ESCOLA SUPERIOR DE TECNOLOGIA E GESTÃO DE VISEU
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- DETERMINANTSOF E-WALLETS CONTINUED USAGE INTENTIONPublication . Fragata, Anabela; Pinto, Diana; Gonçalves Oliveira Valente da Cruz-Lopes, Luísa Paula; Oliveira, Carla; Cunha, Madalena; Abrantes, José Luís; Magalhães, Cátia; Correia, Paula; Lousado, José Paulo; Almeida, Ricardo; Mota, MauroRESUMO Introdução: As carteiras eletrónicas agilizam as transações para os consumidores, consolidando cartões de crédito, dinheiro e várias plataformas de pagamento num único dispositivo conveniente, pelo que estas transações de pagamento sem contacto registaram um aumento notável em Portugal nos últimos anos. Objectivo: O objectivo deste artigo é examinar empiricamente os determinantes que influenciam a intenção de uso continuado de um consumidor que utilize carteiras digitais em Portugal. Métodos: Os dados foram analisados através de análises exploratórias e confirmatórias e foi obtido um Modelo de Equações Estruturais, depois de obtidas respostas de 185 inquiridos portugueses. Resultados: Os dados revelaram que a expectativa de desempenho, a expectativa de esforço, as condições facilitadoras e a confiança percebida são determinantes importantes da intenção comportamental das carteiras digitais e terão um impacto positivo na intenção de uso continuado das mesmas. A reputação percebida e a segurança percebida também são determinantes da confiança percebida. Conclusão: A melhoria contínua nestas áreas é imperativa, para melhorar o desempenho da carteira digital e torná-la competitiva em relação às transações alternativas eletrónicas.
- Emergent societal challenges Learning Path and sustainable development: Learning PathPublication . Lopes Brás, Isabel Paula; Pereira, Filipa; Araújo, Lia; Rito, Pedro Neves; Midões, Miguel; de Almeida Gouveia, Teresa Sofia; IPV
- The Influence of Professional Accounting Organizations on the Supply and Demand of the Accounting Professional's Competencies: A Portuguese Case StudyPublication . Kroon, Nanja; Alves, Maria do CéuThe 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.
- Introducción. Estudios Hispánicos en Portugal en el siglo XXI. Una Visión panorámica. Homenaje à la Profesora Maria de Lurdes Correia FernandesPublication . Rocha Relvas, SusanaThis Introduction serves as a critical guide to the contemporary challenges and potentialities of Iberian and Hispanic Studies, grounded in a comprehensive survey of the State of the Art. The text examines the Reconfiguration of the Canon in light of new demands for representativeness and the tensions between tradition and modernity. Through the lenses of Comparative Literature and Comparative Area Studies (CAS), the Iberian Peninsula and the Hispanic world are analyzed not as monolithic blocks, but as spaces of multilingual and intercultural intersection. The discussion expands into Cultural Studies, incorporating Postcolonial and Decolonial perspectives that challenge imperial narratives and persistent power structures. Within the scope of Transatlantic Studies, the fluidity of relations between the Peninsula and the Americas is explored. Complementarily, Studies on Literary Space are addressed, focusing on spatiality as a social and symbolic construct manifested in Transits, Migrations, and Exiles, as well as the documentary richness of Travel Literature. Finally, the central role of Translation Studies is highlighted as a tool for mediation and resistance, offering an integrated vision of a discipline in constant transformation and epistemological reaffirmation.