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Rui Silva has a Ph.D. in Management from the University of Beira Interior (Covilhã - Portugal). Masters in Finance and Accounting, and Economics graduate from the University of Trás-os-Montes and Alto Douro. He is a professor in the Financial Accounting Curricular Units, Advanced Management Accounting, Accountability and Finance, Budget Accounting and Financial Reporting. He has published articles in several international indexed scientific journals on Accounting, Gamification in Accounting, University Partnerships, Strategic Management; Quality Systems; Written and Oral Accounting Students Communication, among others. He is an integrated member of the research center: CETRAD (Center for Transdisciplinary Studies for Development: https://www.cetrad.utad.pt/) of UTAD.
The importance of motivation in mathematics education is expressed in the large number of studies related to the teaching and learning process. Improving students’ motivation in the mathematics classroom is a fundamental issue for teachers, investigators, and policymakers, due to its relevance in the students’ behavior and academic success. The Academic Motivation Scale is a highly applied tool to evaluate students’ motivation based on Self-Determination Theory. In Portugal, there is a lack in the analysis of the different domains of mathematics motivation defined by Self-Determination Theory, for students attending basic education. Additionally, there is no comprehensive instrument that allows that evaluation. Adapting the Academic Motivation Scale, the purpose of this study is to assess the mathematics motivation of Portuguese students who attend the third cycle of basic education. In addition, it is intended to analyze the properties of this new instrument using a sample of 349 Portuguese students aged between 12 and 17. Exploratory and confirmatory factor analysis indicated a very good validity and reliability of this measuring instrument of mathematics students’ motivation. The results of this work allow the development of educational policies that promote strategies to increase students’ motivation in mathematics.
Sandra P. Sousa; Rui Silva. Validity and Reliability of the Portuguese Version of Mathematics Academic Motivation Scale (MATAMS) among Third Cycle of Basic School Students. Mathematics 2021, 9, 2049 .
AMA StyleSandra P. Sousa, Rui Silva. Validity and Reliability of the Portuguese Version of Mathematics Academic Motivation Scale (MATAMS) among Third Cycle of Basic School Students. Mathematics. 2021; 9 (17):2049.
Chicago/Turabian StyleSandra P. Sousa; Rui Silva. 2021. "Validity and Reliability of the Portuguese Version of Mathematics Academic Motivation Scale (MATAMS) among Third Cycle of Basic School Students." Mathematics 9, no. 17: 2049.
There is increasing recognition worldwide of the importance of academic activities, specifically in situations of pandemics. Therefore, this study aimed to understand the effects of COVID-19 on lecturers/researchers and Ph.D. and master students who have faced unexpected and continuous disruption in their teaching and research activities. To fulfil the aims, the study focused on a mixed method approach quantitative study based on a questionnaire administered on social networks and open questions. The unit of analysis was lecturers/researchers and Ph.D. and master students. The results obtained show that this lengthy interruption had severe impacts on their activities, requiring new competencies and capacities to deal with changes in a short period of time, including less positive feelings affecting them and their families. The main contribution of this study lies in identifying the barriers and opportunities created by this virus in the academic world and in presenting a theoretical framework to improve the situation, given that the confinement exponentiated negative and psychological feelings in academics, although telework is seen as a positive factor with continuity in the future, as a way to foster the social, environmental sustainability of Higher Education Institutions (HEIs) and the wellbeing of their human capital. As implications for practice, the evidence points to the need for academics to be provided with training in E-learning, about technological tools for use in distance-learning and to reconsider how they carry out their research on the ground.
Margarida Rodrigues; Rui Silva; Mário Franco. Teaching and Researching in the Context of COVID-19: An Empirical Study in Higher Education. Sustainability 2021, 13, 8718 .
AMA StyleMargarida Rodrigues, Rui Silva, Mário Franco. Teaching and Researching in the Context of COVID-19: An Empirical Study in Higher Education. Sustainability. 2021; 13 (16):8718.
Chicago/Turabian StyleMargarida Rodrigues; Rui Silva; Mário Franco. 2021. "Teaching and Researching in the Context of COVID-19: An Empirical Study in Higher Education." Sustainability 13, no. 16: 8718.
