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Most models of intellectual capital measurment equal intellectual capital with intellectual assets. Nevertheless, companies sometimes must incur liabilities to make intellectual assets truly actionable. This fact suggests the existence of intangible liabilities. The aim of this paper is to refine the methods of assessment of intellectual capital by refining and extending the concept of intangible liabilities.

The paper consists of a literature review of prior conceptualisations of intangible liabilities, and an empirical exploration of the employer‐employee relationships that can originate intangible liabilities.

The results of the empirical research show that a non‐fulfilment of perceived obligations by the company might cause organisational members to refrain from deploying their organisational knowledge in organisational processes. Thus, these obligations can be conceptualised as intangible liabilities.

The research has only explored intangible liabilities related to organisational members. Future research should explore the intangible liabilities that an organisation can incur with other constituencies, e.g. suppliers and clients.

Managers can improve their models of intellectual capital measurement taking into account not only the intangible assets, but also the intangible liabilities. Taking into account intangible liabilities should bring awareness of the conditions that might hinder the deployment of organisational knowledge.

The study brings a more refined, theoretically‐ and empirically‐based conceptualisation of intangible liabilities than those provided so far, aiding to develop a more robust theory of intellectual capital measurement.

This chapter reflects upon the trajectory of research in the geography of tourism in Spain. It begins with a review, including the evolution of the main topics present in the subdiscipline, with a special focus on developments since the 1990s. This is followed by an analysis of the current role and potential impact of academic tourism geography and a discussion on the recent growth in the publication of research results in international journals. Of importance are the institutional factors that explain the increasing recognition of research on the geography of tourism in Spain. Finally, the chapter discusses the hegemony of positivist approaches pivoting on land use, local and regional development, impact analysis, and landscape transformation, as well as the emerging links between Spanish tourism geography and the international mainstream schools of thought.

This study aims to examine the extent to which customers’ perceptions of restaurant authenticity facilitate the establishment’s customer-based brand equity (CBBE) – both directly and indirectly – via customer satisfaction. The study also analyzes whether restaurant type moderates the antecedent relationships of CBBE formation.

Two restaurants of different types were selected for the study: a mid-scale and a moderate/casual restaurant. Based on a final total sample of 402 customers of both restaurant types, a moderated mediation regression model was used.

It was found that the level of authenticity perceived by the restaurant visitor during the gastronomic experience is an antecedent of restaurant brand equity formation, both directly and indirectly, via customer satisfaction. Furthermore, these antecedent relationships were found to be partially moderated by restaurant type.

Only two restaurants were used for the study. This study could be replicated by comparing other types of restaurants with differentiated characteristics to test whether the results obtained for these two types can be extrapolated to the rest.

There is no empirical evidence in the literature regarding the possible moderating effect of restaurant type on brand equity formation, so the particular note is the simultaneous application of CBBE measurement to the analysis of two different types of restaurant and the differences in their brand equity formation. On the other hand, there are few studies that use moderated mediation regression analysis as a methodological technique in the field of restaurants, so this is an interesting methodological contribution.

The aim of this study is to analyse the moderating roles of restaurant type and client long-term orientation (LTO) on the loyalty building process. In addition, this analysis delves into the role of customer satisfaction and delight in the dining experience on the development of loyalty to a restaurant.

This study advances a moderator mediation model stemming from self-administered online questionnaires presented to clients subsequent to their gastronomic experiences. The analysis comprised a sample of 250 customers of moderate restaurants and 290 of midscale restaurants.

The results reveal that customer satisfaction and delight are two key antecedents to the process of building loyalty towards restaurants and that the responses depended on restaurant type and client LTO.

The study advances recommendations to restaurant managers and gastronomic marketing specialists. Moderate restaurants should satisfy the customer without offering additional services while medium-scale establishments should design actions perceived as an extra that surprise the client. Moreover, it is more important to offer delight to short-term oriented clients than to long-term oriented clients.

The global character of the hospitality industry implies that achieving customer loyalty requires going further than generating favourable attitudes. This has led the academic world to place more interest on the issue of delight perceived by the client. In this sense, the present study examines exclusively the long-term cultural dimension due to the little attention it has received in hospitality literature. Finally, the advances offered by the PROCESS software in analysing indirect conditional effects renders it possible to identify the different levels of customer LTO towards different types of restaurants.

The purpose of this paper is to investigate the relationship between organizational structure and performance, especially through organizational learning and innovation, based on evidence from Austria and China.

Based on the literature and hypothesis, a theoretical, conceptual and structural equation model is set up through a questionnaire survey and sample of about 90 Austrian and 71 Chinese samples. Partial least squares were used in the analysis and the results are tested by bootstrap methods.

The findings reinforce the important infrastructure position of organizational structure on performance. First, organizational structure has more effects on organizational learning than on innovation, organizational learning has an indirect effect on performance through innovation, except the direct effect of structure on performance. Second, managers in Austria think structure has a more important effect on performance; both managerial and technical innovation influence performance, managerial innovation is not significant in China. Austrian companies prefer structural‐oriented innovation whereas Chinese prefer learning‐oriented innovation. Third, in a hi‐technology or knowledge intensive industry, organizational structures affect organizational performance mainly through innovation and organizational learning. But in traditional industry, such as labor‐ or capital‐intensive industry, organizational structure impacts organizational performance mainly through innovation. Fourth, for younger firms, learning is important in the relationship of organizational structure with performance, but in older firms, innovation is the mediator for structure on performance. Finally, senior managers think organizational structure improves performance directly and through innovation. But the middle and junior managers think organizational learning has an important mediating effect on performance.

The paper shows that innovation is a more important mediating variable in the influence of organizational structure on performance. Innovation needs to be encouraged at the strategy level instead of at the implication level.