{"status":"ok","message-type":"work","message-version":"1.0.0","message":{"indexed":{"date-parts":[[2026,2,26]],"date-time":"2026-02-26T03:03:51Z","timestamp":1772075031665,"version":"3.50.1"},"reference-count":0,"publisher":"Emerald","issue":"2","license":[{"start":{"date-parts":[[2025,7,2]],"date-time":"2025-07-02T00:00:00Z","timestamp":1751414400000},"content-version":"unspecified","delay-in-days":0,"URL":"http:\/\/creativecommons.org\/licenses\/by\/4.0"}],"content-domain":{"domain":[],"crossmark-restriction":false},"short-container-title":["Rev. contab."],"abstract":"<jats:p xml:lang=\"en\">The tourism industry is a major economic sector worldwide. This is especially so in Spain, which is a leading tourist destination. With globalisation, the sector has become highly competitive. The main aim of this study is to determine the relative efficiencies of different types of Spanish tourist accommodation establishments, taking into account their size and geographic locaton.\nIndustry efficiency was determined using Data Envelopment Analysis (DEA) and the metafrontier approach, to compare differences in efficiency according to the type of tourist accommodation. The study findings show that the Hotels category presents higher levels of efficiency than other sectors, and that campsites perform worst in this respect. In terms of company size, hotels are the most efficient form of accommodation when the company has more than ten workers. By geographic location, hotel accommodation is more efficient in sun and beach tourism-oriented regions.\nThis paper contributes to our understanding of this field by studying the efficiency of the accommodation sector, distinguishing between different types of establishment. Moreover, the study sample contains a larger number of firms than previous studies, providing a broader overview of the field. Findings could be used as a benchmarking tool by public institutions, enabling them to establish appropriate regulatory policies to achieve greater efficiency in the sector, and by company managers to compare efficiencies across types of establishment types, by size and location.<\/jats:p>\n                  <jats:p xml:lang=\"es\">La industria tur\u00edstica es uno de los principales sectores econ\u00f3micos a nivel global. Este sector resulta especialmente relevante en Espa\u00f1a, al constituir uno de los principales destinos tur\u00edsticos en el mundo. Con la globalizaci\u00f3n, el sector se ha vuelto altamente competitivo. El objetivo principal de este estudio es determinar la eficiencia relativa de los diferentes tipos de alojamiento tur\u00edstico en Espa\u00f1a, teniendo en cuenta su tama\u00f1o y su ubicaci\u00f3n geogr\u00e1fica.\nLa eficiencia del sector se ha estimado mediante la aplicaci\u00f3n del An\u00e1lisis Envolvente de Datos (DEA) y el enfoque de metafrontera, para comparar las diferencias de eficiencia seg\u00fan el tipo de establecimiento tur\u00edstico. Los resultados del estudio muestran que la categor\u00eda de hoteles presenta los mayores niveles de eficiencia en comparaci\u00f3n con el resto de tipolog\u00edas de alojamiento, y que los campings son los que obtienen los peores resultados en cuanto a la eficiencia alcanzada. Por tama\u00f1o de la empresa, los hoteles representan la forma de alojamiento m\u00e1s eficiente cuando la empresa tiene m\u00e1s de diez trabajadores, en tanto que, seg\u00fan la ubicaci\u00f3n geogr\u00e1fica, el alojamiento hotelero es el m\u00e1s eficiente en las regiones orientadas al turismo de sol y playa.\nEl presente trabajo contribuye al desarrollo del conocimiento en esta \u00e1rea de investigaci\u00f3n, mediante el an\u00e1lisis de la eficiencia del sector del alojamiento tur\u00edstico diferenciando entre los diversos tipos de establecimiento tur\u00edstico que operan en Espa\u00f1a. Adem\u00e1s, la muestra contemplada en el estudio est\u00e1 formada por un n\u00famero de empresas considerable, superior al utilizado en estudios previos, ofreciendo de este modo una perspectiva m\u00e1s amplia. Los resultados obtenidos en este trabajo presentan una gran relevancia, como herramienta de benchmarking para las instituciones p\u00fablicas, permiti\u00e9ndoles orientar pol\u00edticas regulatorias adecuadas para lograr una mayor eficiencia en el sector, as\u00ed como para los gestores de las empresas hoteleras, quienes podr\u00e1n analizar y comparar las diferencias entre la eficiencia que muestran los distintos tipos de establecimiento, teniendo en cuenta el tama\u00f1o y su ubicaci\u00f3n geogr\u00e1fica.<\/jats:p>","DOI":"10.6018\/rcsar.595591","type":"journal-article","created":{"date-parts":[[2025,9,9]],"date-time":"2025-09-09T08:23:23Z","timestamp":1757406203000},"page":"329-338","source":"Crossref","is-referenced-by-count":3,"title":["Efficiency differences in the tourist accommodation sector in Spain according to the type of establishment: a metafrontier analysis"],"prefix":"10.1108","volume":"28","author":[{"ORCID":"https:\/\/orcid.org\/0000-0002-1851-2245","authenticated-orcid":false,"given":"Mar\u00eda Pilar","family":"Ibarrondo-D\u00e1vila","sequence":"first","affiliation":[]},{"given":"Jes\u00fas","family":"Vela-Victoria","sequence":"additional","affiliation":[]},{"ORCID":"https:\/\/orcid.org\/0000-0001-9494-9417","authenticated-orcid":false,"given":"Cristina Mar\u00eda","family":"Campos-Alba","sequence":"additional","affiliation":[]},{"ORCID":"https:\/\/orcid.org\/0000-0003-3569-8261","authenticated-orcid":false,"given":"Gemma","family":"P\u00e9rez-L\u00f3pez","sequence":"additional","affiliation":[]}],"member":"140","published-online":{"date-parts":[[2025,7,2]]},"container-title":["Revista de Contabilidad"],"original-title":[],"link":[{"URL":"https:\/\/revistas.um.es\/rcsar\/article\/download\/595591\/383481","content-type":"application\/pdf","content-version":"vor","intended-application":"text-mining"},{"URL":"https:\/\/revistas.um.es\/rcsar\/article\/download\/595591\/383481","content-type":"unspecified","content-version":"vor","intended-application":"similarity-checking"}],"deposited":{"date-parts":[[2026,1,8]],"date-time":"2026-01-08T05:42:12Z","timestamp":1767850932000},"score":1,"resource":{"primary":{"URL":"https:\/\/revistas.um.es\/rcsar\/article\/view\/595591"}},"subtitle":[],"short-title":[],"issued":{"date-parts":[[2025,7,2]]},"references-count":0,"journal-issue":{"issue":"2","published-online":{"date-parts":[[2025,7,2]]}},"URL":"https:\/\/doi.org\/10.6018\/rcsar.595591","relation":{},"ISSN":["1988-4672","1138-4891"],"issn-type":[{"value":"1988-4672","type":"electronic"},{"value":"1138-4891","type":"print"}],"subject":[],"published":{"date-parts":[[2025,7,2]]}}}