This research aims to adapt the Leymann Inventory of Psychological Terror and its use on Portuguese Accounting Professionals. Leymann scale was applied in a final sample of 478 accountants aged between 28 and 68, of which 47.5% were men and 52.5% women. We used a quantitative methodology by applying a questionnaire survey whose results were, in the following research phase, analyzed using the statistical packages SPSS 26 and AMOS 27. We used SPSS 26 for the Descriptive Statistical Analysis and AMOS 27 to estimate the structural equation model that validated the scale. After the scale had been adapted and changed, it was validated in psychometric terms to be applied to and used in studies involving this type of professionals. The Accountants Leymann Inventory of Psychological Terror that resulted from adapting the original model was tested using structural equation modelling. Thus, the new scale produced significant results similar to those of the original scale, which means that it is valid and can be applied to other contexts. The validity and statistical reliability of the new scale made it possible to measure mobbing problems among accounting professionals reliably and robustly. The present research is an important contribution to the literature. Although it has been applied in several contexts, it is the first time it is being developed, adapted, and validated for accounting professionals who work in this area of management.
Rui Silva; Margarida Simões; Ana Monteiro; António Dias. Leymann Inventory of Psychological Terror Scale: Development and Validation for Portuguese Accounting Professionals. Economies 2021, 9, 94 .
AMA StyleRui Silva, Margarida Simões, Ana Monteiro, António Dias. Leymann Inventory of Psychological Terror Scale: Development and Validation for Portuguese Accounting Professionals. Economies. 2021; 9 (3):94.
Chicago/Turabian StyleRui Silva; Margarida Simões; Ana Monteiro; António Dias. 2021. "Leymann Inventory of Psychological Terror Scale: Development and Validation for Portuguese Accounting Professionals." Economies 9, no. 3: 94.
Who could have imagined that the COVID-19 crisis would affect the whole world? This means that all aspects of society, in general, have felt the consequences of the measures imposed to reduce contagion. Firms, businesses, and their management had to be and must continue to be resilient, and entrepreneurs creative to overcome the present and future impacts of the pandemic, which will be long-lasting. This study aims to map the existing literature on the topic and identify emerging ones. To provide a robust response to this objective, qualitative methodology was adopted through content analysis of the selected documents and the use of MAXQDA software to analyze qualitative data. In addition, a descriptive analysis of the selected documents is presented. The results obtained show there is still a shortage of studies, principally empirical ones, addressing this subject, to complete existing knowledge and thereby contribute to understanding the effects of the virus on businesses and their management. The main contribution of this article lies in a first systematization and coding of the literature, to identify emerging topics for study by academics, the foremost agents of knowledge.
Margarida Rodrigues; Mário Franco; Nuno Sousa; Rui Silva. Reviewing COVID-19 Literature on Business Management: What It Portends for Future Research? Sustainability 2021, 13, 5995 .
AMA StyleMargarida Rodrigues, Mário Franco, Nuno Sousa, Rui Silva. Reviewing COVID-19 Literature on Business Management: What It Portends for Future Research? Sustainability. 2021; 13 (11):5995.
Chicago/Turabian StyleMargarida Rodrigues; Mário Franco; Nuno Sousa; Rui Silva. 2021. "Reviewing COVID-19 Literature on Business Management: What It Portends for Future Research?" Sustainability 13, no. 11: 5995.
The COVID-19 pandemic has forced many firms to close, causing an unprecedented interruption in trade in most sectors of economic activity worldwide. Although global supply chains have been affected by the general lockdown, due to their particular characteristics, small and medium-sized enterprises (SMEs) have been hit most severely by the measures implemented to prevent the spread of the virus. This study aims to determine how these firms coped with the disruption caused by the closure, in terms of population and their daily lives to carry out their economic activities. For this purpose, a qualitative methodology (descriptive and inductive) was used through the use of snowball sampling with a questionnaire in Portugal during the lockdown. The results obtained show that SMEs face a series of difficulties from interrupting their operations, which has caused serious liquidity problems, with effects on their future continuity and maintaining jobs. Additionally, it showed the importance of government measures to support these firms today and in the future, although the number of firms adhering to them is considerably affected by the eligibility criteria and the speed of institutions’ response. The main contribution of this research lies in confirming that the weaknesses in SMEs are the principal obstacle to a resilient response to this crisis, such as their limited liquidity, human resources, digitalization, and use of information technology. These weaknesses and/or threats had already been indicated in the various theoretical currents stemming from Organizational Theory, so the originality of this contribution lies in the fact that the managers of these SMEs are endowed with other skills and characteristics, such as, for example, dynamic capacities to manage business in an unparalleled crisis and to continue their operations, even when faced with a global blockage. Implications for theory and practice, limitations, and suggestions for future research are also presented.
