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To explore the interplay between human translators and AI tools, focusing on tertiary students' perceptions in the context of Portuguese-Chinese translations in Macao.

This research employed a mixed-methods approach. Quantitative surveys were complemented by qualitative responses. Qualitative class observations (participant and non-participant) and autoethnography further enriched the insights. Participants included undergraduate and postgraduate students in translation studies from the Macao Polytechnic University.

The data revealed a dual perspective: appreciation for AI’s efficiency contrasted with concerns about its potential to overshadow human touch in translations, especially in cultural nuances. Views on integrating AI into curricula were diverse, but a balanced, synergistic approach between human expertise and AI efficiency emerged as a common theme.

This study offers a fresh perspective by integrating various methodologies, capturing both statistical and experiential insights on the evolving relationship between AI and human translation efforts in academia.

This study seeks to collaborate with the discussions on the usefulness of the narrative approach in accounting. In this context, this study aims to elaborate small collective stories, developed from interviews, to expose the population’s perception of the social and environmental impact (positive and negative externalities) resulting from iron ore mining in the city of Congonhas-Minas Gerais (MG).

This research, using counternarratives, aims to elaborate small collective stories, developed from 52 interviews, to expose the population’s perception of externalities resulting from the exploitation of iron ore in the city of Congonhas-MG, Brazil, to give more insight for social and environmental accounting reporting. A qualitative investigation is used with a narrative approach that focuses on a specific event in the participants’ lives.

The authors sought to create a sense of collective experiences of the interviewees through narratives representative of the residents’ perception of externalities in the form of small collective stories. However, it can be observed that the local population recognizes the impact of numerous externalities. Likewise, the use of narratives allows the reader to experience another reality – a reflection on the impact of business activities in a given context. Unlike conventional corporate social reporting, models based on qualitative information can be inclusive, produced by/for the community toward action that transforms the local reality.

This study intends to contribute to the debate on reporting models that are developed by and for external stakeholders. This approach has the potential to improve participants’ both awareness and engagement, supporting transformative social action. This study makes several contributions. It contributes to the literature with a narrative approach, which is not often used in the accounting literature; it brings insights from the Latin American context, which is especially valuable given how the Anglo-American accounting literature includes few papers addressing this context; it presents the view of marginalized communities that are too often overlooked (this narrative approach offers important insights into the lived experience of people at a very granular level).

The relevance of entrepreneurship in the economic systems of the regions is well documented. Recently, a new concept has emerged in the entrepreneurship literature, entrepreneurial ecosystem (EE), to analyze the dynamics of a given territory and its outputs and impact upon entrepreneurship. Moreover, it is also well documented the close relationship between entrepreneurship and family business (FB). Keeping in mind the multidimensionality of the latter, its scholars are beginning to look into the entrepreneurial elements embedded in the family processes and the influence of context.

After an extensive literature review made, a significant gap was found, given the historical relevance that FB (SMEs the vast majority) have in the global economic systems. A FB entrepreneurial ecosystem (FBEE) model is proposed based on the data collected from two case studies, on Portugal's wine industry, and Mexico's shoe industry, both artisan industries confronted with the urge to reinvent and adapt to face deep market and industry changes.

The results should indicate the feasibility of proposing a second level on the theory of EE, the FBEE, where both the family and business itself ultimately play a vital role in its success and impact the whole system.

Managerial discourses tend to portray work-related mobility practices in a positive light, presenting mobility assignments as a place of stimulus and differentiation. A conception of mobility as an opportunity, may contrast, in specific economies and business settings, with lived personal experiences. This article reports the results of a three-year study, aimed to question how multinational companies (MNCs) located in a small and developing European economy (Portugal) are building talent pools for expatriate assignments. Interaction effects, as proposed by the job demands-resources (JD-R) theory, are considered as lens to understand the interplay of company expatriate policies, willingness profiles and psychological contracts of expatriates. By using a Portuguese sample, the study examines whether prior findings in mature economies and consolidated MNCs can be generalized to less developed international business settings.

