Search Results (277)

Governments worldwide are mandating e-invoicing and real-time VAT reporting, yet many cash-intensive service SMEs continue to under-report VAT, eroding fiscal revenues. This study investigates whether financial technology (FinTech) adoption can reduce this under-reporting among tourism SMEs in Greece—an economy with high seasonal spending and a persistent shadow economy. This is the first micro-level empirical study to examine how FinTech tools affect VAT compliance in this sector, offering novel insights into how technology interacts with behavioral factors to influence fiscal behavior. Drawing on the Technology Acceptance Model, deterrence theory, and behavioral tax compliance frameworks, we surveyed 214 hotels, guesthouses, and tour operators across Greece’s main tourism regions. A structured questionnaire measured five constructs: FinTech adoption, VAT compliance behavior, tax morale, perceived audit probability, and financial performance. Using Partial Least Squares Structural Equation Modeling and bootstrapped moderation–mediation analysis, we find that FinTech adoption significantly improves declared VAT, with compliance fully mediating its impact on financial outcomes. The effect is especially strong among businesses led by owners with high tax morale or strong perceptions of audit risk. These findings suggest that FinTech tools function both as efficiency enablers and behavioral nudges. The results support targeted policy actions such as subsidies for e-invoicing, tax compliance training, and transparent audit communication. By integrating technological and psychological dimensions, the study contributes new evidence to the digital fiscal governance literature and offers a practical framework for narrowing the VAT gap in tourism-driven economies. Full article

Growing awareness of sustainable development and green consumer concerns is driving the market expansion for green agriculture products. E-commerce live streaming gives rural enterprises a new channel through scenario-building and interaction, while agro-tourism integration combines resources to generate a variety of promotion scenarios. This study examines the effects of external stimuli, including social networks, resource endowment, infrastructure, and the characteristics of e-commerce streamers, on the perception, trust, perceived value, and purchase intention of green consumption. It is based on the SOR (Stimulus–Organism–Response) theoretical model and focuses on e-commerce live streaming in the agriculture-tourism integration scenario. According to a structural equation modeling (SEM) analysis of 350 consumer questionnaires, these external stimuli primarily influence purchase intention through perceived value, trust, and green consumption cognition, with resource endowment having the most significant impact. The effects of infrastructure on perceived value and streamer attractiveness on green consumption cognition are not statistically significant. This research not only broadens the use of the SOR model in the emerging field of agritourism integration but also offers rural businesses theoretical backing and useful guidance to maximize e-commerce live marketing and enhance agritourism integration. Full article

This study applied the Stimulus–Organism–Response Theory to investigate the impact of sustainable destination management on perceived luxury service quality, taking into account the mediating role of perceived environmental responsibility and the moderating effect of tourist environmental awareness. Data were obtained from 541 tourists in Northern Cyprus, and the analysis was conducted using Herman’s single-factor test in SPSS version 23 and partial least squares structural equation modeling in SmartPLS version 4.1.1.2. The study’s results revealed a significant positive influence of sustainable destination management on both perceived luxury service quality and environmental responsibility. Furthermore, the study showed a significant positive relationship between perceived environmental responsibility and perceived luxury service quality. Additionally, tourist environmental consciousness was found to be an important influencing factor in perceived luxury service quality. The mediating role of perceived environmental responsibility was revealed to be a significant partial mediator between sustainable destination management and perceived luxury service quality pathways. Although environmental awareness revealed an insignificant moderating influence on the relationship between sustainable destination management and perceived luxury service quality, it indicated a negative significant moderating influence on the relationship between perceived environmental responsibility and perceived luxury service quality. The study highlights how assessments of luxury services are contingent upon perceived environmental responsibility through sustainable destination activities. Emphasizing both academic and management perspectives, it encourages future research to explore broader psychological and contextual factors. Therefore, it underscores the strategic necessity of sustainability in enhancing the luxury tourism experience. Full article

As health and well-being become central concerns in the post-pandemic tourism landscape, health tourism is evolving to prioritize not only physical recovery but also psychological engagement and emotional value. This study explores how gamified design can enhance tourist participation and experience quality within health-related tourism contexts. By integrating theories from tourism psychology and game-based experience design, a structural equation model is proposed to examine the relationships among memorable tourism experiences, tourist motivation, game design elements, flow experience, and perceived value, and their joint influence on behavioral intention. Data collected from tourists who engaged in gamified experiences were analyzed using structural equation modeling (SEM) techniques. The results identify a dynamic “participation–immersion–value” mechanism, in which gameful design fosters flow and perceived value, thereby mediating gamification’s impact on behavioral intention. These findings offer valuable insights for health tourism developers and experience designers seeking to create emotionally engaging, motivating, and sustainable visitor experiences in the context of health and well-being. Full article

