government, businesses and stakeholders in policy formulation and consultation would create a better business environment that would foster the development and growth of the wholesale and retail business sector in Tonga. There is a dearth of cultural studies in accounting in countries within the developing world, particularly in the Oceania region.

There are many accounting challenges faced by the indigenous Tongan business people in the market, which indicate specific areas where the attention of the policymakers should be directed. A better accountability from the government is needed on their efforts to encourage inclusion of indigenous businesses.

This paper extends the literature by considering inclusivity challenges for ethnically marginalised collectives of individuals in small business. The research findings suggest a gap in knowledge in the current business environment with respect to the Western accounting practices in the indigenous society.

Today, the transition of retailers from multi-channel and cross-channel to omni-channel has become a necessity. Customers’ perceived shopping value is also one of the most important factors for retailers’ success. Therefore, the purpose of this paper is to develop and validate the omni-channel shopping value scale.

Based on 40 interviews (X = 18, Y = 22) and a literature review, items were generated for shopping value dimensions (utilitarian, hedonic and social) at four touchpoints. Then exploratory factor analysis was performed for scale purification (n = 562). Confirmatory factor analysis (CFA) was performed (n = 528) for initial scale validation. A second CFA was conducted to validate the final scale (n = 302). To check the nomological validity of the scale, the effect of omni-channel shopping value on customer engagement (n = 455) was investigated in both generations.

According to the results of the qualitative study, 73 items were identified. Based on the results of exploratory and CFA, nine components (50 items) were extracted and confirmed: utilitarian, hedonic and social shopping values for offline touchpoint and utilitarian and hedonic shopping values for online, application and social networks touchpoints. The results of nomological validity of the scale confirmed the effect of omni-channel shopping value on customer engagement in both generations.

To the best of the authors’ knowledge, this study is the first attempt to develop and validate an omni-channel shopping value scale based on customers’ shopping experiences with omni-channel brands. Therefore, this study provides a useful tool for researchers and marketing managers to measure omni-channel shopping value.

Science fiction analogies have been shown to be an effective vehicle for disseminating scientific knowledge and building a better understanding of scientific principles. Toward this end, this study aims to use the Star Trek universe as a lens in an effort to remove barriers to understanding the science of service research.

This study synthesizes research on using science fiction narratives in sparking dialogue within and beyond scientific communities, draws parallels between the Star Trek universe and the service research domain and uses these insights to identify pertinent ways forward.

In the service research domain, science fiction analogies and dramaturgical metaphors can challenge researchers to reflect beyond the domain’s traditional boundaries. In fact, the Star Trek universe lends itself as visionary backdrop to assess leadership principles, understand the evolution of scientific paradigms and inspire future service research.

This article contributes to the service research literature by introducing the notion of drawing on science fiction analogies to facilitate key dialogues in a scientific context and demonstrates how such analogies can be used to provide guidance in moving the service research discipline forward.

This study aims to propose a service robot option to address shortages of human frontline employees (FLEs) in long-term care (LTC) service settings. With a field study, the authors investigate the effect of psychological comfort with robot reminders of LTC residents and human FLEs on acceptance and attentive engagement, ultimately resulting in effort and willingness to interact with the service robot. The outcomes provide valuable insights into human-robot interaction in the LTC sector.

The 45 residents and 49 human FLEs who participated in the field study completed a survey measuring various perceptual variables after deploying a service robot.

Both the residents’ sample and the FLE sample demonstrate that psychological comfort with robot reminders increases robot acceptance. This increased acceptance evokes greater attentive engagement, ultimately leading to a higher willingness to exert effort to interact with the service robots.

This study highlights service robots with well-received reminder functions and the ability to prompt efforts by both residents and employees during their implementation at LTC services. The findings suggest further research avenues for designing service robots that can be effectively integrated.

This study leverages a service robot in a field study involving LTC residents and human FLEs rather than hypothetical scenarios, which is rather limited in current studies. The findings are both timely and relevant, considering the gradual implementation of service robots into LTC services.

