Modern accounting information systems (AIS) can work as a catalyst for change if it is first understood how AIS have changed over time and which new challenges managers are facing when trying to benefit from the more advanced systems and what kind of change this may bring. Many of the opportunities that AIS offer are not fully learned until they change the way work is done in a permanent way. As such, organisational learning and organisational change are intertwined. A change in, e.g., how the management accounting function works can be facilitated by implementing a new AIS, especially if they free time for more advanced analyses. Analyses, decisions and actions are all possible through advanced digital initiatives in general, and a complex analysis of financial data in particular may contribute to a more productive business. More than ever, AIS constitute a system that can create the basis for an efficient business, drives renewal and makes a company profitable in the long run. In a way, advanced AIS have come to play a catalyst role, forcing the organisation to think through how operations are done and in what ways it could be improved to stay competitive. 

Governments and businesses have pledged to rapidly decarbonise tourism to achieve net-zero by 2050. While mitigation initiatives are implemented by individual businesses, destination managers need information to track sectoral mitigation progress and identify areas that require policy interventions. To support evidence-based tourism climate decision making, this study proposes a decomposition framework that assesses changes of tourism emissions based on Intergovernmental Panel on Climate Change's (IPCC) and International Energy Agency's (IEA) net-zero macro-scale mitigation strategies. This framework has the capacity to track and benchmark tourism mitigation progress against milestones. A case study of Australia is used to demonstrate the approach, showing that Australia's tourism system is not on track to net-zero, even though progress has been made on four out of six macro-scale indicators. Barriers to reaching net-zero are implied in continued growth of air transport and visitor spending, as well as the high carbon content of electricity used in the country. Results have global relevance, as they show that most countries will have to reduce emissions through a combination of government-led and destination-based strategies.

The SARS-CoV-2 pandemic has been presenting stakeholders in the visitor economy with an unprecedented level of uncertainty. Sweden’s approach to handling the pandemic, which is viewed as an international exception, and Småland and Öland with its focus on limited-season summer tourism provide an exceptional context to study how key stakeholders deal with relevant challenges from a decision-making perspective, promising insights beyond the immediate study context.

The pandemic has been and still is a chance to (re-)engage with the development trajectories of tourism in this area and what kind of futures various local stakeholders envision for it. To this end, it is valuable to evaluate the impact and response to Covid-19 in relation to developing the local UNESCO World Heritage site and to achieving the UN Agenda 2030 for Sustainable Development.

The interdisciplinary research project documented in this report sought to study how stakeholders in the visitor economy make sense of the uncertainty induced by the current SARS-CoV-2 pandemic in the short- and long-run through different lenses. To this end, we studied how stakeholders in the visitor economy reflected on their decisions to deal with the immediate implications of pandemic tourism and plan to engage them in a forward-looking process of scenario development and action-learning to open horizons that envision the present crisis as a chance to work towards a more sustainable future.

The project results address aspects of how the visitor economy in Småland can deal both with the present uncertainty and future crises of a similar nature. In the short-run, we identified how stakeholders in the local visitor economy made sense of the uncertainty of visitor business during the pandemic. This provides points of reflection for the stakeholders involved and suggestions for policy considerations to support the visitor economy for the future. For the long-run, we enhanced futures thinking and discussed development perspectives with stakeholders in the local visitor economy. This is a necessary input to inspiring strategies towards sustainable development beyond the immediate necessities of the present.

Biological ecosystems and related concepts are well known and have been used for a long time, also outside of the ecology context. In this conceptual paper, we explore the use of biological ecosystem concepts as a new lens to understand and analyze information systems.  We propose that applying a frame of reference from a different discipline enriches information systems analysis in several ways, firstly through broadening the perspective of information systems, secondly by offering connections to phenomena and areas that were previously outside of the scope of the information system, and lastly through offering a new viewpoint on actors, roles and functions within an information system. Further research is needed to deepen our understanding of the information system ecosystem and apply this approach to other business activities.

Purpose: The purpose of this article is to present the consumer behavior of two generations -Y and Z - in the tourism market and to show how the concept of wellbeing tourism fits the needs and expectations of the two analyzed groups.

Design/Methods/Approach: The article used a systematic literature review based on the SCOPUS database. A search for the term "wellbeing" in abstracts, titles and as keywords identified 107 571 articles. After applying search restrictions to the term "wellbeing tourism" and "social sciences," 12 articles were identified. After reviewing the content, only 9 articles referred to the concept under discussion, indicating a significant unstructured research gap in this area. The article further includes excerpts from reports and analyses, conducted as part of projects, on the implementation of wellbeing tourism in the South Baltic region.

