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The purpose of this paper is to obtain new knowledge about the accounting measurement of financial sustainability in local governments, by studying the influence of political factors on the evolution of income statements.

This paper analyses income statements of Spanish municipalities from 2006 to 2014, together with mayor profiles and political-institutional factors, using the generalised method of moments system.

The income statement represents a useful measure to assess financial sustainability, showing the effect of political factors on three dimensions proposed by IFAC (i.e. service, revenue and debt), such as ideological coincidence, political competition, political ideology, and absolute majority or political fragmentation.

The findings can be useful for policymakers and accountants responsible for accountability, supervisory bodies, fiscal authorities, voters, users of public services and other stakeholders interested in governmental income statements.

In the Eurozone, the crisis of government finance has made the citizens and the policymakers question the size and volume of public services. Likewise, in countries such as Spain, politicians remain one of the main problems for citizens. These circumstances make it very interesting and timely to study the accounting measurement of financial sustainability and its political explanations.

The findings provide new empirical evidence about the accounting measurement of financial sustainability in local governments, and they identify political factors that influence the evolution of income statements.

The study aims to analyze pedagogical e-leadership in online higher education in Spain through the application of VAL-ED at the International University of La Rioja.

The methodology used to achieve the objectives has been a descriptive and quantitative methodology through a cross-sectional study based on the implementation of the questionnaire: Adaptation of the VAL-ED to the university context, developed by Palomino et al. (2022a).

Indeed, the data obtained allow the authors to affirm how both directors and supervisors, as well as teachers, have been able to evaluate the leadership behavior of directors, compared to the competence standards of VAL-ED, having obtained very positive results that show how their leadership is, without a doubt, oriented to students. Given the fact that in the second specific objective the study sets out to determine to what extent the three groups of respondents (faculty, supervisors and directors) coincide in the effective performance of the pedagogical leadership of the directors, it can be highlighted that no great differences have been found in the responses of effectiveness obtained from directors, supervisors and teachers, since the results of the resulting scores among these three groups of respondents were reasonably similar.

The research is original as the sample was collected personally by the authors of this article.

The purpose of this paper is to analyse the influence of culture on the relationship between each of the dimensions of e‐service quality and satisfaction with a web site involving purchase of a tourism service.

A questionnaire was administered to 300 international tourists (150 British and 150 Spanish) who had purchased a tourism product via the internet. The study employs a structural equation model to analyse the effect of cultural dimensions on the relationship between e‐service quality and online tourist satisfaction. The original data were standardised in order to allow comparison.

The results show that the influence of the dimensions of service quality on the tourists' satisfaction with their online purchases is moderated by cultural dimensions, namely uncertainty avoidance and individualism/collectivism.

In this study only two cultures are used to analyse the moderating effect of cultural dimensions on the relationship between quality and satisfaction and only two cultural dimensions are analysed.

The key practical implications of the work lie in illuminating the variations in tourist satisfaction when making an online purchase, and understanding the role played by cultural dimensions in interactions with web‐based businesses.

This paper makes progress in the study of the dimensions of the e‐service quality. Furthermore it is a cross‐cultural study which pays attention to the moderating effect of the cultural dimensions on the relationship of each dimension of e‐service quality with satisfaction with the web site.

The purpose of this paper is to analyse the relationship between environmental dynamism and supply chain flexibility (SCF) and to evaluate if two dynamic capabilities, i.e. operational absorptive capacity (OAC) and organisational learning (OL), are necessary competences for firms to develop such a responsive supply chain strategy as flexibility.

Hypothesised relationships are tested with survey data from 302 Spanish manufacturing firms using structural equations modelling.

Environmental dynamism is positively associated with both OAC and OL, and both dynamic capabilities enable SCF. The authors also find that the relationship between environmental dynamism and SCF is partially mediated by both dynamic capabilities.

The study contributes to the literature, for example, by determining when it is advantageous to develop SCF, by specifying what capabilities a firm needs to develop to align SCF with the environment, and by opening the black box that is the relationship between the environment and SCF.

Managers should develop SCF via OAC and OL when they detect a high degree of environmental dynamism. Knowing when this is necessary relies on a good understanding of the environment. OAC is found to be a stronger enabler of SCF than OL. The findings provide managers with an insight into why some firms are able to develop more effective responses to dynamic environments than others.

This study is one of only a limited number of studies that adopt a dynamic capabilities approach to supply chain management. Prior literature has shown that dynamic capabilities can aid in developing strategic, structural, and operational flexibility. The authors extend this literature by showing that OAC and OL have an effect on SCF.

