Research Unit in Business Sciences

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Organizational Unit

Publications

The impact of environmental uncertainty on accounting information relevance and performance: a contingency approach

Publication . 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.

2022Journal article

Open access

Does it bug you eating bugs? The emotions of anthropoentomophagy

Publication . Ferreira, Andreia C.B.; Rodrigues, Ricardo Gouveia; Gouveia, Ana R.; Martins, Oliva M.D.; Ferreira, Hugo; Pereira, João Alfredo; Duarte, Paulo

The use of insects as food is a proposed solution for the increased demand for food worldwide, but it lacks acceptance because of restrictive emotional factors. This article aims to understand better customers’ emotions’ role in considering and consuming insect-based food. Design/methodology/approach – To assess their acceptance, an experiment was developed with 38 participants living in Portugal to identify how people feel when consuming processed insect bars compared to cereal bars (of equal flavour). A video was recorded “before”, “during” and “after” the consumption of such foods, and the triggered emotions and affective states were identified using the Facial Action Coding System (FACS) and the circumplex model of affect, respectively. After consumption, the Self-Assessment Manikin (SAM) was asked to be completed. Findings – It was observed that the valence and arousal of the emotions and affective states triggered during consumption were higher in the insect bar than in the cereal bar. Its consumption resulted in surprise and a positive evaluation. Processed insect-based foods may result in a potentially increased acceptance of this new food alternative in the market. Originality/value – Prior studies briefly identified disgust as a primary emotion activated by insect-based food. The current research deeply studied emotional responses to insect-based processed foods in the Western world using the dimensional emotional models. This study offers arguments for the insect-based food industry to invest in processed food justified by its potential for acceptance. In addition, it motivates further research focused on other insect-based products (e.g. non-processed ones).

2024Journal article

Restricted access

A review of entrepreneurship and circular economy research: state of the art and future directions

Publication . Suchek, Nathalia; Ferreira, João José; Fernandes, Paula Odete

The circular economy (CE) emerged as an alternative model to the linear system to foster sustainable development. Entrepreneurship represents a key factor in capturing new circular business opportunities. Research on circular entrepreneurship remains at an early phase and is correspondingly somewhat dispersed. Thus, the research objective here is to bring entrepreneurship into the focus of discussions on CE through a systematic literature review. In the absence of any systematic review on this theme, this work aims to map the relevant research and identify the themes discussed in the literature straddling entrepreneurship and the CE currently dispersed across the existing literature. Based on a sample of 102 articles collected from the Scopus and Web of Science databases, this approach identified four thematic groups: growing circular SMEs, born circular firms and start-ups, social entrepreneurship in CE, and support ecosystem for circular entrepreneurship. A greater emphasis on the study of growing circular SMEs to the detriment of other groups is observed. Also, research in the field is mainly focused on European countries. We then propose a future research agenda and a conceptual model for the entrepreneurial process in CE as a point of departure for further developing and deepening the literature on circular entrepreneurship.

2022Journal article

Open access

IN PRESS - Digital transformation and the new combinations in tourism: a systematic literature review

Unknown

Digital entrepreneurship and sustainability: the state of the art and research agenda

Publication . Fernandes, Catarina; Pires, Rui A.R.; Alves, Maria-Ceu Gaspar

Digital technologies have changed and disrupted the dynamics of the economy and society as a whole, offering new opportunities for entrepreneurs with potential impact on economic, environmental, and social value creation. This paper examines the scientific research on digital entrepreneurship (DE) and sustainability based on data from Scopus database. The main purpose is to identify both the predominant themes and further research opportunities to this topic. This study uses a bibliometric analysis, analyzing and synthesizing research on DE and sustainability, based on a total of 58 publications. Co-word analysis used to identify the conceptual structure reveals three thematic clusters: (1) innovation and entrepreneurship, (2) digital transformation: strategy and business models, and (3) sustainability and sustainable development goals. For each thematic cluster, the most significant contributions are presented. Further, this paper offers a future research agenda and holds significant implications for the theory and practice of the different subtopics of DE and sustainability.

2023Journal article

Open access