Netnography is a special kind of qualitative social media research. It applies ethnographic techniques to comprehend social interaction in settings of modern digital communications. This article aims to highlight the key contributors and knowledge structure of this research domain. Utilizing bibliographic data of 722 articles retrieved from the Scopus database, researchers used performance analysis to have insights into the most prolific authors, institutions, countries and journals. Keywords co-occurrence analysis was done to map the knowledge structure. The thematic map tool was used to recognize basic themes, motor themes, niche themes, and emerging themes in order to suggest future research directions. The results indicate that, in terms of research publications, the most productive nation is the United Kingdom. The most lucrative organization has been acknowledged as Griffith University. The most influential author is stated to be Mkono M. The most resourceful source is Journal of Business Research. In addition, three significant knowledge clusters important to study utilizing netnography were identified as a result of co-occurrence of keywords analysis namely, consumer behaviour, co-creation in online brand communities and authenticity. Further, niche and emerging themes include-sustainable tourism, customer engagement and sharing economy. When taken as a whole, this review is a useful tool for quickly understanding the most recent research findings and potential directions for further investigation. An assessment of the state of netnography in business and management research has not been systematically investigated. Hence, the present study aims to thorough a grasp of the state-of-the-art in Netnography research field over the past decades along with the future research directions. Studying the state of the art in the field adds to academic knowledge and provides updated information on the procedure.

Public governance must ensure financial sustainability. This investigation aims to assess Portuguese local governments financial sustainability as the ability to service the upcoming obligations in commercial transactions (under the Late Payment Directive framework) and to study if accounting information enables public local governance with greater transparency and accountability about their financial sustainability. The study will focus on the 308 Portuguese local governments from 2009 to 2017. The number of local governments with average payment periods (PMPs) within 30 days had an increasing tendency. However, their adjusted average payment periods greatly exceed the 30 days, which means limited financial sustainability. In 2017, only 29% of the local governments have an adjusted PMP within 30 days against the 63% if it is used the officials PMPs. Therefore, accounting information does not enable public governance with greater transparency and accountability about Portuguese local government financial sustainability.

This paper highlights the importance of integrating microlearning and digital education as complementary strategies to combat classroom dropout and enhance academic success in higher education mathematics in Portugal. The study proposes the implementation of microlearning, focusing on fundamental concepts, as a key tool for learning recovery. The implementation of microlearning and digital education will be carried out in three phases: Short videos addressing key concepts, will be created using a visual and concise approach to facilitate student comprehension. These resources will be made available on an online platform accessible to students. The videos will be incorporated as supplements to mathematics face-to-face classes. Students will have access to the videos before the classes, allowing them to prepare and review concepts in advance. Quantitative and qualitative data will be collected on dropout rates, academic performance, and student feedback. Regular assessments will be conducted to measure the effectiveness of this strategy. It is expected that the integration of microlearning will provide students with a flexible and accessible way to review concepts, fill knowledge gaps, and reduce classroom dropout rates. The use of microlearning resources is anticipated to lead to a significant increase in students’ academic performance, resulting in higher final grades. It is expected that students will appreciate the convenience of microlearning videos, allowing them to learn at their own pace and review content according to their individual needs. The implementation of microlearning and digital education as supplements to face-to-face classes represents a promising strategy to address the challenges of classroom dropout and academic success in higher education mathematics in Portugal. This approach aims to create a more inclusive, flexible, and effective educational environment, benefiting students and promoting academic success. Ongoing research and evaluation will be essential to adapt and enhance these strategies over time, ensuring they meet the ever-evolving needs of students.

A transparência assenta na disponibilização de informação sobre a gestão, sendo imprescindível a uma boa governação pública. Dada a divulgação do Índice de Transparência Municipal (ITM) relativo aos anos de 2013 a 2017, a presente investigação tem como objetivo estudar as determinantes que influenciam este índice, naquele período. Para a realização do estudo utilizaram-se dados dos 308 municípios portugueses, sendo o valor do ITM a variável que se pretende explicar. Para a respetiva análise, recorreu-se à análise estatística via modelos de regressão linear múltipla com dados em painel. Como principal conclusão da investigação realizada retira-se que as variáveis despesa efetiva per capita, taxa de população idosa e percentagem de abstenção, demonstraram ser determinantes do índice de transparência municipal para os anos em análise. O presente estudo pretende contribuir para o conhecimento no âmbito da transparência dos governos locais em Portugal.

Objective: Accountability and transparency are essential values within the New Public Governance, in which reporting emerges as an instrument of accountability from public managers to stakeholders. In this context, the research aims to study the reliability of the Financial Reporting of the Portuguese State from 2010 to 2019. Method: The investigation method was the case study. It was analysed the limitations disclosed in the Opinions of the General State Account, issued by the Court of Auditors, (TdC), from 2010 to 2019. Data have been classified to carry out the descriptive analysis, allowing the interpretation of the information. Results: It can be concluded that the reliability of the Portuguese State's financial reporting is conditioned, namely by limitations of the scope and by the existence of material errors. Also, the lack of consolidated financial information and an accounting system that allows the integrated recording of State operations, as provided for in the legislation, affects the transparency and reliability of the General State Account. These constraints also limit the issuing of an opinion by the Court of Auditors under the International Standards on Auditing. Originality/Relevance: There is no known research on the reliability of the financial reporting of the Portuguese State, which is essential for the desired transparency. Theoretical/methodological contributions: The study contributes to the knowledge of the public sector transparency, meeting the stakeholders’ requirements for good governance practices and accountability.