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- Organizational performance under macroeconomic pressure: an empirical analysisPublication . Godinho Antunes, Marina; Ribeiro Mucharreira, Pedro; Texeira Fernandes Justino, Maria do Rosário; Texeira Quirós, JoaquínPrevious studies have emphasized that many parents from marginalized communities experience a sense of disconnection from formal education, particularly in relation to school mathematics, which often appears abstract and unrelated to everyday experiences. This research investigates the influence of key macroeconomic variables on organizational performance, with a specific focus on small and medium-sized enterprises (SMEs), which are particularly susceptible to economic fluctuations. The study assessed the effects of four macroeconomic indicators—interest rate, inflation rate, Gross Domestic Product (GDP) growth, and investment—on the financial performance of 4,428 Portuguese SMEs over an eleven-year period. Firm performance was measured using the Return on Equity (ROE) financial indicator. A multiple linear regression model was applied to examine the relationship between ROE and the selected macroeconomic variables. The results indicated that the inflation rate and investment were statistically significant predictors of ROE. Specifically, a one-unit increase in the inflation rate was associated with an average rise of 22.303 in ROE, whereas a one-unit increase in investment corresponded to a decrease of 6.816. This reflects a positive relationship between inflation and ROE, and a negative one between investment and ROE. Interest rate and GDP growth, although included in the initial model, were ultimately excluded due to their lack of statistical significance.
- Exploring the link between quality and the bottom line: a literature reviewPublication . Texeira Fernandes Justino, Maria do Rosário; Rivera-Fernández, Gala; Godinho Antunes, Marina; Ribeiro Mucharreira, Pedro; Texeira Quirós, JoaquínEnhancing product and service quality serves as a strategic lever for businesses to strengthen or sustain their competitive position. While extensive research exists on quality management systems, the empirical evidence regarding ISO9000 certification's influence on organizational performance remains inconclusive, with studies presenting divergent findings. This paper systematically examines existing literature to investigate the complex interrelationships among quality management implementation, ISO9000 certification, associated quality costs, operational outcomes, and their collective impact on firm performance. Through this comprehensive review, we aim to provide clarity on these critical connections within the quality management domain.
- What material topics by ESG dimensions can be found within the materiality matrix from the European entities’ sustainability reports?Publication . Albuquerque, F.; Gomes dos Santos, P.; Barreiro Rodrigues, M. A.Materiality is a crucial concept in accounting and auditing, allowing the determination of relevant matters from the perspective of the entity and its stakeholders. This paper addresses an objective linked to disclosures on materiality in sustainability reporting by assessing the content of the topics underlying the materiality matrix by the environmental, social and governance (ESG) dimensions. The study adopts archival research as a method and content analysis as an investigation technique, using as a source different types of consolidated sustainability reports of the entities that make up the main indices of Euronext for 2021. The findings identify the predominance of topics related to the social dimension, with differences by country and industry. This research contributes to the literature and practice, which include standard-setting bodies, regulators, auditors, and stakeholders of sustainability reporting. Such contributions are identified by a novelty analysis regarding the content of the materiality matrix, and by proposing future avenues regarding the disclosure of materiality within a relevant source of entities’ reporting.
- Exploring ChatGPT’s capabilities in solving accounting standards problems: the case of IAS 37Publication . Albuquerque, F.; Gomes dos Santos, P.Using a quasi-experimental method and content analysis as a technique, this study tests ChatGPT, in its version 4, by assessing its textual characteristics and overall understanding regarding the recognition criteria of provisions under International Accounting Standards (IAS) 37, as issued by the International Accounting Standards Board (IASB). For this purpose, it uses a set of questions (input) from the IASB’s illustrative examples to compare the answers (output) from IASB and ChatGPT in two distinct strategies: with and without prompting. The findings indicate that ChatGPT’s answers are wordier, have higher magnitude levels, and are more predominantly inserted in Business and Finance. The no-prompting strategy is globally more negative and subjective, while the prompting one improves the answers’ focus and readability, also presenting more diverse tones in its textual characteristics, similar to what was found in the IASB’s answers. However, some answers were not globally accurate in both strategies. These findings provide insights into how ChatGPT, as one of the most disseminated artificial intelligence tools, can be used by accounting professionals and educators, being aware of the potential risks and benefits from both strategies underlying this experiment. Then, by considering those aspects, practitioners, including accountants and managers, but also investors can use it to understand the matters and issues under assessment in a given situation, as well as the sources to consider when preparing financial statements or making a decision. Academics can also use it to open up discussions and promote students’ critical thinking skills in a classroom environment.
- Conservatism as a cultural accounting value: An empirical study from the perspective of chartered accountants and auditors in MozambiquePublication . Langa, E.; Albuquerque, F.The study aims to evaluate the potential influence of the cultural value of conservatism on the professional judgment of accountants and certified auditors of Mozambique, from the interpretation and application of the concepts underlying the International Accounting Standard (IAS) 37 of the International Accounting Standard Board (IASB). The study is supported by data from a questionnaire disseminated between July 2020 and February 2021. The answers of a sample of 364 professionals are analyzed. The McNemar and Chi-Square tests were used to analyze the results. The results allowed identifying the conservatism through the existence of significant differences in the interpretation and application of the concepts of assets and liabilities. Therefore, the study reasonably confirms the classification attributed by Gray (1988) to african countries where Mozambique is located. These results remained stable even after the analysis due to different demographic variables. Studies of this nature are not known in Portuguese-speaking African countries, where empirical research on the subject is still incipient.
