Tourism and Travel Commons^™

External Mandate And Strategic Imperative: A Necessary And Sufficient Conditions Approach To Environmental Accounting Adoption In Tanzanian Manufacturing Firms, James Moses Dendula, Helena Thomas Haule

Business Management Review

Environmental Accounting (EA) serves as a strategic tool for organisations to integrate environmental considerations into operations, decision-making, and reporting. However, in emerging economies, its adoption remains uneven and insufficiently explained regarding how institutional pressures and internal capabilities jointly shape these practices. This study examines how institutional pressures and firms’ internal capabilities influence Environmental Accounting Practices (EAP) among 146 Tanzanian manufacturing firms. Anchored in Institutional Theory and the Resource-Based View (RBV), the study adopts a complementary analytical approach by integrating sufficiency and necessity logics using Partial Least Squares Structural Equation Modelling (PLS-SEM) and Necessary Condition Analysis (NCA). The PLS-SEM results indicate …

Embeddedness Of Corporate Social Responsibility Practices Of Listed Local Firms In Tanzania: Analysis Of Communication And Organisation Dimensions, Lilian Julius Kishimbo

Business Management Review

This study explores the embeddedness of Corporate Social Responsibility (CSR) practices among listed Tanzanian firms from 2020 to 2024, focusing on both communication and organisational dimensions within a theoretically grounded framework. The study is guided by Institutional and Stakeholder theories, analysing how CSR is integrated into corporate strategies and operational structures, with particular emphasis on variation across banking and finance, telecommunications, manufacturing, extractive, agriculture, and transport industries. Using a mixed-methods approach combining qualitative content analysis of annual reports with organisational indicators, the study draws on 20 firms (95 firms annual reports) to identify significant industry-specific differences in CSR embeddedness, with …

The Influence Of Financial Literacy On The Financial Behavior Of Students In The Higher Learning Institutions In Tanzania, Lisa John Baltazar, Evelyn Mweta Richard

Business Management Review

This study examines how financial literacy influences financial behavior as measured by spending, saving and investment and borrowing behavior of university students. The study was informed by the theory of planned behavior. Explanatory research design was used to test the research hypothesis. Data was collected through using a structure questionnaire which was administered both physically and online.  446 random selected students across Universities in Tanzania participated in the study, and simple linear regression analysis was used to establish the effect of financial literacy on financial behavior.  It was established that majority of the students are considered financially illiterate. However, the …

Unpacking The Nexus Between Financial Inclusion And Tax Compliance In Tanzania, Sarah Senso, Henry Zeno Chalu, Cosmas Renatus Masanja

Business Management Review

The study examined the influence of financial inclusion and tax compliance in Tanzania, focusing on access to financial services, quality of financial services, and usage of financial services. Guided by the positivist philosophy, the study employed a deductive approach utilizing the supply-leading theory and economic deterrence theory as the guiding frameworks. A cross-sectional survey design was employed, and multistage sampling was employed to obtain a sample of 386 bank agents by using a multistage sampling method. The study used primary data that was collected through structured questionnaires, which contained closed-ended questions measured on a 7-point Likert scale, and analyzed data …

The Impact Of Quantum Computing And Distributed Ledger Technology On Accounting/Auditing/Finance Systems, Ulingeta O. L. Mbamba

Business Management Review

The integration of Quantum Computing (QC) and Distributed Ledger Technology (DLT) is poised to fundamentally reshape modern accounting by transforming how financial data is processed, secured, and verified. QC, utilising qubits, will exponentially enhance data analytics, risk assessment, and real-time financial forecasting, accelerating complex auditing tasks far beyond the capabilities of classical systems. In parallel, DLT, such as blockchain, provides a decentralised, immutable record of transactions, significantly increasing transparency and trust. This synergy may enable real-time analysis, continuous auditing, and intelligent automation, converting traditional static, centralised processes into dynamic, transparent ecosystems. Together, this convergence may redefine accounting, auditing, and finance, …

Book Review: The Most Controversial State Park: Jekyll Island, Betsy Holt

Georgia Library Quarterly

No abstract provided.

