Tourism and Hospitality Research,
Journal Year:
2024,
Volume and Issue:
unknown
Published: Dec. 18, 2024
This
paper
explores
cultural
heritage
tourism
decision
makers’
perspectives
on
adopting
metaverse
technologies
to
enhance
experiences
and
preservation
at
the
ancient
Mesopotamian
city
of
Babylon
in
Iraq.
The
represents
an
emerging
phenomenon
persistent
3D
virtual
environments
accessed
through
augmented
reality.
Babylon’s
sprawling
ruins
could
be
vividly
recreated
attract
tourists
both
on-site
online.
However,
challenges
around
authenticity,
infrastructure,
competing
priorities
may
inhibit
adoption.
To
investigate
this
complex
issue,
8
semi-structured
interviews
were
conducted
with
Iraqi
government
officials
museum
administrators.
Interview
transcripts
thematically
analyzed
identify
key
opportunities
barriers.
Findings
revealed
knowledge
gaps
benefits,
concerns
over
inauthenticity
simulated
experiences,
enthusiasm
for
widening
youth
access,
various
adoption
challenges.
Core
recommendations
include
starting
small
experimental
pilots,
building
makers
digital
literacy,
framing
as
complements
not
replacements,
improving
supporting
technology
infrastructure
time.
formative
qualitative
study
provides
crucial
insights
into
expert
perceptions
inform
policies
guiding
effective,
context-specific
integration
ultimately
enrich
heritage.
Further
research
measuring
pilot
project
outcomes
is
warranted.
Asian Journal of Accounting Research,
Journal Year:
2024,
Volume and Issue:
9(4), P. 325 - 339
Published: June 27, 2024
Purpose
Employee
participation
in
budgeting
enhances
motivation
and
commitment,
leading
to
better
performance
by
enhancing
ownership.
Within
Iraqi
higher
education
institutions
(HEIs),
the
current
investigation
delves
into
influence
of
participative
on
managerial
performance.
Drawing
upon
goal-setting
theory,
this
study
discerns
budget
goal
commitment
as
a
mediating
variable
while
also
examining
directive
leadership
moderator
dynamics
association.
Design/methodology/approach
The
used
partial
least
squares
structural
equation
modelling
(PLS-SEM)
using
SmartPLS
4.0.
373
questionnaires
were
collected
from
managers
public
universities,
with
58.37%
responding.
Findings
findings
show
that
partially
mediates
connection
between
Furthermore,
results
showed
increases
positive
associations
Originality/value
This
expands
existing
literature
shedding
light
role
moderating
leadership.
It
enriches
discourse
management
accounting
providing
more
elucidation
how
employee
involvement
process
