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The purpose of this paper is to map the service quality (SQ) of Airbnb, to provide additional insight for such top player of short-stay accommodation in the sharing economy context.

A mixed-method approach is used in two phases. In the qualitative phase, 112,138 online review comments of Airbnb guests were analyzed to generate the service attributes. In the quantitative phase, an online survey (n = 814) was conducted to calculate the performance and importance values of extracted attributes to plot them in an Importance-Performance Analysis (IPA) matrix.

A holistic image of the Airbnb extracted service attributes was presented through the IPA plot. Four types of SQ strategies were proposed, considering the actions priority. “Price reasonability” was the most important service attribute of Airbnb for guests, whereas “Check-in flexibility” was the best performed one.

The results shed light on the most relevant SQ attributes of Airbnb and proposed suitable strategies that can prioritize relevant stakeholders’ actions and decisions. The study significantly contributes to all decision makers involved in the short-stay accommodation sharing industry to further understand and develop SQ.

This research, using a comprehensive hybrid method, opens a lens to see more clearly the positioning of different attributes of Airbnb service from importance and performance viewpoints. As a contribution, the SQ of Airbnb was mapped by conducting an IPA for the first time in the literature.

The purpose of this paper is to extend research on boundary making and breaking through alternative football clubs. These entities have borne out of the disappointment caused by the neoliberal turn of the football industry, which excluded traditional fans from being active actors and therefore call for study and generalization of specific forms of alternative accountability.

The study looks at emerging trends in the accounting and sport literature by drawing on two concepts that emerged in critical scholarship: critical performativity and critical dialogical accountability, with the aim of better understanding how these elements are developed and shaped within an alternative form of football organization. The focus on Football Club United of Manchester drives the ethnographic approach with data collected via participant observation, field-notes, documental analysis and semi-structured interviews.

The research shows that the pillars of the club's ethos, pushing its critical performative interventions toward setting new boundaries, are democratic governance and accountability, favoring participation and inclusion, and strictly linked to this, a responsibility to local communities. However, the study also highlights the difficulties of maintaining these boundaries when core values are threatened by degeneration.

The study makes a novel contribution to the field of accounting and sport, showing how an alternative football club adopts inclusive accountability systems that go beyond mainstream neoliberal practices. Such an inclusive approach can stimulate critical performativity, moving away from means-end rationality.

Can sustainability disclosures be a tool for executing image restoration strategies after corporate manslaughter? This is the question explored in this study of Costa Crociere's sustainability reports after the Concordia disaster.

Merging traditional textual content analysis with visual analysis and supported by machine learning tools, this is a predominantly qualitative study framed by legitimacy theory, image restoration theory and impression management.

Costa Crociere's voluntary sustainability reporting is strongly influenced by a mix of text and visual signals that distract readers' attention from the disaster. A “nothing really happened” communication strategy pervades the disclosures, with the only rational motivation being to change perceptions and erase memories of this tragic and avoidable event.

Although the analysis covered multiple sources of corporate information, media coverage was not one of them. A more in-depth exploration of sustainability reporting in the cruise industry, including evidence of similar cases, to test impression management theory would be a worthwhile avenue for future research.

While Costa Crociere technically followed the customary guidelines of disclosing human resource impacts, there was almost no acknowledgement of the people involved in the accident. Costa Concierevastly understated their responsibility for the accident, did not apologize, and conveyed very little remorse. The majority of disclosures centred on disaster recovery management.

The authors discuss why and how a company can overcome a legitimacy threat by completely freezing its voluntary sustainability reporting, and the authors show how a company can restore its image by minimizing specific aspects of an accident and shifting attention from the human victims to corporate operations. Incorporating image recognition driven by AI models and combining the results with narrative disclosures contributes an innovative and original analysis technique to the field of impression management. In addition, this research also contributes to our knowledge on the cruise industry – a sector currently under scrutiny for its ethical, social and environmental practices.

Nowadays, social and environmental reporting is approached in different ways, paths and fields by either large-, small-, or medium-sized enterprises (SMEs). However, as demonstrated by previous scholars, SMEs have been critically discussed because they provide lack of proper sustainability disclosure. The fact that the predominant approach of SMEs toward social responsibility is often “sunken” and not “explicit” can drive the lack of disclosure. Furthermore, unstructured communication practices create difficulties in measuring and reporting the sustainability reporting phenomenon in SMEs. The aim of our study is to shed light on the activity of SMEs’ sustainability reporting and disclosure, specifically, by addressing the variables that influence the choice of the guidelines used to prepare sustainability reports.

