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- 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.
- Mapping dream and favourite destinations’ perceptions: The Indian tourists’ brands spatial scalesPublication . Dias, Francisco; Sawant, Madhuri; Cardoso, Lucília; Saraswati, Arvind KumarUnderstanding the perceptions of tourists is a key element for predicting their behavior and providing them the tourist experiences that are part of their expectations. This study aims to assess destination preferences of Indian tourists, using a new methodological approach to investigate the brand equity of tourism destinations competing in the globalized world. Using the top-of-mind approach, respondents (N = 697 Indian citizens) were asked through an online questionnaire to inform their “dream destinations” (destination they did not visit yet but they desire to visit in the near future) and their “favorite destinations” (destination they have visited and liked the most). Results confirmed both study hypotheses: (1) “dream destinations” are mostly located far away from India; (2) “favorite destinations” are mostly domestic or located in the neighboring countries. Furthermore, the study shows that local (municipal) scale is more frequently used to categorize destinations related to the following motivations: ecotourism, cultural, rural, mountain, creative tourism, city tourism, and shopping tourism; but sun and sea is more frequently framed by regional scale; however, the country scale is more frequently used to designate dream destinations as well as wellness tourism destinations. Finally, the study delivers useful managerial insights, particularly for DMO aiming to attract repeat Indian tourists.
- Sustainable Tourism Marketing Through Destination Image: An AHP Approach for UNESCO Creative Cities in Gastronomy—The Case of Popayán, ColombiaPublication . Moreira, Pablo Henrique de Oliveira; Fraga, Carla; Lavandoski, Joice; Almeida, Paulo; Cardoso, LucíliaPopayán (Colombia) was the first city to be designated a UNESCO Creative City of Gastronomy in 2005, positioning itself as a symbolic ‘myth of origin’ within the network. In the context of growing demands for local strategies aligned with the Sustainable Development Goals (SDGs), it is pertinent to understand how founding cities manage and project their image through sustainable tourism marketing. Almost two decades later, this study examines how Popayán communicates and sustains its image within the UNESCO Creative Cities Network (UCCN), guided by sustainable tourism marketing principles. Methodologically, the study adopts an exploratory and descriptive case study approach, based on documentary analysis of institutional sources and the application of the adapted Analytic Hierarchy Process Image—UNESCO Creative City Gastronomy (AHPI-UCCG) model. The results provided the following: (1) a multidimensional analysis of Popayán’s image in the context of sustainable marketing; (2) an assessment of how the city’s image responds to current branding challenges, using the adapted AHPI-UCCG model; and (3) a proposal for a context-sensitive investment agenda aligned with sustainability objectives. These results support the development of a personalised strategy for Popayán and demonstrate the potential of this approach to inform analyses of other Creative Cities of Gastronomy, while recognising the unique symbolic role of Popayán as the foundational case.
- Destination Brand Gnosis (DBGnosis): an innovative tool for tourism researchPublication . Cardoso, Lucília; Araújo Vila, Noelia; Araújo, Arthur Filipe de; Perinotto, André Riani Costa; Dias, FranciscoThe present study addresses the case of Destination Brand Gnosis (DBGnosis), a purpose developed software for analysis of Big Data related to tourism destinations, especially to destination image studies. DB Gnosis was purposefully developed to carry out the research tasks of the Tower of Babel project, which analyses destination image formation through a global, multilingual, qualitative survey. In the present study, the program’s potential is discussed, and its operation is minutely described. DB Gnosis is a free to use software, with intuitive controls, that allows for both quantitative and semantic Big Data analysis. It is also being constantly improved due to inputs and contributions from researchers, software engineers, and statisticians, and offers extremely fast data processing. It is a brand-new program that was purpose developed to fill a noticed gap in the realm of data analysis software packages, and this study is the first piece of academic literature to address it.
- A bibliometric model to analyze country research performance: SciVal topic prominence approach in tourism, leisure and hospitalityPublication . Cardoso, Lucília; Silva, Rui; Almeida, Giovana Goretti Feijó de; Lima Santos, LuísThis paper aimed to evaluate the Portuguese scientific production within Tourism, Leisure and Hospitality Management (TLHM). To this end, 572 papers from 51 peer-reviewed Scopus journals were mapped through a mixed bibliometric analysis method. The results indicated that Portugal has a significant TLHM research production, with an outstanding performance in terms of topic prominence percentile. Additionally, Portuguese TLHM research collaboration has increased significantly in recent years. It should be pointed out, however, that this production is significantly skewed towards tourism-specific studies rather than hospitality. This study presents a new bibliometric contribution by bringing the SciVal topic prominence and prominence percentile to the TLHM field and presenting a new country research performance model, indicating a new way to evaluate a country’s research performance. Additionally, this investigation featuring the overall structure of Portuguese TLHM research provides clear outlines to concerned bodies regarding researcher and institution performance and gives helpful and timely information to researchers, scholars, government managers, industry managers, and tourism and hospitality consultants.
