Gestão e Economia | Artigos em revistas internacionais / Papers in international journals
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- 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.
- 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.
- Beware of the “Lessons” you already learnedPublication . Sousa, Ivo Dias deWe live in a society of knowledge. Knowledge is the fundamental key to hold the power of the things that surround us. Without knowledge, we are not able to access many activities that we take for granted, such as driving a car or communicating through a smartphone. Knowledge is everywhere. It is inside us and it regulates, partially, what we do and don’t do. But not all knowledge we have is true and useful. Some of that knowledge are “lessons” that aren’t in our best interest. We, as individuals or society, sometimes learn“lessons” that aren’t good for us.
- Book review: “The happiness advantage” by Shawn AchorPublication . Sousa, Ivo Dias deShawn Achor is an American consultant, author and researcher. He was a professor at Harvard University where he researched about the relation between happiness and success. His talk “The happy secret to better work” is one the most popular TED talk ever with more than seven millions views. Shawn’s research on happiness was published in the “Harvard Business Review” and other scientific journals. The originality of this book is that it explains why and how we can be happy from a business point of view. The book is written with lots of humour but avoids the new age trends and book about happiness.
- Capital social e participação em hortas comunitárias: o caso de CascaisPublication . Barata, Sónia; Albuquerque, Rosana; Simão, JoãoA literatura existente sobre o fenómeno de hortas urbanas tem-se debruçado essencialmente sobre o seu contributo para a sustentabilidade das cidades e sobre a importância ambiental deste tipo de iniciativas. A questão que colocamos neste estudo é a de compreender o processo de participação em programas de hortas urbanas de carácter comunitário e relacionar essa mesma participação com a promoção da sustentabilidade local. O que motiva os cidadãos a participar, como participam e quais os resultados dessa participação são as questões centrais que iremos abordar. Tendo como estudo de caso as hortas urbanas de Cascais, recorreu-se a entrevistas semi estruturadas aos utilizadores dos espaços hortícolas. A participação no programa de hortas comunitárias de Cascais é examinada através de uma análise às entradas (inputs), ao próprio processo em si e aos resultados (outputs) da participação. Concluímos que o reforço das relações sociais, a promoção da coesão e inclusão social facilitam o estreitamento das relações de vizinhança. Mais, ao favorecerem a aquisição de competências, estimulam a cidadania e a participação em outros projetos comunitários, contribuindo assim para empoderar os participantes, criando um cenário favorável à geração de capital social.
- Co-creation of new solutions through gamification: A collaborative innovation practicePublication . Patrício, Rui; Moreira, Antonio; Zurlo, Francesco; Melazzini, MicheleThis paper aims to explore the main implications of gamification approaches to collaborative innovation and particularly to co-creation, i.e. the interaction and interchange of ideas between users, customers, suppliers and other actors in the development of new solutions. Despite the few approaches attempting to make co-creation more ludic and accessible, researchers have yet to analyse the link between gamification and co-creation in an extensive manner. In order to better understand this unexplored relationship, empirical case research studies have been conducted with multi-actors participating in a real-life co-creation project through the deployment of a gamified method and tool (ideaChef®), as well as a combination of different instruments, involving speed meetings, workshops, debriefings and interviews. Besides advancing the body of knowledge on collaborative innovation practices and conceptualizing the relationship between gamification and co-creation, this paper provides important implications for managers on how multiple actors can be engaged and coordinated in such practices through gamification. The paper's main contribution lies in the suggestion that engagement goes hand in hand with coordination, and that a combination of both will be the best strategy for co-creating new solutions through gamification.