Search results

Environmental ethics has become an established subject of philosophy in recent decades in response to the contemporary environmental crisis. This paper aims to provide an overview of the key theories and concepts and critically evaluate the extent of their application in tourism studies.

The paper is based on a systematic literature review of published academic papers that link environmental ethics to tourism. It subsequently attempts to provide a comprehensive review of what is currently a nascent field of research enquiry to comprehend and evaluate the relevance and implications of environmental ethics for tourism. Using a theoretical ethical framework of libertarian extensionism, eco-holism and the conservation ethic, moral debates that arise from their use in tourism are analysed. As a field of academic study that presently lacks research enquiry areas for future research investigation are subsequently identified.

The paper forms a part of the “State of the Art” series and subsequently does not present empirical findings. However, through critical evaluation, it demonstrates the complexity of the application of environmental ethics to tourism through differing perspectives within the subject and when nature’s interests are juxtaposed to concerns of anthropic ethics. To develop a stronger environmental ethics amongst tourism stakeholders that recognises the intrinsic value of nature, it is recommended that ecological virtue and literacy are key elements in this process.

The originality of the paper rests in providing a comprehensive overview of the existing level of application of the theories of environmental ethics to tourism; the appliance of theory to debates of tourism’s environmental challenges; and identifying research directions to help fill knowledge gaps.

Points out that the transformation of Russia into a modern industrial democracy depends to a high degree on the capacity of Russian managers′ to absorb and implement Western management know‐how; this, in turn, depends on the success of trainers to communicate management know‐how into the Russian/post‐Soviet frame of reference. Focuses on Russian managers′ attitudes to a current training programme commissioned under the EC TACIS (Technical Assistance to the CIS) Programme. Twelve managers, all from the construction sector, were asked to state their expectations of the training programme in relation to their companies and themselves. Analysis of the responses suggested that Russian managers have a very limited self‐image as managers and that they see the West as a key source of solutions to Russia′s economic problems. But a striking implication to emerge was that the Russian managers were inclined to misconceive the applicability of Western management to Russian conditions. Concludes that trainers and policy makers may need to do more to make Russian managers aware of the value of Western management knowledge to Russian society.

This paper examines the nature and function of cost accounting at the Newcastle Infirmary, a large voluntary provincial hospital, established in 1751. In particular, the paper adds to the literature on accounting within early voluntary hospitals by identifying the relative contributions of the costing system to planning and controlling the operations, assisting decision making and holding managers accountable for their performance.

The paper relies primarily on original documents preserved in the archives of the Newcastle Infirmary.

Although evidence was found of quite sophisticated costing systems, the findings suggest that the majority of the information was produced ex post by the hospital management to demonstrate good stewardship and to engender financial support.

More cases are needed of other hospitals to ascertain how typical the Newcastle Infirmary was of the voluntary hospital sector in the nineteenth century.

Although there are other studies of accounting within British voluntary hospitals, and studies of the use of accounting to drive decision making in profit-making organisations during the nineteenth century, none have investigated the use of accounting as a decision-making tool in a voluntary hospital.

Since the publication of Bauman's seminal book Tourists and Vagabonds: Heroes and Victims of Postmodernity, sociologists and particularly social scientists have further interrogated the influence of globalization, and mobility culture in tourism consumption. Bauman offers a fertile ground to discuss the production of material asymmetries among classes. The present book continues this discussion with a special focus on Buenos Aires City, Argentina. Chapters integrating this book give a snapshot revolving around the convergence of social marginality, and the tourist experience. In this introductory section, I introduce readers to the complexity of the colonial period as well as the role played by slavery as a cheap manpower. Here I posed not only the main questions that guided the present book but also the intersection between slavery and poverty in global capitalism. At the same time, I place the question of homeless tours into the critical lens of scrutiny.

The purpose of this paper is to explore the link between social entrepreneurship and sustainable tourism and to examine the Canadian context in this regard.

The methodology entails a case study approach that includes a thorough review of the related literature and of any existing Canadian sources of hospitality and tourism social entrepreneurship/intrapreneurship projects to determine the state of the Canadian industry with respect to sustainability.

Findings show that there are limited showcased hospitality and tourism social entrepreneurship projects in Canada. Two main assumptions related to the Canadian context can be drawn from this search: (1) There is a lack of hospitality and tourism social entrepreneurship projects and/or, (2) hospitality and tourism social entrepreneurship projects and/or businesses are not recognized and/or there is a lack of awareness of them.

This study assessed the situation in Canada and although it was comprehensive under conditions of limited data availability, it cannot speak to social entrepreneurship in sustainable hospitality and tourism globally, which is a future research opportunity.

