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Full-Text Articles in Business

Mentoring In The Age Of Uncertainty: Why Gen Z, Millennials, And Gen X Need Feedback More Than Ever, Abrar Ahmad Khan Sep 2025

Mentoring In The Age Of Uncertainty: Why Gen Z, Millennials, And Gen X Need Feedback More Than Ever, Abrar Ahmad Khan

Journal of Global Hospitality and Tourism

Uncertainty now defines professional and personal life, particularly for Gen Z, Millennials, and Gen X. Despite being highly educated and digitally connected, these generations face growing decision paralysis, burnout, and confidence gaps when navigating careers. HSBC’s Seizing Uncertainty (2024) reports that over half of younger professionals regret missed opportunities, while Gen X struggles to adapt to new realities and lead younger teams. Traditional feedback models—hierarchical, infrequent, and retrospective—no longer meet the demands of today’s fast-changing workplace. This article argues that mentoring, anchored in real-time and emotionally intelligent feedback, is not a “soft skill” but a leadership necessity. Especially in hospitality …


Applying The Synergy Of Experience Accounting And Service Dominant Logic To Rank Customer Experiences In The Mainstream Cruising, Ganna Demydyuk, Mats Carlbäck Sep 2025

Applying The Synergy Of Experience Accounting And Service Dominant Logic To Rank Customer Experiences In The Mainstream Cruising, Ganna Demydyuk, Mats Carlbäck

Journal of Global Hospitality and Tourism

This study analyzes how service-related experiences influence customer satisfaction and perceived value for money in the cruise industry. By integrating Service-Dominant Logic (S-D-L) and Experience Accounting (EA), it aims to support the development of customer-centric performance systems for managerial decision making in the all-inclusive hospitality sector. This is the first empirical study to merge data from three perspectives in service-for-service exchanges: customer review ratings from online platforms, ship-level operational characteristics, and financial metrics from corporate reports. This integrated approach allows for a holistic evaluation of the service ecosystem and cocreation of value onboard cruise ships. A quantitative analysis was conducted …


Customer Food Intake: An Empirical Analysis Of Gender, Restaurant Use And Attitude Toward Fast Food Among Adolescents And Young Adults, In Nairobi, Kenya, Gerishom G. Madivoli, Rosemarie Ayuma Khayiya, Beatrice Kamau Sep 2025

Customer Food Intake: An Empirical Analysis Of Gender, Restaurant Use And Attitude Toward Fast Food Among Adolescents And Young Adults, In Nairobi, Kenya, Gerishom G. Madivoli, Rosemarie Ayuma Khayiya, Beatrice Kamau

Journal of Global Hospitality and Tourism

Fast food is the fastest- growing food category worldwide, providing young people and adolescents with a quick, cost- effective, and easily accessible alternative to home- cooked meals. There has been considerably less research into how gender, restaurant usage, and attitudes influence patterns of fast- food consumption. Moreover, the growth of the fast- food industry in every nation creates a significant environmental impetus for increasing fast food consumption and promoting unhealthy eating behaviours. If this issue is not addressed, the prevalence of lifestyle diseases such as obesity, along with the costs of managing these conditions, will escalate, particularly in Kenya. This …


Reframing Service Quality In Ai-Powered Hospitality Environments, Olena Ciftci Sep 2025

Reframing Service Quality In Ai-Powered Hospitality Environments, Olena Ciftci

Journal of Global Hospitality and Tourism

The hospitality and tourism industry is experiencing a technological shift through the integration of artificial intelligence (AI), transforming both guest experiences and service operations. While AI offers hyper-personalization, efficiency, and scalability, it challenges traditional notions of service quality rooted in human interaction. This viewpoint explores the emerging concept of tech-augmented hospitality, where AI and human employees co-create guest experiences. The paper highlights key research directions for reconceptualizing service quality in the era of AI-enhanced hospitality. It argues for the development of new evaluative frameworks that encompass hybrid service models, cultural adaptability, inclusivity, and AI literacy.