Margarida Rodrigues; Mário Franco; Nuno Sousa; Rui Silva. COVID 19 and the Business Management Crisis: An Empirical Study in SMEs. Sustainability 2021, 13, 5912 .
AMA StyleMargarida Rodrigues, Mário Franco, Nuno Sousa, Rui Silva. COVID 19 and the Business Management Crisis: An Empirical Study in SMEs. Sustainability. 2021; 13 (11):5912.
Chicago/Turabian StyleMargarida Rodrigues; Mário Franco; Nuno Sousa; Rui Silva. 2021. "COVID 19 and the Business Management Crisis: An Empirical Study in SMEs." Sustainability 13, no. 11: 5912.
The curricular units related to the accounting area are essential for any student in business sciences. However, it appears that students generally experience great learning difficulties when faced with its study. Bearing in mind the stated problem and its consequent importance, both in academic terms and for society in general, this article aims to: (1) Identify how many studies related to Accounting Education in Higher Education Institutions have been published in Accounting Education journals since started its scientific activity; (2) List a ranking of articles having as a criterion the number of citations; (3) Describe the main conclusions and research methodologies used; (4) State the main research areas and topics and (5) List the research paradigms used in the articles. The systematic review of the literature shows concern in HEIs to promote quality education in general and the curricular accounting unit.
Rui Jorge Rodrigues da Silva; Maria Margarida Mendes Rodrigues; Maria Do Céu Gaspar Alves. What Was Published in Accounting Education Journals about Accounting Teaching? 21st Century Approaches to Management and Accounting Research [Working Title] 2021, 1 .
AMA StyleRui Jorge Rodrigues da Silva, Maria Margarida Mendes Rodrigues, Maria Do Céu Gaspar Alves. What Was Published in Accounting Education Journals about Accounting Teaching? 21st Century Approaches to Management and Accounting Research [Working Title]. 2021; ():1.
Chicago/Turabian StyleRui Jorge Rodrigues da Silva; Maria Margarida Mendes Rodrigues; Maria Do Céu Gaspar Alves. 2021. "What Was Published in Accounting Education Journals about Accounting Teaching?" 21st Century Approaches to Management and Accounting Research [Working Title] , no. : 1.
Motivation to learn is one of the most relevant aspects of student success in the learning process. Measuring motivation is essential in all higher education institutions (HEI). It is also important for teachers to understand the best way to encourage and motivate their students to make enforces in their constant learning. This study’s general objective is to understand if there are differences in motivation to study Marketing curricular units between Portuguese (PT) and Brazilian (BR) students. We applied the Academic Motivation Scale to 156 students (82 PT and 74 BR) to measure their motivation and understand significant differences. The results showed that both groups of students are intrinsically and extrinsically motivated to study Marketing, although Brazilian students have higher motivation indices. This study contributes to the evolution of knowledge in higher education. It allows institutions to take short, medium and long-term measures on how to increase their students’ motivation levels. The use of the scale adapted to Marketing is also one of the contributions to future studies.
Ricardo Rodrigues; Rui Silva; Carmem Leal; Emerson Mainardes. Marketing Differences Study Motivations between Luso and Brazil Students. Journal of Open Innovation: Technology, Market, and Complexity 2021, 7, 124 .
AMA StyleRicardo Rodrigues, Rui Silva, Carmem Leal, Emerson Mainardes. Marketing Differences Study Motivations between Luso and Brazil Students. Journal of Open Innovation: Technology, Market, and Complexity. 2021; 7 (2):124.
Chicago/Turabian StyleRicardo Rodrigues; Rui Silva; Carmem Leal; Emerson Mainardes. 2021. "Marketing Differences Study Motivations between Luso and Brazil Students." Journal of Open Innovation: Technology, Market, and Complexity 7, no. 2: 124.
This study analyzes the entrepreneurial characteristics of students from public universities. The objective was to evaluate the presence of the characteristics of entrepreneurship pointed out by McClelland through a comparative analysis between two countries and through an analysis using structural models. Data collection was performed with the questionnaire prepared by David McClelland that assesses entrepreneurial behavioural characteristics through 55 preliminary questions. Data were collected from 329 respondents at universities in Brazil and Portugal during 2019. A quantitative analysis was performed using AMOS 26 software, and structural equation models were tested for the three groups under analysis. The analysis resulted in the validation of three measurement models (Portuguese (PT) and Brazilian (BR), PT, and BR), and it was observed that all dimensions were relevant and statistically significant in the set of PT and BR simultaneously and in the BR group. For the PT group, only the dimension “taking calculated risks”, corresponding to H2, did not have statistical validity.
