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- The Impact of Artificial Intelligence on Accounting—The View of Certified AccountantsPublication . Grácio, Leonor; Eugénio, Teresa; Azevedo, GraçaIn recent years, artificial intelligence (AI) has taken on an important role in various daily tasks. This is a transformative technology that is impacting several areas, one of which is accounting. The daily tasks of Certified Accountants (CAs) are increasingly being automated using machines. This scenario is evolving and transforming before the eyes of accounting professionals, which requires a high level of adaptability, as well as the new skills needed to perform the profession. The research conducted consists of a quantitative study and its general objective is to analyze the opinion of CAs on the impact that AI may have on their profession. The quantitative analysis of this work is supported by a survey addressed to CAs, which was subsequently analyzed using SPSS software. The main conclusions of this study are that CAs predict that AI will have an impact on accounting and expect the impact of this technology to be significant, but they do not agree that it will replace the profession of CA. There is also willingness on the part of the CAs for there to be collaboration between accounting professionals and AI in the future. This collaboration will bring together accounting professionals and AI, which will make it possible to get the best out of each other.
- Application of Renewable Energy—The Case of San Tomé IslandPublication . Ceita, Ludcelma de; Manso, Ricardo; Eugénio, TeresaIn the current context, the energy sector is one of the most important strategic points for the economic transformation of any society. Access to energy is a universal human right and a concern of the state. Whatever national development strategy is defined or implemented, it will always require measures to promote access to energy for all. Although the strong growth of renewable energies worldwide is evident, there are still few studies on their applicability in developing countries. The aim of this study is to contribute to energy sustainability in an emerging country where renewable energies have been little analysed and developed. The country analysed is São Tomé and Príncipe (STP). This paper develops a study on the application of renewable energy, energy sustainability, and clean electricity generation as challenges of the present and ways forward. Aware of the potential of natural resources on the islands of São Tomé and Príncipe, the study follows the following methodology: first phase: a preliminary study to describe the current energy situation on the island; second phase: presentation of a simulation on the use of available resources that has a direct impact on minimising the consumption of fossil fuels on the islands and on the country’s dependence on foreign fuel imports. As a result, the following proposal is made: Utilisation of photovoltaic solar energy with the help of agro-voltaic systems and floating panels, a biomass plant and a transition to electromobility with the help of electric vehicles as energy storage and means of transport.
- Circular Economy and Sustainability: What Are They Saying About It? – A Literature ReviewPublication . Costa, Berta; Rodrigues, SusanaCircular economy (CE) and sustainability are two interrelated con- cepts that are increasingly gaining attention in the fields of business, economics, and environmental studies. Although both concepts share similarities as they both aim to reduce the negative impact of human activities on the environment and promote sustainable development, they have predominantly been addressed sep- arately as two independent areas of knowledge, and continue to be ambiguous. Their relationship in literature has not been clarified, which may be obfuscating their overall usage. The aim of this article is to clarify the concepts of circular economy and sustainability, to examine how these two constructs have evolved in the last decades, and to identify their similarities and differences. In this regard a specific literature review was performed. For this purpose, 48 publications were identified, and a content analysis was conducted. Based on the aforementioned literature review, key findings relatively to circular economy and sustainability are presented.
- Host-guest interactions as a key to enhancing tourists WOM communication about Mediterranean destinationsPublication . Gomes, Dora; Kastenholz, Elisabeth; Ferreira, Alcina GasparHost communities play diverse roles in tourism, from suppliers to ‘place ambassadors’, enriching the visitor experience with their local knowledge and hospitality. While recognising these advantages, gaps in understanding the overall impact of positive host-guest interactions on destination success, through word-of-mouth (WOM), persist. This research studies the dynamics in resident-tourist interactions by examining how the social environment (reflected in residents’ friendliness) and emotional solidarity (sense of being welcome, emotional closeness, and sympathetic understanding), augment tourists' likelihood to share positive WOM, thus enhancing destination management strategies. This may be one of the first studies focused on WOM as an outcome of host-guest interactions, where recommendations on this specific area are given, to the Mediterranean region. An online survey was conducted among Portuguese who reported holidays in the Mediterranean region. Data was analysed using multiple linear regression modelling. Findings indicate that the perceived social environment, sense of being welcome, and sympathetic understanding on behalf of residents significantly and positively influence tourists’ WOM about the Mediterranean region. These results reinforce the importance of involving residents in destination management. First, as key points of contact with tourists, fostering positive interactions and promoting the destination through subsequent WOM. Additionally, residents' involvement in destination management allows them to control their interaction purposes, minimising negative impacts and strengthening their commitment to the destination. Effective tourism strategies should prioritise host-guest interaction, which could be central to the community-led tourism concept, benefiting both tourists and residents alike.
