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Publication date: 30 September 2021

Mian Zhang and Xiyue Ma

The overall goal of this chapter is twofold. First, the authors aim to identify indigenous phenomena that influence employee turnover and retention in the Chinese context. Second…

Abstract

The overall goal of this chapter is twofold. First, the authors aim to identify indigenous phenomena that influence employee turnover and retention in the Chinese context. Second, the authors link these phenomena to the contextualization of job embeddedness theory. To achieve the goal, the authors begin by introducing three macro-level forces (i.e., political, economic, and cultural forces) in China that help scholars analyze contextual issues in turnover studies. The authors then provide findings in the literature research on employee retention studies published in Chinese academic journals. Next, the authors discuss six indigenous phenomena (i.e., hukou, community in China, migrant workers, state-owned companies, family benefit prioritization, and guanxi) under the three macro-level forces and offer exploratory propositions illustrating how these phenomena contribute to understanding employee retention in China. Finally, the authors offer suggestions on how contextualized turnover studies shall be conducted in China.

Details

Global Talent Retention: Understanding Employee Turnover Around the World
Type: Book
ISBN: 978-1-83909-293-0

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Article
Publication date: 2 May 2019

Elaine Chiao Ling Yang, Mona Ji Hyun Yang and Catheryn Khoo-Lattimore

This study aims to explore the meanings of solo travel for Asian women, focussing on how Asian women construct and negotiate their identities in the heteronormalised, gendered and…

2754

Abstract

Purpose

This study aims to explore the meanings of solo travel for Asian women, focussing on how Asian women construct and negotiate their identities in the heteronormalised, gendered and Western-centric tourism space.

Design/methodology/approach

In-depth interviews were conducted with 35 Asian solo female travellers from ten Asian countries/societies and analysed using constructivist grounded theory. The interpretation was guided by a critical stance and intersectionality lens.

Findings

The findings show that solo travel provides a means for self-discovery but the path was different for Asian women, for whom the self is constructed by challenging the social expectations of Asian women. Western-centric discourse was identified in the participants’ interactions with other (Western) travellers and tourism service providers, as well as in the ways these Asian women perceive themselves in relation to Western travellers. In addition to gendered constraints and risks, the findings also reveal the positive meaning of being Asian women in the gendered tourism space.

Research limitations/implications

By labelling Asian women, the study risks adopting an essentialised view and overlooking the differences within the group. However, this strategic essentialism is necessary to draw attention to the inequalities that persist in contemporary tourism spaces and practices.

Originality/value

This study investigated Asian solo female travellers, an emerging but under-researched segment. It provides a critical examination of the intersectional effect of gender and race on identity construction for Asian solo female travellers. This study shows the need for a more inclusive tourism space.

Details

Tourism Review, vol. 74 no. 5
Type: Research Article
ISSN: 1660-5373

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Article
Publication date: 29 July 2024

Siqi Emily Lu, Brent Moyle, Elaine Chiao Ling Yang and Sacha Reid

This paper aims to critically examine the discourse on the disability workforce in Australian tourism policy and planning documents.

302

Abstract

Purpose

This paper aims to critically examine the discourse on the disability workforce in Australian tourism policy and planning documents.

Design/methodology/approach

This research draws on a database of 490 Australian tourism policy and planning documents, across national, state, regional and local levels of governments, destination management organisations and peak industry bodies, to systematically examine the issues pertaining to disability workforce over the ten-year policy cycle (2013–2023), through critical discourse analysis.

Findings

Analysis revealed 20 of the existing 490 documents had mentions of the inclusion of people with disability (PWD) in the tourism workforce. Through critical discourse analysis, the nuances of political attitudes are evident. Tourism policies tend to exert a cautious approach towards the inclusion of PWD employment. PWD do not have a strong voice when it comes to the formation of tourism policy, especially not as members of the tourism workforce.

Practical implications

This research underscores an emerging call for the government’s commitment to considering the underrepresented social group of PWD in the tourism workforce. By shedding light on critical discourse analysis of the disability workforce, tourism scholars and practitioners understand the current challenges and explore opportunities to implement tangible actions for an inclusive work environment for all.

Originality/value

The research is novel and innovative as it critically examines the discourse of the disability workforce in the tourism sector through an institutional theory perspective. The limited emphasis of government policies on the disability workforce may result in missed opportunities to encourage meaningful employment engagement of PWD in tourism organisations. Consequently, this research contributes a tripartite model of policy recommendations that explicitly articulates the mechanisms for change that are tailored to tourism workforce and advocates for the active voices of PWD community in the policy formation process.

