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This study aims to identify the key characteristics of tourism live streamers (TLSers) that influence target consumers and examine how these characteristics enhance destination brand value by stimulating consumer emotional engagement and value co-creation behaviors.

A questionnaire survey was conducted with 552 respondents who had viewed tourism live streaming in China. The data were analyzed using structural equation modeling.

The results revealed that TLSers’ expertise had the strongest influence on consumers and positively affected their attachment, trust, participation and citizenship behaviors and perceived destination brand value. Attractiveness and trustworthiness exerted positive but weaker effects on these variables.

This study contributes to the theoretical development of live-streaming research by demonstrating the distinct impacts of TLSer characteristics. Furthermore, this study expands the application of the social exchange theory and value co-creation in tourism research.

本研究旨在确定影响目标消费者的旅游直播主（TLSers）的关键特征, 并检验这些特征如何通过激发消费者情感参与和价值共创行为来增强目的地品牌价值。

对在中国观看过旅游直播的552名受访者进行了问卷调查, 采用结构方程建模分析数据。

研究结果显示, TLSers的专业知识对消费者影响最大, 并积极影响他们的情感依恋、信任、参与和公民行为, 以及感知的目的地品牌价值。吸引力和可信度对这些变量的影响较弱但也是积极的。

本研究通过展示TLSer特征的独特影响, 对直播研究的理论发展做出了贡献。此外, 本研究扩展了社会交换理论和价值共创在旅游研究中的应用。

The purpose of this paper is twofold: to develop the college-attendance value scale (CAVS) in the Taiwan context to understand undergraduates’ reasons for or benefits from college education, and to examine how the value relates to additional motivational goals, academic performance, and expected terminal degree.

Data analyses involved sophomores (n=729) who completed a learning-experience survey that included CAVS of the personal value and collective value subscales, expected terminal degree, Achievement Goal Questionnaire, and cumulative grade point average (CGPA). Construct validity evidence was substantiated by the results of exploratory factor analysis (n=364) for two-factor identification, and by the results of confirmatory factor analysis (n=365) for a good model-fit.

The interrelations between variables in regression analysis supported the predictive validity; achievement goals were predictors of CGPA, while personal value was a sole predictor of expected terminal degree. Findings suggest that CAVS is a predictive measure for Taiwanese undergraduates’ academic performance and choices.

In terms of policy implications, college students’ values of college attendance should not only be regularly investigated by institutional research, but should be widely applied by university students, educators and administrators to facilitate the optimal learning development for each undergraduate.

The study develops a short but effective scale of college-attendance value for the Taiwanese students who usually attend college after graduating from high school. The CAVS is useful in manifesting the students’ major reasons for pursuing college education.

The Internet of Things (IoT) is used in the fresh agricultural product (FAP) supply chain, which can be coordinated through a revenue-sharing contract. The purpose of this paper is to make the three-level supply chain coordinate in IoT by considering the influence of FAP on market demand and costs of controlling freshness on the road.

A three-level FAP supply chain that comprises a manufacturer, distributor, and retailer in IoT is regarded as the research object. This study improves the revenue-sharing contract, determines the optimal solution when the supply chain achieves maximum profit in three types of decision-making situations, and develops the profit distribution model based on the improved revenue-sharing contract to coordinate the supply chain.

The improved revenue-sharing contract can coordinate the FAP supply chain that comprises a manufacturer, distributor, and retailer in IoT, as well as benefit all enterprises in the supply chain.

Resource utilization rate can be improved after coordinating the entire supply chain. Moreover, loss in the circulation process is reduced, and the circulation efficiency of FAPs is improved because of the application of IoT. The validity of the model is verified through a case analysis.

This study is different from other research in terms of the combination of supply chain coordination, FAPs, and radio frequency identification application in IoT.

This paper aims to review the research on accounting professionalisation in China to develop insights into how the research is developing, offer a critique of the research to date and outline future research directions and opportunities.

This paper adopts a methodological approach of systematic literature review, as suggested by Tranfield et al. (2003) and Denyer and Tranfield (2009), to identify, select and analyse the extant literature on the Chinese public accounting profession. In total, 68 academic works were included in the review process.

This paper finds that the extant literature has produced fruitful insights into the processes and underlying motivation of accounting professionalisation in China, demonstrating that the Chinese experience has differed, to a large extent, from the hitherto mainly Anglo-American-dominated understandings of accounting professionalisation. However, due to the lack of common theoretical vernacular and an agreed upon focus, the extant literature illustrates a fragmented and contradictory picture, making attempts to accumulate prior knowledge in the field increasingly difficult.

This paper focusses only on research published in English. Consequently, the scope of review has been limited as some works published in languages other than English may be excluded.

This paper provides one of the pioneering exercises to systematically review the research on accounting professionalisation in China. It explores significant issues arising from the analysis and provides several suggestions for furthering the research effort in this field.

This paper determines how travel intentions can be predicted using self-disclosure behaviour, trust and intimacy. This case study focuses on Tinder users who utilised the application's Passport feature which allowed them to travel virtually and interact with other users around the globe amid global travel restrictions.

This quantitative research conveniently sampled 294 Tinder users who used the Passport feature during COVID-19 pandemic lockdowns. Data were analysed using PLS-SEM.

This study revealed that self-disclosure had a significant influence towards future travel intentions. Findings show that the more users self-disclose, the more their intent to travel increase. Trust and intimacy also had significant relationship on travel intentions while intimacy had a mediating effect between self-disclosure and travel intentions.

Tourism-oriented establishments and destination marketers should consider Tinder users as a market segment of future tourists. These users have developed travel intentions through in-app interactions and thus comprise an untapped market of potential tourists seeking for meet-ups and niche experiences in a post-pandemic era.

This study provides novelty in showing the predictive relationship of self-disclosure, trust and intimacy towards travel intentions. A model consisting of these constructs in the context of online interactions was also empirically tested and found adequate to predict travel intentions.