Carlos Miguel Afonso | Universidade do Algarve (original) (raw)

Papers by Carlos Miguel Afonso

Research paper thumbnail of THE PRESENCE OF ALGARVE WINE PRODUCERS ON FACEBOOK BETWEEN PRE-COVID-19 AND COVID-19 PERIODS

THIJ – Tourism and Hospitality International Journal, 2024

Social media may be used to build virtual communities around brands, allowing consumers to learn ... more Social media may be used to build virtual communities around brands, allowing consumers to learn more about them and interact with the material they provide. In this sense, it serves as a helpful communication medium for obtaining and disseminating information about wine as a social commodity, affecting wine consumers' purchasing decisions. The number of Algarve wine producers has increased in recent years, indicating the sector's progress. Wine is one of the most popular internet products, and social media sites like Facebook are ideal for promoting it. Thus, the objective of this study is to analyze the evolution of the usage of Algarve wine producers on their Facebook pages between February 2019 and the end of January 2022, corresponding to a pre-Covid-19 period and the Covid-19 period. To do this, we used the model developed by Huertas, Setó-Pàmies & Míguez-González (2015), where the variables of "Contents", "Interactivity", "Visibility" are considered, with an additional variable for "Profitability", referenced by Rodríguez-Fernandez et al. (2017b). The analysis was made through a series of performance indicators collected using the online data collection tool Fanpage Karma. Results have shown a greater effort from some of these pages to produce content more often, specially at the beginning of the Covid-19 pandemic period, while some are still struggling to explore this medium, but overall there is room to be more active and productive in social media networks since these pages frequency of publication is low. In need to adjust their communication strategies, the most active pages grew a lot in numbers of fans, reactions, and other interactions, producing quality content that engaged consumers. The less explored pages show smaller evolution, from which we can conclude that there is still potential in Facebook as a platform for the wine sector.

Research paper thumbnail of Criação de uma ficha técnica holística de comidas online: Uma abordagem Design Science Research

REVISTA QUALIDADE, 2023

COLÓQUIO DA QUALIDADE Criação de uma ficha técnica holística de comidas online Uma abordagem Desi... more COLÓQUIO DA QUALIDADE Criação de uma ficha técnica holística de comidas online Uma abordagem Design Science Research As preocupações com um estilo de alimentação saudável e as questões cada vez mais vincadas na área da sustentabilidade, combinadas com a padronização da produção, o controlo de custos e a maximização de receitas são questões que desafiam investigadores e profissionais na área de alimentação e bebidas. O objetivo deste estudo visou o desenvolvimento de um artefacto, uma ficha técnica holística de comidas, recorrendo a uma abordagem Design Science Research de dois ciclos.

Research paper thumbnail of Real-Time Delphi questionnaire development at LimeSurvey: a Design Science Research approach

iberian conference on information systems and technologies, Jun 23, 2021

Research paper thumbnail of EDMS Use in Local E-Government: Extent of Use and Overall Performance Mediated by Routinization and Infusion

This study analyzes the effects of several post-adoption behaviors (extent of use, routinization ... more This study analyzes the effects of several post-adoption behaviors (extent of use, routinization and infusion) on overall performance in using an Electronic Document Management System (EDMS). Furthermore, we test whether the routinization and infusion variables mediate the influence of the extent of use on overall performance. This research collects data from a survey answered by 2,175 employees (EDMS users) of Portuguese municipalities. The Partial Least Squares technique is applied to test the model. The results showed that routinization is directly predicted by the extent of use, whereas infusion is directly affected by the extent of use and also by routinization. Consequently, such post-adoptive behaviors are interrelated not only in a sequential process, but also in parallel. In addition, overall performance is directly influenced by routinization and infusion. Finally, an indirect effects analysis shows that routinization and infusion mediate the relationship between extent of use and overall performance.

