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- El desarrollo sostenible: nuevos retos para la contabilidad y la gestiónPublication . Ribeiro, Nuno A.; Monte, Ana Paula; Fernandes, António B.; Leite, Joaquim; Alves, Jorge; Lopes, Jose; Fernandes, Paula OdeteLa ‘Agenda 2030 para el Desarrollo Sostenible’ de la ONU insta a todos los sectores de la sociedad a trabajar en torno al concepto de sostenibilidad. Esta motivación es lo suficientemente fuerte para estimular la reflexión y el debate entre la comunidad científica y los profesionales. Este documento tiene como objetivo hacer una breve revisión de la literatura más reciente sobre el desarrollo sostenible, especificando los roles de la contabilidad y de la gestión. Los resultados muestran que el desarrollo sostenible y la creación de valor ambiental, financiero y humano requieren sólidos principios éticos y de responsabilidad social corporativa.
- Aplicação da análise CVR numa indústria de moagem de cereaisPublication . Dabó, Braima; Leite, JoaquimO objetivo principal deste trabalho é evidenciar as vantagens da aplicação da análise Custo-Volume-Resultado (CVR) na empresa Afonso Lopes & Cia Lda., quer enquanto ferramenta de apoio à tomada de decisão, quer como um instrumento importante na busca de uma maior rentabilidade. Com este propósito, a revisão da literatura suporta a importância do sistema de custeio variável, da análise CVR e do regime de produção conjunta. O caso em estudo é uma indústria de moagem de cereais sediada em Bragança. A recolha de dados foi feita a partir da base de dados da empresa do ano 2018, nomeadamente informação sobre preços de venda, custos fixos, custos variáveis e quantidades produzidas e vendidas, que foram tratados em folha de cálculo Excel. Na sequência desta aplicação prática, foi possível proceder ao apuramento dos custos relativos às diversas secções de produção da empresa, nomeadamente preparação, moagem e ensaque, permitindo, assim, obter os custos unitários das farinhas e dos farelos, e facultar à empresa informação necessária para que esta possa controlar melhor todos os custos. Em relação à análise CVR, foi possível apurar a margem de contribuição unitária e a margem de contribuição total. Esta análise mostra qual a contribuição de cada tipo de farinha para o resultado final, permitindo identificar quais as farinhas que mais contribuíram para suportar os custos fixos e obter lucro. Também foi apurado o ponto de equilíbrio, em quantidades e em valor, o que possibilitará a definição dos volumes de vendas necessários para cobrir todos os custos, fixos e variáveis, e qual a margem de segurança, em valor e em quantidade. Em relação a trabalhos futuros, este estudo pode vir a ser complementado com recurso a sistemas de custeio alternativos, procurando, desta forma, evidenciar o quanto a contabilidade de gestão é fundamental para o controlo dos custos e a definição dos preços de venda.
- Integrating Sustainability and Certification Requirements in Management Control Systems: Insights from the Construction Sector in PortugalPublication . Gomes, João; Leite, Joaquim; Carmo, CecíliaThe objective of this study was to investigate the integration of sustainability and certification within management control systems (MCS) in construction companies. This exploration addressed the need to align corporate practices with sustainability goals and certifications. A thorough literature review covered key concepts of certification, sustainability, and MCS. The research adopted a qualitative approach, centering on a case study of a Portuguese construction company. The methodology involved analyzing qualitative data from two primary sources: the company’s website and an interview with its sustainability manager. Findings highlighted several innovative practices aimed at sustainability, including the implementation of key certifications, development of eco-friendly products, utilization of green and recycled materials, and the adoption of advanced techniques like eco-concrete and rainwater harvesting. Additionally, the company emphasized monitoring water and energy consumption as part of its sustainable strategy. This study not only demonstrated how these practices are implemented but also explained their purpose in achieving broader sustainability goals. The research findings provide valuable insights for other construction companies seeking to incorporate sustainability into their MCS. By outlining practical methods and certifications, this study offers a roadmap for businesses to enhance their environmental and operational performance. Ultimately, the research underscores the importance of integrating sustainability and certification into MCS as a strategic imperative for the construction sector, paving the way for more eco-conscious and efficient business practices.
- Sustainability and FSC certification in the management control systems of wood trading companies: sustainability and FSC certification in the management control systems of wood trading companiesPublication . Leite, Joaquim; Ribeiro, Vânia; Carmo, Cecília M.R.This paper aims to understand how and why to integrate Forest Stewardship Council (FSC) certification into sustainability management control systems (MCSs). The FSC certificate allows companies to credibly demonstrate that their activities are in line with the Sustainable Development Goals (SDGs), conveying trust to their stakeholders. FSC certification and sustainability MCSs are the main concepts in the literature review. The research method consists of a multiple case study in companies in the wood and wood-based products trade sector, in particular companies with forestry certifications, namely FSC certification. The data was collected through content analysis and analyzed using a qualitative methodology. The results confirm that the companies studied implement various practices (how?) in which FSC certification appears in the MCSs associated with sustainability motivations (why?). These companies implement and disseminate sustainable practices, integrating most of the FSC principles into their performance monitoring and evaluation systems.
