Management (Montevideo) (Journal)
Not a member yet
178 research outputs found
Sort by
Improving village tourism marketing through the implementation of smart digital platforms: An Applied study in Indonesia
Get PDFIntroduction: Village tourism has the potential to enhance the local economy, preserve cultural heritage, and ensure sustainability. However, several tourism villages in Indonesia suffer from a lack of visibility, poor marketing strategies, and Low digital presence. Hence, this study aimed to design an innovative, website-based digital tourism village platform to promote marketing, facilitate visitor access, and empower local communities.
Method: Based on the ADDIE model (Analyze, Design, Develop, Implement, and Evaluate), this study adopted a research and development approach that involved validation from tourism and digital specialists. Eight administrators and 48 users participated in the platform testing. Key variables included platform feasibility, which was assessed in terms of functionality, usability, reliability, maintainability, user satisfaction, and data analytics, all of which were described quantitatively alongside the ISO 9126 standards.
Result: validation by experts confirmed that the platform was categorised as “very feasible” in terms of effectiveness, usability, and overall maintenance. User responses rated the platform “very good” on all metrics, including ease of use, design, and the relevance of visualisation context. Despite some concerns regarding rural infrastructural limitations, the platform enhanced marketing, facilitated interactions, and streamlined visitor experience customisation.
Conclusion: The smart digital platform successfully overcame barriers in marketing village tourism by providing culturally relevant, engaging, and easy-to-use features. It enhances local brand equity, expands market reach, and fosters sustainable tourism. For other uses, there is a need to constantly tailor infrastructure, the level of digitisation, and socio-economic conditions. This aids in the holistic development of tourism by advancing technology-based community self-reliance
The Impact of Green Governance and the Moderating Role of Institutional Ownership on Financial Reporting Quality in VN-Allshare Listed Companies
Get PDFThis study aims to examine the impact of green governance on financial reporting quality, and more importantly, we investigate the moderating role of institutional ownership in this relationship among companies listed in the VN-Allshare index. By analyzing panel data of 346 non-financial companies from 2017 to 2024 through Fixed Effects Model regression, Driscoll-Kraay robust standard errors, and the System GMM method. The results show that green governance has no significant direct impact on financial reporting quality. Meanwhile, the study finds that institutional ownership plays a positive moderating role, enhancing the positive impact of green governance on financial reporting quality. However, this effect is only pronounced for substantive green governance mechanisms (linking executive compensation to environmental performance, having environmental experts on the board) rather than for symbolic mechanisms (establishing a committee). These findings imply that for green governance to be truly effective, merely adopting superficial structures is insufficient; it requires proactive monitoring from institutional shareholders to transform commitments into substantive transparency. The novelty of this research lies in it being one of the pioneering analyses in Vietnam on the conditional relationship of green governance, providing empirical evidence of the "catalyst" role of institutional investors and, for the first time, clearly distinguishing the impact between "symbolic" and "substantive" governance mechanisms
The Impact of Foreign Ownership and the Moderating Role of Ownership Concentration on the Financial Performance of Listed Non-Financial Firms in Vietnam
Get PDFAmidst conflicting empirical evidence on the impact of foreign ownership in emerging markets, stemming from the dichotomy between the active monitoring role posited by agency theory and concerns over information asymmetry, clarifying this relationship becomes particular pressing in Vietnam, a market characterized by high ownership concentration. This study aims to comprehensively examine (i) the direct effect, (ii) the nonlinear relationship of foreign ownership, and (iii) the moderating role of ownership concentration on firm financial performance. Using an unbalanced panel dataset of 485 non-financial listed firms over the period 2015-2024 (4125 firm-year observations), with financial performance measured by Tobin’s Q and ROA, the study employs the Fixed Effects Model (FEM), complemented by robust estimation methods such as the System Generalized Method of Moments (System GMM) to address endogeneity concerns. The results yield three core findings: (i) foreign ownership has a positive and statistical significant impact on financial performance, supporting the monitoring role of foreign investors; (ii) ownership concentration plays a negative moderating role, significantly weakening this positive relationship, suggesting that the power of large shareholders can impede the benefits derived from foreign investors; and (iii) an inverted U-shaped nonlinear relationship is identified, with an optimal foreign ownership threshold between 25-28 %, beyond which marginal benefits begin to diminish. The study concludes that the benefits of foreign ownership are not absolute but are constrained by the internal governance context and that an optimal point exists.
