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- Assessing ChatGPT’s answers to IPSASB’s issues: Is it useful for practitioners and educators in public accounting?Publication . Albuquerque, Fábio; Gomes dos Santos, PaulaFrom an exploratory perspective, this paper aims to assess the use of ChatGPT as an auxiliary tool for accounting professionals and educators in publicsector accounting. A quasi-experimental method and content analysis are used to accomplish this purpose. Specifically, it uses a set of questions (input) and answers (output) regarding the International Public Sector Accounting Standards (IPSAS), which are provided by the International Public Sector Accounting StandardsBoard (IPSASB) for educational purposes. As a source of comparative analysis (control element), the ChatGPT answers (output) to the same questions (inputs) are used by the tool as outputs. According to the findings, the answers were typically more negative and objective, with a greater amount of words and magnitude levels. Also, messages are primarily inserted in the Business and Finance category. The tool suggested other subjects and issues and comprehended what was proposed, along with the primary issue that underpinned the messages. Still, a few responses were either not entirely accurate or might be interpreted as vague, especially the ones labelled as subjective. Practitioners who are responsible for preparing financial statements, such as accountants and managers, may find the research’s conclusions helpful as it offers a preliminary understanding of the problems and concerns being evaluated in a particular situation as well as pertinent sources that should be considered when making decisions. It can be an additional tool in the classroom to foster critical thinking among students and open debates with the teachers’ assistance and, therefore, it can also be helpful for academic purposes.
- Higher education institutions (HEIS) as learning organizations: effects on innovation strategies and internationalizationPublication . Mucharreira, Pedro; Antunes, Marina; Texeira Justino, Maria do Rosário; Texeira Quirós, JoaquínThis research aims to study the role of Higher Education Institutions (HEIs) as learning organizations and their effects on innovation and internationalization strategies, with evidence from Portuguese HEIs. Higher Education Institutions are dynamic entities that play a critical role in knowledge creation, dissemination, and societal development. This article explores the concept of HEIs as learning organizations and investigates its impact on innovation strategies and internationalization. A learning organization culture within HEIs encompasses the characteristics of continuous learning, knowledge creation, collaboration, and adaptability. This culture supports the development and implementation of innovative practices and fosters an environment conducive to internationalization efforts. By examining the existing literature, this article elucidates the theoretical foundations and benefits of HEIs as learning organizations. It also explores the linkages between a learning organization culture and the ability of HEIs to effectively innovate and engage in internationalization activities. The insights gained from this article provide valuable guidance to HEI leaders, policymakers, and stakeholders in fostering a learning organization environment that stimulates innovation and supports internationalization in higher education. The survival of HEIs depends on how these institutions accept change, improve their practices and react to competitiveness. Nowadays, the most relevant aspects of education in higher education are translated by learning, dynamic structures, flexibility, quality, and innovation. Consequently, the higher education system will have to adapt to the continuous changes and new requirements, to achieve success and the proposed objectives. Regarding the methodology used, the data were obtained through a survey elaborated by the authors, and a structural equation model (SEM) was used to investigate the possible relationships between the different dimensions incorporated in the model. Concerning the results, this research concludes that HEIs as learning organizations have a positive influence on innovation strategies, namely, products and services innovation, and process innovation, as well as with internationalization strategies. This research is of enormous importance for the study of HEIs, considering their role in the development of any country and its impact on society as creators of knowledge and science.