Research paper thumbnail of Promoting Sustainability through Regional Food and Wine Pairing

Sustainability, 2021

Sustainable development has been growingly recognized as important in the scope of tourism and ho... more Sustainable development has been growingly recognized as important in the scope of tourism and hospitality industry practices. Gastronomic tourism associated with regional food-and wine pairing helps the emerging of higher quality services and contributes to the sustainability of tourist destinations. This study presents a pairing model based on three Real-Time Delphi (RTD) questionnaires to allow experts to select and pair regional wines with regional foods. In the first questionnaire, the experts were asked to choose, by category, the most representative regional dishes from the Algarve region (Portugal). In the second questionnaire, for each dish, experts voted on the best regional wines for the dish. In the third questionnaire, experts made quantitative and qualitative analyses for each of the three most voted wines for each dish. The resulting pairing model of regional food and wines will be communicated to tourism professionals and the general public. By promoting the consumption of these pairings, we promote an efficient, socially fair, and ecologically sustainable local economy. At the same time, we stimulate the circular economy in tourism.

Research paper thumbnail of Capital structure of Portuguese hotel firms: a structural equation modelling approach

This paper addresses capital structure determinants for Portuguese hotel firms between 2006 and 2... more This paper addresses capital structure determinants for Portuguese hotel firms between 2006 and 2014. Secondary data from 356 hotel units was analysed using the partial least squares (PLS) statistical technique, a variance-based structural equation modelling (SEM). The results show that the explanatory variables proposed as capital structure determinants have an impact on the financing and debt decisions made by the firms in the sample. Of these, tangibility has the greater explanatory power. Overall, the results support the notion that trade-off theory and pecking-order theory are important in explaining the capital structure of the Portuguese hotel industry, particularly as regards the agency conflicts triggered by growth opportunities and the preference firms have for internal funding. The results also point to the importance of collateral in accessing credit and the lesser impact of asymmetric information pertaining to tangible asset value and firm size. The results suggest small firms find it difficult to contract loans, which can somewhat limit their growth and performance.

Research paper thumbnail of EDMS Use in Local E-Government: An Analysis of the Path from Extent of Use to Overall Performance

This study analyzes the effects of several post-adoption behaviors (extent of use, routinization ... more This study analyzes the effects of several post-adoption behaviors (extent of use, routinization and infusion) on overall performance in using an Electronic Document Management System (EDMS). Furthermore, the authors test whether the routinization and infusion variables mediate the influence of the extent of use on overall performance. This research collects data from a survey answered by 2,175 employees (EDMS users) of Portuguese municipalities. The Partial Least Squares technique is applied to test the model. The results showed that routinization is directly predicted by the extent of use, whereas infusion is directly affected by the extent of use and also by routinization. Consequently, such post-adoptive behaviors are interrelated not only in a sequential process, but also in parallel, meaning that the infusion state of EDMS use is achieved from the evolutionary process of EDMS use and also directly from each of the prior stages of EDMS use. In addition, overall performance is directly influenced by routinization and infusion, signifying that the more employees use the EDMS to its fullest extent, the more likely it is for the overall performance to improve. Finally, an indirect effects analysis shows that routinization and infusion mediate the relationship between extent of use and overall performance.

Research paper thumbnail of EDMS Use in Local E-Government: Extent of Use and Overall Performance Mediated by Routinization and Infusion

This study analyzes the effects of several post-adoption behaviors (extent of use, routinization ... more This study analyzes the effects of several post-adoption behaviors (extent of use, routinization and infusion) on overall performance in using an Electronic Document Management System (EDMS). Furthermore, we test whether the routinization and infusion variables mediate the influence of the extent of use on overall performance. This research collects data from a survey answered by 2,175 employees (EDMS users) of Portuguese municipalities. The Partial Least Squares technique is applied to test the model. The results showed that routinization is directly predicted by the extent of use, whereas infusion is directly affected by the extent of use and also by routinization. Consequently, such post-adoptive behaviors are interrelated not only in a sequential process, but also in parallel. In addition, overall performance is directly influenced by routinization and infusion. Finally, an indirect effects analysis shows that routinization and infusion mediate the relationship between extent of use and overall performance.

