A PERSPECTIVE ON THE EFFECTS OF THE USE OF QUALITY COST INFORMATION ON QUALITY-RELATED LEARNING

The main purpose of this paper is to analyze the effects on quality-related learning resulting from the use of the quality cost information (QCI). More specifically, we intend to analyze to what extent the diagnostic and interactive uses of QCI contribute to the development of quality-related learning. A conceptual model was developed and tested using structural equation modelling. To this end, a questionnaire survey was conducted in Portuguese companies with the ISO 9000 certification. The results of the estimation process shed light on the causal links between the variables, showing that the interactive use of QCI has a positive effect on quality-related learning. Inversely, the diagnostic use hasn’t a direct positive impact on qualityrelated learning. However, the diagnostic use of QCI has an indirect positive impact on learning through the positive effect it on interactive use

Sistemas de Contabilidade de Gestão Tradicionais e Contemporâneos, Capital Intelectual e Performance

The main purpose of the present paper is to identify and analyze the relationship between traditional and contemporary management accounting systems (MAS), intellectual capital and performance. Based on a previous model developed and tested or the relationship between management accounting systems, intellectual capital and performance, the aim now is to evaluate the same set of relations, but considering the breakdown between traditional and contemporary management accounting systems, a classificatory scheme for MAS widely spread in literature. That fact leaded to the possibility of different configurations of MAS may have different effects in terms of developing each intellectual capital dimensions and, at some extent, the intellectual capital as a whole. Therefore, it was interesting to examine how the results are reconciled with those obtained for the reference model. It was also interesting to examine the possible changing effects on performance. These relationships were consolidated into two models and empirically tested with data from 281 Portuguese firms using the structural equation modeling technique. Results showed a positive and significant causal link between traditional management accounting systems and human capital, as well as a positive and significant causal link between contemporary MAS and structural capital. In both cases, results showed a positive and significant direct effect of structural capital on performance. Finally, the inner circular model for IC dimensions showed positive and significant direct effects between human capital, structural capital and relational capital, thus resulting also important to analyze the arising indirect effects. Overall, the results confirmed the initial proposition that the different configurations of MAS are capable of providing different impacts in terms of developing the intellectual capital and contribute to the literature on the role of management accounting systems in supporting the intellectual development

About the relations between Management Accounting Systems, Intellectual Capital and Performance

The present study is focused on the contribution of management accounting systems (MAS) in the development of intellectual capital (IC). Based on empirical evidence that supports the proposition that the value creation process is strongly associated to the level of IC, the study also examines the mediating effect of MAS on performance through their positive direct effect on IC. These relationships were consolidated into a model and empirically tested with data from 281 Portuguese firms using the Structural Equation Modeling (SEM). The findings show that six out of nine hypothesized relationships were supported by data with positive and significant causal links between MAS and the human and structural dimensions of IC. Results confirmed the conceptual validity of the circular model for the interactions among the three IC dimensions. Results also showed a positive and significant direct effect of structural capital on performance. Overall, the results confirmed the validity of the proposed model and contributed to the literature on the role of MAS in supporting the development of the I

OS SISTEMAS DE CONTABILIDADE E CONTROLO DE GESTÃO E A FORMAÇÃO DO CAPITAL FINANCEIRO E DO CAPITAL SOCIAL NAS ORGANIZAÇÕES SEM FINS LUCRATIVOS: O CASO DA OIKOS

Nos últimos anos tem existido uma preocupação dos Estados, através de novas políticas governamentais, para dotar as organizações sem fins lucrativos de instrumentos e meios que confiram maior transparência e credibilidade à gestão. Os sistemas de contabilidade e controlo de gestão (SCCG) constituem um desses meios, que em muitos casos substituíram os processos informais de gestão e em algumas situações complementaram a sua ação. O trabalho desenvolvido centra-se na análise da importância das informações produzidas pelos SCCG e pelas consequências da implementação dos sistemas de controlo de gestão nas diversas etapas de gestão da organização sem fins lucrativos OIKOS. Analisa-se a importância da informação e da aplicação dos SCCG na criação de capital financeiro e do capital social, através da análise das funções planeamento e eficácia operacional. O enquadramento do modelo faz-se através do sistema de alavancas de Simons, representativo do equilíbrio entre aplicação de controlos e sistemas de crenças e limites. A investigação envolveu a realização de um estudo de caso. A informação foi recolhida através de entrevistas semi-estruturadas, com análise de conteúdo. Os resultados mostram que a informação dos SCCG para captação de capital financeiro e criação de capital social é muito valorizada e de utilização muito frequente pelos públicos internos da OIKOS. Existe a perceção que são financiadores externos e internos os principais criadores de capital financeiro e que é a qualidade dos vínculos relacionais internos à própria OIKOS que mais cria capital socia