Débora Schneider Locatelli; Paulo Mourão; Rui Silva. Lusophone Entrepreneurship: Analysis of Entrepreneurial Behavioural Characteristics in Brazilian and Portuguese Universities. Sustainability 2021, 13, 4568 .
AMA StyleDébora Schneider Locatelli, Paulo Mourão, Rui Silva. Lusophone Entrepreneurship: Analysis of Entrepreneurial Behavioural Characteristics in Brazilian and Portuguese Universities. Sustainability. 2021; 13 (8):4568.
Chicago/Turabian StyleDébora Schneider Locatelli; Paulo Mourão; Rui Silva. 2021. "Lusophone Entrepreneurship: Analysis of Entrepreneurial Behavioural Characteristics in Brazilian and Portuguese Universities." Sustainability 13, no. 8: 4568.
Supported by an environment that is increasingly immersed in digital transformation, universities are facing important organizational changes in both tangible and intangible structures. Digital transformation isn’t all about technology, there is a human side of the story. Leadership is seen as a key issue in any process of change. However, leaders of professional and knowledge-based institutions, like universities, face special demands. The present article aims to synthesize what has been investigated about leadership in the context of University 4.0. A systematic approach was adopted in conducting the literature review. The main body of the article focuses on illustrating five thematic clusters grounded in the literature and identifying co-citation network of each cluster using bibliometrics. Results demonstrate that this is an emerging theme. This paper is the first attempt to systematically review all research that so far has been made available in the broad field of leadership in University 4.0.
Álvaro Rocha; Maria José Angélico Gonçalves; Amélia Ferreira da Silva; Sandrina Teixeira; Rui Silva. Leadership challenges in the context of university 4.0. A thematic synthesis literature review. Computational and Mathematical Organization Theory 2021, 1 -33.
AMA StyleÁlvaro Rocha, Maria José Angélico Gonçalves, Amélia Ferreira da Silva, Sandrina Teixeira, Rui Silva. Leadership challenges in the context of university 4.0. A thematic synthesis literature review. Computational and Mathematical Organization Theory. 2021; ():1-33.
Chicago/Turabian StyleÁlvaro Rocha; Maria José Angélico Gonçalves; Amélia Ferreira da Silva; Sandrina Teixeira; Rui Silva. 2021. "Leadership challenges in the context of university 4.0. A thematic synthesis literature review." Computational and Mathematical Organization Theory , no. : 1-33.
The discussion in recent decades about sustainable development issues has given rise to a new accounting dimension: social accounting. Currently, this issue remains an emerging theme. Although there are some studies and literature reviews, none include disclosure of social accounting information or the analysis of research paradigms. This article reviews the research on social accounting disclosure and tries to answer the following research questions: What research streams have been followed? Which theories and research paradigms have been used? The search for articles to be included in the literature review was performed through the Web of Science. The 126 articles obtained were later analyzed using Bibliometrix software. Results expose the growing interest in this theme and identify three distinct research lines (three clusters): Cluster 1—Social accounting disclosures, Cluster 2—Legitimacy vs. disclosure of social accounting, and Cluster 3—Motivations for disclosure of social accounting. The main contribute of this article resides, on the one hand, in the fact that no literature review articles have been found that include the theme of the disclosure of information on social accounting and, on the other hand, the treatment of data has been done with innovative software, an R package for bibliometric and co-citation analysis called Bibliometrix. As well as mapping the literature, another theoretical contribution of this study was identifying the main research approaches used in the studies. Within the paradigmatic plurality of social accounting research, the results suggest that social accounting research can also be critically addressed when addressing the sustainability challenges posed by climate change or carbon emissions, among many other aspects. This study is, to our knowledge, the first bibliometric review done about social accounting information disclosure.
Margarida Rodrigues; Maria Do Céu Alves; Cidália Oliveira; Vera Vale; José Vale; Rui Silva. Dissemination of Social Accounting Information: A Bibliometric Review. Economies 2021, 9, 41 .
AMA StyleMargarida Rodrigues, Maria Do Céu Alves, Cidália Oliveira, Vera Vale, José Vale, Rui Silva. Dissemination of Social Accounting Information: A Bibliometric Review. Economies. 2021; 9 (1):41.
Chicago/Turabian StyleMargarida Rodrigues; Maria Do Céu Alves; Cidália Oliveira; Vera Vale; José Vale; Rui Silva. 2021. "Dissemination of Social Accounting Information: A Bibliometric Review." Economies 9, no. 1: 41.
