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This paper aims to investigate the extent of intellectual capital disclosure (ICD) through websites and social media in Spanish local government (SLG) and analyze the factors that explain their disclosure.

The study applies content analysis and regression techniques. The ICD is analyzed for Spanish municipalities with more than 100,000 inhabitants and provincial capitals over a period from January 2018 to February 2020.

Findings emphasize that the quantity of disclosed information on intellectual capital (IC) is in the low level, particularly with regard to human capital (HC). Furthermore, the results show that the information provided via social media mainly concerns the relational capital (RC). On the other hand, results obtained indicate that larger municipalities, with lower financial autonomy and whose citizens have a high income level use the online media (both websites and social media) more actively to disclose information about IC. Finally, municipalities led by women and with high level of citizens' education exert a positive influence in the ICD only on websites.

This paper makes a number of key contributions to the existing body of knowledge, focusing on ICD, a neglected area in the public sector accounting literature. It explores and identifies the supply-side and demand-side determinants of information affecting the ICD in local governments. The results of this research could be useful for policymakers, regulators and governments' managers to improve the online information addressing ICD issues.

This paper adopts an innovative perspective by investigating the use of alternative tools for ICD in local government context (websites and social media). To the best of the authors’ knowledge, this is the first study that focuses on investigating the determinants of online ICD in local governments.

The purpose of this paper is to design and to implement an oral health educational strategy that targeted an older population residing in three social protection centers (SPC) in Villavicencio, Colombia.

The first phase consisted in determining the oral health of older citizens in the SPC. To do this, the research group gathered patients’ personal information and indices. The second phase consisted in the development of an educational strategy based on the population’s requirements. The educational strategy, focusing on oral hygiene and denture care, was implemented for the older people and their caregivers. The third and final phase consisted in the research group measuring the effect of the designed strategy by repeating oral diagnoses for the older people six months after strategy implementation.

The results of the assessment indicated that implementing a strategy to strengthen oral hygiene care was positive, given that statistically significant reductions were observed in the soft plaque index and the Gingival Index (p<0.05).

As a result of the complexity of the population, the data obtained after the strategy was implemented were significantly reduced. However, these results indicate that an educational strategy can have an effect on this type of population.

Implementing a strategy that promotes oral hygiene education and brushing skills, fosters good oral behavior and helps the older people in SPC to remember the information taught, thus contributing to their oral hygiene.

Given the growing importance of the relationship between customer value co-creation and customer satisfaction, it is essential to assess the implications of this connection from both a managerial and an academic perspective. The literature on this link has grown enormously in recent years. However, there lacks an integrative framework to improve its understanding. Based on the use of bibliometric techniques, the purpose of this article is threefold: firstly, to shed light on the relationship's knowledge structure by identifying the main clusters of topics; secondly, to propose an integrative conceptual framework and finally, to identify future avenues of research.

The authors analyze a database of 133 recent documents dealing with this pairing to address this gap. A bibliometric coupling methodology was used. Additionally, an in-depth analysis of centrality, density and citations for the different clusters identified in the last years was performed. The authors characterize each group in the knowledge map of the relationship.

This bibliometric analysis identified seven thematic clusters. Three of these, with a more transversal nature, have fostered the growth of this literature. The subsequent clusters used theoretical frameworks present in the first three clusters, adapting them to the specific circumstances analyzed, following different patterns of evolution. The authors present the behavior of the citations in each cluster over recent years, analyzing their intellectual base, trends and development potential.

Derived from their findings, an integrative conceptual framework for explaining the knowledge structure of research in value co-creation and the customer satisfaction literature is proposed. The authors identify main topics by clusters and then detect research gaps and propose new research avenues for the future.

This study aims to provide an overview, the state-of-the-art “research fronts”, the emerging themes of investigation and a research agenda of crisis communication for destinations’ image.

This research is conducted with a bibliographic coupling study, complemented with an H-Classic classification and a thematic analysis of the articles included in the four clusters provided by the bibliometric methodology (papers dating from 2017 to 2021, both years included).