Perceived Fiscal Exchange And Tax Compliance: Evidence From Large Corporate Taxpayers In Tanzania, Susan Kiyenze, Mariam Nchimbi, Said Suluo

Business Management Review

This paper examines the relationship between perceived fiscal exchange (PFE) and Tax Compliance (TCO) among large corporate taxpayers in Tanzania while drawing on the Fiscal Exchange Theory (FET). The study on which this paper is based employed a quantitative research design and analysed data using Partial Least Squares Structural Equation Modelling (PLS-SEM) with a sample of 215 large corporate taxpayers in Tanzania. We find that the FET framework has modest explanatory and predictive power. Perceived Fiscal Exchange (PFE) has an insignificant effect on tax compliance of large corporate taxpayers. This suggests that perceptions of fiscal exchange do not necessarily drive …

The Push-Pull Model's Function In Understanding Public Sector Workers' Inter-Organisational Labour Mobility: The Views Of The Herzberg Two-Factor Theory, Rosemary Selestine Massae

Business Management Review

In the modern world, one of the challenges managers have in maintaining their talented staff is labour mobility. Inter-organisational labour mobility (ILM) has been found to be significantly influenced by co-worker relationships, work-family conflict, monetary compensation, and training and development. The pull-push paradigm was inspired by human migration. Since migration not only symbolises movement across physical locations but also encompasses other routine duties, theory is essential to comprehending ILM. However, to date, no existing study has tested the model under the influence of Herzberg’s Two-factor Theory, in explaining ILM uses the public sector as a major setting of the question …

Rainbow Row: Tourism, Color, And The Making Of A Civic Icon, 1930s – 1960s, Samantha E. Threlkeld

All Theses

This thesis investigates the emergence of Rainbow Row in Charleston, South Carolina, as a civic and tourism icon through an integrated analysis of visual culture, preservation governance, and material evidence. While Rainbow Row has become one of the most recognizable images of Charleston’s historic district, the chronology and cultural mechanisms through which its colorful façades were produced, interpreted, and disseminated have remained largely unstudied. This study addresses the primary research question: How Rainbow Row’s painted façades were leveraged in marketing and tourism narratives between the 1930s and the 1960s, and what those representations reveal about the construction of Charleston’s civic …

Rethinking Covid-19 Tourism Recovery, Anestis Fotiadis, Efstathios Polyzos, Tzung Cheng Huan

All Works

No abstract provided.

3t Of Tech, Taste, And Transformation In Coffeepreneurship, Razinda Tasnim Abdul Rahim, Mohd Faizuddin Muhammad Zuki, Nur Syamilah Md Noor

International Conference on Business and Management Research (ICBMR)

The global coffee industry is rapidly transforming due to digitalization, evolving consumer preferences, and sustainability trends. Coffeepreneurship, blending entrepreneurial innovation with coffee culture, has emerged as a competitive business model. This study applies the 3T- Technology, Taste, and Transformation to assess digital innovation, consumer experience, and business adaptation in coffee entrepreneurship. Despite opportunities in digital transformation, coffeepreneurs face challenges such as market saturation, financial constraints, and regulatory barriers. Limited access to fintech solutions and supply chain inefficiencies further hinder scalability. This study addresses these gaps by analyzing how technology, branding, and financial literacy influence coffeepreneurs' long-term sustainability using the VRIO …

Predicting Medical Tourism Destination Preference Of Indonesian Patients: The Roles Of Patient Experience Quality, Perceived Ai Intelligence And Humanness, Eddy Eddy, Sabrina O. Sihombing, Ferdi Antonio

International Conference on Business and Management Research (ICBMR)

This study proposes an investigation on the antecedents of medical tourism destination preference among Indonesian patients, with a specific focus on the novel moderating role of Artificial Intelligence (AI) chatbots. Driven by a significant financial drain from outbound medical travel, this study aims to understand the key factors that influence Indonesian patients to seek care abroad. The proposed conceptual framework posits that medical tourism destination preference is positively predicted by medical technology advancement, service quality, price transparency, and geographical accessibility. Patient experience quality is also hypothesized to mediate these relationships, serving as a critical psychological bridge. The most innovative aspect …

Assessing The Impact Of Economic And Social Dynamics On Domestic Tourism In Indonesia: An Econometric And Cluster Analysis, Darol Arkum, Mudrajad Kuncoro, Ghardapaty Ghaly Ghiffary, Diah Setyorini Gunawan

International Conference on Business and Management Research (ICBMR)

ABSTRACT

Introduction: A strategic method of evaluating the economic impact of tourism across regions while taking into consideration Indonesia's geographical and socioeconomic diversity is to divide tourist destinations according to the reasons for travel. Background Problems: This study introduces an integrated statistical framework to assess the economic impact of domestic tourism in Indonesia, emphasizing regional heterogeneity and evolving travel behavior. Research Methods: A novel clustering approach is developed based on travel motivations—rather than geographical proximity—utilizing hierarchical clustering in conjunction with time series analysis and ANOVA techniques. The time series analysis identifies pronounced seasonal trends and fluctuations in spending, influenced significantly …

A Forgotten Tool? Intellectual Property Rights And The Competitive Potential Of Micro, Small, And Medium-Sized Enterprises In Tanzania, Saudin J. Mwakaje