The contribution of small-scale sporting events to tourism sustainable development in local communities has been well recognized in the literature. Small-scale running events in particular are essential in the promotion of sustainable tourism in the community due to their localized impact. Although research has largely focused on the demand side—including participants, spectators, and host communities—limited attention has been given to the supply side, particularly the perspectives of sport event organizers and their role in implementing sustainable practices. This study aims to address this gap and answer key research questions that concern the factors which contribute to the success of these events in relation to their economic, social, and environmental impacts through the lens of the events’ primary decision-makers, their organizers. This study employs an exploratory research method, conducting interviews with twenty-five organizers of diverse Greek running events that represent a variety of geographical contexts and event characteristics of the country, based on their long-standing presence. Findings contribute to sustainable sport tourism literature by developing a theoretical framework which encompasses the three dimensions of sustainability, highlighting inclusivity as a key component within the social dimension. Results indicate that organizers perceive their running events as having a positive economic impact and enhancing social cohesion. They are also aware of the potential environmental impact, like trail preservation, and consequently implement responsible measures to protect the environment. Organizers share a variety of specific strategies and practical suggestions aimed at improving the sustainability of running events, such as managing waste effectively or improving accessibility for diverse participants, offering transferable insights for other event planners and local authorities. This paper showcases the key role of organizers in developing partnerships to implement effective sustainable sport event practices in the destination. Full article

Tainan’s Cigu, located on Taiwan’s southwestern coast, is a prominent aquaculture hub known for its extensive ponds, tidal flats, and lagoons. This study explored the novel integration of kayaking within aquavoltaic (APV) aquaculture ponds, creating a unique hybrid tourism landscape that merges industrial land use (aquaculture and energy production) with nature-based recreation. We investigated the relationships among facility maintenance and safety professionalism (FM), the perceived value of kayaking training (PV), and green energy and sustainable development recognition (GS) within these APV systems in Cigu, Taiwan. While integrating recreation with renewable energy and aquaculture is an emerging approach to multifunctional land use, the mechanisms influencing visitors’ sustainability perceptions remain underexplored. Using data from 613 kayaking participants and structural equation modeling, we tested a theoretical framework encompassing direct, mediated, and moderated relationships. Our findings reveal that FM significantly influences both PV (β = 0.68, p < 0.001) and GS (β = 0.29, p < 0.001). Furthermore, PV strongly affects GS (β = 0.56, p < 0.001). Importantly, PV partially mediates the relationship between FM and GS, with the indirect effect (0.38) accounting for 57% of the total effect. We also identified significant moderating effects of APV coverage, guide expertise, and operational visibility. Complementary observational data obtained with underwater cameras confirm that non-motorized kayaking causes minimal ecological disturbance to cultured species, exhibiting significantly lower behavioral impacts than motorized alternatives. These findings advance the theoretical understanding of experiential learning in novel technological landscapes and provide evidence-based guidelines for optimizing recreational integration within production environments. Full article

Light pollution, most visible in large cities through the absence of star-filled night skies, has become a growing issue of concern across many disciplines. It is not just an esthetic or astronomical problem, but a complex phenomenon with widespread effects on various sectors. The scientific literature highlights several key areas impacted either directly or indirectly by light pollution: astronomy, ecology and biodiversity, the environment and climate change, human health and well-being, the ongoing energy crisis, economy, tourism, public safety and security, and finally politics. A survey was conducted to explore two main objectives. The first was to evaluate public awareness of light pollution, particularly how individuals perceive its impact across different societal sectors. The second objective was to consult lighting experts to obtain detailed insights into how severely each sector is affected by light pollution. The data collected from both the general public and lighting experts were analyzed and compared to provide a clearer picture of light pollution’s actual consequences. This dual-perspective approach aims to identify potential gaps between public perception and expert knowledge. Understanding these gaps is essential for shaping effective awareness campaigns and informing policy decisions. Ultimately, this research serves as a foundational step toward prioritizing mitigation strategies. By aligning scientific data with social understanding, stakeholders can develop targeted interventions that reduce light pollution’s negative effects while promoting sustainable lighting practices for the future. Full article