The socioeconomic changes that many countries have been experiencing in recent decades, caused by structural factors or by specific circumstances, where the pandemic crisis of COVID-19 is only the most recent example, have posed challenges to organizations, which present themselves more and more and in various forms as threatened by the possibility of fulfilling their mission. Public and private sectors increasingly present themselves as insufficient to respond effectively to day-to-day requests. This context of instability and the resulting impacts for non-profit organizations pose serious problems to the way in which governance is exercised and served as a motivation for carrying out a study that aimed to understand the influence of strategy and human resources on the governance of these organizations. A review of the literature on the variables under study made it possible to identify the sub-dimensions associated with each one of them and the respective indicators. Thus, for a quantitative study, it was possible to apply a questionnaire to 242 Holy Houses of Mercy in Portugal to understand the direct and indirect influences of strategic management and human resources management on the governance of these institutions. The results obtained show the existence of a positive relationship between the variables under analysis, confirming that not only do these variables influence, by themselves and directly, the governance of the institutions studied, but also the strategy influences human resources policies, which in turn have implications for the way the Holy Houses of Mercy deal with aspects associated with governance. It is concluded that, in general, for these organizations to be more effective in efforts to improve their governance processes, they must focus on strategic management and human resources management instruments.
Márcio Oliveira; Marlene Sousa; Rui Silva; Tânia Santos. Strategy and Human Resources Management in Non-Profit Organizations: Its Interaction with Open Innovation. Journal of Open Innovation: Technology, Market, and Complexity 2021, 7, 75 .
AMA StyleMárcio Oliveira, Marlene Sousa, Rui Silva, Tânia Santos. Strategy and Human Resources Management in Non-Profit Organizations: Its Interaction with Open Innovation. Journal of Open Innovation: Technology, Market, and Complexity. 2021; 7 (1):75.
Chicago/Turabian StyleMárcio Oliveira; Marlene Sousa; Rui Silva; Tânia Santos. 2021. "Strategy and Human Resources Management in Non-Profit Organizations: Its Interaction with Open Innovation." Journal of Open Innovation: Technology, Market, and Complexity 7, no. 1: 75.
As new technologies pave the way to increasingly sophisticated and academically relevant experiences, gamification of the learning process, regardless of the field of expertise, becomes more and more important. This study aims to express several constructs that explain how one can apply Game-Based Learning to education while granting motivational success, attitudes, flow and learning. In this sense, in the present article, several theories have been used and related to each other, namely Landers’ Theory of Gamified Learning, Self Determination Theory, Flow Theory, and Planned Behaviour. The aim was to understand how Motivation, Flow and Attitude dimensions, which were obtained by applying Games Based Learning resources to the teaching of Accounting, can influence Perceived Learning. These constructs were examined to see how they influenced the Perceived Learning of Accounting (N = 816) college undergraduates who used AccountinGame like a quiz with contents learned in the classes. This research contributes to the current body of literature on Game-Based Learning in Accounting Education. Results clearly showed there is a robust relationship between the proposed framework dimensions. In this sense, after students had used games in Accounting curricular units, it was observed that Motivation and Attitudes influenced Perceived Learning, unlike Flow, which had no statistical influence.
Rui Silva; Ricardo Rodrigues; Carmem Leal. Games based learning in accounting education – which dimensions are the most relevant? Accounting Education 2021, 30, 159 -187.
AMA StyleRui Silva, Ricardo Rodrigues, Carmem Leal. Games based learning in accounting education – which dimensions are the most relevant? Accounting Education. 2021; 30 (2):159-187.
Chicago/Turabian StyleRui Silva; Ricardo Rodrigues; Carmem Leal. 2021. "Games based learning in accounting education – which dimensions are the most relevant?" Accounting Education 30, no. 2: 159-187.
