Authentic learning in a B2B context: cases involving undergraduate students from the University of Aveiro

This paper presents the results of an authentic learning project for undergraduate students, in a business to business (B2B) context, more specifically the case of the Information Technology (IT) cluster in Aveiro. The project was implemented between October 2021 and January 2022 with 93 undergraduate students from second and third year of the Bachelor in Marketing and Bachelor in Finance at University of Aveiro, which developed strategic plans and marketing plans for 18 companies belonging to the IT cluster in Aveiro. Results show that benefits overseeded the barriers.publishe

Factors influencing the usage of food delivery apps

Food delivery apps have become more relevant in recent years, with a specific increase due to Covid-19 pandemics. The research on the motivations of the users of this type of app is rather scarce, a gap that this paper seeks to contribute to. Using the theory of uses and gratifications, we developed a questionnaire-based survey and collected data online reaching a final sample of 93 respondents. The results indicate that the factors influencing the use of food delivery apps are delivery experience, customer experience and listing. Social pressure, ease of usage, quality control, convenience and restaurant search did not have any influence. No differences have been found according with gender, age, place to live, civil status, level of education or employment situation. The study has limitations related to the sampling method, by convenience, not allowing generalization to the population studied.publishe

Pesquisa em auditoria: principais temas

The passage of the Sarbanes-Oxley Act (SOX) was a turning point in auditing and in auditors practice for the academic world. Research concerning the characterization of academic production related to auditing is in its third decade. Its analysis is accomplished by means of definition of keywords, abstracts or title, and information on thematic association within the academic production itself in auditing is undisclosed. In order to revise this gap in auditing literature, this study identified the main themes in auditing and their association in post-SOX era by analyzing the content of objectives and hypothesis of 1,650 publications in Web of Science (2002-2014). The findings in this study extended those from the study by Lesage and Wechtler (2012) from 16 auditing thematic typologies to 22. The results demonstrate that the themes audit report & financial statement users, corporate governance, audit market, external audit, socio-economic data of the company, international regulation, and fraud risk & audit risk were the most addressed in the publications about auditing. Corporate governance has a broader association with the other themes in the area. Future researches may use these themes and relate them to the methodologies applied to audit studies.A lei Sarbanes-Oxley (SOX) foi um ponto crucial na auditoria e na prática de auditores para o mundo acadêmico. A pesquisa sobre a caracterização da produção acadêmica relacionada à auditoria está em sua terceira década. Sua análise é realizada por meio da definição de palavras-chave, resumos ou títulos, e as informações sobre associação temática dentro da própria produção acadêmica na auditoria não são divulgadas. Para rever essa lacuna na literatura de auditoria, este estudo identificou os principais temas de auditoria e sua associação na era pós-SOX, analisando o conteúdo de objetivos e hipóteses de 1.650 publicações na Web of Science (2002-2014). As evidências neste trabalho estenderam os resultados dos estudos de Lesage e Wechtler (2012) de 16 tipologias temáticas de auditoria para 22. Os resultados demonstram que os temas relatório de auditoria e usuários de demonstrações financeiras, governança corporativa, auditoria de mercado, auditoria externa, dados socioeconômicos da empresa, regulamentação internacional e risco de fraude e risco de auditoria foram os mais abordados nas publicações sobre auditoria. A governança corporativa tem uma associação mais ampla com os outros temas da área. Pesquisas futuras podem usar esses temas e relacioná-los às metodologias aplicadas aos estudos de auditoria

Innovative approaches to teaching and learning: Project Based Learning (PBL) practices for good

The main goal of this paper is to describe a specific teaching-learning project implemented in two higher education courses – Bachelor in Marketing and Master in Competitiveness and Business Development, offered at a higher education institution. The project integrated Project Based Learning (PBL) methodologies and authentic learning, supported by technology, with Sustainable Development Goals (SDGs), studying real companies from different industries, and aiming to improve the quality of the learning experience, students’ motivation and academic success. A total of 300 students were involved in the 1st semester of the year 2022/2023. The idea of sustainable cocreation was at the base of this pedagogical innovation project, so that students may become aware and assume responsibility on the impact of marketing, strategy and competitiveness decisions in the contemporary society. Students were challenged to include in their works a proposal of actions that had positive impact and contributed to the SDGs defined by the United Nations and to reflect and measure the potential impact of these actions at the level of the community. From an operational perspective, students developed different activities in their academic works, in four different curricular units, in line with the educational level and syllabus of each curricular unit, always related to real companies from different industries and supported by different technologies, using different immersive learning experiences where students could combine authentic learning and SDGs analysis.publishe

