IADITI - INTERNATIONAL ASSOCIATION FOR DIGITAL TRANSFORMATION AND TECHNOLOGICAL INNOVATION
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Organização sem fins lucrativos que promove a ligação entre a academia, investigação, empresas e sociedade na área da transformação digital. A IADITI tem como objetivo difundir a transformação digital e a inovação tecnológica nacional e internacionalmente, bem como promover a investigação e o desenvolvimento científico, social e tecnológico na área da transformação digital. O repositório da IADITI tem como objetivo fornecer o acesso aberto à produção científica produzida no âmbito da sua atividade.
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- Accounting Standardization in the Municipality of Elvas: stages and challengesPublication . Ventura, Ricardo; Silva, Amélia; Cunha, Ana; Oliveira, Helena CostaThe biggest change of paradigm in the accounting system of the Portuguese public sector, take place in 1997 with the public sector reform, which materialized through the Public Official Accounting Plan. However, despite the important role played by this accounting standard, it could not keep up with international standards or the evolution of accounting in the private sector. These facts along with the multiplicity of accounting systems in the public sector and the strong need for international accounting harmonization, led, in 2015, to the approval of the Public Sector Accounting Standardization System. Thus, the emergence of new challenges in public management was the lever for the most recent reform of public accounting in Portugal operationalized by the Public Sector Accounting Standardization System and the Budgetary Framework Law. This applies to all central, regional, and local government institutions. Among local government institutions, municipalities are the most representative. Their transition from the Official Accounting Plan for Local Authorities to Public Sector Accounting Standardization System was expected to be a long and complex process mainly due to obstacles such as the adaptation of computer systems and the high number of procedures needed. Thus, this study analyzes the conceptual basis and describes the transition stages from the Official Accounting Plan for Local Authorities to Public Sector Accounting Standardization System in a Portuguese municipality. This work follows a qualitative methodology. The case study identified three critical factors for the successful implementation of the Public Sector Accounting Standardization System: human resources with experience and adequate training, adequate information systems, and institutional support from official public entities. This paper contributes to a proper application of the system through theoretical and practical explanation of the processes, at the accounting and technologies levels. By highlighting crucial points in a process of change, this paper also contributes to the success of changing processes in the public sector.
- Adoption of ERP Systems in Small and Medium Enterprises: A Study of Multiple Cases In Southern of Minas GeraisPublication . Frogeri, Rodrigo Franklin; Júnior, Pedro dos Santos Portugal; Piurcosky, Fabrício Pelloso; Silva, GuaracyThis work analyzes the adoption of Enterprise Resource Planning (ERP) information systems in small and medium enterprises (SMEs). Adoption of ERP in SMEs can provide better control of organizational processes and quality to the information that drives decision-making. However, small and medium-sized enterprises have long remained outside the scope of ERP adoption research. Current scientific literature cover, at first, large firms and when SMEs are the unit of analysis, results are not similar whether compared to the large firms. Thus, this research aims to identify and analyze the factors that influence the adoption of ERP in SMEs. This purpose was achieved through a qualitative approach, inductive logic, interpretive epistemology, and a multiple case study (six firms) in companies located at the southern of Minas Gerais state, Brazil. Data were collected by interviews with the managers (administrative or IT) and analyzed by two techniques: Lexical and Content Analysis. We used Iramuteq software to support Lexical Analysis. We observed that the adoption of ERP in SMEs has higher influence by Technological and Organizational constructs than by Environmental factors. Variables such as commercial partnerships, external support and competitiveness were not observed as a factor that influence ERP adoption in SMEs. Otherwise, added value, compatibility, firm size, and the composition of the steering body were observed as a factor that positively influence ERP adoption in Brazilians SMEs.
- 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.
