Certification of quality management systems under ISO 9000 versus business bottom line: empirical evidence

Esta investigación, tiene como objetivo principal la posible correlación entre la calidad y los beneficios que proporciona, tanto humanos, económicos y tecnológicos, materializados en un incremento de los resultados, lo que permitirá algunas empresas resolver los desafíos y oportunidades en el mundo de hoy, cada vez más interconectado. La aplicación de las herramientas de calidad puede resultar clave para el éxito de las organizaciones, proporcionando una ventaja competitiva en la actual economía mundial y una mayor satisfacción de sus clientes en términos del valor que perciben. De forma más explicita, esta investigación pretende demostrar la relación entre la certificación ISO 9001, la medición de los costes de la calidad y los resultados de la empresa, sobre la base de un estudio empírico. Por lo tanto, este trabajo de investigación tiene como objetivo estudiar y entender la importancia de aplicar sistemas de gestión de calidad total y control de costes en la gestión de la calidad de la empresa. En particular, estamos especialmente interesados en si la aplicación de estas herramientas aumenta el resultado de la empresa. Para lograr este objetivo, hemos desarrollado un estudio empírico de las empresas certificadas por el NP EN ISO 9001:2000, en Portugal, en la región de Ribatejo (Distrito de Santarém) y recopilar datos sobre si la empresa añade valor.Quality is the main focus of the current paper, as well as the great importance of its benefits to businesses. These benefits, which shall consubstantiate increased earnings, are deemed as significant to companies from an economical, technological and human resources point of view, considering also that its development may facilitate the entrepreneurial capacity of firms to deal with the ever evolving challenges and opportunities of the current interconnected world. More specifically, the current investigation aims to demonstrate the existence of an objective relation between the standard ISO 9000 certification, quality costs measuring and earnings, based on our empirical study. So, the current investigation was aimed to study and understand the importance of the implementation of total quality management systems as well as quality cost control in a firm’s quality management system. In particular we would like to understand whether the implementation of quality tools has a positive influence in a firm’s earnings. In order to fulfil such objective within the Portuguese context, we have developed an empirical study which targeted companies accredited under NP EN ISO 9001:2000 on a particular sub-region of Portugal (Ribatejo, Santarém’s district), and collected data in order to verify whether the implementation of such quality management systems adds value to those companies

Actualización del modelo ABQC de medida y control de los costes de calidad

Comunicação em CongressoEl presente trabajo expone una primera actualización del modelo ABQC de medida y control de los costes de calidad del año 1992, para un nuevo contexto empresarial y contable, y su aplicación a los nuevos planteamientos en gestión de calidad. En los años transcurridos desde la aparición del modelo ABQC, la contabilidad de gestión, la dirección estratégica, y la gestión de la calidad han evolucionado surgiendo nuevos modelos de medición de costes, de gestión y medición del rendimiento, nuevos sistemas de gestión de la calidad, y han aumentado las interrelaciones entre todos estos campos. El modelo ABQC del año 1992 necesita añadir nuevos desarrollos y mejorar su aplicación en marcos de contabilidad de gestión con horizonte temporal plurianual para medir la rentabilidad a largo plazo de decisiones estratégicas. Además, la gestión de la calidad ha sufrido una importante evolución por la aparición de nuevos sistemas como el six sigma o la teoría de las restricciones cuyo coste de implementación plurianual debe ser medido y controlado. Este trabajo muestra una evolución del modelo ABQC añadiendo los cambios que posibilitan medir y justificar en términos económicos las estrategias de gestión de la calidad de las organizaciones.The present article exposes the first update of the ABQC of cost of quality measurement and control model, of year 1992, for a new business and accounting context, and its application for new quality management formulations. In years passed by since model ABQC release, the management accounting, the strategic management, and the quality management have evolved appearing new cost accounting methods, measurement and management performance, new quality management programs, and have increased the relations among all these subjects. The ABQC model of year 1992 needs to be updated with new evelopments, and to improve its application in multiannual accounting management frames in order to measure the profitability in the long term of strategic decisions. Furthermore, the quality management has evolved significantly due to the appearance of new methods as six sigma or the theory of constraints, which multiannual deployment cost must be measured and controlled. This article explains the evolution of the ABQC model adding the changes which allow it to measure and justify in economic terms, the strategies in quality management in organizations.info:eu-repo/semantics/publishedVersio

Differences around the cultural values: an empirical study from entities listed in european indexes