Research paper thumbnail of Aplicação de um modelo de gestão de receitas: estudo de caso numa unidade hoteleira

TMS ALGARVE 2013 – TOURISM & MANAGEMENT STUDIES INTERNATIONAL CONFERENCE, 2013

O clima económico globalmente desfavorável é causador de impactos negativos nas performances das ... more O clima económico globalmente desfavorável é causador de impactos negativos nas performances das unidades hoteleiras do sul da europa. Este facto, associado ao efeito que as tecnologias de informação baseadas em internet provocaram no relacionamento dos hotéis com os clientes em matéria de publicitação de tarifas, impuseram a este ramo de atividade a necessidade de adotarem novas políticas de gestão de receita que permitam uma pilotagem das organizações hoteleiras neste ambiente adverso e sejam garante da sua sobrevivência. Neste sentido, o presente artigo tem como finalidade clarificar os procedimentos necessários à implementação de uma política de revenue management (RM) num hotel, recorrendo-se a um estudo de caso. Inicialmente, recorrendo a uma revisão de literatura é feita uma breve apresentação do conceito de RM e da implementação de uma política RM de um hotel. No desenvolvimento do presente estudo de caso, são utilizados dados históricos do hotel e dados de contexto secundários. Depois de sistematizados, os dados são analisados com modelos de previsão sazonal e de correlação. Nesta investigação, como resultado da apresentação e aplicação de um modelo de RM, foram identificadas correlações, padrões, anomalias, tendências e comportamentos existentes entre os diferentes dados, o que permitiu a sugestão de implementação de medidas concretas, com vista a maximizar as receitas. Na pesquisa, foi notório o papel das tecnologias e sistemas de informação como um fator crítico na implementação de um modelo de RM.

Research paper thumbnail of PERCEÇÃO ACERCA DO SNC

O estudo tem como objetivo analisar a perceção dos Revisores Oficiais de Contas (ROC), Técnicos O... more O estudo tem como objetivo analisar a perceção dos Revisores Oficiais de Contas (ROC), Técnicos Oficiais de Contas(TOC) e Analistas Financeiros (AF) relativamente à transição do Plano Oficial de Contabilidade para o Sistema de Normalização Contabilística (SNC), nomeadamente no que se refere à qualidade, utilidade e relevância da informação contabilística para a decisão.
Elegeu-se como instrumento um inquérito por questionário. Os resultados revelam que os inquiridos consideram que o SNC introduziu alterações que produzem efeitos positivos na qualidade e relevância das Demonstrações Financeiras. As análises complementares demonstram que os atributos dos inquiridos não influenciam as conclusões do estudo.

Research paper thumbnail of The moderator role of Gender in the Unified Theory of Acceptance and Use of Technology (UTAUT): A study on users of Electronic Document Management Systems.

Venkatesh et al. [1] tried to integrate predictability capabilities from the different existing m... more Venkatesh et al. [1] tried to integrate predictability capabilities from the different existing models of technology acceptance. This produced the Unified Theory of Acceptance and Use of Technology (UTAUT). This comprehensive model resulted in the identification of common aspects. It proposed several constructs with a greater explanatory power and analyzed moderating drivers, such as age, Gender, experience and voluntariness of use. By doing so, UTAUT identifies three major drivers of behavioral intention: performance expectancy, effort expectancy and social influence. On the other hand, facilitating conditions and behavioral intention were identified as determinant factors of actual use [1].
In addition to previous considerations about UTAUT, empirical research has scarcely analyzed the moderating role of Gender [2]. This is why this paper particularly aims to fill this gap. Hofstede [3] describes strength, competitiveness and guidance for material success as social roles linked to male values, whilst modesty, tenderness, sensitivity and concern for the quality of life are values associated with women. With respect to UTAUT, existing studies have shown that performance expectancy positively influences behavioral intention more strongly for men (cf. [4], [5], [6] and [7]). Moreover, it has been observed that effort expectancy positively influences behavioral intention more strongly for women (cf. [4], [5] and [6]), while social influence positively affects behavioral intention more strongly for women (cf. [5], [7] and [8]).
In our research, with the aim of testing the moderating effects of Gender, a sample of 2,175 users of Electronic Document Management Systems (EDMS) in Portuguese municipalities was used. Taking into account that Gender is a categorical variable, we have adopted a multi-group or multi-sample analysis [9] -dividing the sample into two groups (male = 748; female = 1,427) and estimating each group of observations separately. Before comparing the groups, an analysis of the measurement invariance was carried out to make sure that the construct measures were invariant between both groups [10]. Once the metric invariance had been assessed, we carried out a set of multi-group analyses –interpreting statistically-significant differences in path coefficients as moderating effects. On the one hand, the parametric approach considering both equal variances and different variances has been used [11, 12]. On the other hand, we have applied non-parametric approaches exemplified by the permutation test [13], and Henseler’s PLS multi-group analysis [10, 12, 14]. This study notes slight differences in the results of the aforementioned methods. As a result, the moderating effect of Gender on the relation between performance expectancy and behavioral intention showed that this relationship is stronger among men than women. Finally, a discussion on the implications of Gender as a moderator for the UTAUT model is included.

