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In Portugal, tourism revenues in 2019 accounted for around 8.5% of Gross Domestic Product, before the COVID-19 pandemic. One of the sectors that directly influence this weight of tourism revenues is accommodation. Tourism business units have suffered a severe setback since the beginning of the global pandemic. However, it is generally believed that the sector will return to the 2019 level around 2 23. Although for investors in general the profitability of their investments is their main objective, in most sectors ...

Ethics is an important ability in any profession but, considering the spectrum of responsibilities of the certified accountants, ethics should be even more important. The research concerning ethical issues related to accountantsВ’ profession has increased in the last years. Those studies highlight mostly the nature and extent of ethical problems. This study aims to validate the different importance given to ethical behavior in accountantsВ’ profession in Portugal, for men and women, and to understand how they also...