- The Role of Host-Guest Interactions in Remote Work-Driven Tourism DevelopmentPublication . Gomes, Dora; Kastenholz, Elisabeth; Ferreira, Alcina Gaspar; Almeida, JoãoDigital nomadism, characterised by location-independent work and enabled by digital technologies, represents a promising path for destinations seeking to revitalise their economies and attract new residents, associated to their quality of life, welcoming communities and interesting leisure and tourism proposals. This study examines the interplay between digital nomads and local communities by examining host-guest interactions, their influence on perceived quality of life, and the evolving attitudes of residents towards tourism development. In-depth interviews with residents from a low-population density rural area and representatives from the local Destination Management Organization (DMO) were conducted. The findings from this case study provide valuable insights into how rural communities can manage and benefit from the growing trend of ‘remote working tourism', while also addressing potential challenges related to cultural integration, economic disparities, and community cohesion.
- Tourist Preferences in Latin AmericaPublication . Santos, Eleonora; Carvalho, Milena; Martins, Susana; Carvalho, Ana Branca; Castro, Maria João; Mesquita, Anabela; Silva, PaulinoIn today's era of digital transformation, understanding tourism preferences is crucial for enhancing the travel experience. The way travelers get, analyze, and apply information to plan their trips has been completely transformed by information and communication technologies (ICTs). Features like accessibility, attractions , amenities, and prices influence travelers' choice regarding their destination and according to the Information Search Theory, travelers look up a lot of information in order to lower uncertainty and improve the quality of their decisions. This study examines the intricate interplay of factors influencing tourist preferences in Latin America, focusing on the role of hotel ratings, location, attractions, and accessibility. Drawing on regression analysis of data from Booking.com across six Latin American countries , including Mexico, Peru, Argentina, Chile, Colombia, and Brazil, the research identifies distinct tourist profiles and their preferences. Novel findings include a preference for lower-rated hotels among certain segments, a trade-off between accessibility and destination characteristics, and a prioritization of accessibility over the diversity of attractions for some travelers. These insights have significant implications for tourism management, suggesting targeted marketing strategies, product development initiatives, infrastructure investments, and collaborative partnerships to enhance the overall visitor experience and promote sustainable tourism development in the region.
- The Influence of Business Cycles on Corporate Performance: Evidence from Outdoor TourismPublication . Santos, Eleonora; Abreu, António; Pinto, Agostinho Sousa; Carvalho, Milena; Martins, SusanaTourism contributes substantially to economies and employment opportunities. In recent years, sustainable tourism has gained prominence, seeking to harmonize economic growth with environmental preservation and social equity. This concept revolves around minimizing tourism’s environmental impact while maximizing local community benefits. Consequently, assessing the economic sustainability of tourism firms becomes imperative for destinations aspiring to cultivate sustainable tourism practices, particularly in nature-based, cultural, and nautical activities. This study delves into the economic sustainability of outdoor tourism firms in Portugal, encompassing nature-based, cultural, and nautical activities, from 2013 to 2022 across diverse business cycles. Utilizing data from the National Tourism Registry and the SABI database, we scrutinize profitability and financial structures. Our findings underscore essential insights. Nature/adventure firms struggle to maintain consistent positive returns on assets, while cultural and nautical firms exhibit variable profitability linked to economic conditions. Nature/adventure firms display relatively strong current liquidity, hinting at potential financial resilience during economic downturns. Cultural firms consistently exhibit higher financial autonomy, indicative of distinct financial management practices. Debt ratios vary significantly among firms, reflecting diverse financing strategies and risk profiles. These findings hold implications for outdoor tourism sector managers and policymakers. Managers must prioritize risk management, financial strategies, and financing approaches to bolster financial resilience and long-term sustainability. Policymakers can offer targeted support and incentives to mitigate the adverse effects of business cycles, safeguarding the sector’s enduring viability.