- An importance–performance analysis approach to a tourism destination: the case of Lisbon metropolitan area, PortugalPublication . Costa, Maria Teresa; Calisto, Maria de Lurdes; Santos, Zelia Raposo; Severino, Filipe Segurado; Nunes, Sandra; Rosário, João Ferreira doAbstract: Pull factors, the attributes of a specific location, matter in tourism. These factors encompass the distinctive characteristics and alluring features that attract tourists to a destination, their importance and performance influencing the decision-making process and overall experience. A clear comprehension of this concept is crucial for destinations' economic vitality as they compete for tourists and strive for economic expansion and employment prospects. Indeed, an in-depth knowledge of these factors' importance and performance underscores the need for regions to adjust their approach to evolving tourist preferences. This adaptation is crucial to fostering responsible and sustainable tourism practices that safeguard cultural and natural resources. However, besides learning about the factors considered critical by tourists to visit a location, it is paramount to analyse how they evaluate the performance of each of these factors while staying there.This study focuses on the Lisbon Metropolitan Area (LMA), Portugal, and the findings will provide essential insights into destination competitiveness, sustainable tourism development, and the creation of unique travel experiences. As a destination that gained popularity, attracting tourists from all over the world, it is necessary to comprehend the specific factors that contribute to this vibrant region's allure and how it performs regarding them. The research will use the Importance-Performance Analysis to make data interpretation accessible and suggest relevant measures to improve competitiveness based on optimising the allocation of resources among the various factors/attributes analysed. The research incorporates numerous criteria categories, including historical significance, urban appeal, natural scenery, culinary experiences, cultural heritage, and aspects like streets' cleanliness, transport availability, or health emergency infrastructures.The study's conclusions will impact Lisbon region's (LMA) tourism and destination management. By understanding what factors are more important for tourists that visit the area and their evaluation of the performance of each of these factors,stakeholders can improve marketing, infrastructure, and the visitors' experience to promote sustainable development and maintain Lisbon's standing as a top tourist destination for rewarding and enlightening experiences. Relevant data is also provided to inform future tourism initiatives. This study adds to the academic discussion of location competitiveness and unique travel experiences.
- The macro context for entrepreneurship in tourism: a review of emerging trendPublication . Costa, Maria Teresa; Calisto, Maria de Lurdes; Machado, Ana Teresa; Santos, Zelia Raposo; Nunes, Sandra; Severino, Filipe SeguradoAbstract: Tourism has an enormous economic and employment potential, which, at least until 2019, encouraged many countries to develop their tourism offer and attract more tourists. Then the COVID-19 pandemic happened, and nowadays, Europe, the most important tourism destination in the world, faces a new war and refugee crisis. Tourism is an activity that propels the economy and job creation internationally; nevertheless, the activity is vulnerable to macro environment events. Both aspects are crucial issues for tourism entrepreneurs. Therefore, it is relevant to understand the emerging trends that entrepreneurs may face. Based on a systematic literature review, this paper aims to identify the major macro-environmentalfactors that impact tourism activity by answering the following research question: What contextual factors should entrepreneurs expect to impact their businesses? A systematic literature review was conducted in three steps: 1) selection of the relevant sources (on WoS and Scopus-indexed journals) using appropriate selection criteria that fitted the research questions; 2) assessment of the selected articles according to exclusion criteria to reach a final sample of articles; 3) full analysis of the base of final articles to identify emerging trends associated to relevant contextual factors. Results suggest that political-legal, technological, sociocultural, and sustainability-related factors have been the most relevant ones. This study has relevant contributions to practice since it highlights what entrepreneurs should expect from the macro environment. It also contributes to tourism literature by opening new lines of research and synthesising the trends impacting tourism activity.
