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1 – 10 of 153The new initiatives of the Tourist Resorts and Hotel sectors are contributing more and more to stabilise the Spanish economy each day. This year, 1994, there is a rapidly growing…
Abstract
The new initiatives of the Tourist Resorts and Hotel sectors are contributing more and more to stabilise the Spanish economy each day. This year, 1994, there is a rapidly growing awareness of the exciting potential rewards for all sectors of the economy and the previous prejudices about Tourism on the part of the financial sector are fast disappearing. Bankers, hotel managements, constructors, local, regional and central governments now work together as a team to study and overcome the problems inherited, paradoxically, from our early successes.
José Luís Martins and Carlos Santos
This paper aims to investigate the changes caused by the use of the enterprise resource planning (ERP) systems in the accounting of organizations at different levels…
Abstract
Purpose
This paper aims to investigate the changes caused by the use of the enterprise resource planning (ERP) systems in the accounting of organizations at different levels: organizational structure; processes; and employees.
Design/methodology/approach
The authors use a qualitative methodology with interpretative analysis through the study of five cases in Portuguese companies that implemented the Sage ERP X3. The data collection was carried out mainly through semi-structured interviews.
Findings
The results indicate that the successful implementation of the ERP system is associated with changes in the organizational structure, reengineering of processes and changes in the functions of employees. These changes interact and cause modifications among themselves, which makes it difficult to identify the origin and sequence of changes related to the implementation of the systems. It was possible to identify the direct impact of the ERP system on the change of processes, which is reflected in the functions of the employees, as well as to verify that the ERP system provides the opportunity for companies to change their organizational structure.
Originality/value
This paper contributes to the accounting literature by providing evidence on the influence of ERP systems on organizational aspects of accounting in the Portuguese reality, attesting that the successful implementation of the ERP system is associated with changes in the organizational structure, reengineering of processes and changes in the functions of employees.
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José Luis Santos, Kenneth R. Roth, Adrian H. Huerta and Zachary S. Ritter
As demand for access to colleges and universities prompts higher education systems for creative and efficient solutions, we examine technology-centric approaches to education…
Abstract
As demand for access to colleges and universities prompts higher education systems for creative and efficient solutions, we examine technology-centric approaches to education delivery and their implications for policy, student outcomes, and resource allocation. Our work is framed by Kingdon’s adapted multiple streams theory of national policymaking. However, the real elephant in the room may be the skyrocketing costs of administration that may need wrangling before resources can be directed to the future potential savings obtained through developing infrastructure for, and delivery of, tech-centric teaching approaches. We provide examples and strategies, policy implications, and recommendations for research and practice.
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Goldie S. Byrd and Christopher L. Edwards
HBCUs are significant in their number and in the number of minority students they graduate annually. They are located across Alabama, Arkansas, California, Delaware, District of…
Abstract
HBCUs are significant in their number and in the number of minority students they graduate annually. They are located across Alabama, Arkansas, California, Delaware, District of Columbia, Florida, Georgia, Kentucky, Louisiana, Maryland, Mississippi, Missouri, North Carolina, Ohio, Oklahoma, Pennsylvania, South Carolina, Tennessee, Texas, Virginia, and West Virginia. They make up approximately 3% of the nation's institutions of postsecondary education. In 2001, they enrolled more than 14% of all Black students in higher education, and more than 30% of Blacks graduated with a baccalaureate degree, according to the National Center for Education Statistics (2004). There are 40 four-year public institutions, 49 four-year private institutions, 11 two-year public institutions, and 5 two-year private institutions. North Carolina has 11 HBCUs, more than any other state. Alabama has nine HBCUs, and Georgia and South Carolina have eight each. Both Mississippi and Texas have seven HBCUs. The first HBCU, Cheyney University, was founded in 1837. It was followed by two other historically Black institutions, Lincoln University in Pennsylvania (1854) and Wilberforce University in Ohio (1856).
José António C. Santos, Margarida Custódio Santos, Luis Nobre Pereira, Greg Richards and Luis Caiado
Little is known about how tourists’ eating habits change between everyday life and holidays. This study aims to identify market segments based on changes in food consumption and…
Abstract
Purpose
Little is known about how tourists’ eating habits change between everyday life and holidays. This study aims to identify market segments based on changes in food consumption and experiences of a sun-and-sea destination’s local food. The authors evaluate to what extent tourists consume local food and assess the contribution of local food experiences to the tourists’ overall experience.
Design/methodology/approach
The target population was all tourists visiting the Algarve in the Summer 2018 and included both domestic and international sun-and-sea tourists. A sample of 378 valid questionnaires was collected. Data analysis included descriptive analysis, statistical tests and cluster analysis.
