The tourism and hospitality industry is at the forefront of the climate crisis as a significant source of carbon emissions on a global scale. There is a need to disseminate opportunities and explore scientific avenues in emerging technologies associated with industry 4.0 , such as artificial...

Purpose: This paper contributes to budgeting-related literature by investigating whether the participation of operational managers in budgeting, and budget-based evaluations and the rewarding of operational managers, significantly mediate the relationship between budget use for operational...

Purpose: The purpose of this paper aims to make contributions to the debate on “performance measurement in practice” focussing on how organisational participants respond to the “new regime” of key performance indicators (KPIs) and whether KPIs materialise as intended in a transitional...