Research Centre on Accounting and Taxation

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Measuring Sustainable Practices in Agribusiness: A Bibliometric Analysis

Publication . Monteiro, Sónia; Quesado, Patrícia; Ribeiro, Verónica; Fernandes, Maria Eduarda; Eugénio, Teresa; Costa, João

As global concerns for sustainability matters have gained attention for businesses, industries, and economies, including agribusiness, the need to investigate the indicators that could evaluate sustainable performance in this sector has also risen. This paper aims to analyse the scientific production in the last decade (2011-2022) related to sustainable indicators (environmental, economic, social and ESG (Environmental, Social and Governance) in agribusiness. A bibliometric study was carried out using articles from the Scopus database. Afterwards, the most cited articles, journals and countries were analysed, and a thematic analysis of the keywords was carried out. Word maps, trend topics and thematic maps were carried out, as well as clustering analysis. Results indicate that research on sustainable indicators of agribusiness has increased over time. In recent years, the number of scientific papers on these topics has been increasing, probably associated with the approval of the United Nations 2030 Agenda in 2015. Italy has the most publications, the highest number of citations, and most extensive collaboration network. Most papers are published in two journals of higher impact. Life Cycle Assessment (LCA) is cited as the most usual method to assess agribusiness impact. Regarding the indicators to evaluate the sustainability of agribusiness, there is a more significant predominance of environmental indicators compared to economic and social indicators. Clustering analysis shows clusters 2 “environmental indicators” and 8 “LCA” have greater impact and centrality. The study is limited in scope to the Scopus database. Further research should include the Web of Science (WOS) database.

2023-11-27Journal article

Open access

Learning preferences in higher education accounting courses in Portugal

Publication . Campos, F.; Carvalho, F.; Domingos, R.; Azevedo, G.; Bandeira, A.M.; Góis, C.

Generation after generation, learning preferences tend to change and teaching strategies in accounting are increasingly being debated among authors. Understanding how students retain the knowledge that is imparted to them is essential for teachers to develop innovative strategies. Currently, the biggest challenge is to understand the learning preferences of Generation Z students, known as the pragmatic generation. In this regard, the VARK questionnaire (Visual, Aural, Read-Write and Kinesthetic) is one of the most widely used diagnostic tools, allowing teachers to understand students' learning preferences and develop innovative learning practices. Therefore, the main objective of this study is to identify the learning preference profiles of Generation Z students in accounting courses taught in Portugal. The authors adopted a survey methodology using the VARK questionnaire, administered to students from four higher education institutions. The expected results will enable the understanding of the learning modes preferred by students and suggest more effective learning strategies, as well as standardized teaching models when applicable. This study contributes to the expansion of literature in the area of accounting education, allowing teachers who teach accounting courses to understand students' learning preferences and adopt their program content to these preferences. Limitations of the study may include the fact that the VARK questionnaire is considered simplistic by several authors. However, future studies could be developed to analyse the influence of other individual learning traits, such as cognitive control, mental abilities, and personality on student learning and mastery.

2023Conference object

Restricted access