Comunicação em CongressoA influência do fator cultural no âmbito da subcultura da Contabilidade é reconhecida pela literatura, que não descura os seus eventuais impactos na comparabilidade do relato financeiro. A presente investigação visa aferir a eventual existência de distintos níveis de valores culturais propostos por Gray (1988) em função de agrupamentos regionais. Adicionalmente, pretende-se testar a existência de uma eventual associação entre os referidos valores culturais. A recolha dos dados foi realizada a partir dos relatórios e contas consolidados anuais, referentes a 2013 e 2014, divulgados pelas entidades cotadas (grupos não financeiros) nos índices bolsistas relativos a mercados financeiros da União Europeia (UE), tendo sido utilizada a análise de conteúdo como metodologia. Após a aplicação de critérios específicos de seleção, a população final deste estudo é constituída por 137 entidades. Os resultados obtidos a partir da aplicação de técnicas de análise não-paramétricas bivariadas sugerem que o conservadorismo distingue-se em função de alguns agrupamentos regionais. Constata-se ainda a existência de uma conexão positiva entre o conservadorismo e o secretismo. Um dos contributos desta investigação consiste, entre outros, na identificação do potencial impacto da cultura sobre o julgamento profissional, mesmo no contexto do avançado processo de harmonização contabilística internacional em curso.The influence of cultural factor within the subculture of accounting is recognized by the literature, that does not neglect its possible impact on comparability of financial reporting. This research seeks to analyze the possible existence of distinct levels of cultural values proposed by Gray (1988) on the basis of regional groups. Additionally, it is intended to test the existence of a possible association between the cultural values, as well as between these and the qualitative characteristics. Data collection was carried out from the reports and consolidated annual accounts, for 2013 and 2014, disclosed by non-financial entities listes in stock indexes relating to financial markets of the European Union, having been used as content analysis methodology. After the application of the selection criteria, the final population of this study encompasses 137 entities. The findings based on the application of non-parametric bivariate analysis techniques suggest that the conservatism could be distinguished on the basis of some regional groups. The existence of a positive connection between conservatism and secrecy is equally noticed. One of the contributions of this investigation is constituted by, among others, the identification of the potential impact of culture in the context of professional judgment, even in the context of advanced international accounting harmonisation process.info:eu-repo/semantics/publishedVersio

XXV AEDEM International Conference

Comunicação em CongressoEl objetivo de este trabajo es mostrar las principales evoluciones habidas en el modelo ABC desde su aparición en los años ochenta. El ABC multietapas es una evolución natural para su adaptación al entorno real de las organizaciones, el Time-Driven Activity Based Costing - TDABC es un desarrollo que simplifica el ABC al unificar los inductores de coste en la variable tiempo, y finalmente tenemos el modelo Resource Consumption Accounting - RCA que hibrida el ABC con el modelo GPK alemán. Esta ponencia expondrá los tres modelo pero extendiéndose especialmente en el modelo RCA al ser éste el menos conocido y expandido en la práctica de las organizaciones.info:eu-repo/semantics/publishedVersio

The Influence of Culture and Professional Judgment on Accounting: An Analysis from the Perspective of Information Preparers in Portugal

Artigo em revista científica internacional com arbitragem científicaThe standards issued by the International Accounting Standards Board (Iasb) are based on principles, which delegate decisions on accounting matters to professional judgment, based on the concepts existing in those standards, with implications for financial reporting. The objective in this study is to analyze the influence of culture on professional judgment, through the analysis of the existence of significant differences in the decisions about the disclosure or recognition of liabilities and assets, as well as to validate (or not) the classification Gray (1988) attributed to Portugal concerning the accounting values of conservatism and secrecy. In that sense, the concepts established in Accounting and Financial Reporting Standard (NCRF) 21, entitled Provisions, Contingent Liabilities and Contingent Assets. Based on the distribution of a questionnaire to the information preparers, which resulted in a sample of 408 professionals, it could be identified through the use of bivariate statistical techniques that there are significant differences in the professionals’ perception of asset and liability disclosure and recognition, revealing a stronger trend towards the disclosure or recognition of liabilities. Concerning conservatism and secrecy, using multivariate statistical techniques, a higher level of conservatism could be verified as an accounting value in Portugal, as well as the existence of an association between conservatism and secrecy. This study attracts standardizing entities’ attention to the importance of aspects related to the information disclosed in the financial statements, particularly regarding the professional judgment.As normas emitidas pelo International Accounting Standard Board (Iasb) são normas baseadas em princípios, as quais delegam ao julgamento profissional a decisão em matérias contabilísticas a partir dos conceitos existentes nas referidas normas, com implicações no relato financeiro. O objetivo do presente estudo passa por analisar a influência da cultura sobre o julgamento profissional, através da análise da existência de diferenças significativas relativamente às decisões em torno da divulgação ou reconhecimento de passivos e ativos, bem como validar (ou não) a classificação atribuída por Gray (1988) a Portugal, no que respeita aos valores contabilísticos do conservadorismo e do sigilo. Nesse sentido, foram analisados os conceitos previstos na Norma Contabilística e de Relato Financeiro (NCRF) 21, intitulada Provisões, Passivos Contingentes e Ativos Contingentes. A partir da distribuição de um questionário aos preparadores da informação, do qual resultou uma amostra de 408 profissionais, foi possível identificar, por meio de técnicas estatísticas bivariadas, diferenças significativas na perceção dos profissionais em torno da divulgação e do reconhecimento de passivos e ativos, verificando-se uma tendência mais fortalecida para a divulgação ou o reconhecimento de passivos. Relativamente aos valores do conservadorismo e do sigilo, e a partir de técnicas estatísticas multivariadas, foi possível constatar um maior grau de conservadorismo como valor contabilístico em Portugal, bem como a existência de uma associação entre os referidos valores. Pretende-se que este estudo desperte a atenção de organismos normalizadores relativamente à importância dos aspetos relacionados com a informação divulgada no relato financeiro, particularmente quando está em causa o julgamento profissionalinfo:eu-repo/semantics/publishedVersio

