81 documents found, page 1 of 9
Future accounting professionals – how important is teaching for sustainability?
Gomes, Sónia; Jorge, Susana; Eugénio, TeresaPurpose – This study aims to analyze Portuguese professional regulators’ perspectives on the importance given to sustainable development (SD) issues and their position on integrating SD in the curricula of accounting and management courses. Secondly, it seeks to analyze, from the student’s perspective, the importance of SD for their future professional performance as accountants or auditors. Design/methodology/...
Application of Renewable Energy—The Case of San Tomé Island
Ceita, Ludcelma de; Manso, Ricardo; Eugénio, TeresaIn the current context, the energy sector is one of the most important strategic points for the economic transformation of any society. Access to energy is a universal human right and a concern of the state. Whatever national development strategy is defined or implemented, it will always require measures to promote access to energy for all. Although the strong growth of renewable energies worldwide is evident, ...
Measuring Sustainable Practices in Agribusiness: A Bibliometric Analysis
Monteiro, Sónia; Quesado, Patricia; Ribeiro, Verónica; Fernandes, Maria Eduarda; Eugénio, Teresa; Costa, JoãoAs global concerns for sustainability matters have gained attention for businesses, industries, and economies, including agribusiness, the need to investigate the indicators that could evaluate sustainable performance in this sector has also risen. This paper aims to analyse the scientific production in the last decade (2011-2022) related to sustainable indicators (environmental, economic, social and ESG (Envir...
Bibliometric Analysis of Sustainable Indicators in Agribusiness
Monteiro, Sónia; Quesado, Patricia; Ribeiro, Verónica; Fernandes, Eduarda; Eugénio, Teresa; Costa, JoãoThe aim of this paper is to analyze the scientific production in the last decade (2011–2022) related to sustainable indicators (environmental, economic, social and ESG—Environmental, Social and Governance) in agribusiness. As methodology, a bibliometric study was carried out on articles from Scopus database. Afterwards, the most cited articles, journals and countries were analyzed, as well as a thematic analysi...
The Influence of Social Responsibility Practices on Tax Planning: An Empirical ...
Silva, Pedro Ferreira; Sá, Cristina; Eugénio, TeresaThis paper analyzes the influence of social responsibility practices on the development of tax planning activities in companies listed on Euronext Lisbon. Although scientific research into social responsibility and tax planning is not new, scientific studies into the relationship between these two themes is a developing area of research that still raises many questions. This study was carried out on a sample of...
Green campus and student proactivity initiatives: the importance of a participa...
Frizon, Jucelia Appio; Eugénio, Teresa; Frizon, Nelson NatalinoPurpose – This study aims to examine the mediating role of students’ knowledge of sustainable development (SD) in the relationship between green campus initiatives by higher education institutions (HEIs) and student proactivity. Design/methodology/approach – The research, with a quantitative approach, was carried out with students linked to HEIs belonging to the Sustainable Campus Network – Portugal (RCS-PT). F...
The Impact of Artificial Intelligence on Accounting—The View of Certified Accou...
Grácio, Leonor; Eugénio, Teresa; Azevedo, GraçaIn recent years, artificial intelligence (AI) has taken on an important role in various daily tasks. This is a transformative technology that is impacting several areas, one of which is accounting. The daily tasks of Certified Accountants (CAs) are increasingly being automated using machines. This scenario is evolving and transforming before the eyes of accounting professionals, which requires a high level of a...
Regresso ao passado: a contabilidade e a profissão de contabilista em Portugal
Eugénio, Teresa; Azevedo, Graça; Grácio, LeonorPara quem gosta de história e para quem gosta de aprender com as lições passadas apresentamos, sem sermos exaustivos, uma “viagem” ao passado da contabilidade e à compreensão de algumas das etapas pelas quais passou a profissão de contabilista em Portugal. Alertamos o leitor que é apenas um pequeno ensaio, muito fica por dizer. Não seria possível em curtas páginas contar toda esta história, de uma importante ár...
Bibliometric Analysis of Sustainable Indicators in Agribusiness
Monteiro, Sónia; Quesado, Patrícia; Ribeiro, Verónica; Fernandes, Maria Eduarda; Eugénio, Teresa; Costa, João; Rodrigues, Hugo; Tomás, MarinaThe aim of this paper is to analyze the scientific production in the last decade (2011–2022) related to sustainable indicators (environmental, economic, social and ESG—Environmental, Social and Governance) in agribusiness. As methodology, a bibliometric study was carried out on articles from Scopus database. Afterwards, the most cited articles, journals and countries were analyzed, as well as a thematic analysi...
Students CSR Orientation: Building Dialogues between the Academic Community and...
Frizon, Jucelia; Eugénio, Teresa; Morais, AnaBackground: This paper aims to verify whether the students’ expectations regarding corporate social responsibility (CSR) initiatives of companies, affect their CSR orientation, contributing to the dialogue between the academic community and the business world. It includes the opinions of undergraduate students in a business area. Methods: The methods involve a quantitative and descriptive approach, with the dat...