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The specific typology of local accommodation in Portugal has undergone a huge expansion accompanied by a proliferation in the number of firms and it is crucial that the firms associated with this boom can ensure their survival and remain in the market. The purpose of this paper is to specify an insolvency forecasting model and identify which financial indicators best contribute to forecasting insolvency in local accommodation firms.

At the methodological level, the financial data of firms in this sector were initially collected via the SABI database; then the probit model was estimated to perform the analysis of financial variables, with the aim of observing their behaviour and understanding which are crucial in predicting business insolvency.

Given the scarcity of studies in this specific typology of accommodation, the results of this paper are relevant and increase the knowledge for the sector. They also enable the identification of financial ratios that deserve greater attention from those responsible for firms in this sector, namely, profitability and liquidity ratios. In short, profitability ratios vary inversely with the probability of insolvency, so that firms with higher levels of net profitability, asset rotation or accumulated profitability have a lower probability of insolvency, with the opposite being true in terms of liquidity, where firms with higher current assets are more likely to become insolvent.

The novelty of this paper is focused on the urgent need for tourism accommodation stakeholders to prevent or anticipate insolvency and identify which financial indicators best contribute to forecasting insolvency. This research is fundamental, as many cities are considered major tourist destinations and where a high number of tourism businesses are concentrated.

This study focuses on the Portuguese tourist decision process in terms of traveling to exotic places. Based on the push‐pull motive model defined by Crompton in 1979, this paper seeks to propose an integrated approach to understand tourist motivations and how these contribute to the perception of a destination.

A structural model and a categorical principal component analysis are used to assess to what degree motivational factors may influence perceptions about a destination. The empirical study is supported through data from a sample of 1,097 individuals who travelled by plane to exotic places, during 2004.

The findings show that push and pull motivations influence the way tourists perceive the destination but the resulting image does not determined the intrinsic motivations.

The study has the restriction of being limited to the Portuguese case. However, these findings open paths for further investigation, namely extending to other destinations and to tourists with different incentives and nationality.

This study contributes to the overall understanding of why tourists adopt specific behaviors. In specific, motivations and perceptions were combined in order to understand why people could be pushed to travel to exotic destinations and how they form their perceptions.

We present a critical literature review debating Brazilian research on social and environmental accounting (SEA). The aim of this study is to understand the role of politics in the construction of hegemonies in SEA research in Brazil. In particular, we examine the role of hegemony in relation to the co-option of SEA literature and sustainability in the Brazilian context by the logic of development for economic growth in emerging economies. The methodological approach adopts a post-structural perspective that reflects Laclau and Mouffe’s discourse theory. The study employs a hermeneutical, rhetorical approach to understand and classify 352 Brazilian research articles on SEA. We employ Brown and Fraser’s (2006) categorizations of SEA literature to help in our analysis: the business case, the stakeholder–accountability approach, and the critical case. We argue that the business case is prominent in Brazilian studies. Second-stage analysis suggests that the major themes under discussion include measurement, consulting, and descriptive approach. We argue that these themes illustrate the degree of influence of the hegemonic politics relevant to emerging economics, as these themes predominantly concern economic growth and a capitalist context. This paper discusses trends and practices in the Brazilian literature on SEA and argues that the focus means that SEA avoids critical debates of the role of capitalist logics in an emerging economy concerning sustainability. We urge the Brazilian academy to understand the implications of its reifying agenda and engage, counter-hegemonically, in a social and political agenda beyond the hegemonic support of a particular set of capitalist interests.

The purpose of this study is to empirically investigate how knowledge-based organizational support (KOS) influences organizational performance through project management.

Data were obtained from a survey and from archival sources with a time lag for the dependent variable; structural equation modeling was used to analyze the data. The sample was made up of 106 organizations in Colombia, considering two key respondents from each organization: general manager and project manager.

Results show that KOS is an antecedent of project management and project performance. Furthermore, project management and project performance play a mediating role between KOS and organizational performance.

Research limitations are the following: use of cross-sectional data with a time lag, one single unit of analysis, organizational performance analyzed only from a financial perspective. Despite these limitations, the paper puts forward relevant implications that bridge knowledge management and project management literature by clarifying the conditions under which knowledge organizational support generates a significant impact on organizational performance. Intellectual capital and knowledge management dynamic capabilities play a relevant role in this connection.

The findings have important practical implications: decision-makers are to allocate effectively hard and soft resources to configure a knowledge-based infrastructure, through the development of intellectual capital and knowledge management dynamic capabilities.

The findings are generalizable to projects management in the context of non-government organizations or other social-oriented initiatives.

