Purpose: In recent years Bitcoin has revolutionized the financial world. Its birth was made possible thanks to an innovative combination of certain pre-existing technology in computer networks and cryptography, which led to the existence of a transparent, reliable and immutable record of transactions, a large shared ledger: Blockchain. Several studies analyse the application or future application of Blockchain in different industries. The application of Blockchain in accounting is one of the most debated, since it is a shared accounting record and it is anticipated that its application could change the mission of accountants or even auditors. Therefore, the main objective of this work is to analyze the existing literature on the importance of Blockchain and its possible impact on accounting.Design/methodology/approach: The review of the literature on blockchain and its importance was carried out. Also we have analyzed the triple entry and the so-called accounting ledger, trying to clarify some existing terminological confusion, and we have faced what could be the future of this technology.Findings: The review of the literature implies that Blockchain, after technical improvement and development, will involve an important transformation of the traditional accounting system, with the consequent modification of the work of accountants and auditors.Originality/value: One of the main contributions of this study is its importance for academic literature, being one of the first to analyze the impact of Blockchain in traditional accounting.

Social media is currently a powerful way for companies to keep in touch with their customers and promote new products. The main objective of this research paper is to analyze the impact of social media marketing on environmental sustainability in food and beverage service companies in Spain, taking customer satisfaction into account. The variables, such as customer trust, perceived value, and continuance intention, were also studied to determine whether they influence environmental sustainability. In order to achieve the stated objective, a questionnaire was created and the obtained data was analyzed using a PLS-SEM (partial least squares structural equation modeling) methodology. The main conclusion of this study is an important contribution to the academic literature and is also helpful for restaurant managers for planning communication strategies through social media, since environmental sustainability is one of the main concerns of the public.

Technological advances have had many advantages like an E-WOM (Electronic Word of Mouth) that has become a very important and powerful tool for users who wish to share their knowledge, experiences and emotions about a product or service. But the use of virtual platforms may affect the privacy of users data. This present study has a twofold objective: first check if the privacy of users when using TripAdvisor, the world’s largest travel platform, has an impact on their satisfaction and trust on the platform. Secondly, the relationship between E-WOM and the variables users trust and satisfaction when using TripAdvisor is examined. In order to achieve the objectives set out, the sample of 390 persons was analyzed. The PLS-SEM method has been used to process the data and test the hypotheses. The results of the analysis have shown that there is a positive and direct relationship between TripAdvisor users’ privacy and satisfaction. The direct and positive relationship between users’ E-WOM and their degree of satisfaction and trust toward the platform has also been confirmed. This study makes a significant contribution to the academic literature on the variables studied, as previous studies presented different results.

The aim of the research project is to find out how technostress influences the satisfaction, anxiety and performance of teleworkers and university students. The growth of technology and the use of digital platforms has given rise to a phenomenon called teleworking, a modality of work that involves remote work with the use of ICTs. However, the faster the use of ICTs in organisations grows, the more difficult it becomes for teleworkers, leading to anxiety and stress. This feeling is known as technostress, and knowing its impact on workers is of vital importance for organizational success. The study was conducted through a literature review and the dissemination of an online questionnaire using PLS software. The analysis validated the measurement scale and analysed the structural model at different stages, which confirmed its validity and reliability. The research concludes by affirming the high relationship between technostress, satisfaction, anxiety and performance. It is highlighted that the lower the technostress, the higher the satisfaction and performance, and the higher the technostress, the higher the anxiety and the lower the satisfaction. This research brings as an added value the validation of a scale of technostress together with the variables satisfaction, anxiety and performance not previously analysed by other researches. In addition, the research provides a series of measures to mitigate the effects of technostress and suggests future lines of research. Thus, it highlights the importance of understanding the impact of technostress on teleworkers, to provide effective measures to mitigate it and thus increase the satisfaction and performance of workers.

The main aim of the present study was to analyze whether publications related to environmental sustainability in social media directly and positively influence user satisfaction with and trust in tourism businesses. Our second goal was to determine whether the influence of environmental sustainability and satisfaction is moderated by users’ gender. Data collection was performed using a questionnaire. The questionnaire responses were analyzed using the partial least squares-structural equation modeling (PLS-SEM) methodology. The results have shown that there is a positive relationship between environmental sustainability, satisfaction, and trust generated by tourism companies through their publications on social media, and that this relationship is not conditioned by users’ gender. The results of the present study contribute to the literature by bridging the gap in research on tourism enterprises and their strategies regarding social media publications. Our findings also provide important implications related to the content of environmental sustainability strategies and social media communication for tourism companies.