The family business is one of the world economy’s leading drivers, playing a significant role in countries’ economic and social development. Portugal is a country very dependent on this type of companies, which makes this study important, not only for discussing the problem in this scientific field but also for understanding family business characteristics in a country so dependent on this type of business. In this sense, this research work’s general objective is to understand the reality of the management of family businesses in the footwear industry, through the vision of the CEO’s of five companies in the North of Portugal. The present study is qualitative, as interviews were carried out with five CEOs of family businesses. The authors collected the participants’ reports between June and July 2019, in a single moment, through a face-to-face interview held at their respective workplaces, after prior scheduling. The interviews were recorded using an audio recorder and later transcribed and imported for analysis. The results obtained demonstrated that these organizations contribute enormously to the country’s economic and social development. This study also contributes to improving the understanding of the subject under analysis, through interviews with CEOs in the footwear industry in the Northern region of Portugal, exposing in more depth this representative and emerging sector, in a country mostly characterized by family businesses. It also aims to contribute to understanding the main determinants and characteristics of family businesses in the literature, like family businesses and performance, namely, ownership, professionalization, company–family relationship, succession, management and performance practices. With this study’s results, it is also expected that they may be susceptible to discussion and comparison with family businesses from other countries and from different business areas.
Rui Silva; André Coelho; Nuno Sousa; Patrícia Quesado. Family Business Management: A Case Study in the Portuguese Footwear Industry. Journal of Open Innovation: Technology, Market, and Complexity 2021, 7, 55 .
AMA StyleRui Silva, André Coelho, Nuno Sousa, Patrícia Quesado. Family Business Management: A Case Study in the Portuguese Footwear Industry. Journal of Open Innovation: Technology, Market, and Complexity. 2021; 7 (1):55.
Chicago/Turabian StyleRui Silva; André Coelho; Nuno Sousa; Patrícia Quesado. 2021. "Family Business Management: A Case Study in the Portuguese Footwear Industry." Journal of Open Innovation: Technology, Market, and Complexity 7, no. 1: 55.
With globalisation, there has been an intensification of investments by foreign groups in sectors strategic to their country of origin, such as some minerals. It is, therefore, crucial for a parent company to implement specific controls in its management control systems. In these circumstances, this study aims to determine the degree of control exercised by the parent company over a subsidiary in cultural and organisational dimensions. In addition, other exogenous factors (entities and external factors) influence this system. The results obtained showed that the parent company had an influence on the Management Control System (MCS) of the subsidiary and changed the way control was exercised there, but was unable to deal with macroeconomic instability, environmental and strategic uncertainty, and, consequently, the management risk involved in the extractive activity; in this case, for this subsidiary to operate a seam mine and not be aware of it since it is essentially a commercial, economic group. In addition to these effects on the organisational dimension and the cultural dimension, the shareholders were unable to integrate the subsidiary’s organisational and local culture, which generated some dynamic tension with the expatriate. In addition to the theoretical framework used, it was confirmed that the Flamholtz model is passive to implement in industries in general, particularly in the extractive industry. Finally, some final considerations were made about the management control system, in which the argument is reinforced that there must be empathy between the local staff and the expatriate, as a representative of the shareholders, in order for this system to be a vehicle for the effective transfer of knowledge between both parties, as well as to be supported by open innovation.
Margarida Rodrigues; Maria Do Céu Alves; Cidália Oliveira; José Vale; Rui Silva. The Impact of Strategy, Environment, and the Management System on the Foreign Subsidiary: The Implication for Open Innovation. Journal of Open Innovation: Technology, Market, and Complexity 2021, 7, 51 .
AMA StyleMargarida Rodrigues, Maria Do Céu Alves, Cidália Oliveira, José Vale, Rui Silva. The Impact of Strategy, Environment, and the Management System on the Foreign Subsidiary: The Implication for Open Innovation. Journal of Open Innovation: Technology, Market, and Complexity. 2021; 7 (1):51.
Chicago/Turabian StyleMargarida Rodrigues; Maria Do Céu Alves; Cidália Oliveira; José Vale; Rui Silva. 2021. "The Impact of Strategy, Environment, and the Management System on the Foreign Subsidiary: The Implication for Open Innovation." Journal of Open Innovation: Technology, Market, and Complexity 7, no. 1: 51.
Activity-based costing system, commonly known as the ABC system, emerged as a costing method capable of overcoming the limitations of traditional costing systems in face of economic and technological developments, namely, the arbitrary and imprecise allocation of indirect costs from distortions in the imputation criteria. In the current context, the development of an adequate costing system is of extreme importance in organisations because they feel the need to properly manage the resources at their disposal and control their costs to achieve efficient and effective management. Thus, this study aims to analyse international publications on the activity-based costing system in recent years, identifying trends in evolution and future research opportunities. Based on bibliometric techniques, the outputs obtained in the Web of Science (n = 752) and Scopus (n = 1107) databases were analysed in bibliometrix R package to make a systematic mapping and review of the literature. After removing duplicates, we obtained a final output of 1419 articles. The analysis of these publications points to a growing trend in the publication of articles on ABC, highlighting publications in partnership and their dispersion in magazines from different areas. The bibliometric analysis carried out results on the authors’ global research performance over time, and we highlighted the pioneering publications every five years and analysed the general evolution. When analysing based on publication authors over time, we highlighted the main research themes and countries where studies had been carried out. On the other hand, we also highlighted the collaborative network between institutions, authors, and countries over time.
