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- 10th GECAMB/P-CSEAR & XXIV Grudis Conference and Doctoral Colloquium: book of abstractsPublication . Nogueira, Sónia P.; Esteves, Elsa Tavares; Pais, ClarisseThe 10th GECAMB/P-CSEAR & XXIV Grudis Conference and Doctoral Colloquium is scheduled for 23-25 January, 2025 and will be held at School of Public Management, Communication and Tourism of Bragança Polytechnic University (EsACT-IPB), Mirandela. The charming city of Mirandela, located in the picturesque northeastern Portugal, a short distance from places of environmental and cultural interest (e.g. the historic city of Bragança and Alto Douro UNESCO World Heritage region) looks forward to warmly welcoming you. The first of its kind, the joint Conference is the product of a partnership between Grudis Accounting Research Network and the Centre of Applied Research in Management and Economics (CARME) of the Polytechnic of Leiria, the team behind GECAMB/Portuguese CSEAR (Centre for Social and Environmental Accounting Research, UK). It brings together the annual Grudis Conference and Doctoral Colloquium with the biennial Portuguese CSEAR Conference (aka GECAMB), two communities of scholars with a shared passion and interest in accounting research. The event will feature the presentation of conference papers and PhD research projects at the Doctoral Colloquium. It offers a unique opportunity to present your research in all areas of accounting, including social, and environmental accounting, to receive discussant and participant feedback, to participate in insightful plenary addresses and engage with speakers, and to develop professional networks and explore collaboration opportunities. Ultimately, the conference seeks to support scholars with the production and dissemination of high-quality Accounting Research, including Social and Environmental Accounting Research. We invite Accounting scholars and researchers, graduate students, and practitioners to take part in this event. We welcome submissions of papers from all researchers, and in particular from members of the CSEAR community and the Grudis Accounting Research Network. The XXIV Grudis Conference and Doctoral Colloquium is supported by the European Accounting Association (EAA) under its National Associations Initiative.
- Advancing Mindset in Entrepreneurial Intentions: A New Model?Publication . Correia, Maria Patrocínia; Marques, Carla; Silva, RuiIn the literature on entrepreneurship, the importance of entrepreneurial intentions (EIs) as a backdrop for behavioral planning has been highlighted. Although they are not real behaviors, EIs are a mong the best predictors of entrepreneurial activity, as this event is rare and difficult to measure. Several authors consider the theory of planned behavior (TPB)to be the “reference model” in EI research.The consideration and involvement of more factors in TPB have been explored with the main aim of building a more comprehensive and complete explanation of IEs. Torealize this goal,this chapter uses the TPB proposed by Ajzen(Organizational Behavior and Human Decision Processes 50:179–211, 1991) as aframework for understanding the EIs of higher education students and the next ends it by adding the entrepreneurial mindset.This study makes important contributions. First, this research is concerned with investigating the role of the psychological element of the entrepreneurial mindset. Second, a new EI model could be constructed, integrating different impact variables that can increase the EI of students,to advance a solid research agenda.
- Atribuição de apoios financeiros municipais a entidades desportivas: quais os critérios?Publication . Teixeira, Nuno Filipe Pereira; Nogueira, Sónia P.; Coelho, Ana SofiaO desporto assume um papel determinante para a sociedade atual quer a nível do desenvolvimento social, económico e cultural, mas também para a promoção da saúde e bem-estar do indivíduo. As políticas públicas locais são fundamentais para o desenvolvimento desportivo, pois é a Administração Pública, em particular as autarquias locais, que apresentam uma maior proximidade com os seus cidadãos e têm uma maior perceção dos problemas e das suas necessidades. A importância do papel das políticas públicas no desporto verifica-se no sentido de oferecer o direito à prática desportiva igual para todos e desta forma garantir uma atuação coerente e eficiente na promoção do desporto, aproveitando e melhorando os recursos disponíveis. Essas políticas públicas podem ser materializadas de várias formas, entre as quais, através da celebração de contratos-programa de desenvolvimento desportivo. O presente estudo investiga os critérios de elegibilidade e de atribuição dos apoios financeiros pelas autarquias locais por via de contratos-programa, celebrados com os clubes e associações promotoras do desporto, durante o período 2022-2024. A investigação assentou num paradigma interpretativista e segue uma abordagem qualitativa, considerando como unidade de análise três municípios da NUTS III – Alto Tâmega e Barroso, Chaves e da NUT III – Terras de Trás-os-Montes, Bragança e Mirandela, onde foram realizadas entrevistas aos responsáveis políticos dos municípios. Para a análise teve-se em conta o conteúdo de documentação oficial, nomeadamente: as grandes opções do plano; os regulamentos