CARME - Artigos
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- Regresso ao passado: a contabilidade e a profissão de contabilista em PortugalPublication . Eugénio, Teresa; Azevedo, Graça; Grácio, LeonorPara quem gosta de história e para quem gosta de aprender com as lições passadas apresentamos, sem sermos exaustivos, uma “viagem” ao passado da contabilidade e à compreensão de algumas das etapas pelas quais passou a profissão de contabilista em Portugal. Alertamos o leitor que é apenas um pequeno ensaio, muito fica por dizer. Não seria possível em curtas páginas contar toda esta história, de uma importante área científica e de uma grande profissão em constante evolução.
- Future accounting professionals – how important is teaching for sustainability?Publication . Gomes, Sónia; Jorge, Susana; Eugénio, TeresaPurpose – This study aims to analyze Portuguese professional regulators’ perspectives on the importance given to sustainable development (SD) issues and their position on integrating SD in the curricula of accounting and management courses. Secondly, it seeks to analyze, from the student’s perspective, the importance of SD for their future professional performance as accountants or auditors. Design/methodology/approach – Interviews were conducted with the heads of the two professional regulatory bodies in Portugal. A complimentary content analysis of professional journals and other types of publications, training activities, videos of conferences, meetings and training sessions available on the official websites of these bodies and social media was also carried out. Data on students’ perspectives were collected through a questionnaire sent to students enrolled in accounting and management courses at higher education institutions (HEIs) in Portugal in 2020. Findings – There is evidence that further interaction between professional regulators and HEIs is still needed to integrate teaching sustainable development (TSD) in the academic curricula; moreover, regulators expressed concern about raising awareness of the topic among future professionals. In turn, students consider that knowledge of SD is fundamental to their professional future. These students’ interests may motivate HEIs to integrate TSD since this will improve their professional performance in companies and contribute to realizing SD in general. Research limitations/implications – This study carried out in the Portuguese context, contributes to the gap in the literature. Portugal is part of the EU and must comply with EU directives on sustainability reports. Also, it contributes to answering UN calls as proposed by UNESCO, about the importance of teaching this subject nowadays, more relevant than ever. By emphasizing the importance of TSD, the study aims to raise awareness among students and educators about the urgent need for sustainable practices in business. This awareness can influence public attitudes toward sustainability and contribute to a more informed society. Originality/value – This study is innovative in that it seeks to assess, from the perspective of professional regulators, their position on integrating SD into the curricula of accounting and management courses. It also analyses the views of professional regulators and students on the importance of TSD for the performance of future professionals.
- Sustainable HRM Impact on Employees' Behaviors Through Workplace SpiritualityPublication . Gomes, Gabriela; Coelho, Arnaldo; Ribeiro, NeuzaThis study explores the link between sustainable HRM, workplace spirituality (WS), and employee behaviors, namely, organizational citizenship behavior for the environment (OCBE) and proactive behavior (PB). Utilizing a double source data collection method, this research incorporates the perspectives of both managers and employees. A sample of 314 dyads was analyzed. Structural equation modeling was employed to test the proposed hypotheses. It was found that sustainable HRM positively influences WS and OCBE. However, no significant direct impact was identified on PB. WS acts as a full mediator in this relationship. These results also show a strong association between WS and OCBE. This study underscores the crucial role of sustainable HRM in fostering WS and promoting OCBE while raising important questions about PB in a sustainability context. These insights contribute to understanding how organizations can use sustainable HRM to enhance employee responsible behaviors and create a workplace that supports employees' spiritual well‐being.