目的

本研究旨在对澳大利亚旅游政策和规划文件中有关残疾人劳动力的讨论进行批判性话语分析。

设计/方法/途径

本研究采用了490份澳大利亚旅游政策和规划文件, 涵盖了国家、州、地区和地方政府、目的地管理组织和行业峰会机构的文件, 系统地分析了 2013 年至 2023 年的10年政策周期内有关残疾人劳动力的讨论。

研究结果

分析显示, 在现有的 490 份文件中, 有20份提到了在旅游业中的残疾和工作包容性。通过批判性话语分析, 可以看出政治态度的细微差别。旅游政策在雇佣残疾人时往往采取谨慎的态度。在关于旅游业工作政策的制定过程中, 残疾人的声音略显薄弱。

实践意义

本研究强调了政府应致力于考虑残疾人这一少数社会群体在旅游劳动力中的参与度。通过揭示残疾人工作的批判性话语分析, 旅游学者和从业者能够了解当前面临的挑战, 并采取切实可行的措施来创造更具包容性的工作环境。

独创性/价值

本研究具有新颖性和创新性。它从制度理论的角度批判性地审视了旅游业中残疾人工作的讨论。政府政策对残疾人工作的重视不足可能导致错失在旅游相关公司促进残疾人有意义的就业参与机会。因此, 本研究提出了一个三方政策建议模型, 明确阐述了针对旅游业工作的变革机制, 并倡导在政策制定过程中积极听取残疾人社区的建议。

Propósito

Este artículo tiene como objetivo examinar en profundidad el tema del personal discapacitado en los documentos de política y planificación turística en Australia.

Diseño/metodología/enfoque

Esta investigación parte de una base de datos de 490 documentos de política y planificación del turismo australiano del gobierno a nivel nacional, estatal, regional y local, de las organizaciones de gestión de destinos y de los organismos del sector turístico, para examinar sistemáticamente las cuestiones relativas al personal con discapacidad a lo largo del ciclo político de 10 años (2013–2023).

Resultados

El análisis reveló que 20 de los 490 documentos existentes mencionaban la inclusión de personas con discapacidad (PcD) en el empleo turístico. El análisis crítico del discurso pone de manifiesto los matices de las actitudes políticas. Las políticas turísticas tienden a adoptar un enfoque cauteloso hacia la inclusión laboral de las PcD. Las PcD no presentan una voz fuerte cuando se trata de la formación de la política turística, especialmente como miembros del empleo turístico.

Implicaciones practicas

Esta investigación destaca la necesidad emergente de un compromiso gubernamental para considerar al grupo social subrepresentado de personas con discapacidad en el empleo turístico. Al arrojar luz sobre el análisis del discurso crítico del empleo turístico con PcD, los investigadores y profesionales del turismo comprende los retos actuales y exploran las oportunidades de poner en práctica acciones tangibles para un entorno laboral inclusivo para todos.

Originalidad/valor

La investigación es novedosa e innovadora, ya que examina en profundidad el personal con discapacidad en el sector turístico bajo un enfoque de la teoría institucional. El limitado énfasis de las políticas gubernamentales del personal con discapacidad puede hacer que se pierdan oportunidades de fomentar una participación laboral significativa de las PcD en las organizaciones turísticas. En consecuencia, esta investigación aporta un modelo tripartito de recomendaciones políticas que articula explícitamente los mecanismos de cambio adaptados a los trabajadores del sector turístico y aboga por la participación de la comunidad de PcD en el proceso de formulación de políticas.

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Article
Publication date: 13 September 2017

Fengchun Tang, Ling Yang and Huiqi Gan

The purpose of this paper is to investigate how internal auditors’ performance reputation for auditing and assurance engagements affects corporate managers’ reliance on their…

1172

Abstract

Purpose

The purpose of this paper is to investigate how internal auditors’ performance reputation for auditing and assurance engagements affects corporate managers’ reliance on their consulting recommendations.

Design/methodology/approach

This study conducted a 2 × 2 between-subjects experiment in which 103 MBA students were randomly assigned to one of the four conditions. This paper uses analysis of covariance to analyze the data.

Findings

The results show that internal auditors’ reputation for performing assurance engagements positively influences managers’ reliance on their consulting recommendations. In addition, managers’ compensation structure affects their perceptions of the importance of the decision, and the perceived decision importance in turn partially moderates the effect of internal auditors’ performance reputation on managers’ reliance decision.

Research limitations/implications

This paper advances the understanding of the consulting function of the internal audit function (IAF) and provides evidence on how internal auditors’ performance in one field (assurance) affects management’s perception of their performance in the other field (consulting).

Practical implications

The findings of this paper should be particularly interesting to the parties that are responsible for training internal auditors by highlighting the importance of strengthening internal auditors’ capability of performing consulting service with respect to business operation.

Originality/value

This study is one of the few studies that examine how internal auditors’ consulting recommendations affect managerial decisions in an operational setting. The findings of the interdependence between the assurance and consulting components of the IAF advance the growing research stream of internal audit and its impact on management decision-making.

