ESTiG - Artigos em Revistas Não Indexados à WoS/Scopus
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- The balanced scorecard as a strategic cost management tool: insights from a portuguese small and medium enterprisePublication . Fernandes, Joana; Fernandes, Ana; Leite, JoaquimThe Balanced Scorecard (BSC) is a strategic management framework that offers an integrated view of organizational performance, supporting managerial control, and enhancing long-term competitiveness. While traditionally applied in large enterprises, its adaptation to smaller industrial firms is both relevant and viable, especially considering the operational challenges these firms face – such as limited resources and lack of formalized management systems. This study adopts a case study methodology focusing on a small industrial enterprise. Data collection involved interviews with the company’s manager, yielding both financial and non-financial information. Quantitative data were analyzed using Microsoft Excel, while qualitative insights were structured around the central research question. A strategy map was developed, featuring two strategic objectives per BSC perspective, along with associated indicators, targets, and initiatives. The findings emphasize the BSC’s value as a strategic planning and control tool in resource-constrained environments, contributing to improved decision-making. Moreover, the study adds to existing literature by demonstrating the practical relevance of the BSC in uncertain and economically challenging contexts.
- Navigating profitability: a cost volume profit analysis in the portuguese inflatable products industryPublication . Leite, Joaquim; Fernandes, Joana; Fernandes, AnaCompanies in the industrial sector continue to face significant challenges in identifying specific solutions that support the formulation of strategies for the continuous improvement of cost management practices. This study focuses on the year 2020, marked by the onset of the COVID-19 pandemic, and aims to explore how Cost-Volume-Profit (CVP) analysis can be effectively applied to support managerial decision-making within a company specializing in the production of inflatables. The theoretical foundation of the research is grounded in management accounting, with an emphasis on CVP analysis as a tool for strategic planning and control. The methodological approach adopted is a qualitative case study, applied to a real-world manufacturing company. Financial and operational data – including costs, pricing structures, and production volumes – were obtained from internal records and documents. Quantitative data were processed and analyzed using Microsoft Excel, while qualitative insights were interpreted in alignment with the central research question. The results reveal how the company under study conducts expense planning and cost control and demonstrate the practical usefulness of CVP analysis in guiding strategic decisions, particularly during a period of economic instability and uncertainty. In practical terms, the CVP analysis enabled managers to identify easily correctable mistakes and discover new opportunities for operational improvement. The study also contributes to theoretical discussions by affirming the continued relevance and applicability of CVP analysis, even during an atypical and turbulent economic period.
- A portuguese case study on performance monitoring in technology transfer and valorisation centres using the balanced scorecard approachPublication . Silva, Alexandre; Cardim, Sofia; Leite, JoaquimAligning strategic, operational, and technical priorities is critical for effective governance in Research and Development (R&D) organisations, especially those engaged in technology transfer and innovation. This article explores the development and application of the Balanced Scorecard (BSC) as a structured performance monitoring tool for a Portuguese Centre for the Valorisation and Transfer of Water Technology. Situated within the national network of technological interface centres, the research investigates how the BSC, supplemented by a strategic map, can support integrated management control by aligning organisational efforts with strategic goals. The study employs a qualitative case study methodology, with empirical data collected through three semi-structured interviews involving the centre’s CEO and two mid-level managers. The content analysis of interview transcripts enabled the identification of fourteen strategic objectives and their respective indicators, which were systematically mapped across the BSC’s four perspectives and interlinked through causal relationships. The results underscore the BSC’s potential to improve internal strategic coherence and monitoring capacity and to attend as a transferable framework for other public or private research centres facing similar challenges. The study offers both practical comprehensions for institutional management and conceptual contributions to the literature on performance management in the context of science, technology, and innovation.
- Processes of change in the field of corporate sustainability and the contributions of the holders of capital: a case study in a company in the textile sectorPublication . Pires, Amélia M.M.; Rodrigues, Fernando J.P.A.; Antunes, EduardoFactors with a negative impact on the environment, such as the excessive use of natural resources or global warming, are the basis for adopting more sustainable and environmentally friendly measures. A process of change that does not allow anyone to be left out, neither people nor companies, and that has gained relevance as the latter have come to realize that adopting the path of sustainability could translate into added value. The textile sector, from which reports of efforts in this direction come to us, is an example of this, so, within the scope of an analysis and reflection around the main concepts of sustainability, we will seek to understand the role and contributions of the holders of capital for sustainability. This study explores the role of capital holders in promoting sustainability in business through an exploratory case study conducted at Sourcetextile, a company operating in the textile sector. The results found indicate that Sourcetextile presents a sustainable behavior, based on the three pillars of sustainability, and that this is due to the social and environmental concerns of entrepreneurs, which creates a kind of permanent tension between economic and environmental objectives. and social, without which the company would only be concerned with economic objectives.
- Reciclaje de residuos de envases: un impulso a la economía circular en la Península IbéricaPublication . Praça, Lídia GalvãoThis work fits into a Circular Economy context, as it aims to show the evolution of packaging waste recycling, which, according to EUROSTAT (Statistical Service of the European Union), can include wasted material that was used for containment, protection, handling, delivery and presentation of goods, from raw materials to processed products, from the producer to the user or consumer, excluding production waste. Therefore, based on data published by PORDATA (Database on contemporary Portugal and Europe) and INE (National Institute of Statistics), the amount of waste produced in the European Union per capita is high and has increased in recent years, but not in the same way for all member states, and there are even some, where there is a decrease compared to the European average. There are also differences in the way waste produced by each member state is managed and in meeting proposed community targets for recycling. In this sense, and as this is the first phase of exploratory work, with reference to the 2030 Agenda and respective SDGs, the study is based on the analysis of packaging waste produced and recycled in Portugal and Spain, since 1998, with the aim of complementing later with the enlargement to other member states of the European Union. At this stage, the study concluded that more is recycled in Spain than in Portugal and that as of 2011 the recycling rate is even higher than the average for European Union member states.
- A transformação digital e o seu impacto na profissão de contabilista: breves reflexões e algumas evidencias com recurso a um estudo de casoPublication . Pires, Amélia M.M.; Gonçalves, Alex G.A transição energética com vista à descarbonização e a mudança para comportamentos mais sustentáveis é influenciada pelo valor financeiro atribuído às emissões de gases com efeito de estufa. As licenças de emissão de carbono são transacionadas em mercados financeiros, dependendo o seu preço da relação entre a procura e a oferta. A compreensão do valor atribuído a este instrumento financeiro permite que os intervenientes do mercado possam gerir a sua atividade e riscos de um modo mais consciente. Este estudo pretende identificar os determinantes do preço das emissões de carbono na União Europeia, analisando o período compreendido entre 2020 e 2023, que incorpora dois abalos significativos nos mercados financeiros e no mercado energético (a pandemia COVID-19 e a guerra entre a Rússia e a Ucrânia). A crise energética resultante destes acontecimentos nos diversos mercados provocou uma subida acentuada nos preços da energia com impacto significativo no gás natural, que é uma das principais matérias primas na produção de energia elétrica europeia. O impacto significativo de ambos os eventos nos mercados energéticos e as mudanças de comportamentos oferecem espaço para que existam transformações na influência que algumas matérias-primas possuem sobre o preço das licenças de emissões de carbono. Com recurso a diferentes modelos econométricos, os resultados mostram que os principais determinantes do preço das emissões de carbono são os preços do carvão, do gás natural, e o próprio preço do carbono.