Managing social and environmental accountability: an impression management perspective

Purpose – Corporate social behavior has become an important feature of business society. Organizations face the challenge to meet stakeholders’ expectations, but also to report information on social and environmental issues. Drawing on accounting literature this study proposes a conceptual framework linking organizational impression management and social accountability. Theoretical framework – This study is supported by literature on organizational legitimacy, impression management, and corporate social reporting to propose a theoretical framework to help understanding how organizations manage corporate social accountability in a context of institutional complexity. Design/methodology/approach –This theoretical essay is drawn on recent accounting literature. Findings – Corporate social reporting seems more reflective of impression management rather than of the release of functional accountability. Such practices appear to be motived by the quest of social legitimacy and the improvement of organizational image and the desire to obfuscate a negative performance. Research, Practical & Social implications – These findings are of societal and ethical concern as impression management behavior may undermine the transparency of social and environmental reporting. Originality/value – The conceptual framework proposed is useful for future studies aiming at understanding how organizations use impression management on their corporate social reporting in the accountability process. In this vein, we bridge the gap between organizational legitimacy, impression management, and social accountability.(undefined

La calidad de vida de los menores en acogimiento residencial en Portugal: un estudio exploratorio

La calidad de vida en la infancia es una temática relativamente reciente en el dominio de la psicología. La calidad de vida de los niños en desamparo, en sus dimensiones psicológica, social, ambiental e física, asume un relieve particular, siendo un imperativo ético e profesional conocer como el sistema y, en el caso concreto del acogimiento residencial, estos contextos promueven las condiciones implicadas en la calidad de vida, a partir de la perspectiva de los cuidadores y de los niños/jóvenes. Así, en el ámbito de esta pesquisa 52 niños/jóvenes acogidos en los centros residenciales de un distrito portugués, por un periodo superior a 6 meses, así como sus cuidadores completaran el Kidscreen 52. Los resultados obtenidos sugieren diferencias significativas en la percepción de la calidad de vida de estos menores, comparada con la percepción de los niños/jóvenes de la populación portuguesa, específicamente a nivel de la salud, actividad física, sentimientos, estado general de humor, autopercepción, familia y ambiente familiar, de las cuestiones económicas y de la provocación. De notar que la percepción que los niños/jóvenes tienen de su calidad de vida revela elevados niveles de concordancia con la de sus cuidadores

Work environment and quality of nursing care in primary health care: a scoping review

Abstract in proceedings of the Fourth International Congress of CiiEM: Health, Well-Being and Ageing in the 21st Century, held at Egas Moniz’ University Campus in Monte de Caparica, Almada, from 3–5 June 2019.This is an Open Access article distributed under the terms of the Creative Commons Attribution License (http://creativecommons.org/licenses/by/4.0/), which permits unrestricted use, distribution, and reproduction in any medium, provided the original work is properly cited.info:eu-repo/semantics/publishedVersio

Portuguese Experience With IFRS Adoption As Perceived By Auditors

Purpose: Drawing on the experience of adoption of a model based on the International Financial Reporting Standards (IFRS) by Portuguese non-financial unlisted companies in 2010, called Sistema de Normalização Contabilística (SNC), this paper explores auditors’ perceptions regarding dimensions of relevance and suitability of the new accounting model to the Portuguese setting, major problems encountered, and the main engendered benefits. Methodology: An interpretative approach based on qualitative research methods was adopted, in which sixteen interviews with statutory auditors were conducted from a vantage point in 2017, seven years after the formal implementation of the IFRS-based model. Findings: Evidence suggests enduring problems but mostly a significant level of legitimation and institutionalization of the IFRS-based model: (i) the perceived motivations for SNC adoption are a good fit with the theoretically acknowledged motivations underlying accounting convergence; (ii) the principle-based standards and the fair value were largely perceived favorably; and (iii) the IFRS-based model brought about a number of benefits as expected ex ante. Implications: Findings shed light on the potential of the IFRS model to conform to countries whose accounting systems are remarkably disparate – as it was in Portugal – and offer an agenda for regulators and local and international policymakers. Originality and value: This study contributes to the accounting literature on IFRS adoption by providing empirical evidence from a European country that posited an a priori adverse context.info:eu-repo/semantics/publishedVersio

Managing corporate social and environmental disclosure: An accountability vs. impression management framework

