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ESTGV - DG - Artigo em revista científica, indexada ao WoS/Scopus

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http://hdl.handle.net/10400.19/2476

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Percorrer ESTGV - DG - Artigo em revista científica, indexada ao WoS/Scopus por Domínios Científicos e Tecnológicos (FOS) "Ciências Sociais::Economia e Gestão"

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  • The Influence of Professional Accounting Organizations on the Supply and Demand of the Accounting Professional's Competencies: A Portuguese Case Study
    Publication . Kroon, Nanja; Alves, Maria do Céu
    The ability of accounting professionals to adapt to evolving competency demands is critical in the current business and financial landscape. Professional accounting organizations (PAOs) – here understood as formal bodies representing the accounting profession – play a central role in shaping this adaptation. This paper examines how PAOs perceive and influence the competencies of accounting professionals, based on the perspectives of three PAOs. An a priori conceptual framework was constructed from the literature and refined through an embedded case study of Portuguese PAOs. The analysis identified four main categories of activities through which PAOs influence the supply and the demand of accounting professional’s competencies: certification and regulation, professional development and training, standardization and oversight, and advocacy and representation. The refined conceptual framework clarifies how PAOs, through these activities, interact with higher education institutions (HEIs), regulators, and employers, and distinguishes between direct and indirect mechanisms of influence on both the supply and demand of competencies. The study contributes by operationalizing PAOs’ influence into interconnected categories that can be applied for comparative analysis across contexts. Practically, the framework enables PAOs to identify strengths and areas for improvement, while providing HEIs and policymakers with insights to bridge competency gaps. By highlighting the mechanisms through which PAOs shape professional competencies, the study underscores their constructive role in preparing accountants to remain relevant and create value in rapidly changing environments.
    2026-04Artigo de investigação Acesso aberto Ver mais
  • The Role of Digital Marketing in Online Shopping: A Bibliometric Analysis for Decoding Consumer Behavior
    Publication . Figueiredo, Natália; Ferreira, Bruno M.; Abrantes, José Luís; Martinez, Luis F.
    Over the past two decades, digital evolution has radically transformed how consumers interact with brands and purchases. Highly informed consumers actively seek news, knowledge, and inspiration and often interact with multiple touchpoints over an extended period before purchasing. Thus, companies face diverse and complex challenges in engaging with and retaining consumers in virtual contexts. This systematic literature review aims to understand what influences consumer behavior, that is, the impact of digital marketing on online shopping. Based on Web of Science database articles, bibliometric analysis was used to verify the state-of-the-art of digital marketing in consumer behavior topics. This study systematizes the existing literature into six themes: (1) Digital Consumer Behavior and E-Commerce Dynamics; (2) Engagement Strategies in a Virtual Environment; (3) Factors Influencing Online Consumer Decisions and Digital Strategies; (4) E-Commerce in the Era of Social and Technological Change; (5) Innovative Approaches to Digital Consumer Engagement; and (6) Digital Transformation and Cross-Channel Shopping Behavior. The results provide insights and help to develop a more profound understanding of this theme. An agenda for further research is presented based on the existing literature.
    2025-02-07Texto Acesso aberto Ver mais