Establishing A Marketing Agency – Assignment/ Collaborative Project, Feygens Saint-Joy Jr Sep 2025

Establishing A Marketing Agency – Assignment/ Collaborative Project, Feygens Saint-Joy Jr

Open Educational Resources

This project guides student teams through the process of establishing a fully developed advertising or promotions agency, mirroring real-world industry structures and practices. Teams will collaboratively define their agency’s identity by selecting a strategic focus, crafting a mission statement, choosing a name, and outlining roles, hierarchy, and services. The assignment emphasizes experiential learning through the creation of an organizational chart, the development of compensation models, and decisions regarding external facilitators such as freelancers or consultants. Students engage with multimodal resources, including videos, visuals, and templates, to support comprehension, creativity, and accessibility. Final submissions may take the form of a written …


4th Sbs International Conference 2025: Transforming Business For People And Planet, School Of Business Studies (Sbs) Jun 2025

4th Sbs International Conference 2025: Transforming Business For People And Planet, School Of Business Studies (Sbs)

Conference Proceedings

The IBA-SBS International Conference (IBA-SBSIC) brings together scholars, professionals, and policymakers from around the world, providing a platform for learning, collaboration, and cutting-edge research. As we enter the 4th edition in 2025, the conference embraces the theme "Transforming Business for People and Planet."

The business landscape is evolving rapidly, with companies increasingly held accountable for their environmental footprint, ethical responsibilities, and social impact. Governments, regulators, and consumers now demand responsible business practices that align with sustainability and long-term financial resilience. Sustainability is no longer a choice—it is a necessity. Global movements toward climate action, social equity, and responsible governance are …


Promotions And Themes: An Empirical Analysis Of Attendance Factors In The National Women's Soccer League, Lena Gunn, Alexander Traugutt Jun 2025

Promotions And Themes: An Empirical Analysis Of Attendance Factors In The National Women's Soccer League, Lena Gunn, Alexander Traugutt

Journal of Applied Sport Management

The National Women's Soccer League (NWSL) has experienced significant growth, making it crucial to understand attendance drivers at matches. This study evaluated the impact of themed events and promotions on attendance during the 2023 NWSL season. Using data from all regular-season home matches (N = 167), an OLS regression analyzed how various factors influenced attendance measured as a percentage of stadium capacity. Results revealed that themed events significantly increased attendance, while traditional promotions showed a positive but non-significant effect. External factors including post-World Cup timing, visiting team marquee players, and market demographics also significantly influenced attendance. These findings provide actionable …


Seattle's New Edition, Kyle Gray Jun 2025

Seattle's New Edition, Kyle Gray

Graphic Communication

My project is to create and develop the branding of the NBA's newest franchise: The Seattle Grunge. Grunge is a genre of alternative rock that emerged in the mid-1980s particularly in the city of Seattle. With my team, I am looking for seamless cohesion with other logos in the Association while establishing an emotional connection between the fanbase and its city. The project will consist of a complete creation of the team’s logo/branding, court, 3 jersey designs (home/away/city connect), merchandise, season ticket packaging, and a full marketing report (team logo exposure/connection to the city).


The Competitive Advantage Of Storytelling, Jennifer V. Carroll Jun 2025

The Competitive Advantage Of Storytelling, Jennifer V. Carroll

University Honors Theses

Ava Roasteria Company, a family-owned coffee business in Washington County, Oregon, faces the challenge of expanding in a saturated market. Despite a compelling origin story rooted in environmental remediation and community revitalization, Ava has not utilized this narrative in its branding. This capstone project applied strategic business and marketing frameworks to identify narrative storytelling as a key competitive advantage. Research shows that authentic, narrative origin stories of small businesses that align with stakeholder's values and beliefs can foster emotional connection, loyalty, and brand differentiation. Ava's history and alignment with the Portland culture of sustainability and social responsibility is an untapped …


Enhancing Consumer Trust In Displayed Information Through Digital Price Tags In Retail Marketing, Mark Yi-Cheon Yim, Sukki Yoon May 2025

Enhancing Consumer Trust In Displayed Information Through Digital Price Tags In Retail Marketing, Mark Yi-Cheon Yim, Sukki Yoon

Marketing Department Faculty Journal Articles

Although digital price tags have been widely adopted in many brick-and-mortar retailers, our understanding of their optimal use remains limited. Considering their ability to easily update prices and promotional messages remotely, concerns have emerged regarding consumer trust in the displayed information. This study examines the role of digital price tags in retail marketing, with a particular focus on their effectiveness in building consumer trust in displayed information. To explore this, three online experiments are conducted to investigate strategies for enhancing consumer trust in the use of digital price tags. Studies 1a and 1 b provide evidence that digital price tags …