Influência dos sistemas de contabilidade e controlo de gestão na formação do capital financeiro e do capital social das ONG(D)s: o caso da OIKOS

Nos últimos anos tem existido uma preocupação dos Estados, através de novas políticas governamentais, para dotar as OSFL de instrumentos e meios que confiram maior transparência e credibilidade à gestão. Os sistemas de contabilidade e controlo de gestão (SCCG) constituem um desses meios, que em muitos casos substituíram os processos informais de gestão e em algumas situações complementaram a sua ação. A importância da utilização dos SCCG é o objetivo central da presente pesquisa. O trabalho desenvolvido centra-se nessa relação, através da análise da importância (perceção) das informações produzidas pelos SCCG e pelas consequências da implementação dos sistemas de controlo de gestão nas diversas etapas de gestão da OIKOS. Pretende-se analisar a importância da informação e aplicação dos SCCG na criação de capital financeiro e capital social, através da análise das funções planeamento e eficácia operacional. O enquadramento do modelo faz-se através do sistema de alavancas de Simons, representativo do equilibrio entre aplicação de controlos e sistemas de crenças e limites. A investigação envolveu a realização de um estudo de caso. A informação foi recolhida através de entrevistas semi-estruturadas, com análise de conteúdo, e através de um questionário. Os resultados mostram que a informação dos SCCG para captação de capital financeiro e criação de capital social é muito valorizada / ou de utilização muito frequente pelos públicos internos da OIKOS. Existe a perceção que são financiadores externos e internos os principais criadores de capital financeiro e que é a qualidade dos vinculos relacionais internos à própria OIKOS quem mais cria capital social

Knowledge management and intellectual capital in networks of small- and medium-sized enterprises

Purpose – The purpose of this paper is to propose a theoretical-conceptual model supporting the analysis of the effects of small- and medium-sized enterprises (SMEs) networks on knowledge management (KM) and intellectual capital (IC). Design/methodology/approach – The paper reviews literature on KM, IC and networks theories. The role of SMEs networks on KM and IC was discussed, analysing previous studies that supported the proposition of the model in question. In such model SMEs networks are seen as knowledge networks which are analysed in terms of the network formation process, the context, the strategy, the organisational culture and the stimuli for the sharing of knowledge. KM is observed in terms of knowledge creation, systematisation and sharing. Finally, IC encompasses human capital, structural capital and relational capital. It is noteworthy that KM and IC were considered deeply and closely related. Findings – The conclusions obtained help to fill an important gap in the management, accounting, KM and IC literature, showing that the processes of creating, acquiring, maintaining, systematising and sharing information and knowledge and IC generation in SMEs networks can be influenced by the network formation process, by the organisational context, as well as by the strategy, organisational culture and stimuli to sharing knowledge. Research limitations/implications – The paper provides a theoretical contribution by increasing understanding of the effect of SMEs networks on KM and IC practices – an understanding still at the early stages in the literature. Moreover, the originality of the model proposed extends the relevance of this research, as the literature does not contain a sufficiently established and tested approach that simultaneously provides a clear view of the relations between SMEs, networks, KM and IC, highlighting how SMEs can use networks as a strategy to achieve a more effective management of the knowledge assets forming IC. So, the paper offers several avenues for future research. Practical implications – Based on previous empirical research, it was perceived that the original model presented in this paper is consistent, collaborating to improve management practice, providing a competitive benchmarking process. This can allow analysts, managers and other decision makers, by using SMEs networks to improve organisational performance, innovation, sustainability, competitiveness and value. Originality/value – The paper presents an innovative theoretical-conceptual model focussed on the role of SMEs networks on KM and IC, indicating a strong link between the former and the latter in such enterprises in terms of performance, innovation, sustainability, competitiveness and value, an issue whose understanding, although quite relevant, is still incipient in the literature

The Role of Business Ethics on Corporate Governance and International Internal Control Frameworks

This paper reports on an analysis of how business ethics is approached within internal control (IC) frameworks provided by the most relevant bodies issuing guidance in this area. The comparative content analysis of the international frameworks shows that only three of them (i.e. COCO, ERM COSO, and King Report) are in fact conceptually concerned with business ethics. It was observed that ERM COSO is the most effective framework to address ethical issues according to the analyzed perspective. The results point out that an adequate structure of IC can contribute to achieving significant levels of corporate governance (CG), and delivering on improved managerial and operational efficiency and effectiveness

