ABSTRACT
Due to the risk of COVID-19, the 2020 Tokyo Olympic Games were staged without spectators for the first time in modern Olympic history. Health risks, including pandemics such as COVID-19 and SARS, have caused a serious concern for event participants, stakeholders, and tourists. While seeking information on risks posed by particular destinations is an essential step when making travel decisions, especially during a pandemic, there is limited sport tourism research that scrutinized the relationship between prospective travellers' health risk perceptions in the specific context of COVID-19. This article examines the relationship between prospective spectators' risk perception toward COVID-19 and their information-seeking about the virus, with a specific focus on the moderating effect of spectators' risk-taking tendency in the context of their intention to attend the Games. The study involved a survey of 240 South Korean and 286 American prospective spectators. Prospective spectators perceived COVID-19 as a source of severe risk, significantly decreasing their intention to travel to the destination. This study found positive associations between COVID-19 risk perception and information-seeking and between information-seeking and intent to attend. The results imply that information-seeking regarding the pandemic in the host region is an important predictor of prospective spectators' attendance because seeking information demonstrates an intention to attend despite a perception of high risk. Furthermore, this paper makes a cross-national comparison of the implications of the moderating role of an individual's risk-taking tendency. © 2023 Informa UK Limited, trading as Taylor & Francis Group.
ABSTRACT
Purpose: This research aims to determine the impact of the CEO's risk-taking tendencies and the transformational leadership style on the use of the management accounting system information, as well as the mediating impact of product creativeness and organizational citizenship behavior in this context. It also provides empirical evidence from Vietnamese enterprises. Design/methodology/approach: The current research was conducted using quantitative methods. It was conducted during the ongoing Covid-19 pandemic in Vietnam. The study population is represented by all of the Vietnamese enterprises listed on stock exchanges. Therefore, an online email questionnaire was used for data collection. Specifically, 670 emails were sent to CEOs and 146 complete responses were collected (21.79% rate). Findings: By using the partial least squares structural equation modeling (PLS-SEM), the study results show that the CEO's risk-taking tendencies and transformational leadership style have a significant positive effect on the use of the management accounting system information. Additionally, product creativeness mediates the relationship between the CEO's risk-taking tendency, and the use of the management accounting system information. Also, organizational citizenship behavior mediates the relationship between transformational leadership style and the use of the management accounting system information. Research limitations/implications: Despite attempts to overcome by GDP contribution ratio, convenience sampling tends to cause common method bias. Furthermore, small sample sizes can lead to heterogeneity and unstable estimates of the parameter. Causality issues may also arise because the model has no control variables. Therefore, later studies should take the necessary additional steps when sampling to stay consistent with the study population, possibly conducting surveys in several batches to determine the correlation between changes in variables, and allowing the ability to discover and add any necessary control variables. Originality/value: This research acts as a bridge between management and management accounting, confirming the importance of this combination when efficiently using the management accounting system. © 2023, Emerald Publishing Limited.