48 documents found, page 1 of 5
Exploring Digital Accounting Challenges at Vila do Conde City Council
Sousa, Cristiana; Oliveira, Helena Costa; Maldonado, IsabelThe advancement of information technologies in the digital age has significantly impacted human activity and various professional fields, becoming increasingly prevalent in society. Over time, technology has profoundly transformed public accounting, enabling more efficient, effective, and optimized practices. Innovative tools, such as blockchain, artificial intelligence, and cloud computing, have emerged as key...
Migration and export performance: The role of the diaspora remittances
Pacheco, Luís Miguel; Maldonado, Isabel; Lobo, Carla AzevedoMigration and international trade represent two fundamental and interconnected aspects of globalization. This paper studies the impact of migration on bilateral trade, using data for remittances as a proxy for migrants in an augmented panel data gravity model framework. Using data for Portuguese bilateral trade with 187 countries for the period 2008-2017, and controlling for other determinants of trade through ...
Commodity and equity markets: Volatility and return spillovers
Pinho, Carlos; Maldonado, IsabelThe present paper provides an empirical analysis of the relationship between shocks to commodity markets and stock markets. By employing a total volatility connectedness measure, we study the relationship between shocks to oil, gold, copper, and agricultural commodity markets and emerging and developed stock markets. We conduct a connectivity analysis in the time and frequency domain to quantify market linkages...
Distance learning of financial accounting: Mature undergraduate students’ perce...
Silva, Ana Paula; Magalhães, Miguel; Pinho, Carlos; Pereira, Manuel Sousa; Torre, Lígia; Maldonado, IsabelThis research sought to explore self-reported satisfaction levels of mature students enrolled in the virtual financial accounting course of the first online-only bachelor’s degree in Portugal. While doing so, it attempted to generate understanding of which factors may affect undergraduate mature students’ engagement—herein measured in terms of overall satisfaction—with online learning, particularly, of financia...
Distance learning of financial accounting: mature undergraduate students percep...
Maldonado, Isabel; Silva, Ana Paula; Magalhães, Miguel; Pinho, Carlos; Pereira, Manuel; Torre, LígiaThis research sought to explore self-reported satisfaction levels of mature students enrolled in the virtual financial accounting course of the first online-only bachelor’s degree in Portugal. While doing so, it attempted to generate understanding of which factors may affect undergraduate mature students’ engagement—herein measured in terms of overall satisfaction—with online learning, particularly, of financia...
International determinants and inducing factors and performance of Portuguese i...
Pinho, Carlos; Maldonado, Isabel; Lobo, Carla Azevedo; Pacheco, Luís MiguelPurpose This study aims to analyse the relationship between the internationalisation performance of the company and, on the one hand, the factors that determine the internationalisation strategy and, on the other hand, the factors considered as inducers of this internationalisation process. The purpose of this study is to relate the determinants and inducing factors of the internationalisation process with the ...
Connecting the dots: a reality-based approach in a master in management degree
Miguens, Cristina; Ferreira, Pedro; Jayantilal, Shital; Maldonado, IsabelResearch carried out in recent years on the effectiveness of pedagogical methods has shown that active methods are more effective in learning and in developing skills relevant to the job market. Even so, active methods are often developed only in a confined environment, not including contact with organizational reality. If in some disciplines this absence of a real context may not have a major impact on trainin...
Big data and financial auditing in Portugal
Cláudio, Miriam; Pinho, Carlos; Maldonado, IsabelOver time, new instruments have been developed that allow us to collect, store, process and analyse more and more information. However, financial auditors are faced with what is now called the Big Data phenomenon. The objective of this article is to determine the impact that Big Data is having on financial auditing in Portugal and how auditors perceive this new scenario. For this purpose, a questionnaire was pr...
International new ventures and early internationalization: Networks and skills ...
Pinho, Carlos; Maldonado, Isabel; Lobo, Carla AzevedoThe skills of the employees, and for the International Experience of employees, in line with the chosen Theoretical Model. current research on international new ventures has been trying to understand the processes that support companies in their decision to early enter foreign markets. The role of learning and knowledge as become one of the arising topics in the literature. Recent empirical evidences provide im...
Auditoria independente no setor público local: O caso das Comunidades Intermuni...
Rocha, C.; Pinho, Carlos; Maldonado, IsabelEste estudo tem como objectivos avaliar em que medida as comunidades intermunicipais portuguesas estão a cumprir as suas obrigações quanto à divulgação dos documentos de prestação de contas (incluindo CLC) e identificar os fatores que determinam a modificação de opiniões dos auditores nas comunidades intermunicipais. [...]