- Analysing the Trend and Variability in Corruption Perception: A Study of Sub-Sahara African Countries from 2012-2020Publication . Paul, Chima; Adams, Samuel OlorunfemiThis study examines trends and variability in the Corruption Perception Index (CPI) across 48 Sub-Saharan African (SSA) nation using cross-sectional data from 2012 to 2020 from Transparency International. Based on expert polls, the CPI rates public sector corruption from 0 (high corruption) to 100 (low corruption). Analysis was conducted using STATA 15 and included descriptive statistics, data visualization, correlation matrices, and one-way ANOVA. The findings show a steady yearly growth in the CPI, with major anti-corruption advancements in Botswana, Rwanda, Namibia, and Senegal. While the Democratic Republic of Congo, Sudan, and South Sudan continued to struggle with corruption, Niger, Gabon, Mali, and Togo demonstrated only little progress. The average CPI decreased somewhat from 32.9 in 2012 to 32.2 in 2020, indicating a minor regional impact, notwithstanding individual country efforts. ANOVA results showed no significant variations in corruption levels over time (F = 0.031, P = 0.987), but strong correlations (P < 0.01) suggest persistent CPI trends. These results highlight the necessity of focused policy initiatives and long-term governance reforms to solve persistent corruption problems in SSA. The study concludes that, in spite of evidence of relative effectiveness in governance and anti-corruption initiatives countries like Botswana, Rwanda, Namibia, and Senegal stand out as the top nations with the lowest perceived levels of corruption.
- Analysis and Decision: “Educação On” ProjectPublication . Azevedo, Daniel; Sequeira, Romeu; Lopes, Pedro; Guedes, Damiana; Lopes, CarlosIn recent years, educational platforms have advanced significantly, integrating cutting-edge technologies and interactive resources that have revolutionized online teaching and learning. The proper selection of an educational platform is crucial for the successful dissemination of Massive Open Online Courses (MOOCs), as it supports efficient course implementation and ensures accessibility, flexibility, and personalized learning experiences. Advanced technologies such as Artificial Intelligence and synchronous tools enhance the student experience, offering automated feedback, content adaptation, and continuous support, allowing interaction with materials at their own pace. In this article, we address an initial phase of the "Educação ON" project, which aims to define the IT solution, platform, and technologies for the creation of MOOCs. This process involved a literature review, analysis of MOOC characteristics, evaluation of educational platforms, identification of new trends in distance learning, and synthesis of the project requirements. The research focuses on validating a MOOC course model tailored to higher education students, tested during the academic years 2022/2023 and 2023/2024 by a multidisciplinary team of professors from a Portuguese higher education institution, with the participation of students from both Portuguese and Brazilian higher education institutions. The results lay the groundwork for the next stages of the project, fostering more interactive and collaborative learning environments.
- Analytical Hierarchy Process for Risk Management in the Stabilized Flight Approach - Expert JudgmentPublication . Pedroza, Juan Carlos; Pena, Alejandro; Sepúlveda Cano, Lina Maria; Carvalho, João VidalDestabilised approaches have been the primary cause of fatal accidents during the approach and landing phase, as stated in (Airbus, 2023). The stabilised approach concept is of great importance for the safe operation of an airline during the approach and landing phases (Acarbay & Kiyak, 2020). The elements highlighted in the approach phases are the runway's dry or contaminated condition and length. In the crew, we analyse their competence, recurrence, and fatigue. Another variable is the type of approach, whether it is precision, non-precision or visual. The external conditions of the aerodrome include obstacles, wind, and wildlife—the type of aircraft, whether light, medium or heavy. Due to the large amount of qualitative information derived from the pilots' experience about risk management in the approach and landing phases, this paper proposes an Analytic Hierarchy Process model (AHP) for threat characterisation and risk analysis to achieve a stabilised approach. The results show that AHP proposed model establishes a new methodology for identifying potential in-flight risks to air operations based on expert criteria, improving the decisions to land at an alternate airport based on qualitative information from expert pilots in the risk management field.
