ESTiG - Artigos em Revistas Indexados à WoS/Scopus
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- Advancing sustainability through management accounting: insights from a portuguese ornamental stone processing companyPublication . Videira, Telma; Leite, Joaquim; Carmo, Cecília M. R.This study investigates the role of management accounting in supporting sustainability management within an ornamental stone processing company. The research focuses on understanding both the methods (how) and the motivations (why) behind the use of management accounting to address sustainability goals. A case study methodology was employed, allowing for an in-depth examination of the company’s practices. Qualitative data were collected through interviews with key personnel and an analysis of company documents to provide a comprehensive view of its approaches to sustainability. The findings highlight that management accounting plays a significant role in supporting the economic and environmental pillars of sustainability. For instance, it is used to track and optimize resource usage, reduce environmental impacts, and ensure cost-efficiency. However, while the company also engages in various initiatives within the social dimension of sustainability, these efforts are not directly guided or supported by management accounting practices. Instead, they appear to be driven by other factors, such as corporate values, community engagement, or compliance with social responsibility standards. Overall, the study underscores the importance of management accounting as a tool for achieving sustainability, particularly in areas related to financial and environmental performance. It also points to the need for a broader integration of management accounting into social sustainability efforts to create a more balanced approach. This research provides valuable insights for companies seeking to enhance their sustainability management frameworks.
- AI-enhanced neuromarketing and social media communication: evidence from PLS-SEM analysis in an academic contextPublication . Bucea-Manea-Tonis, Rocsana; Martins, Oliva M.D.; Orzan, Mihai Cristian; Goldbach, Dumitru; Popa, MirceaArtificial intelligence (AI) is reshaping neuromarketing by enabling the real-time analysis of neurometric, biometric, and psychometric data to optimize consumer engagement. This study investigates how AI-enhanced neuromarketing influences social media marketing strategies, using a structural equation modeling (PLS-SEM) approach to assess relationships between neuromarketing knowledge, application, activities, and social media communication. Data were collected through a survey of 416 Romanian university students and professors with practical exposure to neuromarketing tools in educational environments. The results confirm that neuromarketing knowledge significantly improves practical application (β = 0.726, p < 0.001), which in turn enhances both marketing activities (β = 0.555, p < 0.001) and social media communication effectiveness (β = 0.633, p < 0.001). AI was found to amplify these effects through predictive analytics, real-time consumer data processing, and automated content optimization. Ethical considerations—such as privacy risks and algorithmic bias— are acknowledged, and the academic sample limits generalizability to commercial contexts. Future research should explore cross-industry applications, diverse cultural settings, and longitudinal impacts to strengthen external validity.
- Assessing the impact of working capital on free cash flow: evidence from portuguese accommodation companiesPublication . Fernandes, António B. ; Cardim, Sofia; Ferreira, Jessica; Pinto, LígiaThis study analyses the impact of working capital (WC) on free cash flow (FCF) for Portuguese firms operating in Division 55 (Accommodation), a sector that is a central pillar of the national tourism industry and characterised by high capital intensity and pronounced seasonality. The empirical analysis is based on an unbalanced panel dataset of 5,744 firms, corresponding to 27,689 firm-year observations for the period 2011–2023, obtained from the SABI database. A panel data model is estimated using generalised estimating equations (GEE) with firm- and year-fixed effects to examine how changes in WC and its components influence firms’ capacity to generate FCF. Twelve research hypotheses are formulated and empirically tested within a cash-flow-based valuation framework. The results show that variations in WC have a negative and statistically significant effect on FCF, indicating that increased investment in short-term operational assets constrains liquidity generation in the accommodation sector. Several components of WC are identified as significant determinants of FCF, while others do not exhibit statistically significant effects, underscoring the heterogeneous influence of short-term assets and liabilities on cash flow dynamics. The model adjustment criteria (QIC and QICC), assessed within the scope of the GEE, indicate that the estimated specification is well suited and robust, supporting the reliability of the results obtained. Although the analysis is limited to the accommodation sector, which may restrict the generalisability of the findings, the study makes an important contribution by adopting an FCF-based perspective on WC management. By focusing on liquidity generation rather than traditional profitability measures, this research enhances understanding of financial management dynamics in tourism-related firms and provides insights into firms’ strategic flexibility and capacity to invest in market-facing activities.
