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- What we (do not) know about research on innovation in hotels: a bibliometric analysisPublication . Fernandes, Catarina; Pires, Rui A.R.This chapter performs a bibliometric analysis on innovation in hotels field. More specifically, it maps the current research front on innovation in hotels field based on 287 papers published in refereed journals indexed to the Scopus database. Using the VOSviewer software and the bibliographic coupling method, it was possible to identify and systematize the main research streams of this field: 1) technological innovation, 2) sustainable innovation, 3) innovative work behavior, 4) market orientation’ role in promoting innovation, 5) knowledge-based resources as a driver of innovation and performance as an outcome of innovation, 6) service innovation, 7) knowledge sharing and management as a key factor for innovation, 8) innovation ambidexterity, 9) innovation in time of crisis, and 10) learning approach as a source of innovation. The findings presented in this chapter will enable future authors studying innovation in hotels to focus their studies more effectively.
- The usefulness of accounting information and management accounting practices under environmental uncertaintyPublication . Pires, Rui A.R.; Alves, Maria C.G.; Fernandes, CatarinaThe purpose of this paper is twofold. Firstly, we aim to investigate the relationships among environmental uncertainty, broad-scope and timely management accounting information usefulness, and (traditional and contemporary) management accounting practices (MAPs) usage. Secondly, we intend to explore how these relationships influence decision-makers’ satisfaction with management accounting information. Survey data were obtained through an online questionnaire from 114 large manufacturing companies operating in Portugal. The findings indicate a positive relationship between environmental uncertainty and timely management accounting information usefulness and between (broad-scope and timely) management accounting information usefulness and (traditional and contemporary) MAPs usage. The findings also show that decision-makers’ satisfaction with management accounting information improves when there is a good fit between environmental uncertainty, broad-scope and timely management accounting information usefulness, and MAPs usage. In this way, organisations need to adjust the implementation and usage of MAPs to contextual factors, using both contemporary and traditional MAPs, to achieve greater decision-makers’ satisfaction with management accounting information. Thus, the results achieved in this study are useful for both theory and practice and have several implications for professionals engaged in MAPs implementation and decision-making activities.
- The impact of environmental uncertainty on accounting information relevance and performance: a contingency approachPublication . Pires, Rui A.R.; Alves, Maria C.G.This paper examines the association between environmental uncertainty, accounting information relevance, and organizational performance. From a contingency approach, this paper attempts to contribute to a stream of research that investigates the relationship between accounting information relevance and organizational performance. The presence of environmental uncertainty in this relationship has not been fully established. This paper contributes to this area by suggesting a framework to study and explain this connection. An online questionnaire-based survey was conducted, which produced 119 valid responses (a response rate of 23%) from large manufacturing companies operating in Portugal. The results suggest that in contexts of environmental uncertainty, the relevance of non-financial information increases. However, the relevance of financial information continues to outstrip that of non-financial information. The results also suggest that financial information and non-financial information are complementary, and not substitutes, and can be used simultaneously in different situations. These results have several implications for professionals involved in decision-making activities. It offers findings which are potentially useful for both theory and practice. The study addresses an identified gap in the literature and adds to the existing body of work analyzing the association between environmental uncertainty, accounting information relevance for decision-making purposes, and organizational performance.
- 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.
- Fatores de atratividade para a fixação de jovens médicos: o caso da ULSNEPublication . Mesquita, Sofia Alexandra Lourenço; Costa, Cláudia S.; Pires, Rui A.R.Nas últimas décadas tem-se assistido a uma degradação dos recursos humanos existentes no setor da saúde, levando a que uma das questões políticas fundamentais incida sobre a má distribuição de médicos em certas zonas geográficas. É comum os governos definirem políticas de incentivos para motivar os médicos a exercerem a sua atividade em zonas consideradas carenciadas. O objetivo principal deste estudo consistiu em compreender quais os fatores de atratividade para a fixação dos internos de formação específica, em zonas carenciadas. Assim, esta investigação apresentou uma abordagem qualitativa de um estudo de caso, tendo sido utilizada a técnica de entrevista, aplicada aos internos de formação específica da ULSNE. As principais conclusões sugeriram que os fatores intrínsecos (e.g., origem nas zonas carenciadas e antecedentes rurais) motivam uma futura fixação e, relativamente aos extrínsecos, a possibilidade de diferenciação e progressão na carreira pareceu ser a condição mais mencionada pelos internos para uma futura fixação nas zonas do interior. Dos fatores considerados não motivadores foram apontados a falta de apoio estrutural e humano, assim como o afastamento da família. Os internos apontaram como incentivo de fixação, essencialmente, o acréscimo remuneratório, o investimento na saúde e o desenvolvimento das zonas rurais. Foi possível verificar, também, que, na opinião dos internos, os incentivos atribuídos pelo Governo são insuficientes e não são decisivos para a fixação. Por último, foram reveladas algumas sugestões para a reformulação desta política pública com o intuito de melhores resultados, tal como algumas estratégias a adotar.
