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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.
- 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.
- De facto or de jure harmonisation: how much dis(harmonised) are the entities in an IFRS environment?Publication . Albuquerque, Fábio; Santos, PaulaThis paper uses exploratory analysis to seek evidence of accounting practices in a harmonized environment that mitigates the comparability of financial reporting by selecting an exemplary topic from different cases. The topics include the treatment given by entities to those cases not prescribed in the standards, but traditionally used by entities, cases prescribed by standards, but in a way that is not specific or clear enough, and, finally, cases where standards allow alternative accounting treatments. The consolidated reports and accounts of the entities included in the main Euronext Lisbon index for the years 2019 and 2020 were assessed. It was found that the accounting practices adopted by the entities are diverse, with different implications within the options that are reflected in the recognition and presentation of expenses and incomes. This type of research allows broadening the discussion around the implementation of effective measures to reduce the subjectivity associated with the adoption and application of standards to reach higher levels of de facto harmonisation or convergence. It is expected that the proposed analysis can contribute to drawing the attention of standard-setters and regulators of financial reporting to the potential constraints associated with the high flexibility of, or gaps in, International Financial Reporting Standards.
- Seasonal deviations in tourist accommodation establishments in Romania and Portugal - a quantitative analysisPublication . Enache, Calcedonia; Mucharreira, Pedro Ribeiro; Antunes, Marina GodinhoThis article aims to characterize the hotel industry in Romania and Portugal. For this purpose, the authors use a set of statistical indicators, also applying the Buys Ballot model. The results show that, between 2015 and 2020, in Romania and Portugal, in the months of June, July, August, September and October the seasonal factor deflected the number of nights spent by domestic tourists over the trend line. Thus, the seasonal factors varied between 0.065 and 0.454 in Romania and between 0.02 and 0.388 in Portugal. It should be mentioned that, in the period 2015-2019, on average, the share of domestic tourists’ overnight stays reached 29.2 percent in Portugal and 79.3 percent in Romania of the total overnight stays, the first country being mainly focused on non-residents tourists originated from EU Member States. Moreover, the GDP per capita at constant 2010 prices stood at EUR 17,628 in Portugal, 2.1 times higher than in Romania. In this context, in the case of hotels and similar accommodation, the turnover had an annual variation rate of 10.8 percent in Romania, compared to 11.6 percent in Portugal. Instead, in 2020, due to the COVID-19 pandemic, in Portugal and Romania, domestic tourists held 52.0 percent and 91.8 percent respectively of nights spent in hotels and similar accommodation. These results may allow better decision-making by hotel managers in Portugal and Romania, particularly in this post-pandemic period in which it is necessary to relaunch the strong dynamism that characterized the sector.
- Educational policies and students learning in Portuguese educational systemPublication . Mucharreira, Pedro Ribeiro; Antunes, Marina Godinho; Cabrito, Belmiro; Cerdeira, LuísaThis research aims to study the role that some variables might have for the improvement of student learning. The following variables were considered for the research, namely, students’ engagement, school educational projects and some educational policies, such as the national curriculum, a class-size reduction or the commitment to continuous teacher training, trying to understand the role that they might have in the improvement of learning and personal and social skills of the students in the Portuguese educational system. This presentation is part of a larger research that is still under development and presents some results from a research model proposed by the authors. Regarding the methodology, the research is qualitative, in the line of an interpretative paradigm, although using quantitative techniques of data collection and analysis. 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 1,320 teachers and school directors of non-higher education, public and private, from the first cycle to the high school, of the Portuguese territory. The email addresses were obtained from the official database available on the “Portal of Schools”. 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 students' school improvement was significantly influenced by the students' study methods and it is also possible to underline the relevance of school educational projects and school-based teacher training. The results of this research will contribute to the definition of new educational policies by identifying the main variables that might contribute to the students’ learning.
- The role of personality traits of managers on the performance outcomes of higher education institutions (HEIs)Publication . Mucharreira, Pedro Ribeiro; Antunes, Marina Godinho; Texeira Fernandes Justino, Maria Do Rosário; Texeira Quirós, JoaquínThis research aims to study the role that managers' personality traits have in the decision-making process and their relationship on the performance outcomes of Portuguese higher education institutions (HEIs), through a literature review that supports the presentation of a research model proposed by the authors. Nowadays, companies and their managers are increasingly pressured to achieve certain goals and levels of performance to ensure the financial sustainability of their institutions and to remain competitive in the markets. Sometimes these goals are somewhat ambitious and difficult to achieve, which means that decision-makers must have certain personality traits to show resistance and resilience in dealing with obstacles and strengthen their capacity to solve problems in the adversities that arise in the day to day business. This research proposal assumes that the personality traits of managers, namely extroversion, pleasantness, neuroticism, conscientiousness, and openness to experience, will have a relevant impact on decision making, which will be reflected in organizational performance. On the other hand, also the emotional adjustment, that is, the emotional states that the managers might develop, in relation to stress, anxiety, and depression, defined by personality traits, can also influence the way they deal with situations for decision making, also affecting institutional performance. In organizations, people experience a wide range of affective states, and this applies also to managers [1]. In several academic researches, personality traits have become a topic of great interest, especially when analyzing the relationships between the characteristics of managers and their behavior and attitudes in a professional environment. This research is justified concerning the perspective of personality traits and emotional states of managers and how these dynamics might have an influence on making decisions and their attitudes and, consequently, what kind of relationship can we find between this psychology perspective and organizational performance of HEIs. Regarding the methodology, the data will be obtained through the application of a questionnaire prepared by the authors, to evaluate the different dimensions of the proposed research model. The research will consist of the answers given by members of the management boards of Portuguese universities and polytechnics. In the treatment of quantitative data, the use of the structural equations model (SEM) is considered, to investigate the possible relationships between the different dimensions incorporated in the model. Concerning the discussion of results, it is intended to characterize the effects of personality traits of educational managers and their emotional adjustment in higher education institutions in Portugal, seeking to understand their role and possible relations with the financial sustainability and other performance outcomes of these institutions.
