ESTM - Comunicações em conferências e congressos internacionais
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Browsing ESTM - Comunicações em conferências e congressos internacionais by Sustainable Development Goals (SDG) "08:Trabalho Digno e Crescimento Económico"
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- The Implementation of the Circular Economy R-Principles and Strategies: The Portuguese Hotel Industry PerspectivePublication . Costa, Berta; Rodrigues, Susana; Santos, NatáliaCircular Economy (CE) is a concept that has been gaining increasing importance in business circles and advocated by European Union, and by several governments worldwide. It is acknowledged that it has the potential to optimise resource efficiency, minimise production and consumption of greenhouse gas emissions, while simultaneously granting competitive advantage business prospects. Although it has been gaining momentum among academia, politicians, and practitioners, it is apparent some struggling when it comes to the design of a framework explaining how companies can embrace circularity and on how to adapt their business model to this new economic system. Despite its importance and applicability by the travel and tourism sector in general and the hotel industry in particular, it is insufficiently studied and examined. This empirical study investigates this concept on the Portuguese hotel industry perspective concerning the adoption of CE practices and CE R-principles through a survey instrument disseminated across the Portuguese hotel industry, with 78 valid responses. This article also introduces a new set of R-principles to the already existing ones, and contributes to the scientific research on the travel and tourism industry, and mainly to the one linked with the Portuguese hotel industry, which has been vaguely examined up to now. The results obtained indicate that these R-principles have been gaining importance, being adopted, and put into practice by the Portuguese hotel industry with special emphasis on the 3R-Principles (Reduce, Reuse, Recycle) along with Repair. Findings also indicate that some initiatives that are in line with a Circular Economy paradigm, namely recycling, reducing water and energy consumption, and cleaning management policies, towel and bed linen programmes, staff and education programmes, green products, certifications, among others, are also being considered.
- STICKY COSTS IN THE CLASSROOM: RETHINKING MANAGEMENT ACCOUNTING EDUCATION FOR REAL-WORLD FINANCIAL CHALLENGESPublication . Lucas, Ana; Azevedo, Graça; Oliveira, J; Lima Santos, LuísIn recent years, research on cost behavior in accounting has advanced significantly, particularly with the introduction of the concept of “sticky costs.” These costs exhibit asymmetry, meaning they increase more rapidly with rising activity levels than they decrease with falling activity. This phenomenon challenges cost management as it complicates earnings predictability and financial stability for organizations. While the concept has gained traction in management accounting literature, its integration into higher education curricula, specifically in degree programs in accounting and management, remains limited. This study aims to analyze the incorporation of the sticky costs concept into the curricula of management accounting courses within degrees in management and accounting at Portuguese universities. The empirical research will involve analyzing the course syllabi to assess how topics related to the asymmetrical behavior of costs are addressed, either explicitly or implicitly, and to determine how these concepts can be better integrated into academic programs to enrich student learning. The study will evaluate the extent to which new theoretical approaches to cost behavior are integrated into the curriculum, comparing them with traditional models that classify costs as either fixed or variable. Furthermore, this research will explore the pedagogical implications of teaching sticky costs within management accounting curricular units, discussing how this knowledge can improve students’ understanding of the cost dynamics within real-world organizations. The study will also assess whether properly addressing sticky costs can better prepare students to tackle the complex financial challenges faced by organizations, particularly in today’s dynamic economic environments. This study also contributes to the broader conversation around the United Nations Sustainable Development Goals (SDGs), specifically SDG 4, which aims to ensure inclusive, equitable, and quality education for all. By integrating concepts such as sticky costs into management accounting curricula, the study seeks to promote a more relevant and practical education, equipping students with a deeper understanding of the financial challenges organizations face. Furthermore, by addressing the financial sustainability of organizations, this research indirectly supports SDG 8, which aims to promote sustained, inclusive, and sustainable economic growth, as well as increased productivity and decent work. The proposed curriculum updates not only enhance the quality of education in management accounting but also reinforce the role of higher education institutions as agents of change, fostering more responsible business practices aligned with global sustainability goals. This research will contribute to improving the academic formation of future professionals in accounting and management, providing both theoretical insights and practical recommendations for curriculum design. Ultimately, it seeks to align educational practices with the evolving needs of the business world, ensuring that students are equipped with the tools necessary for navigating complex financial landscapes and contributing to sustainable economic development.
- Sustainable tourism and the circular economy: A theoretical overviewPublication . Costa, Berta; Rodrigues, Susana; Moreno, PilarThe concept of sustainable tourism has become one of the most noteworthy topics among academics and practitioners and a hallmark in tourism discourse. During the last decades, tourism has developed into one of the largest socio-economic activities, and thus driving economic growth that most supports to the countries’ GDP (Gross Domestic Product). The world economic paradigm, and consequently the tourism industry, is configured according to the linear model of production and consumption, in which goods are discarded after usage, resulting in massive waste. Furthermore, the degrading impact of tourism, along with the assumption that natural resources are abounding, and that environment has unlimited means to absorb waste, need to be addressed without delay. Considering these premises, the principle of sustainable tourism arose with the objective of minimizing the negative effects of tourism related activities. From this standpoint, circular economy emerges as a solution, as it harmonizes economic development with the sustainable use of natural resources, and also enables the tourism industry to become more sustainable. The purpose of this article is to outline the conceptual dimensions of sustainable tourism and circular economy, and also scrutinize how these two constructs have evolved over the past decades and their correlation. A broad literature review was conducted, in order to draw attention to the constituent elements brought to discussion.
- Y.S.Y.D. - You Stay You Demand: User-centered design approach for mobile hospitality applicationPublication . Esteves, Micaela; Pereira, AngelaThe evolution and widespread use of mobile technologies has boosted the hotel industry to develop applications for these devices. Several tourism applications and services for mobile devices have been developed in recent times. However, many of these services are not oriented for hotel guest, rather than these services are more focused on delivering information instead of targeting the specific needs of guests. Based on a study carried out in Portugal by the researchers, were found that the most mobile hotel applications and websites are focused on dreaming, planning and booking stages rather than in experiencing and sharing. Some of these mobile applications are reproduction of websites, which do not bring added value to the guests during their stay. Thus, it was developed the mobile hotel application, You Stay You Demand (Y.S.Y.D.), with a User-Centered Design approach that makes easier the communication between guests and hotel staff for guest satisfaction. During the study were integrated the Nielsen's heuristic evaluation with user testing to assess the usability which created a user-centered interface.