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The purpose of this paper is to extend the applicability of stakeholder, legitimacy and signaling theories by examining to what extent proactive corporate social responsibility disclosures are interrelated to attempt to gain and maintain legitimacy, to gain support of the stakeholders and to reduce information asymmetry.

To test the theoretical arguments, a longitudinal approach over a five-year period of 145 companies’ sustainability reports and statistical analysis was applied to investigate the evolution of their quality.

The results show a significant increase in the quality of sustainability reporting, and the experience gained while writing these reports can contribute to this. Based on signaling and legitimacy theories, this paper suggests that improvement in sustainability reporting quality acts as an important signal to gain legitimacy in case of information asymmetry during the legitimacy process. Th disclosure for economic and social dimensions is better than that of the environmental dimension, and the improvement in quality over time is the because of synergies and interlinkages more between these two dimensions of sustainability, and to a lesser extent because of the environmental dimension.

Firms should view investing in sustainability reporting disclosure as a strategy for obtaining business legitimacy.

The results of this paper are of interest for several reasons: extend and broaden the use of signaling in studying its use on sustainability reporting; the use of three theories is an appropriate framework for empirical analysis of sustainability reporting disclosure quality in Brazil; and add to the scarce evidence of sustainability reporting in Brazil.

The purpose of this paper is to examine the relationship between business strategies and the adoption of enterprise resource planning (ERP) in Taiwan's communications industry. This sector has experienced astounding growth in production over the past three years.

Data are collected from 100 organizations through face‐to‐face interviews. A discriminant analysis is used to test the hypotheses pertaining to the ERP adoption decision.

The results show that a number of identified variables among the key internal and external descriptors of the firm's business strategies are the chief factors that determine whether ERP is adopted or not. Another variable, organization size, is also important, indicating that companies of different size approach the adoption of ERP differently. These variables correctly classify 78 percent of the decisions made with respect to the adoption of ERP.

This is the first empirical research study that examines the relationship between a firm's business strategy and the adoption of ERP in the rapidly expanding communications industry in Taiwan. With an increased understanding and better insight into this relationship, it should be possible for managers to be more proactive in their planning of the future adoption of an ERP system.

This study aims to examine empirically how business in Taiwan has successfully implemented and benefited from ISO 9000.

Of 1,668 survey questionnaires mailed to companies with ISO 9000 certification, a total of 441 usable responses were used in the survey. Using the structural equation model, this study is grounded in a theoretical framework that links five key variables: top management support, quality planning, employee involvement, continuous improvement and firm performance.

The empirical results indicate that there is a positive relation between ISO 9000 and business performance. Keys to success include four constructs, namely top management support, quality planning, employee involvement and continuous improvement. These constructs are a series of chain, rather than parallel components.

This study constructs a conceptual framework that links the following key variables: top management support, quality planning, employee involvement, continuous improvement and firm performance. This study not only assesses the impact of these practices on firm performance, but also clarifies the process through which ISO 9000 implementation effects performance. Moreover, it provides an empirical framework for testing the well‐known PDCA cycle. The results should provide valuable information for dealing with similar managerial issues.

The purpose of this study is to empirically examine whether business can benefit from ISO 9000, and examines how motivation impacts the depth of ISO 9000 implementation and how the depth of ISO 9000 implementation impacts a firm's performance in Taiwan.

A survey questionnaire was mailed to the 1,668 companies with ISO 9000 certification, and a total of 441 usable responses were returned. Using a structural equation model, this study empirically examines the relationship between ISO 9000 motivation and ISO 9000 implementation depth and how implementation depth influences firm performance.

The results demonstrate that a positive relationship exists between the extent to which companies implement ISO 9000 and firm performance. Additionally, internal motivation fully mediates the relationship between external motivation and ISO implementation depth. Furthermore, the implementation of ISO 9000 directly and positively influences operational performance and indirectly affects market performance, in turn positively impacting business performance.