- “Not Even Hell Must Look like This”—Print Media Narratives about the October 2017 Wildfires in Portuguese Public-Managed ForestsPublication . Figueiredo, Elisabete; Ribeiro, Cristina; Fernandes, Maria EduardaThe unprecedented wildfires of 2017 in Portugal, particularly affecting the Centre Region, resulted in more than 100 deaths and numerous other dramatic socioeconomic and environmental impacts. Due to the unparalleled magnitude of these events, the extent of the burned area, and the catastrophic consequences, forest and fire management were placed at the center stage of public and political concerns, receiving wide mass media attention and amplification likely to shape public opinion and influence policy decisions. Through a quasi-qualitative content analysis approach, this article focuses on the media narratives conveyed by the news issued over two years (N = 1056) by eight newspapers of different periodicities and geographical scopes regarding the wildfires of October 2017 in the Matas do Litoral—coastal public-managed forest areas located in the Centre Region of Portugal. The analysis focuses on three main dimensions: the agents and actors mentioned and their power-related positions, the geographical coverage of the newspapers, and the relevance ascribed to emotions and feelings in the media narratives about the wildfires. The results demonstrate the relevance attributed in media narratives to the views of institutional agents and the negligence of local people’s voices. When particularly highlighting the material impacts of the wildfires, media narratives tended to focus less on people’s emotions and other non-tangible issues. The variation in these narratives according to the geographical scope of the newspapers and the publication time of the news strongly points out the need to address the heterogeneous character of the media coverage of wildfires.
- Ocean ecosystem services: modeling a factor development process to create sustainable value for decisionsPublication . Figueiredo, Ronnie; Cabral, PedroPurpose - The aim of this paper is to model a process for moving toward sustainable ecosystem service decisions in a Coastal Biodiversity and discuss the directions of the process for decision-makers to apply in ocean ecosystem services. Design/methodology/approach – After the development of theoretical approaches to understand their prospects for the future development of ecosystem services, we worked on a process for developing factors for sustainable decision-making. It uses the Delphi method to develop all the factors supported by six dimensions in two specific moments: deductive-inductive and inductive-deductive. Findings - This process of modeling the factors expands the possibility of adaptive governance to make prior and subsequent decisions using factors related to dimensions, stakeholders and benefits, risks, opportunities, and costs. Originality/value - This modeling process generated dimensions and factors to support adaptive governance stakeholders in making sustainable decisions in a coastal biodiversity zone. Practical implications - This set of factors developed for adaptive governance decision-making can be applied to develop a prior alignment of stakeholder interests with sustainable practices. Social implications - This set of factors developed with the intervention of experts reinforces the importance of sustainable collective decisions on ocean ecosystem services. This is a joint approach with participants in the NextOcean project, sponsored by the EC's Horizon 2020 program. An Earth Observation-based Consortia aim to create sustainable value for Space, Land, and Oceans.
- Participatory methods and approaches in the management of Mediterranean forests: a systematic literature reviewPublication . Fernandes, M.E.; Ferreira, C.; Figueiredo, E.Understanding participatory processes and identifying successful implementation methods is key to effective bottom-up sustainable forest management strategies. This paper aims to contribute to that understanding by systematically reviewing the literature dealing with participatory methods to forest management in five European Mediterranean countries (France, Greece, Italy, Portugal and Spain), specifically identifying the relationship between the level of stakeholder involvement, type of stakeholders and the methods applied, as well as the results obtained, and the main challenges identified. Our findings show that stakeholders commonly involved are NGOs, landowners, companies, and local government bodies. A strong correspondence between the methods used and the purpose and level of stakeholders’ involvement is identified. Social benefits stand out as the most relevant result of this engagement somehow overshadowing economic and environmental ones. Results show that participatory forest management methods are simple and do not depend on sophisticated methods and techniques, so that their wider application depends above all on the will to do so.
- Sustainable Enablers of Knowledge Management Strategies in a Higher Education InstitutionPublication . Santos, Eleonora; Carvalho, Milena; Martins, SusanaBy facilitating the capture, organization, and dissemination of knowledge within and beyond the institution, knowledge management (KM) in higher education institutions (HEIs) fuels innovation, enhances research impact, and strengthens collaboration, ultimately leading to the creation of new knowledge and its valuable exchange. However, there is still much to explore in terms of the enablers of knowledge creation, sharing, and transfer. Therefore, this paper aims to identify the enablers of effective KM in the Polytechnique University of Leiria, which serves as a benchmark for other higher education institutions due to its leadership role in RUN-EU, a consortium of European universities. To achieve this, a narrative analysis based on information from SCOPUS and the institute’s website, focusing on innovation, research, and development strategies, is proposed. The findings suggest that for KM initiatives to be successful, they need to be strategically designed, culturally supported, technologically enabled, and integrated into existing workflows.
