José Álvarez-García

Tourism boosts the regional economy and encompasses various sectors that determine its potential, promoting economic, environmental and social development by generating the creation of small and medium-sized enterprises and employment, thus improving people’s quality of life. In this context, an analysis of the structural changes in the number of visitors to the Kuélap archaeological site in the region of Amazonas, Peru was conducted. The closure of the Kuélap Monumental Archaeological Zone was selected as the object of analysis since the Kuélap archaeological site constitutes the most prominent tourist resource in the department of Amazonas and is the main attraction for tourists to visit. This study was carried out by using an analytical and descriptive approach, with a non-experimental longitudinal and cross-sectional design. Data from the Ministry of Foreign Trade and Tourism (MINCETUR) were used, and the perspective of tourism providers by means of a survey applied to a sample of 83 entrepreneurs in Chachapoyas, Tingo and La Malca was analysed. The results show that the implementation of cable cars in Kuélap has had a positive impact of 54% on sales and employment, while the COVID-19 pandemic has had a negative impact of 81%. On the other hand, the closure of the archaeological site has had a negative impact of 52%. Any negative impact on the Kuélap archaeological site resulted in a slowdown in the regional economy. In conclusion, from the point of view of visitor records and the perspective of tourism providers regarding structural changes, social impact is reflected in different economic sectors and, therefore, in the development of the local and regional economy. It is essential to consider these aspects when making decisions and developing strategies to promote tourism in the region in order to improve the quality of life of its residents (social, economic and cultural well-being).

The Spanish Journal of Finance and Accounting (SJFA) is a leading international journal in the field of accounting and finance, which was founded in 1972 with the aim of serving as a platform for dissemination at the service of academics, researchers and accounting and business professionals. The aim of this research is to examine the development of the SJFA journal from its creation to the present day, with the purpose of identifying the journal’s trend through published articles, authors, the most productive institutions and countries, and research topics, as well as citation patterns (most cited papers and typology of citing articles). The methodology used is bibliometric analysis and the data on which the bibliometric indicators are applied are taken from the Scopus database. This study also develops a graphical mapping of the bibliometric material by using the visualisation of similarities software. These graphs represent keyword co-occurrence, citation and co-citation analysis, and Journal Co-citation Analysis. The results show a significant growth of the journal over time, both in terms of the number and diversity of documents published and citations received, which has contributed to the positive evolution in terms of its impact and visibility. It is noteworthy that the journal is becoming more geographically diverse. The main topics covered in the journal are accounting and auditing management, and performance management. Papers dealing with topics related to management accounting, auditing, and management control, together with earnings management, accounting history and accounting regulation, stand out in terms of number of papers. Both topics are mediated by the subject of corporate governance.

Debates on how growth and urbanization affect the environment have been intense, but they lack the global perspective. Therefore, this research examined those relationships, and to a greater extent other forms of global environmental degradation, such as foreign direct investment (FDI). It also explored the relationships between industrialization and technologies. The results, using Westerlund cointegration and quantile regressions over the period 1995–2017, show cointegration and regional heterogeneities in the environmental transmissions of economic development, industrialization, renewable energy, urbanization and FDI. The results show that economic development generates more environmental degradation in all quantiles at a global level, whereas urbanization and renewable energy reduce environmental degradation in all quantiles, with the highest effect being in the upper quantiles. On the other hand, industrialization affects the lower quantiles negatively and significantly but affects the upper quantiles positively. Finally, the empirical analysis supports the paradise haven or pollution halo hypothesis (PHH) for the 40th, 50th, 60th and 80th quantiles. This suggests that FDI inflows have a detrimental effect on the host country for these quantiles. Therefore, among the objectives of the policies are to give priority to more sustainable economic growth processes, which contribute to reducing environmental degradation, and furthermore to reinforce strict environmental laws on investment inflows and to build sustainable urbanization and industrialization processes for countries.