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This study aims to advance the understanding of both the challenges and the priorities facing Spanish universities undergoing the digital transformation era, to identify areas for improvement in university management, from a managerial point of view.

To analyze the importance and adequacy of various aspects related to digitalization, the authors use the importance–performance matrix, by surveying figures who have or have had a managerial position in the university, such as rectors and vice-rectors.

The results showed that the priority areas were related to strategic and financial management, knowledge management and the society and environment dimension. It all revealed imbalances, the most important of which were in the areas referring to attracting talent, sources of financing, strategic management and digitalization.

The study could benefit from considering or placing greater emphasis on alternative viewpoints, including those of external experts and administrative managers at public universities.

The practical implications relate to university management. In particular, the study highlights two issues that are a priority: attracting talent and training for university management as well as for data management. It follows from these results that legislative development and public funding should be directed towards adapting the training offer as well as the management structure and processes to the context of digitalization.

These results have implications for the public sphere, for decision-making related to the public funding that organizations receive from governments. Indeed, as the empirical results demonstrate, the proposed framework is effective not only in assessing the status of digitalization in the university but also in providing information on the most important aspects that need particular attention to achieve the desired future condition.

The novelty of this study lies in the analysis and evaluation of the digitalization process and how public universities are facing it, from the perspective of university management. Methodologically, the novelty lies in the use of the importance–performance matrix, which not only provides insight into the importance of different aspects to be analyzed but also provides information about their adequacy.

Family small and medium-sized enterprises (SMEs) represent a substantial part of many economies. In these organizations, close and informal relationships between employers and employees often foster a mutual understanding of each other’s needs, facilitating the negotiation of idiosyncratic deals (i-deals), special employment conditions tailored for individual employees. However, research on how i-deals are negotiated in family SMEs, especially regarding power dynamics and influence, remains limited. This study aims to identify the types of i-deals negotiated in family SMEs and explore the role of power and influence in these negotiations.

Semi-structured interviews were conducted with 45 employees and 15 employers from Spanish family SMEs. Data were analyzed using ATLAS.ti 8, and thematic analysis was performed.

The study concludes that task, flexibility, financial and development i-deals are particularly negotiated in family SMEs. It identifies that referent and expert power play an important role in initiating these negotiations. Furthermore, rational tactics are generally employed for negotiating work performance, soft tactics for employment-related aspects and hard tactics for work flexibility. Additionally, the study identified gender differences in the negotiation of i-deals.

This study enhances i-deal literature by highlighting the distinct characteristics of family SMEs and their impact on i-deal negotiations. The findings suggest that power dynamics and influence tactics in family SMEs differ from those in larger firms. Moreover, certain i-deals may encounter resistance due to concerns about organizational performance and economic implications. Understanding these factors is essential for developing effective negotiation strategies in family SMEs.

This study offers a dual perspective, analyzing the power and influence tactics used by both employees and employers in family SME i-deal negotiations and highlighting gendered dynamics in these processes.

This research aims to explore the complexities surrounding smart contracts enforcements in cross-jurisdictional transactions.

To achieve the aim of this study, doctrinal legal analysis was adopted. Although the subject is multidisciplinary, the aspect of enforcement in cross-jurisdictional transactions from legislative analysis does not require a technical method to be analysed, hence the adoption of this method. Where relevant legal academic journal articles were sourced and analysed along different legislative frameworks in some jurisdictions under review. To determine the legality of smart contracts, applicable law and court with jurisdiction to enforce blockchain smart contract disputes.

It was discovered that there remain fundamental questions regarding jurisdiction, applicable law and enforcement. Due to the problem of a uniform legislation to manage smart contract transactions.

This study limits itself to the legality of smart contracts within a conflict of laws, and it propels the need for either a choice of domestic legislation for parties to be bound or the adoption of a universal legal framework for all smart contract formation through an international treaty or convention that has a binding effect on contracting parties to a smart contract.

This study highlights the fact that the key elements of smart contracts within traditional contract requirements as provided in domestic legislation vary across jurisdictions. This variation results not only in conflict of law but also affects enforcement in cases of dispute in the contractual terms.

Miller (2011) revisited his influential 1983 work on entrepreneurial orientation (EO) and remarked that its underlying drivers are fully open to debate, fresh scholarship and connection with new theories. Indeed, the genealogy of the EO construct is rarely questioned. We take a “making masculinity visible” approach, engaging with a lens of masculinity, precarious manhood theory (PMT) and double standards of competency, to define and test the masculine elements of EO in the setting of family business CEOs.

Using the 2019 Successful Transgenerational Entrepreneurship Project (STEP) dataset, a comprehensive database of family business chief executive officers (CEOs), we examined the construct of EO, in whole and in its masculine elements. Stepwise multiple regression method was used to test the hypotheses of this study. Control variables entered the equation first, followed by the variable of interest for this study.