municipais, os contratos-programa de desenvolvimento desportivo celebrados nos municípios, e os relatos financeiros e orçamentais, nomeadamente as demonstrações da posição financeira e a demonstração dos resultados. Pretendeu-se com este trabalho ter uma maior compreensão sobre a forma como são atribuídos os apoios à prática desportiva pelos municípios referidos e ter um entendimento sobre quais são os critérios que estão na base dessa atribuição. Este estudo pretendeu ainda contribuir para a literatura no sentido de propor sugestões de melhoria em prol de uma oferta equitativa e transparente para todos os cidadãos. Os resultados obtidos permitiram mostrar, que apesar de objetivos comuns de promoção e desenvolvimento do desporto local, as prioridades estratégicas e os mecanismos de avaliação variam de forma expressiva entre os municípios, refletindo diferentes visões sobre o papel da política pública desportiva. Enquanto alguns municípios privilegiam a consolidação de modalidades de grande expressão social, outros apostam na diversificação da oferta desportiva, procurando equilibrar critérios de eficiência financeira com metas de equidade e de desenvolvimento comunitário. Esta disparidade evidencia a necessidade de adaptar os instrumentos de apoio e os contratos-programa às especificidades locais, de forma a garantir uma maior eficácia e justiça na aplicação das políticas desportivas.
- BIP IntegratedProjectPublication . Magalhães, Francisco; Gomes, Giovany; Sousa, Miguel; Domingues, Mariana; Pinto, Ana Lúcia Jesus; Santos, Arlindo; Costa, Carlos Casimiro da; Fernandes, TiagoThe Integrated Project is a BIP ERASMUS+ programme that, in 2024, is running its fourth edition. It combines online and in-person sessions, involving students from various European partner institutions. The project is part of the Integrated Project course unit within the Multimedia degree at EsACT, offering students an international and multidisciplinary experience in project creation.
- Co-creation and active learning within higher education studentsPublication . Coelho, Ana Sofia; Lisboa, Ana; Bittencourt, Bernadete de Lourdes; Pires, RaquelThe contemporary Higher Education System is full of challenges. The traditional teaching system was based on expositive lessons where the teacher was the center of attention, but this is no longer effective. Nowadays, students have become the center of attention, with a teaching system based on flexible structures and an active learning environment. Active learning activities such as co-creation are part of contemporary education and are key to better preparing students for the job market. This research examines co-creation and active learning experiences within higher education students. Particularly, the research analyzes the implementation of active learning activities in the development of an advertising campaign. It used groups of students from the Communication and Journalism Bachelor at a Portuguese University and supporting tools, such as Mentimeter, Jamboard, Google Slides, and Storyboard. Gamification, generation of Artificial Intelligence-based advertisements, outdoors, mupis, posters, online publications (websites and social media) and PowerPoint presentations are some examples of the outcomes of the implemented activities. Active learning activities proved to motivate and engage students individually and as part of the team. Additionally, the research evidenced the achievement of results such as critical thinking, research, written and oral presentation and problem-solving skills development.
- Context-Aware Systems Architecture in Industry 4.0: A Systematic Literature ReviewPublication . Santos, Arlindo; Lima, Claudio; Pinto, Tiago; Reis, Arsénio; Barroso, JoãoFeatured Application This review highlights interoperability, automation, and decision-making as critical requirements for context-aware systems in the manufacturing domain that integrate the principles of Industry 4.0. It discusses relevant patterns and technologies, identifies context gaps, emphasises ontologies' importance, and proposes directions for future research.Abstract Technological evolution has driven the integration of computing devices in various domains, giving rise to heterogeneous and dynamic intelligent environments; together with market pressure, these pose challenges in formulating an architecture that takes advantage of contextual knowledge. In terms of architectural design, we are witnessing a transition from a centralised, monolithic view of systems to a decentralised view that incorporates the vertical and horizontal dimensions of the production environment. Therefore, this review aimed to (i) identify the requirements, (ii) find out about the representation models and context inference techniques, and (iii) identify architectural technologies, norms, models, and standards. The results observed in 25 articles made it possible to identify interoperability, automation, and decision-making as convergence points and observe the adoption of ontologies as a research area for context representation. In contrast, the discussion of context inference techniques remains open. Finally, this study presents recommendations for the design of a context-aware systems architecture that incorporates the principles of Industry 4.0 and facilitates the development of applications.
