74 documents found, page 1 of 8
Editorial
Marques, Rui Pedro; Vieira, Elisabete; Azevedo, Graça; Marques, SusanaIt is with great pleasure that we present the first issue of Volume 5 of the International Journal of Business Innovation. This issue continues our commitment to publishing high-quality, interdisciplinary research that addresses contemporary challenges in business, accounting, management, and organizational development. The articles included in this edition reflect the diversity of methodological approaches and...
STICKY COSTS IN THE CLASSROOM: RETHINKING MANAGEMENT ACCOUNTING EDUCATION FOR R...
Lucas, Ana; Azevedo, Graça; Oliveira, J; Lima Santos, LuísIn recent years, research on cost behavior in accounting has advanced significantly, particularly with the introduction of the concept of “sticky costs.” These costs exhibit asymmetry, meaning they increase more rapidly with rising activity levels than they decrease with falling activity. This phenomenon challenges cost management as it complicates earnings predictability and financial stability for organizatio...
Editorial
Marques, Rui Pedro; Vieira, Elisabete; Azevedo, Graça; Marques, SusanaIt is with great pleasure that we present the first issue of Volume 4 of the International Journal of Business Innovation. This edition continues our commitment to promoting high-quality, interdisciplinary research that reflects the dynamic challenges and opportunities in business, management, and public administration. In this issue, we feature three insightful articles that explore distinct yet interrel...
Integrating new perspectives in public sector accounting education (PSAE)
Gomes, Patrícia; Teixeira, Cláudia; Azevedo, GraçaIn this debate article, in light of current environmental, social and economic crises, we draw from the educational conceptual frameworks developed by the OECD and the accounting education literature to briefly explore the need to promote new perspectives in public sector accounting education (PSAE). In order to address contemporary public sector challenges, these perspectives relate to, for example, the resili...
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...
Editorial
Marques, Rui Pedro; Vieira, Elisabete; Azevedo, Graça; Marques, SusanaIt is with great pleasure that we present the first issue of the third volume of the International Journal of Business Innovation. This milestone reflects the dedication and passion of our contributors, reviewers, and editorial team. It signifies our collective effort to advance the field of business innovation and to provide a platform for pioneering research and ideas. In this issue, we are glad to shar...
Editorial
Marques, Rui Pedro; Vieira, Elisabete; Azevedo, Graça; Marques, SusanaIt is with great pleasure that we present the second issue of Volume 3 of the International Journal of Business Innovation. This issue once again reflects our commitment to publishing cutting-edge and high-quality research focused on critical topics shaping today’s business environment. The collaboration between authors, reviewers, and our editorial team continues to drive the success of this journal, ensuring ...
Editorial
Marques, Rui Pedro; Vieira, Elisabete; Azevedo, Graça; Marques, SusanaWith great enthusiasm, we present the third issue of Volume 3 of the International Journal of Business Innovation. This issue highlights our commitment to fostering a platform for high-quality, interdisciplinary research that addresses the evolving dynamics of the business landscape. The contributions in this issue emphasize diversity in both subject matter and methodology, showcasing the innovative efforts of ...
Modern Regulations and Practices for Social and Environmental Accounting
Azevedo, Graça; Eugénio, Teresa; Fialho, AnaModern Regulations and Practices for Social and Environmental Accounting discusses social and environmental accounting issues such as regulations, norms, organizational practices, and the challenges of education. There has been an increased interest in social and environmental issues in recent years as more consideration is given to the idea of sustainability and social accounting. Gray et al. (1996) argue that...