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The main purpose of this research paper is to generate a holistic bibliometric study of the tourism industry and COVID-19 fields, to further investigate the current interests and trends emerging from scientific collaboration and thematic analysis and to identify research gaps that indicate future research directions.

This study conducts several analyses, which include the co-authorship and social network analysis, co-citation and keyword co-occurrence knowledge structures. The authors generate a knowledge map of the leading articles and link them with previous literature to elucidate the debates and consensus in research on COVID-19 and tourism.

Research interests concentrate in the USA, China, Europe and the Oceania areas, so more cross-continental collaborations are expected among them and with other regions. Popular topics are tourism sustainable transformation, crisis management and multidisciplinary fields like tourism, hospitality, information technology and environmental sciences. This paper also identifies underexplored topics for future investigation on the social, environmental, cultural and governance dimensions of sustainable tourism.

This paper contributes to guiding tourism researchers in identifying and finding publication references and future collaborations. Moreover, the investigation of knowledge structures could be beneficial for scholars hoping to broaden the current understanding of this field and discover potential for future tourism research, especially in the global pandemic and other severe health crises.

This study enriches the existing literature in the fields of tourism and the pandemic and highlights current interests and research trends exploring scientific collaboration, thematic analysis and knowledge mapping.

The “public interest” of financial institutions was used as an argument to intervene in accounting practices. The Bank of Spain's standard was not compatible with International Accounting Standard (henceforth IAS) 39 and the Spanish banking sector had become one of the most provisioned in Europe. This makes it an interesting case study of the relationship between provisioning and income smoothing. The 2008 financial crisis revealed that provisions were insufficient and a reinforcement regulation process began in 2012. This paper aims to examine whether, since 2012, the Bank of Spain's regulatory effort on impairment accounting standards has induced less income smoothing, correcting its countercyclical effect.

A regression model is applied during the period 2005–2020, to test whether there is a trend change in the correlation between the level of provisions and annual earnings in 2012.

The results show that from 2012 onwards (when the Bank of Spain reinforced the regulation on provisioning), there was a correction in income smoothing behaviour.

This study provides empirical evidence that reinforces the claim that accounting policy can affect decision-making accounting practices, in this particular case, at the Bank of Spain.

This study examines how women and men in family firms respond differently when asked about perceptions of financial performance. The study poses three research questions around this topic: Are there differences among female and male responses, do those perceptions change if men and women are leaders of the family business and does the family's socioemotional wealth (SEW) influence such responses.

This study uses a quantitative research design to determine if financial performance perceptions of family firms differ based on the gender of the respondents and their leadership position, and second, if SEW's dimensions influence those perceptions, using data from the Successful Transgenerational Entrepreneurship Practices (STEP) survey in 2015.

The findings indicate that due to the lack of theory regarding gender as a social construct, empirical data collected for family business studies should take under consideration if respondents are women, men, leaders and the family influence in the family business when collecting data from surveys and asking for perceptions of financial performance. Results show that women in family businesses tend to have more positive perceptions of financial performance than men, but if women are leaders, those perceptions not only decrease but become negative. In addition, the family's socioemotional wealth (SEW) exacerbates those tendencies.

This study contributes to the literature by helping to understand the potential limitations of subjective measures of financial performance, as women increasingly become family business leaders. It also contributes to gender studies by demonstrating that there is a lack of gender theoretical perspectives specifically, gender roles, suggesting that differences in self-promotion and self-evaluation between men and women leaders of their family firms. Finally, this study adds to the study of SEW as a multidimensional construct by showing the different effects, or lack of them by each dimension and showing the strong effect of family continuity on the perception of financial performance.

The aim of this study is to evaluate the implicit and explicit attitudes of Generation Z (Gen Z) individuals toward the experience of visiting and getting to know traditional or virtual museums.

Two studies were conducted. The first study assesses the implicit attitudes of Gen Z individuals through Implicit Association Tests (IAT) toward the experience of visiting traditional versus virtual museums. Considering the results of the study one, the second study proposes and validates a conceptual model through PLS-SEM approach about the explicit attitudes of this generation toward virtual museums.

In the first study, it was found that virtual museums are more successful at engaging and immersing participants than traditional museums for Gen Z. The second study emphasized the significance of meeting Gen Z expectations and ensuring effortless access to information in virtual experiences as this can lead to increased satisfaction and inspiration among this generation.

The originality of this study lies in its focus on Gen Z's attitudes toward virtual museums and the use of both implicit and explicit attitude measures to gain a comprehensive understanding of these attitudes. An interesting aspect emerges from the implicit attitudes displayed by Gen Z, indicating their preference for virtual museums as more captivating compared to traditional ones.

This paper aims to find out if there is a relationship between access to climate change information and student activism.

Exploratory study focused on the survey of 400 [n = 400] students from 10 universities in Spain from April to May 2022. A questionnaire with 19 questions was divided into blocks of knowledge, awareness, and action and bivariate analysis with a margin of error of ±5% and a confidence level of 95%.

The greater the degree of information received, the greater the activism of university students, who tend to use digital media and social networks to get informed. However, they perceive that the university generates little information and a low number of activities related to climate change. Students demand that universities implement informal, formal, and service-learning environmental education strategies on sustainable consumption.

Given the results of previous studies showing the variable “type of degree” does not show differences at the beginning and end of studies, it has not been considered in this research. Nevertheless, it would be convenient to introduce it in future investigations to confirm if this may have an impact on informational habits.

This paper urges universities to act as sources of environmental education, given the relationship between the information received and the pro-environmental attitudes of students.

The universities are powerful social actors that can shape public and political discourses for eco-social transition.