The research has been carried out by using qualitative and quantitative methodologies. The empirical evidence is based on all the Italian companies, mostly SMEs, that were certified in 2011 as having adopted both environmental (i.e., ISO14001 or EMAS) and social (i.e., SA8000) management systems. A multivariate linear regression model has been developed to address the influence of several variables (i.e., financial performance, size, time after achievement of the certifications, group/conglomerate control, etc.) on the guidelines’ choice for preparing sustainability reports.

Our findings demonstrate that SMEs prefer to use simple guidelines such as those guidelines that are mandatory under management system certifications. However, the sustainability disclosure driven by the adoption of international guidelines may be more complex if the SME is controlled within a group of companies or if a significant amount of time has passed since the certification date. As such, we developed a taxonomy of their different behavioral drivers according to a legitimacy theory approach.

At this stage, our study didn’t focus on the contents’ quality of the disclosure and reporting practices adopted by SMEs, which is obviously a worthwhile and important area for further research. Furthermore, the analysis took into account the impact of a number of easily accessible variables; therefore, it can be extended to investigate the effect on disclosure of other relevant variables (i.e., nature of the board of directors, age, and industrial sector in which the company operates) as well as contexts prevailing in other countries.

The study represents an important contribution for understanding how and why managers might use externally focused disclosure on social and environmental issues to benefit the company’s legitimacy.

Our study provides interesting insights for policy makers who require social or environmental certification when calling for tenders or specific EU contracts, in order to put aside the “brand” or “symbol” and really focus on the disclosed practices.

Previous studies have provided only a few evidence about reporting practices and related influencing features of SMEs’ sustainability actions. As such, the study wishes to make a significant contribution to the existing literature on Corporate Social Responsibility (CSR) by providing relevant insights about the factors which influence the guidelines used by SMEs in preparing their sustainability reports.

The purpose of this study is to provide a rigorous and holistic analysis of the main features of the Japanese accounting environment. It also raises issues related to the adoption of International Financial Reporting Standards (IFRS) in Japan.

For the purpose of investigating the Japanese accounting system, this study applies the accounting ecology framework developed by Gernon and Wallace (1995) and provides a content analysis of relevant meetings of the Business Accounting Council of Japan.

The findings of this study provide evidence that it would be problematic to require the adoption of IFRS for all listed companies in Japan. The main reason for this is that the Japanese policymakers and standard-setting bodies follow two objectives: enhancing the international comparability of financial reporting and maintaining institutional complementarity between financial reporting and other infrastructures such as accounting-related laws.

This study is relevant for accounting researchers and professionals with an interest in Japanese accounting practices. It is also useful for the International Accounting Standards Board and representatives of countries planning to adopt IFRS in the future.

The findings of this study show that contextual issues such as social, organizational and professional environments cannot be ignored in the adoption of IFRS in Japan.

The aim of this paper is to present the results of a study examining the role played by academic entrepreneurs in science‐based companies grown in university incubators. The authors aim to address whether the presence of academic entrepreneurs improves economic and financial performances. Moreover, the authors aim to verify whether different levels of involvement of academic entrepreneurs (i.e. shareholder, member of board of director) can contribute to different levels of financial performance.

The research was carried out on a sample of science‐based companies originating predominantly from Northern Italy, which had graduated from the Turin Polytechnic Incubator, called I3P. Data about the presence of academic entrepreneurs were obtained by interviewing the Incubator's CEO, while companies' financial performance was assessed by financial ratios analysis. A multiple linear regression model was developed to test the relationship between presence of academic entrepreneurs and financial performance, while controlling for the life cycle stage and the industry of the companies.

The results of the statistical analysis show that there is a negative relationship between the presence of academic entrepreneurs and the overall financial performance of the incubator's graduated companies. However, there is a positive relationship between a deep involvement of academic entrepreneurs (acting both as shareholders and as directors) and financial performance.

Given the current debate about the different conditions under which university involvement provides advantages or disadvantages for newly created firms, this study provides empirical evidence about the presence and the role played by academic entrepreneurs on science‐based companies by focusing on their financial outcomes. Also, little literature has addressed the performance of academic ventures after their graduation from incubators, and as such, the evidence is based on the performance after the companies' graduation from the incubator.