Logo do repositório
 

Resultados da pesquisa

A mostrar 1 - 10 de 23
  • Putting the magnifying glass on minorities groups in entrepreneurship: What can we observe?
    Publication . Sampaio, Carlos; Farinha, Luís; Sebastião, João Renato; Fernandes, António Marques
    Although entrepreneurship plays a critical role in fostering economic development, erasing inequality, and generating more balanced societies, a gap concerning the course, nature, and state-of-the-art of minority entrepreneurship scientific literature need to be fulfilled. A hybrid methodology, combining bibliometric methods and topic models (latent Drichlet allocation) is used to perform a thematic analysis of the minority entrepreneurship research stream. The analysis provides insight into the most relevant research themes as well as further research agenda.
  • Social innovation and social entrepreneurship : uncovering themes, trends, and discourse
    Publication . Sampaio, Carlos; Sebastião, João Renato
    The world is marked by persistent and recurring socio-economic and environmental changes. The domains of social innovation and social entrepreneurship have gained prominence as catalysts for positive change and societal resilience. Despite the substantial body of literature assessing social innovation and social entrepreneurship, most studies address these topics through analyses of scientific production output or through systematic literature reviews. Conversely, the main objective of this paper is to conduct a thematic analysis of the existing scientific literature on social innovation and social entrepreneurship, published across various geographical contexts, to assess themes, trends, and discourse within these fields worldwide. Therefore, it synthesizes, analyzes, and evaluates the evolving landscape of social innovation and social entrepreneurship research over time, employing a sliding windows methodology. This approach divides the analyzed period into distinct times to meticulously track changes in themes and discourse over time. To accomplish this objective, this paper examines the evolving thematic dynamics of social innovation and social entrepreneurship within the scientific literature, serving as a driver and compelling researchers and practitioners to explore new dimensions in social innovation and social entrepreneurship. Evidence from the analysis is discussed, including the main theoretical and practical implications and proposals for future research. This paper emphasizes the importance of adaptive and resilient approaches within the domains of social innovation and social entrepreneurship and contributes to a deeper understanding of how social innovation and social entrepreneurship evolve and adapt over time, shedding light on the transformative potential of social innovation and social entrepreneurship.
  • Estimativas de justo valor e mercados financeiros
    Publication . Sampaio, Carlos
    Investidores, financiadores e outros credores tomam decisões tendo por base as divulgações efetuadas pelas entidades, especificamente a informação constante nas demonstrações financeiras. Tomando em consideração os efeitos das bases de mensuração na preparação das demonstrações financeiras, e os requisitos de informação dos utentes da informação financeira, este artigo aborda o tema da mensuração pelo justo valor e a sua relação com o comportamento dos mercados financeiros. Recorre-se à crise financeira de 2008-2009 para exemplificar esta relação. Apresentase informação que mostra que a crise financeira teve um papel fundamental no desenvolvimento de produção científica sobre a mensuração pelo justo valor.
  • Market orientation and hotel industry: developing a measurement model
    Publication . Sampaio, Carlos; Hernández-Mogollón, José Manuel; Rodrigues, Ricardo Gouveia
    This study seeks to fill a gap in market orientation literature about the hotel industry and deals with the construction of a market orientation scale tailored based on a sample obtained from the hotel industry in a multicultural context. The proposed model has three dimensions: intelligence generation, intelligence dissemination and coordinated response to the client, competition and market structure domains. Research results indicate that the scale has good psychometric indicators. Content validity was assessed by questioning a group of marketing experts across Western Europe. Working data indicates that the proposed model holds convergent and discriminant validity as well reliability.
  • O projeto INOVC+ no Instituto Politécnico de Castelo Branco
    Publication . Rigueiro, Constança; Sampaio, Carlos; Farinha, Luís; Torres, Pedro
    O Inov C+: Ecossistema de Inovação Inteligente da Região Centro é um programa estratégico especial de criação de novos produtos e serviços resultantes de I&D+I. É um programa de valorização de conhecimento científico e tecnológico que consiste na implementação de um inúmero de iniciativas para a criação de um sistema articulado entre a ciência e a tecnologia e as empresas para a Região Centro. Este projeto pretende contribuir para a afirmação da região centro como uma referência nacional de projeção internacional. Incorporar uma oferta completa de recursos, infraestruturas e atividades contribuindo para o desenvolvimento sustentável e da competitividade da Região Centro. O INOVC+ está a ser implementado na região centro, nomeadamente na região de Aveiro, Coimbra, Leiria, Viseu Dão e Lafões, Beira e Serra da Estrela, Beira Baixa, Oeste e médio Tejo. Com este projeto pretende-se maximizar o potencial de transferência de conhecimento das instituições de ensino, envolver as empresas e entidades não empresariais do sistema regional de I&I. Enfim, criar um networking que contribua para tornar o tecido empresarial mais inovador e as instituições de ensino superior mais empresariais. Nesta publicação pretende-se fazer um breve sumário do projeto e seus objetivos globais, bem como a apresentação, descrição dos trabalhos realizados e resultados alçados nas atividades principais no Instituto Politécnico de Castelo Branco.
