Sapientia
UAlg Scientific Repository
About Sapientia
SAPIENTIA brings together all scientific publications produced by teachers, researchers, and students (theses and dissertations) from the University of Algarve and cooperating entities (ULSALG-Unidade Local de Saúde do Algarve and Ciência Viva network centers in the Algarve) and aims to maximize their visibility, ensure easy access to this collection, improve the public impact of the scientific activity of the University and other entities, as well as ensure the preservation of their memories.
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Recent Submissions
Unraveling the heterogeneity of electoral abstention: profiles, motivations, and paths to a more inclusive democracy in Portugal
Publication . Almeida, Nuno; Giger, Jean-Christophe
Electoral abstention is a growing phenomenon in contemporary democracies, raising concerns about the representativeness and legitimacy of elected governments, particularly in Portugal where youth participation remains low. This study explores the heterogeneity of non-voting behavior by comparing insights from voters and non-voters through online focus groups. Employing content analysis on qualitative data from 42 participants, the research identifies distinct non-voter profiles, systemic barriers, and potential pathways to increased participation. Key findings reveal heterogeneous abstainer types—including disbelieving citizens, disinterested youth, pragmatic non-voters, and protest non-voters— driven by distrust, practical obstacles, and insufficient political literacy. Despite non-voting, many express conditional willingness to participate in high-stakes scenarios or following reforms. The study concludes that addressing these barriers requires holistic measures, such as enhanced civic education, technological voting modernization, and improved political representation, to foster trust and democratic engagement. These insights offer actionable recommendations for policymakers to enhance voter turnout and strengthen democratic legitimacy.
The interaction of accounting employability-based skills and problem-based learning
Publication . Arianpoor, Arash; ABDOLLAHI, AHMAD
Purpose – Thisstudy aims to provide a framework for the interaction between accounting employability-based skills and problem-based learning (PBL). Design/methodology/approach – This study explored the views of 18 participants (11 accounting professors and seven board members) who were chosen as experts. Thisstudy collected data through two consecutive stages (i.e., interviews and questionnaires) in 2024. After summarizing the opinions of the six interviewees, the 31 accounting employability-based skills in interaction with PBL were classified into three groups: technical, soft, and social mobility skills. A questionnaire survey was conducted in the second stage of the study. The opinions of 18 accounting professors and board members of the firms were surveyed using the Delphi method. Findings – This study employed Kendall’s Coefficient of Concordance (W) to assess agreement among 18 experts in ranking 31 accounting skills across three primary constructs: Technical Skills (TES), Soft Skills (SOK), and Social Skills (SMK). The results demonstrated a strong agreement among experts in prioritizing these skills. The Consensus Index (CI) values align with other reported model metrics, suggesting that respondents largely agreed on the relevance and clarity of the items within each construct. The results showed thatsoftskillssuch as adaptability; knowledge of different contexts; preparing forthe unpredictable nature ofthe accounting field; adapting quickly to new tools, processes, and market conditions; maintaining their effectiveness in a dynamic environment; and engaging in discussions and presenting findings during PBL activities are among the top 10 skills. The other statistical analyses conducted in this study further supported these results. Research limitations/implications – Despite the valuable insights generated by this study, several limitations must be acknowledged. The study was conducted in a specific national and cultural context (e.g., within an emerging economy), which may limit the generalizability of the findings to other regions with different educational, economic, or regulatory environments. Future cross-country comparisons are recommended to enhance the external validity of these findings. Expert opinion was sought in this study. Specialists and professionals were selected for this study. However, because the combination of accounting skills and PBL is a relatively recent development in accounting, we were unable to confirm the effectiveness of PBL through interviews or questionnaires. In future studies, it would be beneficial to collect feedback from real users to determine the benefits of PBL in accounting as well as the specific circumstances in which it is effective. Although this study provides meaningful understanding, its small sample size (n 5 18) restricts the generalizability of its findings to larger populations. The Delphi panel and survey respondents were primarily academic and professional stakeholders with accounting education experience. Although these insights are essential, the exclusion of students and recent graduates may limit the diversity of their perspectives on employability-related challenges and competencies. Although validated scales were employed for the TES, SOK, SMK, and PBL, the cross-sectional nature ofthe study limited the ability to draw causal inferences. Future studies should employ longitudinal research to track changes in employability skill development over time, particularly in response to curriculum redesigns or sustained PBL interventions. Moreover, as accounting employability is crucial in post-higher education, future studies should explore ways to translate more implications from “university” to the “accounting profession.” While PBL was conceptualized as a mediating construct, this study did not explore its multiple formats (e.g., case-based, simulation-based, and online PBL). These design variations may influence the acquisition of employability skills differently and merit separate investigation. Combining quantitative modeling with qualitative data, such as classroom observations, could offer deeper insights into how students internalize employability skills through PBL experiences. The study revealed that awareness of blockchain technology in accounting, especially in areas such as auditing and transaction verification (TES11), is among the top ten skills. Future research should explore how AI-driven or gamified PBL platformsinfluence skill acquisition and employability in response to increasing integration of AI into educational and accounting