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Rhetoric has long had a bad reputation, as synonymous with “false and empty speech”. In the last century, rhetoric has undergone an important reappraisal, which has seen it applied also to corporate communication, corporate social responsibility (CSR), and, most recently, sustainability communication. However, the bad reputation that rhetoric has accumulated over the years continues to weigh on the legacy of the discipline, creating theoretical and methodological bias. This research represents a work that aims to map and systematize the academic literature related to rhetorical analysis in the context of CSR and sustainability communication. After a systematic literature review, a state-of-art literature mapping was carried out in order to create typological clusters of current approaches within traditional rhetoric theory, holding firm the assumption that the rhetorical discipline should be considered as a set of reasoned and structured techniques useful for corporate discourse and its persuasive effectiveness. The analysis has enlightened wide academic research regarding the study of rhetoric in corporate communications studies clustered in six typologies of topic endorsed by a specific goal that rhetoric would have in the studies.

Numerous scales have been developed and utilized in the tourism and hospitality field, yet, their psychometric properties have not been systematically reviewed and evaluated. This gap compromises researchers' ability to develop better measures and improve measurement decisions. In this current study, 56 scales were identified and evaluated in terms of their psychometric properties. It was found that most scales were imperfect in measuring tourism and hospitality domains, and most scales did not provide explicit information about the scale development procedures that were adopted. The scale development procedure and psychometric properties of the reviewed scales are summarized, evaluated, and recommendations are made for future tourism and hospitality scale development.

A range of organizational culture scales have been developed and applied in various industries. However, the measurement of organizational culture is noticeably different according to industry. Measuring organizational culture, specifically as it relates to the hospitality industry, is also a research area that has remained relatively unexplored. The purpose of this chapter is to discuss some essential problems and gaps existing in the previous studies. This chapter also presents a new scale entitled the “hospitality industry organization culture scale” that applies specifically to the hospitality context, and contributes to our understanding of organizational culture within this context. A multidisciplinary and mixed-method research approaches were followed in order to develop a new organizational culture scale for the hospitality industry. The findings suggest that the hospitality industry has unique cultural characteristics that are distinguished from similar industries.

The rise of “strong man” politics in the Philippines brings attention to manhood narratives. Machismo remains a strong presence in the upper echelons of society, despite gender equality initiatives and a strong feminist movement. With Rodrigo Duterte portraying the “father-figure” of the nation, one questions what this type of manhood means for the Filipino family.

This study traces the construction of Filipino manhood in relation to the country’s strongest unit of the family. Utilizing a systematic review of seminal outputs on masculinity, this piece explores the definition of Filipino manhood using texts from various Filipino gender and development scholars. Sikolohiyang Pilipino or Indigenous Filipino Psychology frames the identified themes that surround the image of a Tunay na Lalaki or True Man. The labas (outer world) and loob (inner self) are then framed in relation to Filipino men’s roles. Intersections between one’s peer group, socio-economic class, and the situation in the global migration context inform the formation of one’s labas (outer self/identity). The findings indicate that Filipino manhood traits, as seen in one’s loob (inner self) contextualize one’s understanding of manhood’s construction as familial. By unearthing the nuances of manhood in the archipelago, this chapter showcases masculinities from the subaltern and purports possible ways of decolonizing “from below.”

Delivering services that create memorable luxury accommodation experiences rely on frontline staff to engage guests on a sensory level rather than merely a functional one. This engagement includes cognitive, emotional, relational and behavioural. Hospitality and tourism industries are people-orientated – people are needed to serve people in order to create desired experiences – and it is very difficult to create satisfaction or to revisit intention in every interaction that takes place. It is this intangible characteristic of the industries, provisions and tangible cues that play an important part in enhancing the overall luxury accommodation experience. Guests are very clear as to what they expect from luxury accommodation experiences: they feel that they are paying for a service that should be personalised, and that staff should realise what they want and need. The human interaction component and the co-creation that occurs between staff and guests is an essential dimension of the industry. The influence of these interactions on guest experiences and the delivery of services will be explored in this chapter.

This study aims to examine the association between annual report readability and accounting irregularities in Indonesia. Using 967 firm-year observations over the 2014–2017 period, this paper unable to find evidence that annual report readability is associated with accounting irregularities. The results are robust after using alternate measurements of accounting irregularities proxies and readability indexes. This paper also finds that the corporate governance mechanism and foreign shareholder structure did not moderate the association between annual report readability and accounting irregularities.

The study uses an archival method with cross-sectional regression of 967 firm-year observations over the 2014–2017 period to investigate an association between annual report readability and accounting irregularities in an emerging market setting. To check the robustness of the results, this paper conducts a battery of robustness tests.