- The Use of Social Networks as a Strategic Tool: The Case of Cuca Monga Discos and Its Presence on TikTokPublication . Lobo, Rafaela; Martins, Susana; Carvalho, Milena; Abreu, António; Castro, Maria João; Santos, Eleonora; Branca, AnaThe increased presence of brands and organizations on digital social networks has led to the need to understand and characterize their strategies and engagement with the public. The present study is an exploratory-descriptive investigation based on a literature review and the analysis of alternative metrics with the general objective of knowing how the publisher Cuca Monga Discos used TikTok between 2019 and 2022. It is assumed that engagement and participation are essential for the cultural industry hence the importance of promoting an environment of interaction between actors on social networks. It is concluded that the publisher uses Tik Tok and interactivity strategies and that adopting strategies that actively encourage followers to interact more will be beneficial.
- Should Human Resources Management “Go Green”?: The Impact of Green Human Resources Management on Employees’ Green Behavior, Affective Commitment and Company Green PerformancePublication . Dias, Guida; Ribeiro, Neuza; Gomes, Daniel; Leandro, Alexandra; Santos, Maria JoãoEnvironmental concerns reflect a crucial theme in the twenty-first century due to the resource scarcity, the prevalence of pollution, among many other aspects. Organisation have played fundamental roles in contributing towards reducing the impact of their actions on the surrounding environment. In this context, green human resource management (GHRM) constitutes a set of sustainable practices carried out within the framework of human resource management. The objective of this study is to verify the impact of GHRM practices on the behaviours and commitment of members of staff as well as on the environmental performance not only of the members of staff but also the organisation. The sample is made up of 212 participants belonging to the human resource departments of different organisations. The results demonstrate that GHRM practices positively affect green behaviours, the environmental performance and the affective commitment. Hence, companies deploying GHRM practices manage to influence the behaviours of their staff, making them more environmentally aware and, consequently, helping them to improve the environmental performance of the organisation. Furthermore, organisations applying GHRM practices more easily establish affective bonds with their employees.
- Consumers’ Acceptance and Willingness to Pay for Innovative and Sustainable Food – an Exploratory StudyPublication . C., João Maurício; Fernandes, Maria EduardaThe agricultural sector is currently facing several challenges, and needs to evolve to a more sustainable system. Consumers have a major role to play in this transformation. In this sense, this study aims to explore Portuguese consumers’ receptiveness and willingness to pay (WTP) for innovative and more sustainable food. Particularly, for apples produced in an innovative and sustainable way, making using of algae from the Portuguese coast. Additionally, the impact of information provided to consumers about the consequences of consuming this new product, on their receptiveness and willingness to pay, is tested: focusing on health benefits of the new product vs. on the environmental benefits. To this end, an online questionnaire was conducted in Portugal in July 2022. From a sample of 411 valid answers and 396 apple consumers, a wide majority (86.9%) were receptive to this innovative and sustainable apples and was willing to pay a price premium of 0.35 e/kg compared to the conventional apples (average price of 1.95 e/kg for sustainable apples, compared to 1.60 e/kg for conventional apples). This WTP was not influenced by the type of information provided in terms of benefits of the new product (health vs. environment) but the acceptance for the innovative apple increased with the provision of information. Additionally, some respondent’s ecological consumption habits and socioeconomic characteristics demonstrated to be statistically significant for the WTP. These results indicate that consumers are aware of the need to move towards a more sustainable food sector and value this innovative (and more sustainable) apples.