25 years of knowledge creation processes in pharmaceutical contemporary trends

The pharmaceutical industry is knowledge and research-intensive. Due to technological, socio-political and organisational changes there has been a continuous evolution in the knowledge base utilized to achieve and maintain competitive advantages in this global industry. There is a gap in analysing the linkages and effects of those changes on knowledge creation processes associated with pharmaceutical R&D activities. Our paper looks to fill this gap. We built on an idiosyncratic research approach – the systematic literature review – and looked to unearth current trends affecting knowledge creation in international/global pharmaceutical R&D. We reviewed scientific papers published between 1980 and 2005. Key findings include promising trends in pharmaceutical innovation and human resource management, and their potential implications on current R&D practices within the pharmaceutical industry, from managerial and policy-making perspectives.A indústria farmacêutica baseia-se na utilização intensiva de conhecimento e na investigação e desenvolvimento de novos medicamentos. Devido às mudanças tecnológicas, sociopolíticas e organizacionais, a base de conhecimento utilizada para conquistar e manter as vantagens competitivas tem estado a evoluir constantemente. Existe uma lacuna na análise das relações e dos efeitos daquelas mudanças nos processos de criação de conhecimento associados às actividades farmacêuticas de I&D. O nosso artigo procura colmatar esta mesma lacuna. Recorremos a uma abordagem original de investigação – a revisão sistemática da literatura – e procurámos identificar as tendências que afectam actualmente a criação de conhecimento nas actividades de I&D internacional/global. Considerámos na revisão artigos científicos publicados entre 1980 e 2005. Os principais resultados incluem as tendências promissoras na inovação farmacêutica e na gestão de recursos humanos, e as suas potenciais implicações nas práticas actuais de I&D na indústria farmacêutica, considerando as perspectivas da gestão e da governação

Food and beverage collaboration patterns: a systematic literature review

This paper provides a “state of the art” view of the literature about food and beverage collaboration and pinpoints to new research fields related to collaboration in the Food and Beverage industry. Using a systematic literature review methodology, we identify and summarize the published evidence on collaboration in the Food and Beverage industry and thus synthesize previous work to strengthen the topic of collaboration in the Food and Beverage industry. A total of 228 topic-related articles were retrieved from the databases Scopus and Web of Science. After validation, 46 articles were identified as relevant, accessed and reviewed to understand the significance and the critical role played by collaboration, interaction and partnership among the university, industry and the government. Results indicate that the challenges and problems experienced in the food industry can be addressed through innovation and technological advancement. To achieve open innovation there are key players who must come together and facilitate the entire process. The industry, the university, the government and the consumer need to collaborate to yield positive outcomes. This indicates the significance of collaboration to facilitate open innovation.publishe

IFRS Adoption and Accounting Quality: A Review

Literature on IFRS adoption by countries concerning high quality, understandable and applicable IFRS in order to be worldwide accepted has generated a pertinent discussion, since the results presented in the literature are not unanimous on the adoption of IFRS and accounting quality. Soderstrom and Sun (2007) analyzed a research published in leading accounting journals selected from 1990’s on the consequences of IFRS adoption and found that the determinants of accounting quality after the adoption of these standards are articulated in: quality of the standards; political and judicial system in the country; financial reporting incentives. Based on Soderstrom and Sun (2007) study, this work aims to analyze literature on IFRS adoption and the accounting quality from 2006. In order to achieve this goal, a systematic search of the literature focused on a "Web of Science" database associated with a bibliometric analysis was done, aiming to understand the discussion on IFRS adoption and accounting quality in literature. As a result, it was found that the adoption of IFRS related to the accounting standard factors, political and judicial systems of the countries and the financial reporting incentives discussed by Soderstrom and Sun (2007) to determine the quality of accounting remains persistent. Overall, this analysis concludes that the quality of accounting cannot be evaluated only in terms of IFRS adoption, either on a voluntary or mandatory basis. The results of this study present at least two limitations: The studies on IFRS adoption researched, despite tackling institutional issues, do not show the real complexity of the reality, due to reduce the quality of the social context to the quality of economic rationality; and the alleged quality of standards based on principles is not enough to determine the quality of accounting

Uma universidade, uma marca: uma proposta de rebranding para a globalização da Universidade de Aveiro

O emergir da “Sociedade do conhecimento” alterou o paradigma do ensino superior português com a criação do “mercado de ensino”. O contexto atual exige uma gestão de identidade corporativa atenta e eficaz, para alcançar um melhor posicionamento, distinção e notoriedade. As universidades são marcas e os fatores intangíveis como a identidade, a imagem e a reputação, ganham relevância na gestão com vista ao sucesso. A marca-universidade surge como um dos seus maiores ativos estratégicos. Este estudo incide sob Universidade de Aveiro enquanto marca institucional, cuja realidade assenta na trilogia de marca regional, marca nacional e marca internacional. A instituição tem como desafio e objetivo afirmar-se como universidade e marca global. Desenvolve-se uma proposta de rebranding alinhada com as necessidades dos stakeholders, para responder ao problema de identificação e reconhecimento da marca, a nível interno, nacional e internacional. Em termos metodológicos, aplica-se uma abordagem qualitativa, –através de estudo de caso único. O modelo de Rebranding Mix aplicado permitiu a criação de uma logomarca protótipo com a nova abreviatura UAveiro, que foi testada através da realização de 21 entrevistas a stakeholders externos e internos, incluindo dois membros da equipa reitoral. Os resultados do diagnóstico de marca indicam que a instituição tem uma imagem de universidade moderna, voltada para o futuro, que é agora internacional. A nova abreviatura foi por isso bem recebida e compreendida a necessidade da sua existência e integração na identidade visual. A solução de rebranding apresentada demonstrou-se viável para responder ao posicionamento de marca global desejado, cujo sucesso depende diretamente dos stakeholders internos que são a alma da marca, os seus verdadeiros embaixadores. Os resultados indicam que devem ser alvo de redobrada atenção e de programas internos de identidade, no sentido de reforçar o sentimento de pertença na reprodução de uma identidade forte e coerente, criando uma imagem positiva nos públicos externos.publishe