The purpose of this paper is to analyse the influence of perceptions of pressure from stakeholders on the managers of state-owned enterprises (SOEs) regarding the need to implement socially responsible policies in the supply chain and to disclose corporate social responsibility (CSR) information. The authors also analyse the benefits perceived by public managers from applying CSR in the supply chain and from the greater disclosure of CSR information.

A structured questionnaire was developed, based on a set of items related to aspects of CSR, and taking into account previous research in this field. The authors also propose a theoretical model with which to analyse relations among the variables studied. This model was verified using structural equation modelling.

The results obtained are consistent with the proposed model and show that stakeholder pressure has a direct influence on the CSR policies applied by public managers regarding suppliers and information disclosure. The authors also find that public managers believe that applying socially responsible policies in their dealings with suppliers will benefit their business.

Although the question of CSR has been widely debated in the context of private business, very little research has addressed this question in the public sphere, especially in that of SOEs, regarding the practice of socially responsible management with suppliers. Aspects of social responsibility towards suppliers are of considerable importance and some complexity, particularly in public enterprises, which are sometimes the main or only consumer. A better understanding of the connections between these constructs will allow corporate decision makers, particularly those in public companies, to devise appropriate strategies for social responsibility in the supply chain and for the disclosure of CSR information, and thus incorporate stakeholders’ expectations into the design of these strategies.

The aim of the study is to analyze the perceptions of belief-in-importance (BI), self-efficacy (SE) and preferred source of learning (SL) of information literacy (IL) competencies among psychology students in Spain and Portugal.

Unified protocol was based on the questionnaire IL-HUMASS (26 items). Quantitative diagnostic-comparative study was carried out, including factor and variance analysis. Hypothesis compliance was checked.

By country, there are no significant differences in students' perceptions, although the scores in BI are higher than in SE. By category, there are some significant differences, and the least valued is that of processing. By individual competency, seven of them show differences between countries. Learning preferences are for a mix of classroom and autonomous learning. Students barely realize the value of libraries. Within factor structures, which share the same components in each dimension, some emerging factors do appear.

Motivation (BI and SE) with respect to IL competencies is a key asset for future psychologists. Interest should focus on some emerging motivational factors. Students' appreciation of the library should enhance through the corresponding initiatives for improvement. This method could be complemented by qualitative studies.

This is probably the first diagnostic-comparative study on perceptions of IL competencies among future psychology professionals.

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.

This paper aims to focus on understanding how restaurant review sites generate trust among travellers and the effect of trust on the intention to visit and recommend restaurants while travelling.

The research model was assessed with data from a sample of 439 Spanish tourists using partial least squares structural equation modelling (PLS-SEM).

Information quality and source credibility are key for generating website trust. Website quality does not influence trust. Website trust is a key variable for explaining both intention to visit and recommend a restaurant, offline and online. Age is a significant moderator.

This study expands the literature by assessing the antecedents and consequences of travellers’ trust in restaurant review sites during their trips.

Strategies are suggested for review sites, restaurants and destination managers.

This research enhances the knowledge of how consumers perceive restaurant review sites, and their behavioural intention while travelling.

这项研究重点关注餐馆的评论平台是如何使旅行者产生信任的, 以及信任对旅行者对餐馆的访问意愿和推荐意愿的影响。

本文根据439名西班牙游客的数据, 采用偏最小二乘结构方程模型（PLS-SEM）来对研究模型进行评估。

信息质量和来源可信度是产生网站信任的关键。网站质量对信任没有影响。网站信任是一个关键的变量, 可解释人们线下或线上访问和推荐该餐馆的意愿。年龄是一个重要的调节因素。

本研究通过评估旅行者在旅途中对餐厅点评网站产生信任的前因与后果, 扩展了相关文献。

为点评网站、餐厅和目的地管理者提供策略。

这项研究帮助了解了消费者如何认知餐厅点评网站, 以及他们在旅行时的行为意向。

口碑，網站信任，訪問意向，餐飲業，評論網站

El objetivo de esta investigación es comprender cómo las páginas webs de reseñas de restaurantes generan confianza entre los viajeros, y cómo esta confianza afecta a la intención de visitar y recomendar restaurantes durante el viaje.

El modelo de investigación fue evaluado a partir de una muestra de 439 turistas españoles mediante la técnica de mínimos cuadrados parciales en un modelo de ecuaciones estructurales (PLS-SEM).

La calidad de la información y la credibilidad de la fuente son variables clave en la generación de confianza hacia la página web. La calidad de la web no influye en la confianza. La confianza en la web es una variable fundamental para explicar tanto la intención de visitar como de recomendar un restaurante, dentro y fuera de Internet. La edad modera las relaciones del modelo.

Este estudio expande la literatura al evaluar los antecedentes y consecuentes de la confianza de los viajeros en las webs de reseñas de restaurantes durante sus viajes.

