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This paper aims to define and measure the environmental capabilities that are applied when the circular economy (CE) is introduced in businesses. Founded on the dynamic capabilities theoretical approach, the study analyzes different environmental competences that firms apply during this process. Environmental management systems, corporate social responsibility, reporting and accountability and other environmental accounting practices are studied in the same analytical framework used to study the environmental capabilities that influence the circular scope (CS) of firms. This study contributes to bridging the gap between academic research focused on environmental accounting and that investigating the introduction of the CE in businesses.

The results were obtained by using partial least squares structural equation modeling to analyze the relationship between environmental capabilities for the CE and the CS achieved by a sample of Spanish firms with more than 50 employees that expressed interest in the CE, eco-design, eco-innovation and other environmental issues.

Based on an analysis using the dynamic capabilities theoretical approach, the results suggest a positive relationship between the CS of firms, their environmental accounting practices and their level of corporate social responsibility (CSR) and accountability. Stakeholders’ pressure – which has a mediating effect on the CS of firms – is also analyzed, adding new insights to recent studies of this topic at the micro-level. The authors also explore whether the CS of businesses, which is related to the degree of their development of capabilities, influences environmental and financial performance.

The new insights obtained in this study can help overcome the limitations of conventional accounting approaches and incorporates a much broader scale of environmental information that can be applied to CE practices. These results also offer insights to practitioners regarding the internal measurement processes related to the CE and regarding CSR in particular for small and medium enterprises, because these metrics can be partially applied depending on the practices introduced in each firm. For policymakers, a better understanding of the CE’s introduction into businesses will contribute to the design of policies that can enhance its deployment, for example, by providing tools that set up regional priorities depending on the CE-related practices adopted by the firms located in the territory.

A CE involves the transformation of a linear economic model into a circular one to reduce dependence on raw materials and energy and to reduce the environmental impact of production and consumption. Understanding how to manage the specific competences that integrate capabilities applied to the CE will allow firms to improve their social and environmental reporting. In addition, other social implications of this study relate to improving relationships with consumers and stakeholders and to the practice of social corporate sustainability.

This study goes beyond previous research on the CE to extend the authors’ knowledge about its adoption at the micro-level by taking a transversal approach, as its subject spans the fields of environmental accounting and the CE while addressing both in a framework of analysis. The analysis of the accounting concerns of the CE in businesses and the study of concerns related to endogenous environmental competences are quite original under the theoretical framework of dynamic capabilities, and this study is a first step in an incipient line of inquiry.

Hotels offer high-quality guest experiences to positively impact their emotions, satisfaction, perceived value, word-of-mouth (WOM) and electronic word-of-mouth (eWOM). This study aims to investigate the impacts of the quality perceived by hotel guests on their positive emotions, negative emotions, perceived value and satisfaction; verify the impacts of the price on perceived value and satisfaction; examine the impacts of satisfaction on WOM and eWOM; and test the moderating effect of hotel guests’ behavioural engagement on social networking sites (HGBE-SNS) on the relationship between satisfaction and eWOM.

This survey included 371 guests who assessed their experiences at three Brazilian hotels. Structural equation modelling tested the hypothetical model supported by the stimulus-organism-response (S-O-R) theory (Mehrabian and Russell, 1974).

The quality perceived by hotel guests (stimulus) positively impacts perceived value, positive emotions and satisfaction and negatively affects negative emotions (organism). Price (stimulus) negatively impacts perceived value but does not affect satisfaction. Perceived value positively impacts satisfaction. Satisfaction positively impacts WOM and eWOM (responses). The HGBE-SNS moderates the relationship between satisfaction and eWOM.

To the best of the authors’ knowledge, this study is the first that simultaneously demonstrates the relationships between perceived quality, price, perceived value, positive and negative emotions, satisfaction, WOM, eWOM and HGBE-SNS. Hotels must offer their guests high-quality services to positively impact’ perceived value, positive emotions, satisfaction and WOM. Low prices boost the perceived value but do not directly increase guest satisfaction. Satisfied hotel guests share their experiences via WOM, but high HGBE-SNS is crucial to boost eWOM.