This study represents a first attempt to construct a conceptual framework that integrates the motivations behind implementing ISO 9000 certification, the implementation depth underlying processes, and ISO 9000 performance.

This paper aims to identify key factors driving auditors’ adoption of Generalized Audit Software (GAS) in a large developing country, Indonesia, through the lens of the technology, organization and environment (TOE) framework.

Results of this study are based on semi-structured in-depth interviews conducted in Indonesia with audit firms of varying sizes.

Key study findings included the identification of highly influential adoption factors, especially environmental factors, such as availability of information technology-skilled auditors in the local market, client needs and expectations and client size. This study has also identified factors, not identified in previous research, as being influential including the importance of GAS availability in a range of languages and the necessity of a supportive professional and regulatory environment.

This study makes several contributions to the literature including that it identifies new influential factors in the TOE framework. This framework has not been widely applied in auditing research and looks beyond the individual perspective to that of the organization as a whole. Moreover, the present study takes a developing country perspective and examines a range of audit firms. In contrast, most studies to date in the area have taken a Western focus and have concentrated on large audit firms. Additionally, this study provides an in-depth analysis through the use of semi-structured interviews, whereas prior studies have relied on surveys.

Firms' motives in adopting ISO 9000 have been considered as one of the primary factors in determining benefits of the implementation of the standard. Literature commonly categorized motives for adopting ISO 9000 into two types, internal and external. The purpose of this paper is to examine three major strategic roles which these two types of motives play in affecting the result of the ISO 9000 adoption, namely goal, driver, and context. As a goal, motives reflect the firms' strategic outcomes in adopting ISO 9000. As a driver, motives determine the way firms implement the standard, and as a context, motives moderate the effect of implementation on firms' performance as the outcomes of ISO 9000 adoption.

Data were collected from 328 middle and senior managers of ISO 9001 certified firms in Australia who were responsible for managing quality system in their organizations.

Consistent with predictions, internal motives had a positive relationship with operational performance and implementation. Furthermore, from a strategic fit perspective, internal motives strengthened the relationship between implementation and performance. In contrast, external motives had no statistically significant relationship with performance and weakened the relationship between implementation and performance.

The results provide key insights for managers to appropriately evaluate their ISO 9000 certification motives and to give attention to the implementation of ISO 9000 standards. Firms can thus gain a better understanding of how performance is shaped from both the motives for and the implementation process of ISO 9000.

This paper is the first which articulates the multiple roles of firms' motives for adopting the ISO 9000 standard and examines their effects on firms' performance.

Tourism review (TR) celebrates its 75th anniversary in 2020. The purpose of this paper is to proffer a holistic overview of TR based on bibliometric analyses of the publications from 2001 to 2019.

The research method entails performance analyses and science mapping analyses on TR. The performance analyses engage a sequence of bibliometric statistics, including citation analysis, most cited authors and papers, most influential and productive authors, countries and institutions to name a few. The authors also used visualization of similarities viewer to perform the science mapping analysis of TR based on co-citations of cited authors, bibliographic couplings of authors and countries and co-occurrences of authors’ keywords from 2001 to 2019 and from 2014 to 2019. To examine the thematic evolution using SciMAT, a de-duplicating process was conducted in which 1,485 keywords were refined to 128 word groups before thematic evolution map and strategic diagrams for the three sub-periods were generated.

The thematic evolution map revealed ten thematic areas. The key themes of each of these thematic areas are destination studies, tourism destination and hospitality tourism; destination studies, competitiveness and innovations, co-operations and experience tourism; business studies, sports tourism, tourism destination and satisfaction; quality studies, networks, social studies and co-operation; business model and sports tourism; tourism management and tourism destination; political studies, perception and satisfaction; political studies, sustainability studies, social studies and health tourism; behavior, perception and satisfaction; and cultural tourism and tourism destination.

