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This study aims to explore school health promotion (HP) as a set of institutionally embedded professional practices.

This is a qualitative study using data from nineteen interviews with school professionals in Sweden. Data analysis was informed by practice theory and an institutional logic perspective.

School professionals constructed practical understandings of HP at the intersection between institutional directives and professional values. Professionals were challenged by multiple and occasionally ambiguous policy directives as well as by multiple tiers of governance. Professional understandings of institutional directives were mediated by a bureaucratic logic and three instantiations of a professional logic (competence, pragmatic and entrepreneurial). School leadership was perceived as a crucial link between institutional directives and professional practices.

The findings draw attention to the need for policy revision and disambiguation as well as the need for establishing dynamic institutional dialogues across levels of governance. These measures can foster sage leadership and fruitful interprofessional collaboration within school HP.

The findings provide a multi-perspective view of school HP and link professional values to institutional ones. The study sheds light on the explanatory relevance of human cognition in practice contexts.

This paper aims to investigate the effect of voluntary non-financial reporting on the evaluation of audit risk from the auditors’ viewpoint in a post-crisis period. Furthermore, this paper analyses whether auditors perceive that voluntary non-financial reporting impacts audit risk differently for old clients as compared with new clients.

This study is conducted on a sample of Italian audit firms through a paper-based questionnaire. Both Big4 and non-Big4 audit firms have been included in the sample.

Results show that integrated reporting is perceived to be the most relevant reporting method and intellectual capital statement the least relevant. Surprisingly, empirical findings over the sample period show that auditors do not perceive statistically significant differences between old and new clients.

Auditors can identify opportunities to adapt their assessment model to include voluntary non-financial report information. Moreover, they can use different assessment models regarding the research variables in the case of new and old clients.

Empirical findings highlight the growing role of voluntary non-financial reporting in the auditors’ perception of their client’s audit risk. All the observed voluntary non-financial reporting forms, except for intellectual capital, are considered as relevant by auditors in the evaluation of their client’s audit risk when compared to an indifference point. In addition, findings reveal that female auditors perceive a reduced gap in the relevance between integrated reports and intellectual capital reports compared to their counterparts.

Although previous studies have examined the influence of celebrity involvement in behavioural intentions, the role of celebrity dimensions such as attraction, self-expression and centrality in influencing tourists’ intention in the context of developing countries such as Tanzania remains largely unaddressed. This study, therefore, examined the relationship between celebrity involvement and domestic tourists' intentions to visit tourist attractions, attitude being the mediating variable.

A questionnaire was self-administered on a convenient sample of 279 domestic tourists in the Tanzania’s four largest regions, namely, Dar es Salaam, Mbeya, Arusha and Mwanza. Employing a quantitative research approach, structural equation modelling was performed to test the cause-and-effect relationships between celebrity involvement and tourists’ intentions before testing the mediating role of attitude in such a relationship. Confirmatory factor analysis was also performed to test the measurement models.

Attraction emerged to be the main determinant of the celebrity dimension that significantly influenced domestic tourists’ travel intentions, whereas attitude partially mediates such a relationship. Moreover, Bongo Fleva musicians, particularly Diamond Platnumz, one of the leading celebrities in this genre, were found to influence most of the respondents’ travel intentions – he posted a picture on his Instagram account of him touring the Serengeti National Park.

The study focused on domestic tourists residing in four of the Mainland Tanzania’s largest regions, hence excluding those residing on the islands of Unguja and Pemba. Due to cultural differences, including the islands not only could unleash new perspectives on celebrity involvement dimensions but also could have introduced new determinants of travel intentions.

This study offers guidance to tourism businesses on designing their marketing campaigns that they should harness celebrity’s attractive qualities effectively. The focus should be directed not only towards linking destinations with celebrities but also on stimulating positive perception of those destinations, aligning with the attitudes of their followers.

The study has set out a new perspective for researchers, practitioners and tourism businesses to refine their promotional strategies and for academicians to gain a deeper understanding of visitor behavioural intention dynamics.

This study has proposed and verified that attraction is a dominant determinant compared to self-expression and centrality in explaining tourists’ travel intentions and attitudes, which play a significant role in explaining such a relationship. Although the study employed a modified theory of planned behaviour in a celebrity involvement study, the findings have broadened the understanding and its applicability in the context of a developing country.