The growing awareness of economic, environmental, and social issues related to tourism highlights the need to identify innovative practices that promote sustainability in tourist destinations. This study investigates mega sporting events and their fundamental role in sustainable tourism; these...

Background: Warehouses play a vital role in logistics systems, not only for storing goods but also for providing value-added services. To improve warehouse productivity and reduce costs, it is essential to measure their performance and identify inefficiencies. Method: This paper introduces a new...

Background: Cross-border suppliers have always been points of disruption, further impacting international trade, businesses, and societies along the chain. Understanding the current resilience capabilities of cross-border suppliers is a stepping-stone to implementing resilience initiatives and...

We outline the management performance measures (MPMs)' boundaries based on the upcoming introduction of MPM's definition to International Financial Reporting Standards (IFRS). The literature investigates business performance measures concentrating on managers' needs, while IFRS aims to provide...

This study analyzes the linkages between corporate sustainability and financial performance of companies by conducting a systematic review of prior literature. The findings provide insights on the relationship between sustainable practices and companies' financial outcomes.

The performance of tax administrations (TAs) is usually described as their capacity to complete activities with the minimum of resources engaged. Accordingly, tax administration performance is a multifaceted phenomenon, and measuring and benchmarking its performance against other countries or...

Public sector organization is very influential. However, due to the limitations of the papers discussing the topic of performance measurement for public sector organizations, thus this research explores existing research on this topic. The main objective of this research was to know the issue of...

Background One of the industries that was among the most disrupted by the Covid-19 pandemic was the tourism industry. Hotel owners and managers needed guidelines on how to combat the "new normal" and enable the sustainable economic operation of the hotels they managed. Objectives This paper...

The International Financial Reporting Standard (IFRS) 15, ‘Revenue from Contracts with Customers’, became effective for National Health Service (NHS) bodies from the annual period beginning 1 April 2018. NHS Foundation Trusts, as part of UK public sector organisations, adopted IFRS for their...

A large body of research across management, psychology, accounting, and economics shows that subjective performance evaluations are systematically biased: ratings cluster near the midpoint of scales and are often excessively lenient. As organizations increasingly adopt large language models...

This study utilizes the gravity model of international trade to analyze the effects of logistics performance (LPI) and green logistics performance (GLPI) on intra-regional export value among the 10 ASEAN member states during the 2010-2018 period. The findings reveal that: (i) The LPI of both...

Context: Collaboration and digitization in work and production process have been of scientific interest in the research field of vocational education and training for decades. So far, there is a lack of empirical evidence on the extent to which the performance of collaborative problem-solving...

This open access book proposes a conceptual framework for understanding measurement across a broad range of scientific fields and areas of application, such as physics, engineering, education, and psychology. It addresses contemporary issues and controversies within measurement in light of the...

The growing awareness of economic, environmental, and social issues related to tourism highlights the need to identify innovative practices that promote sustainability in tourist destinations. This study investigates mega sporting events and their fundamental role in sustainable tourism; these...

There is a growing need to provide AI risk management models that can assess whether AI applications are safe and trustworthy, to make them responsible. To date, there are a few research papers on this topic. To fill the gap, in this paper we extend the recently proposed SAFE framework, a...