Lately, there has been an intensification of the concern for environmental protection and development of an ecological attitude and behaviour among the operators in tourism industry. Consequently, ecological purchases have become important components in establishing hotel environmental...

Sustainability implies the extension of companies’ classic relations outside the economic sphere, leading to the necessity of justification and legitimisation of the actions performed by them and being a premise for organic growth, a concept known as smart growth. This means creating more...

The development of emerging technologies, including artificial intelligence (AI), has a direct impact on the accounting profession in the sense of redefining the role and place that accounting specialists occupy within economic entities. This paper is a systematic literature review and aims to...

Energy efficiency is one of the main objectives of the European Union's policy. Organisations are trying to implement various measures to improve energy efficiency to optimise their business models. Professional accountants prepare the financial and nonfinancial information of the organisations....

The aim of the presented study was to evaluate the effects of education and research and development (R&D) on tourism spending in a sample of OECD countries. The analyses were performed on the basis of data on tourism spending and data on education and R&D. The research included 36 OECD...

HWI is a phenomenon influencing individuals, their families, workplaces and society. The phenomenon is evidently present, especially among hospitality employees. The model proposed in this study included two fundamental sub-dimensions of HWI (time and effort) and its relationship with...

Europe stands first in the world ranking of tourist destinations. Tourism is at the heart of a huge business ecosystem that contributes substantially to prosperity and job creation in all Member States of the European Union. The COVID-19 epidemic puts the EU tourism industry under unprecedented...

The pandemic crisis of SARS-CoV (Severe Acute Respiratory Syndrome Coronavirus) -2 has profoundly and often dramatically changed our lives. In this paper we have proved that, despite all the vicissitudes, one of the sine qua non conditions for success is the dynamic and constructive adaptation...

Tourism is a multi-faced activity that links the economic, social and environmental components of sustainability. Firstly, this research analyses residents’ perceptions of the impact of tourism development and examines the factors that influence the support for sustainable tourism development....

Any human activity needs to realize conditions purposeful to the economic objectives to be pursued and to do this, needs to modify the original environmental equilibrium. These situations are clearly observable in agricultural activities, whose development has often determined an...