Browsing by Author "Pires, Rui A.R."
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- 15 anos de investigação em contabilidade de gestão estratégica: uma meta-análisePublication . Pires, Rui A.R.; Alves, Maria C.G.; Rodrigues, Lúcia LimaThe main purpose of this paper is to analyse and understand the evolution of the strategic management accounting (SMA) literature by performing a meta-analysis of literature and critiquing of SMA papers published in the leading journals in the field covering fifteen years: 2000-2014 inclusive. We performed a descriptive meta-analysis of 43 SMA papers published in five top ranked accounting journals in order to provide a broad perspective of the field. We use a method and techniques previously employed in the field of management accounting to select and classify the papers. The main findings presented in the paper provide some light about the main topics studied, research settings, theories, methods, and primary data analysis used in SMA research. Therefore, this paper extends upon the previous literature reviews, by extending the scope and the time frame. In addition, this paper provides a meta-analysis of the SMA literature never done before in the field of the SMA.
- 15 anos de investigação em contabilidade de gestão estratégica: uma meta-análisePublication . Pires, Rui A.R.; Alves, Maria C.G.; Rodrigues, Lúcia LimaThe main purpose of this paper is to analyse and understand the evolution of the strategic management accounting (SMA) literature by performing a meta-analysis of literature and critiquing of SMA papers published in the leading journals in the field covering fifteen years: 2000-2014 inclusive. We performed a descriptive meta-analysis of 43 SMA papers published in five top ranked accounting journals in order to provide a broad perspective of the field. We use a method and techniques previously employed in the field of management accounting to select and classify the papers. The main findings presented in the paper provide some light about the main topics studied, research settings, theories, methods, and primary data analysis used in SMA research. Therefore, this paper extends upon the previous literature reviews, by extending the scope and the time frame. In addition, this paper provides a meta-analysis of the SMA literature never done before in the field of the SMA.
- An analysis of the use of accounting information by portuguese SMEsPublication . Santos, Ana Catarina; Pires, Rui A.R.; Alves, Maria C.G.Despite the significant economic contribution of small and medium-sized enterprises (SMEs), little is known about the extent to which they make use of accounting information (AI). Although AI is considered one of the main sources of information for SMEs, many continue to ignore its potential, considering that this information is only intended to meet tax obligations. The literature stresses the influence of several factors on AI usage. However, the conclusions of the studies are fragmented, contradictory, and not very enlightening. Following these studies, the purpose of this paper is to explore which characteristics of decision makers, companies, and accounting services influence the importance and use of AI in SMEs. Data were collected through an online questionnaire survey applied to Portuguese SMEs. The findings show that the decision makers’ level of education, as well as their educational background, influence the importance they attribute to AI. It has also been found that smaller companies and SMEs that use outsourced accounting services make the least use of AI. Therefore, in addition to providing empirical evidence on the importance and use of AI, a debate that has been mainly theoretical, and on the importance of SMEs in any economy, this paper aims to raise awareness of the need to further study the decision-making process in such firms.
- Bridging innovation strategies and intellectual property: a systematic review-based conceptual framework and a roadmap for future research.Publication . Pires, Rui A.R.; Ferreira, João J.Understanding the connection between innovation strategies and intellectual property (IP) is crucial for academia, policymakers, and managers. This topic has gained interest from the scientific community. However, the literature is fragmented and dispersed due to increasing knowledge, and earlier literature reviews do not provide a holistic assessment of the existing research on how innovation strategies are connected to IP. This study aims to address this gap by answering the following questions: What is the status of the art on innovation strategies and IP regarding theoretical and methodological approaches, contextual elements, and key research themes? How can this research be advanced and developed further? To this purpose, we undertake a comprehensive review and synthesis of existing knowledge in this field based on the content analysis of 144 articles indexed in the Web of Science database. Findings indicate that (i) the knowledge-based and resource-based views are the main theoretical foundations, (ii) the empirical-quantitative approach is the main methodology, (iii) the Asian, European, and North American countries are the main geographical scopes explored, and (iv) there are six major research themes addressing innovation strategies, IP protection mechanisms, determinants of innovation strategies and IP, learning and knowledge, interorganizational collaboration, and value creation and appropriation outcomes. Therefore, this study contributes to the literature on innovation and IP strategies by systematically reviewing and analyzing the existing knowledge, proposing an integrative framework highlighting the interconnections among the major research themes, and setting a roadmap for future research.
- O capital intelectual e seu relato: análise das directrizes Meritum e DanishPublication . Santos, Alexandra; Martins, José Carlos de Sousa; Pires, Rui A.R.criou-se um vazio na contabilidade tradicional quanto ao reconhecimento de activos baseados no conhecimento. Este paper, uma pesquisa teórica e qualitativa, pretende reflectir sobre questões relacionadas com o relato e divulgação do Capital Intelectual providenciando uma descrição e c:omparação das Directrizes Meritum e Danish. Dada a sua complementaridade, a aplicação de ambas, em simultâneo, poderá proporcionar um melhor enquadramento conceptual para os stakeholders.