The Algorithm Of Inclusion: Homonationalism, Queer Advocacy, And Digital Marketing Of Un Ecosoc Ingos And Indian Ngos, Dewansh Chauhan May 2025

The Algorithm Of Inclusion: Homonationalism, Queer Advocacy, And Digital Marketing Of Un Ecosoc Ingos And Indian Ngos, Dewansh Chauhan

Master's Theses

Advocacy organizations have increasingly turned to social media as digital platforms become integral to contemporary activism, shaping public discourse and securing institutional legitimacy. This thesis examines the organizational communication of organizations that support marginalized sexualities within a neoliberal and homonationalist context. Employing Critical Content Analysis (CCA), the study analyzes a representative sample of 200 Instagram posts from 2024, comparing two international NGOs with ECOSOC status at the UN (Outright International and ILGA) and two national NGOs in India (Humsafar Trust and Naz Foundation). The findings reveal how homonationalist tendencies may manifest at the intersection of engagement metrics, identity-centric rhetoric, brand …


No Turning Back? Examining The Rise Of Short-Form Content In Post-Covid Marketing For Gen-Z And Gen Alpha, Collin Blackford, Mitchell Hamilton May 2025

No Turning Back? Examining The Rise Of Short-Form Content In Post-Covid Marketing For Gen-Z And Gen Alpha, Collin Blackford, Mitchell Hamilton

Honors Thesis

Over the past 10 years, the world has seen a massive increase in the use of social media, specifically with the younger audiences of Gen-Z and Gen Alpha. When the Covid-19 Pandemic rocked the world in early 2020, many of these young generations were forced into their homes, with social media being a main source of communication with their peers. Coupled with a rise of short-form content like TikTok, Instagram Reels, and Youtube Shorts, and social media content was now more widespread than ever. Due to this the digital marketing landscape has been drastically changed, with attention spans getting shorter …


Sound Of The Circuit: Ferrari X Spotify’S Sponsorship Strategy To Engage The U.S. Formula 1 Market, Gabrielle Vullings May 2025

Sound Of The Circuit: Ferrari X Spotify’S Sponsorship Strategy To Engage The U.S. Formula 1 Market, Gabrielle Vullings

Honors College Theses

This thesis explores the effectiveness of cross-industry partnerships as a strategic marketing tool through the case study of Spotify and Ferrari Formula 1’s collaboration, Sound of the Circuit. The central research question investigates how such a partnership can expand Formula 1’s reach within the U.S. market, particularly among millennial and Gen Z audiences. With growing interest in Formula 1 driven by cultural phenomena such as Netflix’s Drive to Survive, and the continued dominance of Spotify in youth-centered audio streaming, this thesis examines how these two global brands can align to engage a shared audience and generate mutual commercial value. Using …


Reap What You Sow: Using Historic Enrollment Data To Strategically Recruit Students, Hayden Cherry May 2025

Reap What You Sow: Using Historic Enrollment Data To Strategically Recruit Students, Hayden Cherry

Honors Theses

As the higher education landscape continues to become more competitive, adapting our marketing strategies to affordably recruit students will be imperative to maintaining both relevance and financial stability. Research has predicted an increase in tension as institutions weather the enrollment cliff, a period characterized by a steep decline in the number of college-age students in the United States. While this research is useful in informing our outlook in the coming years, there is little research surrounding the most efficacious methods for recruiting college students. Using data from Mississippi State University's Office of Institutional Research and Effectiveness on student status and …


Corporate Partnerships: The Heartbeat Of An Organization, Turner J. Symancyk May 2025

Corporate Partnerships: The Heartbeat Of An Organization, Turner J. Symancyk

Marketing Undergraduate Honors Theses

A deep-dive into the world of Corporate Partnerships for large sporting events. This thesis includes day-to-day responsibilities and takeaways from a ten-week internship with the 2024 Men's Basketball Final Four event.