Se sugieren varias estrategias para las webs de reseña, los restaurantes y los destinos turísticos.

Esta investigación mejora el conocimiento sobre cómo los consumidores perciben a las webs de reseñas de restaurantes, así como sus intenciones de comportamiento mientras viajan.

Boca a boca, Confianza en el sitio web, Intención de visitar, Industria de la restauración, Sitios webs de opinión

Elder abuse is an issue of great concern world‐wide, not least in Europe. Older people are increasingly vulnerable to physical, psychological, financial maltreatment and sexual coercion. However, due to complexities of measurement, psychological abuse may be underestimated. The purpose of this study is to investigate the prevalence of psychological abuse toward older persons within a 12 month period.

The study design was cross‐sectional and data were collected during January‐July 2009 in the survey “Elder abuse: a multinational prevalence survey, ABUEL”. The participants were 4,467 randomly selected persons aged 60‐84 years (2,559 women, 57.3 per cent) from seven EU countries (Germany, Greece, Italy, Lithuania, Portugal, Spain, Sweden). The sample size was adapted to each city according to their population of women and men aged 60‐84 years (albeit representative and proportional to sex‐age). The participants answered a structured questionnaire either through a face‐to‐face interview or a mix of interview/self‐response. The data were analysed using descriptive statistics and regression methods.

The prevalence of overall psychological abuse was 29.7 per cent in Sweden, followed by 27.1 per cent in Germany; 24.6 per cent in Lithuania and 21.9 per cent in Portugal. The lowest prevalence was reported in Greece, Spain and Italy with 13.2 per cent, 11.5 per cent and 10.4 per cent, respectively. Similar tendencies were observed concerning minor/severe abuse. The Northern countries (Germany, Lithuania, Sweden) compared to Southern countries (Greece, Italy, Portugal, Spain) reported a higher mean prevalence (across countries) of minor/severe abuse (26.3 per cent/11.5 per cent and 12.9 per cent/5.9 per cent, respectively). Most perpetrators (71.2 per cent) were spouses/partners and other relatives (e.g. children). The regression analysis indicated that being from Greece, Italy, Portugal and Spain was associated with less risk of psychological abuse. Low social support, living in rented housing, alcohol use, frequent health care use, and high scores in anxiety and somatic complaints were associated with increased risk of psychological abuse.

Psychological abuse was more prevalent in Northern than Southern countries and factors such as low social support and high anxiety levels played an important role. Further studies are warranted to investigate the prevalence of psychological abuse and risk factors among older persons in other EU countries. Particular attention should be paid to severe abuse. Such research may help policy makers and health planers/providers in tailoring interventions to tackle the ever growing problem of elder abuse.

The paper reports data from the ABUEL Survey, which collected population based data on elderly abuse.

Each culture is defined by norms, beliefs and values which influence and complicate individual thoughts and actions. Cultural intelligence (CQ) is a novel concept that reflects the ability of individuals of certain cultures to adapt to the general conditions of a different society. This study aims to explore the relationship between CQ and technology adoption in the form of intention to use the internet.

This quantitative empirical study, based on data from a questionnaire completed by 201 university students, proposes three models to analyse the direct, indirect and moderating influence of the CQ on intention to use the internet.

The study reveals that CQ has an indirect influence on the intention to use the internet.

Most research to date has focused on analysing the influence of CQ in the cross-cultural field. This work contributes to the development of the concept of CQ as a decisive factor in a globalised world and analyses its impact on the internet, a tool that is fundamental at all levels.

Cada cultura posee unas normas, creencias y valores que la definen, lo que influye en el pensamiento y acciones de los individuos que la componen y dificulta el ajuste entre las mismas. Derivado de esto, la inteligencia cultural (CQ) es un concepto novedoso que refleja la capacidad que tienen los individuos de una determinada cultura de adaptarse a las condiciones generales de otra sociedad diferente. En este estudio, se explora la relación existente entre la CQ y la adopción tecnológica en la intención de uso de Internet.

La muestra está conformada por 201 estudiantes universitarios y los datos fueron recolectados a través de cuestionario. Se realizó un estudio empírico cuantitativo, proponiéndose tres modelos para analizar la influencia de manera directa, indirecta y como factor moderador de la CQ sobre la intención de uso de Internet.

El estudio revela que la CQ influye indirectamente sobre la intención de uso de Internet.

La mayoría de las investigaciones hasta el momento se han centrado en analizar la influencia de la CQ en el ámbito cross- cultural. Este trabajo contribuye al desarrollo del concepto CQ como un factor decisivo en el mundo globalizado y analiza su impacto en una herramienta fundamental a todos los niveles como Internet.