Los hoteles ofrecen experiencias de alta calidad a sus huéspedes para influir positivamente en sus emociones, satisfacción, valor percibido, boca a boca (WOM) y boca a boca electrónico (eWOM). Este estudio tiene como objetivo a) investigar el impacto de la calidad percibida por los huéspedes del hotel en sus emociones positivas, emociones negativas, valor percibido y satisfacción; b) verificar el impacto del precio en el valor percibido y la satisfacción; c) examinar el impacto de la satisfacción en el WOM y eWOM; d) probar el efecto moderador del compromiso conductual de los huéspedes del hotel en las redes sociales (HGBE-SNS) en la relación entre satisfacción y eWOM.

En esta encuesta participaron 371 huéspedes que evaluaron sus experiencias en tres hoteles brasileños. La modelización de ecuaciones estructurales puso a prueba el modelo hipotético apoyado en la teoría estímulo-organismo-respuesta (S-O-R) (Mehrabian y Russell, 1974).

La calidad percibida por los clientes del hotel (estímulo) influye positivamente en el valor percibido, las emociones positivas y la satisfacción, y negativamente en las emociones negativas (organismo). El precio (estímulo) afecta negativamente al valor percibido, pero no a la satisfacción. El valor percibido afecta positivamente a la satisfacción. La satisfacción afecta positivamente al WOM y al eWOM (respuestas). El HGBE-SNS modera la relación entre satisfacción y eWOM.

Este estudio es el primero que demuestra simultáneamente las relaciones entre calidad percibida, precio, valor percibido, emociones positivas y negativas, satisfacción, WOM, eWOM y HGBE-SNS. Los hoteles deben ofrecer a sus clientes servicios de alta calidad para influir positivamente en el valor percibido, las emociones positivas, la satisfacción y el WOM. Los precios bajos aumentan el valor percibido pero no incrementan directamente la satisfacción de los huéspedes. Los huéspedes satisfechos comparten sus experiencias a través del WOM, pero un alto nivel de HGBE-SNS es crucial para impulsar el eWOM.

酒店提供高质量的宾客体验, 对宾客的情绪、满意度、感知价值、口碑（WOM）和电子口碑（eWOM）产生积极影响。本研究旨在 a) 调查酒店客人感知到的质量对其积极情绪、消极情绪、感知价值和满意度的影响; b) 验证价格对感知价值和满意度的影响; c) 检验满意度对 WOM 和电子口碑的影响; d) 检验酒店客人在社交网站上的行为参与（HGBE-SNS）对满意度和电子口碑之间关系的调节作用。

本次调查包括 371 位客人, 他们对自己在巴西三家酒店的入住体验进行了评估。结构方程模型检验了由刺激-组织-反应（S-O-R）理论（Mehrabian 和 Russell, 1974 年）支持的假设模型。

酒店客人感知到的质量（刺激因素）对感知价值、积极情绪和满意度有积极影响, 而对消极情绪（有机体）有消极影响。价格（刺激因素）对感知价值有负面影响, 但不影响满意度。感知价值对满意度有积极影响。满意度对 WOM 和 eWOM（反应）产生积极影响。HGBE-SNS 可调节满意度与网络口碑之间的关系。

本研究首次同时展示了感知质量、价格、感知价值、积极和消极情绪、满意度、WOM、eWOM 和 HGBE-SNS 之间的关系。酒店必须为客人提供高质量的服务, 才能对 “感知价值"、"积极情绪"、"满意度 “和 “WOM “产生积极影响。低价会提升感知价值, 但不会直接提高客人满意度。满意的酒店客人会通过 WOM 分享他们的体验, 但高 HGBE-SNS 对促进 eWOM 至关重要。

Most scholars acknowledge the role of firm-stakeholder relationship for enabling corporate sustainability (CS), but existing literature tends to apply a superficial understanding of interaction. Thus, the purpose of this paper is to advance knowledge by challenging classical stakeholder theory with fundamental insights from the IMP perspective, which in turn leads to a deeper conceptualization of interactive CS.

A typology framework is developed through an abductive research design grounded in the concepts of actors, resources, and activities. The authors illustrate the potential of the framework through a longitudinal case study. The empirical case revolves around an initiative for recycling of plastic material in a partly beforehand established supply chain, and the study reveals three main findings.