- Balancing costs and benefits in lithium mining: management and sustainability challenges in Barroso, PortugalPublication . Pereira, Hugo; Leite, Joaquim; Carmo, Cecília M. R.Portugal holds Europe's largest lithium reserves, positioning itself as a potential leading producer of this critical mineral. This prospect has sparked widespread debate over the economic advantages and environmental trade-offs of lithium extraction. The conscious and sustainable exploitation of these deposits could be the key to reversing the trend of population decline and agricultural neglect, revitalizing the region with new job opportunities and technological progress. This exploitation could also stimulate investment in infrastructure and research, consolidating the region as an innovative center in the energy sector. This study examines the management and sustainability challenges in lithium mining in Barroso, Portugal, providing insights into the complex cost-benefit dynamics at play. Grounded in management accounting principles, particularly cost-benefit analysis and sustainability, the research employs a single case study methodology. Secondary data from relevant documents is analyzed through content analysis. Findings reveal the economic, social, and environmental costs and benefits of the project and highlight the tensions between its economic proponents and local environmental and social stakeholders.
- Building resilient tourism systems: the strategic role of financial sustainability in portuguese tourism firmsPublication . Fernandes, António B. ; Ferreira, Jessica; Seidi, Fadiba; Cardim, SofiaThis study examines the economic and financial sustainability of Portuguese tourism firms operating within Division 55 (Accommodation) and Division 56 (Food and Beverage Service Activities), using Return on Assets (ROA) as the central indicator of economic and financial sustainability to assess variations over time, across firm sizes and among regions. Drawing on a dataset of 8,735 firms and 113,559 observations from 2011 to 2023, the analysis relies on ROA due to its analytical robustness and suitability for longitudinal and cross-sectional comparison. Given the absence of normality and homogeneity of variances, robust statistical techniques were applied, namely Welch’s ANOVA and the Games-Howell post hoc test with bootstrapping, to ensure reliable inference. The findings reveal significant differences in financial sustainability over the study period, between firms of different sizes and across regions. Small firms record higher average ROA than micro, medium or large firms, while the Algarve emerges as the highest-performing region and the Autonomous Region of the Azores presents the weakest results. The study is limited by its exclusive reliance on quantitative financial indicators, without incorporating qualitative dimensions that might enrich understanding of sustainability drivers, and by the constraints posed by data non-normality. The results emphasise the need for policy measures tailored to regional characteristics and highlight the pivotal role of small firms in resilience in the tourism sector. The study adds value by providing a rigorous, longitudinal and regionally differentiated analysis of financial sustainability within the Portuguese tourism industry.
- Exposure to occupational risks in a portuguese care-home for elderly people: a case studyPublication . Oliveira, Rui; Fidalgo, Sandra; Cardim, SofiaResidential Structures for the Elderly People (care homes) play an essential role in the social response to support aging populations, reflecting the growing rate of aging in Portugal. These services are carried out by people in different, specific professional categories exposed to labour risks that affect the workers' physical, mental, and social health. Analysing and assessing the risks inherent in the various jobs is key to controlling them and preventing accidents and occupational illnesses. This study involves analysing the risks to which workers in a care home are exposed and, consequently, the preventive measures best suited to eliminating and controlling risks. The methodology involves the application of a questionnaire drawn up based on bibliographical research duly adjusted for the different professional categories. Subsequently, through non-participant observation, the existing risks were surveyed and evaluated, with the other sources of information being duly considered. The results show the need for specific training for the organization's employees and the implementation of lesser used preventive measures, which require more significant investment and support for their application in similar care-home institutions.
- FSC Certification in the Sustainability Management Control Systems: A Case Study of Four Wood Trading CompaniesPublication . Leite, Joaquim; Ribeiro, Vânia; Carmo, CecíliaThere are many management indicators on sustainability, but it is important to better understand the practices and the underlying reasons for including the monitoring of forestry certificates in management control. The purpose of this paper is to examine how and why Forest Stewardship Council (FSC) certification is incorporated into sustainability management control systems (MCSs). FSC certification serves as a credible tool for companies to demonstrate their alignment with the Sustainable Development Goals (SDGs), enhancing stakeholder confidence. The literature review centers on the concepts of FSC certification and sustainability MCSs. A multiple case study methodology was employed, focusing on four companies in the wood and wood-based product sector, particularly those with forestry certifications like FSC. Data were collected from documents published online by the companies studied, followed by a content analysis typical of qualitative research. The results show that the companies studied integrate FSC certification into their MCSs through diverse practices (how?) driven by sustainability motivations (why?). These firms adopt and promote sustainable initiatives, embedding FSC principles into their systems for performance monitoring and assessment. The findings indicate that companies in this sector not only adopt sustainable practices but also prioritize sharing information about these efforts. Practically, it was observed that retail businesses dealing with wood and wood-based products incorporate seven out of the ten FSC principles into their management systems. This reflects a significant level of integration of FSC certification within the MCSs of the analyzed companies.