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This research focuses on analysing the effect of wine tourism on green product and process innovations developed by Spanish wineries. In addition, age, size and membership in a protected designation of origin (PDO) are introduced as control variables to increase the precision of the cause–effect relationship analysed.

The study proposes a conceptual model based on previous studies, which is tested using structural equations (partial least squares structural equation modelling [PLS-SEM]) with data collected from 202 Spanish wineries.

The research results show that wine tourism activity has a positive and significant influence on green product and process innovation.

The research contributes to the academic literature in several ways. First, the study advances knowledge and understanding of the benefits generated by wine tourism. Second, the research contributes to the literature that analyses the wine tourism–sustainability link, since it is predicted that this type of tourism can increase the capacity for green innovation. Third, to the best of the authors’ knowledge, there is no previous research that has analysed wine tourism as a catalytic variable for green innovation. Fourth, the proposed theoretical model has not been previously addressed in the academic literature, so the study represents an important advance in scientific knowledge.

The purpose of this study is to understand how and why consumers engage in market-shaping activities on behalf of firms.

This study uses a combination of archival, netnographic and interview methods to examine how consumers responded to the entry of Tesla into the U.S. automotive market.

Consumers are driven to engage in supportive institutional work by the culturally resonant ideologies embodied in Tesla’s strategic orientation. This work takes both discursive and practical forms and sees consumers adopting responsibilities typically associated with other actors, including activists and sales professionals.

In developing an account of an understudied phenomenon – consumers’ firm-supportive market shaping – this research extends theorization around institutional work and cultural branding.

Information and communication technologies (ICTs) enable firms to improve their processes to remain competitive and profitable in today’s market. These demands not only value economic results but also social impact and environmental care. In other words, firms must achieve sustainable performance. However, to take on these new sustainability challenges, firms must have dynamic capabilities to take advantage of highly changing technology. Thus, this study aims to examine the mediating role of dynamic capabilities in the relationship between ICT and sustainable performance.

This study was empirical, associative and explanatory, following a latent variable design. The sample of the study consisted of partners, founders, executives and promoters from 102 Colombian new technology-based firms selected through purposive non-probabilistic sampling. Variance-based structural equation modeling or partial least squares was used for the statistical data analysis.

A higher-order model was tested, corroborating that ICT was composed of two dimensions (use and acquisition), dynamic capabilities were composed of three dimensions (absorption, innovation and adaptation), while sustainable performance showed a unidimensional structure. As for the research hypotheses, all the direct effects were supported, as well as the mediating effect of dynamic capability in the relationship between ICT and sustainable performance, this being a complementary mediation.

This study highlights the importance of dynamic capabilities for firms today, especially those working with high levels of technology. Also, considering the results obtained, firms must implement better strategies in the acquisition and use of technology to improve their sustainable performance in dynamic and uncertain environments.

The primary aim of this study is to identify and analyze the key factors that impact the intentions of Jordanian tourists to visit and revisit destinations using the Jannah Jo app.

A self-administered questionnaires via Google Forms was employed comprising a sample of 401 Jordanian tourists who have the Jannah Jo app. Partial least squares-structural equation modeling approach was applied for hypotheses testing.

The present investigation has revealed that the constructs of perceived ease of use (PEU), perceived usefulness (PU) and perceived value (PV) exerted a significant and positive impact on electronic word of mouth (e-WOM). Additionally, e-WOM was observed to wield a positive and significant influence on the attitudes of consumers' decision-making, thereby ultimately affecting the intentions of Jordanian tourists with regard to their decisions to visit and revisit destinations. Nevertheless, it is noteworthy that the results indicated that neither augmented reality nor content quality exhibited any statistically significant positive relationship with e-WOM.

Tourism agencies striving to encourage the adoption of smart applications must grasp the relevance of e-WOM within the contemporary digital milieu. Additionally, they should acknowledge the significance of tourists' intentions concerning both revisiting and initial visits. This research contends that such agencies ought to take into account the substantial influence exerted by PEU, PU and PV in shaping the favorable e-WOM discourse.

By integrating the technology acceptance model in conjunction with other relevant variables, this research strives to develop a comprehensive model that advances the comprehension of the intricate determinants affecting tourists' engagements with mobile applications. Furthermore, it is noteworthy that this study represents the initial investigation conducted in the Middle East, specifically in Jordan, on this subject matter.

