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- The relevance of financial and non-financial indicators to assess quality and performance of Higher Education Institutions (HEI)Publication . Antunes, Marina Godinho; Mucharreira, Pedro Ribeiro; Texeira Fernandes Justino, Maria Do Rosário; Texeira Quirós, JoaquínIn today's era of globalization, higher education institutions (HEIs) face constant challenges. More and more competitive environments are emerging in the various markets and one of the main objectives that has assumed relevance in the scope of their activities is the creation of value for the institutions and their financial sustainability. HEIs performance has been changed significantly, once these educational institutions are now forced to look for new sources of funding, assuming more and more the characteristics of a competitive market. In this way, HEIs that want to assert themselves in the markets should focus on strategic objectives that ensure financial sustainability like any other organizations in other sectors. For this purpose, it will be necessary to know their business processes very well, adopting a management approach that allows them to evaluate their quality and performance, both in national and international markets. The institutions seek to improve their competitiveness by implementing management strategies oriented towards quality and financial sustainability, using performance measurement systems that include a wide variety of financial and non-financial measures [1]. The advantages of non-financial performance measures have been cited in the literature [2-4], highlighting that these measures focus particularly on a long-term perspective, leading to better organizational performance. These measures enable managers to better understand the relationships between the various strategic objectives, facilitate communication between employees' actions and defined goals, and assist in the allocation of resources and the definition of priorities, considering those strategic objectives. In this context, it is extremely important to identify performance indicators, both financial and non-financial, which allow the evaluation of HEIs in terms of quality and performance. Measuring the performance of organizational goals is a key issue in the management of HEIs because without these measurement systems, organizations will not be able to efficiently and effectively deal with the uncertainty related to the contexts in which they are inserted [5]. Following this evidence, this communication proposes a research model defined in two distinct stages. In the first stage, it is intended to define the financial and non-financial indicators considered most relevant in the evaluation of the quality and performance of HEIs. Consequently, this research proposal intends to develop a model of analysis of cause and effect relationship between these indicators and the referred dimensions. Regarding the methodology, the data will be obtained through the application of a questionnaire to evaluate the different dimensions of the proposed conceptual model. The sample will consist of about 200 emails from members of the management boards of Portuguese universities and polytechnics. In the treatment of quantitative data, a model of structural equations (SEM) will be used, to investigate the possible relations between the different dimensions incorporated in the model. In terms of discussion of results, it is intended to characterize the relevance of financial and non-financial indicators, seeking to understand their role and possible relations with the quality and performance of these institutions.
- A importância do turismo no desempenho financeiro das empresas hoteleiras – proposta de um modelo de investigaçãoPublication . Antunes, Marina Godinho; Mucharreira, Pedro Ribeiro; Abranja, NunoO presente artigo pretende apresentar uma proposta de modelo de investigação que possa contribuir para o reforço da compreensão de como algumas variáveis relativas à atividade turística poderão influenciar o desempenho financeiro das empresas hoteleiras em Portugal. O estudo, ainda em desenvolvimento, pretende em concreto aferir os impactos no endividamento das empresas que atuam nesta área específica da atividade turística. O setor do turismo, e em particular a hotelaria, contribuem de forma expressiva para o desenvolvimento da Economia de Portugal, uma vez que apresentam um peso determinante na balança de pagamentos nacional. Este artigo pretende, desta forma, fornecer uma visão do impacto económico do alojamento turístico na economia em geral e no turismo em particular, nos anos mais recentes no nosso país, apresentando dados e contextos quantitativos e qualitativos que fundamentam o desenvolvimento e impacto na atividade turística. A nível metodológico, foram tidas em conta as informações financeiras de 275 empresas hoteleiras disponibilizadas na base de dados SABI (Sistema de Análisis de Balances Ibéricos). Posteriormente, o tratamento dos dados foi realizado através do software SPSS (Statistical Package for the Social Sciences), tendo em vista a resposta às hipóteses de investigação agora apresentadas.