Patricia Quesado; Rui Silva. Activity-Based Costing (ABC) and Its Implication for Open Innovation. Journal of Open Innovation: Technology, Market, and Complexity 2021, 7, 41 .
AMA StylePatricia Quesado, Rui Silva. Activity-Based Costing (ABC) and Its Implication for Open Innovation. Journal of Open Innovation: Technology, Market, and Complexity. 2021; 7 (1):41.
Chicago/Turabian StylePatricia Quesado; Rui Silva. 2021. "Activity-Based Costing (ABC) and Its Implication for Open Innovation." Journal of Open Innovation: Technology, Market, and Complexity 7, no. 1: 41.
The general objective of this article is to analyze the impacts of a gamified resource created (Accountingame) as learning tools to teach the curricular unit of Accounting. Theory of Planned Behaviour was used to investigate social factors such as Social Influence, Recognition and Reciprocal Benefits, which are predictors of Attitude to use this kind of game like a learning accounting tool. The relevance of this study is due to the lack of empirical studies that analyze the application, viability, and effectiveness of gamified resources in the teaching areas of knowledge, such as Accounting. The game was used by students of Accounting (n = 816) for the first time in the scope of Higher Education in Portugal in the academic year 2018/2019. Results of this research suggest the importance of these resources to increase Attitude, Continued Use Intention and Intention to Word of Mouth related to Games Based Learning as an effective method of support for the learning process of accounting students. We believe that this study can be a contributor to researchers in this area to understand why the study of Accounting is genuinely challenging for students. This research will be enabling managers of Higher Education Institutions, professors and other educational agents to decide on the best strategies to use in order to increase student involvement in Accounting learning.
Rui Silva; Ricardo Rodrigues; Carmem Leal. Social Factors Influence on Accounting Students Attitude to Use Games Based Learning. The Role of Gamification in Software Development Lifecycle [Working Title] 2020, 1 .
AMA StyleRui Silva, Ricardo Rodrigues, Carmem Leal. Social Factors Influence on Accounting Students Attitude to Use Games Based Learning. The Role of Gamification in Software Development Lifecycle [Working Title]. 2020; ():1.
Chicago/Turabian StyleRui Silva; Ricardo Rodrigues; Carmem Leal. 2020. "Social Factors Influence on Accounting Students Attitude to Use Games Based Learning." The Role of Gamification in Software Development Lifecycle [Working Title] , no. : 1.
Oral and written skills are increasingly considered to be essential tools in the job market for the success of any worker, and are thus called soft skills. Nevertheless, most graduates who enter the labor market experience difficulties in the apprehension of communication, not only with regard to writing, but also in oral communication. These difficulties are also noticeable in the classroom, for instance when students need to participate by expressing their doubts when they have to present research work within the curricular units they attend, or when they have to write their answers in assessment tests. In this paper, we explore the communication skills of students from different graduate degrees (n = 345) in order to understand how they prepare for oral and written communication. We made use of the Personal Report of Communication Apprehension (PRCA), validated by McCroskey, Beatty, Kearney, and Plax (1985), in order to understand students’ oral communication apprehension. To understand the levels of written communication apprehension, we applied the Daly–Miller Writing Apprehension Test (DMWA). We thus analyzed the communicational skills and the communication apprehension of students from social and human sciences courses in order to understand how they prepare for oral and writing communication, and whether there were differences between genders and between different graduate courses regarding communication apprehension. The main results of this research confirm that the students experienced difficulties with and fear of communication, especially for oral communication. Furthermore, the results indicate that female students showed more significant levels of anxiety with regard to oral and written communication than male students. This exploratory study also makes it possible to distinguish areas of communication apprehension according to the different genders, and even with regard to the degree courses students belonged to.
Marlene Loureiro; Norberto Loureiro; Rui Silva. Differences of Gender in Oral and Written Communication Apprehension of University Students. Education Sciences 2020, 10, 379 .
AMA StyleMarlene Loureiro, Norberto Loureiro, Rui Silva. Differences of Gender in Oral and Written Communication Apprehension of University Students. Education Sciences. 2020; 10 (12):379.
