FEC2-Artigos (em revistas ou actas indexadas)
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- Environmental responsibility as a value proposition: Segmenting coastal tourists through perceived destination environmental responsibilityPublication . de Castro Rezende, Aline; Martins Guerreiro, Maria Manuela; Nobre Pereira, LuisEnvironmental responsibility is increasingly recognized as a key contributor to destination competitiveness, particularly in coastal tourism contexts where environmental quality is closely linked to visitor experiences. However, limited research has examined how tourists perceive environmental responsibility and how these perceptions can be used for market segmentation. Addressing this gap, this study conceptualizes Destination Environmental Responsibility (DER) as a perception-based construct and operationalizes it as a segmentation criterion. Using survey data from 1909 tourists in the Algarve (Portugal), cluster analysis identified three distinct segments: eco-engaged, eco-friendly, and eco-restrained. The results indicate that tourists generally evaluate environmental responsibility positively, particularly for cleanliness and environmental preservation. Importantly, DER provides a meaningful basis for segmentation, revealing differences in tourism profiles, satisfaction, and loyalty. Tourists with stronger environmental evaluations report higher levels of satisfaction and loyalty, suggesting that perceived environmental responsibility is associated with destination differentiation and competitiveness, as well as more positive tourism experiences and behavioral intentions. The study contributes to the literature by advancing DER as a perception-based, formative construct, extending segmentation research by positioning perceived environmental responsibility as a segmentation criterion, and demonstrating how tourists’environ mental evaluations can inform destination positioning. Heterogeneity in these evaluations is interpreted through the complementary perspectives of VBN, S–O–R, and TPB. From a managerial perspective, the findings emphasize the importance of visible, segment-specific sustain ability strategies. By aligning environmental practices with different tourist profiles, destination management organizations may strengthen visitor satisfaction, loyalty, and competitive positioning in coastal tourism markets.
- The role of identity in auditing: A review, synthesis, and research agendaPublication . Abdollahi, Ahmad; Peixinho, Rúben; Candido, Carlos Joaquim FariasThis paper presents a systematic literature review of 37 studies published until 2024, offering a pioneering analysis of the role of identity in auditing. The findings reveal a growing scholarly interest in identity within auditing, particularly professional identity, which exerts both direct and moderating effects on key audit outcomes (KAOs) such as audit quality, judgment, objectivity, and professional skepticism. Additionally, the review examines client, organizational, individual, team, ethnic, and gender identities, revealing their interconnections and collective influence on auditing outcomes. Despite advancements in this field, several aspects of identity remain underexplored and present significant opportunities for further research. This study identifies key gaps, proposes a structured research agenda, and offers actionable insights for audit firms, policymakers, and regulators. By addressing both theoretical and practical concerns, this paper positions identity as a crucial determinant of auditing outcomes, contributing to the ongoing discourse in the field and providing a solid foundation for advancing academic inquiry and professional practice.
- Standardised innovation management systems: modelling the antecedents of certification and maintenance benefitsPublication . Candido, Carlos Joaquim Farias; Cesário, Marisa; Saboya, Liana Mendes deThe literature lacks a comprehensive model examining the performance impact of certifying and maintaining standardised innovation management systems (SIMS), or clarifying the advantages of standardisation. This study addresses that gap by analysing the key determinants of the benefits associated with SIMS certification and maintenance. Drawing on the literature and data collected from 103 Portuguese organisations holding certified SIMS, a partial least squares structural equation model (PLS-SEM) is developed that encompasses two critical stages of the certification life cycle: initial certification and maintenance. The results reveal that SIMS maintenance significantly influences maintenance benefits, underscoring its pivotal role in sustaining organisational performance. Certification motivations strongly affect certification benefits but do not directly enhance maintenance benefits, exerting only a moderate indirect impact mediated by maintenance motivations. Maintenance motivations, critical success factors (CSFs), and certification benefits emerge as the principal predictors of maintenance benefits. Although certification barriers do not directly influence performance, they exert a persistent indirect negative effect, highlighting the importance of effectively managing maintenance CSFs. In addition, two subsets of organisations display contrasting relationships between barriers and benefits (one negative and the other positive) reflecting differences in strategic alignment with SIMS and in the perceived importance of resource availability. This study is the first to examine the antecedents of SIMS maintenance benefits and to propose an empirical model explaining their determinants; it is also the first to integrate two main stages of the SIMS certification life cycle within a single framework. The findings contribute to the SIMS, ISO 9001, and ISO 14001 literature, where such frameworks are currently lacking, and offer valuable theoretical and practical insights for optimising the certification and maintenance of management systems so as to enhance organisational performance. Notably, the study demonstrates that the impact of barriers on performance is nuanced, and reveals the importance of nurturing maintenance motivations, given that initial certification motivations lose their direct effect over time. Overall, the study clarifies not only that standardisation is beneficial, but also how these benefits can be effectively realised and sustained.
