31 documents found, page 1 of 4
Ética e diversidade geracional: (des)encontros?
Gonçalves, Helena; Universidade Católica Portuguesa; Costa, Helena Gil da; Universidade Católica PortuguesaEste é o segundo livro da Coleção do Fórum de Ética da UCP Editora, que integra as obras publicadas no contexto do Estudo Anual do Fórum de Ética da Católica Porto Business School. Trata-se de um livro pensado como um laboratório de experiência em pensamento, como espaço de leitura crítica e ferramenta para promover a reflexão ética nas organizações. "Ética e Diversidade Geracional: (Des)Encontros?" é "um convi...
Grounded Theory: An illustrative application in the portuguese footwear industry
Rosa, Álvaro; Martins, Adelaide; Monteiro, Mónica; Jayantilal, ShitalGrounded theory is an inductive research methodology aiming at the construction of new concepts or new theories able to explain emerging phenomena. The objective of this paper is to provide insights on the usage of grounded theory in management research. We showcase how grounded theory can bring light to development modes of Portuguese small and medium-sized enterprises (SME) in the specific reality of the foot...
Higher education students’ perceptions of accounting online learning: the emerg...
Martins, Adelaide; Martins, Helena; Gomes, Sofia; Pacheco, Luís MiguelEmergency remote teaching (ERT) through online learning was adopted by the higher education system worldwide to provide students with ongoing education during the Covid-19 pandemic. This paper explores students’ perceptions of the functioning of online classes during the ERT period and how these perceptions influenced their accounting teaching-learning process. A questionnaire was applied to management and econ...
Management control practices as performance facilitators in a crisis context
Martins, Adelaide; Oliveira, Cidália Pereira; Silva, Rui; Castelo Branco, ManuelIn modern times, disruptive contexts have challenged the functioning of organisations, as shown by recent events, such as the COVID-19 pandemic and the current war in Europe. The literature highlights the role of management control practices (MCP) as resources that help to improve decision-making processes and organisational performance and competitiveness in a crisis context. In response to stakeholders’ press...
Sustainability in small and medium-sized enterprises: a systematic literature r...
Martins, Adelaide; Branco, Manuel Castelo; Melo, Pedro Novo; Machado, CarolinaMain aim: This paper examines the main topics of research in the literature studying the topic of sustainability in small and medium-sized enterprises (SME), and aims at presenting a future research agenda. Method: We conducted a systematic literature review based on articles published between 2000 and 2020. From an initial set of 88 papers taken from WoS in the period under analysis, 42 papers were effectively...
Longitudinal perceptions of enforcement mechanisms in an IFRS-bases accounting ...
Silva, Ana Paula; Fontes, Alexandra; Martins, AdelaideAdopting International Financial Reporting Standards (IFRS) or IFRS-based accounting models per se may not suffice to reach worldwide accounting de facto convergence. Prior research suggests successful worldwide adoption of IFRS is highly reliant on effective enforcement. Notwithstanding, there is a paucity of qualitative evidence on the effectiveness of enforcement mechanisms following an IFRS-based accounting...
Perceptions regarding the implementation of International Financial Reporting S...
Silva, Ana Paula; Fontes, Alexandra; Martins, AdelaideThis study responds to calls for further research on how the institutional context of code law rooted countries impeded or supported the adoption of International Financial Reporting Standards (IFRS). We contribute to the debate on whether the pre-IFRS Anglo-Saxon versus Continental European model persists under IFRS. The experiences of Brazil and Portugal with respect to IFRS are underexamined and allow a comp...
Managing corporate social and environmental disclosure: An accountability vs. i...
Martins, Adelaide; Gomes, Delfina; Branco, Manuel CasteloInstitutional environment demands from organizations to be accountable for their social and environmental actions and to provide information allowing the assessment of their long-term prospects for profitability may lead organizations to adopt Impression Management (IM) tactics to manage perceptions. Consequently, organizations may provide accounts demonstrating that they are good corporate citizens and possess...
Managing corporate social and environmental disclosure: An accountability vs. i...
Martins, Adelaide; Gomes, Delfina; Branco, Manuel CasteloInstitutional environment demands from organizations to be accountable for their social and environmental actions and to provide information allowing the assessment of their long-term prospects for profitability may lead organizations to adopt Impression Management (IM) tactics to manage perceptions. Consequently, organizations may provide accounts demonstrating that they are good corporate citizens and possess...
Using the Balanced Scorecard for Strategic Communication and Performance Manage...
Oliveira, Cidália; Martins, Adelaide; Camilleri, Mark Anthony; Jayantilal, ShitalThere is a relationship between the organizations’ strategic objectives and their corporate communications. The latter is an important feature of organizational performance. Organizational leaders are continuously facing the challenge of communicating their strategic goals to their stakeholders. Very often, they are adopting performance management tools to meet this challenge. Consequently, this chapter explain...