Based on the bibliometric analysis, four thematic clusters were identified. Two of these clusters supply the “research fronts”, the most current themes in a scientific field: Cluster 1 addresses communication related to tourists’ safety, and cluster 2 enhances the role of stakeholders’ collaboration to create destinations resilience in crisis communication. The other two clusters highlight emerging themes for future investigation: Cluster 3 focuses on recovery marketing communication strategies for a post-crisis era, and cluster 4 analyses how crisis communication strategies contribute to reduce tourists’ risk perception and boosting travel intention. Finally, a future research agenda is proposed, based on the emerging themes from this study.

To the best of the authors’ knowledge, this is the first bibliometric study to analyse crisis communication for destinations’ image (pre-crisis, crisis and post-crisis). This study, which covers the most recent academic literature in this field, provides insights of communication strategies from recent crises and disasters within the “research fronts”. Besides, a research agenda useful for future scholar investigation is proposed with its emerging themes. These rising topics and learnings from past events could be used by destination marketing organisations in crisis communication for destination image recovery in the current post-pandemic scenario or in upcoming crises or disasters.

本研究提供了目的地形象危机沟通的概述、最先进的“研究前沿”、新兴的研究主题以及研究议程。

本文进行了书目耦合研究, 辅以 H-经典分类和对文献计量方法提供的四个集群中包含的文章的主题分析 (论文日期为 2017–2021 年间)。

根据文献计量分析, 确定了四个主题集群。 其中两个集群提供“研究前沿”, 这是科学领域的最新主题：集群 一 解决与游客安全相关的沟通, 集群 二 加强利益相关者合作的作用, 以在危机沟通中创造目的地恢复力。 其他两个集群突出了未来调查的新兴主题：集群 三 侧重于后危机时代的复苏营销传播策略, 集群 四分析危机传播策略如何有助于降低游客的风险感知和提高旅行意愿。最后, 本文提出了基于新兴主题的未来研究议程。

据我们所知, 这是第一个分析了目的地形象的危机传播（危机前、危机和危机后）的, 独特的文献计量研究。该研究涵盖了该领域最新的学术文献, 通过其“研究前沿”提供了有关近期危机和灾难的沟通策略的见解。此外, 本文还提出了具有新兴主题的研究议程。这些新兴话题以及从过去事件中吸取的教训, 可以被目的地营销组织 (DMO) 用来进行灾难沟通, 以便在当前的大流行后情景或未来的危机或灾难中恢复目的地的形象。

Este estudio proporciona una perspectiva general, los “research fronts”- los temas más actuales de una disciplina científica-, los temas emergentes y una agenda de investigación sobre comunicación de crisis de la imagen de los destinos turísticos.

La investigación está basada en un análisis bibliográfico coupling, complementado con una clasificación h-Classics y un análisis temático de todos los artículos examinados con esta metodología bibliométrica (artículos fechados entre 2017 y 2021, ambos años incluidos).

Con este análisis bibliométrico, se identifican cuatro clusters temáticos. Dos de ellos, presentan los “research fronts”, los temas más vigentes de un campo científico: el cluster 1 se refiere a la comunicación realizada para transmitir el concepto de seguridad a los turistas, y el cluster 2 destaca la relevancia de la colaboración de todos los agentes turísticos para crear resiliencia en los destinos en la comunicación de crisis. Los otros dos clusters recogen los temas emergentes de investigación futura: el cluster 3 se centra en las estrategias de marketing para la época de postcrisis y el cluster 4 analiza cómo la comunicación contribuye a reducir la percepción de riesgo de los turistas y, por tanto, a potenciar su intención de viaje. Por último, el artículo propone una agenda de investigación basada en estos temas emergentes.

Hasta donde tenemos conocimiento, éste es el primer estudio bibliométrico especialmente enfocado a la comunicación de crisis para la imagen de los destinos turísticos (con sus tres etapas, precrisis, crisis y poscrisis). Esta investigación, que analiza la literatura más reciente en este campo, proporciona conocimiento sobre la comunicación de las crisis y desastres más recientes, a través de sus “research fronts”. Asimismo, propone una agenda con nuevos temas que están surgiendo en esta disciplina, útil para futuras investigaciones académicas. Dichos temas, junto con los aprendizajes de incidentes pasados, pueden ser usados por las Organizaciones de Marketing de Destinos (DMO, en sus siglas en inglés) para incorporarlos en su comunicación de crisis destinada a la recuperación de la imagen de los destinos turísticos en el actual escenario post pandemia o en futuras crisis o desastres.