- Firm age, analyst coverage and asymmetric market betaPublication . Francisco, Paulo MoraisPurpose – This study examines whether two observable information-environment attributes – firm age and analyst coverage – help explain cross-sectional differences in systematic risk, and whether these associations differ across up- and down-market states. Design/methodology/approach – The study uses a global cross-section of 5,928 publicly listed firms from 82 countries and Refinitiv Eikon CAPM betas. Systematic risk is measured using unconditional betas estimated over five-, three-, and two-year trailing windows and decomposed into upside (βþ) and downside (β�) betas. Firm age captures accumulated public history and investor learning about systematic exposure, while analyst coverage captures information-intermediary visibility and market integration. Findings – Firm age is robustly negatively associated with beta across horizons, consistent with an accumulated-public-history and maturity channel in which older firms have both longer observable track records and more stable operating profiles. Analyst coverage is positively associated with beta, consistent with a visibility and market-integration channel in which highly followed firms are more strongly connected to common information flows, benchmark narratives, and correlated investor attention. Asymmetric decompositions show that age attenuates systematic exposure primarily through upside sensitivity (βþ) in shorter windows, while analyst coverage increases both β� and βþ, with particularly strong effects on βþ. Originality/value – The study shows that distinct information-environment attributes can have opposite implications for systematic risk. Accumulated public history tends to reduce measured market exposure, whereas analyst visibility can increase market exposure through common-information transmission and correlated trading. The findings caution against treating investor awareness, subjective familiarity, information transparency, and analyst visibility as interchangeable concepts. The findings also suggest that beta estimates used in valuation,WACC, portfolio construction, and risk managementshould be interpreted alongside firm age, analyst visibility, and up/down-market sensitivity.
- Food sovereignty and agroecology in conflict zones: building resilience amidst crisisPublication . Alum, Esther Ugo; Christine, Ainebyoona; Izah, Sylvester Chibueze; Ogwu, Matthew Chidozie; Uti, Daniel Ejim; Egwu, Chukwuoyims Kevin; Alum, Richard Obinna; Govindarajan, Rasiravathanahalli KaveriyappanArmed conflict disrupts agricultural production, displaces farming communities, degrades natural resources, and weakens local institutions, thereby intensifying food insecurity and dependence on humanitarian assistance. This review examined how food sovereignty and agroecology can jointly strengthen food‐system resilience, community self‐reliance, and peacebuilding in conflict‐affected settings. A qualitative narrative review was conducted using peer‐reviewed articles, institutional reports, and case studies published between 2012 and 2025 and retrieved from PubMed, Scopus, and Web of Science. Evidence was synthesized thematically around conflict‐related food‐system disruption, local control of food resources, agroecological practices, implementation barriers, and recovery strategies. Findings from Colombia, Palestine, Syria, and Somalia indicate that community‐led agroecology, including crop diversification, seed saving, agroforestry, water conservation, organic soil management, and local market development, can improve food availability, restore ecological functions, preserve traditional knowledge, strengthen livelihoods, and rebuild social cohesion. However, insecurity, displacement, contested land tenure, weak governance, inadequate financing, damaged infrastructure, and limited technical capacity constrain implementation and scale‐up. The review concludes that integrating food sovereignty with agroecology offers a context‐sensitive pathway for addressing immediate food needs while supporting long‐term ecological recovery, economic autonomy, and conflict‐sensitive development. Governments, humanitarian agencies, and development partners should embed agroecology in post‐conflict recovery policies, secure equitable land and resource rights, strengthen farmer cooperatives and extension systems, finance locally led initiatives, rebuild markets and rural infrastructure, and establish participatory monitoring frameworks that prioritize women, displaced people, indigenous groups, and smallholder farmers across affected regions.
- Sensory synergy in phygital tourism: unpacking the role of multi-sensory stimulation in visitor engagement and behaviorPublication . Mameli, Elisa; Stangl, Brigitte; Ribeiro, Manuel Alector; Scarles, CarolinePhygital experiences are becoming prominent in tourism, yet their impact on visitor engagement, particularly in relation to multisensory stimulation, remains underexplored. Grounded in dual-process and optimum stimulation level theories, this study aims to understand how hedonic and functional aspects of phygital experiences influence visitor engagement, satisfaction, and visit intentions and assesses how varying combinations of sensory stimuli moderate these relationships. Data was collected through scenario-based experiments with 413 participants, each exposed to one of six videos representing distinct levels of sensory richness. SEM-based results indicated that both emotional and technological dimensions significantly enhance visitor engagement, which positively influences satisfaction and intention. Multi-group analysis revealed that the strengths of these relationships vary according to the degree of sensory stimulation. Specifying sensory synergy as the coordinated, congruence-based integration of modalities, the study advances dual-process and optimum stimulation level theories in phygital tourism and offers practical guidelines for designing sensory-balanced, human-centered experiences.