  • How the 2008–2009 Financial crisis shaped fair value accounting literature: a bibliometric approach
    Publication . Sampaio, Carlos; Farinha, Luís; Sebastião, João Renato; Régio, Mónica
    This study aims to fulfil a gap in the literature, delivering a road map to understand the course and nature of the fair value accounting literature, further showing how the 2008–2009 financial crisis affected it. Bibliometric methods analyze 377 documents retrieved from the Web of Science and Scopus databases. Results show a heavy increase in fair value accounting literature starting due to the 2008–2009 financial crisis, further showing a shift from fair value accounting regulations to topics such as fair value measurement, earnings management, value relevance, and banks. Results provide further evidence about relevant themes, showing that topics related to financial crises stay relevant, even during times of growth.
  • Social innovation and social entrepreneurship: discovering origins, exploring current and future trends
    Publication . Farinha, Luís; Sebastião, João Renato; Sampaio, Carlos; Lopes, João
    Nonprofit sector integrates an important part of the economy, which serves as a critical factor for social change. Social innovation and social entrepreneurship are of paramount importance for the nonprofit sector aiming to solve social needs. The purpose of this paper is, through bibliometric mapping techniques, based on 2695 documents, to understand thematic evolution of social innovation and social entrepreneurship. The main conclusion is that, from the analysis, we can see that the scientific production in this field of knowledge has intensified in recent years, but the centrality and the search density undergo major changes. New paths for future research are outlined.
  • How former travellers contributed to portray a country's image
    Publication . Sampaio, Carlos; Régio, Mónica; Hernández-Mogollón, José Manuel
    This study aims to contribute to depict Portugal's image as a touristic destination and tries to describe Portugal as it was seen by former travellers. It analyses written documents brought to us by English speaking travellers during the third quarter of the 19th century. Speci?cally, it analyses books written over the timespan 1850-1875. A mixed approach is performed to conduct the analysis, systematic literature review, content analysis and science mapping technics are employed. Findings show references to multiple important aspects related to Portugal's image, such as landscapes, food, accommodation, and infrastructures.
  • Competitor orientation, pricing strategy, and business performance
    Publication . Sampaio, Carlos; Rodrigues, Ricardo Gouveia; Hernández-Mogollón, José Manuel
    This study proposes to study the nature of the relationship between competitor orientation, a strategy based on low prices and hotel business performance, and to test if a low-price strategy plays a mediating role in the relationship between competitor orientation and business performance. A structural equation modeling approach is used, and a sample from the Italian hotel industry was used to evaluate the proposed hypotheses. Results show that competitor orientation is positively related to business performance and a strategy based on low prices. Furthermore, it is found that a low-price strategy has adverse effects on business performance. Additionally, the mediating role of the low-price strategy was not confirmed.
  • The influence of students’ perceptions and motivation on accounting and taxation careers
    Publication . Sampaio, Carlos; Régio, Mónica; Sebastião, João Renato
    Companies depend on the trust and confidence of the general public to thrive. The integrity of financial reporting practices plays a pivotal role in establishing and sustaining stakeholders’ confidence. This trust serves as a foundational cornerstone in managerial decision-making processes and in facilitating the active participation of a diverse spectrum of stakeholders within organizational frameworks. Despite its reputation for ethical and transparent conduct, the field of accounting often grapples with a perception of mundanity, particularly among student populations. This study uses a structural equation modeling approach to assess the impact of students’ perceptions of the accounting profession on their motivation in academic coursework, using a sample of 92 undergraduate students of accounting and taxation subjects. Additionally, it seeks to investigate how this motivation directly influences their perceptions of future career and how it operates indirectly through their active engagement in accounting and taxation courses. The research findings indicate that students’ perceptions of the accounting profession have a direct and positive effect on the perceptions of future career of individuals enrolled in both accounting and taxation courses. This influence is further mediated by the levels of motivation and engagement observed in the academic domain. Moreover, the results highlight the direct and positive influence of students’ motivation and engagement in their coursework on their perceptions of future career.