Browsing by Author "Elston, Jennifer Nicole"
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- The governance of smart regions in peripheral Areas: exploring the case of a tourism-dependent regionPublication . Valente, Bernardo; Elston, Jennifer; Pinto, Hugo; Elston, Jennifer NicoleThis article examines the dynamics of governance, stakeholder collaboration, and resource allocation in developing smart regions within peripheral territories. Using the Algarve (Portugal) as a case study—a region characterized by its peripheral status and reliance on tourism—this research explores efforts to integrate technological innovations and promote economic diversification. Data were collected from document research, stakeholder surveys, and interviews, indicating challenges including fragmented governance structures, resource constraints, and limited citizen engagement in innovation ecosystems. Drawing on comparative insights from other peripheral and more advanced smart region initiatives, this study highlights the critical role of public-private partnerships, active citizen participation, and context-specific governance strategies in achieving sustainable growth. While best practices provide valuable experiences, this study emphasizes the need for tailored solutions suited to each regional socioeconomic context.
- Management accounting in the hospitality industry: a systematic literature reviewPublication . Elston, Jennifer Nicole; Coelho, Luís; Peixinho, RúbenThis master thesis reviews the existing literature in the management accounting area concerning the use of the Uniform System of Accounts for the Lodging Industry (USALI) in the hospitality industry. The methodology used in this study is the systematic literature review, allowing the identification and discussion of a relevant number of studies in this domain. The systematic revision of the 20 academic papers in the final sample reveals that the discussion in this domain relates to the structure and use of the USALI, to the connection between this method and the responsibility accounting approach, to the procedures that hotels use to calculate profitability of their products and services, to the way that indirect costs are classified in the USALI and to the advantages and disadvantages associated to the use of the USALI. This systematic review of the literature concludes that there are research opportunities in this domain that may be of interest to both academics and practitioners.