Under the motto of Fernando Pessoa, “My homeland is the Portuguese language,” e3 – Journal of Economics, Business and Entrepreneurship in the community of Portuguese-speaking countries is an international peer-reviewed scientific journal dedicated to the dissemination of research in economics, management and entrepreneurship.

Initially focused on promoting scientific knowledge within the Lusophone community, the journal now aims to foster dialogue between Portuguese-speaking and international researchers, contributing to the advancement of interdisciplinary research and knowledge transfer to society.

The journal is published biannually in digital format and provides immediate open access to all content, supporting the principle that scientific knowledge should be freely accessible.

Vol. 12 No. 1 (2026): V.12 N.1 (E3 - Revista de Economia, Empresas e Empreendedores na CPLP)

V12N1

 

Published: 2026-06-14

TOURISM, INNOVATION AND TERRITORIAL DEVELOPMENT: CONTEMPORARY DYNAMICS AND SUSTAINABILITY CHALLENGES

Luís Filipe Seixas Sardinha, António Abreu, João Vidal Carvalho, Áurea Sousa, Maria José Gonçalves, Manuel Silva

01-08

DOI: https://doi.org/10.29073/e3.v12i1.1209
DOI: https://doi.org/10.29073/e3.v12i1.1075
DOI: https://doi.org/10.29073/e3.v12i1.1169
DOI: https://doi.org/10.29073/e3.v12i1.1170

ANALYSIS OF BLOCKCHAIN TECHNOLOGY AS A TOOL FOR ENHANCING AUDIT QUALITY

María Teresa Cuenca Jiménez, Alvarado Esperanza, Isabel Valdés

105-118

DOI: https://doi.org/10.29073/e3.v12i1.1053

DIGITAL TECHNOLOGIES AND INTERNAL CONTROL SYSTEMS IN ACCOUNTS RECEIVABLE MANAGEMENT: EVIDENCE FROM QUITTO-CORP S.A.

Karla Quishpe-Morales, Mikel Ugando-Peñate , Carolina Benítez-Figueroa , Yuliana Rojas-Mora , Reinaldo Armas-Herrera , Angel Higuerey-Gómez , Byron Lima-Rojas , Andrés Herrera-Manosalvas , Luis Quishpe-Morales

119-130

DOI: https://doi.org/10.29073/e3.v12i1.1211

FROM CLASSROOM TO ENTERPRISE: AI ADOPTION AND DIGITAL EDUCATION

Flavio Tiago, Maria Teresa Borges Tiago

131-139

DOI: https://doi.org/10.29073/e3.v12i1.1216

PREPARATION AND PERCEIVED APTITUDE IN HIGHER EDUCATION IN PORTUGAL

Hugo Carvalho, Ricardo Pocinho, Sonia Casillas-Martín , Francisco García-Peñalvo

141-155

DOI: https://doi.org/10.29073/e3.v9i1.1055

OPTIMISM IN YOUNG PEOPLE IN HIGHER EDUCATION IN PORTUGAL: AN ANALYSIS OF THE PSYCHOMETRIC PROPERTIES OF LOT-R

Hugo Carvalho, Carolina Resende, Ester Jeunon, Otaviano Neves , Ricardo Pocinho, Sonia Casillas-Martín, Francisco García-Peñalvo

157-173

DOI: https://doi.org/10.29073/e3.v12i1.1054

ENTREPRENEURIAL INTENTION OF UNIVERSITY STUDENTS IN PARAGUAY

Juan Carlos Armijos, Katherin Arrua, Vera Voitova, Jesus Juyumaya, German Rojas

175-188

DOI: https://doi.org/10.29073/e3.v12i1.1185

STUDENT ABSENTEEISM IN UNIVERSITY ONLINE CLASSES: FACTORS ASSOCIATED WITH STUDENTS FROM VULNERABLE CONTEXTS

Ruben Jeronimo Yedra, Kristian Armando Pineda Castillo, Maria Alejandrina Almeida Aguilar , Jose Luis Gomez Ramos , Juana Magnolia Burelo Burelo

189-205

DOI: https://doi.org/10.29073/e3.v12i1.1189

IMPACT OF E-INVOICING ON TAX COMPLIANCE IN QUITO COMPANIES

Stefany Sanchez, Daniela Tenezaca, Sandy Simbaña; Andrés Ramos, Paúl Baldeón

207-226

DOI: https://doi.org/10.29073/e3.v12i1.1208
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