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The study aimed to determine the impact of digital entrepreneurship on strategic vigilance in five-star hotels operating in the Hashemite Kingdom of Jordan. The study population consisted of (475) individuals working in senior management in (21) five-star hotels operating in the Hashemite Kingdom of Jordan. A total number of 265 questionnaires were distributed, and 232 questionnaires were retrieved, suitable for statistical analysis. The descriptive analytical approach was followed, and many statistical methods were used, including descriptive statistics and multiple and simple regression analysis. The study reached a set of results, the most important of which is that the level of relative importance of digital entrepreneurship and each of its dimensions was high, and strategic vigilance and all its dimensions were high. The results indicated a statistically significant effect of digital entrepreneurship on strategic vigilance in five-star hotels operating in the Hashemite Kingdom of Jordan. The study recommended continuing to enhance the awareness of senior management in five-star hotels operating in the Hashemite Kingdom of Jordan and the importance of digital entrepreneurship as an important element in achieving success and sustainability of strategic vigilance.

This study aims at identifying the extent of the pioneering role of digital transformation technology in developing the accounting profession in Jordan from the point of view of Jordanian Certified Public Accountants. It also aims at identifying the obstacles that may limit the benefit from the pioneering role of utilizing this technology. To achieve the objectives of the study, the researcher developed a questionnaire to collect data, where the study population consisted of 362 certified accountants. A random sample of 218 certified accountants has been selected including accountants and workers in the auditing offices in Jordan, and the branches of major international audit firms (Big Four), which constitute almost 60% of the study population. The number of distributed questionnaires was 218, 124 questionnaires were recovered to identify them, and 4 questionnaires were excluded because of completeness of answers, and the number of questionnaires approved for the purposes of analysis and research was 120, representing 55.1% of the distributed questionnaires, and 33.2% of the study population. The study showed several results, including: High pioneering role of digital transformation technology in accounting profession development in Jordan, low presence of obstacles that may limit the benefit from the pioneering role of digital transformation technology in accounting profession development in Jordan. The researcher presented many recommendations, including: Enhancing the benefits from the pioneering role of digital transformation technology in accounting profession development.

Wellness tourism is growing in importance as increasing numbers of travelers place a priority on their health and well-being by traveling. This study examined the relationships between wellness tourism destination attributes, perceived quality, perceived mental health, eudaimonic well-being, overall satisfaction and behavioral loyalty to corroborate a model explaining wellness tourism destination loyalty in Thailand.

The conceptual model of this study was examined using a survey research design. The survey questionnaire was distributed to Chinese tourists who had previously traveled to Thailand and engaged in wellness tourism activities during their trip.

The findings revealed that healthful food choices, core facilities and staff service significantly influenced perceived quality. This perceived quality was a crucial factor in determining perceived mental health, which in turn impacted eudaimonic well-being. Overall satisfaction was directly influenced by perceived quality, perceived mental health and eudaimonic well-being. Additionally, perceived quality had a direct effect on behavioral loyalty.

With the growing global interest in wellness and travel, this study offers valuable insights for tourism marketers in Thailand to enhance their wellness tourism strategies. Tourism organizations should emphasize the quality of food, facilities and staff service to attract wellness-oriented travelers.

This study highlights the interconnectedness of perceived quality, good mental health and eudaimonic well-being. High-quality experiences contribute to improved mental health and in turn enhance eudaimonic well-being.

AI technology sparked such an apparently rigorous adjustment in the auditing field, radically changing the methods auditors work through. This surge disrupted the conventional processes, presenting both challenges and opportunities. Although AI technology empowered auditors to enhance quality through automating tasks such as data analysis, risk assessment, and error detection, it also carries severe implications. For example, utilizing machine learning algorithms can remarkably process financial data; in contrast, it also involves legal and ethical concerns that auditors should carefully address. This demonstrates that AI integration provides advanced tools for advanced analytics, anomaly detection, and trend identification and, at the same time, poses challengers represented in bias, data breach, and fraudulent activities. Such ethical considerations surrounding AI-augmented decision-making call for scrutiny and oversight to ensure regulatory compliance. Looking ahead, AI integration continues to redefine the audit landscape, reshaping the roles and responsibilities placed on auditors. As AI capabilities evolve, auditors can harness the power of data-driven insights, providing deeper and actionable recommendations. This shift towards an additionally data-centric and analytical approach elevates the audit value, driving greater assurance and guidance. As auditors embrace the opportunities presented by AI technology and navigate the associated challenges, they can successfully employ the capabilities that inspire innovation while bearing in mind the ethical dilemma that may arise later.

Mobile edge computing (MEC) services have long been used by private enterprises in Saudi Arabia with considerable success; however, there has been a stark lack of insight into how these services can be used to improve mobile government (M-Government) services for KSA citizens. This study aims to bridge this gap by integrating MEC with an enhanced version of the technology acceptance model (TAM) and examining its effects on user behavior and acceptance.

A closed-ended survey was administered to 1,500 people, and the responses were analyzed using sophisticated advanced statistical techniques to test an expanded TAM, using a quantitative method that uses structural equation modeling to validate the proposed model and hypotheses.

This study reveals that MEC significantly influences users’ intentions about using M-Government services and their tolerance for new technology adoption. Specifically, service cost and social influence are positively linked with end users’ intention to adopt M-Government services.

