Gestão e Economia | Artigos em revistas internacionais / Papers in international journals
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- Estudo das principais áreas das recomendações de auditoria no âmbito da fiscalização sucessiva do tribunal de contas (2014 a 2021)Publication . Pessoa, Carlos; Santos, Paula Gomes dos; Martinho, Carla; Pinho, CarlosObjetivo: O objetivo deste estudo foi estudar estudar as recomendações dos relatórios de auditoria do Tribunal de Contas (TC) no âmbito da fiscalização sucessiva, no período de 2014 a 2021. Referencial teórico: A literatura defende que as auditorias das Instituições Superiores de Controlo, como o TC, têm um impacto positivo ao nível da eficiência e eficácia nas entidades auditadas. No entanto, ainda há muito o que investigar sobre aquelas auditorias do setor público no contexto português. Desenho/metodologia/abordagem: Analisamos os relatórios do TC de 2014 a 2021, classificando as recomendações em cinco áreas de incidência e, ainda, pela tipologia de auditoria realizada. Foi, então, efetuada a respetiva análise estatística. Resultados: As áreas de práticas de gestão, de controlo interno e de conformidade legal são as que apresentaram maiores fragilidades. No que respeita à tipologia de auditoria efetuada, a ênfase foi colocada nas auditorias de resultados, confirmando que a gestão dos recursos públicos, nomeadamente no que respeita à sua economia, eficiência e eficácia, tem vindo a ganhar uma importância cada vez maior na auditoria ao sector público. Pesquisa, implicações práticas e sociais: Contribui para que os governos e outros responsáveis públicos conheçam as áreas que apresentam as maiores fragilidades, dando importantes orientações para a melhoria da conformidade legal, bem como da eficácia, eficiência e economia da despesa pública. Originalidade/valor: Contribui para colmatar uma lacuna na literatura no que respeita ao conhecimento da accountability da governação pública em Portugal.
- Estudo dos fatores explicativos do tipo de opinião emitida pelo auditor nos municípios portugueses de média dimensãoPublication . Santos, Paula Gomes dos; Martinho, Carla; Pinho, Carlos; Lopes, RaquelObjetivo: O objetivo deste estudo foi estudar os fatores explicativos do tipo de opinião, emitida pelo auditor, nos municípios portugueses de média dimensão, no período de 2016 a 2018. Referencial teórico: A literatura tem relatado que a opinião emitida no relatório de auditoria é afetada por diversos fatores (Ferreira & Morais, 2019). No entanto, ainda há muito o que investigar e aprender sobre quais são estes fatores no âmbito do setor público. Desenho/metodologia/abordagem: Analisamos as certificações legais de contas de 2016 a 2018, identificando os diversos tipos de opinião emitidos. Estudou-se, ainda, através de análise de regressão logística os fatores que explicam a emissão daquela opinião. Resultados: A emissão de anteriores opiniões modificadas demonstra ser estatisticamente significativa para a emissão de opiniões modificadas nos municípios portugueses de média dimensão, o que se considera ser especialmente relevante dado que as entidades parecem ter uma tendência para reportar informação financeira com limitações, não demonstrando capacidade de ultrapassar as situações apontadas pelo auditor que lhes permita divulgar informação mais transparente e que contribua para uma verdadeira accountability da governação pública. Pesquisa, implicações práticas e sociais: Contribui para que os governos, auditores e entidades reguladoras compreendam o que motiva o relato de informação de menor qualidade por parte destes municípios. Apesar do estudo assentar nos de média dimensão, estas pistas poderão ser úteis para as restantes dimensões e, inclusive, para outros subsetores públicos.
- Why auditors increasingly rely on analytical procedures: an empirical approach in PortugalPublication . Pinho, Carlos; Santos, Paula Gomes dos; Martins, António Eduardo Pais Falcão BarbosaPurpose: The study aims to reflect on the reasons behind the increasing use of analytical procedures during evidence collection as a way of corroborating the claims made in financial statements. Theoretical framework: The study develops the problem arising from more complex financial information due to more complex transactions within market players, and develops all the theoretical approach to auditing and the analytical procedures ruled in ISA 520. Design/methodology/approach: A relevant sample was taken from the auditing market in Portugal, and thus principal component analysis was develop in order to conclude why auditors tend to rely increasingly in analytical procedures, as a source of evidence in auditing approaches. Findings: The conclusions of this empirical study point to the fact that, in general terms, the increasing use of analytical procedures stems from a risk-based approach to auditing together with reasons that have to do with time pressure and the need to carry out more efficient audits with fewer substantive detail tests as well as improvements in the interpretation of norms applicable to auditing work. Research, Practical & Social implications: Comprehensive conclusions identify the increasing usage and confidence on analytical procedures by auditors, pointing out objective reasons the justify that fact. Originality/value: There are several investigations about risk based approach in auditing, but no actual study was found that explores the reasons behind the increasing usage of such procedures, within the International Standards on Auditing (ISA’s). The study thus provides evidence about reliability and relevance of such procedures
- Estudo para a implementação do Balanced Scorecard no Centro Hospitalar de Lisboa OcidentalPublication . Santos, Paula Gomes dos; Pinho, Carlos; Leonte, Florentina Iulia SpînzuriciPortugal continua a gastar mais no setor da saúde, em termos relativos, que a maioria dos outros países (OCDE, 2015). Assim, é urgente tornar aquelas instituições mais eficientes. O presente artigo tem como objetivo apresentar uma proposta de Balanced Scorecard para o Centro Hospitalar de Lisboa Ocidental, evidenciando a importância que pode assumir na gestão da atividade. Com o estudo, foi possível concluir que a introdução da perspetiva de Aprendizagem e Crescimento, permite valorizar os recursos humanos e atribuir responsabilidades pelo desempenho, em todos os níveis da organização. Melhorando o planeamento e a gestão do capital humano assegura-se maior produtividade, menor desperdício de recursos financeiros e uma utilização mais racional dos meios disponíveis, bem como o aumento da efetividade dos cuidados de saúde, com o aumento do número de consultas, a melhoria dos tempos de espera e uma redução do custo médio por consulta
- 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.
