e3 — Revista de Economia, Empresas e Empreendedores na CPLP

EDITORIAL

Áurea Sousa — 2025-06-26

Editorial

HYPERCONNECTED TECHNOLOGIES IN MOBILITY CONTEXTS

Marcelo Mendonça Teixeira — 2025-06-26

Considering the exponential growth in the use of mobile platforms with Internet connectivity, this proposal is based on the development of digital mobile environments as strategic tools for citizen participation. These platforms not only facilitate communication and networked interaction, but also contribute to the responsible and conscious exercise of rights and duties within the digital environment. Within this framework, the concept of digital citizenship is defined as an emerging domain of civil, political, and social rights, linked to access, critical use, and meaningful appropriation of Information and Communication Technologies (ICT), enabling individuals to actively participate in the knowledge society. The main objective of this study is the development of a mobile application aimed at optimizing the implementation of public policies focused on digital inclusion and participation. To achieve this goal, an agile development methodology was adopted, based on iterative cycles of design, prototyping, validation, and continuous improvement, with emphasis on user experience (UX) and the principles of universal accessibility. The research and prototype development are being carried out during the first semester of 2025, incorporating formative evaluation techniques to ensure the functional, technical, and social quality of the proposed solution.

THE IMPACT OF ACCOUNTING AUTOMATION ON INFORMATION QUALITY AND CORPORATE SOCIAL RESPONSIBILITY

Amélia Ferreira da Silva — 2025-06-26

This study evaluates the adoption of Accounting Automation Tools, identifying the factors that influence their use and examining their impact on the quality of Accounting Information and Information Systems. It also investigates how corporate social responsibility engagement affects both the intention to adopt such tools and the quality of accounting information. A set of conceptual models was developed to structure the research questions, highlighting the role of four major accounting automation technologies: Robotic Process Automation (RPA), Artificial Intelligence, Big Data, and Blockchain. Data were collected through a questionnaire survey of Portuguese certified accountants and analysed using the structural equation modelling technique. Grounded in the Technology Acceptance Model, the findings indicate that both perceived ease of use and perceived usefulness positively influence the intention to use all the automation tools under study. Within the framework of the Theory of Planned Behaviour, the results further show that intention to use plays a decisive role in the adoption of Robotic Process Automation (RPA). In turn, RPA adoption has a positive effect on the quality of Accounting Information and Information Systems. Moreover, social responsibility emerges as a significant driver of intention to use Blockchain, while also contributing to improved Accounting Information quality across all tools examined. Overall, RPA stands out as the most relevant tool for the accounting field, according to the conceptual model and theoretical frameworks applied. The research delivers actionable insights for organizations seeking to harness automation in accounting. By clarifying how Accounting Automation Tools shape the quality of information and systems, it supports more informed strategic decisions, smarter investment in resources, and smoother technology integration across accounting practices.

DIGITAL TRANSFORMATION IN HUMAN RESOURCES MANAGEMENT: STRATEGIES FOR A COMPETITIVE FUTURE

Érica Diana Gonçalves Pereira — 2025-06-26

Digitisation has significantly redefined the concept of human resources, reshaping traditional practices such as recruitment and selection to make processes more efficient and appealing to candidates. Furthermore, automation and digitisation are clearly the new trends, optimising administrative procedures and consequently leading to strategic restructuring by managers and human resource managers. This competitive, globalised reality requires a new leadership profile that promotes an inclusive organisational culture and uses technology to empower employees rather than replace them. Taking a qualitative approach based on a literature review, this article analyses digital transformation and its direct impact on Human Resource Management (HRM), exploring the historical evolution of the phenomenon and the milestones that have driven technological integration within organisations. A proposal for the correct implementation of digital resources in recruitment and selection within an organisation was presented. The article highlights the strategic repositioning of HRM as a critical thinking element adapted to organisational needs, thus consolidating its role as a strategic driver for the future of organisations. Notably, digital transformation redefines HRM practices, requiring employees trained to address emerging technological challenges and establishing itself as a critical factor in organisational competitiveness in a global context. Limitations and future suggestions are presented at the end.