Findings: Critical analysis of the literature and experience gained from wellbeing tourism projects revealed challenges of a socio-demographic and technological nature. These challenges result from changes in the macro-environment and are closely interrelated. For example, the changing attitudes of representatives of generations Y and Z toward tourism are closely related to their increased awareness of the importance of wellbeing in their lives. In addition, the development of digital marketing is closely related to the growing popularity of these services among young buyers.

Research limitations: The authors described tourists from generations Y and Z, in terms oftheir approach to wellbeing tourism. It should be noted that dynamic changes in the environment may affect the emergence of new behaviors that are not presented in the article. Therefore, there is a need to develop future research using qualitative and quantitative methods to develop a more accurate picture of the groups studied in terms of their evaluation of wellbeing offerings.

Practical/social implications: The article can help tourism companies understand the behavior of Generation Y and Z tourists and identify solutions that can contribute to the preparation of wellbeing offers that meet their expectations.

Originality/Value: A systematic review of the literature and an analysis of its content allowed the creation of a compendium of knowledge on wellbeing tourism aimed at generations Y and Z. In addition, steps have been taken to consolidate this approach within management science.These activities will likely make it possible to direct perspectives on the perception of this phenomenon, and also to sort out the conceptual chaos in this area. The review of the issues and the general and synthetic considerations carried out are part of the stream of studies onconsumer behaviour.

Rural areas are characterized by limited access to public transportation. In the absence of alternatives, many older people continue to drive private cars. This imposes risks on society and older people, as traffic risks increase with declining mental and physical health. As opportunities to remain mobile have key relevance for quality of life, this paper investigates attitudes of older people to autonomous transport services (ATS), based on a sample of n = 2,349 respondents living in rural and urban areas in Freiburg, Germany. ATS are not currently available, though they are expected to follow the introduction of automated driving, thus representing a future to alternative to public transport and private car travel. Results show an openness to the use of autonomous transport services for a majority of >65 year olds, though interest declines with age. Neither willingness-to-pay nor waiting times to ATS arrival are likely barriers to adoption. The study concludes that an introduction of ATS that targets older people in rural areas is promising, and will generate social and economic benefits for individuals and society. The transition from private cars to ATS can be supported by mandatory license renewal (fitness) tests. These are welcomed by a large majority of respondents, but not currently required in Germany.

This study examined the communication styles of rectors and vice-rectors of German public universities during the COVID-19 pandemic to explore the influence of gender on leadership communication. We collected data from social media and university websites; and analysed the language used to identify transformational, transactional, and servant leadership styles. Our results showed that female leaders demonstrated more positive communication than men and a stronger preference for transformational leadership, while male leaders tended to use a transactional style. Additionally, we found that both male and female leaders exhibited a high degree of empathetic concern for their stakeholders, contributing to the overall positive tone of communication. These findings suggest that gender may play a role in how university leaders communicate during times of crisis, highlighting the importance of inclusive and compassionate leadership in higher education.

Transportation is affected by weather and extreme weather events, and there is evidence that heatwaves, heavy precipitation, storms, wildfires, and floods increasingly affect transport infrastructures, operations, and travel behavior. Climate change is expected to reinforce this trend, as mean weather parameters change, and the frequency and intensity of extreme events increases. This paper summarizes interrelationships of weather and transport for different transport modes from both supply and demand side perspectives on the basis of a literature review. To further explore the complexity of these interrelationships, it also evaluates news items (n = 839) in a sample of global media news outlets covering the world and population-dense world regions. Results confirm that extreme events have become disruptive of transport systems at the micro and macro scale, also affecting transport behavior. There are implications for environment, economy, technology, health, and society. Interrelationships are illustrated and discussed: Climatic impact drivers can be expected to increase transport vulnerabilities and risks, and have relevance for transport planning and adaptation.

This booklet is for you who are working in the tourism industry or in a tourism related business and wants to developwellbeing tourism. You will find suggestions for topics and initiatives that youand your business can work on. From transport to thoughts,from food to furnishing, from exercise to equality - to namebut a few. Wellbeing tourism offers are in increasing demand. By offering services and products that are both sustainable andsupporting harmony and balance for body, mind, and soulyou can do good, and do well.

