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This paper aims to measure the relationship between online experiential marketing (during the purchasing process involving information search and booking) and offline experiential marketing (during the stay) with hotel brand equity. In addition, the study attempts to determine if there is a significant link between the online hotel experience and the subsequent offline hotel stay experience.

A self-report survey was conducted in a series of four-star hotels in Granada city. The questionnaire was focused on measuring online experience, offline experience and brand equity. For the analysis of the data, a structural equations model was developed.

The results suggest that the experience during the hotel stay, contrary to that of the online purchase process, has an influence on hotel brand equity. Nonetheless, the online experience has a significant impact on the hotel stay experience.

This study is of particular utility for hotel management given that, although it is a sector that for several years has integrated experiential marketing in its service strategy, there is little research analyzing the impact of such actions on the variables that are of interest to the hotel.

There are no hotel sector studies that have jointly analyzed the role of the online and offline tourist experience and its role in contributing to brand equity. Recognizing the previous notions will allow hotels to identify where to focus marketing efforts so as to increase brand equity.

Esta investigación pretende medir la relación existente entre el marketing experiencial online (durante el proceso de compra online) y offline (durante la estancia), con el capital de marca del sector hotelero. Además, busca identificar si existe relación significativa entre la experiencia online y la experiencia offline.

Se pasó un cuestionario autoadministrado a turistas alojados en hoteles de cuatro estrellas de la ciudad de Granada. El cuestionario medía la experiencia online, la experiencia offline y el capital de marca. Para el análisis de los datos se desarrolló un modelo de ecuaciones estructurales.

Los resultados indican que la experiencia vivida durante la estancia tiene influencia en el capital de marca, mientras que la experiencia durante la compra online no presenta relación con el capital de marca. Sin embargo, esta experiencia online tiene impacto en la experiencia vivida durante la estancia.

Este estudio es de particular utilidad para la gestión hotelera dado que, aunque el sector desde hace años ha integrado el marketing experiencial en su estrategia de servicio, pocas investigaciones analizan el impacto de dichas acciones sobre las variables que les interesan.

Dentro del sector hotelero no hay estudios que analicen conjuntamente el papel de la experiencia turística online y offline y su papel en la contribución al capital de marca. Este conocimiento permite determinar dónde enfocar los esfuerzos de marketing para aumentar el capital de marca.

The purpose of this paper is to explain how public sector accounting has changed and is changing due to public governance development.

This paper conducts a traditional literature review based on selected studies in the fields of accounting, public administration and management. The aim of the review is to explain how diverse forms of public governance influence the fate of public sector accounting, including accountability, performance measurement, budgeting and reporting practices.

Public governance is developing into more inclusive but also complex forms, resulting in network, collaborative and digital governance. Consequently, the focus and practices of public sector accounting have changed, as reflected in new types of accountability, performance measurement, budgeting and reporting practices.

Drawing upon literature from different fields enables a deeper understanding of the changes in public sector accounting. Nevertheless, the intention is not to execute a systematic literature review but to provide an overview and resolve the scattered body of knowledge generated by previous contributions. The areas of risk management and auditing were not included and deserve further attention.

This paper discusses the need to continually redefine and reassess public sector accounting practices, by recognising the interdependencies between different actors, citizens and digital technologies.

To the best of the authors’ knowledge, this paper is a first attempt to deal with the phenomenon of new venture failure from the business network perspective of the Industrial Marketing and Purchasing (IMP) Group. In particular, this study aims to explore the post-failure phase of a new venture to investigate what happens to the new venture’s resources and relationships in the aftermath of its failure and the role of the entrepreneur in this process.

The paper builds on an explorative multiple case study of two failed new ventures, unfolding the failure and post-failure phase: evidence from both cases is confronted and discussed.

This study shows that the post-failure is a complex phase of recombination of activities and residual resources that may lead to new business opportunities. It is discussed that residual resources influence the direction and extent of post-failure activities in terms of restrictions as well as opportunities to restart new projects or ventures. It is also shown how the entrepreneur deals with the “business remains”.

While much attention has been devoted to new ventures’ failure, the paper focuses on the post-failure phase, an almost neglected topic in industrial marketing research. This study sheds some new light upon the journey through which entrepreneurs come to develop the set of resources, activities and relationships that are not only key to the establishment of the venture but also relevant in the complex and intricate trajectories of post-failure.

This study aims to analyse how consumers' perceptions of justice in a service recovery scenario vary, not only due to the company's actions but also due to the comparisons they make with the experiences of other consumers.

Based on justice theory, social comparison theory and referent cognitions theory, this study describes an eight-scenario experiment with better or worse interactional, procedural and distributive justice (better/worse interactional justice given to other consumers) × 2 (better/worse procedural justice given to other consumers) × 2 (better/worse distributive justice given to other consumers).

First, consumers' perceptions of interactional, procedural and distributive justice vary based on the comparisons they draw with other consumers' experiences. Second, the results confirmed that interactional justice has a moderating effect on procedural justice, whereas procedural justice does not significantly moderate distributive justice.

First, based on justice theory, social comparison theory and referent cognitions theory, we focus on the influence of the treatment received by other consumers on the consumer's perceived justice in the same service recovery situation. Second, it is proposed that the three justice dimensions follow a defined sequence through the service recovery phases. Third, to the best of the authors' knowledge, this study is the first to propose a multistage model in which some justice dimensions influence other justice dimensions.

: 本研究擬探討在服務補救的處境裡, 消費者對公平的看法不但會受公司的行動所影響, 同時也會因他們與其他消費者的經驗作比較而有所改變。

: 本研究根據正義理論、社會比較理論和參照認知理論, 描述一個涵蓋八個處境的實驗, 實驗包含更好的或更差的互動的、程序上的和分配性的公平 (給予其他消費者更好的/更差的互動公平) × 2(給予其他消費者更好的/更差的程序上的公平) × 2 (給予其他消費者更好的/更差的分配性的公平)。

: 研究結果顯示, 消費者對互動的、程序上的和分配性公平的看法, 是會根據他們與其他消費者的體驗所作的比較而有所改變; 研究結果亦確認了互動的公平對程序上的公平會有調節作用, 而程序上的公平對分配性的公平則沒有顯著的調節作用。

: 首先, 我們根據正義理論、社會比較理論和參照認知理論, 把研究焦點放在於相同的服務補救情景中, 其他消費者受到的待遇, 如何影響消費者自身的認知公平; 另外, 我們建議, 這三個公平維度, 在各個服務補救階段裡, 均會跟隨一個清晰的次序。最後, 就研究人員所知, 本研究為首個提出一個公平維度互為影響的多階段模型的研究。