The novelty and contribution of this paper to existing literature are in highlighting the pivotal role of MEC in transforming public sector service delivery through technology. This study not only supports the adoption of M-Government services to enhance social welfare but also demonstrates and concludes some practical and theoretical ramifications of MEC service adoption.

Residents’ understanding of the development and promotion of dark tourism cannot be universally assumed due to cultural and traditional disparities across different geographical regions. Using the social exchange theory (SET) and the cognitive appraisal theory (CAT) as the theoretical baseline for exploring the residents’ cultural perception of dark tourism development and promotion. The purpose of this study is twofold: first, to comprehend the residents’ perspectives about the meaning, values and cultural interpretation of dark tourism; second, to explore the residents’ attitudes from both an emotional and economic interface to dark tourism development and promotion in their community.

Using a qualitative approach with purposive and snowball sampling strategies, 25 semi-structured interviews were conducted with residents or natives of the Jesse community, selected from both within and outside the community.

Our research revealed that the residents’ emotions about the fire disaster transcend the prospect of economic empowerment the dark tourism concept could bring to the community. Besides, the respondents struggled to understand the meanings of dark tourism, but the younger respondents tended to welcome the idea more than the older ones.

The study findings emphasized the importance of stakeholders in engaging the residents in designing and managing community tourism initiatives. This will prevent conflict with cultural traditions and ensure tourism sustainability.

A novel study using the SET and CAT models to examine community perspectives on dark tourism from sub-Sahara Africa, providing an alternative viewpoint to Western interpretations and representation.

Acts of recognition are recommended by management literature to mitigate workplace indignities. This article critically examines common acts of recognition and highlights the specific implications these have on Latinx farmworkers in the United States, an understudied population in the management literature.

Due to the vulnerability of Latinx farmworkers, the study employed a culturally relevant method called plática to facilitate intimate conversations with 12 farmworkers. In addition to interviews, the researcher engaged in participant observation by joining farmworkers in protests and working alongside them in the fields. Data analysis followed an interpretivist approach, coding interview transcripts to identify emerging themes.

The results of this qualitative study provide researchers and practitioners with insight into the difficulties managers face in addressing workplace dignity. Critically, this research sheds light on the specific issues the Latinx farmworkers face in the US and the practical dangers of implementing acts of recognition to remediate workplace indignities.

This article is the first to examine remediated dignity in the context of US agricultural fields with Latinx farmworkers.

This study aims to investigate the association between cognitive moral development (CMD) and unethical pro-organizational behaviour (UPB) by taking purchasing employees as research subjects. The moderating effect of perceived leader’s UPB is also explored.

Data were collected through a two-stage questionnaire survey on purchasing employees in companies across a spectrum of industries in Taiwan, and 492 purchasing employees were analysed in the study.

Research findings reveal that employees at the conventional level of CMD are more likely to conduct UPB than those at the pre-conventional and post-conventional levels. Perceived leader’s UPB will moderate the association between CMD and UPB. Employees’ UPB is strongly associated with their CMD when they perceive their leaders as being likely to perform UPB.

Although a variety of factors influencing UPB have been proposed in the literature, none of them have analysed the association between CMD and UPB. However, CMD is one important factor affecting ethical decision-making. The present study can promote further understanding of the role of CMD in UPB and contribute to a growing body of research on CMD and UPB.

This study aims to identify the role of nature-related features in promoting well-being from the perspective of children as the users of post-disaster schools. It highlights the importance of connectedness to nature in design strategies for post-disaster school reconstruction.

The mixed-method study was conducted in three primary schools reconstructed after the earthquakes in Lombok (Indonesia) and Chiang Rai (Thailand) that integrated some nature-related elements in their design. The questionnaire survey explored the children’s satisfaction with the post-disaster school environment as an indication of well-being.

The findings suggest that priority in post-disaster school design strategies should incorporate nature-related design features that provide opportunities for children to be with friends and to play, to learn in comfortable and safe conditions, to interact with nature and to be in a quiet and relaxing place.

Most post-disaster reconstruction prioritizes the speed of construction rather than the spatial qualities that could help children deal with the disaster. This study provides evidence on the potential of nature-related design features to support the children’s well-being after the disaster.

To maximize the benefits of intercultural mentoring relationships, which are increasing in today’s diverse higher education environment, the current article conceptualizes the connection between intercultural mentoring and cultural competence among mentors and mentees as a learning process.

The conceptual paper discusses the nuanced aspects of intercultural mentoring. Ultimately, the current article presents a framework for a bidirectional relationship between intercultural mentoring and cultural competence through experiential learning theory and intergroup contact theory, resulting in implications for practitioners and actionable research directions.

The article highlights the interplay and interdependence of cultural competence and intercultural mentoring through experiential learning and intergroup contact theory. Cultural competence influences the quality of intercultural mentoring relationships. Conversely, intercultural mentoring relationships can develop cultural competence in mentors and mentees through experiential learning, producing positive intergroup contact behaviors. Findings suggest the need for active learning and unlearning among mentors and mentees in intercultural mentoring relationships to maximize developmental outcomes (e.g. cultural competence).

The proposed framework emphasizes that (1) the possession of cultural competence is a critical success factor for intercultural mentoring relationships, (2) the development of cultural competence is an outcome of successful intercultural mentoring relationships, and (3) intercultural mentoring relationships should be regarded as experiential learning platforms that can produce positive intercultural traits such as cultural competence.