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Destination management organizations perform a very important role regarding the management of tourism destinations. Destination management systems are a key technological infrastructure for these organizations. However, in the literature, it is not clear what are the factors that promote the implementation of these systems, neither what are the factors that contribute to their success. This study aims to propose and test two research models to overcome these research gaps.

The first model refers to the determinants of the implementation of destination management systems, and the second model refers to the determinants of the success of those systems. The models are tested with data collected through a questionnaire survey from destination management organizations of five European countries, which are among the leaders in international tourism receipts.

Concerning the factors that promote the implementation of destination management systems, this study reveals the importance of the diversity of partnerships that the private sector establishes in the destination, of advantages resulting from governance and of partners' involvement in the functions of destination management organizations. Concerning the factors that promote the success of these systems, this study highlights the importance of a phased implementation, the fact that a high number of functionalities in the system prevents success and the importance of having a revenue model that can support financial and operating costs.

The study provides important theoretical and practical contributions to the successful implementation of destination management systems by destination management organizations.

According to the theory of push and pull factors, the current work aims to present two objectives: (1) to detect what attributes drive senior tourists to travel to the Azores islands, the role played by lecturing activities (LA) as push factors and their influence on the island's offer (pull factors) are analysed; and (2) to understand the personal and contextual barriers of tourists to provide information to the agents who form part of the tourism supply process on the island.

The data has been processed using the statistical package SmartPLS version 26. Using an exploratory methodology based on structural equation modeling (SEM) structural equations applied to small sample sizes, a tentative model has been generated to define the drivers of tourism for elderly people who visit the islands.

The research study reveals that LA are the key factor in completing the offering of tourist destinations in the Azores. Educational packages should be made available to senior tourists. Likewise, several tourism barriers, such as flight times, cost of the trip, concern about the safety of destinations, type of accommodation, language difficulties and medical and health care should also be revised by tourism authorities and flight stakeholders with regard to the Azores Islands.

The reduced sample has made the results impossible to show greater predictive power.

The role played by push factors, such as lecturing or educational activities, and pull factors, such as the tourism offering by the island, allows us to envisage educational packages based on the preferences of senior tourists, such as attending lectures on the history of the Azores, gastronomy (traditional food), active ageing flora, and interesting facts and legends of the islands.

As a push factor, social interaction has become the main motivation among senior tourists. Such tourists have conveyed not only their desire to meet other tourists but also their interest in socialising in tourist activities, relaxing and visiting other new places.

Even though LA are relatively common among university students and those with bachelor's degrees, educational packages for senior tourism are now gaining in popularity. Better socio-economic conditions worldwide and easier access to education for mature people have allowed them to expand their knowledge by travelling to exotic destinations such as the Azores. This paper links that interest with barriers to travel as well as to the Azores' rich touristic offering.

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.