Over the past few years, there have been changes in tourist accommodation, whether through new investments or restructuring and upgrading existing tourist accommodation. We have witnessed a greater diversity in the offer of leisure facilities (conference rooms and spas, among others), the implementation of more sustainable measures, the introduction of technological innovations and the association of themes or ...
Welcome to the latest edition of the International Journal of Business Innovation! As we embark on this journey of exploration and knowledge, we are thrilled to present a collection of groundbreaking research and insightful discoveries. This journal serves as a platform for the exchange of ideas, where experts from various fields converge to push the boundaries of scientific understanding. Our editorial team is...
With this issue, we begin the second volume of lnternational Journal of Business Innovation (IJBI). Also like this, we started another new stage of the journal. If the first volume is associated with the launch and promotion of the journal, this second volume is intended to be of consolidation. Consolidation and affirmation! In this volume, therefore, we intend to increase the number of submissions, thus reduci...
This article aims to analyze the scientific production on the impact of new technologies, such as blockchain, big data and artificial intelligence, on the professional day-to-day of accountants, quantifying the articles published by year, title of origin, citation, journal impact, as well as identifying publications by author, affiliation and country. 71 studies are analyzed using bibliometric techniques suppor...
It is with satisfaction that the editorial team of IJBI - International Journal of Business Innovation presents its second issue of the second volume. Despite several articles submitted from various scientific areas, this issue, by editorial decision, concentrates articles only from the scientific area of accounting, thus allowing to provide readers from this scientific area with a collection that brings togeth...
Welcome to the International Journal of Business Innovation! As we set sail into the fourth and final issue of the second volume, we take a moment to ponder the remarkable journey we've shared. With great pride, we commemorate the strides we've taken together in advancing cutting-edge research and cultivating innovation within the business realm Despite being in our initial years, our journal has already establ...
Nowadays, internal audit procedures are increasingly supported by the use of technological tools, such as integrated ERP (Enterprise Resource Planning) systems, aiming to improve the performance of internal auditors, as well as the effectiveness and efficiency of their work. In fact, the adoption of these systems, together with a good implementation strategy, enhances the strengths of a business, while mitigati...
As a result of the increasing demand on the credibility of the financial information disclosure, internal auditing has been playing an increasingly important role in organizations. Currently, there is a need to ensure the compliance of organizational transactions in real time in order to increase the reliability of the information and to reduce risks. In this context, the concept of Continuous Assurance has eme...
The concept of sustainable development (SD) was introduced in the “Our Common Future” report, launched in 1987, which influenced the emergence of many studies related to the role played by organizations as actors supporting SD. SD is a consolidated concept; however, since 1987, many political, social, and natural events have occurred on our planet, which have impacted companies’ behaviors. However, the diversit...
The development of the non-profit sector (NPS) in Portugal has been gaining relevance in recent times, particularly in the form of institutions whose purpose is to broaden and increase the response to the needs of the most needy and socially vulnerable citizens. The financing of Portuguese non-profit sector entities is essentially made up of income from their activity, donations and public or governmental suppo...