Climate change poses a significant challenge to global tourism, influencing destination choices and traveller behaviour. This study examines the awareness of individuals regarding the impact of climate change on tourism destinations and their decision-making processes. Through a qualitative research design, semi-structured interviews were conducted and analysed in NVivo 15 to explore the extreme natural events, environmental concerns, and sustainability considerations that can shape travel preferences. Findings from the literature and 20 interviews indicate that climate change is increasingly perceived as a barrier to destination selection, with tourists prioritising safety, environmental resilience, and sustainability. Additionally, transportation choices reflect a balance between efficiency and ecological impact, with a growing inclination toward sustainable travel alternatives. This research highlights the need for policy frameworks that address climate-related risks in the tourism sector, with a focus on adaptation strategies and responsible travel practices. The study contributes to the discourse on climate change and tourism by highlighting behavioural trends and proposing measures for enhanced awareness and sustainable decision-making. Full article

This study investigates the impact of web-based augmented reality (Web AR) on destination visit intention through the lens of a stimulus–organism–response (SOR) framework, a technology acceptance model (TAM) and flow theory into an integrated theoretical framework. This study aims to address gaps in the literature by providing insights about the relevance of augmented reality to tourism marketing effectiveness. Structural equation modeling was used to test this conceptual framework using AMOS23 on quantitative data collected from questionnaires distributed locally and internationally and applied to 384 participants after going through a Web AR destination experience. The findings confirmed that Web AR stimuli (i.e., interactivity and vividness) positively impact tourists’ destination visit intention through the tourist organism in terms of perceived ease of use, perceived usefulness, perceived certainty, perceived enjoyment and perceived immersion. Therefore, the promotion of destinations through augmented reality technology contributes to the development of sustainable tourism. The findings of this study will shed light on an alternative idea for destination marketing to inspire destination management organizations (DMOs) wishing to develop a competitive edge and win within the tourism industry. The results thus contribute to the Web AR and the tourism marketing literature by providing theoretical guidance through a framework for the AR tourism experience, as well as a reference for DMOs. Full article

Pet tourism has experienced significant growth in recent years, reflecting changes in the perception of pets as family members. This research examines the factors influencing attitude, travel intention, and payment intention in pet tourism in Chile, specifically analyzing the role of emotional attachment, perceived benefits, prestige, and novelty. Using a quantitative methodology, data were collected through an online survey of pet owners in Chile. The results reveal that perceived benefits and novelty positively influence attitudes toward traveling with pets, while prestige and perceived benefits directly impact travel intention. Surprisingly, emotional attachment did not show a significant influence, which contrasts with previous studies in other cultural contexts. This research also confirms that attitude and travel intention are relevant predictors of willingness to pay more for pet-friendly tourism services. These findings contribute to the literature on pet tourism in Latin America and provide practical implications for developing tourism services tailored to the Chilean market. This study concludes that marketing strategies in the tourism sector should emphasize tangible benefits and novel elements rather than emotional aspects to attract this growing market segment. Full article

This study examines the psychological mechanisms underlying virtual reality (VR) tourism experiences through an integrated theoretical framework centered on flow experience and visit destination intention. Drawing upon flow theory, the research investigates how interactivity, perceived vividness, and telepresence influence flow experience and subsequently affect hedonic motivation and perceived visual appeal in VR tourism contexts. Using partial least squares structural equation modeling (PLS-SEM) analysis of data collected from 255 VR tourism users across major Chinese metropolitan centers, the study reveals that perceived vividness and telepresence significantly impact flow experience, while interactivity shows no significant effect. Flow experience demonstrates significant positive relationships with hedonic motivation and perceived visual appeal. Furthermore, hedonic motivation and perceived visual appeal significantly positively affect visit destination intention. The findings advance the theoretical understanding of VR tourism by illuminating the psychological pathways through which technological characteristics influence behavioral intentions. These results offer practical implications for destination marketers and VR tourism developers in designing more effective virtual experiences that enhance destination visit intentions. Full article

