Beyond common method bias: How reporting sources shape structural relationships in tourism research

This study examines how reporting sources influence common method bias (CMB) and structural parameter estimation in tourism research. A sequential mixed-methods design was employed. Study 1 systematically reviewed 103 tourism and hospitality articles to identify prevailing CMB practices. Study 2 compared self-reported and peer-reported data from matched hotel employees, using an identical theoretical model grounded in Conservation of Resources Theory. The findings show that although conventional CMB diagnostics generally indicated acceptable levels of method bias, reporting sources produced systematic differences in method-related variance and in several structural relationships. The study demonstrates that the reporting source should be considered a substantive element of research design rather than merely a procedural choice. By integrating systematic evidence with empirical comparisons, the study advances methodological understanding of CMB and provides practical guidance for improving the rigor and interpretation of survey-based tourism research.