Browsing by Issue Date, starting with "2023-01-03"
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- The impact of artificial intelligence on audit professionPublication . Rodrigues, Luis; Pereira, José; da Silva, Amélia Ferreira; Ribeiro, HumbertoThere is an expectation that the introduction of artificial intelligence (AI) will bring about profound changes in the current paradigm of the audit profession, ensuring better reliability and security in the analysis of financial statements. This paper reports the results of a questionnaire survey to ascertain the perceptions of certified auditors, from two Portuguese districts, regarding the impact of artificial intelligence on the audit profession. Findings reveal that the respondents believe that the profession's future depends on the implementation of AI, namely in the efficiency and effectiveness of audit procedures, sampling techniques, cost-benefit relationship and recognizing material distortions.
- Users’ perception of satisfaction of the eletronic information system – SEI in the Instituto Federal de RondôniaPublication . Camarinha, Ana Paula; Abreu, António; Júnior, Marcelo Tenório Matos; Cardoso, IvonePublic institutions in Brazil have undergone a major process of digitization of their procedures and services following the precepts of Industry 4.0. In this scenario, Instituto Feral da Rondônia - IFRO sought to increase its efficiency with the adoption of the Electronic Information System - SEI, adopted in 2017. The following investigation sought to know the perception of satisfaction of users of the system through the adapted application of the Model of Technology Acceptance (TAM). This is an exploratory investigation of a quantitative nature that sought to validate or reject hypotheses through the application of a questionnaire. The collected data showed that the various analyzed constructs had a positive relationship with each other, making it possible to validate all the research hypotheses. It was concluded that IFRO employees perceived the usefulness of the SEI and that this perception significantly influenced the intention to use the system and the quality, agility and planning of work in the institution.
- The impact of the COVID-19 pandemic on accounting information systems and organizations’ performancePublication . Gomes, Pedro; Silva, Anabela; da Silva, Amélia Ferreira; Monteiro, Albertina; Pereira, LilianaThis paper empirically examines the impact of COVID-19 on accounting information systems and organizations' performance. It follows a quantitative approach. For data collection, an online questionnaire was developed and tested. The final version of the questionnaire was applied to the 2556 largest companies in Portugal. The 3 research hypotheses under study were tested with 101 valid answers. The results reveal a high rate of implementation of accounting and performance measurement instruments during the COVID-19 pandemic. Regarding the dynamics of the updates of organizations’ performance measurement systems, the impact of the COVID-19 pandemic was confirmed and described as primarily positive. In turn, the performance of the companies was negatively impacted by the COVID-19 pandemic. This study contributes to a better understanding of the role of accounting and performance instruments in organizations under a high level of organizational uncertainty.
- Adoption of Telemedicine during the COVID-19 pandemic in Ibero-America: A Systematic Literature ReviewPublication . Pinto, Agostinho Sousa; Abreu, António; Costa, Eusébio; Paiva, Jerónimo; Vieira, LaísThe outbreak of COVID-19 caused a major international public health crisis and led to the imposition of social distancing measures to contain the spread of the virus. In this context, the use of telehealth skyrocketed as the only way to deliver healthcare to patients during a lockdown was remotely. The countries of Latin America and the Iberian Peninsula were severely hit by the pandemic and the prospects and challenges associated with widespread adoption of telehealth are unique. The goal of this systematic literature review is to explore how telehealth has been used during the pandemic to prevent, diagnose, treat and control diseases in Ibero-America. Thus, we sought to identify the main keywords, themes, theoretical frameworks and methodologies used by researchers in this area. We used several tools for bibliographic management like Rayyan, VOSViewer and NVIVO and followed the PRISMA protocol. Our analysis of themes showed the existence of 3 nodes within the literature: students, teachers and education. After searching in 6 databases, 1826 articles were found. After excluding the duplicates (231 articles), we screened and read the titles and abstracts of 1595 articles. Only 119 articles met the inclusion criteria. Finally, after a full-text analysis, a final sample of 106 articles was selected for analysis. Spain and Brazil are the countries who have produced the greatest volume of research in the region. The public sector is the largest funder of research on this topic by far especially at national level. Our findings show that the research output in the region of Ibero-America (Latin America and Iberia) on this topic is still relatively small when compared to regions like North America.
- Design of a trust system for e-commerce platforms based on quality dimensions for linked open datasetsPublication . Valencia-Martinez, Camilo Alejandro; Gaona-García, Paulo Alonso; Montenegro-Marin, Carlos EnriqueThis article describes a proposal about a trust system for e-commerce platform based on semantic web technologies and trust dimensions rules. We try to expose a system that allow to manage communication processes between e-commerce platforms and users in a trustworthy manner. It allows the data flows and transactions gain more trust across the entire process. All of this can be achieved through the inference of rules exposed in the defined ontology, complemented by a cloud-based system with microservices architecture. With the implementation of the system through an e-commerce platform, could consume data from the microservices in order to get inferences about its clients that want to buy or sell something within its system. This system was created based on rules defined by the ontology, as well as the microservices could be used to register information about multiple e-commerce transactions. The result of this work is the Ontology and semantic web rules defined and implemented through protege.