Institutional 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 the intangible assets required for future good financial performance. Although organizations have increased their corporate social reporting, the quality and reliability of those reports have been questioned. The literature suggests that these disclosures tend to be selective and biased, and do not enhance corporate accountability. This study proposes a formal conceptual framework linking IM, social and environmental accountability, financial performance, and organizational legitimacy. The arguments in this study are of economic, societal, and ethical concern, as IM behaviors may undermine the transparency of social and environmental reporting, and the decoupling between the economic and social image offered by companies through reporting and the reality. These insights also point at the complexities for organizations in dealing with accountability to all stakeholders. The conceptual framework proposed is useful for future studies aiming at understanding how organizations use IM in their corporate social reporting in the accountability process.Delfina Gomes has conducted the study at Research Center in Political Science (UIDB/CPO/00758/2020), University of Minho/University of Évora and supported by the Portuguese Foundation for Science and Technology and the Portuguese Ministry of Education and Science through national funds. This research was also supported by the Portuguese Foundation for Science and Technology, under the project grant UIDB/05105/2020

Fatores de influência na qualidade de vida dos profissionais de saúde: uma discussão sobre a qualidade de vida no trabalho

Introduction: Quality of Life at Work (QWL) has become an increasingly relevant issue on the agenda of public policy managers, since the planning, development, monitoring and evaluation of policies depend on the efficient use of available resources. Therefore, this research proposed to evaluate studies on Quality of Life at Work in health professionals and to identify which factors most influence the quality of life of these workers. Method: through the analysis of scientific papers published between the years 2017 and 2021, whose guiding question used was: What are the factors of influence on the Quality of Work Life of health professionals. The Scielo (Scientific Electronic Library Online) database was used, in which 81 studies were identified, 18 of which were selected for analysis. Results: in the 18 articles analyzed, 8 factors were identified as influencing Quality of Work Life, which had a total of 40 citations. These factors were: work-related illness; physical environment; organizational environment; external factors related to the user's social vulnerability situation; life habits; work hours; compensation; and satisfaction with the work performed. Conclusion: this study demonstrated that QWL depends on multiple factors, whether intrinsic to the individual and the organization to which he is integrated or extrinsic in relation to his social and extra-organizational context, highlighting the need for periodic studies on the subject in order to subsidize public and private managers in the implementation of the most appropriate measures to reduce the level of dissatisfaction of health professionals with their work.ntrodução: a Qualidade de Vida no Trabalho (QVT) vem se tornando um tema cada vez mais relevante na agenda dos gestores de políticas públicas, uma vez que o planejamento, elaboração, monitoramento e avaliação das políticas dependem do uso eficiente dos recursos disponíveis. Portanto, esta pesquisa propôs-se a avaliar estudos realizados sobre a Qualidade de Vida no Trabalho em profissionais da saúde e identificar quais os fatores mais influenciam na Qualidade de Vida (QV) desses trabalhadores. Método: por meio da análise de trabalhos científicos publicados entre os anos de 2017 a 2021, cuja pergunta norteadora utilizada foi: Quais os fatores de influência na Qualidade de Vida no Trabalho dos profissionais da saúde. Utilizou-se a base de dados Scielo (Scientific Electronic Library Online), na qual foram identificados 81 estudos, dos quais selecionaram-se 18 para análise. Resultados: nos 18 artigos analisados, foram identificados 8 fatores de influência na Qualidade de Vida no Trabalho, que tiveram 40 citações no total, são eles: adoecimento no trabalho; ambiente físico; ambiente organizacional; fatores externos relacionados à situação de vulnerabilidade social do usuário; hábitos de vida; jornada de trabalho; remuneração; satisfação com o trabalho executado. Conclusão: demonstrou-se com este estudo, que a QVT depende de múltiplos fatores, sejam eles intrínsecos ao indivíduo e à organização ao qual ele está inserido ou extrínsecos em relação ao seu contexto social e extraorganizacional, evidenciando a necessidade da realização de estudos periódicos acerca do tema, a fim de subsidiar gestores públicos e privados na implementação das medidas mais adequadas para redução do nível de insatisfação do profissional da área da saúde com o seu trabalho

Estudo da influência de parâmetros ambientais (Fe e N) na produtividade lipídica da microalga Chlamydomonas sp.

