Sustainability of Spanish Tourism Start-Ups in the Face of an Economic Crisis

María Dolores García-Gallo, Félix Jiménez-Naharro, Miguel Torres-García, José Guadix-Martín and Susan L. Giesecke
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María Dolores García-Gallo: Departament of Business Organization, University of Seville, Avda. San Francisco Javier s/n, 41018 Seville, Spain
Félix Jiménez-Naharro: Departament of Financial Economics and Operations Management, University of Seville, Avda. San Francisco Javier s/n, 41018 Seville, Spain
Miguel Torres-García: Departament of Energy Engineering, University of Seville, Camino de los Descubrimientos s/n, 41092 Seville, Spain
José Guadix-Martín: School of Engineering, University of Seville, Camino de los Descubrimientos, s/n, 41092 Seville, Spain
Susan L. Giesecke: Sutardja Center for Entrepreneurship & Technology College of Engineering, Berkeley, CA 94720, USA

Sustainability, 2021, vol. 13, issue 4, 1-15

Abstract: In this research, a study is carried out on the differences between tourism start-ups in relation to intangibles, economic and financial sustainability, by region and by sector of activity, in order to determine their sustainability both in a situation of economic crisis and growth, In the study carried out in this article, the tourist startups are identified, by branch of activity (hotels, restaurants, transport and travel agencies) with identification of intangibles in their balance sheet. Once identified, a descriptive analysis of the incorporation of intangibles, economic sustainability and financial sustainability, by branch of activity and community, is developed. This analysis is completed with an analysis of variance to determine if there is a relationship between intangible and branches of tourism and region; economic sustainability and branches of tourism and region; financial sustainability and branches of tourism and region. The conclusions of the work show that parameters such as investment in intangibles, economic sustainability and financial sustainability are key variables in crisis situations such as the current one.

Keywords: entrepreneurship; intellectual property; intangible; tourism; economic sustainability; financial sustainability; COVID-19 (search for similar items in EconPapers)
JEL-codes: O13 Q Q0 Q2 Q3 Q5 Q56 (search for similar items in EconPapers)
Date: 2021
References: View references in EconPapers View complete reference list from CitEc
Citations: View citations in EconPapers (2)

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