The purpose of this paper is to investigate the level of intellectual capital (IC) awareness among Portuguese bank managers and which disclosure techniques are most common. The annual report is regarded by some authors as the most important vehicle of information about banks’ affairs because of some specific characteristics of banks’ activities. However, organizations are increasingly using their webpages to disclose a broad spectrum of information. The objectives of this study are twofold: to investigate how Portuguese bank managers perceive the impact of IC disclosure on the bank’s competitiveness; and to assess the extent to which Portuguese banks voluntarily report their IC in annual reports vs webpages.

The methodology involved in the exploratory study includes the collection of secondary data – annual reports and websites – collected from the 28 banks operating in Portugal, and semi-structured interviews from 25 banking managers. Content analysis is applied using a constructed index based on two European frameworks – Intellectus and InCaS – slightly modified to take into consideration the peculiarities of the sector.

Results show higher level of IC disclosure in annual reports than that provided in websites. Human capital and structural capital are the most reported category in annual reports and, conversely, the disclosure of relational capital is higher in the webpages. Findings are found similar in comparison to various other studies on the subject which reveal very low level of IC disclosure, not yet receiving priority from the mentors of banks. Interviews reveal that not many managers recognize the need and significance of measuring and reporting IC, although it is recognized as a driver of competitiveness. For protecting business confidentiality, banks do not want to report information of sensitive nature.

The analysis is limited to a single sector. Future research can expand to other industries (e.g. manufacturing, technological, services) to enable a more comprehensive understanding of IC disclosure in Portugal. The cross-sectional approach is also a limitation. A longitudinal study could be conducted for capturing the trend of reporting practices during the period. Further research could apply research methods other than content analysis (e.g. questionnaire survey, interviews or mixed-methods) in order to obtain a more in-depth view of how the Portuguese organizations manage, measure and report their IC.

Research may be of relevance for both banking managers and regulators. For banking managers because it offers an opportunity to envisage their banks’ future potential for growth and competitiveness. For regulators, the relevance of the study focusses on their understanding of developing mandatory reporting or additional policy requirements. This study provides a motivation for further research that contributes to a body of knowledge and practices on the IC disclosure.

Emerging from the years of a financial crisis, restoring trust and confidence is the most critical challenge for banks to become competitive. IC disclosure could help to restore confidence.

The existing literature on the IC reporting and disclosure in the context of banking sector is limited. Based on the Intellectus model and the InCaS model we built an index of IC disclosure to banking sector which contributes to a greater accuracy, transparency and reliability in the disclosure of this unique sector. This initiative may encourage its applicability in other sectors.

The restaurants in Peru enjoy today a high level of international recognition, and the gastronomy of the country is recognised as one of the best in the world. For this reason, aspiring to excellence should be one of the priorities in the industry, which should mean, among other things, enhancing those aspects related to food with the greatest impact on the maximum level of customer satisfaction. However, to the authors knowledge, this research line has not been addressed before in the context of Peruvian restaurant, so that this research focuses on assessing the influence of food – through the concept of food values –, on the probability of reaching the maximum level of satisfaction both with the food consumption experience and with the foods consumed in restaurants in Peru. This research also takes into account differences according to the geographical origin of the customers.

An in-person survey of customers was conducted at the exit of different flagship restaurants with a high level of recognition and tourist orientation in the department of Ayacucho (Peru) between September and November 2022. Five restaurants acknowledged as tourist restaurants were selected for this study, of which, one has been officially granted the status of Tourist Restaurant and One Fork, in accordance with the Peruvian legal regulations. A total of 468 valid questionnaires were collected. The database was analysed using descriptive statistics, principal component factor analysis for food values, and binary logistic regressions.

