O Balanced scorecard como instrumento integrador da gestão de risco

O Balanced Scorecard (BSC) e o Enterprise Risk Management (ERM – Gestão do Risco Empresarial) são conceitos úteis à gestão que pretende uma consciência sistematizada do negócio, atenta à incerteza e aos seus riscos. O BSC será uma forma de disciplinar a gestão da empresa para enfrentar a complexidade do mundo empresarial, podendo ser visto como um instrumento integrador da gestão de risco. Ao estudar, nomear e atualizar perspetivas fundamentais para análise da empresa e sua atividade, o BSC vai cingindo campos de atenção onde procurar fatores de risco ou oportunidade. Considerar o BSC a pensar na gestão de risco suscita dificuldades associadas à recolha de informação, ao seu tratamento e à construção de um mapa estratégico realista; contudo, julgamos o BSC como um bom caminho de aproximação a uma gestão de risco comprometida e realista

Fintech perception of cooperation or competition with banking

Over the past few years, significant industries have modified their operation mode in the markets due to the substantial emergence of information technologies. The changes occur in the interaction with customers, production processes, or implementing strategies. The banking sector is not an exception, and this study focuses on the digital transformations of banks. This paper aims to understand how financial organizations in Portugal are changing to remain competitive while implementing information technologies. The purpose is to study a fintech, that emerged due to the digital transformation of the bank sector, and to understand its relationship with traditional banks, whether it is of cooperation or competition. This case study follows a qualitative methodology based on a semi-structured interview with the CEO of the fintech company nBanks. The fintech companies and banks can collaborate and work together to develop the financial market in Portugal. The relationship between them can be of cooperation instead of competitiveness.info:eu-repo/semantics/publishedVersio

Assessment and students alignment: the case of a portuguese business simulation course

The 1st International Conference on Business Technology for a Sustainable Environmental System (BTSES-2020)In high education, assessment components are very important as condition the student’s success. Such components must involve several issues including soft and hard skills. The quality of education will depend on the alignment of such skill and their assimilation by students. We present a course taught in Portuguese, belonging to the graduation of Accounting and Administration, that covers several assessment tasks such as oral presentation, written exams, operationalization of tasks, assessment of physical dossiers, punctuality and attendance, ethical behaviour, and company management report. Data were collected in 2019 thought to triangulate methods, namely documental analyses, direct observation, and paper questionnaires. We aim to evaluate the degree of importance perceived by students for each evaluation component. We conclude that the students consider all of the components very important, attributing less importance to hard skills, namely the multidisciplinary contents evaluated thought written exams. This paper contributes to higher education studies by presenting the alignment of an assessment model and students.info:eu-repo/semantics/publishedVersio

Sustainability balanced scorecard for a brazilian agricultural and livestock company

The 1st International Conference on Business Technology for a Sustainable Environmental System (BTSES-2020)The agricultural sector in Brazil has a noticeable impact on its wealth and a significant effect on sustainability. This study presents the corporate sustainability management through the integration of social and environmental issues in the traditional Balanced Scorecard, that is, through a Sustainability Balanced Scorecard (SBSC). It establishes causal relationships between economic, social and environmental perspectives, and highlights its potential impacts. This study relays on the Brazilian company with the largest amount of agricultural land. This company acquires, develop, exploit and commercialize rural properties that are suitable for agriculture. The main purpose of this paper is to study the company and to propose an SBSC. We present a qualitative case study based on interviews and on documental analysis. We conclude that, through this framework, sustainability can be aligned with the strategic management of the company. The implementation of an SBSC provides organizational benefits and must take into consideration the peculiarities of each organization.info:eu-repo/semantics/publishedVersio

Reflexões sobre o ensino da contabilidade e a valorização do contabilista

O Enterprise Resource Planning (ERP) exemplifica uma abordagem sistemática e integrada de apoio à gestão já muito disseminada, em que procedimentos básicos e rotineiros de contabilidade passam a ser executados de forma automática, sem requerer um especialista contabilista. O estudante de contabilidade deve apurar o conhecimento e prática desta abordagem como importante valia no mercado de trabalho, um caminho de formação contínua e adaptada que o autonomize do mero cumprimento legal e burocrata das regras. Pelo que o ERP foi sendo incluído nos planos curriculares dos cursos em contabilidade. Este artigo, na linha introdutória do ERP no ensino da contabilidade, reflete sobre o potencial papel do contabilista face aos inevitáveis desenvolvimentos tecnológicos e seus efeitos no ensino. Aborda-se a questão acerca de como evoluir num ensino que assuma as novas tecnologias na valorização do contabilista, preparando-o para a execução de novas tarefas no âmbito da gestão ou auditoria. Se a importância da contabilidade não é questionável, o seu ensino tem que ser reformulado, adaptando os correntes planos curriculares por forma a defender e valorizar a presença do contabilista nas organizaçõesinfo:eu-repo/semantics/publishedVersio

The balanced scorecard operating as a risk management tool

Balanced Scorecard (BSC) and Enterprise Risk Management (ERM) are useful concepts to the management that pursues methodical business awareness and pays attention to uncertainty and its risks. Very little research has examined the BSC usefulness as an ERM framework. This paper aims to contribute to the debate related to risk management concepts that may be found in the BSC method. Classifying different areas of uncertainty and establishing a hierarchy of risks, the Balanced Scorecard identifies the most important aspects for management concern. It is recognized that BSC’s risk management thinking involves some operational difficulties (mainly linked to information collecting, processing and analysis) that make construction of realistic strategic maps a hard process. However, research literature supports our main assumption that the BSC is a good path of approaching a committed and realistic risk management. The paper is considered an innovative framework to understand and design research on BSCinfo:eu-repo/semantics/publishedVersio