This booklet is for you who are working in the tourism industry or in a tourism related business and want to get inspiration on how to communicate your wellbeingoffers so that they express wellbeing and becomes relevant for your customers. You will find information onhow to develop your brand and how to be part of Home of Wellbeing which is a brand for the South Baltic area that hasbeen developed by the project SB WELL. You can be inspired by the SB WELL values, colours, wellbeing glossary, and photos. Wellbeing tourism offers are in increasing demand. Brandyour company and offers so that you will be noticed and perceived positively by relevant wellbeing customer segments.

Wellbeing Tourism is a sustainable tourism that supports harmony and balance for body, mind, and soul.This booklet introduces you to the six main aspects of wellbeing tourism. It presents some ideas on whatyou can work with in your business and how to be a wellbeing host. Why? Because wellbeing is in demand,good for your business, and good for you.

This booklet is for you who are working inthe tourism industry or in a tourism related business and wants to attract wellbeing tourists.You will find an introduction to three interesting and growing segments. Each segment has preferences for wellbeing tourism offerings which are defined as sustainable and supporting harmony and balance of body, mind, and soul. Meet the Sustainable Idealists, the Curious Explorers, and the Peace of Minds. Who are they? What are their travel motives?

Wellbeing tourism is made up of the actual offer, accommodation, food, experiences, products, hosts, and the people you meet. Another very important aspect is the nature and culture of the destination.The regions along the Baltic Sea in Sweden, Denmark, Germany, Poland, and Lithuania are united by nature and history. Together this forms the uniqueness of this destination as a Home of Wellbeing. Incredible landscapes that are clean, peaceful and accessible. Cultural dimensions expressing beauty, creativity, and a friendly atmosphere.The country specific characteristics show the variety of culture and nature that makes travelling around the Baltic Sea interesting and rewarding for the wellbeing tourist. 

Germany remains the only large country in the world without a general speed limit on highways. One of the main arguments for this policy is that lower speeds represent a travel time cost that is not outweighed by benefits, such as a reduction in greenhouse gas emissions. As transport decision making in the European Union is based on cost -benefit analysis (CBA), this paper compares the value of travel time, fuel consumption, infrastructure, crashes, carbon dioxide (CO2), and air pollution. Results suggests that, at the low end of the estimate, a 130 kph speed limit will generate welfare gains in the order of 950 million Euro per year. The 'no speed limit' policy conse-quently represents a subsidy forwarded to fast drivers. The paper also discusses the views of the public vis-`a-vis automobile lobbies, and the relevance of Germany's climate change mitigation law, mandating that transport systems be decarbonized. The CBA suggests that a 130 kph speed limit is a policy field where environmental concerns, positive economic effects, and public opinion can be aligned.

This case presents a study of how QR code menus have emerged as a popular and sustainable solution for the hospitality industry in the wake of the COVID-19 pandemic. The case explores the environmental benefits of QR code menus in the restaurant industry by drawing on existing literature and examining how QR code menus can reduce paper waste, lower carbon footprint, and promote sustainable practices. The case also discusses how QR code menus contribute to several United Nations Sustainable Development Goals (SDGs), such as SDG 12 (Responsible Consumption and Production), SDG 13 (Climate Action), and SDG 17 (Partnerships for the Goals). The case concludes that QR code menus offer various benefits for restaurants and customers, such as reducing waste, enhancing customer experience, supporting local and organic food producers, and promoting responsible consumption and production. The case also suggests that QR code menus are not only a digital transformation tool but also a step towards creating a more eco-friendly and resilient restaurant industry.

Purpose: "Where Are All the Women CEOs?" (Fuhrmans, 2020) is a corporate question describing the growing sense of gender diversity and women's discrimination in top leadership positions. Nowadays, gender equality is an important topic and plays a strategically important role in corporations. However, women remain underrepresented and are treated differently than men counterparts in top executive positions. Thus, this research aims to provide insights into the major themes and critically reflect on the literature regarding women/female CEOs of the past two decades.

Design/methodology/approach: A Structured Literature Review (SLR) was conducted. All included articles stemmed from the ABS or ABDC journal rankings, resulting in 162 relevant articles. The time frame was 2000 through 2020 (20 years). Databases included in this review were: Scopus (Elsevier), ProQuest, Emerald Insight, JSTOR and ABI/Inform. All results were limited to English-only peer-reviewed scientific journal articles.