We find differences by gender when EO is tested as a whole construct. Further in testing its masculine dimensions, we find that being male is significant to the elements of autonomy and competitive aggressiveness and that gender is not significant to risk-taking.

Although research on the widespread and influential EO continues to proliferate (Covin and Wales, 2019), there is not an understanding of its applicability across genders (Fellnhofer et al., 2016). It is possible that EO may not explain how women do business. Our study contributes to the understanding of between-gender differences in EO, and our findings suggest that the masculine elements of EO vary by gender.

The purpose of this paper is to present the results of measuring a sample of engineering students’ perceived achievement of complex thinking at different stages of their professional training. This study intended to analyze and predict the differences in the self-perception of achieved complex thinking competency by gender, semester, course of study and high school of origin.

The methodology included applying the E-Complexity instrument to 225 university students from northern Mexico. The initial comparison of groups used the chi-square test and two supervised learning algorithms (logit regression with Lasso regularization and a classification tree).

The findings of this study indicated that the selected undergraduate degree did not reveal differences in self-perceived performance in complex thinking, while gender, semester and high school of origin had significant differences.

Among the limitations of the study is the size of the sample and the fact that it only focused on engineering students from a single educational institution; however, this limitation responds to the exploratory nature of this study and the guidance of the institutional ethics committee. With these results, it is feasible to request an extension of the sample to include other disciplines to evaluate these findings, which, although relevant, cannot be considered exhaustive.

Regarding possible lines of research, the authors propose that given the difference between students who graduated from the high school of the same institution and those who did not, a possible line of research could explore new hypotheses on whether the policies and practices of the institution’s high school emphasize the development of complex thinking skills; the teachers of this high school are trained to teach complex thinking; and the learning materials of this high school are designed to develop complex thinking skills.

Recently, machine learning (ML) methods gained popularity in finance and accounting research as alternatives to econometric analysis. Their success in high-dimensional settings is promising as a cure for the shortcomings of econometric analysis. The purpose of this study is to prove further the relationship between intellectual capital (IC) efficiency and firm performance using ML methods.

This study used the double selection, partialing-out and cross-fit partialing-out LASSO estimators to analyze the IC efficiency’s linear and nonlinear effects on firm performance using a sample of 2,581 North American firms from 1999 to 2021. The value-added intellectual capital (VAIC) and its components are used as indicators of IC efficiency. Firm performance is measured by return on equity, return on assets and market-to-book ratio.

The findings revealed significant connections between IC measures and firm performance. First, the VAIC, as an aggregate measure, significantly impacts both firm profitability and value. When the VAIC is decomposed into its breakdowns, it is revealed that structural capital efficiency substantially affects firm value, and capital employed efficiency has the same function for firm profitability. In contrast to the prevalent belief in the area, human capital efficiency’s impact is found to be less important than the others. Nonlinearities are also detected in the relationships.

As ML tools are most recently introduced to the IC literature, only a few studies have used them to expand the current knowledge. However, none of these studies investigated the role of IC as a determinant of firm performance. The present study fills this gap in the literature by investigating the effect of IC efficiency on firm performance using supervised ML methods. It also provides a novel approach by comparing the estimation results of three LASSO estimators. To the best of the author’s knowledge, this is the first study that has used LASSO in IC research.

The recruitment and promotion of teaching academics in the UK is constrained by a complex array of career progression barriers. These barriers have led to an increasing trend of horizontal career (lack of) progression. The purpose of this paper is to reveal and discuss linearity and horizontality constrictions, challenges and issues impacting on potential careers in tourism academia.

This study uses a leading UK national academic recruitment website to gather data and insights from across 137 posted jobs related to tourism between 2020 and 2022.

The main findings of this work note the constrictions of the UK academic job market and the consequences it poses for academics within tourism and beyond. It is proposed that future research to further understand the realities faced by academics is needed to prompt action for change to create more enriching career development.

The contribution of this study centres around sense making a phenomenon that exists but is not often talked about within academia (whether in tourism or beyond). For academics and managers, this paper presents an opportunity to reflect more holistically on careers with a view to instigating valuable change moving forward (for oneself or others). There is also a dearth of studies relating to career progression of tourism higher education educators.

Radical changes in consumer habits induced by the coronavirus disease (COVID-19) pandemic suggest that the usual demand forecasting techniques based on historical series are questionable. This is particularly true for hospitality demand, which has been dramatically affected by the pandemic. Accordingly, we investigate the suitability of tourists’ activity on Twitter as a predictor of hospitality demand in the Way of Saint James – an important pilgrimage tourism destination.

This study compares the predictive performance of the seasonal autoregressive integrated moving average (SARIMA) time-series model with that of the SARIMA with an exogenous variables (SARIMAX) model to forecast hotel tourism demand. For this, 110,456 tweets posted on Twitter between January 2018 and September 2022 are used as exogenous variables.

