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O setor do turismo representa uma grande contribuição no produto interno de muitos países. De igual modo, o subsetor da indústria hoteleira contribui decisivamente para o crescimento e desenvolvimento económico. A orientação para o mercado é uma área do conhecimento que sofreu grandes desenvolvimentos, essencialmente a partir do início da década de 1990, contribuindo para colocar o cliente no centro da atividade das empresas. Apesar dos avanços verificados no estudo da orientação para o mercado não se conhecem estudos de carácter internacional que abranjam este setor. De igual modo, os instrumentos de medida da orientação para o mercado desenvolvidos até hoje têm por base essencialmente o setor industrial e do comércio. Esta investigação procura essencialmente desenvolver um novo modelo de medida da orientação para o mercado e estudar os efeitos da orientação para o mercado no desempenho de empresas do setor hoteleiro em contexto internacional. Para tal, recorreu-se a uma amostra composta por empresas de países da Europa Ocidental para testar os efeitos da orientação para o mercado no desempenho empresarial e avaliar os efeitos da orientação para o mercado nas várias variáveis do modelo. Comparativamente a uma escala de medida da orientação para o mercado desenvolvida anteriormente, os resultados indicam que o modelo de medida da orientação para o mercado desenvolvido apresenta melhores características psicométricas. Por outro lado, os resultados do modelo estrutural indicam evidências de um efeito positivo da orientação para o mercado no desempenho empresarial, pelo menos em alguns dos contextos em estudo.

This study aims to analyse the present state of fair value accounting research. A search on the Web of Science database was conducted. Article type documents containing “fair value” and “accounting” in the title were searched, and results returned 34 documents. A systematic literature approach was used to evaluate the articles. Results indicate that the banking sector is the main source of data for fair value accounting research. On the other hand, the adoption of fair value accounting seems to produce different results according to the type of industry sample used, the temporal context of the study, financial turmoil, or the evaluated assets and liabilities.

Investidores, financiadores e outros credores tomam decisões tendo por base as divulgações efetuadas pelas entidades, especificamente a informação constante nas demonstrações financeiras. Tomando em consideração os efeitos das bases de mensuração na preparação das demonstrações financeiras, e os requisitos de informação dos utentes da informação financeira, este artigo aborda o tema da mensuração pelo justo valor e a sua relação com o comportamento dos mercados financeiros. Recorre-se à crise financeira de 2008-2009 para exemplificar esta relação. Apresentase informação que mostra que a crise financeira teve um papel fundamental no desenvolvimento de produção científica sobre a mensuração pelo justo valor.

Trabalho apresentado ao Instituto Politécnico de Castelo Branco para cumprimento dos requisitos necessários à obtenção do título de Especialista em contabilidade e fiscalidade

This study explores the nature of the relationship between market orientation and business performance and the mediating role of customer loyalty in this relationship. Empirical analysis was based on a sample from the Western European hotel industry. Research results indicate that market orientation has a positive direct effect on business performance and that the effects of market orientation on business performance are mediated through customer loyalty. Market orientation produces a positive effect on customer loyalty, which in turn has a positive effect on business performance, showing that market orientation has a significant and positive indirect effect on business performance. These findings suggest potential major implications for the hotel industry. For example, by developing a market-oriented organization, hotels could produce positive effects on customer loyalty and consequently on their business performance.

Nonprofit sector integrates an important part of the economy, which serves as a critical factor for social change. Social innovation and social entrepreneurship are of paramount importance for the nonprofit sector aiming to solve social needs. The purpose of this paper is, through bibliometric mapping techniques, based on 2695 documents, to understand thematic evolution of social innovation and social entrepreneurship. The main conclusion is that, from the analysis, we can see that the scientific production in this field of knowledge has intensified in recent years, but the centrality and the search density undergo major changes. New paths for future research are outlined.

This study seeks to fill a gap in market orientation literature about the hotel industry and deals with the construction of a market orientation scale tailored based on a sample obtained from the hotel industry in a multicultural context. The proposed model has three dimensions: intelligence generation, intelligence dissemination and coordinated response to the client, competition and market structure domains. Research results indicate that the scale has good psychometric indicators. Content validity was assessed by questioning a group of marketing experts across Western Europe. Working data indicates that the proposed model holds convergent and discriminant validity as well reliability.

