Eva Pelechano-Barahona

Purpose: The transformation of workplaces is being reflected in the increasing number of health issues affecting organisations. This research seeks to identify those factors linked to the physical and psychological requirements of employment that impact upon the appearance of anxiety, capturing the disparities or divergences between young, middle-aged and older workers. Design/methodology/approach: The study follows the precepts of the job demands-control model, the job characteristics model and self-determination theory, with a sample of 35,727 observations from the European Working Conditions Survey 2021. A two-step process involving a t-test for independent samples and an ANOVA is used that attributes the appearance of anxiety to certain job profiles, the type of tasks and skills required, levels of autonomy, work-related outcomes and relationships with others. Findings: The findings indicate that both traditional job demands (e.g. workload, time pressure and restricted autonomy) and greater exposure to technology use – reflected in frequent interaction with digital devices and digitally mediated work practices – are positively associated with increased levels of anxiety. Significant age-related differences are observed: middle-aged workers are particularly vulnerable to anxiety due to their higher exposure to digital and organisational pressures, while younger and older workers display distinct patterns linked to skill adaptation, meaning of work and technological engagement. Originality/value: By adopting a holistic and age-sensitive approach, the study identifies key aggravating factors underlying anxiety disorders and contributes to the debate on job and technological demands in the digital era. At the same time, it provides actionable guidance for job design and age-responsive human resource management, which may also support progress towards sustainable development goals 3 (good health and well-being) and 8 (decent work and economic growth).

Low profitability and high failure rates remain chronic challenges within the restaurant industry. Despite the strategic importance of cost management, scholars have noted the limited attention this topic has received in restaurant-related research. This study aims to map the conceptual structure, methodological approaches, and key research gaps in cost and management accounting studies within the restaurant context. A comprehensive systematic literature review was conducted following the Scientific Procedures and Rationales for Systematic Literature Reviews (SPAR-4-SLR) protocol. Searches were performed in the Scopus and Web of Science databases; however, given the limited number of retained articles, the dataset was expanded using a forward snowballing technique. The study finally comprises 107 documents. The findings reveal that research activity remained minimal until 2007, after which publications increased, though inconsistently. Methodologically, most studies adopt descriptive or exploratory approaches, with case studies being the predominant method to address practical issues, which constrains the generalisability of findings. A co-word analysis identified five thematic clusters: cost by nature, variable costing, activity-based costing (ABC), efficiency, and absorption costing. The results indicate that advances in contemporary management accounting have not yet been fully incorporated into the restaurant management literature. Furthermore, key research trends in management accounting—particularly behavioural and organisational approaches—have received limited attention. Empirical evidence remains scarce concerning the management accounting practices (MAPs) adopted by restaurant managers, the factors influencing their implementation, and the impacts of MAPs and management systems on efficiency and performance. Accordingly, this study advances knowledge by clarifying how cost and management accounting research in the restaurant industry has evolved, identifying dominant and underexplored research streams, and highlighting key theoretical and methodological gaps that constrain the development of the field.

Los recientes cambios educativos, junto con un mercado laboral cada vez más dinámico y donde las competencias adquieren un mayor protagonismo, están obligando a rediseñar los métodos en las enseñanzas universitarias incorporando metodologías activas en el aula que involucren y motiven al estudiante. En este trabajo se describe cómo aprender haciendo —learning by doing— a través de la herramienta de role playing, la cual permite mejorar el nivel de aprendizaje del alumno implicándolo y motivándolo gracias a la experiencia que se genera en el aula. Para ello, la actividad, que ha involucrado a 103 alumnos que cursan la asignatura ‘Recursos Humanos’ en dos Grados de la Universidad Rey Juan Carlos, se ha enfocado en simular, de manera grupal, cooperativa, secuencial y sinérgica, decisiones propias de la gestión de recursos humanos. Los resultados evidencian un incremento en el nivel de aprendizaje y perfeccionamiento de competencias, así como en el grado de motivación por la asignatura.

