Rui Silva

By Rui Silva, Ricardo Rodrigues and Carmem Leal

The general objective of this article is to analyze the impacts of a gamified resource created (Accountingame) as learning tools to teach the curricular unit of Accounting. Theory of Planned Behaviour was used to investigate social factors such as Social Influence, Recognition and Reciprocal Benefits, which are predictors of Attitude to use this kind of game like a learning accounting tool. The relevance of this study is due to the lack of empirical studies that analyze the application, viability, and effectiveness of gamified resources in the teaching areas of knowledge, such as Accounting. The game was used by students of Accounting (n = 816) for the first time in the scope of Higher Education in Portugal in the academic year 2018/2019. Results of this research suggest the importance of these resources to increase Attitude, Continued Use Intention and Intention to Word of Mouth related to Games Based Learning as an effective method of support for the learning process of accounting students. We believe that this study can be a contributor to researchers in this area to understand why the study of Accounting is genuinely challenging for students. This research will be enabling managers of Higher Education Institutions, professors and other educational agents to decide on the best strategies to use in order to increase student involvement in Accounting learning.

Part of the book: The Role of Gamification in Software Development Lifecycle

By Rui Jorge Rodrigues da Silva, Maria Margarida Mendes Rodrigues and Maria do Céu Gaspar Alves

The curricular units related to the accounting area are essential for any student in business sciences. However, it appears that students generally experience great learning difficulties when faced with its study. Bearing in mind the stated problem and its consequent importance, both in academic terms and for society in general, this article aims to: (1) Identify how many studies related to Accounting Education in Higher Education Institutions have been published in Accounting Education journals since started its scientific activity; (2) List a ranking of articles having as a criterion the number of citations; (3) Describe the main conclusions and research methodologies used; (4) State the main research areas and topics and (5) List the research paradigms used in the articles. The systematic review of the literature shows concern in HEIs to promote quality education in general and the curricular accounting unit.

Part of the book: Accounting and Finance Innovations

By Carmem Leal, Bernando Cardoso, Rogério Bessa, José Vale, Rúben Nunes and Rui Silva

This chapter focuses on the analysis of the determinants of financial performance (FP) of Portuguese wine firms. Unbalanced panel data were analyzed using fixed-effects regression. The sample consisted of 386 Portuguese wine firms, for the period 2014–2017. FP is the dependent variable of this study, having been measured through return on assets (ROA) using as explanatory variables debt-to-equity, net working capital, current ratio, days payable out-standing (DPO), and days receivables outstanding (DRO). The results show: (1) DRO, debt-to-equity and net working capital are the variables that best explain the FP measured by ROA; (2) Debt-to-equity and DRO have a negative relationship with ROA, whereas current ratio, working capital, and DPO have a positive relationship with profitability measured by ROA. The findings suggest that there are other qualitative elements in the wine sector, beyond numbers, that support the explanation of its performance. The way this industry is heavily controlled affects its success. Furthermore, factors such as the style of corporate governance and the lengthy production cycle can have a significant impact on its FP. it is strongly advised that qualitative approaches be employed in conjunction with quantitative research in future studies to obtain the most comprehensive and accurate results.

Part of the book: Banking and Accounting Issues