- Internet of Things - IoT research trends from a bibliometric analysisPublication . Garcés-Giraldo, Luis; Patiño-Vanegas, Juan; Espinosa, Regina; Benjumea-Arias, Martha; Valencia-Arias, Alejandro; Lampen, Manuel CáceresThis bibliometric study aims to analyze the scientific literature on information systems and IoT using the Scopus database, which has the largest number of indexed journals, through quantity, quality, and structure bibliometric indicators, to identify the most relevant research actors. Papers were selected that had information systems and IoT in their title. The analyses were performed in Rstusio, VosViewer and Excel. The results are classified by authors, journals, countries of publication, and keywords. With the aim of identifying research trends in the subject. Among the main findings, it is a topic of interest due to the growth in the last few years. The collaborative works are reflected among countries such as the United States, China, United Kingdom, and authors from the same countries dispersing the publications in important journals of Information technologies, such as the IEEE. Additionally, the main topics are related to reducing risks in information systems, logistics systems, health, smart cities, real-time information, and decision making.
- Efeitos do marketing de conteúdo e do storytelling no engagement com as marcasPublication . Santos, Susana Cristina Machado dos; Santo, Pedro Manuel EspíritoNas marcas o storytelling representa uma promessa de valor para o consumidor. Fazer esta proposta ao consumidor requer conhecimentos sobre aquilo que ele precisa e deseja, e garantir que a empresa tem a capacidade de responder a essas necessidades. A narrativa afirma a história e a identidade da marca, e é ela que conta ao público quem é esta empresa, quais as suas crenças e valores, e quais os produtos ou serviços que oferece. O storytelling tem um papel muito importante, uma vez que, através dele, a comunicação da marca torna-se mais envolvente e significativa. Neste estudo, o objetivo foi analisar qual o poder que o marketing de conteúdo e o story-telling têm no comportamento do consumidor, mais propriamente no engagement com a marca. Para tal, começamos por perceber desde quando vem o hábito de contar histórias e a importância que elas têm para o ser humano, o que sentem ao assistir ou contar histórias e de que forma as pessoas reagem aos anúncios que apliquem esta estratégia. Tendo como base diversos livros e artigos científicos sobre o tema e sobre algumas das variantes relacionados com o mesmo, destaca-se o storytelling como uma das melhores estra-tégias para as marcas mostrarem o seu valor aos consumidores sem ser invasivo ou inconveni-ente. Mais do que ter lucro, as marcas procuram através de narrativas envolventes criar uma ligação com os seus consumidores, e, de certa forma, humanizar a marca, mostrando que, da-quele lado, também há pessoas reais, com experiências, sentimentos e realidades semelhantes à de qualquer pessoa. Posteriormente, foram analisados os dados obtidos através de um questionário com base num curto anúncio publicitário em vídeo, para perceber de que forma a narrativa fez com que os inquiridos se sentissem envolvidos, ligados à marca, se a história os cativou ao ponto de fo-carem toda a sua atenção nela e mais tarde se recordarem, e de que forma o facto de o perso-nagem dessa história ser uma figura reconhecida do público influencia o seu comportamento. Com o cruzamento dos dados obtidos e da literatura, revelou-se que as boas narrativas têm uma capacidade de envolver emocionalmente o consumidor, fazendo com que ele se lembre da história que viu e sinta uma ligação com a marca.
- Avaliação do Desempenho de Sistemas de Gestão de Informação na Administração Pública Local Portuguesa.Publication . Vidal de Goes, Inês; Martinho, DomingosO sucesso das organizações depende do desempenho dos seus Sistemas de Gestão de Informação. As entidades públicas não são exceção. Nesta investigação procura-se avaliar o desempenho dos Sistemas de Gestão de Informação na Administração Pública Local Portuguesa, empregando o modelo conceptual de DeLone e McLean, que tem por base de estudo as perceções dos próprios utilizadores do sistema. Foi efetuado um questionário a uma amostra representativa dos funcionários das autarquias portuguesas, e foram examinadas as seis dimensões do modelo: Qualidade do Sistema, Qualidade da Informação, Qualidade do Serviço, Utilização, Satisfação do Utilizador e Impactos. Foi ainda examinada uma sétima dimensão - a da Demografia - bem como a sua relação com o modelo original. Os dados revelaram que os sistemas utilizados são geralmente bem aceites, mas que são necessárias melhorias ao nível da integração dos vários sistemas existentes, principalmente no que toca aos funcionários com habilitações ou cargos mais altos. Verifica-se ainda a necessidade de investir na formação dos utilizadores, especialmente em funcionários de maior idade ou com menores habilitações literárias. Concluiu-se também que o modelo conceptual de DeLone e McLean é adequado ao contexto da Administração Pública Local Portuguesa. O fator que mais influencia a dimensão Impactos é a Satisfação do Utilizador, que por sua vez é maioritariamente influenciada pela Qualidade do Sistema, mas também pela Qualidade da Informação e Qualidade do Serviço. Os resultados obtidos fornecem informação relevante para a tomada de decisão relacionada com a evolução dos Sistemas de Informação na Administração Pública Local Portuguesa.