Trends and evolution of research on smart tourism destinations in latin america
Get PDFIntroduction: The study analyzed the evolution of research on smart tourism destinations in Latin America, a field that integrates technology, sustainability, and tourism management. Methods: The bibliometric method was applied to examine the scientific production indexed in the Scopus database between 2010 and 2024. Data were processed using the Biblioshiny tool, based on the Bibliometrix package in RStudio. Indicators of productivity, collaboration, and thematic trends were analyzed, considering authors, institutions, publication sources, and keywords. Results: The findings revealed a sustained growth in scientific production since 2018, reaching its peak in 2021. Brazil led regional output, followed by Colombia and Ecuador. The predominant themes focused on digitalization, sustainability, and visitor experience, with an increasing incorporation of emerging technologies such as artificial intelligence, the Internet of Things (IoT), and augmented reality. Conclusions: Research on smart tourism destinations demonstrated progressive maturity, although challenges remain in scientific collaboration, public policy, and technological application. Strengthening academic networks and promoting sustainable innovation in Latin American tourism are recommended
AI and cybersecurity, business protection in an interconnected world: systematic literature review
Get PDFIn an increasingly interconnected world, cyber threats are constantly evolving, with malicious actors developing sophisticated methods to attack enterprise systems. Traditional cybersecurity methods, such as firewalls and antivirus software, are insufficient to protect organizations from these advanced threats. A more proactive approach is needed to identify and stop threats before they cause significant damage. This research seeks to understand the current state of artificial intelligence (AI) in enterprise cybersecurity, identify best practices and methodologies for implementing effective AI solutions. To do this, the authors were based on a systematic review of the literature, adopting AI, cybersecurity, business protection and threats as fundamental categories. The search was mainly based on databases and search engines such as Scopus, Science Direct and Redalyc. The processed information was graphed through the VOSviewer software and the Lens.org platform. The usefulness and applications of AI for cybersecurity were evident. This entails the challenge of constantly updating cyber tools in order to achieve greater protection and security for user
Customer satisfaction status. Strategies and ways to address it
Get PDFIntroduction: customers focus on obtaining services or products where they are treated with cordiality, friendliness and courtesy; in order to establish a degree of empathy with the service provided. Objective: assess the state of customer satisfaction based on their approach to strategies and ways of addressing it.Method: a research review of the scientific literature was developed. Descriptors were used to search for information. The search was carried out in the Scielo and SCOPUS databases. A total of 20 works were used for the development of the research. Development: the international business system faces a globalized economic system, where competition through the free market is based on the quality and effectiveness of the products offered. Feedback with customers is an important indicator that determines the level of productivity of a sector; In other words, we talk about the degree of customer satisfaction.Conclusions: customer satisfaction should be considered one of the main goals within business objectives. Depending on the degree of satisfaction, the wealth that a company in question can produce is determined. Its approach must be comprehensive, based on new tools (mostly digital) that help to understand it in real time. In turn, work strategies and/or work environment are updated and perfected in order to achieve better conditions that translate into greater satisfaction on the part of the consumer or clien
Factors Influencing Blockchain Adoption in Operations and Supply Chain Management Among Small and Medium Enterprises
Get PDFBlockchain technology has developed as a revolutionary tool in the area of improving transparency, efficiency, and security of supply chain management (SCM). Nonetheless, its use is low among small and medium enterprises (SMEs). This research investigates the factors influencing blockchain adoption in SMEs and its effect on five independent variables: top management support (TMS) as the central independent variable, technological readiness (TR), cost of implementation (COI), regulatory environment (RE), and supply chain partner pressure (SCPP). The research employs a structured survey sampling of 324 SMEs across various industries, and it applies Confirmatory Factor Analysis (CFA) and Structural Equation Modeling (SEM) using IBM SPSS 25 to test the hypotheses. It also helps mitigate perceived cost barriers, though cost remains a notable challenge for many SMEs. Furthermore, while top management support fosters alignment with the regulatory environment, the strength of this relationship is weaker than expected. SCPP emerges as a substantial influence, often reinforced by leadership engagement. The research highlights that top management plays a pivotal role in shaping organizational readiness and external responsiveness to blockchain technologies. The CFA confirmed this with strong results, including a factor loading of 0.91 for TSM. Similarly, the SEM analysis revealed a standardized path coefficient of 0.68 from TMS to BO-SCM-SME, indicating a significant and positive influence. The results offer actionable insights for SMEs and policymakers, emphasizing the need for strong leadership commitment, affordable blockchain solutions, and clearer regulatory frameworks.
