ABSTRACT
COVID-19 has posed a massive challenge for destination marketers to restore safety perceptions among tourists after the onslaught of the pandemic. The objective of the current study is to develop an integrated model linking social and technical elements via socio-technical theory helping in theory development and tourism recovery. Destination marketing researchers agree on the importance of STTs to restore faith among tourists However, there is a lack of theory in the studies related to tourism recovery. Socio-technical theory, which attributes the interdependence of technical systems and social systems for maximizing organizational productivity is used by the current study to help understand the tourism recovery process. This study uses the elements of socio-technical theory in a structural equation model (SEM) to help destination marketers better understand the effect of technology in attaining tourism recovery. Based on self-selection sampling, we collected the data via a web survey from makemytrip.com, the modeling in this study was done via variance-based structural equation modeling. The study results demonstrate a strong effect of Smart Tourism Technologies (STTs) in reducing the impact of pandemics on tourists' perceptions. © 2023 Taylor & Francis Group, LLC.
ABSTRACT
PurposeThis paper aims to present a preliminary exploration of the intersections between the accounting and information systems (IS) disciplines. Using the illustrative example of the COVIDSafe app, released by the Australian federal government in response to the "wicked problem” of COVID-19, we demonstrate the value of interdisciplinarity to broaden the boundaries of accounting beyond a technical orientation to encompass social and moral considerations.Design/methodology/approachWe apply a high-level view of socio-technical theory derived from the IS discipline by using a close-reading method of publicly available media and federal government sources related to the COVIDSafe app collected between April 2020 and April 2021. This theoretical lens allows for an enhanced understanding of the technical, environmental/regulatory, and social subsystems relating to accounting and accountability while supporting interdisciplinary reflection.FindingsAddressing complex and wicked problems in accounting requires interdisciplinary approaches, whereby the accounting discipline must move beyond its technical origins. Dialogue between the accounting and IS disciplines is necessary to gain a deeper appreciation of the social, technical and moral implications of accounting in context.Research limitations/implicationsViewing accounting beyond a technical practice through collaboration between accounting and IS offers a theorisation to consider the multi-dimensional nature of complex societal challenges. This theorisation can support the advancement of our practice and research meaningfully toward a view of accounting that centres on ideas of the public interest and the betterment of society. There remains much scope for progressing this dialogue, and we commend other scholars to engage in interdisciplinary work on the boundaries of accounting.Originality/valueThis study illustrates opportunities for accounting and IS approaches to solving "grand challenges”. Further, the study answers multiple calls for interdisciplinary discourse in accounting scholarship by contributing a socio-technical framing toward addressing complex challenges in our calculative era by initiating a dialogue that moves beyond accounting's traditional technical practice or the "accounting information systems” context.
ABSTRACT
Purpose: This paper aims to present a preliminary exploration of the intersections between the accounting and information systems (IS) disciplines. Using the illustrative example of the COVIDSafe app, released by the Australian federal government in response to the “wicked problem” of COVID-19, we demonstrate the value of interdisciplinarity to broaden the boundaries of accounting beyond a technical orientation to encompass social and moral considerations. Design/methodology/approach: We apply a high-level view of socio-technical theory derived from the IS discipline by using a close-reading method of publicly available media and federal government sources related to the COVIDSafe app collected between April 2020 and April 2021. This theoretical lens allows for an enhanced understanding of the technical, environmental/regulatory, and social subsystems relating to accounting and accountability while supporting interdisciplinary reflection. Findings: Addressing complex and wicked problems in accounting requires interdisciplinary approaches, whereby the accounting discipline must move beyond its technical origins. Dialogue between the accounting and IS disciplines is necessary to gain a deeper appreciation of the social, technical and moral implications of accounting in context. Research limitations/implications: Viewing accounting beyond a technical practice through collaboration between accounting and IS offers a theorisation to consider the multi-dimensional nature of complex societal challenges. This theorisation can support the advancement of our practice and research meaningfully toward a view of accounting that centres on ideas of the public interest and the betterment of society. There remains much scope for progressing this dialogue, and we commend other scholars to engage in interdisciplinary work on the boundaries of accounting. Originality/value: This study illustrates opportunities for accounting and IS approaches to solving “grand challenges”. Further, the study answers multiple calls for interdisciplinary discourse in accounting scholarship by contributing a socio-technical framing toward addressing complex challenges in our calculative era by initiating a dialogue that moves beyond accounting's traditional technical practice or the “accounting information systems” context. © 2022, Emerald Publishing Limited.