Purpose: This study analyses the mediating effect of parasocial interaction (PSI) in the link between hedonic motivation and impulsive buying intention (IBI) in fashion vlogging about sustainable cosmetics.

Need for the Study: Due to the mass popularity of YouTube, vlogging has led to an augmented level of PSI of vloggers with consumers, which strongly impacts a consumer’s behavioural consequences and persuades consumers to indulge in impulsive buying. Thus, marketers need to comprehend the changing behavioural patterns, including sustainable products, as this new communication medium serves the future of promotion and advertising.

Methodology: Online questionnaires were administered to 349 Gen Z female fashion vlog followers. Structural equation modelling and Hayes Process macros were employed to test the model relationships.

Findings: Results indicate that PI with the fashion vlogger partially mediates between hedonic motivation and impulse buying intention for sustainable cosmetic products. Fashion consciousness (FC) was also established as a significant moderator between all the model relationships.

Practical Implications: The findings of the study would be helpful for fashion brands in the content development of visual marketing communications, which would tap the female Gen Z consumer. Improving the PSI between the follower and the fashion vlogger can be easily enhanced by delivering the right content through the vlogger’s videos.

This paper aims to critically examine the accounting and information systems literature to understand the changes that are occurring in the management accounting profession. The changes the authors are interested in are linked to technology-driven innovations in managerial decision-making and in organizational structures. In addition, the paper highlights research gaps and opportunities for future research.

The authors adopted a grounded theory literature review method (Wolfswinkel et al., 2013) to achieve the study’s aims.

The authors identified four research themes that describe the changes in the management accounting profession due to technology-driven innovations: structured vs unstructured data, human vs algorithm-driven decision-making, delineated vs blurred functional boundaries and hierarchical vs platform-based organizations. The authors also identified tensions mentioned in the literature for each research theme.

Previous studies display a rather narrow focus on the role of digital technologies in accounting work and new competences that management accountants require in the digital era. By contrast, the authors focus on the broader technology-driven shifts in organizational processes and structures, which vastly change how accounting information is collected, processed and analyzed internally to support managerial decision-making. Hence, the paper focuses on how management accountants can adapt and evolve as their organizations transition toward a digital environment.

This study aims to explore the underlying mechanism of human–pet interaction in pet tourism affecting tourism experiences and daily lives of tourists. The research investigates the moderating role of pet attachment in this mechanism as well.

Based on the social exchange theory and value co-creation theory, this research develops and empirically tests a theoretical framework of human–pet interaction. Data were collected through an online survey of US tourists who have pet travel experiences. The data were analyzed by partial least squares structural equation modeling.

The results show that emotional value partially mediated the relationship between human–pet interaction and travel intention/quality of life, while social value partially mediated the relationship between human–pet interaction and quality of life. The findings of multi-group analysis suggest that the travel experience of tourists with low (vs high) levels of pet attachment is strengthened by human–pet interaction, leading to favorable outcomes.

This study enriches the empirical evidence on pet tourism experience. This study extends the existing literature by demonstrating the heterogeneity of the relationship between human–pet interaction, co-creation value, quality of life and travel intention of tourists with different pet attachment levels.

本研究旨在探索宠物旅游中人与宠物互动影响游客旅游体验和日常生活的潜在机制。本研究还考察了宠物依恋在这一机制中的调节作用。

基于社会交换理论和价值共创理论, 本研究开发并实证检验了人-宠物互动的理论框架。通过对有宠物旅游经历的美国游客进行在线调查收集数据。采用偏最小二乘法-结构方程模型(PLS-SEM)对数据进行分析。

情感价值部分中介了人宠互动与旅游意向/生活质量的关系, 社交价值部分中介了人宠互动与生活质量的关系。多群组分析的结果表明, 低(vs .高)宠物依恋水平的游客的旅游体验因人-宠物互动而得到加强, 从而导致良好的结果。

本研究丰富了宠物旅游体验的实证证据。本研究通过论证具有不同宠物依恋水平游客的人-宠互动、共创价值、生活质量和旅游意向之间关系的异质性, 拓展了现有文献。

El objetivo de este estudio es explorar el mecanismo subyacente de la interacción humano-mascota en el turismo con mascotas que afecta a las experiencias turísticas y a la vida cotidiana de los turistas. El estudio también examina el papel moderador del apego a las mascotas en este mecanismo.