Rome Wasn’T Marketed In A Day, Hayden Brown May 2025

Rome Wasn’T Marketed In A Day, Hayden Brown

Marketing Undergraduate Honors Theses

This thesis explores the topics of cultural branding, consumer behavior, and tourism marketing in Rome, Italy, based firsthand experiences during a summer study abroad program. By looking at how companies, brands, and places market themselves in Rome, brands in the United States can apply the same concepts and strategies that work in a global setting. This study highlights key differences between U.S. and Italian approaches to marketing tactics and insight into why these strategies work so well in Rome. Marketing is a way for brands to build emotional connections with consumers, and companies in Rome have mastered these connections with …


Navigating Local Values And External Strategies: Marketing And Development At Mayflower Bocawina National Park, Sophia E. Citro May 2025

Navigating Local Values And External Strategies: Marketing And Development At Mayflower Bocawina National Park, Sophia E. Citro

Economics Undergraduate Honors Theses

This thesis explores the cultural and operational disconnect encountered while developing a marketing strategy for Mayflower Bocawina National Park (MBNP) in Belize. During a summer internship, my partner and I aimed to enhance MBNP’s visibility through targeted marketing initiatives, including website updates, promotional materials, and partnership proposals. However, our efforts revealed a deeper tension between external marketing objectives and the park staff’s prioritization of authenticity and experiential promotion. Through firsthand experience and reflection, this paper analyzes the challenges of aligning development strategies with local values, emphasizing the critical role of community engagement, cultural pride, and participatory planning in sustainable tourism …


Assessing The Implicit Prices Of Health And Wellness Product Attributes In Pet Food: A Hedonic Analysis Approach, Lonnie Hobbs Jr., Andrew Anderson May 2025

Assessing The Implicit Prices Of Health And Wellness Product Attributes In Pet Food: A Hedonic Analysis Approach, Lonnie Hobbs Jr., Andrew Anderson

Agricultural Economics and Agribusiness Faculty Publications and Presentations

Here we examine product attributes present in dry dog food to show there exist potential price premiums and discounts associated with health and wellness attributes in dry dog food. The findings indicate price premiums are associated with attributes related to digestion and allergy care. Pricing discounts are found to be associated with immune support and dental attributes. The results of this study are anticipated to be a starting point for more sophisticated and dynamic analysis of pricing and willingness-to-pay studies in the pet food industry.


Beyond The Label: Unveiling Greenwashing Impacts On Consumer Purchasing In Sunscreen Packaging, Kailee Ransom Apr 2025

Beyond The Label: Unveiling Greenwashing Impacts On Consumer Purchasing In Sunscreen Packaging, Kailee Ransom

Honors Projects

The purpose of this research project is to unveil how the use of greenwashing tactics in marketing can influence a consumer’s actions and purchasing behavior in regard to sunscreen product packaging. It aims to uncover whether environmentally charged language or imagery (or both) on a product has an impact on a consumer’s willingness to purchase the product and their perceptions of the product’s health for their body and the environment. Additionally, are certain demographic profiles - considering a consumer’s age, income level or education level - more inclined to have a positive perception of “environmentally-friendly” sunscreen products?

To answer these …


Measuring Exposure Through Targeted Ads, Sarah Bazell Apr 2025

Measuring Exposure Through Targeted Ads, Sarah Bazell

Honors Projects

This study investigates the effectiveness of targeted digital advertising strategies for Company X, a performance motorsports fuel brand. With the goal of optimizing engagement and improving budget allocation, four distinct ad campaigns were developed and tested on Facebook and Instagram: brand awareness, product education, dealer locator promotion, and lifestyle merchandise promotion. Each campaign was evaluated based on reach, impressions, cost per result, and conversion rates. Descriptive statistics revealed significant differences in engagement rates across campaigns, with video-based, emotionally driven ads outperforming static formats. A one-way ANOVA indicated no significant difference in reach across campaigns but confirmed significant differences in spending …


Toledo Private High Schools: An Analysis Of Marketing Strategies, Tegan Ruttencutter Apr 2025

Toledo Private High Schools: An Analysis Of Marketing Strategies, Tegan Ruttencutter

Honors Projects

Having a better understanding of private education is vital in a country where research on private schools outside of school choice literature is limited. This research aims to gain a deeper understanding of the marketing strategies employed by Toledo private high schools, thereby enhancing our comprehension of the local education market and its broader implications. This study will delve into the websites of three prominent Toledo private high schools: one Catholic, one Christian/Religious, and one secular school. To better understand these websites and schools, marketing and education-related literature regarding marketing strategies and private education is reviewed. Additionally, to better understand …


Capturing Tradition: The Business, Branding, And Personal Identity Of Senior Portraits In The Modern South, Xenia R. Minton Apr 2025

Capturing Tradition: The Business, Branding, And Personal Identity Of Senior Portraits In The Modern South, Xenia R. Minton