A three-year study, encompassing 24 expatriate cases observed in five multinational firms born or located in Portugal. Two techniques of empirical data collection were used: statistical sources and documental analysis and in-depth interviews. A total of 37 interviews were conducted, both in-person and remotely, of which 13 were with company managers and representatives, and 24 with expatriates (as defined and referred like this by the companies under study).

Heterogeneous company policies, ranging from juvenile, functionalist to more dynamic and flow-based approaches, are presented as qualifying resources of willingness levels and psychological contracts of expatriates. Observed interaction effects between policies, willingness and psychological contracts, empirically mirrored in three profiles (conformist, protean and disrupted expatriates) suggest that incentive effects (emanating from company policies) and job demand-resource balance, factored as terms of social and economic trade, are non-linear and asymmetric, influencing firm propensity to succeed while using international work to support company expansion goals. As job resources, expatriate policies are presented as operating as pull or push factors: functionalist HR approaches seem to act as push factors generating more conformist or compelled willingness profiles.

Generalization of study's outcomes has limitations. Future studies are encouraged to use comparative and longitudinal research designs. Furthermore, future research should include business expatriates with entry-level positions, and increase the number of interviewees, as results can also be considered as limited by sample size.

It is suggested that further strategic work is needed to present expatriation development value, formally screen and consider willingness level as selection criteria, and enlarge the pool (from internal to external) of candidates, in peripheral economic settings such as Portugal. A shift to more dynamic and job resource-dense policies are suggested as beneficial, as pathway to optimize social and economic value from expatriation assignments and work experiences.

By putting the interplay between macro and micro-level processes into perspective, the study provides empirical evidence on how company expatriate policies have come to promote unforeseen differentiation of employee willingness and psychological contracts at the heart of MNCs. This is particularly relevant in developing economies such as Portugal, challenging the need to build talent pools for international work assignments. Empirical data illustrating company policies interactive effects with different willingness profiles and psychological contracts of expatriates is provided.

The present study seeks to answer the following research question: what is the profile of the academic production related to the interorganizational networks in the period between 2006 and 2016? Thus, this study aims to characterize the academic production about the subject interorganizational networks available in national journals with Concept “A” (Qualis Capes), in the period between 2006 and 2016.

This paper uses national journals with Concept “A” of the Qualis classification (2016) for journal selection. In total, 12 “A” concept journals were identified. However, it was decided to analyze ten of them. The procedures suggested by Crossan and Apaydin (2010) for conducting bibliometric studies were adopted. It has been identified that 77 articles were published in eight journals. The R 3.3.2 and R Studio 1.0.136 software were used. The IGRAPH 0.5.5-2 extension (package) was used to analyze graphs and co-authorship networks (Csárdi and Nepusz, 2006). This extension is able to manipulate networks with millions of vertices and edges and provides a series of functions to analyze the properties of social networks, such as subnetworks, intermediation, centrality, among other characteristics (Csárdi and Nepusz, 2006). Correspondence analysis (CA) was also performed. CA is a multivariate exploratory technique that converts a data matrix into a graphical representation, so that rows and columns are represented by points in a graph (Greenacre and Hastie, 1987). This extension is dedicated to the multivariate analysis of data and allows the manipulation of different types of variables (quantitative or categorical). In the present research, multiple CA (MCA) was applied – indicated when the elements are described as categorical variables (Lê et al., 2008). The characteristics considered for carrying out MCA were the “main term”, “research approach”, “type of research”, “constructs” and “research strategies”. By using the FactoMineR 1.34 extension, the hierarchical clustering on principal components (HCPC) function was used (Husson et al., 2007; Lê et al., 2008). This function allows creating clusters from the characteristics of the articles analyzed and highlights the justifications for the groupings created. The function allows forming as many clusters the researcher wishes, being of its attribution to analyze a division that best represents the characteristics of the data (Husson, Josse, and Pagès, 2010). Husson et al. (2010) suggest that an analysis should be performed from the hierarchical tree, thus the number of clusters can be defined considering the overall appearance (or shape) of the tree formed. At last, a word cloud was created using the Wordcloud 2.5 extension (Fellows, 2013). The noticed advantage of using this extension is that it does not separate the terms that form a keyword when generating the cloud. It has been used for the keywords of the 77 articles analyzed; however, it has been decided to keep those that presented frequency greater than or equal to two. By avoiding occasional terms, a more intelligible cloud was obtained.

