20 documents found, page 1 of 2
Bureaucracy and the balanced scorecard in health care settings
Costa Oliveira, Helena; Rodrigues, Lúcia Lima; Craig, RussellPurpose – We explore the relationship between the Balanced Scorecard (BSC) and neo- bureaucracy by investigating whether the operationalization of the BSC incorporates ‘neo- bureaucratic’ ideas; and whether the BSC implemented in a Portuguese Local Health Unit (LHU) evidences a neo-bureaucratic approach. Design/methodology/approach – We conduct semi-structured interviews with LHU staff and analyse documents to ...
The presence of bureaucracy in the balanced scorecard
Costa Oliveira, Helena; Lima Rodrigues, Lúcia; Craig, RussellDespite being widely pilloried, bureaucratic processes are present in many organizations as a form of neobureaucracy. In this paper, we analyse whether a technique used in Management Accounting Systems (MAS), known as the Balanced Scorecard (BSC), represents a bureaucratic order. We propose the following set of concepts to identify a bureaucratic order: authority, jurisdiction, professional qualications, knowle...
Institutional Change of Accounting Systems: The Adoption of a Regime of Adapted...
Guerreiro, Marta Silva; Rodrigues, Lúcia Lima; Craig, RussellThis study combines Dillard et al.’s [(2004). The making and remaking of organization context: Duality and the institutionalization process. Accounting, Auditing & Accountability Journal, 17(4), 506–542] institutional change model with institutional entrepreneurship theory. The aim is to enhance understanding of institutional change processeswhen a country adopts international accounting standards. For empirica...
Corporate governance effects on social responsibility disclosures
Dias, António; Lima Rodrigues, Lúcia; Craig, RussellThis study uses stakeholder theory to explore how corporate governance [CG] characteristics influence corporate social responsibility disclosure [CSRD] in the context of a global financial crisis [GFC]. Empirical data are drawn from Portugal, a country strongly affected by the GFC. Portuguese companies are characterized by high ownership concentration. The largest shareholder is often the CEO and Board Chair (a...
‘Empire as an imagination of the centre’: The Rio de Janeiro School of Commerce...
Araújo, Wilde Gomes; Rodrigues, Lúcia; Craig, RussellAccounting education institutions and practices facilitated the distributive, translational and representational roles of accounting in the unique context of the centre of an Empire [the Portuguese] after it moved in 1808 from a metropolis [Lisbon] to a periphery [Rio de Janeiro]. We explore for the first time in the accounting literature, the unique context of Empire in which a former periphery became a centre...
Factors affecting success in the professional entry exam for accountants in Brazil
Lima Rodrigues, Lúcia; Pinho, Carlos; Bugarim, Maria Clara; Craig, Russell; Machado, DiegoThis paper explores factors that have affected the success of candidates in the professional entry exam conducted by Brazil’s Federal Council of Accounting. We analyse results of 18,948 candidates who sat for the exam in 2012, using a logistic regression model and the key indicators used by government to monitor the performance of higher education institutions (HEIs) and the characteristics of candidates. We fi...
Institutional change of accounting systems: the adoption of a regime of adapted...
Guerreiro, Marta Alexandra Silva; Rodrigues, Lúcia Lima; Craig, RussellThis study combines Dillard et al.’s (2004) institutional change model with institutional entrepreneurship theory. The aim is to enhance understanding of institutional change processes when a country adopts international accounting standards. For empirical support, we focus on the changes in social structures and accounting practices that arose in 2010 when Portugal replaced its national accounting system for u...
Stakeholder theory and the voluntary disclosure of intellectual capital informa...
Oliveira, Lídia; Rodrigues, Lúcia Lima; Craig, RussellStakeholder theory is used to explore the voluntary disclosure of information regarding intellectual capital in the annual reports of listed Portuguese companies. The observed level and pattern of voluntary disclosure is found to be consistent with the managerial branch of stakeholder theory; and to be influenced strongly by the power of minority shareholders, creditors, consumer proximity, employees, the inten...
Factors associated with the publication of a CEO letter
Costa, Graciete; Oliveira, Lídia; Rodrigues, Lúcia Lima; Craig, RussellPurpose — In most European code-law oriented Latin countries, the publication a CEO’s letter to shareholders in a company’s annual report is a fairly recent phenomenon. We seek to determine the characteristics which explain why companies in one such country, Portugal, published a CEO’s letter. Design/Methodology/approach — Our holistic theoretical framework draws on elements of agency theory, institutional theo...
Risk reporting: a literature review
Oliveira, Jonas; Rodrigues, Lúcia Lima; Craig, RussellThe present study reveals a comprehensive literature review on RRD divided into three fields of research: RRD practices; the value relevance of RRD; and the motivations for RRD. It covers the decade from 2000 – a period in which the volume of literature grew substantially. In each of these fields the essay shows several future avenues of research. The findings have important potential to assist practice and gui...