Tourist walkability is essential for sustainable tourism in traditional villages, where walking is often the primary mode of exploration. However, few studies have examined walkability from tourists’ perspectives, especially in village settings. This study investigates how immediate built environment perceptions, shareability (defined as the capacity of a place to encourage social media sharing), and personal attributes affect tourist walkability in traditional villages. A questionnaire survey was conducted in two traditional villages in Yongzhou, Hunan, to explore these relationships. The results reveal that the perceived quantity of traditional architecture strongly influences tourist walkability, while among built environment features, artificial features exert a greater overall impact than natural ones. Moreover, shareability plays a significant role in enhancing walkability, whereas personal attributes, though influential, have a relatively smaller effect. As the majority of survey participants were aged 18–24, these findings are particularly relevant to understanding the tourism preferences of Generation Z, a cohort with growing influence in the tourism market. These insights provide valuable guidance for designers, tourism developers, and authorities aiming to enhance walkability, promote sustainable tourism, and revitalise culturally rich traditional villages. Full article

The application of intelligent robots will change the service model of hotels. However, users’ willingness to use robots in hotels is not so strong. The research aims to identify the factors influencing potential consumers’ intention to use hotel robots. Based on the technology acceptance model and social presence theory, this study constructs a hotel robot acceptance model (HRAM), and this model includes seven variables: social presence, perceived playfulness, trust, perceived ease of use, perceived usefulness, attitude, and willingness to use hotel robots. The research involved a combination of quantitative (N = 261) and qualitative (N = 20) methods used to collect data on potential hotel customers in China, and structural equation modeling was applied for verification. The research results showed that social presence positively influences perceived playfulness, attitude, and trust, with an indirect influence on users’ behavioral intention to use hospitality robots. Perceived ease of use has a positive impact on perceived usefulness; it also positively affects users’ attitudes. Perceived playfulness, perceived usefulness, attitude, and trust positively influence consumers’ behavioral intention to use hospitality robots. This research reveals the influence of social presence, perceived playfulness, trust, perceived ease of use, perceived usefulness, and attitude on users’ willingness to use hotel robots. This research expands the technology acceptance model and its application fields so that the model can serve as a theoretical framework for studies on hotel user behaviors. The findings can provide reference and guidance for the design of hospitality robots, the innovation of hospitality service models, and the decision-making of hospitality managers. The R&D of new hotel robots can lead to higher user acceptance and expand the model applications, thus advancing the sustainable development of hotel tourism. Full article

Personalized travel experiences have become a growing priority for tourists, while the built environment increasingly shapes tourists’ behavior. However, limited research has integrated behavioral drivers with algorithmic travel route optimization, particularly in the context of Generation Z tourists. To address this gap, this study proposes a hybrid framework that combines behavioral modeling with enhanced algorithmic techniques to generate customized travel itineraries for Generation Z. A behavioral influencing factors model is first constructed based on the Theory of Planned Behavior (TPB) and Social Influence Theory (SIT), identifying media influence (MI), subjective norms (SNs), and perceived built environment (PBE) as potential determinants of travel behavioral intention (BI). A Structural Equation Model (SEM) is then applied to empirically validate the hypothesized relationships. Results reveal that all three factors have a significant and positive impact on BI (p < 0.05). Building on this behavioral mechanism, an interest-based Ant Colony Optimization (ACO) algorithm is implemented by incorporating point-of-interest (POI) preferences and distance matrices to improve personalized route generation. Comparative analysis using social media keyword data demonstrates that the proposed method outperforms conventional travel route planning approaches in terms of route relevance and overall path satisfaction. This study offers a novel integration of psychological theory and computational optimization, providing both theoretical insights and practical implications for urban tourism planning and the development of smart tourism services. Full article

This study aims to explore the factors influencing word-of-mouth (WOM) intentions among cultural tourists in Thailand’s southern border provinces. This study develops a comprehensive framework predicting WOM intentions by combining the Stimulus–Organism–Response (S-O-R) model, the theory of planned behavior (TPB), and the cognitive–affective–conative (CAC) model, given the critical role of WOM in tourism marketing. Data were collected from 386 cultural tourists through purposive sampling using a self-administered questionnaire. The study employs structural equation modeling (PLS-SEM) to investigate relationships between trust, attitude, satisfaction, and WOM intentions. The findings reveal that trust, satisfaction, and attitude significantly impact WOM intentions. Social influence strongly predicts trust, while the perceived quality of behavior influences attitude. Satisfaction is driven by perceived value, the quality of the experience, the quality of the physical environment, and tourist engagement. This study contributes to cultural tourism literature by integrating different behavioral theories to provide a robust WOM model. This study’s theoretical contributions and practical implications for scholars, policymakers, tourism marketers, and cultural site operators will be further discussed. Full article