Mestrado em Engenharia Química - Ramo Tecnologias de Protecção AmbientalO trabalho desenvolvido no âmbito desta dissertação teve como objetivo o estudo da influência dos parâmetros ambientais, azoto e ferro, na produtividade lipídica da microalga Chlamydomonas sp. tendo em vista a sua utilização como matéria-prima para produção de biodiesel. Deste modo, realizaram-se ensaios tendo em vista a otimização das condições de produção das microalgas com vista à obtenção de elevadas taxas de crescimento de biomassa e/ou de elevados teores lipídicos, bem como testes com vista à extração do óleo da biomassa microalgal e à transformação do óleo extraído em biodiesel. A influência do aumento da concentração de azoto (N) e ferro (Fe) nas culturas foi estudada variando a concentração de N, sob a forma de nitrato, em 5 e 10 vezes e, a concentração de Fe em 3, 5 e 10 vezes. O suplemento de Fe no meio de cultura potenciou o crescimento da Chlamydomonas sp., cerca de 1,5 vezes relativamente ao meio padrão, verificando-se os melhores resultados para o ensaio em meio padrão com adição de 5x Fe, a que correspondeu uma produtividade média e máxima de 14,82 ± 0,52 e 33,11 ± 1,55 mg/L.dia, respetivamente. O teor lipídico das células de Chlamydomonas sp. foi avaliado através da extração dos lípidos totais da biomassa das diferentes culturas, colhida no final do período de cultivo. As microalgas cultivadas nos ensaios em meio padrão com adição de ferro registaram teores lipídicos mais elevados, 24,52 ± 2,99%, 20,91 ± 5,01% e 21,33 ± 3,60%, respectivamente para os ensaios em meio padrão com adição de 3x Fe, 5x Fe e 10x Fe. Os melhores valores de produtividade lipídica máxima também se verificaram nestas condições, sendo de 6,70 ± 1,63, 6,91 ± 1,67 e 6,83 ± 2,39 mg/L.dia, respetivamente para os ensaios em meio padrão com adição de 3x Fe, 5x Fe e 10x Fe. As melhores condições para o cultivo desta microalga tendo em vista a produção de lípidos correspondem a um aumento da concentração de ferro em 5 vezes relativamente ao meio de cultura padrão. Foi realizada a esterificação dos lípidos extraídos da biomassa microalgal tendo em vista a obtenção do biodiesel. A análise dos ésteres metílicos de ácidos gordos do biodiesel produzido a partir do óleo da Chlamydomonas sp., por cromatografia gasosa, revelou a predominância dos ésteres C16:0 (palmitato) e C18:1 (oleato) considerados ideais para a produção de biodiesel de alta qualidade, estando também presentes os ésteres C14:0 (miristato) e C18:0 (estearato).The work developed within the context of this dissertation aimed to study the influence of environmental parameters, nitrogen and iron, on the lipid productivity of the microalgae Chlamydomonas sp. in order to be used as raw material for biodiesel production. Therefore, different tests were run aiming the optimization of growth conditions in order to reach high biomass growth rates and/or lipid content. Also tests were conducted aiming oil extraction from microalgae biomass and oil conversion into biodiesel. The influence of increasing nitrogen (N) and iron (Fe) concentrations in the cultures was studied by varying the N concentration, in the form of nitrate, 5 and 10 times and, Fe concentration by 3, 5 and 10 times. Fe supplementation in culture medium enhanced the Chlamydomonas sp. growth, approximately 1,5 times comparing to standard cultivation conditions (Bold Basal Medium with 3-fold Nitrogen) and, the best results were found on standard medium with 5 times Fe addition, obtaining an average and maximum productivity of 14,82 ± 0,52 e 33,11 ± 1,55 mg/L.day, respectively. The lipid content of Chlamydomonas sp. cells was evaluated by total lipid biomass extraction from different cultures, harvested at the end of the cultivation period. Tests using standard medium with Fe addition conducted to higher lipid content of, 24,52 ± 2,99%, 20,91 ± 5,01% and 21,33 ± 3,60%, respectively for tests using standard medium with 3, 5 and 10 times Fe addition. The best values of maximum lipid productivity were also found in these conditions, 6,70 ± 1,63, 6,91 ± 1,67 e 6,83 ± 2,39 mg/L.day for tests in standard medium with 3, 5 and 10 times iron addition, respectively. The best conditions for the cultivation of this microalgae aiming lipid production correspond to a 5-fold increase of the Fe concentration in the culture medium, relatively to the standard medium. The esterification of lipids extracted from microalgae biomass was carried out with the intent to obtain biodiesel. The analysis of fatty acid methyl esters of biodiesel produced from Chlamydomonas sp. oil, by gas chromatography, demonstrated the predominance of the esters C16: 0 (palmitate) and C18: 1 (oleate), that are considered ideal for the production of high quality biodiesel. Also C14: 0 (myristate) and C18: 0 (stearate) esters are present