Basada en la teoría del intercambio social y la teoría de la cocreación de valor, esta Investigación desarrolla y prueba empíricamente un marco teórico de la interacción entre humanos y mascotas. Los datos se recopilaron a través de una encuesta en línea a turistas estadounidenses que han tenido experiencias de viaje con mascotas. Los datos fueron analizados mediante un modelo de ecuaciones estructurales basado en mínimos cuadrados parciales (PLS-SEM).

Los resultados muestran que el valor emocional medió parcialmente la relación entre la interacción humano-mascota y la intención de viajar/calidad de vida, mientras que el valor social medió parcialmente la relación entre la interacción humano-mascota y la calidad de vida. Los resultados del análisis multigrupo sugieren que la experiencia de viaje de los turistas con niveles bajos (vs altos) de apego a las mascotas se ve reforzada por la interacción humano-mascota, lo que conduce a resultados favorables.

Este estudio enriquece la evidencia empírica sobre la experiencia del turismo con mascotas. Este estudio amplía la literatura existente al demostrar la heterogeneidad de la relación entre la interacción humano-mascota, el valor de cocreación, la calidad de vida y la intención de viaje de turistas con diferentes niveles de apego a las mascotas.

Polymethyl methacrylate (PMMA) is a remarkable biocompatible material for bone cement and regeneration. It is also considered 3D printable but requires in-depth process–structure–properties studies. This study aims to elucidate the mechanistic effects of processing parameters and sterilization on PMMA-based implants.

The approach comprised manufacturing samples with different raster angle orientations to capitalize on the influence of the filament alignment with the loading direction. One sample set was sterilized using an autoclave, while another was kept as a reference. The samples underwent a comprehensive characterization regimen of mechanical tension, compression and flexural testing. Thermal and microscale mechanical properties were also analyzed to explore the extent of the appreciated modifications as a function of processing conditions.

Thermal and microscale mechanical properties remained almost unaltered, whereas the mesoscale mechanical behavior varied from the as-printed to the after-autoclaving specimens. Although the mechanical behavior reported a pronounced dependence on the printing orientation, sterilization had minimal effects on the properties of 3D printed PMMA structures. Nonetheless, notable changes in appearance were attributed, and heat reversed as a response to thermally driven conformational rearrangements of the molecules.

This research further deepens the viability of 3D printed PMMA for biomedical applications, contributing to the overall comprehension of the polymer and the thermal processes associated with its implementation in biomedical applications, including personalized implants.

This paper aims to define the efficiency achieved by urban transport companies in Spain concerning the resources they use, considering the type of management used for implementation, public-private, and size.

This study consisted of an analysis of the efficiency of 229 public-private urban transport operators during the period 2012–2021 using Data Envelopment Analysis, the Malmquist Index and inference estimators to determine productivity, efficiency change into Pure Technical Efficiency Change (PTECH), and scale efficiency change.

Based on the efficiency analysis, the authors concluded that of the 229 companies studied, more than 35 were inefficient in all analysed periods. Considering the sample used, direct management is considered significantly more efficient. It cannot be concluded that the size of these companies influences their efficiency, as the data show unequal development behaviours in the studied years.

This study provides arguments on whether there is a significant difference between the two types of management in the urban transport sector. It also includes firm size as a study variable, which has not been previously considered in other studies related to urban transport efficiency. Efficiency should be a crucial factor in determining funding allocation in this sector, as it encourages operators to optimize and improve their services.

This study aims to analyze the relationship between the personal responsibility, the intrinsic knowledge of the norms and the knowledge of signs of money laundering of accountants.

The research was developed with responses from 381 Brazilian accounting professionals through a survey, statistically analyzed using structural equations.

The results indicate that personal responsibility directly affects the levels of intrinsic knowledge and knowledge about signs of money laundering; however, the different dimensions of knowledge were not related to each other.

From these results, organizations can clarify the individual about their responsibility, optimizing the use of training and mitigating costs, with greater sustainability and security for the organization, employees and business partners.

The results contribute to the construction and modeling of latent constructs on money laundering knowledge, with validity, reliability and statistical significance.

This research discusses and empirically explores the knowledge about money laundering of the accountants’, one of the main explanatory factors of whistleblowing in business.