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- 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.
- 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.
- 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.
- Management control decisions in gym services in Portugal and Brazil during pandemic confinement COVID-19: accounting information systems approachPublication . Leite, Joaquim; Carmo, Cecília M.R.; Brito, Fillipe de FariaThe present research aimed to identify similarities and differences in management control decisions implemented in gyms in Portugal and Brazil in reaction to the pandemic confinement COVID-19. The theoretical approach was in the context of Information Systems (ISs). The cases of one gym in Portugal and one in Brazil were studied through a qualitative methodology using the holistic multiple case study method. Data collection was made through a content analysis and interviews with managers of both gyms. The results allow the conclusion that the global and sudden pandemic confinement COVID-19 affected management control decisions in gym services, especially the budget control which showed abnormally unfavorable deviations in income, expenses and investments. Although the studied gyms were located in different continents (Portugal and Brazil), the managers' control decisions were similar, evidencing an immediate damage containment response and short-term resilience. As for the ISs, the results showed that the instrumental usefulness of these systems implemented in both gyms was never questioned as a support to operation and decision making. But the temporary and drastic reduction in the activity of the gyms, in response to an unexpected confinement context, meant a consequent and natural reduction in their use. As for the extent of the theoretical framework, the study reinforces the weaknesses of the budgeting process in an unexpected pandemic context, on the one hand, and the interdependence between ISs and management control decisions in the gym services sector. Additionally, without questioning that interdependence relationship, it can also be interpreted that ISs have an instrumental character because they are more dependent on managers' decisions and critical junctures.
- 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.
- 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.