- The impact of work-family policies on employee performance in the tourism industryPublication . Biedma-Ferrer, José María; Medina-Garrido, José Aurelio; Rodrigues Guita Almeida, Maria Helena; Bogren, MariaPurpose This study aims to explore the influence of work-family policies (WFP) existence and accessibility on employee performance within the tourism industry, emphasizing the mediating roles of specific WFP measures and the moderating impact of demanding work. Design/methodology/approach The research is based on data collected through questionnaires administered to 224 employees in the tourism industry and analysed using a structural equation modelling approach. Findings The findings confirm that WFP existence positively affects performance and is negatively related to accessibility, though the mediating effects of specific WFP measures vary significantly. Flexibility in working time and location emerge as pivotal mediators, while long leaves and support services do not show significant effects. In addition, demanding work moderates key relationships, weakening the positive effects of WFP in high-demand environments. Practical implications Tourism organizations should enhance both WFP existence and accessibility, especially through flexible work arrangements related to working time and location. Addressing high work demands through improved workload management and organizational practices that facilitate the actual use of available policies can improve employee performance and organizational outcomes. Originality/value The added value of this research lies in demonstrating that the impact of WFP depends on how employees perceive their accessibility and on the specific measures available, rather than on their mere existence. Crucially, it identifies that flexibility in working time and location is the primary driver of this improvement, whereas other measures, such as long-term leaves, do not show a significant impact in this specific high-pressure environment.
- Transforming journeys: Digital pathways in marketing, tourism, and hospitalityPublication . Custódio Santos, Margarida; Perdigão Alexandre Ribeiro, Filipa; Correia, Marisol B.; de Matos, Nelson Manuel da SilvaIn recent decades, the tourism sector has undergone a profound transformation, driven by digitalisation and rapid technological advances. The widespread adoption of digital technologies, such as mobile applications, online booking systems, social networks, and content-sharing platforms, has transformed consumer behaviour and expectations (ALKasassbeh et al., 2025). At the same time, it has also redefined business models, planning processes, and management strategies of destinations and tourism organisations (Kromidha & Robson, 2021; Santarsiero et al., 2024; Sigala, 2018). Digitalisation is now a structuring factor in how the sector positions itself in the face of the challenges of competitiveness, innovation, and sustainability, far from being restricted to a purely operational dimension. In terms of demand, it has transformed the tourist experience by enabling visitors to plan, customise, and enjoy their trips in a more interactive way (Tandafatu et al., 2024). They can access real-time information, digital services, and immersive experiences, thereby enhancing their visit experience and boosting satisfaction (Garima & Dharmendra, 2023).
- The impact of manager reputation incentive, and manager conservatism on accrual-based earnings management: understanding managers' genderPublication . Arianpoor, Arash; ABDOLLAHI, AHMADPurpose – This study explores the effects of managerial reputation incentives and conservatism on accrualbased earnings management (AEM) in firms listed on the Tehran Stock Exchange (TSE). Design/methodology/approach – Thisstudy examined data from 191 firms between 2014 and 2023. Managers’ age and signatures are psychological indicators of reputation, motivation, and conservatism, respectively. Findings – The results show that managers’ reputation incentives (MREP) have a significant positive effect on AEM, while manager conservatism (MCON) has a significant negative effect. The hypotheses were examined specifically for highly constrained firms as part of the robustness testing. Moreover, no reverse causality was found, confirming the assumed theoretical direction. MREP and MCON have a significantly stronger impact on AEM among female executives in large firms. Originality/value – MREP and MCON can each serve a dual function in the AEM, illustrating the complex interactions among motivation, ability, and various characteristics. These behavioral traits have received limited empirical attention, particularly in emerging markets. This study addresses the gaps in these relationships and suggests an improved decision-making strategy.
- ESG variations across banking loan types: evidence from european listed banksPublication . Francisco, Paulo Morais; Couto, EduardoBuilding on social‐capital theory and transaction‐cost theory, we examine whether European banks' rated ESG performance varies systematically with the composition of their loan portfolios. Merging Refinitiv ESG scores with Orbis Bank Focus loan‐ book data for 51 EU‐listed banks over 2005–2022, we estimate pooled OLS, random‐effects, fixed‐effects, lagged‐variable, and dynamic System‐GMM specifications. The evidence points to one robust regularity and two more qualified patterns. First, banks with higher mortgage‐loan shares tend to have lower ESG ratings: a one‐standard‐deviation increase in mortgage intensity is associated with an approximately three‐point lower composite ESG score and up to five points lower environmental pillar score, and the negative mortgage association remains visible in the dynamic System‐GMM models. Second, consumer‐loan intensity is positively associated with ESG ratings in random‐effects, fixed‐effects, and lagged fixed‐effects specifications, particularly for the environmental and social pillars, but this association is not statistically significant in the dynamic System‐GMM models. Third, corporate‐loan exposure shows no stable relationship with overall ESG ratings. We interpret these patterns as consistent with a trust‐intensity mechanism: ESG commitments and lending technologies appear to align differently across collateral‐rich, standardised lending and softer‐information retail activities.