The present study was not able to verify if the journals analyzed by Andrighi et al. (2011) have influenced others to publish on the subject, as suggested by the Bradford’s Law. The standard “success breeds success”, suggested by the Bradford’s Law, was not confirmed. The so-called nuclear zone (Brookes, 1969; Novaretti et al., 2015) is composed of the journals Brazilian Administration Review (BAR), Revista de Administração Contemporânea (RAC), Revista de Administração Pública (RAP) and Revista Brasileira de Gestão de Negócios (RBGN). The journal RAC stands out for having been the one that has increased its annual average of publication in relation to the theme, when compared with the findings of Andrighi et al. (2011). The journals BAR and RBGN stand out because they are in the nuclear zone, even though they were not considered in the work of Andrighi et al. (2011). It should be noted that all the analyzed journals have in common the fact of addressing the themes of management and administration and, more specifically, making room for the “competitiveness” and “cooperation” constructs. These constructs are related to the theme of networks and were the most recurrent in the articles analyzed. “Cooperation” (29), “competitiveness” (27), “knowledge” (12), “learning” (6) and “trust” (3) were the “constructs” used to compose the 77 articles analyzed. In turn, “network” (49), “alliance” (18) and “cluster” (9) were the “main term” most used in the articles. This implies that the topic of cooperation is more linked to a vision of strategy. As occurred in the research of Andrighi et al. (2011), the term “network” is the most recurrent; in addition, the growth of space obtained by the term “alliance” stands out. The terms “network” and “alliance” were the most used by the articles, being predominant in 87 per cent of the research. In the present research, the predominance of the term “network” may have occurred because its concept is broader and it is used in the literature in different ways, even in contradictory ways (Andrighi et al., 2011; Schommer, 2001). In turn, the term “alliance” may have been recurrent because it has a wide dispersion of published issues, such as governance structure, cooperation, knowledge transfer and trust (Lima and Campos Filho, 2009). By using the HCPC function of the FactoMineR extension, the articles were grouped according to their characteristics, and then three clusters were formed. By analyzing the generated results, it is assumed that the division into three clusters was the one that best represented the data. Cluster 1 is characterized by descriptive, quantitative, half documentary and half survey research studies, being “cluster” the main term. Cluster 2 is characterized by exploratory case studies with qualitative–quantitative analyzes. Cluster 3 is characterized by theoretical tests. The Zipf’s law points out that a small group of words occurs many times; however, when considering the most recurrent words Networks (9), Strategic Alliances (8), Cooperation (8), Interorganizational Networks (8) and Alliances (6) show that they were present in only about 10 per cent of the works. Lotka’s Law, which states that few authors publish much and many authors publish little, was not confirmed. The authors who presented the highest number of publications, T. Diana L. v. A. de Macedo-Soares (6); Jorge Renato Verschoore (6); Alsones Balestrin (5); Douglas Wegner (4); Humberto Elias Garcia Lopes (4), participated in less than 10 per cent of the works. Thus, the authorship was characterized by many researchers publishing few works, what can be an effect of the behavior of these authors, who prefer to publish in network. The centrality of the relations between the authors was analyzed and, in addition, the intermediation points of the network were identified. The present study also analyzed all the references used by the 77 articles that compose the study. The main author of each of the references used was identified. Among the 30 identified authors, Yin and Hair Jr. stand out for books related to fundamentals and research methodologies. Borgatti and Eisenhardt developed research on the topic of interorganizational networks and also created works for methodological foundations. Powell was the most frequently mentioned author (28) and had more different works referenced (9). Powell stands out for the production of articles published in periodicals, not books. Porter’s situation is the opposite. Most of the quotations made to the author come from his books, especially the work “Competitive strategy” (Porter, 1980). All authors identified are foreigners, with the exception of Balestrin. Marshall, Polanyi, Granovetter and Williamson are authors of works considered seminal, being them, respectively, “Principles of economics” (Marshall, 1890), “Personal knowledge: towards a post critical philosophy” (Polanyi, 1958) and “The strength of weak ties” (Granovetter, 1973) and “Markets and hierarchies, analysis and antitrust implications” (Williamson, 1975).

