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The objective of this paper is to examine the ways in which tourism can be regarded as a catalyst for positive change, benefiting both people and the planet. The authors consider the integral role of community engagement as a tangible component within the governance frameworks of destination management organizations (DMOs).

Originating from the authors' professional experience and academic expertise in managing and marketing tourist destinations, both at the local and regional levels, the article explores the pressing requirement for reevaluating policies and strategies. It aims to emphatically underscore and reiterate the role of tourism as a pivotal driver for enhancing peoples' quality of life and ensuring the sustainability of tourist destinations. This effort involves not only maintaining equilibrium among the four widely recognized pillars of sustainability but also pondering the significance of an equally crucial aspect of destination management – the political sustainability of the governance framework of tourist destinations.

Current realities encourage the authors to contemplate and act, guided by the unfolding of tourism's swift regenerative influence. It is anticipated that people have gleaned vital lessons from the collective pause people underwent during the pandemic, coupled with the stark realization of being unable to partake in the favourable contributions of tourism in everyday life. This article highlights the urgency of implementing DMO models that are capable of conceptualizing and operationalizing a human-centred tourism development policy and the resulting sustainability strategies, enhancing representation and guidance for the satisfaction of stakeholders.

It is neither a widespread practice, nor are there many prior studies that tackle the potential of forecasting the comprehensiveness of governance and management models for tourist destinations that encompass stakeholders who represent the direct interests of local communities within the tourism system. Supported by a literature review, analysis of secondary data and the first-hand experience of the authors, it becomes apparent that the operational landscape of most organizations functioning as tourist destination managers is predominantly at the regional and local tiers. These very organizations are the ones that have been progressively evolving, displaying a readiness to introduce innovation in this realm. Implementing these models would represent an approach to governance more inclined towards a bottom-up style, thereby posing a challenge to the more rigid and commonly employed strategies that emanate from a centrally structured national framework.

Research on economic entrepreneurship identifies a gender gap that is favorable to men. In the social entrepreneurship arena, the existing evidence is slightly fuzzy, as this gender gap is less preeminent. This paper aims to identify how gender differences in social entrepreneurial ventures creation are explained by different personality traits, by analyzing the extent to which female and male social entrepreneurs exhibit the same personality traits and whether potential differences are able to explain the differences in predisposition for the creation of new social entrepreneurial ventures.

A review of the literature on gender differences and personality traits in social entrepreneurship details the main theoretical developments and builds the hypotheses. Based on the Big Five model, the investigation uses a hypothesis testing quantitative approach. Primary data were collected through a questionnaire that was e-mailed and applied to the social entrepreneurs engaged in the creation of social ventures in Portugal.

The data gathered suggest that both female and male social entrepreneurs have personalities characterized by high levels of openness to experience, agreeableness, conscientiousness, extraversion and emotional stability. Based on the analysis of variance (ANOVA) between the two groups and logistic regression, the investigation reveals that women and men who launch a new social venture only differ in one personality dimension – agreeableness – wherein women scored more highly. No significant differences are found in the other personality traits.

The research assumes that most aspects of human personality structure are represented in the Big Five model.

The knowledge about whether gender differences are explained by different personality traits is critical to public entities that might design appropriate public policies to stimulate social entrepreneurship. Also, social entrepreneurs’ capacity building programs should be delineated in accordance with a deeper understanding about gender and personality traits differences.

The knowledge of the factors that affects the creation of new social ventures has an important potential contribution on social value creation and the promotion of gender equality.

This paper links two important topics – gender and entrepreneurs’ personality traits – scarcely explored in the social entrepreneurship literature. Thus, the paper adds new empirical evidence to support (or not) the belief that personality and gender matter in the decision to launch a new social venture.

This paper aims at understanding the action of pilot entities, in order to ultimately infer about their role to the overall reform process of public sector accounting (PSA).

Taking the Portuguese case as a reference, the new institutional theory (isomorphism perspective) and institutional logics are used to explain the action and stance of pilot entities in the implementation process of reforms.

