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Until the end of 1997, governmental accounting in Portugal was characterised as essentially cash-based budgetary accounting, using singleentry as the bookkeeping method. The only compulsory accounting system was Budgetary Accounting. As many countries all over the world, nowadays Portugal is implementing a reform of the whole governmental accounting, which has as most important innovations the use of double-entry within a system compulsorily integrating accrual-based Financial and Cost Accounting along with Budgetary Accounting (still essentially cash-based). The main purpose of this paper is to describe and analyse the reform and current situation of governmental accounting in Portugal, especially discussing the accrual basis implementation. In particular, it shows that not only governmental accounting reform in Portugal has been going towards international harmonization, but also problems that have arisen are common to others faced by several countries. Perspectives of future evolution are also presented.

Rural tourism has become increasingly popular given its opportunities to get to know local traditions and lifestyles, to immerse in appealing cultural and natural landscapes and to enjoy a calm and relaxing atmosphere, contrasting stressful city life. Additionally, visitors seek personalised, unique and memorable experiences and immersion in rural places, which could be fostered by co-creative and authentic multisensory experiences. The co-creation of value resulting from tourists' interaction with rural destinations' multiple local agents and resources calls for articulation and even coopetition amongst these agents who may benefit from joining efforts to compete not against each other but together within a wider competitive context to, thus, achieve a stronger, unique market position. This chapter presents a qualitative, exploratory case study, illustrating the overall rural tourist experience lived and co-created in a Portuguese schist village. Semi-structured interviews were applied to visitors, supply and development agents and to the local community in order to understand their perspective regarding the nature, quality and potential of the village experience. Experience co-creation seemed to have a positive impact on visitors' satisfaction. The coopetition approach was also identified in the discourse of supply and development agents who recognised the importance of cooperation, also within the Schist Village Network yielding a more cohesive and attractive tourism product in the village. Aligning locally embedded co-creation experiences and coopetition amongst local actors seems to be a strategic approach for fostering appealing, competitive and sustainable rural tourism experiences.

The purpose of this paper is to compare the well-known value stream mapping (VSM) with a recent tool named waste identification diagram (WID), regarding the capacity of information representation and easiness of interpretation.

The work begins with a brief literature review comparing the main tools for representation of production units, with special emphasis on VSM and WID, in terms of ability to identify several types of waste. Then, the authors developed the VSM and the WID of a specific production unit and after that several groups composed by students of Industrial Engineering (IE) and/or professionals from industry were asked to analyse/interpret only one of these diagrams. Finally, a questionnaire with closed and open questions was applied to the groups to evaluate the analysed tool.

In general, the results revealed that WID is more effective than VSM and participants recognized that most of the WID elements are relevant. Specifically, a measure coined overall effectiveness was applied (based on the response time and percentage of correct interpretations), indicating a clear advantage of WID (22 per cent of correct interpretations per minute) compared to VSM (9 per cent of correct interpretations per minute). The main drawback pointed to the WID is the lack of representation of the information flow.

This work contributes to the IE field by revealing WID as a new promising graphical tool for representation of production units, especially in terms of identification/quantification of wastes. The tool was quantitative and qualitatively evaluated by persons both from academia and industry.

During the last two decades, there has been increasing emphasis on higher education institutions as agents promoting and advancing sustainability. This chapter addresses how sustainability is integrated into management education at higher education institutions. It is based on a systematic literature review that teases out governance, education, research, outreach and campus operations (GEROCO) as key elements for embedding sustainability in management education. In addition, it identifies the important role of having an overall governing strategic direction that serves to anchor sustainability. The chapter highlights that sustainability and responsible management education initiatives are interconnected and are complex to embed through the university system.