- New trends on research and innovation 2025: extended abstractsPublication . Brivio, Elena di Carpegna; Alcobia, João; Ning, Jane; Cabral, Ricardo; Canarias, Vitor; Assis, João de Sousa; Moldavan, Lubov; Pimenowa, Olena; Piteira, Margarida; Ferro, Maria João; Carvalho, Ana Sofia; Bautista, Alberto Gómez; Silva, Maria Luísa; Neto, Paulo; Lins de Moraes, Michelle; Gomes, Orlando; Tomás, Bruno; Porananond, Ploykaew; Mathis, Uta; Assis, J.; Piteira, M.; Ornelas, N.EXPLORE AND MANAGE PARTNERSHIP IN THE KNOWLEDGE EXCHANGE WORLD BEHAVIORAL ECONOMICS AND MORAL EMOTIONS: THE CASE OF THE GIG ECONOMY POLLUTION OF AGRICULTURAL LANDS AND INNOVATIVE APPROACHES TO THEIR RESTORATION THE CRISIS IN FOOD MARKET AND THAILAND’S COMPETITION LAW BUSINESS PROCESS MANAGEMENT DRIVES DIGITAL TRANSFORMATION PORTUGAL’S PUBLIC SECTOR WAGE BILL EVOLUTION (1986–2023): AUSTERITY, STRUCTURAL REFORMS, AND FISCAL SUSTAINABILITY THE PRINCIPLE PAY OR CONSENT AND ITS CONSEQUENCES FOR THE CONSTITUTIONAL PROTECTION OF HUMAN PERSONALITY THE ´AHA!` MOMENT: WATCHING CREATIVITY AND THE ROLE OF OBSERVATORIES AT HIGHER EDUCATION INSTITUTIONS (HEIS) BY THE POWERHOLDERS` PERCEPTION SMART SPECIALISATION AND SUSTAINABLE INNOVATION: LESSONS FROM EREI 2030 IN THE ALENTEJO FOSTERING ENGAGEMENT IN HIGHER EDUCATION: DIGITAL STRATEGIES FOR ACTIVE LEARNING THE OFFICE OF THE SCOTTISH CHARITY REGULATOR
- Perceptions and realities of Lisbon: an examination of the image of a tourist destinationPublication . Severino, Filipe Segurado; Roque, Ana Gláucia; Cristina, Margarida; Santos, Zelia Raposo; Nunes, Sandra; Costa, TeresaAbstract Destination image is related to comprising cognitive, emotional, and conative components and includes an individual's thoughts, ideas, and perceptions of a place. Images consistently coincide with the internalisation of distinct perspectives, demonstrating that people have different perceptions of the destiny. Influences include media, authority figures, music, and movies. Although the experience may not match their initial expectations, these effects form their preconceived beliefs and expectations of a trip. Accordingly, it is important to explore the trustfulness of the positioning of tourist destinations to ascertain its alignment with the expectations of tourists. Given that, Lisbon has been regarded as one of the foremost European cities in recent years, owing to its high level of accessibility and its multifaceted sensory attributes, it was deemed pertinent to investigate the perceptions of the visitors towards the city. The present study used a mixed methods approach, incorporating a multimedia component that showcases various locations in the Lisbon region with open-ended questionnaires to gather the perspectives of the tourists and a closed-ended questionnaire that inquiries about the primary factors that attract visitors to Lisbon. This analysis employed graphical representations, including word clouds and graphics to explore the identified impressions. The research revealed a robust association between cultural, historical, and aesthetic variables and the choice of travel destination. Certain visual representations highlight the imperative of pursuing sustainable and responsible development to mitigate the potential for enduring degradation. This holds significance as certain images are linked to instances of environmental and social irresponsibility. The study also revealed that History and Heritage emerged as the most significant factors that attract individuals, followed by Cultural Attractions, Weather and Climate, Gastronomy, and Panoramic Views and Landscapes. A notable perception exists regarding the insufficiency of sustainability and eco-friendly practices, underscoring the necessity for targeted sustainability endeavours to promote responsible and sustainable development of tourism destinations. Indeed, additional research on the contrast of perception and reality at the location is needed to evaluate the picture provided to visitors. However, understanding tourist-relevant areas like Lisbon is a good foundation for advertising them, allowing various stakeholders to make authentic and valuable marketing decisions.
- Preservice Elementary Teachers' Views towards integrating comics into teachingPublication . Valente, Bianor; Torres, Joana; Faria, Cláudia; Maurício, PauloDespite the growing body of research suggesting the benefits of integrating comics into teaching practices, research on teachers' attitudes towards using comics in education is scarce. The aim of this study was to examine comic book reading habits and attitudes of preservice elementary teachers regarding the use of comics in education. The results revealed a lack of comic book reading habits: 37% indicated they have never engaged with this medium, and among those who have, the majority have not read any comic in the past year and only 16% had read science comics. Moreover, preservice teachers recognized the educational benefits of comics, such as engagement and contextualizing complex concepts, but also noted challenges like potential oversimplification and distraction for students with learning difficulties. The study highlights the need for strategies to enhance comic book reading habits and their effective integration into education.
