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The purpose of this paper is to share how a tourism cooperative creates economic sustainability as well as bringing socio‐cultural and environmental benefits to its members.

The authors' case study was the Miso Walai Homestay in Batu Puteh on the Kinabatangan River of Sabah, Malaysia. In‐depth interviews were conducted with cooperative managers and cooperative members who were identified through the purposive sampling method. Direct observation was used to gain an understanding of ground reality.

A community cooperative effectively manages economic, socio‐cultural, and environmental concerns of the local people. Society's perception of entrepreneurship and main‐streaming has changed. Shareholdership enables higher community involvement in the decision‐making processes, increases tourism income distribution, solidifies the sense of ownership, strengthens social cohesion and, inevitably, increases community support.

The lessons learned from the experience of the Model of Economically Sustainable Community Tourism (MESCOT) in using a community cooperative to run its community‐based tourism (CBT), which eventually expanded its economic benefits, are relevant to researchers and practitioners, and can guide other local CBT organizations in Malaysia.

Although the case study referred to a specific community in Malaysia, the findings do prove that an effective model for community‐based tourism is possible and has potential for replication in other places with similar enabling environments.

The purpose of this paper is to investigate the moderating effect of task complexity on external auditors’ cooperation (EAC), top management empowerment and internal auditors’ independence, which affect internal auditors’ effectiveness in the Jordanian public sector.

This paper utilised 117 usable questionnaires from financial managers and internal audit (IA) managers of the Jordanian public sector institutions. The collected data were analysed using partial least squares-structural equation modelling (PLS-SEM).

The results reveal that EAC, top management empowerment, and internal auditors’ independence are the factors which positively and significantly affect the internal auditors’ effectiveness, as supported by the resource-based theory, with incomplete support for the task complexity’s role as a moderator.

The findings are important for the decision-makers and regulators in introducing new legislation and regulation for the IA profession in the Jordanian public sector.

It is shown that the factors affecting the internal auditors’ effectiveness can definitely enhance their ability to achieve the role of IA in protecting public funds and limiting financial and administrative corrupt practices, particularly in the public sector.

To the best knowledge of the authors, this study is one of the first studies that addresses task complexity as an interaction effect on the factors affecting internal auditors’ effectiveness in the public sector.

The purpose of this paper is to provide a better understanding of the long-term viability of community-based tourism (CBT) as a development tool in rural tourism, and how the best practice from the Asia Pacific region can be used to strategize the nine-stage plan to develop and sustain it in the long term.

This paper is formulated using a case study approach based on the lessons learned and the best practices in ten member economies of the Asia Pacific Economic Cooperation (APEC) Forum, namely, Australia, Canada, China, Chinese Taipei, Indonesia, Korea, Malaysia, New Zealand, the Philippines and Vietnam.

Based on the analyses of the ten case studies, the paper recommends nine steps for developing and sustaining CBT. These nine steps are divided into two sections – developing CBT and sustaining CBT. The first four steps relate to starting and developing CBT initiatives, which are useful for projects and sites that are embarking on CBT. The subsequent five steps are meant to address the sustainability of CBT projects, which are more appropriate for mature CBT projects that are gradually moving up the value chain. The nine steps are presented in detail and supported by the models developed from the case studies. For each step, a list of actions is recommended to guide the development of CBT.

This paper is limited by the ten case studies selected by the researcher. The conditions for these selected case studies may not be identical in other locations, and thus, the proposed nine-step framework can be used only as a guide. Each step outlined may vary from one nation to another.

The main output of this paper is designed to provide guidance for tourism/rural planners, non-government organizations (NGOs), industry players and CBT organizations in deciding whether tourism could work for a particular community and if it is feasible to be sustained over the long term.

This study aims to investigate the moderating impact of environmental knowledge on the factors influencing individuals’ continuous intention to use e-wallets.

Using a quantitative research design, this study develops and empirically tests a structural model. A purposive sample of 344 e-wallet users in Jordan was analyzed using Smart-PLS software.

