Abstract
The tourism industry is one of the most important economic sectors, not only internationally but also for the specific case of Spain, which is one of the most important tourist destinations in the world. This sector is characterized by high competitiveness among companies because of globalisation. The main aim of this work is to determine the efficiency considering different types of accommodation establishments and their relationship with its size and geographical location by Autonomous Communities. To understand better the firms’ performance, an efficiency analysis of the Spanish tourist accommodation sector is carried out using the meta-frontier approach estimated by Data Envelopment Analysis (DEA). In addition, the Kruskal Wallis test was used to test for possible differences in efficiency according to types of tourist accommodation establishments. Findings show that Hotels category shows higher levels of efficiency than others, while Campsites are lower. When the size is considered, our results show that Hotel accommodation is more suitable when the company size is over 10 employees. Regarding the location of the companies, Hotel accommodation is more efficient in sun and beach tourist-specialised regions. This analysis could be used as a benchmarking tool by national and regional public institutions to establish regulatory policies for achieving a higher efficiency for the operating enterprises, especially in the post-pandemic period. It is also useful for the company managers as this study compares the efficiency of different establishment categories considering their size and location.
Presenters
María Pilar Ibarrondo DávilaAssociate Professor, Accounting and Finance Department, University of Granada, Granada, Spain Cristina Maria Campos Alba
University of Granada Perez Lopez Gemma
Associate Professor, Accounting and Finance, University of Granada, Spain Vela Victoria Jesús
Details
Presentation Type
Paper Presentation in a Themed Session
Theme
Tourism and Leisure Industries
KEYWORDS
EFFICIENCY, TOURIST ACCOMMODATION SECTOR, DEA, META-FRONTIER ANALYSIS
