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- AI-powered sustainable tourism: aligning innovations with the sustainable development goalsPublication . Alves, Jéssica; Arantes, Luzia; Moreira, AntonioThis study investigates the potential of Artificial Intelligence (AI) to foster sustainable tourism practices that align with the Sustainable Development Goals (SDGs). It employs the SPAR-4-SLR protocol to conduct a systematic literature review (SLR) of 76 Q1 peer-reviewed articles identified in Web of Science and Scopus to determine the contribution of AI to environmental, social and economic sustainability. Four thematic areas emerged: (1) cocreation of value and sustainability in supply chains; (2) AI, service innovation and sustainable transitions; (3) AI, experience and governance in sustainable tourism; and (4) technology, nature and emerging frontiers. Results indicate that AI improves the sustainability process by making operations more efficient and sustainable and promotes ethical governance, inclusivity and innovation. A framework presents the interaction of AI-driven transformation, governance and ethical practices to foster a sustainable environment, contribute to SDGs 8, 9, 11, 12 and 13, and help improve SDGs 5, 7, 10, 14, 15 and 17. The study’s research agenda includes evaluating the long-term purposes of AI adoption, adoption barriers, implementation in less developed destinations and the enhancement of AI-oriented forecasting models. It provides original insights into the intersection of AI and sustainable development within tourism, providing actionable knowledge for academics, policymakers and practitioners seeking to harness AI for advancing sustainable tourism.
- Alignment in collaborative new product development: comparing small and large firmsPublication . Silva, Filipe; Moreira, AntonioThis paper aims at investigating how Alignment is performed by Small and Medium-sized enterprises (SMEs) and large firms and its impact on Collaborative New Product Development (CNPD). Also, this study considers the influence of innovation on inter-firm alignment. This study was performed through six in-depth interviews. Case studies were used to describe the reality of study. The results show that the greater intensity of alignment stems from the sharing of strategic information between firms involved in the initial phases of CNPD, influenced by the trust and commitment created in the supplier-client relationship when generating radical innovation. Also, results show that the larger intensity of alignment in CNPD is not influenced by firm size, despite being greater in the reality of large firms. This study complements the existing literature on alignment by investigating how firms align upstream according to their size. Likewise, this study contributes to reduce the knowledge gap about the influence of innovation generated in CNPD on the intensity of alignment.
- Alliance orientation and firm financial performance: industry-specific and crisis effects. Implications for coopetition dynamicsPublication . Mota, Jorge; Chim-Miki, Adriana Fumi; Moreira, Antonio; Costa, Rui AugustoPurpose – This study examines how firms’ alliance orientation impacts firm financial performance, varying across manufacturing and retail service industries and during the COVID-19 Crisis. Coopetition requires simultaneous competition and cooperation, sometimes competition-based coopetition, other times cooperation-based coopetition. In this study, alliance orientation was used as the observable construct, enabling us to interpret its implications within the broader literature on coopetition dynamics. Design/methodology/approach – We used a sample of 330 portuguese and Spanish firms across different industries and employed an Ordinary Least Squares model. The study spans 2013–2022, encompassing pre-COVID-19 and during COVID-19 pandemic periods. Findings – Results show that alliance orientation positively influences financial performance in the retail services industry, particularly during COVID-19, where alliances mitigated the negative effects of firm age, sales growth opportunities and asset tangibility. No significant effect was observed in manufacturing firms, highlighting industry-specific dynamics. Originality/value – The study offers threefold novelties. First, it assesses the impact of strategic alliance engagement on financial performance through an econometric model that considers the effect of strategic alliances on return on assets and includes control variables to express organizational complexity. Second, it highlights that the benefits of alliance strategies, which can enable coopetition dynamics, vary across industries. Third, it provides evidence that alliance orientation can be a strategic risk and crisis management mechanism, particularly during disruptive events such as the COVID-19 pandemic.