Details

Managerial Auditing Journal, vol. 32 no. 8
Type: Research Article
ISSN: 0268-6902

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Book part
Publication date: 1 February 2024

Mehmet Umur

People continue to become more liberated and individualised day by day. They look for ways to somehow get out of any situation that restricts them, tend to get rid of their…

Abstract

People continue to become more liberated and individualised day by day. They look for ways to somehow get out of any situation that restricts them, tend to get rid of their typical holiday patterns and travel alone, without being stuck within anyone else's borders, precisely as they want. In addition, people can travel alone to discover themselves, meet different cultures, relieve stress and learn new skills. Women travel alone more than men, although they face more difficulties than men. The experiences of women solo travellers suggest that this form of travel can provide a meaningful foundation for advancing gender equality. By challenging gender roles and expectations, empowering women to assert their autonomy and agency and creating opportunities for community-building and solidarity, solo travel can help to transform social norms and promote gender equity.

This chapter aims to build a body of knowledge that will have a widespread impact based on available data on the relationship of women solo travellers to gender equality. It also examines the effects of women solo travellers on gender equality based on secondary data sources. This chapter, designed as conceptual research with descriptive analysis and document analysis, is important in revealing what the indirect gains of women solo travellers can be for gender equality, the fifth of the United Nations Development Programme (UNDP) Sustainable Development Goals.

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Article
Publication date: 3 January 2017

Fengchun Tang, Lijun Ruan and Ling Yang

The practice of management having control over auditor appointment and compensation is believed to be a fundamental cause for the lack of auditor independence. While researchers…

1452

Abstract

Purpose

The practice of management having control over auditor appointment and compensation is believed to be a fundamental cause for the lack of auditor independence. While researchers propose alternative auditor appointment procedures to improve auditor independence, there are a few settings that allow researchers to examine alternative auditor appointment procedures such as regulator designation of auditors. This research aims to investigate the effects of regulator designation of auditors and litigation risk on auditor independence in a Chinese setting

Design/methodology/approach

This study adopts a 2 × 2 between-subjects experimental design. A total of 110 surveys were sent out and 81 were collected from eastern China.

Findings

The results of an experiment with 81 Chinese auditors indicate that regulator designation of auditors improves auditor independence. In particular, auditors designated by the regulator feel less pressure from the audited company, perceive themselves to be more independent and are more willing to challenge the audited company’s aggressive financial reporting compared with those directly hired by the company. In addition, litigation risk moderates the effect of regulator designation of auditors on auditor independence such that regulator designation of auditors has a stronger impact on auditor independence when the litigation risk is low.

Research limitations/implications

This study is also subject to limitations. First, regulator designation of auditors in China was examined. While regulator designation of auditors seems to improve auditor independence in the Chinese context, it is unclear if the same results will be observed in other economies, as China is a unique setting. For example, the majority of listed companies in China are under the control of government-related agencies. Consequently, the government has significant power in influencing auditor appointment policy. In contrast, the majority of other economies are more market-oriented with less government influence. Future studies in other markets will further enrich the understanding on regulator designation of auditors. Second, only regulator designation of auditors for state-owned enterprises was examined. It is unclear how regulator designation of auditors would affect non-state-owned enterprises. Moreover, future research could investigate the designation of auditors in other forms such as the designation of auditors by investors. Third, auditor appointment procedure may affect perceived risk of loss of client which in turn influences auditor independence. Future research could further investigate the mechanism through which regulator designation of auditors affect auditor independence.

Originality/value

Results of an experiment with 81 Chinese auditors show that regulator designation of auditors can improve auditor independence. In a decision context where auditors must provide judgments relating to a proposed audit adjustment that is quantitatively material and will affect the client’s ability to meet debt covenants, auditors designated by the State-Owned Assets Management Bureaus are more resistant to management pressure and are less willing to accept the management’s aggressive financial reporting practice than those directly hired by the company.

Details

Managerial Auditing Journal, vol. 32 no. 1
Type: Research Article
ISSN: 0268-6902

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Article
Publication date: 28 January 2020

Ling Yang, Linda Lau and Huiqi Gan

The purpose of this paper is to propose a research model to examine the perception of non-professional investors toward the cybersecurity reporting framework developed by the…

1603

Abstract

Purpose

The purpose of this paper is to propose a research model to examine the perception of non-professional investors toward the cybersecurity reporting framework developed by the American Institute of Certified Public Accountants (AICPA).

Design/methodology/approach

The proposed hypotheses were tested using structural equation modeling with data collected from Amazon's Mechanical Turk platform.

Findings

The findings conclude that investors' perceived benefits of the cybersecurity risk framework are positively related to investment intention. Information quality and cybersecurity awareness also positively influence perceived benefits of the risk framework and investment intention.

