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Tourism in transition: financial sustainability as a compass for resilience

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datacite.subject.fosCiências Sociais
datacite.subject.sdg08:Trabalho Digno e Crescimento Económico
datacite.subject.sdg09:Indústria, Inovação e Infraestruturas
datacite.subject.sdg11:Cidades e Comunidades Sustentáveis
datacite.subject.sdg12:Produção e Consumo Sustentáveis
dc.contributor.authorFernandes, António B.
dc.contributor.authorFerreira, Jessica
dc.contributor.authorSeidi, Fadiba
dc.contributor.authorCardim, Sofia
dc.contributor.editor.
dc.date.accessioned2026-03-31T09:18:25Z
dc.date.available2026-03-31T09:18:25Z
dc.date.issued2025
dc.description.abstractPurpose: This study aims to analyse the economic and financial sustainability of companies in the tourism sector in Portugal, focusing on Divisions 55 - Accommodation and 56 - Food and Beverage Service Activities, based on the Return on Assets (ROA) indicator, to identify performance differences over time, by firm size and across regions. The methodological choice to use ROA is due to its robustness and the possibility of comparison in longitudinal and cross-sectional evaluations. Methodology: The analysis is based on a sample of 8,735 companies, corresponding to 113,559 observations between 2011 and 2023. The main variable used was Return on Assets (ROA). After checking for the absence of normality and homogeneity of variances, robust statistical methods were applied, namely Welch's ANOVA and the Games-Howell post hoc test using bootstrapping, in order to guarantee reliability in the inferences. Results: The results showed statistically significant differences in the economic and financial sustainability of companies over the years, between companies of different sizes and between regions. Small companies had a higher average ROA than micro, medium and large companies. Regionally, the Algarve stood out for its better performance, unlike the Autonomous Region of the Azores, which recorded the worst average ROA results. Research limitations: The analysis focused exclusively on quantitative financial performance indicators and did not include qualitative variables that could enrich the understanding of the factors that condition sustainability. Additionally, the lack of statistical normality and the heterogeneity of the sample limited the application of conventional parametric tests. Originality: The study contributes to the literature by offering a longitudinal and regional perspective on financial sustainability in the tourism sector in Portugal (Divisions 55 - Accommodation and 56 - Food and Beverage Service Activities), with a robust approach. It also emphasises the role of small businesses as vectors of resilience and the importance of defining public policies that are differentiated according to territorial context.por
dc.identifier.citationFernandes, António B.; Ferreira, Jessica; Seidi, Fadiba; Cardim, Sofia (2025). Tourism in transition: financial sustainability as a compass for resilience. In the International Conference on Tourism and Hospitality Management. p.163-165. ISBN 978-989-36197-1-1. DOI: 10.58869/ICTHM2025
dc.identifier.doi10.58869/ICTHM2025
dc.identifier.isbn978-989-36197-1-1
dc.identifier.urihttp://hdl.handle.net/10198/36415
dc.language.isoeng
dc.peerreviewedyes
dc.publisherISAG - EUROPEAN BUSINESS SCHOOL
dc.relation.hasversionhttps://iwthm25.isag.pt/en/book-of-abstracts/
dc.rights.urihttp://creativecommons.org/licenses/by/4.0/
dc.subjectFinancial sustainability
dc.subjectTourism
dc.subjectSMEs
dc.subjectROA
dc.subjectPortugal
dc.subjectRegional performance
dc.titleTourism in transition: financial sustainability as a compass for resiliencepor
dc.typeconference object
dspace.entity.typePublication
oaire.citation.endPage165
oaire.citation.startPage163
oaire.citation.titlethe International Conference on Tourism and Hospitality Management (ICTHM2025)
oaire.versionhttp://purl.org/coar/version/c_970fb48d4fbd8a85
person.familyNameFernandes
person.familyNameFerreira
person.familyNameCardim
person.givenNameAntónio B.
person.givenNameJessica
person.givenNameSofia
person.identifier.ciencia-id9215-EC79-BC43
person.identifier.ciencia-id7A15-9500-44E4
person.identifier.ciencia-id671A-C409-26B3
person.identifier.orcid0000-0002-6526-9903
person.identifier.orcid0000-0002-4141-6702
person.identifier.orcid0000-0002-7506-5111
person.identifier.ridHPG-9403-2023
person.identifier.scopus-author-id57207923346
person.identifier.scopus-author-id57204795793
person.identifier.scopus-author-id57202945821
relation.isAuthorOfPublication160f067d-4cd4-4e53-ae68-4476ede43da1
relation.isAuthorOfPublication62d87d26-8945-41ec-bc3a-cf618fd3f2fc
relation.isAuthorOfPublicationcd103df1-5eae-40c0-8560-15f035949f95
relation.isAuthorOfPublication.latestForDiscovery160f067d-4cd4-4e53-ae68-4476ede43da1

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