The purpose of this study is to investigate whether the convergence of linguistic features between physicians and patients with chronic diseases facilitates the effectiveness of physician–patient communication in online health communities (OHCs). Drawing on communication accommodation theory (CAT), the authors develop a research model that illustrates how the convergence of semantic features (language concreteness and emotional intensity) and stylistic features (language style) influence patient satisfaction and compliance. The model also incorporates the moderating effects of the physician's social status and the patients' complications.

The data, collected from a prominent online health platform in China, include 15,448 consultation records over five years. The logistic regression is leveraged to test the hypotheses.

The findings reveal that convergent semantic features, such as language concreteness and emotional intensity, along with stylistic features like language style, enhance patient satisfaction, which in turn leads to increased compliance. Additionally, the physician’s social status strengthens the effect of convergent emotional intensity but weakens the effect of convergent language concreteness. The physician’s social status has no significant impact on the link between convergent language style and satisfaction. Patients' complications weaken the effect of satisfaction on their compliance.

This study contributes to the CAT and OHC literature by enhancing the understanding of the role of linguistic convergence in the effectiveness of online physician–patient communication and provides managerial implications for physicians on how to accommodate their communicative styles toward chronic patients to improve patient satisfaction and compliance.

This paper aims to propose and conceptualize a five-tier model of corporate social responsibility (CSR) that goes beyond the traditional shareholder-focused approach. The model illustrates the evolution of CSR from risk management to social business, reflecting the growing need for companies to integrate the interests of a wider range of stakeholders and act as agents of social change. By integrating frameworks from previous CSR thinkers, this paper provides a comprehensive view of the development of CSR and its potential transformational impact on business and society.

This paper uses a conceptual review approach, using theoretical insights from fundamental CSR frameworks and integrating them into a new five-tier model. The authors develop the tiers by synthesizing key CSR theories such as traditional shareholder protection, philanthropy, stakeholder engagement and social business models. The proposed model is based on the literature and theoretical constructs, offering an analytical perspective to understand the role of CSR in business and its impact on society over time.

This paper introduces a five-tier model of CSR, starting with CSR risk management based on traditional capitalism, which focuses on protecting shareholders. The model then progresses to CSR philanthropy, which balances shareholder interests with donations to society. Strategic CSR aligns with the concept of the triple bottom line and shared value creation, while transformative CSR emphasizes stakeholder engagement and long-term value creation. At the highest level of disruptive CSR, companies prioritize long-term environmental, social and economic impacts as agents of social change. This model shows how CSR has evolved into a strategic and transformational force in modern business.

The main limitation of this paper is its conceptual nature, as it does not include empirical testing or validation of the proposed model. Although still conceptual, the model offers a practical roadmap for businesses looking to improve their level of CSR implementation. Future research could empirically validate the five levels by assessing their impact on business performance and social outcomes across industries. Thus, the application of this model can go beyond theoretical discourse into an actionable, implementable framework. Furthermore, the authors must continue to explore the implications of each CSR tier on business performance and stakeholder outcomes.

The proposed model offers practical guidance for companies looking to improve their CSR strategies. By understanding the progression from risk management to social business, organizations can identify their current position and develop a plan toward more sustainable and stakeholder-centric practices. The model encourages companies to go beyond compliance and philanthropy, with the aim of creating long-term value through proactive engagement with stakeholders and social innovation.

This five-tier CSR model encourages companies to shift from reactive approaches toward actively creating lasting social change. In the early stages, CSR focuses on risk mitigation and donations. As companies move to the strategic and transformative levels, they engage more with stakeholders and create long-term value. At the highest level, disruptive CSR turns companies into proactive agents of social change, integrating social and environmental sustainability into their core business. This model has the potential to improve social welfare, empower communities and build more resilient and innovative societies.

This paper makes an original contribution by offering a new multitier CSR model, which goes beyond existing theories. The model integrates classic and contemporary CSR concepts into a structured progression, emphasizing the shift from risk mitigation and philanthropy to more strategic, transformational and socially impactful CSR practices. The highest level in this model, disruptive CSR, presents a vision of the future where companies are actively involved in social change, providing a new perspective on CSR discourse.

This study aims to identify Critical Success Factors (CSFs) for tourism route development and proposes a tailored conceptual model. It addresses a comprehensive range of tourism routes, considering their respective goals and performance.