Research paper thumbnail of Determinants of User Acceptance of a Local E-Government Electronic Document Management System (EDMS)

"On numerous occasions the significant value of the investments involved in the development of e-... more "On numerous occasions the significant value of the investments involved in the development of e-government and the expectations of governmental information systems use do not correspond to the rate of effective use. This scenario makes it difficult to justify the development of electronic government by governments and local authorities among its citizens. It is therefore important to understand the factors that influence the employees' intention of using governmental information systems.
With the aim of understanding the determining factors of using an Electronic Document Management System (EDMS) in the context of Portuguese municipalities, this study develops an empirical analysis using the Unified Theory of Acceptance and Use of Technology (UTAUT) model, (Venkatesh et al., 2003). This model's application for information systems research in the governmental context has a weak expression and is unique in EDMS research.
This empirical research follows a realist and positivist approach. Data was collected from a survey answered by 2,175 employees of Portuguese municipalities (EDMS users). Partial Least Squares (PLS) was used to test the model proposed.
The results showed that Intention to Use is positively affected by Performance Expectancy, Effort Expectancy, Social Influence and Facilitating Conditions. With respect to the EDMS Use, the results showed that it is positively influenced by Intention to Use and Facilitating Conditions. The main result indicates that EDMS users believe that the use of this information system will help them to obtain performance benefits in their work. However, the increasing use of EDMS is not very influenced by the system's perceived ease of use.
In short, this study provides a contribution to the Information Systems Acceptance and Adoption literature in local e-governmental contexts. In addition, our contribution empirically tests the model for implementation in governmental organizations and provides a better understanding of the adoption and use of an EDMS."

Conference Presentations by Carlos Miguel Afonso

Research paper thumbnail of Desenvolvimento de questionários de Delphi em Tempo Real no LimeSurvey: uma abordagem Design Science Research Real-Time Delphi questionnaire development at LimeSurvey: a Design Science Research approach

2021 16th Iberian Conference on Information Systems and Technologies (CISTI), 2021

Resumo-A utilização do método Delphi sustenta-se no mesmo se ter estabelecido de forma consistent... more Resumo-A utilização do método Delphi sustenta-se no mesmo se ter estabelecido de forma consistente nos últimos anos na área de investigação. Atualmente, a maturidade dos sistemas e tecnologias de informação faz com que este evolua para um método Delphi em Tempo Real (DTR). Este novo método reduz as várias rondas formais caraterísticas do método clássico a apenas uma e abrevia o tempo necessário. Estas novas características originam um crescente interesse e utilização de questionários de DTR por parte de investigadores e profissionais. Mesmo verificando-se esta tendência, não é possível identificar a existência de uma solução não proprietária e aberta de criação de questionários on-line com funcionalidades para permitir gerar e aplicar questionários de DTR. Neste contexto e para dar resposta a uma necessidade de investigação, foi necessário desenvolver uma adaptação do sistema de gestão de questionários online de código aberto LimeSurvey para ser possível criar três questionários DTR. Estes três questionários vão permitir a conceção de um modelo de maridagem entre comidas e vinhos. Para se atingir o objetivo proposto, recorreu-se a uma revisão de literatura relacionada com o método DTR e à metodologia de Design Science Research da qual resultará um artefacto, neste caso uma adaptação do LimeSurvey para a criação de questionários DTR. Do presente trabalho resultou a adaptação e utilização do software de código aberto LimeSurvey e a criação de três questionários DTR para utilização em investigação na criação de um modelo de maridagem entre comidas e vinhos.