- Non-governmental organisations and innovation in the fish productive chain: combining the lenses of the sustainability balanced scorecard and information systemsPublication . Leite, Joaquim; Carmo, Cecília M.R.; Almeida, DanilsaThe objective of this research is to understand how to use the theoretical lens of the Sustainability Balanced Scorecard (SBSC) and information systems to explain innovation in the fish productive chain. The research method was the case study of a single Non-Governmental Organization (NGO) in São Tomé and Príncipe. Evidence was collected from content analysis and a long interview with the president of the NGO's board of directors. The results showed that each new international funding for the NGO depends on the satisfaction of the partners involved (volunteer donors and beneficiaries/users) in previous projects, which in turn depends on the investment in facilities and equipment. Sustainability and innovation, as NGO's strategic objectives, can be explained in the four traditional perspectives of the BSC because it is important to interpret the financial and non-financial effects.
- XXX Jornadas Luso-Espanholas de Gestão Científica. Cooperação transfronteiriça: desenvolvimento e coesão territorial: livro de atas - Vol. IVPublication . Fernandes, Paula Odete (Ed.); Nunes, Alcina (Ed.); Lopes, Isabel Maria (Ed.); Pereira, João Paulo (Ed.); Teixeira, João Paulo (Ed.); Leite, Joaquim (Ed.); Alves, Jorge (Ed.); Ribeiro, Nuno A. (Ed.); Moutinho, Nuno (Ed.); Raposo, Mário Lino Barata (Ed.); Ferreira, João José (Ed.); Alves, Helena (Ed.); Leal Millán, Antonio (Ed.); Barroso Castro, Carmen (Ed.); Navarro García, Antonio (Ed.)As XXX Jornadas Luso-Espanholas de Gestão Científica (XXX JLE 2020), que tinham como tema principal ‘Cooperação transfronteiriça: desenvolvimento e coesão territorial’ decorreram entre os dias 5 e 8 de fevereiro de 2020, com a participação de mais de 270 conferencistas. Para além das mais de 200 comunicações apresentadas, envolvendo um total de 564 investigadores nacionais e internacionais, as XXXJLE 2020 contaram com a presença de alguns distintos convidados, começando no dia 6 de fevereiro na Sessão com os editores das revistas (Helena Alves, João Ferreira e António Navarro; Bernabé Escobar como moderador) e no dia 7 de fevereiro com a Mesa-Redonda onde se refletiu sobre Cooperação Transfronteiriça: Desenvolvimento e coesão territorial (Isabel Ferreira, Fernando Freire de Sousa, Raquel Rocha, João Bule, José Luis Prieto e Paula Franco; Miguel André Cabral como moderador). Foram, ainda, distinguidos 22 trabalhos científicos que apresentaram uma elevada qualidade científica. A todos, investigadores, conferencistas e convidados, se fica a dever o êxito científico das XXX Jornadas Luso Espanholas de Gestão Científica. Os quatro volumes de atas que agora se publicam são fruto da totalidade das comunicações dos investigadores apresentadas nas XXX JLE 2020, agrupadas em 19 capítulos, de acordo com a sessão paralela em que foram apresentadas, cobrindo, assim, praticamente todas as áreas das ciências empresariais: Administração Pública; Contabilidade; Desenvolvimento Regional; Docência: Metodologia e Experiências docentes; Empreendedorismo; Economia Social; Empresa Familiar; Estratégia; Ética e Responsabilidade Social; Finanças; Fiscalidade; Gestão das Organizações sem Fins Lucrativos; Gestão de Desporto; Inovação e Gestão do Conhecimento; Marketing; Organização de Empresas; Recursos Humanos; Turismo; Jovens investigadores em ciências económicas e empresariais. A Organização das XXX JLE 2020, a publicação do livro de resumos, a publicação do livro de atas são o resultado do esforço conjunto de várias pessoas e instituições. Fica aqui expresso o reconhecimento e gratidão à Presidência do Instituto Politécnico de Bragança, à Direção da Escola Superior de Tecnologia e Gestão e à Câmara Municipal de Bragança pelas condições logísticas proporcionadas e por todo o apoio recebido, à Pró-Presidência para a Comunicação do IPB e aos Serviços de Imagem do IPB, à Fundação para a Ciência e a Tecnologia e à Unidade de Investigação Aplicada em Gestão (UNIAG), a todas as entidades públicas e privadas que patrocinaram a realização das XXX JLE 2020, a todos os membros das Sessões de Abertura e de Encerramento das XXX JLE 2020, a todos os membros da Comissão Científica (Portuguesa e Espanhola), aos conferencistas, aos investigadores e aos moderadores das diferentes sessões, pela excelente qualidade dos trabalhos apresentados e pelo rigor e profundidade com que os diversos temas foram abordados e discutidos. Por último, mas não menos importante, à Comissão Organizadora e respetivo Staff por aceitarem mais este desafio e por ‘viajarem’ comigo nesta longa, árdua, mas profícua jornada e por todo o suporte desde o primeiro minuto, o meu Muito Obrigada! A finalizar e em nome da Comissão Organizadora gostaria de expressar o nosso voto final e desejar que estas Jornadas Luso-Espanholas de Gestão Científica continuem a ter todo o êxito e força que têm vindo a demonstrar, a ensinar e que proporcionem não só, momentos de reflexão e debate sobre as questões mais prementes para e no futuro, bem como a discussão de novos desafios e oportunidades de cooperação em rede, transferência e partilha de conhecimento.