Customer trust in hotels and other tourism services can be seriously damaged by the effects of epidemic outbreaks such as COVID-19 if quality standards are not maintained and improved by eliminating any uncertainty that the customer may have. This study examines the role and usefulness of external certifications related to the COVID-19 pandemic. In order to answer these questions, a qualitative research design was chosen based on the analysis of in-depth qualitative interviews with the CEOs and senior managers of three international hotel chains. Results revealed that large hotel chains prefer to develop their own quality procedures while using external certifications as a potential marketing tool. External certifications are particularly useful for independent hotels lacking resources to develop their own quality procedures. In addition, the great heterogeneity among these certifications represents a threat to the industry, as it may confuse tourists.

This paper examines the various contributions of scientific research in the field of dynamic capabilities in the field of family businesses, using a bibliometric approach during the period 2009-2019. The volume of scientific publications found in the Web of Science (WOS) database was equal to 56 articles. The application of bibliometric methods and techniques has allowed to reflect the evolution of the level of publications, active institutions, methodologies employed and main research topics discussed. Taking into account the results obtained, future lines of research are proposed that allow progress in the consolidation of the study of dynamic capacities in the field of family businesses as a scientific discipline

The important influence that incremental innovation has, both on the organization’s results and on the development of disruptive innovations in a synergistic relationship of positive sum, makes it necessary to deepen its study. In the context of absorptive capacity, this paper aims to contribute to the construction of a specific model of routines for more efficient exploitation. The empirical study was carried out in a sample of Spanish manufacturing companies of the PITEC Panel. The results show the superiority of the market as a source of knowledge compared to other sources with more complex knowledge, but not adjusted to the needs of a minor improvement. In addition, the management of external knowledge is a process whose phases are interrelated, so the routines and resources used must contribute to enriching the external knowledge previously acquired and not be redundant. Therefore, that would mean an inefficient allocation of resources for obtaining and exploiting continuous innovation.

In the context of potential absorptive capacity, the present work analyzes sources of knowledge through the adjustment between the typology of sources and innovative results. Different external sources can condition the later phases of knowledge absorption. In relation to external sources of knowledge, we enrich their treatment by considering other companies in the same group as deeper relationships. In addition, we analyzed the results regarding the generation of radical innovations with impact on income. The results show that company groups can reduce costs in the exchange of technological knowledge, not only to develop radical innovations but also to improve their economic performance. Furthermore, membership in a group allows a company to obtain a greater economic return when combined with assimilation resources.

The field of mergers and acquisitions and sustainability has been expanding in the last years; consequently, there is a need for a systematic review of the existing body of knowledge. This article aims to fill this gap by providing an overview and synthesis of the research topic. The specific objectives are (1) to assess the academic impact, and (2) to determine the structure of the topic. To achieve these goals, a bibliometric analysis will be carried out through a selection of articles taken from the WoS database from 1900 to 2019. First, the historical evolution of publications will be addressed, the distribution of articles by journal and by individual author, as well as the total number of citations per article. Second, this article will develop networks of co-citations of authors and journals and co-word analysis by using VOS Viewer software. The global results will provide insights into the nature and trends of research on mergers and acquisitions and sustainability.

The aim of this conceptual article is to provide a better understanding of hospitality by designing a theoretical model capable of capturing the complexity of an assembled service provided by multiple agents, with a strong experiential component. The network approach allows us to expand the traditional marketing approach to study the service experience – based on the customer’s subjective perceptions – towards a strategic and managerial perspective by incorporating the necessity to collaborate with multiple partners. The study has been conducted as a systematic literature review. Thus, the main theoretical contributions are aimed at emphasizing the role of the service experience not simply as a key motivator of consumption, but also as a strategic success factor for hospitality firms. Another significant contribution is the consideration of the complete set of alliances of the hospitality firm, given its role as resource integrator.

This paper analyses the relationships between knowledge complexity and technology-based competitive advantage sustainability via barriers to imitation and substitution of capabilities. The theoretical treatment of the complexity construct and the separate analysis of imitability and substitutability of technological assets contribute to improving our understanding of these relations. The empirical evidence from a sample of Spanish biotech companies indicates that complex capabilities are better protected from imitation. But the results for barriers to substitution show that an excessive proportion of complex tacit knowledge may have a negative effect on competitive advantage sustainability, as it reduces interested agents' confidence in the technology, and hence, encourages competitors to seek more attractive alternatives.