Research paper thumbnail of THE PRESENCE OF ALGARVE WINE PRODUCERS ON FACEBOOK BETWEEN PRE-COVID-19 AND COVID-19 PERIODS

THIJ – Tourism and Hospitality International Journal, 2024

Social media may be used to build virtual communities around brands, allowing consumers to learn ... more Social media may be used to build virtual communities around brands, allowing consumers to learn more about them and interact with the material they provide. In this sense, it serves as a helpful communication medium for obtaining and disseminating information about wine as a social commodity, affecting wine consumers' purchasing decisions. The number of Algarve wine producers has increased in recent years, indicating the sector's progress. Wine is one of the most popular internet products, and social media sites like Facebook are ideal for promoting it. Thus, the objective of this study is to analyze the evolution of the usage of Algarve wine producers on their Facebook pages between February 2019 and the end of January 2022, corresponding to a pre-Covid-19 period and the Covid-19 period. To do this, we used the model developed by Huertas, Setó-Pàmies & Míguez-González (2015), where the variables of "Contents", "Interactivity", "Visibility" are considered, with an additional variable for "Profitability", referenced by Rodríguez-Fernandez et al. (2017b). The analysis was made through a series of performance indicators collected using the online data collection tool Fanpage Karma. Results have shown a greater effort from some of these pages to produce content more often, specially at the beginning of the Covid-19 pandemic period, while some are still struggling to explore this medium, but overall there is room to be more active and productive in social media networks since these pages frequency of publication is low. In need to adjust their communication strategies, the most active pages grew a lot in numbers of fans, reactions, and other interactions, producing quality content that engaged consumers. The less explored pages show smaller evolution, from which we can conclude that there is still potential in Facebook as a platform for the wine sector.

Research paper thumbnail of Criação de uma ficha técnica holística de comidas online: Uma abordagem Design Science Research

REVISTA QUALIDADE, 2023

COLÓQUIO DA QUALIDADE Criação de uma ficha técnica holística de comidas online Uma abordagem Desi... more COLÓQUIO DA QUALIDADE Criação de uma ficha técnica holística de comidas online Uma abordagem Design Science Research As preocupações com um estilo de alimentação saudável e as questões cada vez mais vincadas na área da sustentabilidade, combinadas com a padronização da produção, o controlo de custos e a maximização de receitas são questões que desafiam investigadores e profissionais na área de alimentação e bebidas. O objetivo deste estudo visou o desenvolvimento de um artefacto, uma ficha técnica holística de comidas, recorrendo a uma abordagem Design Science Research de dois ciclos.

Research paper thumbnail of Real-Time Delphi questionnaire development at LimeSurvey: a Design Science Research approach

iberian conference on information systems and technologies, Jun 23, 2021

Research paper thumbnail of EDMS Use in Local E-Government: Extent of Use and Overall Performance Mediated by Routinization and Infusion

This study analyzes the effects of several post-adoption behaviors (extent of use, routinization ... more This study analyzes the effects of several post-adoption behaviors (extent of use, routinization and infusion) on overall performance in using an Electronic Document Management System (EDMS). Furthermore, we test whether the routinization and infusion variables mediate the influence of the extent of use on overall performance. This research collects data from a survey answered by 2,175 employees (EDMS users) of Portuguese municipalities. The Partial Least Squares technique is applied to test the model. The results showed that routinization is directly predicted by the extent of use, whereas infusion is directly affected by the extent of use and also by routinization. Consequently, such post-adoptive behaviors are interrelated not only in a sequential process, but also in parallel. In addition, overall performance is directly influenced by routinization and infusion. Finally, an indirect effects analysis shows that routinization and infusion mediate the relationship between extent of use and overall performance.

