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This study explores how introducing a permissioned blockchain in a supply chain context impacts accountability relationships and the process of rendering an account. The authors explore how implementing a digital transformation impacts the governance of network transactions.

The authors mobilize 28 interviews and documentary analysis. The authors focus on early blockchain adopters to get an insight into how implementing a permissioned blockchain can transform information sharing, coordination and collaboration between business partners, now converted into network participants.

The authors suggest that implementing a permissioned blockchain impacts accountability across three levers, namely through the ledger, through the code and through the people, where these levers are interconnected. Blockchains are often valued for their ability to enable transparency through the visibility of transactions, but the authors argue that this is an incomplete view. Rather, transparency alone does not help to satisfy a duty of accountability, as it can result in selective disclosure or obfuscation.

The authors extend the conceptualizations of accountability in the blockchain literature by focusing on how accountability relationships are enacted, and accounts are rendered in a permissioned blockchain context. Additionally, the authors complement existing work on accountability and governance by suggesting an integrated model across three dimensions: ledger, code and people.

The main objective of this research is to analyze satisfaction with tourist services linked to the concept of sustainability in the context of a visit to the so-called equestrian show. The equestrian show adds values from the cultures that passed through the city. Specifically, the study focuses on tourist loyalty based on satisfaction with tourist services, satisfaction with the equestrian show and its overall quality. The fieldwork has been conducted in Córdoba, Spain. There are few studies on the relationship between tourist services linked to the concepts of sustainability and loyalty from the perspective of equestrian show management, making this a novel contribution to research.

The methodology used is based on a partial least squares structural equation modeling (PLS-SEM) approach.

To achieve the proposed objective, a structured questionnaire was used, and the results obtained confirm that satisfaction with tourist services linked to the concept of sustainability and the assessment of quality positively influence tourist loyalty. Consequently, they recommend returning to the destination and repeating the visit.

Heritage in Córdoba, Spain, is internationally recognized. Its uniqueness, with four world inscriptions along with the cultures that inhabited it, left a material heritage legacy in the city. Over time, this legacy has made it a magnet for visitors, making it essential to delve into its management and how concepts such as satisfaction with tourist services, combined with sustainability, impact the improvement of the visit.