The sharing economy has seen a worldwide boom in recent years. In tourism, such platforms are being increasingly used; however, analysis of consumers’ behavior toward such platforms in the context of technological innovation since the COVID-19 pandemic is almost non-existent. The aim of the present research is to fill this gap by studying, with the aid of structural equations, factors that influence the attitudes and behavior of consumers of tourist services offered through sharing economy platforms. Under the impact of the adoption of new technologies, the perceived value generated by these platforms is considered in the context of the COVID-19 pandemic. Trust in tourism sharing economy platforms and their perceived value is determined by consumers’ experience of using them, the authenticity of platforms, propensity toward technological innovation, and users’ demand for novelty. Data collected from 548 respondents were modeled using structural equations in SmartPLS. Results show that experience, the authenticity of platform, openness to new things, and technological innovation are the determining factors that influence consumers’ behavior on sharing economy tourism platforms. The originality of the research consists of the implementation, in a sharing economy context, of a new construct for this sector, which can also be used in other fields, namely that of pandemic fear. Furthermore, the way in which other constructs are included in the proposed conceptual model and the links between them presents additional novelty. Given the trend of increasing demand for such platforms and tourists’ appetite for technological innovation, it will become a managerial challenge for businesses in this field to keep up with the constant evolution of cutting-edge technologies.

No abstract

Due to the rising appeal of travel, as well as the appearance of low-cost carriers that fly to both popular and exotic destinations, people nowadays tend to book their accommodation through the more convenient and flexible sharing economy platforms. The success of such platforms among consumers depends on various factors, such as satisfaction and platform credibility, and on sustainable performance among contributors, increasing their relevance and visibility. This research proposes a conceptual model for measuring the success of sharing economy platforms in tourism, based on added value, unique experience, and enhanced social interactions, together with credibility and sustainable performance. In this vein, the authors conduct an empirical investigation in an emerging market—Romania—where the development of such sharing economy platforms is still in its infancy. Data gathered by the authors by means of a self-developed questionnaire distributed to 500 respondents are modelled via structural equations with SmartPLS. The results indicate that the platform credibility and sustainable performance of sharing economy platforms are key elements in generating their success. The research adds value to the stimulus–organism–response approach, highlighting some insights from a relevant emerging market, which in the future could become a turning point for inbound and outbound tourism.

The main purpose of this article is to study the perception of undergraduate and graduate students compared to the perception of employers regarding the professional and transversal competences required for gaining access to the labor market in the accounting field. For this purpose, we have conducted a descriptive, transversal market research which focused on a target group of 140 undergraduate/graduate students studying Accounting and 220 employers. The conclusion of the research was that, in order to achieve a successful career in accounting, undergraduate/graduate students should posses a set of strong transversal competences to complement the professional competences acquired and tested throughout the undergraduate and graduate university programs. So that professional accountants can act as creators, mediators, keepers and reporters of sustainable value for the purpose of supporting the organization, the competences they partially acquired during the qualification and training activities will need to be constantly developed and improved throughout their entire career. Therefore, most of the individuals involved in our research believe that acquiring the membership of CECCAR by the Accountancy graduates can lead to a constant improvement of the competences required on the labor market and also to a successful career.

The main purpose of this article is to study the perception of undergraduate and graduate students compared to the perception of employers regarding the professional and transversal competences required for gaining access to the labor market in the accounting field. For this purpose, we have conducted a descriptive, transversal market research which focused on a target group of 140 undergraduate/graduate students studying Accounting and 220 employers. The conclusion of the research was that, in order to achieve a successful career in accounting, undergraduate/graduate students should posses a set of strong transversal competences to complement the professional competences acquired and tested throughout the undergraduate and graduate university programs. So that professional accountants can act as creators, mediators, keepers and reporters of sustainable value for the purpose of supporting the organization, the competences they partially acquired during the qualification and training activities will need to be constantly developed and improved throughout their entire career. Therefore, most of the individuals involved in our research believe that acquiring the membership of CECCAR by the Accountancy graduates can lead to a constant improvement of the competences required on the labor market and also to a successful career.