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Tourism plays an important role in the Portuguese economy. It employs 3.5 per cent of the working population and is the most rapidly growing economic activity in Portugal (OECD, 1986). Mendonsa (1983, p.218) notes that Portugal ‘is a poor country which has only managed to maintain a favorable balance of trade because of tourism and the remittances of its many emigrants working abroad’. Portuguese tourism is also increasingly successful compared to other destinations; Kendell and de Haast (1986, p. 12) point out that Portugal ‘has one of the fastest growing tourism sectors in Western Europe’.

The objective of this study is to develop a set of econometric models for use in forecasting international tourist demand, as represented by the number of tourist visits, from the F.R. Germany and the United Kingdom to their respective major destinations.

Approche générale du problème Peu nombreux sont les parcs qui se prêtent à une visite de plus d'une journée. Une réflexion qui s'attache aux établissements majeurs pourra donc se cantonner aux réalisations conçues en vue d'accueillir le public pendant une journée, c'est‐à‐dire 5 à 7 heures d'activités entrecoupées de pauses et d'un repas pris sur place.

The purpose of this article is to present an overview of the history and development of transaction log analysis (TLA) in library and information science research. Organizing a literature review of the first twenty‐five years of TLA poses some challenges and requires some decisions. The primary organizing principle could be a strict chronology of the published research, the research questions addressed, the automated information retrieval (IR) systems that generated the data, the results gained, or even the researchers themselves. The group of active transaction log analyzers remains fairly small in number, and researchers who use transaction logs tend to use this method more than once, so tracing the development and refinement of individuals' uses of the methodology could provide insight into the progress of the method as a whole. For example, if we examine how researchers like W. David Penniman, John Tolle, Christine Borgman, Ray Larson, and Micheline Hancock‐Beaulieu have modified their own understandings and applications of the method over time, we may get an accurate sense of the development of all applications.

This paper aims to analyze the role of management accounting in international entrepreneurship. Its role, thus far, has been a neglected topic in research on accounting and international entrepreneurship, although some quantitative findings indicate the positive influence of management accounting on internationalization capability.

This paper is based on a multiple case study of Austrian firms and draws on the resource-based view of the firm as well as effectuation/causation logics. Data for this study were collected via semi-structured interviews, press reports, company chronicles, organizational brochures and websites of the analyzed case firms.

The paper finds that management accounting may indeed serve as a key capability for international entrepreneurship. However, reliance on this capability seems to be contingent on the phase of international entrepreneurship and pathway and mode of internationalization.

The findings add to the accounting literature by showing that the phase as well as the mode and pathway of international entrepreneurship may serve as contingency factors for management accounting, which have been overlooked in the literature. At the same time, they also contribute to the international entrepreneurship literature by offering an initial view on the neglected capability of management accounting.

This is the first study to analyze the role of management accounting in international entrepreneurship.

Family firms are the most prevalent type of firm worldwide. Nevertheless, the existent enterprise risk management (ERM) literature is silent on the adoption of ERM in family firms. Family firms exhibit specifics likely to influence the adoption of ERM. Most importantly, they often feature lower levels of agency conflicts, which should make them less prone to invest in mechanisms to control such problems. Consequently, it is expected that family firms are less prone to invest in ERM. This paper aims to explore this basic expectation.

This study is based on a survey of 430 firms from Austria and Germany.

It is observed that family firms show a lower adoption of ERM, especially in family firms where there is a family CEO.

The results suggest that future empirical ERM research should more closely analyze or at least control for family influence.

This study is among the first to analyze ERM adoption in family firms.

This paper aims to examine the relationship between characteristics of chief financial officers (CFOs) and enterprise resource planning (ERP) system adoption. Following upper echelons theory, the authors theorize that CFO age, education, tenure and recruitment influence ERP system adoption, and that this relationship is moderated by the CFO being responsible for firm-wide information technology (IT) functions.

The empirical analysis is based on a survey of 296 large and medium-sized Austrian firms. Logistic regression analyses were used to test the association between CFO characteristics and ERP system adoption.

The authors find that firms with externally recruited CFOs have adopted ERP systems significantly more often than firms with internally promoted CFOs. Surprisingly, the results indicate that firms with less educated CFOs more often adopted an ERP system, and that the relationship between CFO characteristics and ERP system adoption is not moderated by the CFO being responsible for IT.

This paper adds to the literature by corroborating case-based evidence that CFOs and their characteristics influence ERP system adoption. Extending previous research which indicates that CFO characteristics influence accounting practices, the authors show that CFO characteristics also influence technological innovation such as the adoption of ERP systems. Future research on technological innovation may therefore pay closer attention to the influence of CFOs.

This paper is the first to quantitatively test the influence of CFO characteristics on ERP system adoption.

Researchers of the history of women teachers have included fiction, as well as memoirs and history, as an important part of that testimony. The aim of this article is to examine the novel, Anne of Avonlea (1925) by Lucy Maude Montgomery as both a source of information about the working life of a woman teacher and, due to the immense popularity of the book, as a shaper of how women understand and enact teaching. Anne is a young teacher in her first posting consisting of a rural Canadian one‐ teacher school. She struggles to resist using corporal punishment in favour of winning her students respect, stimulating their minds and finding a ‘genius’. However, the local community, fellow teachers and her students have different notions of how teachers should behave. Her beliefs are further undermined when in a fit of anger she succumbs to beating one her students. Her reflections on what drove her actions are realistic and contain warnings for contemporary teachers to appreciate the often fragile hold they have on their espoused educational philosophy. Another danger revealed is the unconscious leaking of the shadow side of the psyche in the necessary close but dangerous relationships between students and teacher thereby providing a complex view of what motivates young women to teach and how they approach their work.

The purpose of this paper is to present a public university’s design and implementation of an assessment approach that measures the change in undergraduate students’ environmental stewardship reasoning and knowledge abilities over time.

In support of a university’s strategic emphasis on environmental stewardship, members of a university committee developed environmental stewardship learning outcomes for undergraduate students. The learning outcomes were not required in specific academic courses or in general education. Subsequently, volunteers from a variety of roles, in cooperation with committee members, developed a corresponding assessment test that focused on reasoning and knowledge. The instrument was revised between Spring 2011 and Spring 2014, and its validity was evaluated. An exploratory analysis of student learning over time was conducted using 22 items shared by different test forms.

A series of implementations and revisions resulted in a 50-question test, the Environmental Stewardship Reasoning and Knowledge Assessment (ESRKA), which showed good reliability (0.83). A comparative analysis provided evidence of the validity of the instrument. Results from a small sample of students showed that second-year students generally performed better on the 22 items than incoming first-year students. Those taking the assessment as second-year students, 18 months after their initial assessment, scored significantly higher on the 22 items by about 10.4 percentage points (0.61 standard deviation units, t₆₈ = 6.23, p < 0.0001).

Because of the small sample size and revision of the items, the analysis of student learning is only exploratory.

The learning outcomes and validated assessment instrument may be used either in whole or part by other institutions. The approach to measure changes in students’ environmental stewardship reasoning and knowledge abilities as cohorts over time could assist universities in tracking environmental stewardship learning and could inform strategic implementation of learning opportunities through the curriculum, as well as through other student learning experiences.