THE IMPACT OF ADVANCED DRIVER ASSISTANCE SYSTEMS ON ROAD SAFETY: CRITICAL REVIEW AND PERSPECTIVES

Carlos Costa — 2025-06-26

Road safety remains one of the greatest global challenges, with severe human and economic costs, as human error is responsible for the majority of accidents. This article, developed within the scope of the IDT – PIVOT project, Incentive System for Business Research and Development – Individual Operations, critically examines the role of Advanced Driver Assistance Systems (ADAS) in reducing road traffic accidents. The methodology consisted of a critical review of international literature (2000–2025), complemented by institutional reports and secondary data analysis. The results show that systems such as Autonomous Emergency Braking (AEB), Electronic Stability Control (ESC) and Intelligent Speed Assistance (ISA) can significantly reduce accidents and fatalities, achieving up to 58% reduction when combined. However, barriers remain regarding costs, lack of standardisation, risks of driver overreliance and legal uncertainties. The study concludes that ADAS are an essential transitional technology towards autonomous mobility, fundamental to achieving the objectives of Vision Zero 2030.

HOW TO ENSURE INTERNAL CONTROL THROUGH INFORMATION SYSTEMS: A THEORETICAL APPROACH

Sílvia Miguel — 2025-06-26

Internal control is a process of great importance for organisations. It consists of a set of policies and procedures and is developed to ensure the reliability and safety of all those involved. In this sense, it is essential that organizations have computer systems that assist managers in their decision making, ensuring that the information presented is reliable. Thus, this work aims to analyse the information systems that support internal control in organisations. For the study, a requirements specification was carried out using as a data collection technique, the survey and as an instrument of data collection the interview script. For the identification of existing tools in the market and to analyse whether they satisfied the requirements, the document analysis technique was used, and the data collection instrument was a structured grid. It was verified based on the analysis carried out that currently there is no IT system that can mitigate the identified requirements. For future works, it would be interesting the development and implementation of an information system to support the organizations internal control.

TECHNOLOGIES, DISINFORMATION AND KAFKA IN THE DIGITAL AGE

Marcelo Mendonça Teixeira — 2025-06-26

The manipulation of public opinion in Brazil has been intensified using deepfakes and social bots, technologies that distort information and influence electoral processes, generating distrust in democratic institutions. Inspired by the metaphors in Kafka’s works, such as The Trial and The Metamorphosis, this phenomenon reveals a society alienated and vulnerable to invisible systems of informational control. The political appropriation of religious and moral values reinforces polarization and authoritarian discourses, deepening the democratic crisis. This qualitative and empirical study, based on exploratory investigation, analyzes the impact of these technologies on Brazilian political culture, focusing on the 2018 and 2022 elections, and proposes strategies to mitigate their effects and strengthen digital democracy in the country for the 2026 elections.

CONNECTIVITY, INTELLIGENCE AND MOBILITY: THE ROLE OF INTERNET OF THINGS AND INTERNET OF VEHICLES IN THE AUTOMOTIVE INDUSTRY

Carlos Costa — 2025-06-26

The digitalization of the automotive industry has accelerated the adoption of the Internet of Things (IoT) and the Internet of Vehicles (IoV), fostering new solutions for safety, efficiency, and sustainable mobility. This article, developed within the scope of the IDT – PIVOT project, Incentive System for Business Research and Development – Individual Operations, aims to critically analyze the role of IoT and IoV in the automotive sector, exploring practical applications, conceptual architectures, and implementation challenges. The methodology consisted of a critical review of scientific and technical literature (2010–2025), complemented by institutional reports and industrial case studies, structured into four axes: IoT applications, communication networks, IoT/IoV architectures, and the evolution towards IoV. The results highlight clear benefits, such as accident reduction through V2X communication, improved efficiency via predictive maintenance, and environmental gains in intelligent mobility systems. However, significant limitations remain, including interoperability issues, latency, cybersecurity risks, costs, and social acceptance. Future perspectives point to the integration of 5G/6G networks, edge intelligence, and Mobility as a Service (MaaS) models, requiring robust public policies and global communication standards. It is concluded that IoT and IoV are strategic pillars for the transition towards connected, autonomous, and cooperative mobility.