Findings: The analysed literature on women/female CEOs addresses their personal and professional characteristics (outer appearance and leadership style), their appointment and hierarchical advancement, their effect on different business organizational aspects (such as firm performance and governance), the gender pay gap and the glass ceiling/cliff. Furthermore, the findings suggest that women are underrepresented in CEO positions, face various discrimination statuses, and bear with cultural and ethnic barriers to elevating hierarchy.

Research limitations/implications: The coding process, in particular, the code grouping, could be influenced by the researchers’ subjectivity. In addition, not all collected data was analysed, as some codes and data were not considered beneficial for this research. 

Originality/value: To the best of the authors' knowledge, such research regarding female leadership, namely the CEO position, is limited, and no structured literature review within the AJG/ABDC ranking was found during the data collection phase. Hence, such an effort can serve for future research to dive deeper into the topic of female/women CEOs. The method has been described in detail to ensure transparency and researchers’ reproducibility of the results.

The right-to-repair movement is a consumer rights movement that supports people’s freedom to repair and customize their gadgets, such as smartphones. To make diagnostic tools, repair manuals, and replacement parts available to the public, the movement continues to push for laws requiring manufacturers to do so. The movement, supported by legislation, is gaining traction as a fundamental human right. On the other hand, the right-to-repair movement received different responses from smartphone manufacturers, including Apple, Samsung, Google, and Nokia. This article describes the evolving market conditions and examines how various brands have reacted to the recent global tide. The article contributes to the efforts toward United Nations Sustainable Development Goals on several accounts since right-to-repair laws help reduce electronic waste and promote sustainable consumption.

The Sixth Assessment Report (AR6) of the Intergovernmental Panel on Climate Change represents the state of knowledge of anthropogenic disruption to the climate system, its diverse ecosystem and societal impacts, and the imperative for and challenges of mitigation and adaptation responses. It is foundational for global climate policymaking. This paper examines the place of tourism in AR6 and reviews its key findings for tourism's future. Overall, tourism related content declined relative to previous assessments. While notable improvements in content occurred for Africa, visible knowledge gaps remain in the tourism growth regions of South America, Middle East, and South Asia. There remains limited discussion of many impacts, and very limited understanding of integrated impacts and the effectiveness of adaptation strategies at the destination scale. The contribution of tourism to global emissions was omitted, however tourism was discussed in the context of luxury emissions and just transitions. Tourism is repeatedly identified in solution space discussions, particularly for ecosystem protection, but without consideration of the future of tourism in a rapidly decarbonizing and climate disrupted economy. With only 21% of published climate change and tourism literature in the AR6 review period cited, tourism academics should elevate tourism content and engagement in future assessments.

Frontier robot teams that worked for the manufacturing and defense industries were often based in remote locations far removed from daily social life. With the onset of the COVID-19 pandemic, human-robot teams increasingly co-exist, co-provide and co-form social interactions in servicescapes. Even though robots can function with a significant degree of autonomy in their perception, thinking, and action thanks to recent breakthroughs (Schepers et al., 2022), many still need humans to supplement and maintain them (Choi et al., 2020; Schepers & Streukens, 2022). Recent conceptual works in the service sector have noted the dependency between robots and workers as a topic of growing attention (de Keyser et al., 2019). 

In recent times, the sector of robotic hospitality has undergone considerable growth and diversification, positioning itself as one of the most relevant and rapidly expanding economic fields globally. As a result of its increasing significance, it is imperative to conduct an analysis and synthesis of the existing literature on this subject over the past years. To achieve this objective, this bibliometric analysis examines the publications indexed in the Web of Science bibliometric database on the topic of `service robots` within the `Hospitality, Leisure, Sport, and Tourism` categories. The study retrieved 111 publications through a search query conducted on March 8, 2023, with the time range of analysis limited to 2017-2023. After considering the findings and reviewing the extensive literature available, we have reached a point where we can now present our primary conclusions. Among all Web of Science categories, Hospitality, Leisure, Sport, and Tourism accounted for 5% of all publications and ranked eighth. The study identified Chinese funding agencies as the most frequent funding source, alongside institutions from the USA, UK, Bulgaria, Turkey, and Macau. Ivanov, S. and Seyitoglu, F. had the most individual contributions, with 9 and 5 articles, respectively. The International Journal of Contemporary Hospitality Management and the International Journal of Hospitality Management published the most articles, with 23 and 21, respectively. In addition to providing a bird's-eye view of the emerging field through a literature map, the study also aims to investigate the top ten most cited articles in the category with a focus on ethics versus impact. This study offers valuable insights into the current state of service robots in the hospitality industry and a foundation for future research.