- Females in social entrepreneurship: what we know and what we need to knowPublication . Fernandes, Catarina; Pires, Rui A.R.Social entrepreneurship (SE), which aims to solve social problems of deprived groups, has become a popular area of research and practice. The recent investigation on SE has been characterized by a greater focus on gender differences, emphasizing that the role and characteristics of females are more suitable for social entrepreneurial initiatives. This chapter investigates the predominant themes on females in SE and identifies further research opportunities. On the one hand, the main macro (e.g., sociocultural values) and micro (e.g., personality traits) levels determinants are examined. On the other hand, the macro (e.g., social change) and micro (e.g., women economic empowerment) levels outcomes of females in SE are analyzed. Furthermore, directions for future research are suggested which will enable future authors to focus their studies more effectively.
- Incerteza da envolvente organizacional, necessidades de informação contabilística e práticas de contabilidade de gestão: o caso da indústria transformadora a operar em PortugalPublication . Pires, Rui A.R.; Alves, Maria do Céu Ferreira GasparEste trabalho de investigação adopta uma abordagem contingencial e tem como objectivos caracterizar a envolvente organizacional e analisar a influência da incerteza da envolvente organizacional nas necessidades de informação contabilística e nas práticas de contabilidade de gestão (PCG) das grandes empresas da indústria transformadora a operar em Portugal. Para cumprir esses objectivos foram formuladas várias questões e hipóteses de investigação. Os dados foram recolhidos através de um inquérito por questionário enviado, por correio electrónico, às maiores empresas da indústria transformadora a operar em Portugal. Foram obtidas 114 respostas utilizáveis, a que corresponde uma taxa de resposta de 23,22%. Os resultados obtidos indicam que a incerteza da envolvente influencia a utilidade da informação oportuna. A utilidade da informação de extensão larga e da informação oportuna influencia a utilização das PCG contemporâneas. No entanto, as PCG tradicionais são mais utilizadas, são consideradas mais importantes e da sua utilização são reconhecidos mais benefícios. Verifica-se ainda que do ajuste entre a incerteza da envolvente organizacional, as necessidades de informação contabilística de extensão larga e oportuna e as PCG (tradicionais e contemporâneas) resulta maior satisfação com a informação produzida e melhor desempenho organizacional. Deste modo, os resultados obtidos mostram que a influência da incerteza da envolvente no desempenho organizacional é mediada pelas características dos sistemas de contabilidade de gestão (SCG), nomeadamente no que diz respeito ao tipo e à oportunidade da informação disponibilizada e à maior ou menor ênfase colocada nas PCG. Destaca-se, assim, a necessidade das organizações ajustarem os seus SCG às características da envolvente para uma maior satisfação e um melhor desempenho. Um sistema muito sofisticado poderá, no entanto, conduzir a uma mau desempenho se o grau de incerteza não justificar esse investimento.
- Forty years of publications on strategic management accounting: Exploring the conceptual structure through co-word analysisPublication . Pires, Rui A.R.; Alves, Maria C.G.; Rodrigues, Lúcia LimaThe main purpose of this paper is to explore the conceptual structure of strategic management accounting(SMA) research over the past 40 years to reveal and synthesize research trends in the field. To achieve thisgoal, we applied a bibliometric approach to analyze 326 peer-reviewed articles retrieved from Scopus andWeb of Science databases. We conducted a co-word analysis using the VOSviewer software. The bibliomet-ric analysis reveals the main outlets that published articles on SMA, and the most prolific authors and citedarticles. Our findings reveal four main research streams in this field as follows: (i) SMA as a source of com-petitive advantage, (ii) strategic performance measurement systems, (iii) the SMA adoption and contextof use, and (iv) the role of SMA in the strategic management process. For each research stream, we sys-tematize some research themes. Additionally, our findings highlight potential emerging topics, such as therole of SMA in the integration of sustainability within companies strategy; and new settings of study, whichrepresent opportunities for further research. Thus, this paper intends to support researchers in positioningtheir future research efforts.
- 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.
- Using strategic management accounting practices to measure and manage intellectual capital: a proposalPublication . Pires, Rui A.R.; Alves, Maria C.G.; Fernandes, CatarinaThe main purpose of this chapter is to examine the role of management accounting to measure and manage intellectual capital (IC), and more specifically to explore the potential role of strategic management accounting (SMA) in this process. In addition, this chapter is intended to link SMA practices and some IC resources. SMA practices enable the identification, measurement, and management of IC resources such as production processes and innovation capacity (e.g., target costing), quality management (e.g., quality costing), knowledge-based resources related to the organization´s external relationships (e.g., attribute costing, value chain costing, and target costing), and brand image (e.g., brand valuation/management). SMA practices, given its external orientation, enable, mainly, the identification and management of resources encompassed in relational capital. Therefore, this chapter contributes to the extant literature regarding the measurement and management of IC, highlighting the role of SMA, and provides some suggestions for further research.