Internal consulting groups (ICGs) can offer the management of largeorganisations, including those in the public sector, with efficient andeffective means of achieving improvement…
Abstract
Internal consulting groups (ICGs) can offer the management of large organisations, including those in the public sector, with efficient and effective means of achieving improvement and responding to pressures such as reduced resources. Those charged with developing an ICG should follow an institution building approach. Through the ICG′s early, growth and mature stages, key principles and issues of an institutional development plan must be addressed and reasonable goals set. Top management commitment to the plan is vital to its success.
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Connie Rae Bateman, Neil C. Herndon and John P. Fraedrich
This paper represents a discussion of transfer pricing (TP). Key factors are identified and propositions developed from tax accounting and other perspectives. Stages of the TP…
Abstract
This paper represents a discussion of transfer pricing (TP). Key factors are identified and propositions developed from tax accounting and other perspectives. Stages of the TP decision process are identified along with the critical factors directly affecting sales and a TP audit. Propositions are derived which show relationships among these variables and tax rates, competition, and TP methodologies. Finally, academic research implications are suggested.
Nazim Hanis Zainal Abidin, Muhammad Ashraf Fauzi, Walton Wider, Wan Muhammad Noor Sarbani Mat Daud and Rusnifaezah Musa
This study performs a science mapping approach based on bibliometric analysis of the metaverse and its associated technology in tourism and hospitality. As an immersive…
Abstract
Purpose
This study performs a science mapping approach based on bibliometric analysis of the metaverse and its associated technology in tourism and hospitality. As an immersive technology, metaverse has penetrated various segments of human life and business activities. This digital transformation phenomenon has also penetrated tourism and hospitality in mixed reality, comprising virtual, augmented and extended reality.
Design/methodology/approach
The knowledge structure of the past and future trends in the sector’s metaverse application is analyzed to present the topological and temporal structure by a science mapping approach.
Findings
Findings show that current and emerging trends are related to tourism mobilities, cultural and heritage tourism, digital landscape transformation and motivation to adopt virtual reality. At the same time, future trends suggest three themes related to the transformation of the tourism industry through the metaverse: immersive heritage exploration, technology adoption in metaverse tourism.
Research limitations/implications
Metaverse technology will continue impacting tourism services and product offerings. Stakeholders and players in the tourism sector need to adapt to the development of metaverse technology to stay competitive and relevant in today’s digital environment.
Originality/value
Through a science mapping approach, this study offers a crucial temporal and structural understanding of the metaverse in tourism phenomenon.