Research paper thumbnail of Promoting Sustainability through Regional Food and Wine Pairing

Sustainability, 2021

Sustainable development has been growingly recognized as important in the scope of tourism and ho... more Sustainable development has been growingly recognized as important in the scope of tourism and hospitality industry practices. Gastronomic tourism associated with regional food-and wine pairing helps the emerging of higher quality services and contributes to the sustainability of tourist destinations. This study presents a pairing model based on three Real-Time Delphi (RTD) questionnaires to allow experts to select and pair regional wines with regional foods. In the first questionnaire, the experts were asked to choose, by category, the most representative regional dishes from the Algarve region (Portugal). In the second questionnaire, for each dish, experts voted on the best regional wines for the dish. In the third questionnaire, experts made quantitative and qualitative analyses for each of the three most voted wines for each dish. The resulting pairing model of regional food and wines will be communicated to tourism professionals and the general public. By promoting the consumption of these pairings, we promote an efficient, socially fair, and ecologically sustainable local economy. At the same time, we stimulate the circular economy in tourism.

Research paper thumbnail of Capital structure of Portuguese hotel firms: a structural equation modelling approach

This paper addresses capital structure determinants for Portuguese hotel firms between 2006 and 2... more This paper addresses capital structure determinants for Portuguese hotel firms between 2006 and 2014. Secondary data from 356 hotel units was analysed using the partial least squares (PLS) statistical technique, a variance-based structural equation modelling (SEM). The results show that the explanatory variables proposed as capital structure determinants have an impact on the financing and debt decisions made by the firms in the sample. Of these, tangibility has the greater explanatory power. Overall, the results support the notion that trade-off theory and pecking-order theory are important in explaining the capital structure of the Portuguese hotel industry, particularly as regards the agency conflicts triggered by growth opportunities and the preference firms have for internal funding. The results also point to the importance of collateral in accessing credit and the lesser impact of asymmetric information pertaining to tangible asset value and firm size. The results suggest small firms find it difficult to contract loans, which can somewhat limit their growth and performance.

Research paper thumbnail of EDMS Use in Local E-Government: An Analysis of the Path from Extent of Use to Overall Performance

This study analyzes the effects of several post-adoption behaviors (extent of use, routinization ... more This study analyzes the effects of several post-adoption behaviors (extent of use, routinization and infusion) on overall performance in using an Electronic Document Management System (EDMS). Furthermore, the authors test whether the routinization and infusion variables mediate the influence of the extent of use on overall performance. This research collects data from a survey answered by 2,175 employees (EDMS users) of Portuguese municipalities. The Partial Least Squares technique is applied to test the model. The results showed that routinization is directly predicted by the extent of use, whereas infusion is directly affected by the extent of use and also by routinization. Consequently, such post-adoptive behaviors are interrelated not only in a sequential process, but also in parallel, meaning that the infusion state of EDMS use is achieved from the evolutionary process of EDMS use and also directly from each of the prior stages of EDMS use. In addition, overall performance is directly influenced by routinization and infusion, signifying that the more employees use the EDMS to its fullest extent, the more likely it is for the overall performance to improve. Finally, an indirect effects analysis shows that routinization and infusion mediate the relationship between extent of use and overall performance.

Research paper thumbnail of EDMS Use in Local E-Government: Extent of Use and Overall Performance Mediated by Routinization and Infusion

This study analyzes the effects of several post-adoption behaviors (extent of use, routinization ... more This study analyzes the effects of several post-adoption behaviors (extent of use, routinization and infusion) on overall performance in using an Electronic Document Management System (EDMS). Furthermore, we test whether the routinization and infusion variables mediate the influence of the extent of use on overall performance. This research collects data from a survey answered by 2,175 employees (EDMS users) of Portuguese municipalities. The Partial Least Squares technique is applied to test the model. The results showed that routinization is directly predicted by the extent of use, whereas infusion is directly affected by the extent of use and also by routinization. Consequently, such post-adoptive behaviors are interrelated not only in a sequential process, but also in parallel. In addition, overall performance is directly influenced by routinization and infusion. Finally, an indirect effects analysis shows that routinization and infusion mediate the relationship between extent of use and overall performance.

