ESGIN - Artigos em revistas com arbitragem científica
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Browsing ESGIN - Artigos em revistas com arbitragem científica by Field of Science and Technology (FOS) "Ciências Sociais::Economia e Gestão"
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- Beyond financial metrics: A systematic and bibliometric review of hotel business performancePublication . Sampaio, Carlos; Régio, Mónica; Sebastião, João RenatoHotel business performance has been traditionally measured through financial metrics. Nevertheless, recent research emphasizes the increasing relevance of non-financial metrics such as sustainability, stakeholder perceptions, and strategic management practices. This study assesses the evolution of the measurement of hotel business performance within the scientific literature to identify trends and theoretical frameworks that shape performance measurement. The methodological approach employs qualitative and quantitative analysis, through a bibliometric analysis, to track the development of performance metrics in the field. The findings suggest that the assessment of hotels’ business performance shifted from the use of pure financial metrics to a more integrated perspective, including factors such as social responsibility, customer satisfaction, and sustainability. Furthermore, external factors such as economic crises could also significantly influence hotel performance. Future research should further explore the role of technology and regional variations in shaping hotel business success.
- Digital transformation in accounting: An assessment of automation and AI integrationPublication . Sampaio, Carlos; Silva, RuiThis study conducts a bibliometric analysis of the scientific literature on digital, automated, and AI-assisted accounting systems. The data include documents listed in the Web of Science and Scopus databases. The analysis identifies the main authors, countries/territories, sources, and thematic trends. The results reveal that the scientific output within this research field has increased since 2018, emphasising the integration of artificial intelligence (AI), robotic process automation, and blockchain technologies in accounting. The findings also suggest that automation enhances efficiency, accuracy, and reliability while also raising concerns about ethics, cybersecurity, and job displacement. This study evaluates the accounting research from early discussions on information systems and automation to current topics such as digital transformation, sustainability, and intelligent decision-making. Furthermore, it contributes to the understanding of the scientific development of digital accounting and addresses future research directions involving AI and machine learning for predictive analytics and fraud detection, blockchain for secure and transparent accounting systems, sustainability through the integration of ESG reporting, and interdisciplinary collaboration between accounting, computer science, and business management to develop intelligent financial systems. The findings provide insights for academics and practitioners aiming to understand the ongoing digital transformation of accounting systems.
- Student entrepreneurship and research commercialization at universities in Azerbaijan, Colombia, Egypt, India, Poland, and PortugalPublication . Pańkowska1, Małgorzata; Bayramowa, Gulshen; Diaz Moya, Cesar Augusto; Fakhreldin, Hadia; Younis, Zeinab; Nanda, Neena; Filipe, Sara Brito; Félix, MartaThis study examines student entrepreneurship and research commercialization practices across six countries: Azerbaijan, Colombia, Egypt, India, Poland, and Portugal. Drawing on a comprehensive literature review and original student survey data, the study investigates how entrepreneurial intention, student capabilities, and external factors—such as institutional support, funding access, and mentorship—affect the commercialization of university-based research. Structural Equation Modelling (SEM) was deployed to analyze relationships among four key latent variables: Student Capabilities (SCAP), External Circumstances Influencing Research (ECIR), Entrepreneurial Intention (EN), and Research Commercialization (RC).The findings reveal significant cross-national variation. While entrepreneurial intention positively correlates with commercialization in some contexts, such as Portugal and Poland, this relationship is weaker or absent in others, including India and Azerbaijan. This suggests that individual motivation alone is inadequate without institutional alignment and external support structures. Moreover, student cognizance of available commercialization pathways and support services was varying, indicating a need for clearer institutional communication and engagement policies.The study contributes to the literature by offering a multi-country comparative framework for analyzing student-driven innovation. It also underscores the importance of culturally responsive policies and targeted interventions that address both individual-level capabilities and system-level barriers. Based on the findings, the article recommends integrated strategies for universities and policymakers, including improved mentorship programs, streamlined commercialization processes, and enhanced visibility ofsupport resources. These steps are essential for fostering inclusive and effective entrepreneurial ecosystems in higher education institutions across diverse socio-economic contexts.