The study has managed to unveil the key trends of publications, authors, affiliations, nations and authors’ keywords. The findings are useful for potential authors to have a quick snapshot of what is expected from and what is happening in TR.

The study serves as a historical record of TR’s publications. It presents comprehensive bibliometric analyses of the publications in TR and identifying the key research trends.

Tourism Review（TR）将于2020年庆祝其成立75周年。本论文研究的目的是基于2001年至2019年出版的相关文献数量加以分析, 并对TR进行全面概述。

研究方法需要对TR进行性能分析和科学映射分析。绩效分析涉及一系列的文献数量统计, 包括引用分析：引用最多的作者和论文, 最具影响力和生产力的作者, 国家和机构。作者们还使用VOSviewer对引用作者的共同引用, 作者与国家/地区的书目耦合以及2001年至2019年以及2014年至2019年共同出现的作者关键词来进行TR的科学制图分析, 并使用SciMAT, 进行了重复数据删除过程, 将1485个关键字简化为128个词组, 进行随后三个阶段主题性的进化图与策略图的制作。

从2001年到2019年, TR的出版物和其引用率出现了巨大的飞跃, 因为它引起了全世界各项研究人员, 机构和国家的极大兴趣。被引用最多的文献和最有影响力的作者多来自发达国家的机构, 包括美国（US）, 英国（UK）以及其他欧洲和大洋洲国家。但是, 亚洲和非洲大陆的国家也正在加入潮流, 并开始在TR中树立影响力。

该研究设法揭示了出版物, 作者, 隶属关系, 国家和作者的关键词的主要趋势。这些发现对于有潜能的作者快速了解TR预期和正在发生的事情很有帮助。

这项研究可作为TR出版物的历史记录。它将提供TR出版物的综合文献计量分析, 并确定了关键的研究趋势。

旅游期刊, 文献计量分析, 科学制图, 书目耦合, 共引, 共现, VOSviewer, SciMAT

研究论文

Tourism Review (TR) celebra su 75 aniversario en 2020. El objetivo de esta investigación es ofrecer una visión global de TR basada en análisis bibliométricos de las publicaciones de 2001 a 2019.

el método de investigación implica análisis de rendimiento y análisis de mapeo científico en TR. Los análisis de desempeño involucran una secuencia de estadísticas bibliométricas, que incluyen análisis de citas, autores y artículos más citados, autores más influyentes y productivos, países e instituciones, por nombrar algunos. Los autores también utilizaron el VOSviewer para realizar el análisis de mapeo científico de TR basado en citas compartidas de autores citados, acoplamientos bibliográficos de autores y países y co-ocurrencias de las palabras clave de los autores desde 2001 hasta 2019 y desde 2014 hasta 2019. Para examinar el evolución temática utilizando SciMAT, se llevó a cabo un proceso de desduplicación en el que se refinaron 1485 palabras clave a 128 grupos de palabras antes de que se generaran mapas de evolución temáticos y diagramas estratégicos para los tres subperíodos.

hay un salto gigantesco en las publicaciones, así como las citas de TR de 2001 a 2019, ya que ha ganado mucho interés por parte de varios investigadores, instituciones y países de todo el mundo. La mayoría de los autores más citados e influyentes provienen de instituciones de países desarrollados, incluidos los Estados Unidos (EE. UU.), El Reino Unido (Reino Unido) y otras naciones europeas y de Oceanía. Sin embargo, países de los continentes asiático y africano se están uniendo al carro y comenzaron a establecer su influencia en TR.

el estudio ha logrado revelar las tendencias clave de publicaciones, autores, afiliaciones, naciones y palabras clave de los autores. Los hallazgos son útiles para que los autores potenciales tengan una instantánea rápida de lo que se espera de lo que está sucediendo en TR.

el estudio sirve como un registro histórico de las publicaciones de TR. Presenta análisis bibliométricos exhaustivos de las publicaciones en TR e identifica las tendencias de investigación clave.