Findings
Cluster analysis identified three segments: non-foodies, selective foodies and local gastronomy foodies. Results indicate that tourists change their eating habits during holidays, eating significantly more seafood and fish and less legumes, meat, fast food and cereals and their derivatives. International and domestic sun-and-sea tourists reported that eating local food contributes significantly to their overall tourism experience.
Practical implications
Sun-and-sea destinations should promote the offer of local dishes, especially those that include locally produced fish and seafood, to improve the tourist experience, differentiate the destination and increase sustainability.
Originality/value
The authors address three identified research gaps: a posteriori segmentation based on tourists’ food consumption behaviour; measurement of changes in eating practices between home and in a sun-and-sea destination; and assessment of the role of food experiences to overall tourism experience of tourists visiting a sun-and-sea destination.
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Barbara de Lima Voss, David Bernard Carter and Bruno Meirelles Salotti
We present a critical literature review debating Brazilian research on social and environmental accounting (SEA). The aim of this study is to understand the role of politics in…
Abstract
We present a critical literature review debating Brazilian research on social and environmental accounting (SEA). The aim of this study is to understand the role of politics in the construction of hegemonies in SEA research in Brazil. In particular, we examine the role of hegemony in relation to the co-option of SEA literature and sustainability in the Brazilian context by the logic of development for economic growth in emerging economies. The methodological approach adopts a post-structural perspective that reflects Laclau and Mouffe’s discourse theory. The study employs a hermeneutical, rhetorical approach to understand and classify 352 Brazilian research articles on SEA. We employ Brown and Fraser’s (2006) categorizations of SEA literature to help in our analysis: the business case, the stakeholder–accountability approach, and the critical case. We argue that the business case is prominent in Brazilian studies. Second-stage analysis suggests that the major themes under discussion include measurement, consulting, and descriptive approach. We argue that these themes illustrate the degree of influence of the hegemonic politics relevant to emerging economics, as these themes predominantly concern economic growth and a capitalist context. This paper discusses trends and practices in the Brazilian literature on SEA and argues that the focus means that SEA avoids critical debates of the role of capitalist logics in an emerging economy concerning sustainability. We urge the Brazilian academy to understand the implications of its reifying agenda and engage, counter-hegemonically, in a social and political agenda beyond the hegemonic support of a particular set of capitalist interests.
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Sebastián Ramón Pérez Chacón, Jose Luis Rodriguez Vilchez, Jorge Antonio Cabrera Berrios, Carlos Arturo Raymundo Ibañez and David Santos Mauricio
Low citizen adoption rates jeopardize the success and proliferation of e-government systems. This study aims to understand how the perception of environmental sustainability (ES…
Abstract
Purpose
Low citizen adoption rates jeopardize the success and proliferation of e-government systems. This study aims to understand how the perception of environmental sustainability (ES) can influence a citizen’s intention to use e-government systems.
Design/methodology/approach
In a case study in Peru, the technology acceptance model (TAM) adoption model is extended with the construct of ES and evaluated with structural equation modeling. An 18-element, in-person survey was constructed and administered to citizens of Lima, Peru who had prior exposure to e-government systems.
Findings
The results show that citizens can be positively influenced to adopt e-government systems if they perceive that doing so will contribute to ES.
Research limitations/implications
As this was a preliminary study, further research should focus on specific, as opposed to general, e-government systems, as well as encompassing a broader cross section of the population.
Practical implications
Administrators of e-government initiatives can consider public-interest factors, alongside of the common self-interest factors, when looking to improve adoption rates of e-government systems.
Originality/value
This is the first time that TAM has been extended with the construct of ES.
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Luis Castro, Maria Santos-Corrada, Jose A. Flecha-Ortiz, Evelyn Lopez, Jose Gomez and Brunilda Aponte
Knowledge management has historically been approached in private firms as a key factor for business management. However, this is not the case for government institutions. The…
Abstract
Purpose
Knowledge management has historically been approached in private firms as a key factor for business management. However, this is not the case for government institutions. The existing literature on the transfer of knowledge appears as a topic little addressed in government and even to a lesser degree within the police forces. This study aims to evaluate the relationship between motivation, knowledge absorption, knowledge transfer and innovative behavior in a public organization such as the Puerto Rico Police.
Design/methodology/approach
This quantitative research using the survey technique had the participation of 300 police officers from the 13 police regions of Puerto Rico and the research model was analyzed through partial least squares structural equation modeling.
Findings
The results contribute to the growth of the currently limited literature at identifies how motivation, knowledge absorption, knowledge transfer and institutional support influence innovative behavior.
Originality/value
The study discusses a series of implications on less explore the issue in how the transfer of knowledge becomes a key force to produce change and the success of all reforms. Various implications for the success of public administration in bringing a change from a bureaucratic culture to an advanced one are also discussed.
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