The results indicate that perceived usefulness, subjective norms and perceived behavioral control directly influence the intention to continue using e-wallets. Notably, environmental concern and environmental knowledge do not have a direct impact on continuous intention. However, they act as mediators in the relationship between perceived behavioral control and continuous intention. Specifically, environmental knowledge acts as a mediator between perceived behavioral control, subjective norms and continuous intention. Furthermore, environmental knowledge moderates the relationship between perceived behavioral control and subjective norms, significantly impacting users’ continuous intention to use e-wallets.

This study contributes to the extended theory of planned behavior model within the banking sector by emphasizing the enhanced explanatory power of environmental factors. It underscores the pivotal role of environmental knowledge as a moderator that connects determinants of e-wallet usage to continuous intention.

In recent years, there has been a growing importance of sustainability communication and the role of the Internet in contemporary corporate communication that has allowed the diversification of information dissemination tools. Thus, the objective of this study is to determine the quantity and nature of the content of the information related to sustainability disclosed through the corporate website of Portuguese metal mould companies. The results obtained based on the content analysis seem to indicate that the number of metal mould companies that discloses sustainability information is quite low. Those who disclose information are in a very limited way whether in quantity or in relation to the type of information disclosed. Considering the various dimensions of sustainability, the information disclosed about environmental and social aspects is scarce. The focus is on aspects related to the economic dimension, particularly in the areas related to products and services and customers.

The urgency to address climate change and its devastating consequences has never been more pressing. As societies become increasingly aware of the detrimental impact of traditional housing on the planet, there is a growing demand for eco-friendly housing solutions that prioritize energy efficiency, resource conservation and reduced carbon emissions. Therefore, this study aims to investigate the factors that influence customers’ priority toward eco-friendly house purchasing intention.

This study collected 386 data using a quantitative research strategy and purposive sampling method. This study uses a hybrid analysis technique using partial least squares structural equation modeling (PLS-SEM) and fuzzy-set qualitative comparative analysis (fsQCA) approaches to identify the influencing factors.

The PLS-SEM analysis found that attitude toward the eco-friendly house, subjective norms, performance expectancy, environmental knowledge and environmental sensitivity have a positive influence on eco-friendly house purchasing intention. However, perceived behavioral control and willingness to pay were found to have insignificant effect on customers’ intention to purchase eco-friendly houses. The fsQCA results further revealed complex causal relationships between the influencing factors.

This research will not only contribute to academic knowledge but also provide practical guidance to real estate developers, policymakers and individuals looking to make environmentally responsible choices. By understanding the factors that influence consumers’ intentions to purchase eco-friendly houses, we can pave the way for a more sustainable and resilient future.

This study has used a hybrid analysis technique, combining PLS-SEM and fsQCA, to enhance the predictive accuracy of eco-friendly house purchase intentions among individuals residing in densely populated and highly polluted developing countries, such as Bangladesh.

With growing mobility in a globalized world and an estimate of more than 300 million people going on religious pilgrimages every year, various researchers have been focusing on pilgrimage-driven travel services. In this context and within the Islamic religious tradition, the “Umrah” is used as a case study in this paper. In addition, this study also investigated the effects of Umrah SMM (promotion, place, people, product, price, process, physical evidence, marketing communication and after sale service) on customer satisfaction and loyalty toward Umrah travel agents in “Malaysia.”

Convenience sampling technique at four international airports in “Malaysia” was used to obtain data from Umrah travelers who had used Umrah services at least once. A total of 384 usable questionnaires were collected from this study and the data were analyzed using the partial least square.

The result indicated that the marketing mix has a significant positive effect on customer loyalty through customer satisfaction both directly and indirectly. This study will be of interest to the Umrah travel industry, for Malaysia and all the other countries, in understanding how marketing mix strategies are essential in maintaining a long-term relationship with customers.