- Sustainable Tourism Dynamics: Understanding the Impact of Tourist Stays on Regional Revenue and DevelopmentPublication . Santos, EleonoraUtilizing a dataset covering four Portuguese NUTS II regions from 2009 to 2022 and employing multiple regression analyses, this research challenges traditional tourism theories by providing empirical evidence on how various factors—average stay, overnight stays, and foreign guests—affect regional revenue in tourist accommodations. In the context of sustainable tourism development, these findings have revealed a significant negative relationship between average stay duration and revenue, indicating that longer stays may be associated with lower daily revenues. This necessitates a re-evaluation of tourist spending behavior and accommodation of pricing strategies to promote economic sustainability. This study underscores the consistently positive impact of overnight stays on revenue, reinforcing the importance of maximizing overnight stays as a strategy for sustainable economic growth within the tourism sector. Additionally, the mixed results regarding the proportion of foreign guests reveal varying regional impacts, suggesting that region-specific strategies are essential for optimizing revenue from international tourists in a sustainable manner. This research integrates these factors to offer practical insights for refining revenue strategies in tourism management, emphasizing the need for multifaceted theoretical models that account for the complexity of sustainable tourism dynamics. Future research should focus on these nuanced approaches to better understand and manage the interplay between tourism dynamics and sustainable development.
- The importance of the reviewer's role in the development of innovation research: Guidelines for constructive contributionsPublication . Serra, Fernando Antonio Ribeiro; Scafuto, Isabel Cristina; Nassif, Vânia Maria Jorge; Costa, Priscila Rezende da; Ferreira, Manuel PortugalIntroduction The peer review process is essential to ensure the quality, rigor, and relevance of scientific publications. The International Journal of Innovation (IJI), a journal dedicated to disseminating research on innovation with an emphasis on emerging markets, values the thorough and constructive contributions of its reviewers. These professionals play a crucial role in the selection and improvement of published research, directly contributing to the journal’s scientific excellence. This editorial commentary addresses the role of reviewers within the specific context of the IJI, offering practical guidance especially aimed at early-career researchers and doctoral students who are beginning to engage in the manuscript evaluation process. More than merely judging submitted works, the reviewer acts as a strategic partner to authors, providing constructive recommendations that strengthen the methodological and theoretical quality of the research under review. Recognizing the importance of this role means understanding the direct influence that reviewers have on the advancement of validated scientific knowledge. Well-conducted reviews elevate the quality of published articles and contribute to the academic career development of the reviewers themselves.
- The Influence of Social Responsibility Practices on Tax Planning: An Empirical Study for Companies Listed on Euronext LisbonPublication . Silva, Pedro Ferreira; Sá, Cristina; Eugénio, TeresaThis paper analyzes the influence of social responsibility practices on the development of tax planning activities in companies listed on Euronext Lisbon. Although scientific research into social responsibility and tax planning is not new, scientific studies into the relationship between these two themes is a developing area of research that still raises many questions. This study was carried out on a sample of 30 companies listed on Euronext Lisbon, using data for the 2018 and 2019 periods. The hypotheses were formulated based on a literature review on this subject. A multiple linear regression model was developed to validate the hypotheses. The results show that the social, corporate governance, environmental, or economic components of corporate social responsibility do not influence tax planning. However, the results show that company size negatively impacts tax planning, i.e., larger companies have lower effective tax rates. In the sample studied, larger companies implemented more tax planning strategies. In this way, this study can complement the understanding of the relationship between social responsibility practices and tax planning activities in Portugal and internationally.