Pilot experiments are expected to provide feedback on the main difficulties felt in the implementation of a new PSA system, helping to define a global strategy to overcome those problems and to improve the system to be generally and finally put into practice. Nevertheless, entities seem to find it important to be pilots, more for individual advantages than for the common benefit of the reform as a whole. Therefore, in order for them to actually be important actors in the reform process, pilots need to be included in the decision process, better realizing the benefits of the new IPSAS-based system and be provided with the proper technical, human and financial support.

This research suffers from some limitations, namely concerning the use of questionnaires. The findings may, in some points, reflect the perceptions of the respondents and not the actual reality. Additionally, the respondents were not asked about any personal background factors, which may influence their answers. Also, they did not allow relating the new PSA system features with the way pilot entities (re)acted. In regard to the implications for practice, the study points to a need for decision-makers and external support bodies to work more closely with pilot entities in the overall design and implementation of PSA reforms. Pilot entities need to understand the importance and usefulness of changes, and reform authorities need to better recognize their institutional reality and the support they require. Only in this way, the use of pilots can make a difference in the implementation of PSA innovations.

This paper contributes to theory by adding to a better understanding of the role of the ones acting in the development and implementation of PSA innovations, enlightening on how pilot entities can act/react. Despite several studies on PSA reforms, very few so far have addressed pilot entities in particular, their attitude and actual contribution toward PSA reforms, and why. The case of Portugal as a frontrunner in adopting an IPSAS-based system within the EU helps contribute to that understanding in the setting of European countries.

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.

Part of the runway at Madeira Airport is a platform above the sea at a 60 m height, supported by a series of frames. When aircraft land on this section, a load is exerted on the structure, resulting in bending of the beams which constitute the frames. A vision-based monitoring system was devised and implemented to measure the deflection of the runway's beams when a landing occurs.

An area on the midspan of two beams, located on the area where aircraft are most likely to land, was prepared with a speckle pattern, and a camera was assembled above a column on each of the adjacent frames, enabling the computation of displacements using digital image correlation (DIC). The camera continuously acquires images of the monitored area and compares them to a reference using DIC. If a displacement is detected, a number of frames before and after this event are saved for further DIC processing.

The installed systems successfully detected several events corresponding to landings and, for each of those events, measured the deflection of the beams over time and computed displacement fields for critical images, with strain values obtained up to this point being too small to measure using the current system.

This work provides novel insights into the behaviour of a unique structure and constitutes the first use of a vision system in its structural monitoring operations. It is also a valuable development in the implementation of automated DIC monitoring systems in locations of difficult access.

To protect the environment and society, research on responsible behavior and personal values has increased. Values have been identified as important for understanding and predicting environmental preservation behaviors. The purpose of this study is to analyze the validity and reliability of the Environmental Portrait Value Questionnaire in the Spanish context.

The new version of this questionnaire was administered to 742 university students (46.4% male and 53.6% female) from 16 regions in Spain.

The results of adapting and testing the instrument’s psychometric properties were consistent with accepted criteria for validity and reliability. Therefore, this updated and contextualized instrument has the potential to contribute to academic advances in the sense of expanding the empirical practice of studying environmental values. Fifteen items from the original version were retained, grouped into four factors as in the original version: Altruistic – five items; Egoistic – four items; Biospheric – three items; and Hedonic – three items. The final version showed adequate fit indices and reliability measures.

This instrument is a powerful resource for the Spanish academic community because using this application it will be possible to assess the degree of commitment of young adults to the goals of sustainability and environmental protection.

The study aims to improve the understanding of the online sustainability disclosure phenomena considering the quantity and nature of the content of the information related to sustainability disclosed in the corporate website of companies, providing evidence about the website sustainability disclosure of different size companies and characterizing the website sustainability disclosure of the Portuguese mold companies.

A content analysis methodology was used to the corporate websites of 83 companies in the sample. A direct approach was followed where the researcher is asked to read and classify the text in a previously defined category, but where the possibility of identifying new categories from the collected data is not excluded.