The design of a national incentive program would encourage industry sustainability through tax breaks. This voluntary system would require that firms provide standardized annual reports with their tax filings so that reliable industry data could be collected for analysis and understanding of the sustainability of the industry. Participating firms would be distinguished on a public list.

This research has theorized on the connection of social entrepreneurship to sustainable hospitality and tourism such that social entrepreneurship drives sustainable industry growth. This is also the first study of its kind to explore social entrepreneurship’s potential contribution to the sustainability of this industry.

The purpose of this paper is to propose voyeurism as one possible lens to analyse the experiential nature of dark tourism in places of socio‐political danger, thus expanding psychoanalytic understandings of those who travel to a “dark” place.

Freud's and Lacan's theories on voyeurism are used to examine the desire to travel to and gaze upon something that is (socially constructed as) forbidden, such as a place that is portrayed as being hostile to international tourists. A qualitative and critical analysis approach is employed to examine one tourist's experience of travelling to Iran and being imprisoned as a result of taking a photograph of what he thought was a sunrise but also pictured pylons near an electrical plant.

The authors' analysis of the experiences of this tourist in Iran reveals that tourism, in its widest sense, can be experienced as “dark” through the consumption and performance of danger. This finding moves beyond the examination of dark tourism merely as “tourist products”, or that frame a particular moment in time, or are merely founded on one's connection to or perception of the site.

Whilst the authors recognise the limitations of the case study approach taken here, and as such, generalisations cannot be inferred from the findings, it is argued that there is merit in exploring critically the motivational and experiential nature of travel to places that may be considered forbidden, dangerous or hostile in an attempt to further understand the concept of dark tourism from a tourist's lived perspective.

As the authors bring voyeurism into the debate on dark tourism, the study analyses the voyeuristic experiences of a dark tourist. In short, the authors argue that the lived and “deviant” experiential nature of tourism itself can be included in the discussion of “dark tourism”.

This study aims to discover the role of accounting and media in hegemonic discourse for divestment valuation of PT Freeport Indonesia shares.

This study employs data from 608 news articles from 5 national media. This study uses Gramsci's concept of hegemony and Laclau and Mouffe's hegemonic discourse to explore the ideological role of accounting in the formation of historical blocs and investigate the contestants' discursive strategies through the chains of equivalence and difference.

The incumbent presidential candidate, by involving political and intellectual actors, has succeeded in taking over and shifting PT Freeport Indonesia's hegemony to maintain its power, through the ideology of divestment and accounting. The media played a role in the victory of the pro-divestment bloc in the hegemonic divestment discourse contest. The pro-divestment bloc's discursive strategy uses more formal and technical language styles than the anti-divestment bloc, which uses informal language styles. The pro-divestment bloc uses the key signifiers of low price, improved financial performance, nationalization and welfare, as opposed to the anti-divestment bloc, with the key signifiers of high price, declining financial performance and neoliberalist colonization.

The implications of this research may encourage accounting academics to contribute to emancipatory social movements in the struggle for hegemony. The implication for policy makers is the importance of involving the public, intellectual actors, political actors and the media in supporting diverse state strategic policies in the national interest.

This paper contributes to Gramsci's theory of hegemony and Laclau and Mouffe's hegemonic discourse to understand the role of accounting and media in a nationalization project as an emancipatory social movement, as well as a hegemonic shifting political movement.

The study tests the relationships between continuous improvement (CI) and clinical practices (CP) with perceived operational performance in Australian and New Zealand (NZ) emergency departments.

A survey instrument was designed to collect data from Australian and NZ Emergency Department physicians to test a model developed from the literature, the continuous improvement and clinical practice (CICP) model. Hypotheses were developed and tested using bivariate correlation analysis and multiple regression analysis.

ED operational performance is positively impacted by CI culture, reinforced by an established CI governance structure built on employee education of CI tools and methods. The lack of nonclinical time allocation for CI activities has remained a major impediment for the implementation of a sustainable CI culture. The study found physicians experience tension between continuous improvement and clinical practice.

Developing a CI mindset across all levels of emergency departments would encourage staff to embrace change to support the implementation of CI and to improve clinical practices. The study highlights potential implications for national bodies, academics, policymakers and ED physicians. Study insights suggest that continuous improvement and effective clinical practices are crucial for enhancing ED performance results in their day-to-day responsibilities.

The paper is original by applying methodological rigour to identify the best predictors of performance in EDs and how a theoretical causal model can be tested to identify the best predictors of operational performance in EDs.

Examines the present strengths and weaknesses of the general practice system. Proposes a different structure for the future which should provide benefits for both the purchasers and providers of health care, as well as for the patients themselves.