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Publications (31)
This paper aims to investigate the latest scientific developments, map research networks and topics, and present a critical analysis of the gaps and future opportunities in the literature on the readability of sustainability reports. Through data collection and filtering processes, the final sample included 10 articles. Then, a bibliometric analysi...
The purpose of this paper is to assess the moderating effects of motivating and contextual factors on the relationship of innovation ambidexterity and firm performance. A theoretical framework was developed and tested using survey data from a sample of the Global University Entrepreneurial Spirit Students’ Survey (GUESSS). The results suggest a pos...
This paper aims to analyze the strategic effects of the association of small and medium-sized enterprises (SMEs) in knowledge networks (k-networks) on their information and knowledge management (IKM) and intellectual capital (IC). Taking as the object of study two innovative and successful Brazilian experiences, a descriptive survey with top-level...
Purpose
The purpose of this paper is to analyze the influence of intellectual capital (IC) on sustainable economic and financial performance (EFP) and value creation (VC) in Brazilian companies.
Design/methodology/approach
Based on finance and accounting theories, a quantitative and descriptive long-term study was carried out in the companies list...
Resumo: Apesar de um discurso generalizado em torno da importância estratégica da participação dos estudantes na boa gestão das instituições de ensino superior como forma de fomentar a inclusão e superar desigualdades, a prática encontra-se muito aquém dos padrões desejados. Este artigo apresenta resultados preliminares de uma inquirição a estudant...
Apesar de um discurso generalizado em torno da importância estratégica da participação dos estudantes na boa gestão das instituições de ensino superior como forma de fomentar a inclusão e superar desigualdades, a prática encontra-se muito aquém dos padrões desejados. Este artigo apresenta resultados preliminares de uma inquirição a estudantes unive...
The traditional four-perspective Balanced Scorecard (BSC) model is suitable for a wide variety of organizations. Other dimensions of analysis can be carried out and other perspectives can be considered in each BSC, depending on the specific characteristics of each organization or industry. This paper presents evidence that justifies and validates t...
Purpose
This paper aims to analyze the role of a knowledge-based network (k-network) in the intellectual capital (IC) and organizational performance of Brazilian small and medium-sized enterprises (SMEs).
Design/methodology/approach
This paper presents a descriptive, qualitative and applied case study, developed taking into account the theories of...
Purpose
The purpose of this paper is to analyze the effects on quality-related learning resulting from the use of the quality cost information (QCI). Specifically, this paper analyzes to what extent the diagnostic and interactive uses of QCI contribute to improve quality-related learning.
Design/methodology/approach
The proposed model was tested u...
Resumo: As preocupações ambientais têm vindo a crescer a nível mundial. As organizações têm-se mostrado interessadas em minimizar o problema, recorrendo a estratégias e políticas ambientais que interagem com as empresas, que nas suas atividades são responsáveis pelas ações que possam interferir com o ambiente. O objetivo deste estudo é analisar qua...
Purpose
The purpose of this paper is to propose a theoretical-conceptual model supporting the analysis of the effects of small- and medium-sized enterprises (SMEs) networks on knowledge management (KM) and intellectual capital (IC).
Design/methodology/approach
The paper reviews literature on KM, IC and networks theories. The role of SMEs networks...
Purpose
The purpose of this paper is to examine the role of management accounting systems (MAS) in the development of intellectual capital (IC) – i.e. human capital (HC), structural capital (SC) and relational capital (RC) – and the resultant effects on organizational performance.
Design/methodology/approach
A questionnaire was developed to cond...
This work focuses on the broad topic of quality-related costs (QRC), which has been largely discussed in the literature. Nevertheless, one of the least studied issues relates to the way companies use QRC information. In this research the profile of use of QRC information is analysed considering the model proposed by Simons [(1991). Strategic orient...
The purpose of this study is to empirically test the relationship between management accounting systems (MAS), intellectual capital (IC) and organizational performance. It is highlighted the role of MAS as information networks that collect, process and communicate information that influence the development of IC, as well as networks of relationship...
In order to achieve excellence, an organization should use two key instruments—quality and an efficient and effective communication process amongst all employees—so it can attain quality management. This chapter aims to examine whether organizational communication and quality are interrelated, in order to answer the following question: Is it necess...
(VER RELATÓRIO COMPLETO EM Supplementary resources).
GEM-EUROACE 2014 (Report)
EXECUTIVE SUMMARY
A GEM report has been published for the first time, and it reflects the entrepreneurial and dynamic activity in the Euroregion EUROACE, created in 2009, which is about the following three European regions, Alentejo, Centro and Extremadura. The 6.49% of the adult population has been involved in entrepren...
The literature focusing on quality costs has placed great importance on issues related to identifying, measuring and reporting quality cost information. Less attention has been paid to how this information is used in the management process and how it can enhance internal capabilities and thereby improve company performance. In addition to addressin...
The research described in this paper has analyzed the use of the balanced scorecard (BSC) as part of a management control system for implementing strategies in a large mixed economy company. The shareholder structure of the company combines traditional shareholder interests with those of the government. Based on a case study in Brazil, the research...
The traditional view of quality-related costs (QRC) tries to justify investment in prevention as a way to reduce the costs of failure. But this static view must counter a more dynamic vision that fosters continuous improvement and assesses the costs and benefits of implementing techniques and methods of quality management, such as certification of...
A gestão do conhecimento (GC) e o capital intelectual (CI) têm sido temas de grande relevância no meio acadêmico e empresarial. A literatura sugere que há lacunas de pesquisa que precisam ser mais bem compreendidas decorrentes das dificuldades encontradas por pesquisadores e empresas em gerenciar, medir e controlar os ativos ditos intangíveis de um...
This research uses organizational data obtained from the development and application of a survey and the structural equation modeling to assess whether the dynamic tension between diagnostic and interactive use of MAS favors the development of IC and, if so, how this effect has an impact on performance. The results show that this dynamic tension un...
This research uses organizational data obtained from the development and application of a survey and the structural equation modeling to assess whether the dynamic tension between diagnostic and interactive use of management accounting systems (MAS) favors the development of intellectual capital (IC) and, if so, how this effect has an impact on per...
The present study is focused on the contribution of management accounting systems (MAS) in the development of intellectual capital (IC). Based on empirical evidence that supports the proposition that the value creation process is strongly associated to the level of IC, the study also examines the mediating effect of MAS on performance through their...
El presente artículo tiene el propósito de presentar el Cost Accounting Standards Board (CASB), su historia y sus principales pronunciamientos. El CASB es un organismo estadounidense creado en el año 1970, a través de la Public Law 91-379, como consecuencia de un informe emitido por el General Accounting Office que concluyó que era necesario y dese...