This paper finds evidence that annual report readability is not associated with accounting irregularities in Indonesia. The results are robust after using alternate measurements of accounting irregularities proxies and readability indexes. This paper also finds that the corporate governance mechanism and foreign shareholder structure did not moderate the association between annual report readability and accounting irregularities. This implies that the readability of annual reports does not have the ability to predict the likelihood of accounting irregularities in Indonesia. It is possible that firms with accounting irregularities will be inclined to voice simpler stories which can counteract the tendency of lies to be linguistically more complex. Indeed, according to the Education First English Proficiency Index, Indonesia is categorized at a low proficiency level. Furthermore, this paper also discovers that the average readability of the management discussion and analysis (MD&A) of Indonesian public listed firms is at an ideal score by having a Fog Index of 13.32. The findings provide valuable insights for stakeholders in using annual reports for their decision-making, especially in an emerging market setting and non-English speaking countries.

It is important to interpret the findings in the context of the limitations of the readability index the authors used. It is argued that Fog Index, Flesch-Kincaid and Flesch Reading Ease have their own limitations as considered inadequate to be used in the context of business and accounting narratives that are adult-oriented and specialist in nature (Jones and Shoemaker, 1994; Loughran and McDonald, 2014). Another caveat relates to the use of proxies for accounting irregularities. The M-Score and F-Score have some limitations in which, among others, were determined without considering the normal level of accruals or period where manipulations were absent (Ball, 2013).

One reason underlying the result is that Indonesian firms, in general, do not consider the complexity of the annual report, particularly MD&A disclosures, as a tool to mask financial reporting irregularities. It is also possible that firms with accounting irregularities will incline to voice simpler stories because it is difficult to be untruthful (Lo et al., 2017). Indeed, according to Education First English Proficiency Index, Indonesia was categorized in low proficiency level and ranked 61st out of 100 countries being surveyed (Education First, 2019). As policymakers, locally and globally, are calling for more simplified reports including a plain English approach, the study can be insightful to their deliberations. It suggests that policymakers need to consider a country’s English proficiency, writing skills, regulatory environment and corporate policy on shaping the complexity and narrative of a firm’s communications.

The study contributes to a scarcity of research that investigates English-written annual reports in non-English speaking countries (Jeanjean et al., 2015; Lundholm et al., 2014). As such, the study findings provide insights related to MD&A in an under-researched area and contribute to improving MD&A not only in Indonesia but also in neighbor countries that share similar social, political and economic characteristics. Also, this study is important for foreign institutions or individuals investing on Indonesian-listed firms. According to Candra (2016), approximately 60% of companies listed in the Indonesia stock exchange are owned by foreign individuals or institutions. They rely greatly on the English texts of annual reports to understand the companies’ financial performance. Moreover, La Porta et al. (2002) asserted that firms with a majority of foreign shareholders (dominantly owned by foreign investors) are more likely to face information asymmetry, primarily due to geographical factors and language barriers.

THE remarkable strides made by designers of commercial and military aircraft during recent years have been most strikingly evidenced by the ever‐increasing performance of their products. This progress has been gained, to a great extent, in two ways: by improving the aerodynamic cleanness of the aeroplane and by increasing the specific power output of the engine. However, the successful utilisation of both methods has been complicated by the difficulty of providing the higher‐powered engines with proper cooling and accessibility while retaining the cleanness of the aeroplane. Each addition to the power‐plant output has not only further complicated that unit and made necessary more controls and accessories, but has also made the engine harder to cool. Designing the cowl to favour the cleanness of the aeroplane has often proved to be detrimental to both proper cooling and accessibility.

This paper reports the results of an interview programme designed to investigate the processes involved in the production of narrative accounting statements, and specifically the Operating and Financial Review, with a view to identifying the effect such processes might have on the content and character of such statements. A range of features of the production process is identified with the potential to affect the content and character of statements, and thus to influence the relationship between the content and character of statements and the characteristics of the companies producing them, such as size, performance, risk and sector. The pattern of potential impacts is likely to be a complex one. It is suggested that preparers face a range of choices in the preparation of narrative financial statements that may be wider than some realise.

The purpose of this paper is to examine risk disclosures by UK companies within their annual reports. Tests are performed to measure the level of the readability of the risk disclosures and to assess whether directors are deliberately obscuring bad risk news.

The paper draws upon methodologies developed in prior empirical studies of annual report readability. Thus it uses the Flesch Reading Ease formula to measure the readability of the risk disclosures and coefficients of variation are used to measure obfuscation. A content analysis approach is adopted to identify risk disclosures.

The paper finds that the mean Flesch reading ease ratings for the sample companies are all below 50 indicating that the level of readability of the risk disclosures is difficult or very difficult and this supports prior research examining the readability of sample passages in annual reports. No evidence is found to suggest that directors are deliberately obfuscating or concealing bad risk news through their writing style.

The paper also finds that the Flesch reading ease ratings measure the readability, not the understandability, of disclosures and whilst actions can be taken to minimise problems associated with reliability when performing content analysis they cannot be wholly eliminated.

The paper shows that there have been calls for improved risk disclosures to enable stakeholders to better understand a company's risk position. Requiring directors to issue extra risk information will not, however, lead to enhanced risk communication unless the readability of the risk disclosures is also improved.

In this paper it is shown that there have been no prior studies that focus upon testing for readability and obfuscation in risk disclosures. It is important that transparent risk information is provided to the marketplace and therefore this study is valuable in its examination of the clarity of communication of published risk information.