CiTUR - Artigos com peer review
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Browsing CiTUR - Artigos com peer review by Sustainable Development Goals (SDG) "11:Cidades e Comunidades Sustentáveis"
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- Ascertaining Restaurant Financial Sustainability by Analyzing Menu PerformancePublication . Gomes, Conceição; Malheiros, Cátia; Lima Santos, Luís; Campos, Filipa Alexandra Gomes deThe complexity of companies in the restaurant industry is clear, and various techniques can be used to make decisions. The analysis of performance and the optimization of restaurant menus are considered important, which is why several approaches can be used. The objective of this study is to achieve financial sustainability in the restaurant industry through menu performance analysis and identifying strategies to improve menu profitability. A qualitative methodology of a dual case study was adopted by comparing a restaurant within a hotel and a street restaurant. The results show that for restaurant owners and managers, these approaches are useful, simple, and pertinent for measuring the performance of the restaurant menu and consequently improving results. The originality of this research lies in the fact that three analysis models were applied simultaneously, allowing for an in-depth analysis of the profitability of the menus being analyzed. This study identified the most profitable items for each restaurant and the items that needed to be changed to contribute more to the profitability of the restaurant’s menu, resulting in practical implications. Through theoretical implications, this study corrects the limited knowledge about performance through the restaurant menu, creating a starting point for knowledge spreading to society. In conclusion, this research is one of the first to bridge the gap between theory and practice, taking several approaches to assess restaurant menu performances, which can be useful in restaurants to promote sustainability.
- Bibliometric Analysis of the Scientific Production in Cultural Tourism from 2010 to 2019 in EuropePublication . Caicedo Barreth, Alba; Santos Pavón, Enrique; Lima Santos, LuísThis paper provides a general review of cultural tourism as a research subject in the last decade in Europe. First, it defines the terminology and its dimensions. This is followed by the analysis of the scientific papers published in international journals between 2010 and 2019, available in the Web of Science (WoS) and Scopus databases, to ensure the inclusion of high-impact studies according to the bibliometric quality index. Through the quantitative analysis of 625 WoS articles and 765 Scopus articles using bibliographic coupling, co-citation and co-occurrence analysis, this publication provides a significant overview of the terms involved or related to cultural tourism and the proposed clustering for each term. This paper concludes with a discussion of the main trends identified, their characteristics and possible changes over time
- Factors Influencing Hotel Revenue Management in Times of Crisis: Towards Financial SustainabilityPublication . Lima Santos, Luís; Gomes, Conceição; Malheiros, Cátia; Crespo, Catarina; Bento, Carla(1) Background: Facing the challenges of a post-pandemic period and the Ukraine War and recognising the gap in scientific research on the application of revenue management (RM) in the Portuguese hotel industry, the main objective of this study is to identify the most effective and least appropriate RM practices for use in periods of low demand and crises, reflecting the financial sustainability perspective. The theoretical framework of this study focuses on the main RM practices, grouping them into price and non-price strategies. (2) Methods: A quantitative methodology was employed, collecting information from Portuguese hotels through an online questionnaire, and statistical analysis using Mann–Whitney and Chi-square tests was conducted. (3) Results: Hotels offered discounts during the pandemic, but room rates were reduced during the recovery period. These findings also revealed that commonly used techniques were the best available rate (BAR) and rate fences, particularly during the pandemic. Quality, brand image, strategic partnerships, and marketing actions are recognised as essential. However, loyalty programs, length of stay (LOS) control, rate parity, and bundled services are not commonly implemented despite their importance during periods of low demand. Larger hotels, five-star hotels, and members of international chains applied more RM practices than smaller four-star independent hotels. (4) Originality: This study provides original and valuable insights into increasing hotel revenues and occupancy rates during future periods of low demand, which benefit financial sustainability.
