Localização:
Sala 12.2.21 DCSPTData de início:
Seminário de Investigação GOVCOPP - Março
O próximo Seminário de Investigação GOVCOPP de 2025 terá lugar no dia 26 de março. Junte-se a nós entre as 13h00 e as 15h00.
Livre
26 Março 2025
Sala 12.2.21 (DCSPT)
13h - 15h
Grupo de Investigação CIS
“International assignments management in a knowledge-intensive organisation: A case study”
Resumo
Knowledge represents a crucial part of intellectual capital (IC) development. Therefore, the way knowledge is managed can impact IC creation and/or loss in an organisation. However, the need to manage knowledge resides in the strategic perspective of knowledge to sustain competitive advantage in a knowledge economy, especially in international assignments. This work aims to understand how personnel mobility affects the knowledge and intellectual capital management of a knowledge-intensive organisation. This study, therefore, applies a qualitative methodology to analyse how knowledge and intellectual capital are managed in the context of international assignments from a Portuguese knowledge-intensive organisation. Exploratory interviews and direct observation were used to achieve the goal of this study. This work identifies three main KM processes that are involved in the context of international assignments, namely knowledge transfer, knowledge sharing and knowledge hiding. The goal is to increase knowledge transfer and sharing behaviours while reducing knowledge-hiding ones. This study further identifies that power, motivation and culture can influence how these processes occur in an organisation. Considering the work presented here, the results cannot be generalised to other organisations and industries due to the nature of the applied methodology. Still, it can serve as a benchmark for different organisations in the same industry. If other researchers find this topic interesting, conducting research in other organisations and industries would be pertinent to achieve a broader understanding and compare results.
Grupo de investigação PI2
"The face says it all: Facial cues and candidate evaluation in local elections in Portugal"
Resumo
Folk wisdom warns against making face value judgements, with warnings to “not judge a book by its cover”. However, reflecting the personalisation of politics and a strong visual emphasis in campaigns, it seems that voters' quick judgments based on candidate faces do play a role in explaining voting behaviour. The findings of experimental research indicate that voters’ behaviour is driven, to a significant extent, by facial cues: i.e., the spontaneous trait inferences they perceive from the candidates’ faces, such as their competence. This study extends this literature by examining which candidate traits voters infer from facial cues and how these explain electoral behaviour. It does so through an Original survey experiment with a representative sample of 747 Portuguese voters who evaluated real-world images of mayoral candidates from Portuguese local elections. The experimental design combines controlled facial stimuli with systematic voter assessments, allowing a comprehensive analysis of voter heuristics derived from candidates’ facial traits. The study thus contributes empirically to the broader discussion on the normative implications of appearance-based voter judgments in democratic elections.
Grupo de Investigação SAD
"Audit quality and audit expectation gap - A systematic literature review”
Resumo
Auditing has a very relevant socioeconomic function of giving credibility to information, contributing to the proper functioning of markets. This function will be performed better the greater the trust of different users in the audit, for this the quality of the audit is fundamental. There are several factors that can impact the quality of the audit, namely factors associated with the auditor's performance, their independence, but also the informative value and quality of the audit report, among others. Furthermore, the audit result is not always what users expect, resulting in the Audit Expectation Gap (AEG). The concept of AEG is not consensual, but it can be understood as the gap between the society’s expectations of auditors and society’s perceptions of auditors’ performance (Porter, 1993), depending on several factors, such as unreasonable expectations of users, inadequate performance of auditors, inadequate standards and misinterpretations of standards. The AEG frequently undermines, and especially whenever major corporate scandals occur, the credibility of the audit. It will also be common sense that audit failures and lower audit quality will contribute to aggravating differences in expectations.
Therefore, this study intends to analyze, through a systematic literature review, the extent to which audit quality impacts the AEG. To this end, it begins by carrying out bibliometrics that allow us to understand the evolution of research on the AEG and the research that directly associates it with the audit quality. Then, through a systematic literature review, it identifies evidence of a relationship between AEG and audit quality and which factors enhance it.
The study carried out so far allows us to conclude that there is evidence that factors that increase audit quality, such as ethics (in particular independence), quality of audit reports and technical competence, reduce AEG. It is also worth highlighting the evidence brought by recent studies regarding the potential that digital technologies, including blockchain, have to improve audit quality (as they improve, for example, internal controls and facilitate the prevention and detection of fraud), thus reducing AEG.
This study aims to corroborate the relationship between audit quality and AEG with scientific evidence, allowing the construction of a framework to be built that highlights the role of auditing in the market and the different factors to be taken into consideration for this role to be effective.
Grupo de Investigação TD
A review of economic indicators in tourism: Implications for destination competitiveness
Resumo
The objective of this research was to develop a theoretical framework for assessing the economic impact of tourism, with a particular focus on destination competitiveness. A systematic integrative literature review and thematic content analysis were employed to identify and categorise 2271 economic indicators, which were grouped into 31 subdimensions and six dimensions: Economic value of the destination, Tourism supply, Business economic value, Tourism demand, Connected economy, and Political and institutional context. The findings indicate a transition from conventional metrics, such as income and employment, to a more comprehensive range of societal impacts, including local economic pressures, social responsibility, and compliance. The research underscores the necessity to delve deeper into the connected economy and aligns with contemporary trends, such as the Beyond GDP approach, reflecting evolving expectations in the literature and practice.
As inscrições estão abertas até 19 de março para participar no seminário e no almoço que o precede. Se pretender apenas assistir ao seminário, pode inscrever-se até 25 de março.
