ESTM - Comunicações em conferências e congressos internacionais
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Percorrer ESTM - Comunicações em conferências e congressos internacionais por Objetivos de Desenvolvimento Sustentável (ODS) "11:Cidades e Comunidades Sustentáveis"
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- ‘Front’ And ‘Back Regions’ in Historic Housing Tourism: Spatial Segregation and Proximity in Host-Guest InteractionPublication . Braga, José Luís; Sousa, Bruno; Dionísio, MartaGoffman conceived a division of social establishments which he called region. A region for him was any place in some way limited by obstacles to perception. He distinguished two regions: ‘front’ and ‘back’. In turn, MacCannell applied Goffman’s classification to tourism. According to him, tourists show a special fascination with the ‘real lives’ of others. These ‘real lives’ can only be found in the back regions. MacCannell argued that, in the face of an influx of mass tourists, host communities seek to protect and isolate their culture by creating back regions. In these, the natives continue their significant traditions outside the eyes of tourists. Conversely, it is in the front regions that the natives perform a limited range of activities for tourist audiences. The tourism front region (or front stage) is, therefore, the place where hosts and guests meet and the tourism back region (or backstage) is the place where the hosts retreat, during the performance interval, to relax and prepare. This study aims to demonstrate the applicability of this concept to the interactions between hosts and guests that occur in Historic Housing Tourism (HHT). The results presented here emerged from a qualitative study in which 53 homeowners of HHT units were interviewed. The technique used for data collection and analysis was Grounded Theory (GT). In this study we found that, in the first phase of implantation of the HHT, which we called improvisation (1980s in most houses), the propensity for informalization was more evident. At this stage, there was a tendency to transform almost every region of the house in backstage. In the current phase of implementation of HHT, which we called the professionalization, formalization begins to acquire more and more importance. Hence, there is a tendency to erect more pronounced front regions and there is less fluidity between regions than in the improvisation phase. From the theory that we developed, using GT, two properties of HHT emerged which we named ‘segregating’ and ‘approaching’ that brought an empirical confirmation to Goffman’s theory. Spatial segregation is, thus, a means of preserving the intimacy of the HHT unit’s host family. In an interdisciplinary perspective, this study presents preliminary contributions in the management of historic housing tourism and tourism management (e.g. companies and destinations perspective).
- Profile of the Surf Tourist in Peniche in the Low SeasonPublication . Almeida, Bruno Feijó; Chagas, Laura; Pires, Ana; Pais, SóniaIn recent years, tourism has boosted local economic development, being strategic for the sustainability and dynamism of communities. This quantitative study analyzes the profile of surf tourists in Peniche in the low season, based on 202 questionnaires applied in five places frequented by surfers. The results show that most tourists are in the age groups of 25 to 30 years and 31 to 40 years, evidencing a young adult audience financially autonomous and prone to travel to surf. Most are male, have higher education and consider themselves to have a level of expertise in initial or intermediate surfing. As for nationality, tourists from Portugal stand out, followed by Germany, Greece, Italy and the United Kingdom and other mostly European countries, which reveals international diversity. The data obtained come from the preliminary phase of a study that also aims to understand the perception of tourists about the city's cultural offer.
- 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.