Executive balanced scorecard na empresa Mário de Almeida Coutinho & Filhos, Lda

[...] Num ambiente de incerteza, a aptidão de uma empresa para se adaptar e reinventar é crucial à sua sobrevivência. O BSC representa uma cultura ajustada às reconhecidas necessidades de aprendizagem, flexibilidade e adaptação das empresas - tema que me tem interessado. Em Portugal ainda escasseiam empresas com esta ferramenta de gestão, pelo que, numa fase de depressão económica em que as opções estratégicas devem ser questionadas e quando valorizamos a velocidade de aprendizagem e adaptação, importa divulgar as potencialidades do BSC e o seu possível impacto em termos organizacionais.[...] Dividida a apresentação em 6 secções, depois desta introdução, começo com um capítulo sobre a contabilidade de gestão e sua evolução até surgir o BSC (II secção); a seguir, trato do conceito central ao trabalho contratado – o Balanced Scorecard (III secção). Neste ponto apresento a teoria do BSC, identifico as suas regras e fases do processo da sua conceção e implementação, concluindo com uma síntese das suas vantagens e dificuldades. Julguei pertinente introduzir (na secção IV) uma breve caracterização da empresa na altura do trabalho e também esclarecer sobre os responsáveis pela condução do trabalho. Descrevo as fases de realização do processo de conceção e implementação do BSC na V secção: sensibilização; clarificação da missão e visão; identificação das perspetivas de análise; identificação dos indicadores; elaboração do mapa estratégico; definição das metas e objetivos; descrição de iniciativas e planos de ação; processo de controlo e avaliação; portal BSC. Concluo (VI secção) com algumas notas pessoais sobre a execução do trabalho e suas consequências.N/

Reasons for Bureaucracy in the Management of Portuguese Public Enterprise Hospitals – An Institutional Logics Perspective

There is widespread perception that bureaucracy is omnipresent in Portuguese health care management. This is despite bureaucracy being heavily deprecated. This paper addresses this dissonance by studying the Portuguese Public Enterprise Entity Hospitals context. It seeks to understand how a bureaucratic approach prevails. The study is based on document analysis and extends the Institutional Logics Perspective to the health care context. Three institutional logics were observed: State, community, and profession. The need to resolve conflicts between the different logics induces a neo-bureaucratic approach to management. This paper contributes by identifying the institutional drivers of bureaucratic logic in health care settings

Accounting Standardization in the Municipality of Elvas: stages and challenges

The biggest change of paradigm in the accounting system of the Portuguese public sector, take place in 1997 with the public sector reform, which materialized through the Public Official Accounting Plan. However, despite the important role played by this accounting standard, it could not keep up with international standards or the evolution of accounting in the private sector. These facts along with the multiplicity of accounting systems in the public sector and the strong need for international accounting harmonization, led, in 2015, to the approval of the Public Sector Accounting Standardization System. Thus, the emergence of new challenges in public management was the lever for the most recent reform of public accounting in Portugal operationalized by the Public Sector Accounting Standardization System and the Budgetary Framework Law. This applies to all central, regional, and local government institutions. Among local government institutions, municipalities are the most representative. Their transition from the Official Accounting Plan for Local Authorities to Public Sector Accounting Standardization System was expected to be a long and complex process mainly due to obstacles such as the adaptation of computer systems and the high number of procedures needed. Thus, this study analyzes the conceptual basis and describes the transition stages from the Official Accounting Plan for Local Authorities to Public Sector Accounting Standardization System in a Portuguese municipality. This work follows a qualitative methodology. The case study identified three critical factors for the successful implementation of the Public Sector Accounting Standardization System: human resources with experience and adequate training, adequate information systems, and institutional support from official public entities. This paper contributes to a proper application of the system through theoretical and practical explanation of the processes, at the accounting and technologies levels. By highlighting crucial points in a process of change, this paper also contributes to the success of changing processes in the public sector.info:eu-repo/semantics/publishedVersio

How deep is your emotion? Emojis facial expressions on the emotional processing of text messages

Despite emojis are already an integral part of human communication, little is known about how their use may affect the emotional processing of the text messages sent in platforms such as WhatsApp or Twitter. Here, we aimed to analyze how the brief presentation (34 ms) of emojis congruent with the emotional content of sentences designed to represent the five basic emotions, and neutral situations, relative to their verbal equivalents or the absence of any stimulus as control, affects the processing of the emotional content of these sentences using an affective appraisal task combined with the masked priming paradigm. Results showed that, although the use of emojis did not appear to affect the level of arousal elicited by the sentences, they did impact the speed with which these responses were made, though only in sentences associated with the emotions of sadness and disgust. Specifically, in these sentences, the prior presentation of the emoji produced longer responses when compared to the control stimulus. These results suggest that the use of emojis does not seem to offer advantages in the emotional processing of written messages, at least at early stages of processing.Este estudo foi conduzido na unidade de investigação CIPsi, Universidade do Minho (UIDB/01662/2020) no âmbito do Programa Minho "Prémio UMinho de Iniciação na Investigação Científica' 2020 (Despacho RT-13/2020)