- Augmented Reality for a New Reality: Using UTAUT-3 to Assess the Adoption of Mobile Augmented Reality in Tourism (MART)Publication . Pinto, Agostinho Sousa; Abreu, António; Costa, Eusébio; Paiva, JerónimoFew industries were more affected by the COVID-19 pandemic than tourism. One of Europe´s leading tourist destinations, Porto had undergone a major tourism boom until the start of pandemic. Mobile Augmented Reality (MAR) is one of the many emerging technologies that has great potential for tourist operators. Using this technology, they can create innovative tourism products that will help them recover from the present crisis. As a result, in this study, we will empirically test the latest version of the Unified Theory of Acceptance and Use of Technology (UTAUT) model to explore the factor leading to the adoption Mobile Augmented Reality in Tourism (MART) in Porto. In doing so, we aim to contribute to growing literature on the topic of Mobile Augmented Reality (MAR). The originality of this study lies in the use of an extended UTAUT model with greater predictive power and the exploration of the moderative role of gender, age and experience. To the data obtained from a random sample of 201 respondents who voluntarily answered an anonymous online questionnaire, we applied structural equational modeling and partial least squares (SEM-PLS) analysis to test the model. Our findings show that habit, hedonic motivations and facilitating conditions are the determinants of the use of MART.
- Board of Directors, Audit Committee and Firms’ PerformancePublication . Awad, Ghina; Ghanem, Mohamed GaberThis study explores the different attributes of audit committees and boards of directors' effect on firm performance. Mainly the board’s size and independence and the audit committee’s employment, size, independence, financial experience, and frequency of meetings. This paper also talks about resource dependency theory which considers that. Non-independent directors have a positive effect on firm performance. On the contrary, agency theory suggests that the more independent the board is, the better the performance. Many accounting scandals and worldwide failures in corporate governance have occurred in the past few decades, affecting stakeholders and taking a heavy toll on national and global economies. After many infamous corporates, the United States passed the Sarbanes-Oxley Act (SOX), which acted to heighten the responsibilities of the board of directors in corporations, promotes fairness to both shareholders and stakeholders alike by enforcing listed companies to employ independent, knowledgeable, and proactive audit committees and directors and ultimately set the utmost importance on the protection of investors and stakeholders. Taking a sample of 96 companies, the results show that a more extensive and independent board positively affects business results, and the same applies to the implementation of an audit committee. However, our results found no link between the different characteristics of audit committees with firm performance. The findings above give us insight into how companies’ governance operates.
- Centralized Management IoT PlatformPublication . Rodrigues, AntónioOn information technology topics, the word “innovation” is increasingly present every day. Regarding the Internet of Things (IoT) subject, it’s no different. Every year new IoT products and services are created and presented that allow users to make their lives easier and simpler, connecting people to devices remotely and automatically, generating mobility and operability of services through the heterogeneity of devices connected to the internet. Based on obstacles found in daily homes, this paperwork aims study the development of a unique and easy use platform. On this platform, it is possible to have IoT devices centralized on the same local network unit so that they can be managed and manipulated through a simple and intuitive graphical interface. Thus, management is unified and practical for any type of user who is interested in using this technology. In this thesis, good practices and the best solutions researched within the practice of IoT management were studied in different scenarios. Covering types of technologies, proposed architectures, configuration processes and compatibility analysis of features and functionality of different devices currently on the market. Thus, this work aims to present in detail the study of the prototype of a unified platform that allows configuring, monitoring, and managing the integration between heterogeneous devices currently on the market for residential users
- CMS in Public Administration: A Comparative AnalysisPublication . Louraço, Daniela; Marques, Célio GonçaloThere is a wide variety of content management systems (CMS) available on the market, each with its characteristics, advantages and disadvantages, but the open source, such as Joomla, WordPress and Drupal are the ones who stand out, duo to characteristics such as: ease of use, possibility of customization, support, security, adaptability and amount of resources available (modules, components and plugins). These solutions are extremely relevant for public organizations, bringing citizens and businesses closer to their governments, by providing a more direct and intuitive access to government information and services (Fang, 2002). To achieve the benefits of its implementation, it is necessary an analysis of the solutions available on the market and which ones are best suited to certain management objectives. Through a comparison of data and information collected, it is highlighted the advantages and disadvantages of each of the three CMS mentioned, especially which one is most indicated for a specific context of application and project typology in public administration, using for these rankings of use and popularity on platforms such as W3Techs and BuiltWith, as well as a set of supporting documentation.