The hospitality industry has been making a remarkable contribution to the growth of several countries’ economies. From a business perspective, the best management accounting (MA) techniques and practices are fundamental to the success of companies. However, studies in this specific area in the hotel industry are scattered in the scientific literature in different types of documents and different languages, and with an irregular distribution throughout the years (2000–2020). To fill this gap, a thorough analysis of the global performance of management accounting practices in hospitality is crucial. This study accessed the Web of Science database in three different languages and systematized the articles to be included in this research through the PRISMA guidelines, which allowed an empirical basis for the critical approach to this topic. The greatest relevance of the study is the fact that it presents a systematic review of the literature on hotel management accounting practices, for which these results were enriched with a critical approach. The innovative character of the study focuses on evidence of the increasing implementation of some hotel management accounting practices over the years, such as some operating ratios and the USALI. In practical terms, the results of this study explain the overall performance of management accounting practices in the lodging industry and which ones are most widely used. The importance of the practices to support the decision-making of hoteliers and the challenges that they need to face in their implementation are also shown.

The academic discourse surrounding tourism's interdisciplinary approach has long piqued the interest of the scholarly community. More recently, attention has pivoted towards the intersection of neuroscience and neuromarketing within the realm of tourism, giving rise to the concept of “neurotourism”. This emergence requires a comprehensive elucidation of the relevance of neuromarketing and neuroscience to the field of tourism, thereby addressing the imperative to bridge existing knowledge gaps. In light of this, the present paper endeavours to fulfil this objective by synthesizing global research in this domain. The study adopts an interdisciplinary approach, employing a hybrid systematic review methodology that encompasses a literature review encompassing nine key indicators and a bibliometric analysis through co-word analysis of author keywords. In total, our investigation unearthed 45 papers from Scopus, each exploring the application of neuroscience and neuromarketing theories and methods within the context of tourism. Among these, three papers delve into the concept of neurotourism. In this paper, we underscore the deep connection between neuroscience, neuroscientific methodologies, and neuromarketing within the realm of tourism research. The outcomes of this research significantly enhance our comprehension of the current state of neurotourism research, revealing both existing voids and emerging areas of interest. Furthermore, this study introduces a pioneering methodological approach, fusing Scival topic prominence and hybrid systematic review techniques into bibliometric analysis. Ultimately, our findings illuminate a notable research lacuna, presenting a fertile terrain for prospective investigations. Additionally, we deliberate on current trends and propose directions for future research within the neurotourism landscape.

The restaurant industry contributed to the creation of wealth and employment until the end of 2019, when it reached maximum values. However, with the COVID-19 pandemic in early 2020, this sector suffered a very serious economic and employment crisis. The analysis of this situation is imperative to mitigate the consequences for the restaurant industry and to prevent impacts in future crises. The main purpose of the present study is to compare the years 2019 and 2020, analyzing the profitability, payroll costs, headcount, and indebtedness of the restaurants, to verify the COVID-19 pandemic’s impact in Spain and Portugal. Quantitative research was applied, where a descriptive analysis and hypothesis testing were conducted. SABI database was the secondary data source used in this research. The results show that the COVID-19 pandemic has had an impact on profitability, efficiency, and indebtedness in the restaurant industry, being a generalized situation in both countries, in all regions except for Ceuta. The results also confirm the importance of this study for managers and academics since all the variables under study worsened with the COVID-19 pandemic. This study represents a contribution to managers and stakeholders in the restaurant sector by allowing the comparative evaluation of each restaurant with the average of the variables by location and the definition of proactive strategies. Practical implications are proposed to mitigate the effect not only of COVID-19 but also of other pandemics or economic crises that may arise in the future, preparing managers and stakeholders to adapt to change and promoting the financial sustainability of the restaurant industry. It is recommended to increase the disclosure of statistical indicators and financial ratios of free access, which allows the improvement of the analysis of different variables that are important for professionals in the restaurant industry.

Environmental aspects are considered a specific process that requires a multidisciplinary analysis, as the application of indicators in organizations stems from effective performance management; the tourism sector is no exception. In 2015, the United Nations formulated 17 sustainable development goals to contribute to a common vision for people and the planet. The main objective of this study is to propose a framework of science-based environmental sustainability indicators for the hospitality industry, which can be used by hotel managers to improve the efficiency of sustainable management of tourism destinations. This study used a mixed methodology of systematic review and content analysis, which is an innovative methodological approach; an in-depth analysis of various scientific articles, consultancy firms’ websites, and technical books was carried out. The results categorized the environmental indicators into four domains: water, energy, waste, and emissions. After a framework was established with 24 environmental indicators, the most relevant were water consumption per guest, water consumption per occupied room, and energy consumption per square meter/foot. However, there were disparities in the use of indicators between the scientific literature, consultancy firms, and the technical books. In this way, there is a need to create stronger relationships between these sources for effective adoption by hoteliers, allowing for adequate environmental indicators with positive impacts on the tourism destination management.

Tourism has a significant impact on the society’s development. This study aims to analyze the integration of the sustainable development goals (SDGs) in various tourism areas through a bibliometric analysis and a systematic review of the literature published between 2015 and 2023 in the Scopus database. The results show that most of the research is conducted by Asian authors and published in European journals. “Influencing factors” and “tourist behavior” are the most important keywords, which also correspond to some of the topics being studied by researchers. The findings also reveal that economy and governance are the areas covered the most, with SDG 8 (Decent Work and Economic Growth), SDG 12 (Responsible Consumption and Production), and SDG 17 (Partnerships for the Goals) leading the ranking of the 50 most quoted papers. This paper highlights the fact that the social dimension of tourism is undervalued by researchers and SDG 14, related to life under water was given little attention by scholars. This study is relevant since it shows how academia is working to achieve the Agenda 2030 by highlighting major gaps in research.

Background: Despite the increase in tourism revenues, management in the hospitality industry faces constant challenges for profit maximization. In this way, the aim of this study is to analyze management accounting (MA) research applied to the Portuguese hospitality industry, identifying all the practices mentioned by authors studying the same theme in the rest of the world. Methods: fifty-two studies were obtained and used between 2010 and 2021 for data assessment through bibliometric review, which involved both quantitative and qualitative methods of analysis. To achieve the objectives, studies were selected according to the MA practices identified by several authors for the global hospitality industry. Results: the results highlight the importance of increasing research on MA practices in the hospitality industry to empower management and smooth out the differences between their use. Currently, the emphasis is on hotel ratios and indicators, budgeting, and benchmarking. Conclusions: The adoption of MA practices is decisive for the success of hotel companies. This study evidenced the increasing use of some hotel MA practices over the years and made it possible to assess the development of these practices in Portugal, since to date no other author has produced a bibliometric review on this topic.