- The impact of Covid-19 on university education In Portugal: insights from students and teachersPublication . Reis, Felipa; Pinho, Carlos; Rodrigues, Rosa; PaideiaThe COVID-19 pandemic become a critical challenge for the higher education sector worldwide and in Portugal. Under such a circumstance, the exploration of the capacity of this sector to react and adapt to such a state of uncertainty has become more of huge importance. In this investigation, we critically reflect on the Portuguese teaching experience during the early COVID-19 lockdown in this country. This is an exploratory study based on a qualitative approach with an aim to reflect about new practices of teaching under a pandemic emergency. Based on such experience in Portugal regarding online teaching, we explored perspectives from two different groups (a) 188 teachers and (b) 1.859 students who experienced such online environment teaching, the challenges arising from online teaching, and, in fact, if online methods influenced or not the results obtained by students. Results show a consistency between the two previous samples, clearly demonstrating that the online experience implemented during the pandemic was satisfactory both to teachers and students. The main pit fall on online environment was the lack of socialization and evaluation system while the main strength of such teaching method was the saved time on travelling. Finally, there was no evidence that online evaluation had a significative influence on the final results by students.
- Online teaching during pandemic In Portugal: university teachers' perspective and consequencesPublication . Pinho, Carlos; Reis, Felipa; Roba, ElbawabThe COVID-19 pandemic has become a critical challenge for the higher education sector worldwide. Under such a circumstance, the exploration of the capacity of this sector to adapt to such a state of uncertainty has become more of huge importance. In this investigation, we critically reflect on the Portuguese teaching experience during the early COVID-19 lockdown in this country. This is an exploratory study based on a qualitative approach with an aim to reflect about new practices of teaching under a pandemic emergency. Based on the teaching experience in Portugal, we explore the evaluation process conducted throughout the pandemic period in Portugal, namely, the perspectives that teachers have about the online learning method, the challenges arising from online teaching, and, in fact, what evaluation methods were used during the pandemic period, and related implications. These conclusions point to the fact that teachers had a fairly good experience with online teaching during the pandemic, although they struggle with interaction and socialization problems with that regime. Furthermore, teacher tend to reject clearly the fact that online teaching will take over presential learning, thus the interaction between students and teacher is extremely difficult to manage. Furthermore, this study points out the fact that professors clearly prefer presential evaluation systems, although younger and less experienced professors tend to be more flexible, and that evaluation methods that teachers tend to value more online are written tests and exercises as well as group and individual work presentations.
- The role of user-generated content on brand equity and intention to visitPublication . Santos, Sara; Vasconcelos, MariaThe emergence of the Internet has revolutionized communication and posed notable obstacles for the tourism and hospitality industries. Intense competition among numerous tourist destinations necessitates the development of distinct strategies to enhance customer brand loyalty by delivering informative and compelling content on digital platforms, mainly social media, which boasts millions of users. Effective communication is crucial in shaping consumer perceptions and nurturing robust customer connections. Businesses must disseminate relevant information and encourage online customer feedback on social media platforms where thoughts and viewpoints hold considerable weight. Web 2.0 enables individuals to create and share information through usergenerated content and electronic word-of-mouth, serving as reliable sources for tourist-related details that significantly influence travellers' decision-making processes. These inputs can sway potential tourists' decisions to visit, making them pivotal in destination marketing efforts. A qualitative methodology was employed during a focus group session to gauge participants' views regarding user-generated content's impact on various dimensions of brand equity and their inclination to visit. A case study was conducted in the Central Region of Portugal and focused on Turismo Centro de Portugal. The results revealed that individuals who engage with user-generated content and follow the Tourism Center of Portugal on social media demonstrate increased brand equity and a greater intention to visit. Additionally, those originating from the Portuguese Central Region exhibit a deeper connection and sense of belonging to it.
- Professional factors influencing internal migration: a systematic reviewPublication . Dias, Susana; Cruz, Bernardo; Luis, Sílvia; Palma, Patricia; Lopes, MiguelMigration is often viewed through the lens of international movement, yet internal migration within countries represents a significant aspect of human movements. This paper presents the results of a systematic review examining internal migration dynamics, specifically concentrating on studies that explore the professional determinants of internal migration, potentially alongside other influencing factors. The review draws upon data from SCOPUS, Web of Science, and EconLit databases. Seventeen relevant studies were identified, primarily from developing countries and predominantly published post-2010. As expected, the majority of studies concentrated on career and employment motivations, but other factors, such as distance, place, and behavioural influences, were also addressed. The findings reveal the complexity of migration behaviours, emphasizing the importance of thoroughly considering multiple determinants. The reviewed literature underscores the complex interplay of sociodemographic factors, push and pull dynamics, distance, place disparities, and psychological factors in shaping internal migration patterns. By analysing research focused on migration within national borders, this study enhances comprehension regarding place attraction and the underlying forces propelling internal migration. Although this study concentrates narrowly on professional determinants, provides a synthesis of current knowledge, emphasizing the importance of encompassing a diverse range of factors to elucidate the complexities of migration phenomena.