Academic Articles & Research Papers

Destination Management and Marketing Organizations as Enablers of Entrepreneurial Resilience: Co-Creating Organizational Structures and Human Resource Capacity Through Participatory Governance and Emerging Technologies

Destination Management and Marketing Organizations (DMMOs) shape the human resource and technological conditions under which tourism enterprises, including digital ventures, pursue resilience and growth, yet their structures are often desig...

Effects of audit committee and critical mass of boardroom gender diversity on corporate sustainability: Empirical evidence from firm size

Background: There is a growing volume of literature on corporate governance and corporate sustainability. Despite this, the linkage among a critical mass of board gender diversity (BGD), audit committee independence (ACI) and corporate carb...

INTEGRITY AS A PRINCIPLE OF ANTI-CORRUPTION EFFORTS IN PUBLIC ADMINISTRATION: THE EXPERIENCE OF UKRAINE AND EUROPEAN UNION COUNTRIES

The purpose of this article is to provide a scientific justification for the role of integrity as a principle of anti-corruption efforts in public administration, based on a comparative analysis of the experiences of Ukraine and European Un...

Recurring Construction Risk Categories in Makkah’s Complex Urban Environment: A Colaizzi-Informed Thematic Analysis of Project Managers’ Accounts

While identifying risks is the first step toward developing response plans, project managers often respond to risks spontaneously. This study aimed to identify recurring construction risk categories reported by project managers in Makkah, e...

Nanotechnology and the need for risk governance

Drivers of municipal waste generation in Nordic countries: panel evidence

Municipal waste generation remains a persistent sustainability challenge, even in countries with strong environmental governance and circular economy ambitions. Yet it remains unclear how affluence, household final consumption expenditure a...

Editorial

Dear Authors and Readers,The closing issue of “Zeszyty Teoretyczne Rachunkowości” (ZTR, “The Theoretical Journal of Accounting”) for 2025, vol. 49, number 4, once again provides an engaging and multidimensional review of contemporary resear...

ESG performance and corporate labor investment efficiency: Evidence from China

This paper investigates the impact of ESG (Environmental, Social, and Governance) performance on corporate labor investment efficiency in the Chinese market. We find that ESG performance can enhance labor investment efficiency. Additionally...

Research on the multi-agent motivation coupling evolution and synergy improvement for farmland ecological protection in China

The global ecology movement of the 1960s gave rise to international efforts to of farmland ecological protection. In these systematic, multi-agent projects, the long-term viability of farmland ecological protection rests significantly upon ...

Conceptual System Dynamics and Agent-Based Modelling Simulation of Interorganisational Fairness in Food Value Chains: Research Agenda and Case Studies

System dynamics and agent-based simulation modelling approaches have a potential as tools to evaluate the impact of policy related decision making in food value chains. The context is that a food value chain involves flows of multiple produ...

Corporate governance mechanisms, royal family ownership and corporate performance: evidence in gulf cooperation council (GCC) market

This research is motivated by the increasing importance of the Gulf Cooperation Council (GCC) economies within the world economy and the lack of research on corporate governance mechanisms in these countries. This study examines the relatio...

Does the Effectiveness of Risk Management Committee Mitigate Earnings Management Practices?

Recently, there has been a lot of debate on the issues of earnings management practices. Most of these arguments have been confirmed by past studies in developed economies, where their regulations and institutional settings of corporate gov...

Audience and Algorithm: A Causal Layered Analysis of the Future of “Autonomy”

Extended AbstractPurpose and Research ProblemIn the digital age, the relationship between audiences and algorithms has become a defining arena of cultural negotiation and epistemic transformation. This study explores the futures of autonomy...

Criminal Victimization and Legal Challenges of Migrants in Developed Countries: A Critical Analysis

This article examines migrant victimization as a structural outcome of migration governance systems in developed countries. This study demonstrates that variations in enforcement intensity, labor-market segmentation, and procedural safeguar...

Corporate Governance and International Business

ESG efficiency analysis in the IT industry: a DEA-based approach

Unlocking the power of sustainable growth, Environmental, Social, and Governance (ESG) principles are redefining the future of responsible investment and corporate excellence. ESG regulations ensure that organizations maintain sustainable d...

Ownership structure and environmental, social and governance performance disclosure: the moderating role of the board independence

Purpose – The current study dealt with the ownership structure effect as a potential determinant of the environmental, social and governance (ESG) performance disclosure in the Jordanian context. Design/methodology/approach – Using the cont...

International Business

This new edition of International Business examines the impact of globalization on key aspects of the business environment. It offers a comprehensive overview of this phenomenon that is altering corporate strategy fundamentally, critiquing ...

International Business and Tourism

Section 1: Framing International Business and Tourism - Governance and Regulation Section 2: The Internationalisation of Tourism Businesses Section 3: The Internationalisation of Tourism: Practices and Processes Section 4: Tourism and Desti...

Integrated modeling in the UK: Practical usability of integrated models

This short paper reviews the range of planning issues that are currently being addressed in Britain and considers how the nature of these issues and the ways in which choices are being assessed impact the modeling approaches being adopted, ...