Purpose: The tourist gaze remains a key concept in tourism research. The purpose of this paper is to comprehend the theoretical and empirical development of the tourist gaze notion and its contributions to tourism knowledge, identifying potential research directions by reviewing and analyzing articles that have defined, refined and applied the concept of the tourist gaze. Design/methodology/approach: The study identified 109 relevant research papers primarily through the Web of Science and Scopus databases. Google Scholar, ResearchGate.net and Academia.edu were used to capturing additional work not indexed in the key databases. Qualitative content analysis was used to map the evolution of the concept, distinguish between different perspectives and identify gaps in the tourist gaze literature. Findings: This “state of the art” paper on tourist gaze outlines Foucault’s original work on gaze and power, which underpins subsequent theorization within tourism. The study identifies how the tourist gaze operates in different contexts and circumstances allowing the development of gaze theory. Importantly, the evolution of the gaze theory is presented after analyzing the knowledge gaps, the contexts in which it was used, the methodologies with which it was applied. Based on the findings, the study proposes future works of gaze with the use of technology, science, nature and social media. Originality/value: This paper is among one of the first states of the art papers in tourism literature that comprehensively analyzes the works on the tourist gaze, tracing its evolution and identifying future research directions to address gaps in existing knowledge.

This study examined the effect of the COVID- 19 pandemic and related events on the use of e-learning, as well as other key determinants of it. The data were collected from 1039 university students in Sri Lanka. To examine the influence of the COVID-19 pandemic, which was viewed through the lens of precipitating events, on the intention–behaviour relationship, we employed the Technology Acceptance Model (TAM) with the inclusion of a moderating variable. While the findings indicated that the COVID-19 pandemic had clearly increased the usage of e-learning, we found no evidence to establish a moderating impact on the intention–behaviour relationship. The empirical model, however, was well fitted to the data, and the key components of the TAM were likewise adequately described by the relevant predictors. Furthermore, attitudes toward e-learning and perceived ease of use emerged as the most important factors in explaining behavioural intention, whereas relevance and experience were shown to be more significant in relation to perceived usefulness and perceived ease of use. Our work is significant because it adds to the existing empirical evidence on e-learning and supports the relevance of TAM in understanding the usage of e-learning even in extreme situations such as the COVID-19 pandemic. Our research has significant implications for educators and other higher education authorities.

Environmental degradation is a serious global issue that has received increasing attention from scholars, policymakers, regulators, environmental activists, and the public as a whole. In the meantime, corporations have been criticized as major contributors to environmental pollution. Environmental accounting (EA) is a corporate practice that seeks to account for the cost of environmental impacts of business operations. However, it is questionable whether the true cost of environmental impacts of business operations is accounted for in the conventional accounting systems. In order to shed more light on this issue, this study examines key drivers of managerial intention to engage in EA practices in Sri Lanka. We employ the theory of planned behavior to conceptualize the antecedents of managers’ intention to engage in EA practices. The results of the partial least square structural equation model (PLS-SEM) evaluation revealed that managers’ intention is significantly influenced by the attitudes towards EA practices, subjective norms, and perceived behavioral control. Our results also indicate that a larger proportion of the variance of perceived behavioral control is explained by the perceived cost and complexity, perceived regulatory pressure, and organizational environmental orientation. The findings of this study provide important theoretical and practical implications for scholars, managers, and policymakers.

Sustainability is the limelight of many industries, especially in developing countries. In the hospitality industry, in particular, sustainability plays a pivotal role since it contributes immensely to the economy of a country. However, the hospitality industry is increasingly facing various challenges due to the uncertainty and instability in the business environment. Thus, the central focus of this study is to evaluate the sustainability performance of Sri Lankan hotels industry. For this purpose, 25 hotels were selected from the hotels listed in the Colombo Stock Exchange (CSE). In order to determine the sustainability performance of the selected hotel, we identified 18 indicators that represent the economic, environmental, and social and governance sustainability. Then, we developed a multidimensional sustainability performance index system and using entropy-based TOPSIS, the values of the individual indicators were aggregated. Eventually, we rank the hotels based on the TOPSIS scores, which represent the sustainability performance of hotels. The resulted TOPSIS scores reveal that the Sri Lanka hotels’ sustainable performance is moderately high. This indicates that there is a growing tendency to adopt more sustainable practices among hotels companies in Sri Lank. Recently, stakeholders in the state and private sector have paid much attention to the tourism industry because it has tremendous potential and many prospects, and the same is reflected in our results. While we are providing important implications for managers and policymakers, our findings urge the hotels with a lowlevel sustainability performance to go for more sustainable practices.