This research adds the variable access to information in studies on pro-environmental attitudes. Furthermore, this research provides data about student perceptions of the university, government, industry, and NGO climate actions.

The COVID-19 pandemic has significantly affected service small- and medium-sized enterprises (SMEs), increasing the importance of understanding how these businesses can become more resilient and how service innovation can be an effective strategy to increase their adaptive capacity and survival. This study aims to examine the role of dynamic capabilities in service innovation as a factor explaining the resilience of SMEs in Puerto Rico and the Dominican Republic during the COVID-19 crisis and its impact on service innovation. Additionally, the authors assess whether service innovation has a significant impact on value cocreation in these businesses.

This study used a quantitative method by surveying 118 SME owners in Puerto Rico and the Dominican Republic. The data were analyzed using partial least-squares structural equation modeling.

The results reflect important theoretical contributions by analyzing resilience from an innovation perspective instead of a retrospective approach, which is an area that has not been analyzed in the literature. Additionally, theoretical contributions to marketing services in SMEs are discussed, which is an underresearched topic. The results advance by discussing the role of service innovation through the reconfiguration of resources and how this can be an effective strategy to increase value cocreation with customers during crises.

This study is original in that it analyzes resilience from the perspective of innovation, and not from a retrospective approach. It offers a vision in response to the need for studies that provide a clearer conceptualization of resilience in small businesses. This highlights the importance of considering regional differences and service innovation as effective strategies to enhance resilience and value cocreation with customers.

Food not only satisfies the need and nourishes positive experiences but also enhances involvement with the cultural, social and environmental attributes of a destination. As urban tourism is embracing sustainable consumption practices (SCP), this study aims to explore tourist’s responsible behaviour by embracing traditional gastronomic delicacies. More specifically, it pinpoints the driving forces behind why people choose traditional gastronomic delights.

The study adopted the triangulation method involving the grounded theory approach (GTA) attained through a series of focus group discussions followed by the survey method taking an emerging economy’s perspective (India and Bangladesh). This study accords equal importance to both the demand and supply perspectives of gastronomic tourism and its stakeholders.

Critical dimensions such as travel motivation, tourist expectations, socio-economic perspectives, mindful consumption, sustainable marketing efforts and community awareness were identified as major influencers towards traditional gastronomic delicacies.

The present study bears significance to the urban developers, policymakers, marketers, regional tourism bodies and tour operators in promoting urban gastronomic cultures through marketing traditional delicacies for sustainable development of the evolving gastronomic industry in India and Bangladesh.

This study makes a novel attempt in exploring critical dimensions in an evolving gastronomic industry by blending an innovative qualitative research methodology like GTA supported by the empirical validation process (quantitative). It proposes a theoretical framework for further advancement of gastronomic and urban tourism towards a SCP.

In Argentina, soy and maize represent 28% of the total country exports, affecting the balance of payments, international reserves accumulation and sovereign credit risk. In the past 10 years, three extreme and moderate droughts have affected the agricultural areas, causing significant losses in soybean and maize production. This study aims to estimate the economic impact generated by different drought levels for soy and maize production areas through a financial perspective that allows the estimation of the cash flow and income losses.

By analyzing the extreme deviations in yields during dry periods, the losses generated by droughts were valuated among 183 departments nationwide.

The aggregated results indicated a total loss of US$24.170m, representing 57.45% of the international reserves of the Argentinean Central Bank in 2021. This estimate shows the magnitude of the climate impact on the Argentinean economy, indicating that severe droughts have macroeconomic impacts, with the external sector as the main transmission channel in an economy with historic restrictions on the balance of payments, international reserve accumulation and sovereign credit risk.

This study analyses the macroeconomic impact of drought on Argentinean soybean and maize production.

Literature about transparency in public-sector organizations has been attracting the attention of scholars for the last two decades. This study reviews the existing literature with the intention of creating a description of the state of the art, categorized by geographical areas, levels of government, topics, and methodologies.

The authors have developed a structured literature review following a rigorous protocol. The initial search was launched on 25 April 2022 on Scopus and Web of Science, resulting in 3,217 articles. After removing duplicates and studies that did not meet all the inclusion criteria specified in the review protocol, the final sample includes 956 articles from 1991 to 2021.

The analyses show a considerable increase in studies since 2005, especially in the last two years, when 30% of the publications have been produced. Most of the studies analyze the national/central level of government. Many authors compare different countries, while other scholars focus on specific countries, overall, the USA and the UK. The local level of government has also been widely studied, especially in the Spanish and Chinese contexts. The most frequently used methodologies are quantitative and empirical techniques, and the most common topics are those associated with accountability.

This study uses a huge sample (956 articles over the period 1991–2021), which has never been used before, to examine the literature on transparency. The structured literature review facilitates the identification of gaps that can be filled by future studies. These include analyzing transparency in specific geographical areas like Africa, Asia, and Latin America, studying transparency at different levels of government, especially at the regional and federal levels, and providing comparative studies and case study collections.

Driven to improve the quality of higher education as an engine of growth and socio-economic development within Pakistan for 20 years, the Higher Education Commission (HEC) in Pakistan has focused on linking academics and professional services staff with their counterparts in various countries, including the UK, US, and Australia. In collaboration with the British Council, the PAK-UK initiative has been launched to offer deeper linkages between the academics and universities in the UK and Pakistan. This paper presents statistical analysis of data collected in a British Council project highlighting the gender inequalities of the current HEC strategy. The results suggest the potential for online opportunities to help close and amend this gender gap and improve higher education in Pakistan, and the PAK-UK initiative's role in contributing more broadly to the United Nations Sustainable Development Goals.