Management control systems : a case study on a portuguese law firm

The present study was carried out as part of the curricular internship in the management control department in a law firm in Portugal, between September 2021 and February 2022. This study aims to analyse which management control tools are most used in the legal practice in Portugal. The legal industry in Portugal is very institutionalised and has undergone little external change, limiting the space for innovation. However, this panorama has experienced some changes (S. S. Samuelson, 1989). Through a qualitative case study of the legal industry in Portugal, this paper shows how management control systems have been adapted, through digital tools and artificial intelligence, putting the dominant logic under threat. Through a questionnaire conducted by the ROOX company that characterises the legal industry in Portugal, it is possible to conclude that law firms do not use the potential of Business Process Management and Business Intelligence in their management performance, although there is an awareness for their use. This work contrasts the conservative vision of law firms with innovative practices that the firm under study has been adapting. Consequently, this work contributes to our understanding of digital innovation and digital transformation within highly institutional industries, as well as the interaction between the enterprise resource planning system and the management control system leading to an improvement in firm performance.O presente estudo foi realizado no âmbito do estágio curricular no departamento de controlo de gestão numa empresa de advocacia em Portugal, entre setembro de 2021 a fevereiro de 2022. Este estudo visa analisar quais as ferramentas de controlo de gestão mais utilizadas na advocacia em Portugal. A indústria jurídica em Portugal está muito institucionalizada e tem sofrido poucas mudanças externas, limitando o espaço para inovação. Contudo, este panorama tem experienciado algumas alterações (S. S. Samuelson, 1989). Através de um estudo de caso qualitativo da indústria jurídica em Portugal, este trabalho apresenta como os sistemas de controlo de gestão têm sido adaptados, através de ferramentas digitais e de inteligência artificial, colocando a lógica dominante sob ameaça. Através de um questionário realizado pela empresa ROOX que caracteriza a indústria jurídica em Portugal, é possível concluir que os escritórios não usam o potencial do BPM e BI na sua performance de gestão, embora haja uma consciencialização para a sua utilização. Este trabalho contrasta a visão conservadora dos escritórios de advocacia com práticas inovadoras que a empresa em estudo tem vindo a adaptar. Consequentemente, este trabalho contribui para a nossa compreensão da inovação digital e da transformação digital no seio de indústrias altamente institucionais, bem como a interação entre o sistema de planeamento de recursos empresariais e o sistema de controlo de gestão, levando a uma melhoria do desempenho da empresa

Effects of pre-operative isolation on postoperative pulmonary complications after elective surgery: an international prospective cohort study an international prospective cohort study

We aimed to determine the impact of pre-operative isolation on postoperative pulmonary complications after elective surgery during the global SARS-CoV-2 pandemic. We performed an international prospective cohort study including patients undergoing elective surgery in October 2020. Isolation was defined as the period before surgery during which patients did not leave their house or receive visitors from outside their household. The primary outcome was postoperative pulmonary complications, adjusted in multivariable models for measured confounders. Pre-defined sub-group analyses were performed for the primary outcome. A total of 96,454 patients from 114 countries were included and overall, 26,948 (27.9%) patients isolated before surgery. Postoperative pulmonary complications were recorded in 1947 (2.0%) patients of which 227 (11.7%) were associated with SARS-CoV-2 infection. Patients who isolated pre-operatively were older, had more respiratory comorbidities and were more commonly from areas of high SARS-CoV-2 incidence and high-income countries. Although the overall rates of postoperative pulmonary complications were similar in those that isolated and those that did not (2.1% vs 2.0%, respectively), isolation was associated with higher rates of postoperative pulmonary complications after adjustment (adjusted OR 1.20, 95%CI 1.05–1.36, p = 0.005). Sensitivity analyses revealed no further differences when patients were categorised by: pre-operative testing; use of COVID-19-free pathways; or community SARS-CoV-2 prevalence. The rate of postoperative pulmonary complications increased with periods of isolation longer than 3 days, with an OR (95%CI) at 4–7 days or ≥ 8 days of 1.25 (1.04–1.48), p = 0.015 and 1.31 (1.11–1.55), p = 0.001, respectively. Isolation before elective surgery might be associated with a small but clinically important increased risk of postoperative pulmonary complications. Longer periods of isolation showed no reduction in the risk of postoperative pulmonary complications. These findings have significant implications for global provision of elective surgical care. We aimed to determine the impact of pre-operative isolation on postoperative pulmonary complications after elective surgery during the global SARS-CoV-2 pandemic. We performed an international prospective cohort study including patients undergoing elective surgery in October 2020. Isolation was defined as the period before surgery during which patients did not leave their house or receive visitors from outside their household. The primary outcome was postoperative pulmonary complications, adjusted in multivariable models for measured confounders. Pre-defined sub-group analyses were performed for the primary outcome. A total of 96,454 patients from 114 countries were included and overall, 26,948 (27.9%) patients isolated before surgery. Postoperative pulmonary complications were recorded in 1947 (2.0%) patients of which 227 (11.7%) were associated with SARS-CoV-2 infection. Patients who isolated pre-operatively were older, had more respiratory comorbidities and were more commonly from areas of high SARS-CoV-2 incidence and high-income countries. Although the overall rates of postoperative pulmonary complications were similar in those that isolated and those that did not (2.1% vs 2.0%, respectively), isolation was associated with higher rates of postoperative pulmonary complications after adjustment (adjusted OR 1.20, 95%CI 1.05–1.36, p = 0.005). Sensitivity analyses revealed no further differences when patients were categorised by: pre-operative testing; use of COVID-19-free pathways; or community SARS-CoV-2 prevalence. The rate of postoperative pulmonary complications increased with periods of isolation longer than 3 days, with an OR (95%CI) at 4–7 days or ≥ 8 days of 1.25 (1.04–1.48), p = 0.015 and 1.31 (1.11–1.55), p = 0.001, respectively. Isolation before elective surgery might be associated with a small but clinically important increased risk of postoperative pulmonary complications. Longer periods of isolation showed no reduction in the risk of postoperative pulmonary complications. These findings have significant implications for global provision of elective surgical care