This study assumes and operationalizes organizational support from a knowledge-based perspective, represented by intellectual capital and knowledge management dynamic capabilities, providing empirical evidence of the way KOS influences organizational performance through project management and project performance.

When organizations engage in misconduct, social control agents play a crucial role in sanctioning them to show the enforcement of societal norms and reduce the risk of future deviance. We study the interaction between the government and the media, two key social control agents, in the evaluation organizational misconduct. While past work has focused on the influence of the media on the government, we theorize the influence of the government on the media. The government is a social control agent with supreme formal authority to punish misconduct, and thus its actions are of particular interest to the media as they form evaluations of misbehaving organizations. However, the government, tied by conflicting demands, sometimes turns a blind eye to misconduct and supports misbehaving organizations for the greater societal good, instead of punishing them. How is the media’s perception of misbehaving organizations affected by such government actions? We explore this question by looking at the case of the 2008 government bailout of investment banks in the United States, after those were caught red-handed for their involvement in the sub-prime financial crisis. Carrying out a content analysis of newspaper reporting (2007–2011), we show that the negative perception of investment banks and their misconduct is attenuated when they receive government support. Our work contributes to the emerging literature on the social construction of organizational misconduct and illuminates the interaction between government and media in the evaluation of behavior as organizational misconduct.

This study examines the efficiency dynamics of public health service providers in Colombia between 2010 and 2021. In order to achieve this objective, a data panel is utilized to assess the effectiveness of 841 institutions across three levels of complexity (1, 2 and 3) in providing patient care, taking into account user satisfaction from 2010 to 2021.

By employing growth mixture analysis (GMA) and other statistical techniques, we may identify unique efficiency profiles among hospitals with different levels of complexity.

The results demonstrate varied efficiency patterns, with certain profiles generally retaining or improving efficiency over time, while others observe fluctuations or reductions. Efficiency outcomes are significantly impacted by factors such as capital investment, operational costs and workforce mix. Efficiency levels can be improved by making strategic investments in capital infrastructure and implementing effective operational cost management.

Changes in the healthcare market conditions in recent years in Colombia have compelled healthcare providers (IPS) to transform themselves into sustainable organizations.

Goals play a critical role in everyday life and shape life and lifestyles. This chapter reviews and discusses the main approaches to the study of goals, addressing main theoretical endeavours that have emerged from psychological research, and emphasising the contributions from cognitive psychology to the topic. It also discusses literature on goals and motivation as found in tourism studies, highlighting the theoretical underpinnings used in this field. The discussion concludes with the need to update, in tourism studies, knowledge from cognitive psychology and propose how a better understanding of the cognitive foundations of goal-oriented behaviour can contribute to change tourism practice.

There is no industry in the world where a crisis caused by terrorism has such a strong impact as in tourism. Providing security for visitors before and during a trip can be a critical success factor for the competitiveness of a particular destination or organization or for business tourism when tourists consider multiple alternatives. Information about political instability, violence, crime or terrorist attacks could cause a substitution effect by tourists. International terrorism and tourism share some characteristics, as both cross national borders, involve citizens from different countries and use the new travel and communications technologies. In recent decades, terrorism organizations have been using tourism targets to gain global visibility. Based on a broad analysis of literature and data, the main goal of this research is to update the work of Seabra (2019) and help to analyse the main connections between terrorism and tourism, specifically by presenting the main terrorist events targeting tourism activity and destinations in the last 35 years and their main consequences for tourism industry.

The repercussions of Portugal's colonialism are not widely discussed. The marks of colonialism in the public space are still present in the urban landscape of Portuguese cities. Despite the growing activity of the Black movement's in the country, they are still not being systematically considered in the design of public policies. Moreover, the Portuguese census does not include any data collection on ethnic belonging. Therefore, it is difficult to deepen the knowledge of the Black communities. The Black community has been growing in Porto, the second-largest city in Portugal and it remains highly invisible. Starting from a collaborative project between Portuguese and American professionals, acting in the fields of sociology and socially engaged curatorial and contemporary art practices, an experimental approach was developed to map and cocreate with the Black community in Porto. By using digital tools while collecting, analyzing, and sharing data, and by applying an ethnographic approach and techniques of exploration from documentary photography, the team developed a collaborative project side by side with the community. An exchange between disciplinary knowledge and “various subject positions,” with all participants engaging in an exploration of how to begin decolonizing the city through those tools took place at the project TRAVESSIA. This chapter explores how the Black nonelite is expressing and questioning race and ethnic inequalities in Porto by discussing the results of this collaborative project.