The results confirm that the predictions of traditional time-series models for tourist demand can be significantly improved by including tourist activity on Twitter. Twitter data could be an effective tool for improving the forecasting accuracy of tourism demand in real-time, which has relevant implications for tourism management. This study also provides a better understanding of tourists’ digital footprints in pilgrimage tourism.

This study contributes to the scarce literature on the digitalisation of pilgrimage tourism and forecasting hotel demand using a new methodological framework based on Twitter user-generated content. This can enable hospitality industry practitioners to convert social media data into relevant information for hospitality management.

2019冠狀病毒病引致消費者習慣有根本的改變; 這些改變顯示，根據歷史序列而運作的慣常需求預測技巧未必是正確的。這不確性尤以受到大流行極大影響的酒店服務需求為甚。因此，我們擬探討、若把在推特網站上的旅遊活動視為聖雅各之路 (一個重要的朝聖旅遊聖地) 酒店服務需求的預測器，這會否是合適的呢?

本研究比較 SARIMA 時間序列模型與附有外生變數 (SARIMAX)模型兩者在預測旅遊及酒店服務需求方面的表現。為此，研究人員收集在推特網站上發佈的資訊，作為外生變數進行研究。這個樣本涵蓋於2018年1月至2022年9月期間110,456個發佈資訊。

研究結果確認了傳統的時間序列模型，若涵蓋推特網站上的旅遊活動，則其對旅遊需求方面的預測會得到顯著的改善。推特網站的數據，就改善預測實時旅遊需求的準確度，或許可成為有效的工具; 而這發現對旅遊管理會有一定的意義。本研究亦讓我們進一步瞭解朝聖旅遊方面旅客的數碼足跡。

現存文獻甚少探討朝聖旅遊的數字化，而本研究不但在這方面充實了有關的文獻，還使用了一個根據推特網站上使用者原創內容嶄新的方法框架，進行分析和探討。這會幫助酒店從業人員把社交媒體數據轉變為可供酒店管理之用的合宜資訊。

I seek to identify whether cash flow management can affect the performance and risk of the Greek listed companies.

This study examines the relationship of cash flow management with performance and risk, using a sample of 80 non-financial companies listed in the Athens Exchange. The study covers the period 2018–2022, and panel data analysis is applied. Both financial performance and stock return are taken into consideration, while risk concerns the volatility of the companies’ share prices. The various explanatory variables used include the net cash flow, free cash flow, cash conversion cycle days, cash flow from operating activities, cash flow from investing activities, cash flow from financing activities, inventory days, customer days and supplier days.

The empirical results provide evidence of a positive relationship between financial performance and net cash flow and free cash flow. In addition, operating cash flow is positively related to financial performance. The opposite is the case for investing and financing cash flow. Finally, some evidence of a negative relationship between financial performance and inventory and customer days is provided too. On the other hand, stock return and risk are not related to the cash flow management variables at all.

To the best of my knowledge, this is one of the few studies to examine the relationship of cash flow management with performance and risk, using data from the Greek stock market. The results can form an effective selection tool for investors seeking Greek companies with the highest financial performance potential, which may reward them with higher dividends.

Romanian women migrant entrepreneurs (RWMEs) are amongst the largest EU migrant communities in the UK and make significant socioeconomic contributions to both their host and origin nations, but academic research and policy discussions have ignored them. Intersectionality raises complex contextual issues that require comprehensive examination and inclusive policies and programmes. This study is aimed at exploring how Romanian women migrant entrepreneurs experience their transnational intersectional journeys of belonging, as they create, negotiate and enact their intersectional identities of the country of origin, gender and being entrepreneurs in the UK and Romania.

This Interpretative Phenomenological Analysis (IPA) draws on draws upon Crenshaw's (1991) intersectional and Social Identity theories (Tajfel and Turner, 1979) to investigate how nine interviewed RWMEs have experienced their transnational journeys of acculturative belonging in the UK and Romania.

The study findings show how RWMEs undo and negotiate their intersecting identities to adhere to socio-cultural standards in both their host and native nations. In the UK, they feel empowered as women entrepreneurs, but in patriarchal Romania, their entrepreneurial identity is revoked, contradicting the prescribed socio-cultural roles.

This study responds to the call regarding inequalities in entrepreneurship opportunities (Vershinina et al., 2022). By focussing on the understudied community of RWMEs and exploring new intersectional and transnational contextual insights, it contributes to the literature and practice of migrant entrepreneurship. These empirical findings are essential for the development of evidence-based, disaggregated entrepreneurship programmes and policies.

This study responds to the call regarding inequalities in entrepreneurship opportunities (Vershinina et al., 2022). By focussing on the understudied community of RWMEs and exploring new intersectional and transnational contextual insights, it contributes to the literature and practice of migrant entrepreneurship. These empirical findings are essential for the development of evidence-based, disaggregated entrepreneurship programmes and policies.