- Demystifying neurotourism: An interdisciplinary approach and research agendaPublication . Cardoso, Lucília; Araújo, Arthur; Silva, Rui; Almeida, Giovana Goretti Feijó de; Campos, Filipa; Lima Santos, LuísThe academic discourse surrounding tourism's interdisciplinary approach has long piqued the interest of the scholarly community. More recently, attention has pivoted towards the intersection of neuroscience and neuromarketing within the realm of tourism, giving rise to the concept of “neurotourism”. This emergence requires a comprehensive elucidation of the relevance of neuromarketing and neuroscience to the field of tourism, thereby addressing the imperative to bridge existing knowledge gaps. In light of this, the present paper endeavours to fulfil this objective by synthesizing global research in this domain. The study adopts an interdisciplinary approach, employing a hybrid systematic review methodology that encompasses a literature review encompassing nine key indicators and a bibliometric analysis through co-word analysis of author keywords. In total, our investigation unearthed 45 papers from Scopus, each exploring the application of neuroscience and neuromarketing theories and methods within the context of tourism. Among these, three papers delve into the concept of neurotourism. In this paper, we underscore the deep connection between neuroscience, neuroscientific methodologies, and neuromarketing within the realm of tourism research. The outcomes of this research significantly enhance our comprehension of the current state of neurotourism research, revealing both existing voids and emerging areas of interest. Furthermore, this study introduces a pioneering methodological approach, fusing Scival topic prominence and hybrid systematic review techniques into bibliometric analysis. Ultimately, our findings illuminate a notable research lacuna, presenting a fertile terrain for prospective investigations. Additionally, we deliberate on current trends and propose directions for future research within the neurotourism landscape.
- Country Performance Analysis of Swiss Tourism, Leisure and Hospitality Management ResearchPublication . Cardoso, Lucília; Araújo, Arthur Filipe; Lima Santos, Luís; Schegg, Roland; Breda, Zélia; Costa, CarlosBased on tradition and high standards, Swiss higher education in tourism and hospitality is ranked among the best in the world. Although scientific research is the foundation of a coun-try’s higher education system, the Swiss Tourism, Leisure and Hospitality Management Scientific Research (Swiss TL&HM-SR) has not yet been subject to a systematic analysis. This paper aims to fill this gap by assessing the Swiss TL&HM-SR performance, as well as identifying and discussing its most prominent topics. To this end, bibliometric data were gathered from the Scopus database and analyzed through a bibliometric mixed-method approach. Results provide a new performance indicator for the Swiss TL&HM-SR in this field of research, and show that innovation and sustainable destination management are particularly prominent topics within Swiss TL&HM-SR. In this context, contributions to these topics in particular are discussed in more detail. The findings provide useful insights for stakeholders aiming to improve sustainability performance through strategic management of destinations, as well as for researchers aiming to follow the latest trends, identify emerging topics and formulate more attractive projects for financing institutions. The study also provides a new and innovative methodological contribution, as it combines different methods of scientific research performance assessment, which can be further employed in other countries or knowledge areas.
- Management accounting practices in the hospitality industry: The Portuguese backgroundPublication . Campos, Filipa; Gomes, Conceição; Cardoso, Lucília; Lima Santos, LuísBackground: Despite the increase in tourism revenues, management in the hospitality industry faces constant challenges for profit maximization. In this way, the aim of this study is to analyze management accounting (MA) research applied to the Portuguese hospitality industry, identifying all the practices mentioned by authors studying the same theme in the rest of the world. Methods: fifty-two studies were obtained and used between 2010 and 2021 for data assessment through bibliometric review, which involved both quantitative and qualitative methods of analysis. To achieve the objectives, studies were selected according to the MA practices identified by several authors for the global hospitality industry. Results: the results highlight the importance of increasing research on MA practices in the hospitality industry to empower management and smooth out the differences between their use. Currently, the emphasis is on hotel ratios and indicators, budgeting, and benchmarking. Conclusions: The adoption of MA practices is decisive for the success of hotel companies. This study evidenced the increasing use of some hotel MA practices over the years and made it possible to assess the development of these practices in Portugal, since to date no other author has produced a bibliometric review on this topic.
- Management accounting practices in the hospitality industry: A systematic review and critical approachPublication . Campos, Filipa; Lima Santos, Luís; Gomes, Conceição; Cardoso, LucíliaThe hospitality industry has been making a remarkable contribution to the growth of several countries’ economies. From a business perspective, the best management accounting (MA) techniques and practices are fundamental to the success of companies. However, studies in this specific area in the hotel industry are scattered in the scientific literature in different types of documents and different languages, and with an irregular distribution throughout the years (2000–2020). To fill this gap, a thorough analysis of the global performance of management accounting practices in hospitality is crucial. This study accessed theWeb of Science database in three different languages and systematized the articles to be included in this research through the PRISMA guidelines, which allowed an empirical basis for the critical approach to this topic. The greatest relevance of the study is the fact that it presents a systematic review of the literature on hotel management accounting practices, for which these results were enriched with a critical approach. The innovative character of the study focuses on evidence of the increasing implementation of some hotel management accounting practices over the years, such as some operating ratios and the USALI. In practical terms, The results of this study explain the overall performance of management accounting practices in the lodging industry and which ones are most widely used. The importance of the practices to support the decision-making of hoteliers and the challenges that they need to face in their implementation are also shown.