- Mapping Corporate Tax Planning and Corporate Social Responsibility: A Hybrid Method of Category AnalysisPublication . Araújo, Lurdes; Cruz, Sérgio Ravara; Lima Santos, Luís; Cardoso, LucíliaThe relationship between corporate tax planning (CTP) and corporate social responsibility (CSR) is complex, with various perspectives, and a detailed scientific analysis of this relationship is required. This complexity arises from the conflicting interests of maximizing shareholder value through tax strategies while meeting societal expectations of ethical behaviour and transparency. So, the main objective of this research is to reveal the state of the art regarding the relationship between these two concepts. To achieve this goal and map the scientific literature relating to CTP and CSR, the Scopus and Web of Science (WoS) databases were used, resulting in a screening process identifying 47 relevant articles. The methodology employed is hybrid, combining a systematic review and category analysis. The main results reveal a strong relationship between corporate tax planning and CSR. Tax avoidance is the focus, followed by tax aggressiveness due to the conflict between shareholder benefits and social obligations. In addition, the most tested theory is risk management. This study highlights the interdisciplinary nature of CTP and CSR research, integrating accounting, business ethics, and management for a holistic understanding of corporate behaviour. The focus on tax avoidance underscores its key role in the CTP-CSR relationship, reinforcing theories that link tax practices to corporate ethics and suggesting aggressive tax strategies can undermine CSR efforts. As the main practical implication, the study suggests that policymakers should promote transparency in companies’ tax practices and encourage CSR activities, aligning companies’ behaviour with society’s expectations and improving compliance with tax obligations
- Mapping Gamification for Sustainable Urban Development: Generating New Insights for Tourism EducationPublication . Fraga, Carla; Cardoso, Lucília; Stefano, Ercília de; Lima Santos, Luís; Motta, NatáliaAlthough scientific literature already shows the connections between gamification, tourism and sustainability, there is still a gap in research into how gamification can transform cities into more playful, sustainable and intelligent tourism destinations. Gamification in tourism promotes engagement, education and innovation, enriching experiences and driving the development of smart destinations. This study advances this debate by employing a mixed methodology, combining a systematic review (supported by Rayyan, an artificial intelli gence) and content analysis (supported by Iramuteq, a textual software, version 0.7 Alpha 2). Additionally, we used Dreamscape by Voyant Tools online for a geographical analysis of the textual corpus formed by n = 61 abstracts. The intersection of main findings from the techniques applied provides eight new insights on urban tourism education through gam ification, which are as follows: (1) exchange between the Global North and South; (2) local and global participation; (3) collaborations to achieve the 17 SDGs; (4) improve urban destina tion marketing by ethics principles; (5) deepening disruption technology and ethics studies; (6) the transformation of reality by sciences; (7) gamification on interdisciplinary perspectives; and (8) the role of gamification on the tourism and hospitality industry. The results suggest that gamification in tourism can offer a new ontological approach to addressing sustainable urban development, highlighting both theoretical and practical challenges. This research has both theoretical and practical implications, advancing the concept of ecogaming by integrating technology, entertainment and sustainability, and reinforces its potential to educate and engage in sustainable urban tourism practices.
- Monitoring Revenue Management Practices in the Restaurant Industry—A Systematic Literature ReviewPublication . Malheiros, Cátia; Gomes, Conceição; Lima Santos, Luís; Campos, Filipa Alexandra Gomes deThe research of revenue management (RM) practices is widespread in the accom modation sector, but not in the restaurant industry. This study aims to ascertain which RM practices are the most used in the restaurant industry, organizing them by clusters, identifying those that imply profit maximization and describing the challenges of their implementation. Mixed methods were used as the methodology through a systematic literature review, which was submitted to a brief descriptive analysis and content anal ysis. Data were retrieved from the Scopus database, and, using the PRISMA diagram, 70 papers were collected for comprehensive analysis of their content. The results of the studies identified five main areas of RM and 21 practices, some specific to the restaurant industry, with reservations and meal duration management being the most used practices. Reservations have been implemented in many restaurants but are not a reality for all of them. A well-managed meal duration increases restaurant capacity. Furthermore, customer satisfaction implies the success of all other practices since customers must understand and accept the RM practices for their success. As a theoretical implication, this study contributes to the development of research into the RM practices of restaurants, and as practical im plications, restaurant managers should implement the following practices: meal duration management, indicators, and table mix. This study contributes to future research, such as analyzing the relationship between sustainability and RM, applying RM to the beverages department, and including RM in consumer behavior in the context of future crises.
- The Quintessence of public finances: Sustainability dynamics in tourism financial analysisPublication . Lulaj, Enkeleda; Lima Santos, Luís; Gomes, Conceição; Jha, DipraTourism plays a crucial role in driving economic development, and there is a growing demand to integrate sustainability into the sector, particularly in the financial practices of governments. This study introduces the Quintessence Sustainable Tourism Public Finances (QSustainableTPF) model, which combines five established financial models commonly used in the tourism industry. The research aims to identify statistically significant relationships between these models and assess their impact on sustainability and financial performance in tourism. A quantitative methodology was employed, with data collected from financial reports and budget documents of both local and central governments, along with a survey of 2099 citizens and visitors conducted during the 2023–2024 period. Statistical analysis was performed using SPSS and AMOS, incorporating exploratory factor analysis (EFA), reliability testing using Cronbach’s alpha, and confirmatory factor analysis (CFA). The findings underscore the essential role of public finance in supporting tourism sustainability, particularly through transparent budgetary practices, efficient allocation of resources, and targeted investment in local tourism initiatives. The analysis reveals key insights into the benefits of financial transparency, citizen-centred budgeting, and the promotion of innovation in tourism finance. The interconnectedness of the five models highlights the importance of responsible public financial management in fostering tourism growth, enhancing investment, and ensuring long-term financial sustainability in the sector. The study offers practical implications for policymakers, advocating for the adoption of transparent and innovative financial practices to boost tourism development. It also recommends further research to broaden the scope across different regions, integrating additional public finance dimensions to strengthen sustainable tourism growth.