The authors applied a qualitative approach to investigate five tourism routes, interviewing 31 current and former members and examining secondary data from organisational documents. A conceptual model was developed through content analysis of transcripts and secondary data.

Based on the identified CSFs, the model is organised into six components: Product, Goals, Resources, Governance, Activities and Performance assessment.

The study analyses various tourism routes concerning their products, implementation levels, goals, performance and perceived success.

Most respondents are public authorities from European countries. Besides, consideration should be given to developing quantitative research to validate the derived theory.

The model may facilitate participants in enhancing and developing tourism routes, thereby contributing to achieving sustainable development goals related to rural-urban connections and tourism partnerships.

The development of tourism routes is expected to impact socio-economic development in rural/peripheral areas positively.

本研究旨在确定旅游线路开发的关键成功因素 (CSFs), 并提出量身定制的概念模型。本文提出了一系列旅游线路, 考虑了各自的目标和绩效。

我们采用定性方法探究了五条旅游线路, 采访了 31 名现任和前任成员, 并检查了组织文件中的二手数据。通过对记录和二手数据的内容分析, 开发了一个概念模型。

根据识别的关键成功要素, 该模型分为六个部分：产品、目标、资源、治理、活动和绩效评估。

本研究分析了各种旅游线路的产品、实施水平、目标、绩效和感知成功。

大多数受访者是来自欧洲国家的公共当局。此外, 还应考虑开展定量研究来验证所得出的理论。

该模型可帮助参与者改善和发展旅游路线, 从而有助于实现与城乡联系和旅游伙伴关系相关的可持续发展目标。

旅游路线的发展预计将对农村/边缘地区的社会经济发展产生积极影响。

Esta investigación se centra en diversas tipologías de rutas turísticas, buscando identificar Factores Críticos de Éxito (FCE) y proporcionar un modelo conceptual adaptado.

Aplicamos un enfoque cualitativo para investigar cinco rutas turísticas. Entrevistamos a 31 miembros y examinamos datos secundarios de documentos organizativos. Se desarrolló un modelo conceptual mediante el análisis de contenido de transcripciones y datos secundarios.

Basado en los FCE identificados, el modelo está organizado en seis componentes: Producto, Objetivos, Recursos, Gobernanza, Actividades y Evaluación del desempeño.

El estudio analiza diversas rutas turísticas en relación con sus productos, ubicaciones y nivel de implementación, así como los objetivos, rendimiento y éxitos percibidos de los involucrados.

La mayoría de los encuestados son autoridades públicas de países europeos. Se debe considerar el desarrollo de investigaciones cuantitativas para validar la teoría derivada de este estudio.

El modelo puede potencialmente ayudar a los participantes a mejorar y desarrollar rutas turísticas, contribuyendo así a lograr los objetivos de desarrollo sostenible relacionados con las conexiones rural-urbanas y las asociaciones turísticas.

Se espera que el desarrollo de rutas turísticas tenga un impacto positivo en el desarrollo socioeconómico en áreas rurales/periféricas.

Chocolate production and cocoa supply chains are rife with social and environmental challenges. Chocolate companies commonly make claims that their products are “sustainable”, giving little guidance on what this means. The aim of this paper is to conduct a scoping review to synthesise the accounting literature related to the chocolate industry and sustainability and develop a research agenda for accounting scholarship.

The scoping review followed Arksey and O’Malley’s (2005) five-stage framework for a scoping review. Nineteen accounting journals were searched for literature on “chocolate OR cocoa AND sustainability” from 2000 to 2023. A total of 171 papers were identified through the search, of which 18 were deemed relevant and included for thematic analysis. The themes are analysed using a conceptual framework on accountability.

Analysis of the relevant literature revealed three distinct perspectives on sustainability in the chocolate industry. These include critique on the problems related to top-down accountability approaches in the chocolate industry; that accountability mechanisms have fallen short in managing sustainability challenges; and that sustainability interventions are driven by profit motives. The themes further reveal a lack of accountability in the industry for marginalised voices.

The scoping review methodology used in this study offers insights into the diverse perspectives on sustainability in the chocolate industry. This research adds valuable knowledge to the field by uncovering nuanced issues around accountability and sustainability and highlighting the need for future research for accountability for sustainable chocolate production.