21 documents found, page 1 of 3
Rethinking Revenue Management in the Tourism Industry’s New Era
Lima Santos, Luís; Silva, Emanuel; Gomes, Conceição; Malheiros, CátiaThis study aims to develop a conceptual framework for Revenue Management (RM) in tourism industry sub-sectors, addressing key characteristics, processes, applications, trends and challenges in order to support future research. A qualitative approach was adopted through a conceptual analysis and an extensive literature review, using exploratory secondary research to identify and analyse academic contributions on...
Mapping Gamification for Sustainable Urban Development: Generating New Insights...
Fraga, Carla; Cardoso, Lucília; Stefano, Ercília de; Lima Santos, Luís; Motta, NatáliaAlthough scientific literature already shows the connections between gamification, tourism and sustainability, there is still a gap in research into how gamification can transform cities into more playful, sustainable and intelligent tourism destinations. Gamification in tourism promotes engagement, education and innovation, enriching experiences and driving the development of smart destinations. This study adv...
Monitoring Revenue Management Practices in the Restaurant Industry—A Systematic...
Malheiros, Cátia; Gomes, Conceição; Lima Santos, Luís; Campos, Filipa Alexandra Gomes deThe research of revenue management (RM) practices is widespread in the accom modation sector, but not in the restaurant industry. This study aims to ascertain which RM practices are the most used in the restaurant industry, organizing them by clusters, identifying those that imply profit maximization and describing the challenges of their implementation. Mixed methods were used as the methodology through a syst...
STICKY COSTS IN THE CLASSROOM: RETHINKING MANAGEMENT ACCOUNTING EDUCATION FOR R...
Lucas, Ana; Azevedo, Graça; Oliveira, J; Lima Santos, LuísIn recent years, research on cost behavior in accounting has advanced significantly, particularly with the introduction of the concept of “sticky costs.” These costs exhibit asymmetry, meaning they increase more rapidly with rising activity levels than they decrease with falling activity. This phenomenon challenges cost management as it complicates earnings predictability and financial stability for organizatio...
Ascertaining Restaurant Financial Sustainability by Analyzing Menu Performance
Gomes, Conceição; Malheiros, Cátia; Lima Santos, Luís; Campos, Filipa Alexandra Gomes deThe complexity of companies in the restaurant industry is clear, and various techniques can be used to make decisions. The analysis of performance and the optimization of restaurant menus are considered important, which is why several approaches can be used. The objective of this study is to achieve financial sustainability in the restaurant industry through menu performance analysis and identifying strategies ...
Impact of Management Indicators on the Business Performance of Hotel SMEs in Me...
Brito, Antonio Emmanuel Pérez; Zapata, Martha Isabel Bojórquez; Lima Santos, Luís; Gomes, ConceiçãoEmpirical studies on management control and business performance are growing. However, a research gap exists regarding the tourism development/hotel small- and medium-sized enterprises (SMEs), particularly in terms of administrative management and organizational functions. Hence, drawing from the principles of management control, specifically about the utilization of business performance evaluation techniques, ...
The Impact of Geographical Factors on the Banking Sector in El Salvador
Hansen, Anders Lundvig; Lima Santos, LuísThis study explores how geographical factors shape El Salvador’s banking sector, particularly focusing on regional disparities, urbanization, and vulnerability to natural disasters affecting access to financial services. By employing a mixed-methods approach that combines quantitative data and qualitative interviews, the research analyzes how these geographical challenges impact financial inclusion and banking ...
Factors Influencing Hotel Revenue Management in Times of Crisis: Towards Financ...
Lima Santos, Luís; Gomes, Conceição; Malheiros, Cátia; Crespo, Catarina; Bento, Carla(1) Background: Facing the challenges of a post-pandemic period and the Ukraine War and recognising the gap in scientific research on the application of revenue management (RM) in the Portuguese hotel industry, the main objective of this study is to identify the most effective and least appropriate RM practices for use in periods of low demand and crises, reflecting the financial sustainability perspective. The...
Bibliometric Analysis of the Scientific Production in Cultural Tourism from 201...
Caicedo Barreth, Alba; Santos Pavón, Enrique; Lima Santos, LuísThis paper provides a general review of cultural tourism as a research subject in the last decade in Europe. First, it defines the terminology and its dimensions. This is followed by the analysis of the scientific papers published in international journals between 2010 and 2019, available in the Web of Science (WoS) and Scopus databases, to ensure the inclusion of high-impact studies according to the bibliometr...
Mapping Corporate Tax Planning and Corporate Social Responsibility: A Hybrid Me...
Araújo, Lurdes; Cruz, Sérgio Ravara; Lima Santos, Luís; Cardoso, LucíliaThe relationship between corporate tax planning (CTP) and corporate social responsibility (CSR) is complex, with various perspectives, and a detailed scientific analysis of this relationship is required. This complexity arises from the conflicting interests of maximizing shareholder value through tax strategies while meeting societal expectations of ethical behaviour and transparency. So, the main objective of ...