- Personality traits and organizational performance of Portuguese higher education institutionsPublication . Mucharreira, Pedro Ribeiro; Godinho Antunes, Marina; Texeira Fernandes Justino, Maria Do Rosário; Texeira Quirós, JoaquínThis research aims to study the role that managers' personality traits have in the decision making process and their relationship on the performance outcomes of Portuguese higher education institutions (HEIs), through a literature review that supports the presentation of a research model proposed by the authors. Nowadays, organizations in general and their managers are increasingly pressured to achieve certain goals and levels of performance to ensure the financial sustainability of their institutions and to remain competitive in the markets. Sometimes these goals are somewhat ambitious and difficult to achieve, which means that decision-makers must have certain personality traits to show resistance and resilience in dealing with obstacles and strengthen their capacity to solve problems in the adversities that arise in the day to day business. This research proposal assumes that the personality traits of managers, namely extroversion, pleasantness, neuroticism, conscientiousness, and openness to experience, will have a relevant impact on decision making, which will be reflected in organizational performance. With regard to the analysis of organizational performance, although assuming other indicators, particular emphasis will be placed on indicators related to teacher training and their research activities. The literature on personality traits is broad, focusing particularly on the analysis of the relationships between the characteristics of managers and their attitudes and behaviors in a professional context. In methodological terms, a qualitative study is expected to be carried out, using quantitative techniques. The data related to personality traits and leadership styles will be obtained through the application of a questionnaire prepared by the authors, in order to assess the different dimensions of the proposed conceptual model. Regarding the organizational performance indicators of HEIs, these will be obtained using a database of a research project developed by the authors. The sample will be for convenience, composed of elements of the executive boards of Portuguese universities and polytechnic institutes, from the public and private sector. In the treatment of quantitative data, the use of the structural equations model (SEM) is considered, to investigate the possible relationships between the different dimensions incorporated in the model.
- Personality traits and organizational performance of Portuguese higher education institutionsPublication . Mucharreira, Pedro Ribeiro; Antunes, Marina Godinho; Texeira Fernandes Justino, Maria Do Rosário; Texeira Quirós, JoaquínThis research aims to study the role that managers’ personality traits have in the decision-making proccess and their relationship on the performance outcomes of Portuguese higher education institutions (HEIs), through a literature review that supports the presentation of a research model proposed by the authors. Nowadays, organizations in general and their managers are increasingly pressured to achieve certain goals and levels of performance to ensure the financial sustainability of their institutions and to remain competitive in the markets. Sometimes these goals are somewhat ambitious and difficult to achieve, which means that decision-makers must have certain personality traits to show resistance and resilience in dealing with obstacles and strengthen their capacity to solve problems in the adversities that arise in the day to day business. This research proposal assumes that the personality traits of managers, namely extroversion, pleasantness, neuroticism, conscientiousness, and openness to experience, will have a relevant impact on decision making, which will be reflected in organizational performance. The literature on personality traits is broad, focusing particularly on the analysis of the relationships between the characteristics of managers and their attitudes and behaviors in a professional context. In methodological terms, a qualitative study is expected to be carried out, using uantitative techniques. The data related to personality traits and leadership styles will be obtained through the application of a questionnaire prepared by the authors, in order to assess the different dimensions of the proposed conceptual model. Regarding the organizational performance indicators of HEIs, these will be obtained using a database of a research project developed by the authors. The sample will be for convenience, composed of elements of the executive boards of Portuguese universities and polytechnic institutes, from the public and private sector. In the treatment of quantitative data, the use of the structural equations model (SEM) is considered, to investigate the possible relationships between the different dimensions incorporated in the model.
- The role of personality traits of managers in leadership styles adoption, innovative strategies and organizational performancePublication . Godinho Antunes, Marina; Mucharreira, Pedro Ribeiro; Texeira Fernandes Justino, Maria Do Rosário; Texeira Quirós, JoaquínNowadays, companies and their managers are increasingly pressured to achieve certain results and levels of performance in order to ensure the financial sustainability of their companies and to remain competitive in the markets. Sometimes these goals are somewhat ambitious and difficult to achieve, which means that decision-makers must have certain personality traits in order to show resistance in dealing with obstacles and strengthen their capacity to solve problems. This research proposal assumes that the personality traits of managers, namely extroversion, pleasantness, neuroticism, conscientiousness, and openness to experience, will have a relevant impact on decision making, which will be reflected in the company's performance. In another perspective, this research proposal also aims to analyze what characteristics of managers are underlying to the organizational behavior. More attention has been given to the study of managers' behaviors and how their attitudes and decision-making can define the achievement of the strategic objectives of organizations. Following this point of view, this research proposal links two scientific areas, namely Management and Psychology, and presents itself as an extremely innovative approach, providing a new line of research that is expected to be extremely useful for the knowledge of the performance of companies and the decision-making process. Regarding the methodology, the data will be collected through the application of a questionnaire to evaluate the different dimensions of the proposed conceptual model. In the treatment of quantitative data, a structural equations model will be used, to investigate the possible relations between the different dimensions incorporated in the model.