- Communicating sustainability through the adoption of the SDGs: evidence from the reporting systems of European companiesPublication . Carmo, Cecília M.R.; Leite, Joaquim; Chaves, InêsThe adoption of the Sustainable Development Goals (SDGs) is increasingly becoming an integral part of sustainability reporting and used as a tool to disclose information on companies’ sustainability actions. In this context, the aim of this work is to investigate how the adoption of the SDGs has evolved in Europe, to extend previous evidence that does not go beyond the year 2018. For this purpose, a sample of European companies belonging to the Euro Stoxx 50 Index and the period from 2017 to 2021 were selected. Data was collected and processed using manual content analysis methods. The results show a clear tendency for European companies to adopt an increasing number of SDGs over the period analyzed. It was also observed that among the most adopted SDGs are: in the economic area, SDG 12 and SDG 8; in the social area, SDG 3, SDG 4 and SDG 5; and in the environmental area, the most adopted is the SDG 13.
- Integrating management accounting into information systems: a holistic essay on a manufacturer for the automotive industryPublication . Leite, Joaquim; Neto, PauloThis study aimed to test time-driven activity-based costing (TDABC) on a manufacturer for the automotive industry to verify the most relevant advantages and disadvantages for integration into information systems. A holistic single case study method was used, involving a single Portuguese company that produces components for the automotive industry. Data was collected from a multiple source of evidence: participant observation and documents. To analyse data, an inductive procedure was used in an analytic and descriptive manner. Regarding the results, the most relevant advantage identified was being able to contribute to the improvement of efficiency in the use of resources/capacity and the disadvantage that proved to be the most relevant was being dependent on the integration into information systems. This study is useful for practitioners and serves academic reflection on whether certain advantages and disadvantages of costing methods have different relevance to design their subsequent integration into management systems.
- Information systems change and public-private partnerships governance: accelerators factors for discontinuing loosely coupled hospital management accounting practicesPublication . Leite, JoaquimThis study aims to explain how loosely coupled management accounting practices (MAPs) in public hospitals change and why. An embedded multiple case study method was used, involving three cases of public-private partnerships (PPP) governance in Portuguese public hospitals across several units of analysis. Data collection was done in documents and through five in-depth interviews. Data were interpreted following a qualitative methodology. The results showed inertia pressures in Portuguese public hospitals, constrained by centralised public management accounting, with loosely coupled MAPs persisting with little or no instrumental utility. In turn, the PPP governance context allowed public hospitals to switch to new information systems that quickly discontinued MAPs immersed in the phenomenon of loose coupling. Particularising the case of PPP governance in healthcare, this research reinforces the theory that the change in the governance model (organisational change) and information systems is the key external factor of change in accounting.
- Agency theory approach of the relationship between performance, compensation and value creation in the companies listed on Euronext LisbonPublication . Serapicos, Armando; Leite, Joaquim; Fernandes, Paula OdeteThe aim of the present study was to understand, in Portugal, relationships between the Chief Executive Officer (CEO) and the organizational performance, on the one hand, and relationships between the shareholder value creation and the CEO total compensation, on the other hand. This research is divided into two parts. The first part was examined whether organizational performance based on accounting measures influences organizational performance based on market measures and whether organizational performance based on accounting measures and market measures influences the CEO total compensation. The second part of the study analyses whether organizational performance, based on accounting measures and market measures, and the CEO total compensation influence the shareholder value creation. This research was based on agency theory assumptions in order to build the analysis model. The sample was composed of companies listed on Euronext Lisbon. The data analysis was performed using the structural equation modelling method. The results showed that organizational performance based on accounting measures influences organizational performance based on market measures, the CEO total compensation and the shareholder value creation.