Honors Theses

The rise of college students starting photography businesses, particularly in graduation portraits, has transformed the creative and entrepreneurial landscape in the South. This thesis explores the senior portrait culture at the University of Mississippi, analyzing its rapid growth through the perspectives of photographers and academic experts in Southern Studies. Grounded in eight years of experience as a photographer, this study examines the evolution of the industry, business strategies, and cultural significance. Through interviews with seasoned senior portrait photographers and Southern Studies professors, this research investigates how regional traditions, social media, and consumer expectations have shaped the profession. By analyzing these …


¿Cuánto Cumplir Y Cómo Comunicarlo? Estrategias Empresariales Del Cumplimiento Del Hábeas Data Y Marketing De La Privacidad En Argentina Frente A La Evolución Global De Los Regímenes Regulatorios, Sebastian Pallais-Aks Apr 2025

¿Cuánto Cumplir Y Cómo Comunicarlo? Estrategias Empresariales Del Cumplimiento Del Hábeas Data Y Marketing De La Privacidad En Argentina Frente A La Evolución Global De Los Regímenes Regulatorios, Sebastian Pallais-Aks

Argentina: Social Movements and Human Rights

Con la introducción del hábeas data en la constitución de 1994 y la posterior aprobación de la ley 25.326 en 2000, Argentina se colocó a la vanguardia mundial en legislación de protección de datos personales. Esta normativa reconoce la privacidad de datos personales como un derecho humano, garantizando a los individuos derechos fundamentales de acceso y control sobre su información. Sin embargo, durante las siguientes décadas, hubo cambios enormes en la capacidad y el uso de tecnologías digitales, que alteraron drásticamente la relación entre las personas y la tecnología. En respuesta a esta nueva realidad, varios países aprobaron leyes de …


Exploring Green Practices, Opportunities And Challenges Facing Tourism And Hospitality Industry For Sustainable Future In Rwanda, Paul Okumu Apr 2025

Exploring Green Practices, Opportunities And Challenges Facing Tourism And Hospitality Industry For Sustainable Future In Rwanda, Paul Okumu

Journal of Global Hospitality and Tourism

This article examines the complexities surrounding green tourism practices in the global context with particular emphasis on Rwanda as a case study area. This article explores the opportunities presented to stakeholders and the challenges faced in achieving a sustainable future in tourism and hospitality consumption. The study pays keen interest to understanding the interaction between environmental conservation efforts, socio-economic development, and tourism sustainability. Thorough comprehensive literature review, key concepts and theoretical frameworks of green tourism are explored, laying the foundation for the analysis of previous studies on green tourism evolution globally and in developing countries. The study identifies factors influencing …


The Emergence Of Artificial Intelligence-Driven Reservation Services Analyzed Through Push-Pull-Mooring Theory And Their Potential To Enhance Tourism Experiences, Dimitra Skandali, Muhammad Ali Raza Apr 2025

The Emergence Of Artificial Intelligence-Driven Reservation Services Analyzed Through Push-Pull-Mooring Theory And Their Potential To Enhance Tourism Experiences, Dimitra Skandali, Muhammad Ali Raza

Journal of Global Hospitality and Tourism

Artificial intelligence-based bath bed reservation services signify a novel evaluation of consumer behavior in densely populated tourist destinations. The phenomenon of overcrowded beaches, particularly during the peak summer months at well-known public beaches in Europe, has increased demand during rush hours. The research aims to clarify the key factors that influence the use of these applications, primarily on mobile phones, by applying the Push-Pull-Mooring Theory, in addition to identifying the primary causes of the high demand and the importance of staying close to the shore when sunbathing. The study emphasizes the impact of perceived risk and enjoyment on user behavior, …


Measuring Social Capital In Tourism Operation And Its Influences On Peoples’ Involvement, Kalimuththu Shanmuganathan, Nalin Abeysekera, L.P.S. Gamini, Lalith Chandralal Apr 2025

Measuring Social Capital In Tourism Operation And Its Influences On Peoples’ Involvement, Kalimuththu Shanmuganathan, Nalin Abeysekera, L.P.S. Gamini, Lalith Chandralal