Research paper thumbnail of Aplicação de um modelo de gestão de receitas: estudo de caso numa unidade hoteleira

TMS ALGARVE 2013 – TOURISM & MANAGEMENT STUDIES INTERNATIONAL CONFERENCE, 2013

O clima económico globalmente desfavorável é causador de impactos negativos nas performances das ... more O clima económico globalmente desfavorável é causador de impactos negativos nas performances das unidades hoteleiras do sul da europa. Este facto, associado ao efeito que as tecnologias de informação baseadas em internet provocaram no relacionamento dos hotéis com os clientes em matéria de publicitação de tarifas, impuseram a este ramo de atividade a necessidade de adotarem novas políticas de gestão de receita que permitam uma pilotagem das organizações hoteleiras neste ambiente adverso e sejam garante da sua sobrevivência. Neste sentido, o presente artigo tem como finalidade clarificar os procedimentos necessários à implementação de uma política de revenue management (RM) num hotel, recorrendo-se a um estudo de caso. Inicialmente, recorrendo a uma revisão de literatura é feita uma breve apresentação do conceito de RM e da implementação de uma política RM de um hotel. No desenvolvimento do presente estudo de caso, são utilizados dados históricos do hotel e dados de contexto secundários. Depois de sistematizados, os dados são analisados com modelos de previsão sazonal e de correlação. Nesta investigação, como resultado da apresentação e aplicação de um modelo de RM, foram identificadas correlações, padrões, anomalias, tendências e comportamentos existentes entre os diferentes dados, o que permitiu a sugestão de implementação de medidas concretas, com vista a maximizar as receitas. Na pesquisa, foi notório o papel das tecnologias e sistemas de informação como um fator crítico na implementação de um modelo de RM.

Research paper thumbnail of PERCEÇÃO ACERCA DO SNC

O estudo tem como objetivo analisar a perceção dos Revisores Oficiais de Contas (ROC), Técnicos O... more O estudo tem como objetivo analisar a perceção dos Revisores Oficiais de Contas (ROC), Técnicos Oficiais de Contas(TOC) e Analistas Financeiros (AF) relativamente à transição do Plano Oficial de Contabilidade para o Sistema de Normalização Contabilística (SNC), nomeadamente no que se refere à qualidade, utilidade e relevância da informação contabilística para a decisão.
Elegeu-se como instrumento um inquérito por questionário. Os resultados revelam que os inquiridos consideram que o SNC introduziu alterações que produzem efeitos positivos na qualidade e relevância das Demonstrações Financeiras. As análises complementares demonstram que os atributos dos inquiridos não influenciam as conclusões do estudo.

Research paper thumbnail of The moderator role of Gender in the Unified Theory of Acceptance and Use of Technology (UTAUT): A study on users of Electronic Document Management Systems.

Venkatesh et al. [1] tried to integrate predictability capabilities from the different existing m... more Venkatesh et al. [1] tried to integrate predictability capabilities from the different existing models of technology acceptance. This produced the Unified Theory of Acceptance and Use of Technology (UTAUT). This comprehensive model resulted in the identification of common aspects. It proposed several constructs with a greater explanatory power and analyzed moderating drivers, such as age, Gender, experience and voluntariness of use. By doing so, UTAUT identifies three major drivers of behavioral intention: performance expectancy, effort expectancy and social influence. On the other hand, facilitating conditions and behavioral intention were identified as determinant factors of actual use [1].
In addition to previous considerations about UTAUT, empirical research has scarcely analyzed the moderating role of Gender [2]. This is why this paper particularly aims to fill this gap. Hofstede [3] describes strength, competitiveness and guidance for material success as social roles linked to male values, whilst modesty, tenderness, sensitivity and concern for the quality of life are values associated with women. With respect to UTAUT, existing studies have shown that performance expectancy positively influences behavioral intention more strongly for men (cf. [4], [5], [6] and [7]). Moreover, it has been observed that effort expectancy positively influences behavioral intention more strongly for women (cf. [4], [5] and [6]), while social influence positively affects behavioral intention more strongly for women (cf. [5], [7] and [8]).
In our research, with the aim of testing the moderating effects of Gender, a sample of 2,175 users of Electronic Document Management Systems (EDMS) in Portuguese municipalities was used. Taking into account that Gender is a categorical variable, we have adopted a multi-group or multi-sample analysis [9] -dividing the sample into two groups (male = 748; female = 1,427) and estimating each group of observations separately. Before comparing the groups, an analysis of the measurement invariance was carried out to make sure that the construct measures were invariant between both groups [10]. Once the metric invariance had been assessed, we carried out a set of multi-group analyses –interpreting statistically-significant differences in path coefficients as moderating effects. On the one hand, the parametric approach considering both equal variances and different variances has been used [11, 12]. On the other hand, we have applied non-parametric approaches exemplified by the permutation test [13], and Henseler’s PLS multi-group analysis [10, 12, 14]. This study notes slight differences in the results of the aforementioned methods. As a result, the moderating effect of Gender on the relation between performance expectancy and behavioral intention showed that this relationship is stronger among men than women. Finally, a discussion on the implications of Gender as a moderator for the UTAUT model is included.

