The adoption of sustainable management practices is booming among service companies, whether due to pressure exerted by external agents or the internal perception that not being aligned with sustainability distances companies from clients and puts companies' long-term prospects at risk. However, few studies have examined the combined effect of implementing environmental management practices and corporate social responsibility practices in the tourism sector. By analysing two surveys conducted with the managers of 370 hotels and 176 restaurants and using structural equations, this study concludes that sustainability practices have a direct and significant impact on the company's competitiveness and on the companies' financial results. However, a separate study of the two surveys shows significant differences between the two analysed groups. This article suggests that despite operating in the same sector, hotels and restaurants behave differently regarding sustainability practices, and they achieve significantly different results in their implementation. In addition, by focusing on the tourism industry, a highly competitive sector, this analysis sheds light on whether investing in sustainability is a good strategy for companies to differentiate themselves and survive in complex sectors.
Purpose – The purpose of this paper is threefold: first, to test the role of the managerial team’s commitment to quality deployment, quality performance and firm performance; second, to shed light on the effects of a certified quality management system on this chain; and third, to analyze the effects of changes in this chain on different management team attitudes, namely, innovativeness. Design/methodology/approach – Based on a survey conducted in a sample of 370 hotels from the region of Madrid (Spain), the model and hypotheses were validated using structural equation modeling analysis. Findings – The results reveal the importance of a commitment to quality for quality deployment. In addition, quality deployment has a strong impact on operations and employee and customer performance. However, only impacts derived from customers’ perceptions of service quality affect firm performance. In addition, a contextual analysis was performed to verify whether various contextual factors (certification in a quality management standard and the innovative attitude of the management team) could modify the previously obtained results for the full sample. Practical implications – The management team should understand that its attitude toward quality management could affect the company’s overall performance. On the one hand, the team should be aware that the cost of implementing quality practices could be a burden for employees in the performance of their daily activities. On the other hand, there is a positive relationship between involvement in addressing customers’ requirements and financial performance. Therefore, a balance between the efforts to maintain a certain level of quality by the firm’s employees and the service quality offered to the customers is crucial to achieving better financial performance. Originality/value – The impact of the implementation of quality management practices on performance has been widely studied; however, the role of intangible factors has not been commonly discussed in service industries in general and even less so in the hospitality sector. This paper analyses the influence of the quality management team’s attitudes toward innovativeness and the implementation of a quality management standard.
Este trabajo indaga sobre la carencia de indicadores unitarios y específicos en relación con la responsabilidad social universitaria, y acerca de las limitaciones que presentan los modelos para la elaboración de informes de sostenibilidad que son aplicados a las universidades. Se inicia con el análisis de la creciente importancia de la Responsabilidad Social Universitaria y los motivos por los cuales se considera oportuna la creación de un modelo específico para las universidades que elaboran informes de sostenibilidad. Esta investigación se circunscribe a un estudio de caso de los procesos realizados por dos universidades de Barcelona para adaptar los estándares de la Global Reporting Initiative (GRI) a su realidad organizacional, detallando el proceso de creación de nuevos indicadores que deben permitir realizar unos informes de sostenibilidad de mayor calidad por ser más acordes con la realidad universitaria. Se presentan los resultados provisionales de adaptación de indicadores, avanzando unas líneas de discusión para promover la participación de universidades en la labor de crear un marco unitario que permita evaluar el desempeño para su continua mejora.
This paper is divided into two parts. In the first part, we attempt to analyze the new concepts of accountability and rendering of accounts that have been adopted in the business world over the last few years and their application to public institutions. Aspects involved in defining stakeholders, corporate governance, intermediate financial information, performance indicators, publication of reports on external control and channels for publication of financial information are also dealt with. The second part of the paper consists of an empirical study of how Catalan municipalities of more than 50,000 inhabitants render accounts to citizens by means of the Internet. Copyright International Atlantic Economic Society 2006H83, M41,
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