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1 – 2 of 2Sílvia Quinteiro, Vivina Carreira and Alexandra Rodrigues Gonçalves
The purpose of this paper is to demonstrate the relevance of developing literary tourism in Coimbra.
Abstract
Purpose
The purpose of this paper is to demonstrate the relevance of developing literary tourism in Coimbra.
Design/methodology/approach
This exploratory qualitative research identifies existent resources and development potential of literary tourism. The instruments of data collection were bibliographic research, questionnaires, interviews and participant observation.
Findings
There are few literary tourism products in Coimbra, which contrasts with the number of literary places identified, namely, on the left bank of the River Mondego. Tourism development stakeholders in Coimbra have not paid enough attention to the emergence of literary tourism and the opportunities for the development of new sustainable cultural products related with it.
Research limitations/implications
This study is limited by the size and continual renewal of the corpus, which implies a constant updating of data regarding authors and texts.
Practical implications
This study will lead to the production of a database of Coimbra’s literary resources and a digital literary map, allowing any citizen or entity to design and implement literary tourism products.
Originality/value
To the best of authors’ knowledge, this is the first study reviewing the potential of Coimbra as a literary tourism destination. Moreover, it discusses literary heritage as a source of products and experiences to foster more balanced tourist flows throughout the city.
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Keywords
Alexandra Soares Fontes, Lúcia Lima Rodrigues, Carla Marques and Ana Paula Silva
In 2010, Portugal’s newly implemented Accounting Standardization System (SNC - Sistema de Normalização Contabilística) aligned Portuguese accounting standards for unlisted…
Abstract
Purpose
In 2010, Portugal’s newly implemented Accounting Standardization System (SNC - Sistema de Normalização Contabilística) aligned Portuguese accounting standards for unlisted companies with International Financial Reporting Standards (IFRS). The purpose of this paper is to explore the influence of the local context and the role of auditors in the institutionalization of this IFRS-based model in Portugal.
Design/methodology/approach
Drawing from an institutional theory framework, the authors interviewed 16 Portuguese auditors in 2017 (seven years after formal implementation of the SNC) to determine their perceptions on whether barriers to the IFRS-based model persisted.
Findings
The authors reveal that the code-law institutional logic embedded in the Portuguese context is hindering full institutionalization of the new accounting model. Some persisting barriers to implementation reflected a decoupling between formal requirements and actual practices. Despite these barriers, there has been an encouraging institutionalization of SNC. The authors reveal a high level of commitment of auditors. They draw attention to the engagement of auditors in the institutional work that is intended to assist in SNC implementation, and their role as promoters of a power-knowledge discourse in propagating IFRS institutional logics at the national level, namely, through the justification and rationalization of the reported institutional contradictions.
Practical implications
The highlighting the authors provide of problems related to accounting change should assist international regulators, the Portuguese standard-setter and professional accounting associations to devise appropriate strategies to promote IFRS-based accounting systems implementation.
Originality/value
The authors contribute to the skimpy literature on micro institutional analysis and encourage further exploration of the dynamics between the micro and macro levels of analysis in institutional research.
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