Research paper thumbnail of Determinants of User Acceptance of a Local E-Government Electronic Document Management System (EDMS)

"On numerous occasions the significant value of the investments involved in the development of e-... more "On numerous occasions the significant value of the investments involved in the development of e-government and the expectations of governmental information systems use do not correspond to the rate of effective use. This scenario makes it difficult to justify the development of electronic government by governments and local authorities among its citizens. It is therefore important to understand the factors that influence the employees' intention of using governmental information systems.
With the aim of understanding the determining factors of using an Electronic Document Management System (EDMS) in the context of Portuguese municipalities, this study develops an empirical analysis using the Unified Theory of Acceptance and Use of Technology (UTAUT) model, (Venkatesh et al., 2003). This model's application for information systems research in the governmental context has a weak expression and is unique in EDMS research.
This empirical research follows a realist and positivist approach. Data was collected from a survey answered by 2,175 employees of Portuguese municipalities (EDMS users). Partial Least Squares (PLS) was used to test the model proposed.
The results showed that Intention to Use is positively affected by Performance Expectancy, Effort Expectancy, Social Influence and Facilitating Conditions. With respect to the EDMS Use, the results showed that it is positively influenced by Intention to Use and Facilitating Conditions. The main result indicates that EDMS users believe that the use of this information system will help them to obtain performance benefits in their work. However, the increasing use of EDMS is not very influenced by the system's perceived ease of use.
In short, this study provides a contribution to the Information Systems Acceptance and Adoption literature in local e-governmental contexts. In addition, our contribution empirically tests the model for implementation in governmental organizations and provides a better understanding of the adoption and use of an EDMS."

Research paper thumbnail of Desenvolvimento de questionários de Delphi em Tempo Real no LimeSurvey: uma abordagem Design Science Research Real-Time Delphi questionnaire development at LimeSurvey: a Design Science Research approach

2021 16th Iberian Conference on Information Systems and Technologies (CISTI), 2021

Resumo-A utilização do método Delphi sustenta-se no mesmo se ter estabelecido de forma consistent... more Resumo-A utilização do método Delphi sustenta-se no mesmo se ter estabelecido de forma consistente nos últimos anos na área de investigação. Atualmente, a maturidade dos sistemas e tecnologias de informação faz com que este evolua para um método Delphi em Tempo Real (DTR). Este novo método reduz as várias rondas formais caraterísticas do método clássico a apenas uma e abrevia o tempo necessário. Estas novas características originam um crescente interesse e utilização de questionários de DTR por parte de investigadores e profissionais. Mesmo verificando-se esta tendência, não é possível identificar a existência de uma solução não proprietária e aberta de criação de questionários on-line com funcionalidades para permitir gerar e aplicar questionários de DTR. Neste contexto e para dar resposta a uma necessidade de investigação, foi necessário desenvolver uma adaptação do sistema de gestão de questionários online de código aberto LimeSurvey para ser possível criar três questionários DTR. Estes três questionários vão permitir a conceção de um modelo de maridagem entre comidas e vinhos. Para se atingir o objetivo proposto, recorreu-se a uma revisão de literatura relacionada com o método DTR e à metodologia de Design Science Research da qual resultará um artefacto, neste caso uma adaptação do LimeSurvey para a criação de questionários DTR. Do presente trabalho resultou a adaptação e utilização do software de código aberto LimeSurvey e a criação de três questionários DTR para utilização em investigação na criação de um modelo de maridagem entre comidas e vinhos.