Journal of Global Hospitality and Tourism

This study developed a reliable scale for measuring Social Capital in the context of tourism operations and examines its influences on Peoples' Involvement. The quantitative research method was employed, and the five stages of data purification processes were performed: identification of dimensions and indicators, item-to-total correlation, and explorative factor analysis, confirmatory factor analysis, and the structural equation model. The study identifies four dimensional scales of social capital across 13 indicators: bonding social capital, social bridging capital, social linking capital, and social harmless capital, and confirms that social capital has a significant influence on peoples' involvement. As the first effort at …


The Interplay Of Website Characteristics, Attitude, And Booking Intentions For Different Hotel Websites: A Theory Of Reasoned Action Perspective, Atefeh Charmchian Langroudi, Imran Rahman, Maryam Charmchian Langroudi, John Stephan, Parisa Mohammadi Apr 2025

The Interplay Of Website Characteristics, Attitude, And Booking Intentions For Different Hotel Websites: A Theory Of Reasoned Action Perspective, Atefeh Charmchian Langroudi, Imran Rahman, Maryam Charmchian Langroudi, John Stephan, Parisa Mohammadi

Journal of Global Hospitality and Tourism

Using the theory of reasoned action as the underlying theoretical foundation, this study examines the direct effects of compatibility, perceived usefulness, communicability, perceived risk, and perceived playfulness on attitudes toward online booking and the indirect effects of these variables on consumers’ intention to use three different online hotel booking channels - independent hotel websites, chain hotel websites, and third-party hotel websites. Additionally, this study tests the direct effect of attitude towards online booking on consumers’ intention to use the three online booking channels. Collected data from 638 participants via Amazon M-Turk was analyzed using partial least squares based structural equation …


Art Meets Commerce: How Exhibitions Shape Visitor Behavior In Tourism Shopping Centers, Xi Wang, Rui Ma, Lan Yang, Jie Zheng Apr 2025

Art Meets Commerce: How Exhibitions Shape Visitor Behavior In Tourism Shopping Centers, Xi Wang, Rui Ma, Lan Yang, Jie Zheng

Journal of Global Hospitality and Tourism

Serving as prominent leisure and entertainment platforms, tourism shopping malls have evolved their appeal by integrating art exhibition centers, thus magnifying the retail ambiance. This study dived into the correlation between the incorporation of these art centers within tourism shopping environments and the subsequent consumer propensity to visit, encompassing a meticulous evaluation of both the art exhibits attributes and art exhibition center attributes. Utilizing the technique of structural equation modeling for the analysis, this research unraveled various aspects of this interplay with 437 surveys from art exhibition customers in shopping malls. It was found that all the examined factors, with …


Exploring Strategies And Innovations In Airline Profitability Assessment: The Role Of Artificial Intelligence, Elif Degirmenci Apr 2025

Exploring Strategies And Innovations In Airline Profitability Assessment: The Role Of Artificial Intelligence, Elif Degirmenci

Journal of Global Hospitality and Tourism

The airline industry's profitability assessment remains a complex yet critical aspect of strategic decision-making, spanning from hub profitability to individual flight performance. This paper explores the diverse methodologies and challenges involved in evaluating both line and network profitability, emphasizing the need for innovative approaches in reconciling variable costs associated with aircraft types and route assignments. Traditional methods are juxtaposed with innovative concepts like the Blended Aircraft Cost model, offering insights into enhancing market route profitability. Additionally, advanced methodologies such as horizontal and vertical methods are discussed, alongside the role of artificial intelligence in revolutionizing real-time profitability analysis. Through a comprehensive …


Experience Accounting To Improve Strategic Decision-Making In A Rural Resort: Application Case Report, Mats Carlbäck, Ganna V. Demydyuk Apr 2025

Experience Accounting To Improve Strategic Decision-Making In A Rural Resort: Application Case Report, Mats Carlbäck, Ganna V. Demydyuk

Journal of Global Hospitality and Tourism

This report explores the application of Experience Accounting (EA) to enhance strategic decision making in a rural resort, focusing on improving profitability through customer-centric financial management. This study addresses the challenges faced by small- and medium-sized enterprises (SMEs) in the hospitality industry, particularly the lack of tailored information systems for effective decision-making. By integrating the Resource-Based View (RBV) and the stimulus-organism-response (S-O-R) paradigm, EA aligns cost accounting with customer-perceived value, optimizing resource allocation to enhance customer experience and willingness to pay. The case study of a rural upmarket resort demonstrates the practical implementation of EA, revealing insights into resource consumption …