First, recycling solutions can result in major technological challenges. For example, using recycled material can jeopardize industrial quality standards. Second, third-party stakeholders represent critical knowledge and competence that can remedy technological challenges. Finally, R&D projects are important means for developing firm-stakeholder relationships.

The paper introduces IMP concepts to the CS debate, which can illuminate the emerging literature on tensions and paradoxes related to CS phenomena. Further research is needed on the role of non-business actors as capacity generators for social and environmental change in traditional business networks.

The proposed framework can be used to analyze why some stakeholders (individuals and groups) turn into contributing actors in inter-organizational relationships, while others remain latent.

This paper illustrates the usefulness of actor bonds, resource ties and activity links as explanatory concepts. Moreover, developed relationships in terms of collaboration and networks represent a capacity to change, which is overlooked in current CS debates.

The study aims to analyze the previous literature on government initiatives to implement health information systems (HISs).

Proknow-C (Knowledge Development Process-Constructivist) was used in the selection of the literature and in the bibliometric and systematic analysis.

The research identified a portfolio composed of 33 articles aligned with the research theme and with scientific recognition, as well as periodicals, authors, papers and keywords that stood out the most. Amongst the government initiatives in the 24 identified countries, England has been the most studied nation, and there is a certain prominence of research arising from developed countries. Electronic health records (EHRs) have been the most explored technology. Efficiency and safety of health care delivery, integration of information and among health organizations, cost reduction and economicity are the most expected benefits from government programs. The difficulties found are related to the broader context in which the system is inserted, to the management of the program, to technology itself and to individuals. The most emphasized difficulties identified in most countries were previous context marked by a lack of standardization/interoperability, acceptance of providers and users and project financing. The findings of the present article provide a theoretical framework for future studies, in addition to yielding a replicable process for future use.

This research may be considered original as it analyzes – through a constructivism-structured process (Proknow-C) – the phenomenon under investigation by gathering bibliometric and systematic review data concomitantly. The countries and technologies reported emerge from the process itself.

Crystallization is the process widely used for components separation and solids purification. The systems for crystallization process evaluation applied so far, involve numerous non-invasive tomographic measurement techniques which suffers from some reported problems. The purpose of this paper is to show the abilities of three-dimensional Electrical Capacitance Tomography (3D ECT) in the context of non-invasive and non-intrusive visualization of crystallization processes. Multiple aspects and problems of ECT imaging, as well as the computer model design to work with the high relative permittivity liquids, have been pointed out.

To design the most efficient (from a mechanical and electrical point of view) 3D ECT sensor structure, the high-precise impedance meter was applied. The three types of sensor were designed, built, and tested. To meet the new concept requirements, the dedicated ECT device has been constructed.

It has been shown that the ECT technique can be applied to the diagnosis of crystallization. The crystals distribution can be identified using this technique. The achieved measurement resolution allows detecting the localization of crystals. The usage of stabilized electrodes improves the sensitivity of the sensor and provides the images better suitable for further analysis.

The dedicated 3D ECT sensor construction has been proposed to increase its sensitivity in the border area, where the crystals grow. Regarding this feature, some new algorithms for the potential field distribution and the sensitivity matrix calculation have been developed. The adaptation of the iterative 3D image reconstruction process has also been described.

This article aims to open the black box of the relationship between customer experience and customer satisfaction. The authors also take a fine-grained approach to the concept of customer experience analysis in terms of four dimensions: basic service experience (BSE), moments of truth (MT), focus on results (FR) and peace of mind (PM).

A total sample of 185 industrial customers in Spain was collected via an online platform from March to April 2020. The data were analysed using partial least squares-structural equation modelling (PLS-SEM).

The results indicated that the four dimensions of customer experience are the foundation of commercial success (i.e. customer satisfaction) for express parcel companies in the business-to-business (B2B) environment. Therefore, the most innovative express parcel companies should not only pay attention to providing services in accordance with the customer agreement but also go beyond that; hence, these companies must understand customer needs to be able to offer a unique experience. Therefore, these companies must design experiences that go beyond pure technical delivery services.