This study investigates the reasons why restaurant managers in the Antalya region, a Mediterranean tourist hub, reverted to traditional print menus after initially transitioning to QR-code menus due to the COVID-19 pandemic. Restaurant menus are essential tools for directing customers' attention to profitable food services and are part of the restaurant's atmosphere, which impacts perceived quality. While technology has been used to enhance the restaurant atmosphere and increase revenues, the pandemic accelerated the adoption of digital menus, which were seen as more sanitary. However, some restaurants decided to revert to traditional print menus despite their cost, environmental impact, and unsanitary nature. The study uses a comparative case study design and qualitative methods to identify the motivators and barriers to the use of digital menus in the food and beverage industry and inform policymakers and decision-makers on possible approaches to environmentally friendly, healthy, and cost-effective solutions.

This article discusses the potential of digital and immersive experiences, such as the Metaverse, to revolutionize sustainable fashion by offering more engaging and dynamic experiences for consumers. Despite the perception that responsible fashion is "boring" and outdated, our interviews with Gen Z suggest that these consumers value sustainability and quality but desire more variety and style. Digital innovations, such as Metaverse, can help responsible retailers reach new customers and improve their customization process more cost-effectively while maintaining their commitment to sustainability. However, the lack of interaction with these brands is due to a mismatch between Gen Z's purchasing power and the designer brands that offer Metaverse experiences.

As the deployment of service robots increases globally, some individuals may view their exceptional capabilities as disempowering and unsettling, potentially leading to a loss of human power and identity. Moreover, as human interference with service robots is expected to rise alongside their widespread deployment, it may increase the likelihood of robot failures. This study seeks to explore customers' reactions to varying degrees of physical human interference in robotic failures.

As the number of service robots increases globally, some individuals feel uneasy and threatened by their extraordinary capabilities, potentially leading to a loss of human power and identity. Human interference with service robots is expected to rise as they become more widely deployed, which increases the likelihood of robot failures. This research explores how customers react to robotic failures that vary in the degree of physical human interference and how it affects their comfort and anxiety levels.

Tweets posted during the Soma mine disaster that took place in Turkey provide a better understanding of the potential that social networks have for social support. The social media analytics framework and the text categorization methodology using CovNets were used to analyze 6.3 million tweets containing the keyword “soma” posted between 13 May 2014 and 23 March 2015 in Turkish. According to the findings, people used Twitter more after hearing about the terrible and tragic event. In reaction to the demand for a public day of mourning, Twitter was used to express grief and outrage. Twitter usage has expanded in unison with the involvement of charity and assistance organizations. Regardless, none of the support efforts posted on Twitter garnered widespread public participation. The results, on the other hand, showed that deep learning could accurately predict if a tweet would garner a substantial number of retweets. The findings could be beneficial for people interested in how social support organizations and policymakers use Twitter to keep the public informed during significant disasters.

Sustainable development requires clean water. In Sweden, water supply has historically been good, but a changed climate may alter that situation. Islands such as oland and Gotland, which already have a strained water situation due to their location and bedrock, can be useful case studies for understanding how industries adapt and overcome obstacles in changing behaviour to be more sustainable. Focus groups and a postal questionnaire were conducted to study the water shortage mitigations of the tourism and agriculture industries. The results indicated four salient steps for these industries: awareness/knowledge, responsibility, behaviour and mitigation measures. While awareness was high among all respondents, the level of knowledge varied. Both the tourism and agriculture industries acknowledged their own responsibility but primarily placed the responsibility on each other and on other actors. All respondents had ideas about what behaviours needed to be changed in others, but not as much about their own behaviours, which is a natural consequence of the transfer of responsibility. Finally, there were many ideas for mitigation measures with the agricultural industry focusing on traditional approaches such as irrigation ponds and collecting rainwater, and the tourism industry having more innovative ideas such as re-circulating water and behaviour changes but had not progressed as far in their implementation. This study has shown that industries have different prerequisites and that providing them with tools to help them use preventive measures could speed up the transition to a more sustainable future.

