Browsing by resource type "conference proceedings"
Now showing 1 - 4 of 4
Results Per Page
Sort Options
- 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.
- 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.