Sustainable development, social responsibility and greenwashing: a trend analysis of scientific production in the Scopus database
Get PDFCorporate sustainability has evolved from a marginal initiative to a strategic imperative, yet greenwashing persists as a deceptive practice. This study analyzes recent scientific literature to understand this paradox. The research aimed to examine conceptual trends in corporate social responsibility and greenwashing. A mixed-methods approach (bibliometric and semantic) was applied to Scopus data (2020-2024), with five phases: descriptive characterization, structural mapping, relational analysis, prospective evaluation, and visual integration using VOSviewer. Greenwashing emerged as the central focus, followed by corporate social responsibility. Six thematic domains were identified, with corporate hypocrisy as the primary interdomain connector. Corrective mechanisms showed uneven effectiveness, proving more robust in developed economies. The transition from corporate social responsibility to Environmental, Social, and Governance criteria reflects a financialization of sustainability, yet perpetuates greenwashing. Dynamic models integrating micro, meso, and macro scales are needed to address the detected geopolitical and sectoral asymmetries
Challenges of Cloud Accounting Systems Landscape within the Context of Cybersecurity Paradigm
Get PDFIntroduction: The evolution of cloud-based systems of accounting and the regulatory backing for them between 2020 and 2024 are examined in this articleObjective: Identifying the current challenges experienced by corporate sector in cloud accounting systems operation, in particular in the landscape of the effects of cybersecurity tactics and legal requirements is the goal of this study.Methods: Based on the methodology of comparative analysis and synthesis, with an emphasis on data security and risk management, the contemporary cybersecurity challenges of cloud-based accounting practices and the features of appropriate regulatory requirements landscape are examined.Results: The authors emphasize the difficulties posed by rising cyberthreats in the context of the expanding use of cloud-based systems for processing financial data. The primary multi-factor authentication and data encryption-based cybersecurity tactics are described. The essay examines how, in light of rising transaction volumes and cyberthreats, industrialized nations are strengthening their cybersecurity and financial regulation standards. The market for cloud accounting systems is expected to grow in the following five years in the following primary directions. The paper focuses in particular on how government organizations are involved in creating regulations for cloud accounting systems. Consideration is given to the tactics of the of imposing technology standards on cloud providers in order to guarantee market stability and security
Intellectual Capital As A Driver Of Corporate Social Responsibility: A Mediation Analysis Of Corporate Financial Factors
Get PDFIntroduction: Transparency and accountability are key pillars in building corporate social legitimacy amid rising stakeholder expectations. Corporate social responsibility (CSR) disclosure is an important means of demonstrating a company\u27s commitment to sustainability, but internal determinants that influence this practice still show varying results.Objective: This study aims to analyse the influence of leverage, profitability, liquidity, and company size on CSR disclosure, as well as to evaluate the moderating role of intellectual capital in strengthening these relationships.Method: This study employs a quantitative approach using panel data regression based on a fixed-effects model. The sample consists of 16 companies that have been consistently listed on the Jakarta Islamic Index (JII) during the period 2019–2023.Results: The analysis results indicate that leverage and liquidity have a significant negative effect on CSR disclosure, while company size has a significant positive effect. Profitability, measured by both ROA and ROE, does not show a significant effect. Intellectual capital is found to moderate the effects of leverage, liquidity, and company size on CSR, but does not moderate the relationship between profitability and CSR.Conclusion: These findings highlight the strategic role of intellectual capital in enhancing the effectiveness of CSR disclosure, particularly for companies facing pressure from financial structures or high public expectations. This study reinforces the theoretical understanding of agency, stakeholder, and legitimacy frameworks in the context of corporate social disclosure