- Are the separate financial accounts also relevant? Assessing those accounts reported by listed European entitiesPublication . Ribeiro, M. C.; Albuquerque, F.; Gomes dos Santos, P.The International Accounting Standard (IAS) 27 should be used in the preparation of separate financial statements (SFS) for entities with securities traded on regulated markets within the European Union (EU) that adopt International Financial Reporting Standards (IFRS). This research aims to assess the value relevance of SFS. Additionally, it also analyses the value relevance of the interests under IAS 27 reported therein. It uses documental analysis as a technique and archival research as a method, with entities from the major indices of EU countries as a research sample. Linear regression models are used for data analysis. The findings indicate that both the SFS and those interests influence the entities’ share prices. As far as the authors’ knowledge, this research solves a gap in the literature by assessing the value relevance of interests reported in the SFS and the SFS itself, which have not been reaching the same attention by researchers compared to studies with similar purposes but focusing on the consolidated financial statements. As a contribution, this study can benefit standard-setter bodies and local regulators in understanding the usefulness of SFS for stakeholders’ decision-making by stressing the relevance of those accounts, and the material items reported therein.
- A systematic literature review on the role played by sustainability matters in the educational environmentPublication . Albuquerque, F.; Gomes dos Santos, PGiven the recent developments in sustainability reporting frameworks, this paper aims to systematically review the research on sustainability matters concerning its implementation in the educational area within the accounting-related courses or higher education institutions overall from a more comprehensive scope of analysis. For this purpose, a systematic literature review combined with a bibliometric analysis was applied, using the Scopus database to collect the papers published in this century (since 2000 onwards). The final sample is comprised of 56 papers, covering different clusters of analysis. The findings indicate an increase in sustainability publications, which aligns with the growing relevance of such issues worldwide. In recent years, studies with practical applications and a more diverse set of methodologies have increased instead of the initial focus on theoretical essays and analyses. Nevertheless, there are still some gaps that can serve as avenues for future research, regarding, for instance, the papers’ geographical scope, thematic area and methodologies proposed. This study expands to further topics not found in the literature such as what the classical social science theories have been proposed for evaluation, and the main results/ conclusions the studies have reached. Finally, it suggests avenues for future research from the identified gaps and then contributes to the literature.
- A Cultural Approach to Oral Communication Apprehension by Accounting Students in Brazil and PortugalPublication . Albuquerque, F; Silva, B.; Silva, D.
- Os fatores explicativos da eficácia da análise da informação não financeira nos diferentes níveis de complexidade da tarefaPublication . Martins, A.; Barreiro, M.; Albuquerque, F.; GCGCom o aumento da perceção de que a informação constante nos tradicionais relatos financeiros não satisfaz as necessidades dos stakeholders, tem-se verificado a generalização de relatos incidentes sobre a informação não financeira. Neste estudo, procura-se analisar os determinantes da eficácia da análise da informação não financeira para os diferentes níveis de complexidade da tarefa envolvida. As características demográficas, o tempo de interpretação da informação (eficiência) e os diferentes formatos de apresentação foram considerados como fatores com potencial influência sobre a eficácia da análise. O experimento iniciou-se pela seleção de excertos de informação não financeira extraídos de um relato integrado com diferentes níveis de complexidade da informação e da pergunta, os quais, combinados, conduzem a diferentes níveis de complexidade da tarefa. Duas formas de apresentação foram propostas, uma das quais com maior recurso a gráficos e outra com maior recurso a tabelas. A partir destes dois conjuntos de informação, dois questionários, contendo idênticas questões, foram desenvolvidos e propostos a estudantes de mestrado das ciências empresariais em Portugal. Os dados recolhidos foram analisados a partir de modelos de regressão linear, complementados por técnicas de análise descritivas e testes não paramétricos bivariados. Os resultados obtidos demonstraram, a partir da recolha de 170 respostas de estudantes da área das ciências empresariais, que o recurso às tabelas conduziu a uma resposta mais rápida ao questionário. O formato de apresentação não representou um benefício claro na eficácia da análise, sendo o tempo a variável mais significativa e consistente na explicação da eficácia da análise para os diferentes níveis de complexidade da tarefa. O estudo pretende contribuir para a literatura ao fornecer evidência empírica dos fatores que potencialmente influenciam a tomada de decisão dos utilizadores com base na informação não financeira, considerando, nesse contexto, os efeitos do formato de apresentação e da complexidade da tarefa.
- Improving organizational commitment among healthcare employees in Angola: the role of psychological capital and perceived transformational leadershipPublication . Geremias, Rosa Lutete; Lopes, Miguel Pereira; Sotomayor, Ana MariaWhile previous studies conducted in sub-Saharan African countries have focused on verifying standards of clinical care and assessing challenges faced by healthcare professionals, the present study fills a gap in the literature in that it explores the factors that may drive the organizational commitment of healthcare professionals in Angola. This study aimed to analyze the relationship between psychological capital and organizational commitment through perceived transformational leadership. Therefore, using the quantitative methodology, a self-report questionnaire was applied to 342 healthcare professionals (174 male, 168 female) from different public and private hospitals located in three large cities in Angola. The results confirmed that psychological capital is positively related to affective commitment and that perceived transformational leadership is a mediating variable of this relationship. Therefore, this study highlights the role of psychological capital and perceived transformational leadership in improving affective commitment in challenging environments.