V12N1

 

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

Published: 2026-06-14

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Editorial

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

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DOI: https://doi.org/10.29073/e3.v12i1.1209

Articles

FROM TERRITORIALIZATION TO SMART EDUCATION: THE EMERGENCE OF THE 3RD GENERATION EDUCATIONAL CHARTER IN PORTUGAL

Luis Lobo, Ana Nápoles; Hugo Carvalho; Ricardo Pocinho, Francisco Peñalvo

09-28

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DOI: https://doi.org/10.29073/e3.v12i1.1075

BEYOND PUBLIC AND PRIVATE: LEGAL STATUS AND OWNERSHIP AS DETERMINANTS OF INSTITUTIONAL DIFFERENTIATION IN HIGHER EDUCATION

Maria Elisabete Ferreira Fernandes, Maria de Lourdes Machado-Taylor

29-54

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DOI: https://doi.org/10.29073/e3.v12i1.1169

RESTRUCTURING PRIVATE HIGHER EDUCATION IN PORTUGAL: A LONGITUDINAL STUDY OF MERGERS AND ACQUISITIONS

Maria Elisabete Ferreira Fernandes, Maria de Lourdes Machado-Taylor

55-103

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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

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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

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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

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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

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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

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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

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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

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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

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