- O capital intelectual e seu relato: análise das directrizes Meritum e DanishPublication . Santos, Alexandra; Martins, José Carlos de Sousa; Pires, Rui A.R.Al final del último milenio y la primera década del presente, ha sido testigo de una innovación cada vez mayor en el sistema de información de las empresas. Con la abundancia creciente en la economía mundial, los productos y servicios basados en el conocimiento, se creó un vacío en la contabilidad para el reconocimiento de los activos tradicionales basadas en el conocimiento. Este documento, teórico y cualitativo, para reflexionar sobre temas relacionados con la información y la divulgación de capital intelectual mediante una descripción y comparación de las directrices Meritum y Danish. Habida cuenta de su complementariedad, la aplicación de ambos a la vez, puede proporcionar un marco conceptual más adecuado para los stakeholders.
- Contributions to the measurement and management of intellectual capital: an accounting perspectivePublication . Pires, Rui A.R.; Alves, Maria C.G.Intellectual capital (IC) represents a set of strategic assets, with an intangible nature, which contributes to the creation of competitive advantages and sustainable value, therefore should be identified, measure managed and published by organizations.
- Contributions to the measurement and management of intellectual capital: an accounting perspectivePublication . Pires, Rui A.R.; Alves, Maria C.G.Intellectual capital (IC) represents a set of strategic assets, with an intangible nature, which contributes to the creation of competitive advantages and sustainable value, and therefore should be identified, measured, managed and published by organizations. The research carried out has shown the importance of IC for a sustainable success of an organization but also the paucity and the poverty of means to measure IC and to efficiently manage these important resources. The paper reviews the theoretical and empirical IC literature and has as main purpose to obtain an enhanced understanding of the contributions of management control and accounting systems for IC measurement and management, and particularly about the relationship between strategic management accounting practices (SMAP) and IC. Thus, specific objectives of this study are: addressing the definition of intellectual capital, identifying the main components of IC; understanding the role of management control and accounting in the measurement and management of IC and, addressing the relationship between IC and SMAP. The literature review was done using different sources. First, we used the ProQuest search keys on “Intellectual capital”, “Intangible assets” and “Strategic management accounting practices”. Then a manual search was done covering some of the major journals in the field. Next, we searched the sites FASB and IASB concerning statements and reporting relative to IC. Finally, we conducted a world-wide web search. In the particular case of SMAP it is visible that they enable the identification and management of some IC resources as the ability of innovation, production structures (with e.g. target costing), management of quality systems (with e.g. quality costing) and relationships with suppliers and customers (with e.g. the value chain costing).
- Digital entrepreneurship and sustainability: the state of the art and research agendaPublication . Fernandes, Catarina; Pires, Rui A.R.; Alves, Maria-Ceu GasparDigital technologies have changed and disrupted the dynamics of the economy and society as a whole, offering new opportunities for entrepreneurs with potential impact on economic, environmental, and social value creation. This paper examines the scientific research on digital entrepreneurship (DE) and sustainability based on data from Scopus database. The main purpose is to identify both the predominant themes and further research opportunities to this topic. This study uses a bibliometric analysis, analyzing and synthesizing research on DE and sustainability, based on a total of 58 publications. Co-word analysis used to identify the conceptual structure reveals three thematic clusters: (1) innovation and entrepreneurship, (2) digital transformation: strategy and business models, and (3) sustainability and sustainable development goals. For each thematic cluster, the most significant contributions are presented. Further, this paper offers a future research agenda and holds significant implications for the theory and practice of the different subtopics of DE and sustainability.
- Uma discussão sobre as práticas de contabilidade de gestão estratégicaPublication . Pires, Rui A.R.; Alves, Maria C.G.; Rodrigues, Lúcia LimaThe main purpose of this paper is to provide a discussion on Strategic Management Accounting (SMA) practices in order to obtain a more complete list of SMA practices. We started of prior lists presented for other authors. In addition to external and long-term orientation, and financial and nonfinancial measurement typologies criteria for SMA practices, we considered an internal resources and capabilities orientation to support external competitive bases. We obtained a list with 22 SMA practices related with: i) costing; ii) planning, control and performance measurement; iii) identification, measurement and management of intellectual capital resources; iv) strategic decision making; v) strategic investment analysis; vi) competitor accounting; and, vii) customer accounting. Therefore, this paper contributes to clarify the concept and purpose of SMA, and the set of SMA practices. In this way, it assists researchers and practitioners in research and adoption of SMA.