- Analytical procedures: are they useful for auditing purposes? An Iberian Peninsula approachPublication . Pinho, Carlos; Santos, Paula; Martinho, CarlaThe use of analytical audit procedures has been reinforced in view of the increase in the number and complexity of transactions of the audited entities. Previous studies indicate that its use is more significant in the planning and opinion formation phases. Even so, the growing use of software to support audit work has reinforced its usefulness in the phase of collecting audit evidence. To complement those conclusions, the investigation of this article is: in which areas analytical procedures are more suitable for use as evidence gathering? In fact, several studies have been carried out to understand the usefulness of analytical procedures during the different steps of a financial audit, but there is a lack of studies concerning in what financial statements / auditing areas such procedures are more likely to be useful. This study focused on a survey carried out with auditing partners from Big4 audit firms in the Iberian Peninsula, in order to obtain their perception of the areas of work in which analytical procedures are most frequently used as evidence collection. The results obtained, based on statistical descriptive analysis and confidence intervals prepared at a 95% level of confidence, point to the fact that analytical procedures are mostly used in areas of work related to the Profit & Loss Account, particularly in the areas of (i) Sales / Customers, (ii) Purchases / Suppliers, (iii) Personnel Expenses and (iv) Income / Financial Expenses. At a significantly lower level, it is shown that in the areas of the Balance Sheet the use of analytical procedures is considered in a much lesser degree. Furthermore, it appears that the typology of analytical procedures used in these areas correspond mainly to comparison tests, trend analysis, ratio analysis, reasonability tests, all those categorized to be less complex analytical procedures.
- Analyzing the educational goals, problems and techniques used in educational big data research from 2010 to 2018Publication . Quadir, Benazir; Chen, Nian-Shing; Isaias, PedroThe purpose of this study is to review journal papers on educational big data research published from 2010 to 2018. A total of 143 papers were selected. The papers were characterized based on three dimensions: (a) educational goals; (b) educational problems addressed; and (c) big data analytical techniques used. A qualitative content analysis approach was conducted to develop a coding scheme for analyzing the selected papers. The results identified four types of educational goals, with a clear predominance of quality assurance. The identification of the most mentioned educational problems resulted in four main concerns: the lack of detecting student behavior modeling and waste of resources; inappropriate curricula and teaching strategies; oversights of quality assurance; and privacy and ethical issues. With the exception of ethical and privacy concerns, which were solely mentioned by a few publications, all other problems had a similar importance in the reviewed papers. Concerning the most mentioned big data analytical techniques, the coding scheme revealed that the majority of the papers focused on the educational data mining technique followed by the learning analytics technique. The visual analytics technique was mentioned only in a few papers. The results also indicated that the educational data mining technique is the most suitable technique to use for quality assurance and to provide potential solutions for the lack of detecting student behavior modeling and the waste of resources in institutions.
- Antecedents of electric vehicle purchase intention from the consumer’s perspective: a systematic literature reviewPublication . Ivanova, Gulnaz; Moreira, AntonioThe growing demand for conventional internal combustion engine vehicles can aggravate the current energy and environmental crisis by presenting a higher dependence on fossil fuels and a higher level of greenhouse gases. The transition to electric mobility is a sustainable solution to mitigate the negative impact on the environment and energy security. In recent years, global sales of electric vehicles (EVs) have grown steadily; however, their worldwide market share is still less than 10%. The present study aims to improve and strengthen the knowledge base on consumer behavior toward EV purchases by investigating the antecedents of EV purchase intention, as well as their impact. This paper is based on a systematic literature review where 63 articles published between 1994 and 2021 were analyzed. The antecedents were classified into three main categories: consumer characteristics, EV characteristics, and EV-related policies. A summary model represents the impact information of each of the main antecedents. The descriptive results of the sample are also discussed. Finally, this study indicates directions for future research and recommendations for developing the most effective strategies and policies that will accelerate the transition to a more sustainable future.
