Carmem Leal

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 Carmem Leal, Diogo Rocha and Elisabete Neves

An effective and efficient working capital management ensures companies a greater ability to survive in an increasingly competitive and challenging business world and therefore plays a key role in the manager’s operational and financial decisions. Thus, the main objective of this chapter is to show empirically the extent to which working capital management influences the measures of business performance evaluation. To achieve the proposed objective, the ROA, ROE, and Tobin’s Q were used as measures of performance. For this study, data from Portuguese and Spanish companies were used, which are listed on Euronext Lisbon and the Madrid Stock Exchange, respectively, resulting in a final sample of 106 companies. The methodology used to test the hypotheses formulated was dynamic panel data methodology (with GMM system) for a period between 2010 and 2016. The results obtained in this research show, in a general way, that there are significant differences in the determinants of performance depending on the samples used, whether they are the Spanish Sample or the Portuguese Sample.

Part of the book: Banking and Accounting Issues

By Maria Elisabete Duarte Neves, Joana Monteiro and Carmem Leal

This article aims to study the determinants of banking performance in the countries of the Iberian Peninsula, Portugal and Spain. To achieve the proposed objective, the methodology of panel data was used, specifically the estimation method Generalized Method of Moments (GMM-system). An unbalanced panel of 267 banks was used, of which 122 belong to the Portuguese banking sector and 145 to the Spanish banking sector. Two variables were used as performance measures, the average return on total assets (ROAA) and the average return on equity (ROAE). The results show that bank profitability is generally influenced by internal variables, and not so much by sector-specific or macroeconomic variables. Therefore, the results suggest that management decisions are the ones that most influence performance. We conclude that bordering countries, despite having different economies, have very similar influences on bank profitability.

Part of the book: Banking and Accounting Issues

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