Although previous work has linked customer experience to customer satisfaction, there is little work that does so specifically in an industry as in vogue as express parcels and less so in the B2B environment. In addition, this work analyses fine-grained customer experience in terms of grain's four dimensions, and therefore, the authors analyse how each dimension (e.g. more rational or more subjective dimensions) impacts customer satisfaction. Few studies have focussed on this type of analysis for express parcel companies in the B2B environment.

The purpose of this paper is to analyze the perception of the influence of greenwashing and of attitudes and beliefs in the decisions of purchase of green products in the retail.

A quantitative research was carried out by means of a survey with a sample of 880 consumers living in São Paulo city, Brazil, who buy in supermarkets weekly or biweekly.

It was possible to evaluate a model that analyzed the aspects that greenwashing carries and the aspects that the attitudes and beliefs of the consumer present. As a result, it is inferred that when greenwashing is identified in the product, it loses the aspects of loyalty, satisfaction and benefits, as well as becoming a product that causes confusion of consumption. Further, consumer attitudes and beliefs show that they are guided by the aspects of perceived loyalty, satisfaction and benefits and that the perceived risk aspect is practically ignored.

The originality of this study is in evaluating consumer perception focusing on several aspects of purchase intention simultaneously, considering perception and behavior of consumer before greenwashing and green consumption and using all aspects together (satisfaction, loyalty, subjective and control forces, risk and benefits perception). Besides complementing with other determinants like consumer attitudes and beliefs, confusion of green consumption, behavior controlled in relation to green consumption and greenwashing. Thus, it contributes with an interdisciplinary study whose scale and methodology can be used by analogous studies.

The present study aims to synthesize and conceptualize, through a systematic literature review (SLR), the current state of gamification knowledge in the tourism and hospitality (T&H) sector, providing a roadmap for future research recommendations for service research and practice.

The research is based on a systematic literature review and adopts a systematic quantitative approach to summarize existing evidence on gamification usage in the T&H sector, focusing on relevant service literature on gamification. The authors analyze 36 papers published between 2011 and 2019.

The authors synthesize existing knowledge into five themes describing gamification's role in T&H (Edutainment, Sustainable behavior, Engagement factors, Service provider-generated content and User-generated reviews). Then, a cross-analysis of the five themes reveals the pivotal elements (affordances, behavioral and psychological outcomes, and benefits) generated by gamification mechanics in T&H, simultaneously highlighting potential implications and relevant insights for service literature. The review identifies critical issues affecting gamification research and provides a future research agenda, considering opportunities for T&H and service research.

The study provides the first SLR investigating gamification in T&H. The findings present potential implications and relevant insights for T&H contributing to the construction of a more holistic understanding of gamification adoption in service research.

This paper empirically addresses the effect of coercive, normative and mimetic pressures on sustainability results, focussing on the three dimensions of the triple bottom line approach: environmental, economic and social. The mediating role of compliance, analyser or proactive corporate strategies towards sustainability is also considered.

The hypotheses developed in this study were tested using data from a sample of private companies from two industries: manufacture of chemicals and chemical products, and manufacture of basic metals.

The results confirm the role played by institutional pressures for sustainability in explaining the involvement of organisations in economic, social and environmental aspects. The mediating effect of corporate strategy is also confirmed, although only for environmental aspects.

Research into sustainability development is evolving rapidly; however, few studies have explored its diffusion amongst organisations from a triple bottom line perspective by considering the role of different current external pressures, the corporate strategy and the diverse results.

本研究擬對強制壓力、規範壓力和模仿壓力對可持續性成果的影響進行實證研究。研究的焦點放在三重底線法的三個層面上,即是環境層面、經濟層面和社會層面。研究人員亦探討尋求可持續性的承諾、分析儀和積極主動的公司戰略的中介作用。

研究人員測試其建立的各項假設; 使用的數據取自兩個企業的私人公司的樣本,它們是製造化學品和化學產品的企業,以及製造基本金屬的企業。

研究結果確認了尋求可持續性所帶來的制度壓力,在解說企業於經濟、社會和環境三方面的參與上所扮演的角色。研究結果亦確認了公司戰略的中介作用,唯這只見於環境的層面上。

探討可持續性發展的學術研究發展迅速,唯當中較少從三個基本的角度去探討可持續性發展在組織內的傳播; 本研究考慮了目前各種外來壓力、公司戰略和不同的結果所扮演的角色,以彌補這研究差距。