Tourism needs to reduce emissions in line with other economic sectors, if the international community's objective of staying global warming at 1.5 degrees-2.0 degrees C is to be achieved. This will require the industry to half emissions to 2030, and to reach net-zero by mid-century. Mitigation requires consideration of four dimensions, the Scales, Scopes, Stakeholders and Strategies of carbon management. The paper provides a systematic review of these dimensions and their interrelationships, with a focus on emission inventory comprehensiveness; allocation principles at different scales; clearly defined responsibilities for decarbonization; and the identification of significant mitigation strategies. The paper concludes that without mitigation efforts, tourism will deplete 40% of the world's remaining carbon budget to 1.5 degrees C. Yet, the most powerful decarbonization measures face major corporate, political and technical barriers. Without worldwide policy efforts at the national scale to manage the sector's emissions, tourism will turn into one of the major drivers of climate change.

Recent years have seen vivid debate on decarbonizing aviation. Carbon-neutral flight is characterized by various barriers, however: Key transition technologies are in early stages of technology readiness, their scalability is uncertain, and airlines are not profitable. The replacement of fossil fuels will demand drop-in quota legislation at a global scale. This paper discusses the implications of continued growth in light of the sector's financial situation. It models the cost of biomass-based and non-biogenic synthetic (electric) fuels in combination with carbon taxes. Findings serve as a basis for the assessment of aviation's likelihood of achieving net-zero emissions without addressing growth. If the current business model - volume growth with very small profit margins - is continued, it is likely that aviation's contribution to climate change will grow, due to constraints in biofuel production, cost, and an increase in non-CO2 warming. To stay within 1.5 degrees C warming, the sector has to reassess capacity and its relationship with profitability; and to possibly embrace an altogether different business model.

This article displays a design ethnographic case study on an ongoing machine learning project at a Scandinavian gamification start-up company. From late 2020 until early 2021, the project produced a machine learning proof of concept, later implemented in the gamification start-up´s application programming interface to offer smart gamification. The initial results show promise in using prediction models to automate the cluster model selection affording more functional, autonomous, and scalable user segments that are faster to implement. The finding provides opportunities for gamification (e.g., in learning analytics and health informatics). An identified challenge was performance; the neural networks required hyperparameter fine-tuning, which is time-consuming and limits scalability. Interesting further investigations should consider the neural network fine-tuning process, but also attempt to verify the effectiveness of the cluster models selection compared with a control group.

A promising solution to increase user engagement in gamified applications is tailored gamification design. However, current personalisation relies primarily on user types identified through self-reporting rather than actual behaviour. As a novel approach, the present study used an exploratory machine learning analysis to identify seven clusters of users in a gamified fitness application based on their behavioural data (N = 19,576). The clusters were then conceptually compared to common user typologies in gamification, identifying possible relationships between behavioural user clusters and user types motivated by achievement, sociability, and extrinsic incentives. The findings shed light on nuanced behaviour patterns of user types in the fitness context and how knowing these patterns can inform the way in which tailored gamification could be implemented to meet the needs of specific types. Thereby, they contribute to the discussion on utilising behavioural data and user typologies for tailored gamification design. 

The rise and connectivity of digital subcultures are increasingly influencing destination tourism. This study provides an understanding of a multi genre festival within the wider context of popular ‘geek’ culture and its increasing role in events and destination tourism. Through profiling the characteristics and experiences of visitors attending Nordsken, an annual festival in Northern Sweden, we profile segments and provide insights on attendees. Based on a survey of festival visitors, this study revealed five distinct clusters (Digital Gamer, Enthusiastic Nerd, Analogue Fan, Spectator & Follower and Creative Player) based on interests and activities. Experiences of the event were relatively similar for all clusters indicating that multi genre festivals can create memorable experiences for a broad audience with a variety of interests rooted in digital cultures. Through understanding and developing target audiences, regions can leverage multi genre festivals as platforms to enhance regional digitalization.  

Whether tourism increases national carbon emissions has important implications for national development agendas. This study reviews the causality, direction, and elasticity as analysed in 81 tourism-extended Environmental Kuznets Curve studies published between 2013 and 2021. Findings indicate a low consensus on the tourism-emission nexus with contradictory re-sults being reported across regions, income levels, and the sector's economic importance. Re-sults highlight the need to critically reconsider tourism-carbon interrelationships and the methods used in empirical studies. A conceptual framework including relevant parameters connecting tourism and national carbon emissions is presented. This provides the basis for an advanced understanding of the mechanisms that will determine tourism's capacity for macro-level decarbonization.