Business Management Review

This article offers a hybrid assessment of law and its impact on business by examining how intellectual property rights (IPR) promote business competitiveness by granting enterprises exclusive statutory rights over their innovations and creative ideas. The article situates the discussion in the Tanzanian context and focuses on Micro, Small, and Medium-Sized Enterprises (MSMEs). Using a qualitative approach, the discourse examines ongoing national and continental reforms and the evolving business and market environment that are driving MSMEs to adopt innovation to achieve market control and sustainability. Recent continental and regional regulatory developments, including the adoption of the Agreement on African Continental …

Motivation, Tourists’ Activity-Based Engagement And Place Attachment: An Exploratory Study Of Religious Attractions In Less Prominent Religious Destinations, Po Man Tse, Yan Pui Crystal Lee, Sau Ying Pamela Ho, Shun Mun Helen Wong, Chi Lok Andy Tai

International Journal of Religious Tourism and Pilgrimage

This study explores the relationship between tourist motivation and tourist activity-based engagement, considering the mediating effect of place attachment in the visitation of religious attractions in less prominent religious destinations. A quantitative approach was applied, with 319 questionnaires distributed at Hong Kong’s two most popular religious sites: Sik Sik Yuen Wong Tai Sin Temple and the Big Buddha. The analysis showed that place attachment is an important mediator between tourist motivation and engagement. In the Sik Sik Yuen Wong Tai Sin Temple case, the mediator counteracts the negative direct effect between tourist motivation and immersed involvement. A full mediating effect …

Ijrtp Volume 14(Ii) Table Of Contents, Kevin A. Griffin, Razaq Raj, Carlos Fernandes, Giovanni Ruggieri, Darius Liutikas

International Journal of Religious Tourism and Pilgrimage

Special issue of papers from 16th International Religious Tourism and Pilgrimage Conference, Palermo, Sicily, June 2025.

Sacred Or Sold? A Systems Approach To Balancing Spirituality And Commercialisation In Faith-Based Tourism, Tadeja Jere Jakulin, Dane Munro

International Journal of Religious Tourism and Pilgrimage

This paper examines the complexity of pilgrimage tourism, with its interdependencies among sacredness, spirituality, and commercialisation at faith-based tourism destinations. We use a Systems Approach to move beyond linear thinking that positions spirituality and commerce as inherently oppositional forces, arguing that pilgrimage destinations function as complex adaptive systems in which spiritual, commercial, and educational objectives interact dynamically. We build Causal Loop Diagrams (CLDs) formed from autoethnographic observation and stakeholder discussions. We present and compare four pilgrimage sites: Lourdes (France), Brezje (Slovenia), Malta, and Istanbul’s Hagia Sophia (Türkiye). The CLD models reveal the dynamics of the pilgrimage sites, the interdependencies, and …

Sacred Steps: Walking, Religion, And The Path To Peace, Francesca Benna

International Journal of Religious Tourism and Pilgrimage

Walking is one of the simplest and most primordial human acts, yet it carries profound meanings that transcend cultures, religious traditions, and paths of individual and collective transformation. Walking is not merely a means of movement but a practice that fosters reconnection with oneself, the environment, and the community. Bruce Chatwin, in The Songlines (1987), highlights how nomadism is an inherent human condition, suggesting that movement is essential not only for physical survival but also for mental and spiritual well-being. In an era marked by environmental crises, conflicts, and increasing technological alienation, rediscovering the value of walking responds to a …

Killing Bali (Part I) A Journey From God’S Paradise To Human Inferno, Pierre Fournié, Dr Pierre Fournié

International Journal of Religious Tourism and Pilgrimage

Tourism is growing and growing fast. Before the pandemic, in 2018, the number of arrivals worldwide reached 1.4 billion arrivals from less than 600 million, twenty years earlier. In many countries, especially in developing ones, tourism is perceived as a unique opportunity, a model of territorial development, possibly a national strategy. In Indonesia, after being elected in 2014, former President Joko Widodo (Jokowi) emphasised the importance of tourism, considered as a strategic sector. It had to become the largest exchange currency contributor to Indonesia’s revenue thus bypassing rubber, coal, oil and gas (Fournié & Dou, 2018).

In the collective awareness …

Personal Tendencies And Traveler Preferences: A Study On Personality-Driven Travel Marketing, Evelyn Filleman

Honors Theses

This study examines the influence of personality typing (as outlined by the International Personality Item Pool test structure) on travel decision-making as it relates to marketing matrix strategies. Understanding the relationship between personality type and travel is crucial, as individuals will have different need hierarchies and place decision-making factors on different levels of priority. This study uses the theoretical frameworks of Clifford Geertz and Michael Pacanowsky (Cultural Approach to Organizational Communication) and Judee Burgoon (Expectancy Violations Theory) to inform, direct, and explain the results of the completed research. A total of 261 participants were asked to take a survey outlining …