Chicago/Turabian StyleMarlene Loureiro; Norberto Loureiro; Rui Silva. 2020. "Differences of Gender in Oral and Written Communication Apprehension of University Students." Education Sciences 10, no. 12: 379.
This paper aimed to evaluate the Portuguese scientific production within Tourism, Leisure and Hospitality Management (TLHM). To this end, 572 papers from 51 peer-reviewed Scopus journals were mapped through a mixed bibliometric analysis method. The results indicated that Portugal has a significant TLHM research production, with an outstanding performance in terms of topic prominence percentile. Additionally, Portuguese TLHM research collaboration has increased significantly in recent years. It should be pointed out, however, that this production is significantly skewed towards tourism-specific studies rather than hospitality. This study presents a new bibliometric contribution by bringing the SciVal topic prominence and prominence percentile to the TLHM field and presenting a new country research performance model, indicating a new way to evaluate a country’s research performance. Additionally, this investigation featuring the overall structure of Portuguese TLHM research provides clear outlines to concerned bodies regarding researcher and institution performance and gives helpful and timely information to researchers, scholars, government managers, industry managers, and tourism and hospitality consultants.
Lucília Cardoso; Rui Silva; Giovana Almeida; Luís Lima Santos. A Bibliometric Model to Analyze Country Research Performance: SciVal Topic Prominence Approach in Tourism, Leisure and Hospitality. Sustainability 2020, 12, 9897 .
AMA StyleLucília Cardoso, Rui Silva, Giovana Almeida, Luís Lima Santos. A Bibliometric Model to Analyze Country Research Performance: SciVal Topic Prominence Approach in Tourism, Leisure and Hospitality. Sustainability. 2020; 12 (23):9897.
Chicago/Turabian StyleLucília Cardoso; Rui Silva; Giovana Almeida; Luís Lima Santos. 2020. "A Bibliometric Model to Analyze Country Research Performance: SciVal Topic Prominence Approach in Tourism, Leisure and Hospitality." Sustainability 12, no. 23: 9897.
Qualifying for European competitions allows football clubs to have access to the two most important football competitions played in Europe, UEFA Champions League and UEFA Europa League. Thereby, participation in these important competitions has both direct (participation prizes) and indirect (player transactions, television rights, box office, advertising, sponsorship) impacts on the sustainability of European football clubs’ accounts. The current competition model, which now includes more football teams, has become more attractive for small clubs. In this context, this research aims to analyze the impact of qualification for European competitions on the sustainability of a strong economic and financial structure of small clubs through a case study analysis of two small Portuguese clubs. The quantitative analysis is also supported by a comparative analysis, which was reinforced with nonparametric statistical analysis. The results show that the economic and financial impact on small clubs was not immediate, but was beneficial if it was managed efficiently. This research contributes to increasing knowledge of the decision-making agents of clubs that are participating for the first time in European competitions, or, if recurrent, are seeking answers and guidelines for the effective management of football teams.
Florbela Dantas; Ana Borges; Rui Silva. Impact of UEFA Champions League and UEFA Europa League on Financial Sustainability—Case Study of Two Small Football Portuguese Teams. Sustainability 2020, 12, 9213 .
AMA StyleFlorbela Dantas, Ana Borges, Rui Silva. Impact of UEFA Champions League and UEFA Europa League on Financial Sustainability—Case Study of Two Small Football Portuguese Teams. Sustainability. 2020; 12 (21):9213.
Chicago/Turabian StyleFlorbela Dantas; Ana Borges; Rui Silva. 2020. "Impact of UEFA Champions League and UEFA Europa League on Financial Sustainability—Case Study of Two Small Football Portuguese Teams." Sustainability 12, no. 21: 9213.
Iancu Vasilica; Rui Silva; Paulo Costa; Bruno Figueira; Luís Vaz. What is the Motivation to study Laws of the Game and Competition Rules in National Portuguese Football Referees? Sport Mont 2020, 18, 17 -24.
AMA StyleIancu Vasilica, Rui Silva, Paulo Costa, Bruno Figueira, Luís Vaz. What is the Motivation to study Laws of the Game and Competition Rules in National Portuguese Football Referees? Sport Mont. 2020; 18 (3):17-24.
Chicago/Turabian StyleIancu Vasilica; Rui Silva; Paulo Costa; Bruno Figueira; Luís Vaz. 2020. "What is the Motivation to study Laws of the Game and Competition Rules in National Portuguese Football Referees?" Sport Mont 18, no. 3: 17-24.