This is the accepted manuscript of an article published by Emerald Publishing Limited in Journal of Knowledge Management in 2018, available online: https://www.emeraldinsight.com/doi/abs/10.1108/JKM-08-2017-0363

Although entrepreneurship plays a critical role in fostering economic development, erasing inequality, and generating more balanced societies, a gap concerning the course, nature, and state-of-the-art of minority entrepreneurship scientific literature need to be fulfilled. A hybrid methodology, combining bibliometric methods and topic models (latent Drichlet allocation) is used to perform a thematic analysis of the minority entrepreneurship research stream. The analysis provides insight into the most relevant research themes as well as further research agenda.

Design/methodology/approach This study uses bibliometric methods and topic models, specifically latent Dirichlet allocation (LDA) methods to evaluate the nature and course of the tourism crises and disasters scientific literature. Data from 2810 documents were retrieved from the Web of Science database and were used to perform the analysis. Purpose The COVID-19 pandemic caused unprecedented global turmoil and a halt on international tourism. This study aims to evaluate the scientific literature about tourism crisis and disasters and depict how this research stream evolved in the face of economic, security, health, environmental, or trust crises, further providing insights about a research agenda on this stream. Findings Results show an increase of tourism crises and disasters scientific literature departing from 2010, and a surge in 2020 and 2021 due to the COVID-19 pandemic. Furthermore, themes such as tourism competitiveness, tourism demand, crisis management, perceived risk, natural disasters, and destination recovery are among the most relevant themes in the research line, showing that the effect of economic and financial crises on tourism industry, sustainable tourism, and tourism demand are set to be among the most relevant in the upcoming years. Implications This study fills a void in tourism literature by providing a roadmap to understand the past, present, and future of the tourism crises and disasters research line and the avenues for future research in this field, including methods, in the period post COVID-19. Originality/value Previous studies on tourism crises and disasters were focused on literature review and on the relationship between crises and disasters and the tourism industry. This study uses a set of methods unused before in the research stream, namely a combination of bibliometric methods and latent Dirichlet allocation (LDA) methods, to provide a road map for the present state-of-the-art of tourism crises and disasters research and promising future research lines.

This study aims to fulfil a gap in the literature, delivering a road map to understand the course and nature of the fair value accounting literature, further showing how the 2008–2009 financial crisis affected it. Bibliometric methods analyze 377 documents retrieved from the Web of Science and Scopus databases. Results show a heavy increase in fair value accounting literature starting due to the 2008–2009 financial crisis, further showing a shift from fair value accounting regulations to topics such as fair value measurement, earnings management, value relevance, and banks. Results provide further evidence about relevant themes, showing that topics related to financial crises stay relevant, even during times of growth.

This study aims to contribute to depict Portugal's image as a touristic destination and tries to describe Portugal as it was seen by former travellers. It analyses written documents brought to us by English speaking travellers during the third quarter of the 19th century. Speci?cally, it analyses books written over the timespan 1850-1875. A mixed approach is performed to conduct the analysis, systematic literature review, content analysis and science mapping technics are employed. Findings show references to multiple important aspects related to Portugal's image, such as landscapes, food, accommodation, and infrastructures.

The literature on accounting, business, and finance, as a sub-area of the sciences of administration and management, has been receiving strong attention from researchers since the 1950s. This study ́s main goal is to evaluate the nature and course of development of the literature on these research areas. A bibliometric analysis on the top journals published on the Web of Science and on the Scopus databases is conducted. Results synthesize the conceptual framework related to this area of science, identifying the roots of its intellectual structure, which give life to the respective tree of knowledge. New paths for future research are outlined.

This study proposes to study the nature of the relationship between competitor orientation, a strategy based on low prices and hotel business performance, and to test if a low-price strategy plays a mediating role in the relationship between competitor orientation and business performance. A structural equation modeling approach is used, and a sample from the Italian hotel industry was used to evaluate the proposed hypotheses. Results show that competitor orientation is positively related to business performance and a strategy based on low prices. Furthermore, it is found that a low-price strategy has adverse effects on business performance. Additionally, the mediating role of the low-price strategy was not confirmed.

This study seeks to study the relationship between market orientation and business performance and to evaluate the mediating effect of adopting a low-price strategy in this relationship in the hotel industry. A sample from the Spanish and Portuguese hotel industry is used. Results show that the effect of market orientation on business performance is positive and direct. On the other hand, the results do not confirm the mediating effect of a strategy based on low-price in the strength of this relationship. Moreover, results indicate that a price strategy based on low-price is negatively related to hotel business performance.