ISO 9001 Quality Management Systems: Critical Analysis of Literature Review

Purpose and Methodology/Approach: This paper follows a previous one focused on a bibliographic review of motivations, benefits and difficulties in implementing quality management systems (QMS) based on ISO 9001 standard (Saraiva et al, 2017). Controversial, conflicting and even contradictory, and/or non-consensual findings in same or different countries have suggested other dimensions were lacking. So, a further and critical analysis was deepened in order to identify possible flaws in dimensions of analysis and in methodological issues, which is the scope of this paper. Findings: Many research works were based on perceptions/opinions (eg. motivations, benefits, difficulties) and tangible results were missing, being conclusions built only on qualitative data. Quantitative data were not used to objectivize and validated qualitative findings. Physical or economic indicators rarely were presented. Researchers may not have asked for quantitative data or even ignore these aspects of organizational reality, or the organizations also do not have this type of data. It is hard to corroborate statements (from company’s managers) or findings (from researchers) without other objective evidences (examples are: motivations influence the QMS performance; cost reduction is a benefit; the biggest difficulties in implementation/certification of QMS are the excessive and complex (bureaucratic) documentation, the weak commitment to quality by management and staff, the high cost/scarce resources and the time spent with the additional tasks for the implementation process; organizations operating an ISO 9001 QMS show a better performance). Another matters such as the relative size of the certification phenomenon in each country or region and their economic and social development were generally unknown or were not taken into account. These contextual factors can distort findings. The scientific affiliation of researchers (eg. Industrial engineering, Management, Sociology, Organizational psychology) may also have implications for the research perspective and aspects that are privileged in analysis and conclusions. Research Limitation/implication: Additionally, other methodological issues can also be related to data collection instruments (eg. questionnaires to collect perceptions/opinions) are not the most appropriate for achieving some desired information or data processing does not validate conclusions. Thus, we will take into account in our future research these limitations we have identified in this one and strongly recommend to other researchers our conclusions. Originality/Value of paper:These reflections and findings suggest further and deeper work for research in QMS and other related topics, looking for those dimensions already identified as missing, and/or considering more dimensions, bearing in mind concerns that quality movement is losing popularity, because it does not appear to managers consistently with quantitative data proving contributions of quality to increase productivity and competitiveness. Finally, we raise methodological questions about research on these topics, and other dimensions of analysis are recommended

A relevância do sistema de gestão da qualidade e o papel da contabilidade nas pequenas e médias empresas portuguesas

O presente trabalho de investigação trata de dois aspetos da maior importância para a gestão eficiente das organizações: qualidade e contabilidade. Perante a crescente escassez de recursos e o aumento da concorrência à escala global, as pequenas e médias empresas (PME), representando mais de 99% das empresas portuguesas, têm que ser cada vez mais eficientes, medindo e aperfeiçoando o seu desempenho, sob pena de deixarem de ser competitivas. Nas organizações, um sistema de gestão da qualidade (SGQ) orientado para a melhoria contínua dos processos e um sistema de contabilidade que, além de garantir o cumprimento das exigências legais, tenha aptidão para gerar informação relevante e oportuna para apoiar a gestão pela qualidade e o processo de decisão, podem fazer a diferença entre a descontinuação e o progresso das PME. Neste contexto, esta investigação tem como objetivo estudar o posicionamento das PME relativamente ao SGQ e investigar a utilização que fazem da contabilidade. Os dados, tratados com recurso a técnicas de estatística descritiva, foram recolhidos através de um inquérito por questionário, enviado a mil PME. Os resultados evidenciam que, apesar dos participantes reconhecerem a importância da gestão da qualidade e do papel da contabilidade na administração das suas empresas, na prática, ainda as usam de forma muito deficiente

Entrepreneurial Intentions and Activities of Students at Portuguese Universities - 2018

Nowadays, there is great interest in the subject of entrepreneurship, considering the impact it has on the economy, and so on everyone’s life. Consequently, it is an important topic for everyone: politicians, governments, labour unions, investors, employers, academics, students and citizens. This report, which is based on the data collected through the international project Global University Entrepreneurial Spirit Students' Survey (GUESSS), gives insights into the entrepreneurial intentions and activities among the 4178 participants in the GUESSS 2018 survey, from a total of 25 Portuguese higher education institutions (see the appendix for the list of the Portuguese participant institutions). In 2018, the Portuguese participation in the GUESSS project was coordinated by a team of professors from the Management Department of the School of Social Sciences, University of Évora, namely Rui Quaresma (coordinator), Jorge Casas Novas and Rui Fragoso, also researchers from Centre for Advanced Studies in Management and Economics (CEFAGE-UE). The GUESSS project was founded in 2003 at the University of St. Gallen, Switzerland, and is presently organized and managed through a cooperation between that university and the University of Bern, also in Switzerland. Currently, is one of the largest entrepreneurship research projects in the world, and the eight editions that have already taken place (2003, 2004, 2006, 2008, 2011, 2013/2014, 2016, and 2018) generated data that have been used by various researchers involved in the data collection process for publications in top journals such as the Journal of Business Venturing or Entrepreneurship Theory & Practice. We hope that the data presented and analysed in the following pages may be useful