The literature on Umrah travel services revealed that the traditional service marketing mix (SMM) of 7P’s is inadequate. The purpose of this paper is to address this gap and examine an innovative service marketing mix strategy for “Umrah Service” including marketing communication and after sales service. It investigates the effects of enhanced Umrah SMM on customer satisfaction and loyalty towards Umrah travel agents in “Malaysia”.

This paper aims to identify developmental issues associated with women entrepreneurship, with the Malaysian small and medium enterprises (SMEs) as a base. Subsequently, the paper also aims to devise certain stratagems and new policies for ensuring women entrepreneurial growth.

An overview of the issues surrounding women entrepreneurship development in Malaysia is provided, drawing on the extant literature. The issues comprise cultural barriers, lack of spousal support, gender inequality, lack of confidence, weak social and business networking, few laws to support working families and neglected women entrepreneurs in the cottage industry, as well as domestic help and home-based childcare.

Based on the issues identified, strategies are proposed to address them, contextualising on the gender aspect of women entrepreneurship.

A summary is provided on the research and practical gaps from the perspective of strengthening women entrepreneurship and with the aim of encouraging further research in this area. The paper posits that an understanding of the gender aspect on issues related to the development of women entrepreneurship in Malaysia is required if policy measures are to be constructive in assisting women entrepreneurs in achieving their full entrepreneurial potential.

Very limited studies have been undertaken in the past to assess the issues faced by women entrepreneurs in the context of overall development of women entrepreneurship. This is of great value to an SME-dominated economy such as Malaysia where the paper provides a comprehensive summary of the strategies and policy measures required to strengthen women entrepreneurship development.

The study aims to improve the understanding of the online sustainability disclosure phenomena considering the quantity and nature of the content of the information related to sustainability disclosed in the corporate website of companies, providing evidence about the website sustainability disclosure of different size companies and characterizing the website sustainability disclosure of the Portuguese mold companies.

A content analysis methodology was used to the corporate websites of 83 companies in the sample. A direct approach was followed where the researcher is asked to read and classify the text in a previously defined category, but where the possibility of identifying new categories from the collected data is not excluded.

The information on sustainability disclosed by the mold companies is limited, whether in quantity or concerning the type of information. The information disclosed about environmental and social aspects is scarcer, being the focus more on aspects related to the economic dimension of sustainability, particularly in the areas related to products and services and customers.

The research design can be broadened to include other sustainability dissemination tools and other research methodologies, such as case studies, to provide a deeper understanding of the concerns and initiatives/practices of sustainability of mold companies.

This study contributes to the knowledge of sustainability dissemination practices in SMEs, an area of research that needs to be more explored and, in an industrial sector (molds) that have not received much attention in this area.

Based on the premise of the importance of corporate sustainability communication, the study focuses on the Internet as an information dissemination tool. It provides indications on the theme and information type that can be used to report the company's sustainability.

The purpose and current research objective is to determine sustainable hotel performance through hotel environmental management initiatives (HEMI) with the mediating influence of employee’s’ eco-friendly behaviour (EEB), and to determine the moderating role of environmental strategies (ES) in the relationship between HEMI and EEB.

A total of 95 five-star hotels were contacted, with data collected from only 30 of them. The study used only 433 questionnaires for the final analysis with SPSS 25.0 and SmartPLS 3.2.8.

The results revealed that HEMI is positively associated with sustainable hotel performance and with EEB. EEB is positively associated with sustainable hotel performance. ES significantly influence EEB, and significantly strengthen the relationship between HMEI and EEB. EEB significantly mediates the relationship between HEMI and sustainable hotel performance.

The current research highlights a significant issue: how the management of the hotel industry uses HEMI, ES and EEB to improve sustainable performance. The study fills the gap in the literature and enables hotel management to concentrate on studying exogenous variables to increase sustainable performance.

The current research contributes to the body of knowledge by concentrating on factors that influence sustainable hotel performance. It examines HEMI influence on sustainable performance with moderating (ES) and mediating (EEB) effects, from the leans of natural resource-based view (RBV) theory.