Localização:
Sala 12.2.21 DCSPTData de início:
Seminário de Investigação GOVCOPP | Outubro
O próximo Seminário de Investigação GOVCOPP de 2025 terá lugar no dia 29 de outubro. Junte-se a nós entre as 13 e as 15 horas.
Livre
29 Outubro 2025
Sala 12.2.21 (DCSPT)
13h - 15h
Grupo de investigação PI2
“The budget execution of HEIs in the context of the Accounting Standardization System for Public Administrations (SNC-AP)”
Resumo
Portuguese higher education has a distinct history and structure compared to other European Union countries. Universities are more research-oriented, while polytechnics are more professional and focus on developing applied research. With the SNC-AP, the public sector now has accounting standards based on principles rather than rules. Public administration accounting follows the accrual basis, which enhances the reliability of financial information, both in individual accounts and in consolidated financial statements. NCP 26 – Accounting and Budget Reporting establishes the concepts, rules, and templates for general-purpose budget statements (individual, separate, and consolidated). This Standard applies to all entities subject to the SNC-AP, and reporting must be based on budget statements designed to meet the needs of users. In the SNC-AP, budget accounting is processed according to the double-entry method, using class zero as the basis for recording budget preparation, changes, execution, and finalization.
Grupo de investigação TD
Monitoring Platform Barra and Costa Nova Project: Agenda of Transformation of Tourism for Territorial Sustainability
Resumo
This study aimed to develop a locally grounded monitoring system to better understand the effects of tourism in the Barra and Costa Nova region of Portugal. It forms part of the ATT3 – Tourism Transformation Agenda, an initiative supported by the Portuguese government by the PRR (Tourism Resilience and Recovery Programme). We adopted the theoretical perspectives of Society-Centered Tourism Development (Chim-Miki et al., 2024) and Wellbeing destination (Dwyer, 2022; Berbekova et al., 2021; Berbekova et al., 2022)
: It is a qualitative methodology study with four phases: i) A literature review extracted a set of indicators to monitor the effects of tourism and grouped them into economic, sociocultural and environmental effects; ii) we identified the baseline indicators and mandatory according to INSTO, the network of tourism observatories monitoring the economic, environmental and social impact of tourism at the destination level; iii) we conducted three Discussion Groups with tourism scholars to select the best indicators; and iv) we performed a Focus Group with experts in tourism and monitoring to validate the final system of monitoring. Results: The results validated a system of indicators that covers the 11 mandatory areas of the INSTO network. However, it expands the proposal to consider the effects of tourism on the destination, business, and the community. The final model has 19 dimensions reflecting the sociocultural, socioenvironmental and socioeconomic effects.
The main limitations of the study were the predominantly national composition of the expert group and the need to limit the number of indicators in order to ensure the monitoring system was feasible to implement.
The originality of this work lies in creating a tourism effects monitoring system grounded in a society-centred approach to tourism development. It is guided by ESG principles to create social value from tourism and, also provides a platform designed to serve diverse users, including businesses, destinations, governments, and residents.
Grupo de investigação SAD
Consumer Preference for Circular Product: a question of Comprehension, Emotion and Labelling
Resumo
There is relative consensus on the importance of the consumer's role in the evolution from the traditional Linear Economy to the new Circular Economy (CE), fundamentally through their growing preference for circular products.
Previous research points to three directions to explore in order to foster this preference. Firstly, it highlights the importance of consumer understanding of the CE, namely in terms of the objectives to be achieved and the proposed ways to achieve them. Secondly, it draws attention to the decisive contribution of consumer emotional engagement with the CE. Finally, identifying the degree of circularity in the available purchasing options is highlighted as crucial.
For the three directions outlined, using a combination of two well-known approaches, Focus Group and Delphi Technique, involving representatives of producers, traders, consumers, communication and marketing experts, psychologists and researchers, the authors summarise and validate ideas/proposals likely to promote consumer contribution to the affirmation of the circular paradigm.
Grupo de investigação CIS
The impact of ESG performance on Board members’ remuneration in Iberian companies: exploring gender diversity moderating effect
Resumo
This paper aims to analyse the impact of Environmental, Social and Governance (ESG) components on the board of directors’ remuneration and the moderating effect of gender diversity on this impact.
To achieve this aim, we have used panel data methodology on 337 Iberian-listed companies from 2013 to 2022, employing the Generalized Method of Moments (GMM).
Our results suggest that companies with high ESG practices tend to adopt conservative policies regarding board members’ remuneration, and the sole effect of board diversity also works toward conservative compensation. Furthermore, gender diversity mitigates the negative impacts of environmental and social performance on remuneration but strengthens the negative impact of governance performance in this relationship.
This study provides a novel perspective on the relationship between ESG performance and board member remuneration by introducing gender diversity as a moderating factor, an area still underexplored in the existing body of literature. Additionally, it uniquely contextualizes this analysis within Iberian-listed companies, emphasizing the regulatory impact of gender quotas and their implications on sustainable governance practices. Finally, by analysing all three ESG pillars and incorporating gender diversity as a moderating variable, the study introduces a fresh perspective on sustainability initiatives and diverse leadership. This comprehensive approach advances the discussion on executive compensation and the role of ESG in promoting equitable and sustainable corporate governance practices.
Inscrições abertas até ao dia 22 de Outubro para participar no seminário e no almoço que o antecede. Se pretender apenas assistir ao seminário, pode inscrever-se até 28 de outubro.