The practical need for understanding and improving team resilience has increased, and more research is needed to provide an evidence-base for guiding organizational practices and policies. In this chapter, the authors highlight what we see as critical challenges and opportunities for advancing the science of team resilience. We focus on conceptual and methodological challenges involved in conducting field-based research on team resilience, as the authors believe field-based research is a particularly critical approach for advancing the science of team resilience. The authors first provide a brief review of recent theoretical work in defining team resilience. Then the authors describe key challenges that must be managed in field studies seeking to refine and capitalize on this critical area of research to provide solutions capable of supporting individual, team, and organizational outcomes. These challenges include defining trajectories of resilient team performance, understanding the consequences of repeated episodes of team resilience, formal specifications of events precipitating resilient team performance, measuring the event appraisal and communication process, and adopting measurement methods with high temporal resolution. Finally, the authors provide directions for future research to address these gaps.

This study presents an extensive bibliometric analysis aimed at delineating the landscape of research within the insurance literature from 2020 to 2024.

Leveraging methodologies such as keyword cooccurrence analysis, cocitation analysis, and bibliographic coupling, the study identifies pivotal clusters of research topics. The bibliographic data was sourced from Scopus, renowned for its comprehensive coverage across social, engineering, and natural sciences. Following the PRISMA (Preferred Reporting Items for Systematic Reviews and Meta-Analyses) guidelines, 1,608 documents were initially scrutinized, resulting in a refined dataset of 714 documents. Utilizing VOSviewer for science mapping, the study underscores three predominant categories of analysis: keyword cooccurrence, cocitation, and bibliographic coupling. Employing a dual-pronged approach for keyword selection, the study began by examining five freely accessible publications. Analysis was conducted employing two primary bibliometric techniques: performance analysis, gauging the efficacy of research components, and science mapping, elucidating interdependencies among research entities. Notably, the study utilized VOSviewer and Biblioshiny—a web interface for bibliometrics based on the R programming language—as the principal tools for bibliometric analysis.

This comprehensive investigation sheds light on the thematic evolution and interconnectedness within insurance research, providing valuable insights for scholars, practitioners, and policymakers alike.

The purpose of this article is to examine whether, and if so, to what extent, noncoercive isomorphism determines mandatory disclosure compliance at a later stage of an accounting reform.

The analysis of compliance is based on data from 289 Swedish municipalities for 2016, which is nearly two decades after the initial legal reform in which mandatory requirements were imposed by the Swedish government in an effort to harmonize financial reporting practice. Following the standard approach in the literature, an unweighted compliance index was used as dependent variable. Proxies for municipal accounting networks and involvement in professional government accounting associations were used to explain individual municipalities' levels of compliance.

Differences in individual municipalities' levels of compliance were strongly related to the financial reporting practice of other municipalities in their accounting network. These results suggest that normative and mimetic isomorphic pressure stemming from these local networks, where accounting departments continually meet and share experiences, is a very potent force. In contrast, isomorphic pressure stemming from involvement in activities offered by professional government accounting associations is generally not a potent force at this stage.

In settings where municipal accounting networks exist, it may be effective to stimulate de facto harmonization by directing information, education and other efforts toward the professional environment in which these networks operate.

Unlike prior literature, the data in this study are from a later stage of a public sector accounting reform.

One of the major issues with reflecting on the COVID-19 pandemic and its effects on work values and dynamics is leadership and management of both material and human resources. We have started this chapter with the challenges of people management in government bodies, corporate outfits, health organisations and educational systems. Relationality and inter-subjectivity have been considered as essential ingredients in preparing for the future.

We have looked at the dimensions of preparedness as mimicking the dimensions of the human being so that there are physical, psychological and spiritual aspects. Physical preparedness directly involves the material resources that make it possible to handle the changes in work hours, technological needs and competence upskilling. Psychological preparedness has been discussed with resilience at the core so that health organisations, businesses and governance target specific aspects of resilience needed for people to thrive. Spiritual preparedness is briefly explained as a continual memory of the capacities of transcendence inherent to the human being so that rapid technological growth never becomes dehumanising. Recommendations are made based on a deeper understanding of these different dimensions in an individual and collective way.