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Article
Publication date: 7 June 2021

A.C.I.D. Karunarathne, J.P.R.C. Ranasinghe, U.G.O. Sammani and K.J.T. Perera

The tourism industry has been extensively affected by numerous disasters throughout its history including 30 decades of ethnic war, the tsunami disaster in 2004 and the Easter…

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Abstract

Purpose

The tourism industry has been extensively affected by numerous disasters throughout its history including 30 decades of ethnic war, the tsunami disaster in 2004 and the Easter Sunday attack in 2019 substantially impacted the resources and capacities of the tourism industry in Sri Lanka. This study aims to explore the impact of COVID-19 on Sri Lanka as a tourism destination and the tourism industry as a resilient sector of the economy.

Design/methodology/approach

This qualitative study was conducted from July 2020 to September 2020 focusing on the perspectives of multi-level stakeholders in the tourism and hospitality industry in three distinct areas of Sri Lanka, namely, the coastal area, hill country and cultural triangle. The data were collected from 15 stakeholders via semistructured interviews. Convenience sampling method was used to choose the sample and thematic analysis was occupied to meet the study objectives.

Findings

This study will help to reframe the resources and capacities of the country as an emerging destination identifying the diverse credentials from the perspective of different stakeholders to embed the essential resilience after the pandemic.

Research limitations/implications

The prevailing lockdown situation and travel restrictions within the country was a huge challenge during the data collection process. Further to that, the respondents were reluctant to meet outsiders owing to the health threat, and hence some important stakeholders were missing from the study.

Originality/value

This study proposes effective measures to build up a robust destination, necessary strategic planning for policymakers and provisions for stakeholders in the industry to address the health and safety of travelers in the case of future potential health epidemics.

Details

Worldwide Hospitality and Tourism Themes, vol. 13 no. 3
Type: Research Article
ISSN: 1755-4217

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Book part
Publication date: 1 July 2024

Irina F. Zhuckovskaya, Olga B. Yares and Marina V. Krasnova

The research aims to investigate trade transformation in the context of technological transition and acceleration of its digitalization during the SARS-CoV-2 (COVID-19) pandemic…

Abstract

The research aims to investigate trade transformation in the context of technological transition and acceleration of its digitalization during the SARS-CoV-2 (COVID-19) pandemic. The methodological basis of this research includes analysis, synthesis, induction, deduction, causality, comparison, description, and logical thinking. The research found that during the COVID-19 pandemic, the digitalization of trade accelerated for several years to come. Industry enterprises (wholesalers and retailers) began to actively implement Industry 4.0 technologies (artificial intelligence, Internet of Things, cloud computing, big data analysis, and augmented and virtual reality) and adapt them to their needs. The main characteristics of today's trade are the creation of smart trade and technological space, platforming, digital automation, omnichannel, personalized sales, etc. Therefore, we can say that trade is undergoing revolutionary transformations, as a result of which Trade 4.0 is being born. A definition of Commerce 4.0 as a customer-oriented business with industry characteristics and digital models that meet the scientific and technical requirements and regulations of Industry 4.0 is given based on the analysis. Key features of Trade 4.0 are digitization of buyers, business processes, products, and services; transforming supply chains into customer-centric organizations; building a digital ecosystem around the company; variety of formats used by trade enterprises; omnichannel interaction with customers and sales; and flexibility of order execution options.

Details

Development of International Entrepreneurship Based on Corporate Accounting and Reporting According to IFRS
Type: Book
ISBN: 978-1-83797-669-0

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Book part
Publication date: 7 January 2015

Abstract

Details

Adoption of Anglo-American Models of Corporate Governance and Financial Reporting in China
Type: Book
ISBN: 978-1-78350-898-3

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Book part
Publication date: 1 March 2012

Abstract

Details

Globalization and Contextual Factors in Accounting: The Case of Germany
Type: Book
ISBN: 978-1-78052-245-6

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Article
Publication date: 28 September 2022

C. Michael Hall, Alexander Safonov and Sarah Naderi Koupaei

This paper aims to identify research approaches and issues in relation to the main paradigms of resilience: engineering resilience, ecological resilience and socio-ecological…

1836

Abstract

Purpose

This paper aims to identify research approaches and issues in relation to the main paradigms of resilience: engineering resilience, ecological resilience and socio-ecological resilience. This paper provides a synthesis of the core elements of each resilience approach and their implications.

Design/methodology/approach

A critical thematic review was undertaken of the hospitality and tourism resilience literature.

Findings

Resilience is a contested boundary object with different understandings according to conceptual and disciplinary position. The dominant approach in hospitality and tourism studies is primarily informed by engineering resilience with the focus at the organizational level. The ontological and epistemological understanding of resilience and change concepts appears limited leading to a lack of appreciation of the multi-scaled nature of resilience and the importance of slow change.

Research/limitations/implications

The research has important implications for understanding the key elements of different approaches to resilience.

