71 documents found, page 1 of 8
Integrating sustainability, balanced scorecard and accounting information syste...
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 wa...
IX Regional Helix'25: Book of Extended Abstracts
Fernandes, Paula Odete; Duarte, António; Vaz, Roberto; Scalabrini, Elaine C.B.; Lopes, Isabel Maria; Ferreira, Jessica; Leite, Joaquim; Alves, JorgeOn behalf of the Organising Committee, we would like to extend our sincere thanks to everyone who contributed to the success of the IX International Regional Helix’25 Congress, held from 26th to 28th June at the School of Technology and Management of the Polytechnic Institute of Bragança (IPB), and organised by the Applied Management Research Unit (UNIAG). The event demonstrated the essential role of collaborat...
Integrating Sustainability and Certification Requirements in Management Control...
Gomes, João; Leite, Joaquim; Carmo, CecíliaThe objective of this study was to investigate the integration of sustainability and certification within management control systems (MCS) in construction companies. This exploration addressed the need to align corporate practices with sustainability goals and certifications. A thorough literature review covered key concepts of certification, sustainability, and MCS. The research adopted a qualitative approach,...
FSC Certification in the Sustainability Management Control Systems: A Case Stud...
Leite, Joaquim; Ribeiro, Vânia; Carmo, CecíliaThere are many management indicators on sustainability, but it is important to better understand the practices and the underlying reasons for including the monitoring of forestry certificates in management control. The purpose of this paper is to examine how and why Forest Stewardship Council (FSC) certification is incorporated into sustainability management control systems (MCSs). FSC certification serves as a...
A portuguese case study on performance monitoring in technology transfer and va...
Silva, Alexandre; Cardim, Sofia; Leite, JoaquimAligning strategic, operational, and technical priorities is critical for effective governance in Research and Development (R&D) organisations, especially those engaged in technology transfer and innovation. This article explores the development and application of the Balanced Scorecard (BSC) as a structured performance monitoring tool for a Portuguese Centre for the Valorisation and Transfer of Water Technolog...
Communicating sustainability through the adoption of the SDGs: evidence from th...
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 E...
Using websites to disclose information on human capital: an exploratory study i...
Carmo, Cecília M.R.; Leite, Joaquim; Lima, BeatrizThis study examines the use of websites by Portuguese banks to disclose information about their human capital. For this purpose, a manual content analysis was carried out, based on an analysis grid that allows to identify the elements that are disclosed. The results show that banks already use websites to disclose information on human capital, but at a low level. There are also topics related to human capital i...
Management accounting in support of sustainability: a case study of an ornament...
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 inter...
Sustainability and FSC certification in the management control systems of wood ...
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 liter...
Integrating sustainability, balanced scorecard and accounting information syste...
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 wa...