- Descentralização de competências na educação: perceções e impactos na Comunidade Intermunicipal do Alto Tâmega e BarrosoPublication . Oliveira, Carla de; Nogueira, Sónia P.; Bittencourt, Bernadete de LourdesA descentralização de competências na área da Educação em Portugal, como em todas as áreas, tem sido um processo de crescimento gradual e complexo, distinguido por várias reformas legislativas, políticas e administrativas, destacando-se a Lei n.º 50/2018, de 16 de agosto, que estabelece o quadro de transferências de competências para as autarquias locais e para as entidades intermunicipais. Este trabalho tem como objeto principal o estudo e a análise do impacto da descentralização de competências na área da educação na Comunidade Intermunicipal do Alto Tâmega e Barroso (CIMAT), nomeadamente nos concelhos de Boticas, Chaves, Montalegre, Ribeira de Pena, Valpaços e Vila Pouca de Aguiar, com o objetivo de compreender a perceção dos atores envolvidos (municípios, escolas, comunidade educativa) sobre as vantagens e desafios deste processo.
- Digital communication of museums in Porto and Northern PortugalPublication . Cascais, Elisabete; Esteves, Elsa Tavares; Morais, Elisabete PauloIn recent years, museums have seen an increase in the number of assistive technologies they use to engage visitors. Information and Communication Technologies (ICT) offer new opportunities in the museum environment, whether indoors or outdoors, by adopting interactive cultural experiences that are accessible to all visitors. In this sense, the main aim of this research was to identify and analyse the digital tools and communication techniques used by museums, both on the web and on-site, which promote Digital Communication. In the first phase, to analyse the museums' websites, a matrix of variables was created to define Digital communication based on the digital tools and communication techniques identified in the literature review. The analysis resulted in a matrix that defines Digital communication in three dimensions: visibility, usability, and interactivity. For each of these dimensions, variables were identified that could be observed and tested to be considered active on museum websites. In the second phase, an online questionnaire was applied to all the museums in the sample to gather additional information. The results obtained from the analysis of the websites are lower than expected, as none of the websites identified all the variables mentioned. Analysis of the questionnaires shows a more significant concern for the diversity of visitors due to the combination of multi-format communication techniques with digital tools.
- Digital marketing in health and wellness tourismPublication . Martins, Marco; Guerra, Ricardo Jorge da Costa; Santos, Lara; Lopes, Luisa; Conde, Ana RitaThe dissemination of information and communication technologies (ICTs) has altered how society functions, creating the denominated information society. Consequently, digital technologies are significantly reducing information asymmetries between customers and providers. The evolving of internet-based applications improves marketing efforts by enabling organisations to implement innovative forms of communication besides moving for ‘co-creating’ content with customers. Digital marketing strategies offer marketers new ways to cultivate customer relationships, which can lead to increased customer loyalty. This is important because the effects of customer loyalty on health and wellness profitability are known to be significant. Therefore, this study discusses the digital marketing strategies that health and wellness tourism organisations must master to ‘conquer’ and retain customers. Considering that, a semi-systematic secondary research method was used based on the existing literature. This method explores digital marketing and how it can be adapted to the sector of health and wellness tourism. Essentially, this first stage consists of a reflexive work that uses different approaches and meanings to define conceptual analytical dimensions. The second stage consisted of an overview on Southern Europe real-world examples analyses; considering its possible contribution to consolidating our results and questioning, our option was taken. This chapter formulates a series of recommendations for the sector that may help improve decision-making in the digital marketing implementation and practice of digital marketing. The study also contributes to address the existing lack of literature. We conclude the chapter by identifying, providing and discussing possible avenues for future research.
- Digital marketing in the tourist resorts of Terras de Trás-os-MontesPublication . Esteves, Elsa Tavares; Ribeiro, M.; Morais, Elisabete PauloTourism in rural areas has experienced an evolutionary demand, taking into account new needs and trends in tourist consumption. The promotion of the various rural tourism enterprises must, like other businesses, be accompanied by the use of digital strategies and tools. Thus, the main objective of this research is to assess the use of digital marketing and its tools for promoting rural tourism enterprises in Terras de Trás-os-Montes. We opted for a qualitative methodology with semi-structured interviews with the managers of the enterprises in the study region, in order to find out their point of view on the application of digital marketing. The results reveal that the entities recognize digital marketing as an essential tool for business survival and growth. They consider that they use social networks in a "superficial" way to promote regional events, publicize seasonal activities that can be practiced by guests and promote the enterprise. Their weakness is the lack of knowledge they have in digital marketing to apply more tools and optimize the ones they already use.