The information on sustainability disclosed by the mold companies is limited, whether in quantity or concerning the type of information. The information disclosed about environmental and social aspects is scarcer, being the focus more on aspects related to the economic dimension of sustainability, particularly in the areas related to products and services and customers.

The research design can be broadened to include other sustainability dissemination tools and other research methodologies, such as case studies, to provide a deeper understanding of the concerns and initiatives/practices of sustainability of mold companies.

This study contributes to the knowledge of sustainability dissemination practices in SMEs, an area of research that needs to be more explored and, in an industrial sector (molds) that have not received much attention in this area.

Based on the premise of the importance of corporate sustainability communication, the study focuses on the Internet as an information dissemination tool. It provides indications on the theme and information type that can be used to report the company's sustainability.

Social initiatives must disclose their results to access support. However, there is no theoretical consensus about how to do it. It is still necessary to understand the value creation in social initiatives because they may or not have economic goals. However, these goals serve to make the social ones feasible. This study aims to cut this Gordian knot by providing measures aligned to the value theory but developed by the social lens. It offers a non-economic-focused approach to dealing with assessment complexity and with multiple stakeholders’ needs for information.

A consolidation research path is suggested by three composed measures built upon tested and reliable scales. These value measures are discussed through narratives from Portuguese investors and social entrepreneurs in a mixed-methods design. Content analysis and online survey provided data for descriptive statistics, exploratory factor analysis and Cronbach's alpha test.

The analyses supported the value measures. Thus, they allow an effective way to assess and report the social value created. It also highlighted a potential use in preventive and corrective approaches helpful for several organizations that pursue social goals.

The measures were tested based on social entrepreneurs' opinions. Future studies can include beneficiaries' opinions, allowing comparisons that can help to set more realistic goals and better investment criteria.

The relationship between investors and initiatives can improve, boosting their impact on society. The measures can highlight prioritization choices that influence the way value is created. Hence, they serve as a sensemaking from a holistic standpoint.

Providing higher education institutions (HEIs) with a tool for self-assessing their social responsibility (SR) that generates the information and knowledge necessary to a strategic approach to adopting the Green Paper recommendations about the SR of HEIs. Setting out the collaborative policy development process to construct the tool “Indicators of SR of HEIs” (ISRHEI).

After a literature review, including self-assessment (SA) tools and leading guidelines, a working group of 24 Portuguese HEIs was created to co-construct the ISRHEI tool, which was then subject to validation in a pilot study.

There are 34 indicators in the ISRHEI tool, structured by sequential levels according to the HEI alignment with SR (policies, procedures, practices and monitoring along a strategic continuum) hoping to achieve impacts on the organisational, educational, cognitive and social level.

This is an innovative and national policy development process for SR in Portugal. It gives insights into guiding documents, SA indicators for SR and the process of developing consensus on this topic amongst 24 HEIs in Portugal. The ISRHEI tool is tailored to the specific characteristics and level of development of HEIs.

Aim of this study is to examine how environmental concern and perceived consumer effectiveness (PCE) mediate the effect of consumer optimism and pessimism on Generation Z's intention to purchase sustainable clothes.

A survey was administered to 247 Gen Z students using a quantitative methodology. Structural equation modeling was used for hypothesis testing.

The examination of findings provides support for the idea that both optimism and pessimism have a direct impact on environmental concerns and perceived consumer effectiveness. Additionally, it reveals that environmental concerns and perceived consumer effectiveness play a positive role in influencing sustainable clothing purchases.

This study is one of the first marketing studies to explore the relationship between personality traits, environmental concerns and the intention to purchase sustainable clothing, providing insight into their relationship.

Some methodological limitations impact the contributions of this cross-sectional investigation. It only tested a few variables predicting the intention to purchase sustainable clothing.

This research provides decision-makers, including marketers, with insights on leveraging dispositional traits to increase consumers' purchase intention of sustainable clothing.

Environmental concerns and PCE have a positive effect on sustainable clothing purchases, which are influenced by both optimism and pessimism.