Like all research, it has limitations. The first one derives from the selection criteria of the periodicals to be analyzed. The cut referring to the journals of greater impact excludes most of the national articles. These studies may contain important contributions to the knowledge of the national publication profile. In addition, the choice to analyze the journals disregards other types of work, such as books, scientific events, dissertations and thesis and reports. The choice of articles published in journals is based on the fact that these are a “certified knowledge”, as the studies are peer-reviewed, and in the case of the Qualis “A” stratum, a review of exogenous quality is supposed on this production. Despite its flaws, this system can be considered reliable to evaluate scientific knowledge (Bedeian, 2004; Shugan, 2007). The analysis of the most recent articles may have been hampered by a temporal issue. In addition, the choice of keywords, a necessary step, leaves out other studies. Another limitation refers to the fact that the articles have been analyzed and classified by the authors, which presupposes the use of their value judgments, at least to some extent. Other limitations refer to the bibliometric techniques employed. The main authors referenced in the studies were demonstrated, that is, those authors who have been used as a theoretical reference for studies of interorganizational networks. However, the circumstances under which these citations occurred were not analyzed. For example, an author may be quoted to use the contribution of his/her study, to be criticized or just to be another reference in the text. The lack of this analysis can be considered a fragility of the study.

This text was started talking about the dispersion of the studies on networks in the country. Previous work has been used, theoretically and empirically demonstrating this fact. Zipf’s Law applied to bibliometrics, as described by Guedes and Borschiver (2005), Novaretti et al. (2015) and Pao (1978), was not confirmed in this study, which seems to be an indicative fact that the research on this theme in Brazil presents fragmentation as an intrinsic characteristic. That is, it must remain fragmented, as this would be its own way to evolve. This is evident especially when comparing the study of Andrighi et al. (2011) and its results. With several but continuous temporal cut-outs, and the same keywords, the maintenance of this dispersion is evident. This is also a contribution of this study.

The study contributed to updating the research profile, mainly after the triennium 2013-2015 of Qualis Capes’ evaluations. It also added to the mapping of recent Brazilian academic production related to interorganizational networks, completing studies by Alves et al. (2013), Andrighi et al. (2011), Balestrin et al. (2010), Cunha and Carrieri (2003) and Mascena et al. (2013). Thus, it is believed that the research reached the proposed objectives, despite its limitations.

The present research is also justified by helping to understand the subject being useful for researchers, educators and students, in general, in the task of demonstrating gaps and opportunities of future researches and collaborating with the elaboration of a research agenda (Baumgartner and Pieters, 2003). The work has updated bibliometrics on the subject and allows comparisons with previous bibliometric studies (Alves et al., 2013; Andrighi et al., 2011; Balestrin et al., 2010; Cunha and Carrieri, 2003; Ferreira et al., 2014; Lima and Campos Filho, 2009; Mascena et al., 2013). It is believed that the present study differs from the others because of the analysis performed, the way the data were treated, with techniques that are rarely used simultaneously, going beyond the descriptive statistics.

The role of information technology (IT) in the business arena has continuously shifted over the last decades, and it has become an important part of how companies manage and control their resources. User satisfaction in IT usage is critical because this construct is often viewed as a surrogate for IT success. Decisions regarding the building of the technical IT architecture should be closely linked to the organizational design of the company itself. So, IT plays a crucial role in organization, especially regarding the accounting function.

The purpose of this paper is to contribute to the body of knowledge in the extent to which IT affects the ability to solve accounting tasks. We will measure the impact of IT on user satisfaction, on accounting information use and, finally, on accountants' tasks.

The relationship between IT and management accounting practices was investigated. On one hand, data from Portuguese manufacturing firms were collected using a survey and analyzed using statistical software. On the other hand, based on findings from 17 in-depth interviews, 6 case studies were built and analyzed.

The findings suggest that user satisfaction in IT usage and the use of accounting techniques and accounting information increases with new IT investments. We also find a tendency for change in the decentralization of management accounting tasks.

These study findings have significant implication for practice and research. Today accounting and IT are inseparable and accountant's uses of sophisticated management accounting techniques are clearly dependent of IT existence.