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- 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.
- Fluxos de caixaPublication . Lima Santos, LuísO objectivo central deste estudo consiste em evidenciar a necessidade e a utilidade de uma estrutura conceptual para a contabilidade em que os fluxos de caixa assumam importância capital; é o ponto de partida para demonstrar que a base de caixa encerra um poder informativo superior para a avaliação do desempenho e para a prevenção da insolvência. Os métodos utilizados foram a consulta de bibliografia especializada, a realização de um inquérito, a simulação de dois casos e o aproveitamento da nossa experiência. Após o enquadramento com o objectivo central, abordámos de uma forma associada o fundo de maneio, os fluxos de fundos e os fluxos de caixa; os ensaios em torno da avaliação do desempenho e da prevenção da insolvência foram ilustrados com a realização de um inquérito que permitiu a percepção da sensibilidade dos peritos contabilistas para o tema em análise; a simulação dos casos práticos tentou alicerçar as nossas convicções sobre a simbiose entre os fluxos de caixa e outras variáveis, na avaliação do desempenho e na prevenção da insolvência. Em sentido oposto a orientações diversas concluímos que a demonstração dos fluxos de caixa, ao traduzir as assimetrias entre o resultado líquido e as variações de dinheiro, permite ao utilizador, um potencial informativo na avaliação do desempenho e na prevenção da insolvência.
- 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.
- 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.
- 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.
- STICKY COSTS IN THE CLASSROOM: RETHINKING MANAGEMENT ACCOUNTING EDUCATION FOR REAL-WORLD FINANCIAL CHALLENGESPublication . Lucas, Ana; Azevedo, Graça; Oliveira, J; Lima Santos, LuísIn recent years, research on cost behavior in accounting has advanced significantly, particularly with the introduction of the concept of “sticky costs.” These costs exhibit asymmetry, meaning they increase more rapidly with rising activity levels than they decrease with falling activity. This phenomenon challenges cost management as it complicates earnings predictability and financial stability for organizations. While the concept has gained traction in management accounting literature, its integration into higher education curricula, specifically in degree programs in accounting and management, remains limited. This study aims to analyze the incorporation of the sticky costs concept into the curricula of management accounting courses within degrees in management and accounting at Portuguese universities. The empirical research will involve analyzing the course syllabi to assess how topics related to the asymmetrical behavior of costs are addressed, either explicitly or implicitly, and to determine how these concepts can be better integrated into academic programs to enrich student learning. The study will evaluate the extent to which new theoretical approaches to cost behavior are integrated into the curriculum, comparing them with traditional models that classify costs as either fixed or variable. Furthermore, this research will explore the pedagogical implications of teaching sticky costs within management accounting curricular units, discussing how this knowledge can improve students’ understanding of the cost dynamics within real-world organizations. The study will also assess whether properly addressing sticky costs can better prepare students to tackle the complex financial challenges faced by organizations, particularly in today’s dynamic economic environments. This study also contributes to the broader conversation around the United Nations Sustainable Development Goals (SDGs), specifically SDG 4, which aims to ensure inclusive, equitable, and quality education for all. By integrating concepts such as sticky costs into management accounting curricula, the study seeks to promote a more relevant and practical education, equipping students with a deeper understanding of the financial challenges organizations face. Furthermore, by addressing the financial sustainability of organizations, this research indirectly supports SDG 8, which aims to promote sustained, inclusive, and sustainable economic growth, as well as increased productivity and decent work. The proposed curriculum updates not only enhance the quality of education in management accounting but also reinforce the role of higher education institutions as agents of change, fostering more responsible business practices aligned with global sustainability goals. This research will contribute to improving the academic formation of future professionals in accounting and management, providing both theoretical insights and practical recommendations for curriculum design. Ultimately, it seeks to align educational practices with the evolving needs of the business world, ensuring that students are equipped with the tools necessary for navigating complex financial landscapes and contributing to sustainable economic development.
- Fatigue Crack Growth in Maraging Steel Obtained by Selective Laser MeltingPublication . Capela, Carlos; Lima Santos, Luís; Antunes, Fernando; Ferreira, José; Costa, José; Jesus, Joel; Prates, PedroThe fatigue crack growth properties of G20Mn5QT cast steel and corresponding butt welds, using compact tension specimens, were monitored and investigated via acoustic emission (AE) techniques. Fatigue crack growth is a combination of cyclic plastic deformations before the crack tip, tensile crack fractures, and shear crack fractures. The cyclic plastic deformations release the maximum amount of energy, which accounts for half of the total energy, and the second-largest number of AE signals, which are of the continuous-wave type. The tensile crack fractures release the second-largest amount of energy and the largest number of AE signals, which are of the burst-wave type. The shear crack fractures release the least amount of energy and the lowest number of AE signals, which are similar to the burst type, albeit with a relatively longer rise time and duration. Crack tip advancement can be regarded as a discontinuous process. The critical area before the crack tip brittlely ruptures when the fatigue damage caused by cyclic plastic deformations reaches critical status. The ruptures produce a large number of tensile crack fractures and rare shear crack fractures. Through fractography observation, the shear crack fractures occur probabilistically around defects caused by casting or welding, which lead to stress and strain in the local complex.