Metodologias e ferramentas utilizadas pelas empresas certificadas pela NP 4457, para a gestão de projetos de inovação

O presente trabalho, propõe-se identificar as metodologias e ferramentas mais utilizadas na gestão de projetos de inovação, pelas empresas portuguesas certificadas pela norma NP 4457:2007 – Investigação, Desenvolvimento e Inovação, com o propósito de confirmar quais as vantagens da utilização destas na otimização do processo de Gestão de Projetos e na valorização da capacidade inovadora das organizações. Numa primeira fase, a pesquisa, focou-se numa revisão da literatura e na análise da bibliografia para identificar e caracterizar quais as metodologias e ferramentas, relativas à gestão dos projetos, estudadas e desenvolvidas pelos diferentes investigadores e autores. Posteriormente, foi efetuado um inquérito por questionário, cujas questões se basearam na análise dos artigos resultantes das pesquisas efetuadas, a todas as empresas portuguesas certificadas segundo a norma NP 4457:2007. Face aos resultados obtidos, concluiu-se que as metodologias mais utilizadas por estas empresas são a Agile, PMBOK e V-Model, sendo que a ferramenta mais adotada é o Microsoft Project. Constatou-se, de igual forma, que a seleção da metodologia e das ferramentas não está associada à dimensão da empresa, ou ao sector onde esta se insere. As vantagens e desvantagens decorrentes da utilização, tanto das metodologias como das ferramentas, identificadas por este estudo, corroboram as identificadas na literatura analisada. Por fim os resultados evidenciam que a adoção, tanto de metodologias, como de ferramentas, levam as empresas ao cumprimento dos prazos de entrega e à melhoria do processo de Gestão de Projetos que, por sua vez, conduz à satisfação dos clientes.The present work proposes to identify the methodologies and tools most used in the management of innovation projects, by portuguese companies certified by the NP 4457:2007 standard – Research, Development, and Innovation, with the purpose of confirming the advantages of using these in the optimizing processes and valuing the innovative capacity of organizations. In a first phase, the research focused on a literature review and bibliography analysis to identify and characterize the methodologies and tools related to project management, studied, and developed by different researchers and authors. A questionnaire survey was carried out, whose questions were based on the analysis of the articles resulting from the research, to all portuguese companies certified according to the NP 4457:2007 standard. Regarding the results obtained, it was concluded that the methodologies most used by these companies are Agile, PMBOK and V-Model, and the most adopted tool is Microsoft Project. It was also found that the selection of methodology and tools is not associated with the size of the company, or the sector in which it operates. The advantages and disadvantages resulting from the use of both methodologies and tools, identified by this study, corroborate those identified in the analysed literature. Finally, the results show that the adoption of both methodologies and tools, lead companies to meet delivery deadlines and improve the Project Management process that leads to customer satisfaction.Mestrado em Gestão da Qualidade Tota

Sustainability in small and medium-sized enterprises: a systematic literature review and future research agenda

The following supporting information can be downloaded at: ttps://www.mdpi.com/article/10.3390/su14116493/s1, PRISMA checklist.Main 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 analyzed. Main results: The results of an in-depth reading reveal four clusters representing the main topics of research in the field: sustainability and SMEs’ performance; green and environmental management issues; social and cultural issues and their impact on sustainability policies; values, skills, and capabilities. Key findings suggest that the following angles of research appear to be underexplored: theoretically grounded research; research using large samples; articles examining sustainability reporting; research looking into non-manufacturing sectors; work examining settings in developing countries; research undertaking international comparisons; articles exploring the complementarity between the literature on sustainability in SMEs and on family-owned businesses; and the influence of the social and cultural context on SMEs’ engagement with sustainability. Main contribution: This paper offers insights to academia, practitioners, and policy makers to help SMEs engaging with sustainability and may assist also the latter to develop strategies to improve SMEs’ social and environmental reporting. Given the current pandemic crisis, and the urgency for sustainable business practices, we expect to contribute to expanding knowledge in this field of research