Practical implications

The research synthesis may help improve resilience strategy and policymaking, including indicator selection.

Social implications

The research notes the relationship of resilience to sustainability, the potential for learning and decision-making practices.

Originality/value

In addition to thematic analysis, a model of the multi-scaled nature of resilience is provided and the key elements of the three main approaches with implications for theory and practice.

Details

International Journal of Contemporary Hospitality Management, vol. 35 no. 1
Type: Research Article
ISSN: 0959-6119

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Article
Publication date: 1 July 2005

Sujatha Perera, Jill McKinnon and Graeme Harrison

This paper uses a stakeholder approach to examine how the role of accounting and the status of accountants changed over a 30 year period (1970 to 2000) in a major Australian…

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Abstract

This paper uses a stakeholder approach to examine how the role of accounting and the status of accountants changed over a 30 year period (1970 to 2000) in a major Australian government trading enterprise. Data are gathered from semi‐structured interviews with organizational participants and documentation. The study provides support for the importance of stakeholders in shaping organizational processes and practices, including accounting practices, and for the effects of changes in stakeholder constituency and agenda on such practices. The study also provides evidence of the roles accounting and accountants may play in implementing a stakeholder agenda, including both instrumental and symbolic roles, and how the status of accountants may rise and fall commensurate with those roles.

Details

Pacific Accounting Review, vol. 17 no. 2
Type: Research Article
ISSN: 0114-0582

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Book part
Publication date: 23 August 2021

Mohammad Nurunnabi

The study critically evaluates the theory of International Financial Reporting Standards (IFRS) implementation in an attempt to provide directions for future research. Using the…

Abstract

The study critically evaluates the theory of International Financial Reporting Standards (IFRS) implementation in an attempt to provide directions for future research. Using the extensive structured review of literature using the Scopus database tool, the study reviewed 79 articles, and in particular the topic-related 57 articles were analysed. Nine journals contribute to 51% of articles (29 of 57 articles). In particular, the three journals published 15 articles: Critical Perspectives on Accounting (7), Accounting, Organizations and Society (4), and Journal of Applied Accounting Research (4). In total, 83% (47 of 57) of the articles were published 2009–2018. A total of 1,168 citations were found from 45 articles since 12 articles were without citations. The highest cited authors were Ball (2006) – 410 citations, Kothari, Ramanna, and Skinner (2010) – 135 citations, and Napier (1989) – 85 citations. In particular, five theories have been used widely: institutional theory (13), accounting theory (6), agency theory (3), positive accounting theory (3), and process theory (2). Future studies’ focus could be on theory implications in IFRS adoption/implementation studies in a country or a group of countries’ experience. Future studies could also focus on various theories rather depending on a single theory (i.e. institutional theory).

Details

International Financial Reporting Standards Implementation: A Global Experience
Type: Book
ISBN: 978-1-80117-440-4

Keywords

Available. Content available
Book part
Publication date: 14 December 2023

Thalia Anthony, Juanita Sherwood, Harry Blagg and Kieran Tranter

Free Access. Free Access

Abstract

Details

Unsettling Colonial Automobilities
Type: Book
ISBN: 978-1-80071-082-5

Available. Content available
Book part
Publication date: 21 January 2022

Abstract

Details

Industry 4.0 and Global Businesses
Type: Book
ISBN: 978-1-80117-326-1

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Book part
Publication date: 17 June 2024

Mohamed Ismail Mohamed Riyath, Narayanage Jayantha Dewasiri, Kiran Sood, Yatiwelle Koralalage Weerakoon Banda and Kiran Nair

By examining the impact of the day of the week during the COVID-19 pandemic and the subsequent economic recession, it is possible to provide insights into market behaviour during…

Abstract

Introduction

By examining the impact of the day of the week during the COVID-19 pandemic and the subsequent economic recession, it is possible to provide insights into market behaviour during volatile times that can be furnished to investors and policymakers for informed decisions.

Purpose

This study investigates the day-of-the-week effect on the Colombo Stock Exchange (CSE), with particular emphasis on the variations in this effect during the COVID-19 pandemic and the subsequent economic crisis.

Design/Methodology/Approach

The study applies the Exponential Generalised Autoregressive Conditional Heteroskedasticity (EGARCH) model, allowing for the evaluation of asymmetric responses to positive and negative shocks. The data span from January 2006 to December 2022 and are segmented into different periods: the entire sample, war and post-war periods, the COVID-19 pandemic and the economic crisis period, each reflecting distinct market conditions.

Findings

The study uncovers a significant day-of-the-week effect on the CSE. Mondays and Tuesdays typically show a negative effect, while Thursdays and Fridays display a positive impact. However, this pattern shifts notably during the COVID-19 pandemic, with all weekdays exhibiting significant positive impact, and varies further across different waves of the pandemic. The economic crisis period also shows unique weekday effects, particularly before and after an important political event.

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