The purpose of this paper is to theoretically study and investigate the economic impact on the tourism sector in order to draw useful conclusions on how much their overall operation was affected and to map how much they were affected after the Covid-19 period. The empirical research is characterized as a large-scale study that focuses on documenting the operational functions and activities of tourism enterprises in Greece with a focus on the island of Crete. The primary research was conducted using a questionnaire from which the findings were derived. The literature review which formed the basis of the theoretical approach to the topic and the research methodology. The originality of the research is that there is a large sample that answers (135 answers) how many the operational functions and activities of tourism enterprises were affected by the Covid-19 pandemic in Greece. This research requires the participation of tourism enterprises in Greece with the main limitations of the research being the time limitation of the completion of the survey and the geographical limitation in Greece. In addition, a limitation in conducting the survey was the reluctance of tourism business managers to respond to the survey due to confidentiality and privacy issues.
The purpose of this paper is the theoretical study and investigation of the needed cost-effective business systems to export useful conclusions on whether they apply, how, what kind and how they carry for this cost in their overall functioning and to become a mapping whether they were affected on the after Covid-19 era. Empirical research is characterized as a large extent that focuses on recording the implemented cost-effective systems from tourist (hotel) companies in Greece. Primary data was used using a questionnaire on which conclusions were based. Secondary data from the bibliographic review was also used, which formed the basis in which the theoretical approach to the subject was developed and the corresponding research methodology. The originality of the survey shows that there is no analysis of responses to such a large sample that compares if they apply, how, what kind and how they carry for this cost in their overall function and whether hotel business has been affected by Covid-19 Greece in terms of costing services and products. This survey requires the participation of hotel businesses in Greece or not a cost system, key research restrictions is the time limitation of research completion and geographic restriction in Greece. In addition, a restriction on the conduct of research was hesitant and several times the reluctance of many hotel businesses to respond to research due to confidentiality and protection of personal data.
Adopting a set of accounting standards on a global level derives from the growing globalization of international economies. However, the transition from old to new ones is challenging in a rapidly changing economic environment. This article presents an assessment of IFRS 8 (Operating Segments) adoption, after replacing IAS 14 (Segment Reporting), and examines the impact occurred in the developed economies within the EU, with relevant considerations referring to the current COVID-19 global pandemic situation.This study analyzes the effect of this controversial standard on segment reporting and attempts to identify the determinants of changes in disclosure practices. Based on a four country sample, the current research identifies specific significant financial information changes, although segmentation remains relatively stable. Furthermore, the study includes relevant considerations on reporting, as reflected from current COVID-19 pandemic.The present research includes a historical reference to the development of the accounting standards under examination. Conclusions, expectations, and future perspectives are also presented in the paper.
scite is a Brooklyn-based organization that helps researchers better discover and understand research articles through Smart Citations–citations that display the context of the citation and describe whether the article provides supporting or contrasting evidence. scite is used by students and researchers from around the world and is funded in part by the National Science Foundation and the National Institute on Drug Abuse of the National Institutes of Health.
hi@scite.ai
10624 S. Eastern Ave., Ste. A-614
Henderson, NV 89052, USA
Copyright © 2024 scite LLC. All rights reserved.
Made with 💙 for researchers
Part of the Research Solutions Family.