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Despite the widespread use and application of resilience, much uncertainty about the conceptualization and operationalization in the context of tourism destinations still exists. The purpose of this paper is to provide a conceptual elaboration on destination resilience and to introduce a model for an improved understanding of the concept.

Taking a conceptual research approach, this paper seeks to untangle the fuzziness surrounding the destination and resilience concept by providing a new interpretation that synthesizes theories and concepts from various academic disciplines. It analyses the current debate to derive theoretic baselines and conceptual elements that subsequently inform the development of a new “Destination Resilience Model”.

The contribution advances the debate by proposing three key themes for future resilience conceptualizations: (1) the value of an actor-centered and agency-based resilience perspective; (2) the importance of the dynamic nature of resilience and the (mis)use of measurement approaches; (3) the adoption of a dualistic resilience perspective distinguishing specified and general resilience. Building on these propositions, we introduce a conceptual model that innovatively links elements central to the concepts of destination and risk and combines different narratives of resilience.

The contribution advances the debate surrounding destination resilience by critically examining the conceptualization and operationalization of destination resilience within previous research and by subsequently proposing a “Destination Resilience Model” that picks up central element of the three new frontiers identified in the conceptually driven review. The innovative integration strengthens the comprehension of the resilience concept at destination level and supports building future capacities to manage immediate adverse impacts as well as novel and systemic risks.

The purpose of this paper is to introduce a methodology to evaluate sovereign risk. Hereby, a value-based approach using different market measures is introduced.

This study’s approach aims to provide a value-based assessment of sovereign risk, combining market measures from government bond, credit derivatives and other markets as well as economic indicators.

The study finds that the assessment of sovereign risk is only possible when using information from different markets and adjusting according to the information included in these measures. Combining both market-based and economic information leads to a value-based evaluation of sovereign risk.

The practical implications are given for any institution with sovereign risk on their asset side. In fact, part of this research was done for the German Actuarial Foundation which uses the recommendations of this paper for the insurance industry.

The study’s approach is novel because it is the first to include several market-based and economic measures of a sovereign and combines it into a value-based assessment.

In developing countries, how risk management technologies influence management accounting and control (MAC) practices is under-researched. By drawing on insights from institutional studies, this study aims to examine the multiple institutional pressures surrounding an entity and influencing its risk-based management control (RBC) system – that is, how RBC appears in an emerging market attributed to institutional multiplicity.

The authors used qualitative case study research methods to collect empirical evidence from a privately owned Egyptian insurance company.

The authors observed that in the transformation to risk-based controls, especially in socio-political settings such as Egypt, changes in MAC systems were consistent with the shifts in the institutional context. Along with changes in the institutional environment, the case company sought to configure its MAC system to be more risk-based to achieve its strategic goals effectively and maintain its sustainability.

This research provides a fuller view of risk-based management controls based on the social, professional and political perspectives central to the examined institutional environment. Moreover, unlike early studies that reported resistance to RBC, this case reveals the institutional dynamics contributing to the successful implementation of RBC in an emerging market.

The COVID-19 pandemic forced many employees to work from home, resulting in new demands that might cause older workers to reevaluate their retirement decisions. Building on the extended Job Demands-Resources model, which explains work-related outcomes in times of crisis, this study investigated the change in older workers’ intention to continue working during COVID-19 and the role of ICT-related strain and social support during teleworking.

A two-wave longitudinal study was conducted among 1,406 older workers (i.e. 50 years or older). Data were collected before the COVID-19 pandemic (2019: T1) and during the pandemic (2021: T2). In total, 967 older workers completed the survey at both waves.

Older workers’ nearing retirement experienced a decline in intentions to continue working during the pandemic, while intentions of older workers further away from their retirement increased. At T2, the negative relationship between telework intensity and the intention to continue working was mediated by ICT-related strain. Perceived social support at work seems to buffer the negative impact of telework intensity on ICT-related strain.

This study provides valuable insights into factors that may stimulate older workers' workforce participation by investigating effects of ICT-related strain and social support during telework. Organizations can implement interventions that enhance job resources and reduce job demands during telework to help mitigate ICT-related strain and postpone retirement.

The research aims to investigate consumer decision‐making strategies using quantitative and qualitative methods. Two decision theories are contrasted: neoclassical theory proposes compensatory and optimising strategies with complete information, whilst bounded rationality theory suggests simplified and non‐compensatory strategies. The research assesses whether these theories will explain consumers' decision‐making strategies when completing a survey, and the extent to which qualitative and quantitative methods provide convergent validity of the explanations.

A computer‐based choice survey was administered to university students and staff. The choice task was to select a preferred potato from sets of potatoes with different attributes. Information for each attribute was initially hidden by a “card”; respondents had to reveal the information by clicking on the card with the computer mouse. The survey recorded the order of mouse clicks, providing quantitative data on decision strategies. Some respondents were also interviewed about their decision processes, which provided qualitative data on strategies.

Respondents left over one‐fifth of the cards unopened. Interview findings confirmed that respondents generally did not obtain all available information and used simplified strategies. The qualitative data were generally validated by the quantitative data and provided improved descriptions of decision strategies.

Some qualitative data can not be verified with quantitative data, and the convenience sample of university students and staff may limit the generalisability of the findings.

The paper suggests that consumers may not use all available information when making choices. The neoclassical assumption of full information may therefore not hold. It also indicates that probing decision strategies with qualitative questioning provides accurate data and better details than could be obtained quantitatively.