work environments. Practical implications – These findings offer critical insights to curriculum designers and educators. Accounting departments should restructure their learning environments to embed PBL not as a supplemental tool but as an integral design framework to nurture strategic thinking, self-regulated learning, and communication competencies. Institutions in emerging and developing economies, where employability gaps are often pronounced, can leverage PBL to contextualize global skill standards within local educational practices. By aligning skill development with real-world simulations and reflective learning, universities can equip students with the evolving demands for accounting roles. Universities can apply these results to revise their accounting education and teaching approaches to professional accountants, thereby enhancing their competitive edge and developing effective marketing plans, particularly for international accounting students. Employers and industry partners are encouraged to collaborate with academic institutions to co-design PBL modules that reflect workplace complexity. Managers should consider applicants’ experience with applied learning models, such as PBL, as a strong predictor of workplace readiness, particularly in areas that require adaptive reasoning, critical problem-solving, and stakeholder engagement. Continuous upskilling initiatives within accounting firms can adopt PBL-based workshops to close the competency gap between the staff members. As board members’ opinions were also considered in this study, their views on accounting employability-based skills were also considered. Accounting professors can strategise ways to enhance students’ skills and create plans to facilitate the job search process for accounting students. National and institutional education policy frameworks should promote outcome-based learning standards that explicitly integrate employability and skill metrics into course assessment. Policymakers in higher education ministries may consider incentivizing curriculum redesign to support PBL strategies in professional programs such as accounting, finance, and auditing. Incorporating PBL into accounting education is shifting towards a hands-on learning environment. This study promotes interactive learning by addressing complicated practical problems and developing necessary skills in the accounting field. The aim was to produce skilled graduates who could apply their knowledge in real-world situations. This helps to meet the needs of the current workforce, which involves adjusting, creating, and collaborating. Originality/value – The combination of employability-based skills and PBL in accounting education forms a strong foundation for equipping graduates in the job market. There is currently a gap in that PBL may not cover all skills necessary for successful accounting employment. Therefore, this study examines the interaction between these two fields, which has not been explored previously.
Earnings management and financial distress: european evidence
Publication . Paiva, Inna; Viana Junior, Dante Baiardo C.; Lourenço, Isabel; Nunes, Ricardina
Purpose – This study aims to analyse the relationship between financial distress and earnings management (EM) in a setting of European listed firms and the role of external monitoring factors in the relationship. Design/methodology/approach – This study uses multivariate analysis to analyse firms from 28 European countries (2011–2021). The independent variable is financial distress, measured by the Altman Z-score, while the key dependent variable is EM based on Dechow et al. (1995). Moderating factors include the number of analysts, auditor type and American Depositary Receipt (ADR) listing status. Findings – This study shows empirically that in the European setting the level of financial distress is negatively associated with the level of EM, and this association is moderated by the companies’ listing status (cross-listing in the USA) and by the number of analysts following the company. The type of auditor (Big 4 vs non-Big 4) does not seem to affect the relationship between financial distress and EM. Practical implications – The findings offer valuable insights for European investors and lenders to refine investment strategies and credit risk models. Additionally, regulatory bodies can use these conclusions to shape policies on financial reporting standards and oversight. Originality/value – While most of the existing literature in developed countries focuses on single-country analysis, often yielding mixed results, the authors provide robust conclusions on an international scale by analysing the combined impact of financial distress on EM in firms from 28 European countries. Additionally, they examine the role of monitoring factors in the relationship between financial distress and EM.
Fundo internacional de desenvolvimento agrícola
Publication . Duarte, Amilcar; Freitas, Miguel João Pisoeiro de
O Fundo Internacional de Desenvolvimento Agrícola (FIDA), ou International Fund for Agricultural Development (IFAD), é uma instituição financeira internacional e uma agência especializada da Organização das Nações Unidas, com sede em Roma, destinada a promover o desenvolvimento das zonas rurais pobres dos países em vias de desenvolvimento. O FIDA é um dos principais bancos multilaterais de desenvolvimento, operando à escala global.
Case study: water reuse in citrus farming - carbon emissions reduction and ecosystems protection
Publication . Resende, Flávia C.; Silva, Manuela Fernanda Gomes Moreira da; Anibal, Jaime; Martins, António; Duarte, Amilcar
Anthropogenic factors and climate change are putting increasing pressure on natural water resources, threatening habitats and biodiversity (Libutti et al.2018, Rebelo et al., 2020). Worldwide, agriculture uses around 70% of the total water used in human activities. In addition, the demand for food and animal feed production tends to increase with the growth of the world population (Parris, 2010; Becerra-Castro et al., 2015; Chartzoulakis & Bertaki, 2015; Karandish & Šimunek, 2016). Meanwhile, freshwater use has exceeded recharge levels, leading to the desiccation of water streams, and the groundwater over-extraction has promoted saline intrusion phenomena in several coastal areas, posing additional constraints to agricultural irrigation, decreasing production and lowering crop yields (Jenkins & Sugden, 2006). To face this scenario, agriculture sustainability in more vulnerable regions, such as the south of Portugal, where water scarcity is a common reality, involves the choice of an alternative water supply and more efficient irrigation systems (Fatta-Kassinos et al., 2011; Jiang et al., 2016), as well as crop selection.