Loading...
19 results
Search Results
Now showing 1 - 10 of 19
- Inclusion of sustainability and certification requirements in management control systems: a case study in the construction sector in PortugalPublication . Gomes, João; Leite, Joaquim; Carmo, Cecília M.R.The objective of this study was to explore how and why certification and sustainability should be integrated into management control systems within construction companies. The literature review focused on certification, sustainability, and management control systems. The research question was addressed through a qualitative approach consisting of a case study of a Portuguese construction company. The research method involved the collection and analysis of qualitative data from two sources: the company’s website and an interview with the company’s sustainability manager. The evidence collected revealed key practices such as certification, development of new products, use of green and recycled materials, monitoring of water and energy consumption, use of eco-concrete, and rainwater harvesting, as means (how) to achieve sustainability goals (why). In terms of practical application, this study provides a basis for other companies to incorporate sustainability and certification into their management control systems by outlining key certifications and techniques that can help construction companies achieve sustainability goals.
- 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.
- Management accounting in support of sustainability: a case study of an ornamental stone processing company in PortugalPublication . Videira, Telma; Leite, Joaquim; Carmo, Cecília M.R.This work aims to understand how and why management accounting is used as a support for sustainability management in an ornamental stone processing company. To achieve this, the practices (how) and reasons (why) for using management accounting to manage sustainability in the company under study are investigated. The methodology adopted was a case study, involving the collection of qualitative data through interviews and analysis of company documents. The results show that management accounting primarily supports the economic and environmental pillars of sustainability, and that the company carries out various actions in the social pillar, although these are not directly supported by management accounting.
- 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.
- Inclusion of sustainability and certification requirements in management control systems: a case study in the construction sector in PortugalPublication . Gomes, João; Leite, Joaquim; Carmo, Cecília M.R.The objective of this study was to explore how and why certification and sustainability should be integrated into management control systems within construction companies. The literature review focused on certification, sustainability, and management control systems. The research question was addressed through a qualitative approach consisting of a case study of a Portuguese construction company. The research method involved the collection and analysis of qualitative data from two sources: the company’s website and an interview with the company’s sustainability manager. The evidence collected revealed key practices such as certification, development of new products, use of green and recycled materials, monitoring of water and energy consumption, use of eco-concrete, and rainwater harvesting, as means (how) to achieve sustainability goals (why). In terms of practical application, this study provides a basis for other companies to incorporate sustainability and certification into their management control systems by outlining key certifications and techniques that can help construction companies achieve sustainability goals.
- A case study of lithium exploration project in Barroso, Portugal: management and sustainability challenges in balancing costs and benefitsPublication . Pereira, Hugo; Leite, Joaquim; Carmo, Cecília M.R.Portugal has the largest known lithium reserves in Europe and the potential to be the largest producer of this mineral on the continent. This situation has brought to public discussion the economic benefits and environmental costs of exploiting this mineral. In this context, this study explores the costs and benefits of overcoming management and sustainability challenges in lithium mining in Barroso, Portugal, which may contribute to shedding some light on the debate. The theoretical framework is within the scope of management accounting, particularly cost-benefit analysis and sustainability, focusing on lithium extraction. The methodology consists of a single case study, based on secondary data collected from documents and processed using content analysis. The results made it possible to identify costs and benefits in economic, social, and environmental terms and various analysis criteria, supporting the controversy in the balance of positions between the arguments of the project's economic promoters and the resistance of local social and environmental players.
- Evolving the enterprise resource planning system in use to improve control management: a case study in the communications and multimedia services tradePublication . Leite, Joaquim; Carmo, Cecília M.R.; Bernardes, Joana Sofia AfonsoThis research aims to understand how and why an Enterprise Resource Planning (ERP) system should evolve to improve management control. Having as supporting theory the ERP system, the holistic single case study method was applied in a communications and multimedia services trading company. Data collection was based on documents, participant observation and interview with the company manager. The main results showed the need to change the ERP system in order to allow disaggregating information to greater detail. Such disaggregation was evidenced for accounting reporting, costs per vehicle, costs per driver, nonfinancial performance per employee and performance per store. As an extension of theory, the need for management accounting to build disaggregated information and the interdependence of adaptive Information Systems (ISs) are reinforced.
- 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.
- 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 sustainability, balanced scorecard and accounting information systems: a case in the automotive components industryPublication . Leite, Joaquim; Carmo, Cecília M.R.; Anes, HelenaThe aim of this study was to understand how to use the Balanced Scorecard (BSC) to propose cause-effect relationships in a car component manufacturing company. The literature review brings together BSC and accounting information systems, particularizing details of sustainability. The case study in a company that produces components for the automotive industry proved to be an appropriate research method. Data was collected by analyzing documents and interviewing the company manager. Content analysis was used to process the data collected. The information was organized according to the financial and non-financial perspectives of the BSC. The results obtained, through a proposal for a specific strategy map for a company manufacturing components for the automotive industry in the four classic perspectives of the BSC, without a sustainability perspective treated separately, clarified cause-effect relationships arising from management decisions involving concerns about improving environmental sustainability.