- Aprendizagem colaborativa no ensino a distânciaPublication . Lopes dos Reis, Felipa; Martins, António Eduardo Pais Falcão BarbosaA utilização das várias formas de interacção e comunicação em rede institui uma nova modalidade de educação que é denominada de educação à distância. O crescimento exponencial que ocorreu nas últimas décadas desta metodologia de ensino deve-se aos avanços tecnológicos, sobretudo nos espaços virtuais da Internet que resultam em novas abordagens pedagógicas e inúmeras possibilidades de acesso rápido e fácil às informações. A selecção desta temática é motivada pela experiência como professores no ensino em regime de E-Learning na Universidade Aberta e pelo reconhecimento da relevância dos fóruns na construção de ambientes de aprendizagem.
- Aspire: discovering your purpose through the power of words by Kevin HallPublication . Sousa, Ivo Dias de“Aspire” is an unusual and inspirational self-help book. Fundamentally, the book is abound purpose in life, through eleven words. Learn about the Using the power of words in this article. Kevin Hall is a business consultant, speaker, and coach. He was a partner in Franklin Ques and is credited with the slogan for the 2002 Olympic Winter Games, “Ignite the Fire Within.” His work has been featured in media like the Forbes magazine and the Food network.
- Assessment of the efficiency of the territorial administrative reorganization of the parishes of the district of BragaPublication . Meneses, Nuno Filipe da Silva; Santos, Paula Gomes dos; Pinho, CarlosPurpose: The objective of this study was to identify whether the reorganization of parishes carried out in Portugal, in the District of Braga, in 2013, is the one that enhances the greatest efficiency gains. Theoretical framework: The study is based on the relationship between financial sustainability, efficiency, and territory, seeking the optimal dimension of the local power unit. Methodology: The study is based on the Data Envelopment Analysis method, using data from the parishes of the district of Braga in two moments, the year 2012 and the year 2015. For this year, a new territorial reorganization was also proposed and analysed. Results and Conclusions: The reform increased efficiency in 10 of the 14 municipalities. However, it was possible to observe that a reorganization that gives the parishes a larger size, that is, closer to the average seen in the European Union, would bring average efficiency gains in all municipalities. Thus, it is concluded that the reform of the parishes carried out in 2013 in the district of Braga is not the one that allows greater efficiency, since this can be enhanced if they benefit from a larger geographical scale. Research implications: The research contributes to the knowledge of the efficiency of territorial reforms, namely, regarding the impact of the dimension in this context, as well as to the evaluation of the public policy adopted, allowing the public decision-maker to make a sound and sustained decision. Originality/value: This study is original because it studies smaller units of local government, the parishes, on which research is very incipient, namely in Portugal.
- Assessment of the reliability of the Portuguese Republic financial report (2010 to 2019)Publication . Gomes, Carla; Santos, Paula Gomes dos; Martinho, Carla; Pinho, Carlos; Silva, ChristianObjective: Accountability and transparency are essential values within the New Public Governance, in which reporting emerges as an instrument of accountability from public managers to stakeholders. In this context, the research aims to study the reliability of the Financial Reporting of the Portuguese State from 2010 to 2019. Method: The investigation method was the case study. It was analysed the limitations disclosed in the Opinions of the General State Account, issued by the Court of Auditors, (TdC), from 2010 to 2019. Data have been classified to carry out the descriptive analysis, allowing the interpretation of the information. Results: It can be concluded that the reliability of the Portuguese State's financial reporting is conditioned, namely by limitations of the scope and by the existence of material errors. Also, the lack of consolidated financial information and an accounting system that allows the integrated recording of State operations, as provided for in the legislation, affects the transparency and reliability of the General State Account. These constraints also limit the issuing of an opinion by the Court of Auditors under the International Standards on Auditing. Originality/Relevance: There is no known research on the reliability of the financial reporting of the Portuguese State, which is essential for the desired transparency. Theoretical/methodological contributions: The study contributes to the knowledge of the public sector transparency, meeting the stakeholders’ requirements for good governance practices and accountability.