Background: Twitter is the most popular microblog platform. Individuals, companies, organizations, and even governments use Twitter on a daily bases and get vast benefits from it. Twitter also has been valuable for the tourism sector, especially in developing business strategies, planning and studying tourist decision-making processes. Objectives: Goal of the paper is to identify the trends, patterns and the research gaps of the research focusing on the Twitter usage in tourism. Methods/Approach: A bibliometric analysis was conducted in order to identify significant authors, journals, and institutions who engaged in the research-oriented towards Twitter utilization in tourism. In addition, text-mining analysis has been conducted in order to extract and identify the topics of the papers investigating the utilization of Twitter for tourism research. Results: Research of Twitter utilization in tourism has increased substantially in the last decade, with most of the research conducted in the United States and Japan. Extracted topics are focused on distinctive themes, such as network analysis, word of mouth, and destination management. Conclusions: New topics have emerged, such as the utilization of Twitter in crisis communication and terrorist attacks, as well as the integration of Twitter and other social media such as Flickr.
The digital age creates new concepts, methods, and rules that are affecting the accounting process which presents new challenges in accounting practice. One of the most significant changes and innovations within accounting processing and the financial industry is the emergence of cryptocurrencies that create a completely new financial business concept. Cryptocurrency is the equivalent of electronic money and is completely digital. Cryptocurrencies and transactions with cryptocurrencies are frequent appearances in todayʼs modern business but are not fully regulated. Accounting and tax treatment in the Republic of Croatia and other European Union countries but also beyond is not fully established and adjusted for doing business with cryptocurrencies. Due to the mentioned lack, cryptocurrencies and their transactions require strict regulation and adjustment operations. This article aims to investigate the development of cryptocurrencies and their involvement in the financial industry and business environment, with a focus on the accounting and tax treatment of cryptocurrencies within the accounting profession. Cryptocurrencies are rapidly developing on a daily basis and pose a significant challenge to the financial industry and especially their regulation within the accounting profession. A systematic literature review was undertaken to provide an overview of the related area of cryptocurrencies and their accounting and tax treatment. The terms ("cryptocurrency") and ("accounting" OR "tax") were used to collect data. The papers were reviewed to investigate whether a cryptocurrency control system has been established from an accounting and tax point of view and whether it functions as such but also its impact on the financial industry. Results indicate that the main problem that arises around the concept of cryptocurrencies and their accounting and tax treatment is insufficient regulation and inconsistencies in the implementation, monitoring, and evaluation of cryptocurrencies in the field of accounting at the local but also global levels.
Background: Measurement of financial performance of enterprises is an important part of balanced scorecard system. Previous research has indicated a relationship between leadership and financial performance of enterprises. Objectives: Purpose of the paper is to investigate the impact of leadership styles in Croatian enterprises to their financial performance. Methods/Approach: Survey research has been conducted on the sample of Croatian companies, measuring their financial performance and presence of leadership styles. Results: Overall, democratic style is the most often present in Croatian enterprises, followed by the authoritarian and laissez-faire styles. Conclusions: Small enterprises are more successful financially in the presence of the democratic style. Enterprises in the stagnation phase are more successful if all leadership styles are mixed together in practice, indicating the need to push the employees with all possible styles. Enterprises oriented towards international markets are more successful financially in the presence of the democratic style and the laissez-faire style.
The global economic situation and need to be better prepared for competitive challenges put pressure on modern companies to shift toward automation and digitalization. As a consequence of rapid technological development and the speed of change and therefore forced transformation of business models and work design, organizations are faced with a need for a massive change of features and an extended role of HR management processes. To be able to drive future organizational performance, HR leaders and professionals are required to make changes in the skills and competencies they have and to acquire and possess new ones. The critical components of a digital transformation strategy that can help achieve a competitive advantage are human capital, intellectual capital, and knowledge. The purpose of this paper is to explore and elaborate on the contemporary position and the changing function of HRM in light of digital transformation. In that sense, a comprehensive analysis of available literature has been conducted addressing the domains of HR planning, reward management, performance management, employee engagement, training and development, health and safety, employee relations, as well as their change under the influence of digital transformation. As the main conclusion of this research, it can be stated that although digitalization, i.e., digital transformation, strongly affects HR practices and procedures specifically by using human resources information systems, the role of HR in contributing to the digitization strategy is not sufficiently emphasized. However, it can be argued that the results of this research represent a valuable contribution to future research and can certainly be an important benchmark for organizations when preparing strategies to respond to the challenges of the digital age. This work is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License.
Given the specificity of leadership, as well as the characteristics of the leader and their associates, but also the current business situation, it is necessary to adapt at all times in order to achieve maximum results together with employee satisfaction. The goal of the article is to explore the presence of different leadership styles (authoritarian, democratic, and laissez-faire) in Croatian enterprises. Survey research was conducted on a sample of enterprises, and level of usage of different leadership styles was measured using Leadership Styles Questionnaire. Six groups of enterprises were compared using Mann-Whitney test according to the level of usage of different leadership styles: (i) small and medium enterprises ( ≤ 250 employees); (ii) large enterprises ( > 250 employees); (iii) enterprises in the growth and maturity phase (leaders); (iv) enterprises in the stagnation phase (followers); (v) enterprises with the main orientation towards international market, and (vi) enterprises with the main orientation towards domicile market. Results indicated that democratic style is the most present in all groups of enterprises, but in some groups of enterprises autocratic and laissez-faire are also often present.
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