The following food values factors emerged from the factorial analysis: “Image and Accessibility (IAA)”, “Ethics and Sustainability (EAS)” and “Natural Food-Safe (NFS)”. For the overall sample, IAA is more influential in the probability of obtaining the maximum level of both satisfactions (i.e. satisfaction with the food consumption experience and with the foods consumed in restaurants in Peru). In second place, EAS, as well as NFS (the latter one with a significance level of 90%), also affect, in this order, the probability of obtaining the highest level of satisfaction, but only with the foods consumed. When the geographical origin of the customer is considered (regional, national, international), interesting findings appear. For national customers, IAA is the factor with the greatest impact on the probability of achieving the maximum level of the endogenous satisfaction variables considered, followed by EAS, whilst for regional customers, only EAS is found to be influential in the probability of obtaining the maximum level of both types of satisfaction. For international customers, no factor is found to exert a significant influence.

This is the first study to assess the influence of food values on the maximum level of satisfaction among restaurant customers in Peru with both the food consumption experience and the foods consumed. Thus, this research represents a notable contribution to this research line, especially considering the great international reputation of Peruvian cuisine.

The purpose of this paper is to describe the elements and relationships that explain the entrepreneurial intent in university students, evaluating possible gender and degree differences.

The study is of quantitative approach, survey research design and cross-sectional method. The instrument used was a self-administered questionnaire answered by undergraduate university students enrolled in a public university. The sampling was stratified random, with a representative sample size of 734 cases. For data analysis and hypothesis testing, a confirmatory factor analysis and structural equation model were made.

The results show that the entrepreneurial self-efficacy attribute largely explains the entrepreneurial intent, while all other variables, such as entrepreneurial identity aspirations and outcome expectations, play a less important role but maintain some influence.

According to the findings of this research, institutions of higher education should direct efforts to improve the entrepreneurial skills of students, especially for women. And the creation of an institutional entrepreneurial culture should also be emphasized so that the university students are able to build an entrepreneurial identity.

The value of the research is the proposed integrative model that explains how to trigger entrepreneurial intent, shows the prominent role of entrepreneurial self-efficacy as a predictor variable of entrepreneurial intent and the role of entrepreneur identity aspirations and entrepreneurial self-efficacy as mediating variables. Additionally, this research identifies differences in the model of entrepreneurial intent derived from the variables of gender and degrees.

The purpose of this paper is to analyse whether the theoretical relationship between the board composition and the cost of capital (CC) is mediated by risk disclosure (RD) practices.

Partial least squares techniques are used, and a sample of all the companies belonging to manufacturing industry listed on Standard and Poor’s 500 for the year 2009 is studied. In relation to board composition, several recommendations issued by US governance codes are considered: board independence, board size, CEO duality, gender diversity, ethnic diversity, and financial expertise. Content analysis techniques are employed to measure RDs.

The results show that boards that follow governance codes recommendations lead to a reduction in the CC through the disclosure of information on risks.

These results provide encouraging opportunities for future research about the real role of the board of directors and suggest the need for the analysis of the participation of directors in firm strategy to better understand the effect of boards on the corporate outcome.

This evidence must help regulators and owners to set up adequate corporate governance mechanisms regarding the composition of boards. This evidence also presents direct implications for managers, who can better understand the value-relevance of RDs.

This paper provides new insight into the literature, which highlights that the effect of boards of directors on firm outcomes must be mediated by the involvement of boards in specific strategies.

The purpose of this paper is to analyse the potential benefits of identifying homogeneous territorial units of the urban-tourism space at a local scale.

The territory is an essential variable for designing tourist activities adapted to the characteristics of each urban-tourism space. However, your consideration presents a series of problems, including the lack of alphanumeric, microscale, georeferenced statistical information. The territorial segmentation of the tourist accommodations supply is approached as a methodology, a technique and an instrument that can be used to apply marketing strategies in coastal tourism areas.

One of the most important results is that territorial segmentation is a methodology and technique that can mitigate this issue because it is well-suited to defining spatial patterns of tourist behaviour through the delimitation of territorial units that have a certain degree of homogeneity.

The idea of territorial segmentation is the ideal technique for understanding tourists and their behaviour in the territory by integrating all the variables that intervene in a trip, the different aspects of the destination and data regarding tourist behaviour, allowing them to be understood at the greatest level of territorial disaggregation and making it a good tool for public and private actors, capable of facilitating intelligent decisions in strategic territorial planning and in defining the marketing approach of tourism companies.