As a core activity in the tourism sector, hospitality accounts for the largest share of the sector’s revenue. The last few years, prior to the COVID-19 pandemic, have been years of strong growth both in the number of hotel companies and in the number of available rooms. The hospitality industry has also been betting on diversification as well as on the quality of its services. This activity has a strong impact on the various agents in the sector, thus it makes it essential to measure and analyze the sustainability of these hotels. One of the indicators that proficiently measure short-term sustainability is the company’s liquidity level, as it demonstrates its ability to meet short-term financial obligations. This type of indicator is useful since it provides relevant information not only for managers, but also for banks and lenders, and investors. Volatility is a characteristic of hotels which are associated with geographic location, implying changes in the main operating revenue indicators. In this sense, this research aimed to investigate if the ability to reimburse short-term responsibilities differs according to the geographic location, food and beverage service existence, official stars classification, and hotel size. Portuguese hotels with and without restaurants were analyzed in the 2013–2017 period and the number of available rooms and star rating were included in the database. All the information was obtained on SABI (a database of detailed financial information of Portuguese and Spanish companies) and RNET (the Portuguese Register of Tourist Enterprises). Findings show that the behavior of some hotels concerning short-term obligations does not differ much considering the location of the hotels. However, the Algarve and the North region have the highest values. In fact, the official star rating proved to have the greatest influence. The size of the hotels, as well as the existence of restaurants negatively influences liquidity. This information is very important for hotel investors. This study can also provide management information that allows more informed decision-making as well as the definition of corrective measures if necessary.

Information about the paper titled "TRAINING ACCOUNTING STUDENTS TO ACT ETHICALLY: THE BALANCE BETWEEN ACADEMIC KNOWLEDGE AND SOFT SKILLS" at IATED Digital Library

The main contribution of this study is to better understand the importance of ethical behavior according to gender and age in Portuguese accountants’ profession. These results can be used by the accountants’ order in the conditions to access the profession and by the Higher Education Institutions with degrees leading to the profession to adjust their learning outcomes. Ethics is an important ability in any profession but, considering the spectrum of responsibilities of the certified accountants, ethics should be even more important. The research concerning ethical issues related to accountants’ profession has increased in the last years. Those studies highlight mostly the nature and extent of ethical problems in the profession. This study aims to validate the different importance given to ethical behavior in accountants’ profession in Portugal, for men and women, and to understand how they also feel differently when in self-evaluation. The study allows comparing different generations in the profession. Hence, the research questions this study aims to respond are: (1) Who considers ethic ability more important to the accountants’ profession, men or women? (2) Is there a different sense of ethical behavior when in self-evaluation in both genders? (3) Does the accountants' age influence their sense of ethics? The methodological approach is a prior literature review about ethical issues in accountants’ profession, followed by an empirical study based on a questionnaire fulfilled by 628 accountants. Results show a different level of given importance and even self-evaluation to ethical behavior depending on gender, but not on age.

Information about the paper titled "CURRENT TRENDS IN MANAGEMENT ACCOUNTING RESEARCH: A BIBLIOMETRIC STUDY BASED ON DIGITAL LIBRARIES" at IATED Digital Library