Digital technologies have changed and disrupted the dynamics of the economy and society as a whole, offering new opportunities for entrepreneurs with potential impact on economic, environmental, and social value creation. This paper examines the scientific research on digital entrepreneurship (DE) and sustainability based on data from Scopus database. The main purpose is to identify both the predominant themes and further research opportunities to this topic. This study uses a bibliometric analysis, analyzing and synthesizing research on DE and sustainability, based on a total of 58 publications. Co-word analysis used to identify the conceptual structure reveals three thematic clusters: (1) innovation and entrepreneurship, (2) digital transformation: strategy and business models, and (3) sustainability and sustainable development goals. For each thematic cluster, the most significant contributions are presented. Further, this paper offers a future research agenda and holds significant implications for the theory and practice of the different subtopics of DE and sustainability.

This paper examines the association between environmental uncertainty, accounting information relevance, and organizational performance. From a contingency approach, this paper attempts to contribute to a stream of research that investigates the relationship between accounting information relevance and organizational performance. The presence of environmental uncertainty in this relationship has not been fully established. This paper contributes to this area by suggesting a framework to study and explain this connection. An online questionnaire-based survey was conducted, which produced 119 valid responses (a response rate of 23%) from large manufacturing companies operating in Portugal. The results suggest that in contexts of environmental uncertainty, the relevance of non-financial information increases. However, the relevance of financial information continues to outstrip that of non-financial information. The results also suggest that financial information and non-financial information are complementary, and not substitutes, and can be used simultaneously in different situations. These results have several implications for professionals involved in decision-making activities. It offers findings which are potentially useful for both theory and practice. The study addresses an identified gap in the literature and adds to the existing body of work analyzing the association between environmental uncertainty, accounting information relevance for decision-making purposes, and organizational performance.

The purpose of this paper is twofold. Firstly, we aim to investigate the relationships among environmental uncertainty, broad-scope and timely management accounting information usefulness, and (traditional and contemporary) management accounting practices (MAPs) usage. Secondly, we intend to explore how these relationships influence decision-makers’ satisfaction with management accounting information. Survey data were obtained through an online questionnaire from 114 large manufacturing companies operating in Portugal. The findings indicate a positive relationship between environmental uncertainty and timely management accounting information usefulness and between (broad-scope and timely) management accounting information usefulness and (traditional and contemporary) MAPs usage. The findings also show that decision-makers’ satisfaction with management accounting information improves when there is a good fit between environmental uncertainty, broad-scope and timely management accounting information usefulness, and MAPs usage. In this way, organisations need to adjust the implementation and usage of MAPs to contextual factors, using both contemporary and traditional MAPs, to achieve greater decision-makers’ satisfaction with management accounting information. Thus, the results achieved in this study are useful for both theory and practice and have several implications for professionals engaged in MAPs implementation and decision-making activities.

This paper presents the results of a bibliometric analysis of published academic research on innovation in hotels. In particular, it aims to analyze the conceptual structure of the field, covering the period until October 2020, and predict emerging trends. This approach provides an exhaustive analysis of 334 papers collected from the Scopus database. Co-word analysis used to identify the conceptual structure reveals four clusters: (1) technological innovation, (2) innovativeness and innovation strategy, (3) knowledge and employee innovative behavior, and (4) performance as an outcome of organizational capability to innovate. The present study contributes to the literature by increasing the accumulation of knowledge on research topics, providing an up-to-date review on hotel innovation literature, and setting forth an agenda for future research.

Despite the significant economic contribution of small and medium-sized enterprises (SMEs), little is known about the extent to which they make use of accounting information (AI). Although AI is considered one of the main sources of information for SMEs, many continue to ignore its potential, considering that this information is only intended to meet tax obligations. The literature stresses the influence of several factors on AI usage. However, the conclusions of the studies are fragmented, contradictory, and not very enlightening. Following these studies, the purpose of this paper is to explore which characteristics of decision makers, companies, and accounting services influence the importance and use of AI in SMEs. Data were collected through an online questionnaire survey applied to Portuguese SMEs. The findings show that the decision makers’ level of education, as well as their educational background, influence the importance they attribute to AI. It has also been found that smaller companies and SMEs that use outsourced accounting services make the least use of AI. Therefore, in addition to providing empirical evidence on the importance and use of AI, a debate that has been mainly theoretical, and on the importance of SMEs in any economy, this paper aims to raise awareness of the need to further study the decision-making process in such firms.