- The role of management accounting indicators in performance assessment of Portuguese higher education institutionsPublication . Mucharreira, P. R.; Godinho Antunes, Marina; Justino, M; Texeira Quirós, JoaquínThe assessment of quality and performance in Higher Education Institutions (HEIs) is a multifaceted task, which needs a holistic approach that encompasses various dimensions. This article focuses on the role of some management accounting indicators, namely, the relevance of both financial and nonfinancial indicators when evaluating the quality and performance of HEIs. In today's era of globalization, HEIs continually grapple with ongoing challenges. Competitive landscapes are increasingly taking shape across various markets, elevating the creation of value and financial sustainability as critical objectives within their purview. HEIs performance has undergone significant transformation, given that these educational establishments are now compelled to seek alternative funding sources, aligning more closely with the characteristics of a competitive market. As such, HEIs aspiring to establish a strong presence in these markets must direct their attention toward strategic objectives that ensure financial sustainability, much like organizations in other sectors. For this purpose, HEIs must develop an in-depth understanding of their business processes, adopting a management approach that allows them to assess their quality and performance, both at the national and international levels. These institutions aim to bolster their competitiveness by implementing management strategies centered on quality and financial sustainability. These strategies incorporate performance measurement systems encompassing a wide array of financial and non-financial metrics. The literature highlights the advantages of nonfinancial performance measures, emphasizing their particular focus on long-term perspectives, which contribute to enhanced organizational performance. Such measures facilitate comprehension of the interplay between various strategic objectives, enhance communication between employee actions and defined goals, and aid in resource allocation and priority setting relative to those objectives. Regarding the methodology, the data were obtained through an online survey developed by the authors to evaluate the different dimensions of the proposed research model, using for this purpose a sample of convenience constituted by members of the management boards of Portuguese universities and polytechnics. In the treatment of quantitative data, a structural equation model (SEM) was used through the SPSS software (Statistical Package for the Social Sciences), to investigate the possible relationships between the different dimensions incorporated in the model. The main conclusions of the study, considering the conceptions of the respondents, point towards that the use of financial indicators significantly improves the financial performance of HEIs (B=0.199, p=0.006) and, on the other hand, the use of non-financial indicators significantly improves the operational (B=0.487, p <0.001), financial (B=0.265, p <0.001) and market (B=0.479, p <0.001) performance of HEIs.
- Tourists’ sustainability values and their role in co- creation processesPublication . Severino, Filipe Segurado; Costa, Teresa; Santos, Zelia Raposo; Machado, Ana Teresa; Nunes, SandraPurpose – This study examines whether tourists’ sustainability values influence their perceived value of co-creation and their intention to participate in co-creation activities. While sustainability is an increasing priority in tourism, the extent to which sustainability- conscious tourists actively engage in co-creation remains unclear. Understanding this relationship is crucial for developing tourism strategies that effectively engage tourists in co-creation while promoting sustainability-driven experiences.
- O viés discursivo sobre drogas na imprensa brasileira: A relação dependente entre repórteres e assessores de comunicação na produção de notíciasPublication . Andrade, Neide Queiroz de; Melo, Patricia Bandeira deO objetivo deste artigo é analisar a vinculação estrutural da imprensa brasileira em relação às assessorias de comunicação na cobertura sobre as drogas no Brasil. Os dados resultam de uma pesquisa que investigou as dinâmicas entre os diversos atores que afetam a construção do discurso sobre consumo e venda de substâncias entorpecentes na imprensa brasileira, com base na análise de um corpus composto por três jornais do Estado de Pernambuco: Jornal do Commercio, Folha de Pernambuco e Diario de Pernambuco. A partir dos métodos de análise do discurso e de conteúdo, constatamos que as notícias sobre drogas nestes jornais trazem como principal enfoque a dimensão de segurança pública e suas principais fontes são órgãos governamentais, nomeadamente as Polícias Militar e Civil.