Practical implications

Findings of this study are relevant to both regulatory bodies and firms because non-professional investors’ perceptions of the benefits of the AICPA’s reporting framework are unveiled.

Originality/value

Findings from this research help to provide a more in-depth understanding of the impact of various factors on investor’s decision-making process and also significant insights into the non-professional investor’s attitude toward the AICPA’s framework.

Details

International Journal of Accounting & Information Management, vol. 28 no. 1
Type: Research Article
ISSN: 1834-7649

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Article
Publication date: 30 April 2020

Ling Yang and Ruilian Xu

This paper aims to examine the predictors of whistleblowing behaviors by comparing the importance of a negative perception – fear of whistleblowing – relative to positive…

913

Abstract

Purpose

This paper aims to examine the predictors of whistleblowing behaviors by comparing the importance of a negative perception – fear of whistleblowing – relative to positive perceptions such as ethical orientation, professional identity and supervisor trust.

Design/methodology/approach

The proposed hypotheses were tested using relative regression analysis with data collected from 471 banking employees in nine Chinese organizations.

Findings

The findings conclude that fear of retaliation was dominant in predicting external, but not internal, whistleblowing, and the beneficial effects of positive perceptions on internal whistleblowing are contingent on employees’ fear of retaliation. Therefore, organizations should survey employees’ perceptions of whistleblowing and their company retaliation policies to accomplish the goal of promoting ethical behaviors while discouraging unethical behaviors.

Practical implications

The findings suggest that efforts to promote whistleblowing in organizations may be most successful if the focus is placed on deterring retaliation and highlighting for employees that they will be protected from retaliation.

Originality/value

The relative weights analyses suggest that fear of retaliation from whistleblowing is the dominant predictor of external whistleblowing; as fear of retaliation increases, so does the desire to blow the whistle externally.

Details

Journal of Accounting & Organizational Change, vol. 16 no. 2
Type: Research Article
ISSN: 1832-5912

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Article
Publication date: 19 June 2020

Ling Yang, Lijun Ruan and Fengchun Tang

The purpose of this study is to present the results of an experiment that examines the effects of client management’s increased disclosure of related party transactions (RPTs) on…

431

Abstract

Purpose

The purpose of this study is to present the results of an experiment that examines the effects of client management’s increased disclosure of related party transactions (RPTs) on auditors’ judgments of financial reports that contain RPTs.

Design/methodology/approach

This study used a 2 × 2 between-subjects experiment to investigate auditors’ judgments in response to questionable RPTs in a Chinese context.

Findings

The results show that the auditor participants assessed a lower likelihood that the client’s financial statements were intentionally misstated and that they were less likely to request additional evidence when the client management chose to disclose more, as opposed to less, detailed RPT information in their disclosure. Moreover, there was a significant interaction between disclosure level and client incentive to manipulate earnings on the likelihood of the auditor requesting additional evidence.

Practical implications

This study should be of interest to regulatory agencies that have expressed concerns over auditing practices related to RPTs.

Originality/value

The findings from this study help to provide a more in-depth understanding of disclosure literature by investigating voluntary RPT disclosure and the moderation role of clients’ incentives to manipulate earnings.

Details

International Journal of Accounting & Information Management, vol. 28 no. 4
Type: Research Article
ISSN: 1834-7649

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Book part
Publication date: 30 November 2020

Gül Erkol Bayram

Information technology (IT) has become a strategic weapon on tourism products’ identification, presentation, dissemination and getting a sustainable competitive advantage. Tourism…

Abstract

Information technology (IT) has become a strategic weapon on tourism products’ identification, presentation, dissemination and getting a sustainable competitive advantage. Tourism management is the most important candidate for using IT with the need for gathering information in large quantities and diffusion of tourism management. The heterogeneous nature of these businesses means that information-communication Technologies’ uses change from sector to sector and from management to management in the tourism sector. The development of IT has created new application areas for tourism industry managers especially in efficient cooperation and provided tools for real globalization, IT is unexpectedly part of tourism management because of information creation processing and transmission which are important in daily activities. Therefore, both rapid development of tourism demand and tourism supply have become a compulsory partner of IT; and for this reason, IT plays an important role in the tourism marketing, distribution, promotion, and coordination. Due to this importance; the impact of IT on tourism sector is valued to be investigated. This chapter stresses that IT’s uses play an efficient role in choosing the management on behalf of the consumer. Within this context, this chapter composes of the information society; IT development and tourism; the usage of IT on travel, hospitality, tourism sector, its challenges, and advantages. This chapter mostly emphasizes on these subjects that will be examined deeply.

Details

The Emerald Handbook of ICT in Tourism and Hospitality
Type: Book
ISBN: 978-1-83982-689-4

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