As diferenças em torno dos valores culturais: um estudo empírico a partir de entidades listadas em índices europeus.

Artigo em revista científica internacional com arbitragem científicaA influência do fator cultural no âmbito da subcultura da Contabilidade é reconhecida pela literatura, que não descura os seus eventuais impactos na comparabilidade do relato financeiro. A presente investigação visa aferir a eventual existência de distintos níveis de valores culturais propostos por Gray (1988) em função de agrupamentos regionais. Adicionalmente, pretende-se testar a existência de uma eventual associação entre os referidos valores culturais. A recolha dos dados foi realizada a partir dos relatórios e contas consolidados anuais, referentes a 2013 e 2014, divulgados pelas entidades cotadas (grupos não financeiros) nos índices bolsistas relativos a mercados financeiros da União Europeia (UE), tendo sido utilizada a análise de conteúdo como metodologia. Após a aplicação de critérios específicos de seleção, a população final deste estudo é constituída por 137 entidades. Os resultados obtidos a partir da aplicação de técnicas de análise não-paramétricas bivariadas sugerem que o conservadorismo distingue-se em função de alguns agrupamentos regionais. Constata-se ainda a existência de uma conexão positiva entre o conservadorismo e o secretismo. Um dos contributos desta investigação consiste, entre outros, na identificação do potencial impacto da cultura sobre o julgamento profissional, mesmo no contexto do avançado processo de harmonização contabilística internacional em curso.The influence of cultural factor within the subculture of accounting is recognized by the literature, that does not neglect its possible impact on comparability of financial reporting. This research seeks to analyze the possible existence of distinct levels of cultural values proposed by Gray (1988) on the basis of regional groups. Additionally, it is intended to test the existence of a possible association between the cultural values, as well as between these and the qualitative characteristics. Data collection was carried out from the reports and consolidated annual accounts, for 2013 and 2014, disclosed by non-financial entities listes in stock indexes relating to financial markets of the European Union, having been used as content analysis methodology. After the application of the selection criteria, the final population of this study encompasses 137 entities. The findings based on the application of non-parametric bivariate analysis techniques suggest that the conservatism could be distinguished on the basis of some regional groups. The existence of a positive connection between conservatism and secrecy is equally noticed. One of the contributions of this investigation is constituted by, among others, the identification of the potential impact of culture in the context of professional judgment, even in the context of advanced international accounting harmonisation process.info:eu-repo/semantics/publishedVersio

The Dynamics of Learning Organizations in Higher Education Institutions

Conferência realizada nos dias 26 a 28 de Junho de 2019, no Instituto Universitário de LisboaThis research aims to study the role that learning organizations may have on Portuguese higher education institutions (HEIs), through a literature review that supports the presentation of a conceptual model proposed by the authors, which aims to study the possible relationships between learning organizations and Total Quality Management (TQM) practices, innovation strategies, internationalization, and organizational performance. The survival of HEIs depends on how these institutions accept change, improve their practices and react to competitiveness. Nowadays, the most relevant aspects of education in higher education are translated by learning, dynamic structures, flexibility, and quality. Consequently, the higher education system will have to adapt to the continuous changes and new requirements, to achieve the success and the proposed objectives. Thus, to differentiate themselves from their competitors, organizations must develop their resources, promoting the creation of knowledge and the dissemination of information. Regarding the methodology of this research, the data will be obtained through a questionnaire to evaluate the different dimensions of the proposed conceptual model. The sample will consist of about 200 emails from members of the management boards of Portuguese HEIs. In the treatment of quantitative data, a model of structural equations (SEM) will be used, to investigate the possible relations between the different dimensions incorporated in the model. In terms of the discussion of results, it is intended to characterize the relationship between the concept of learning organizations and TQM, innovation, internationalization, and performance in Portuguese HEI.info:eu-repo/semantics/publishedVersio

Culture and the qualitative characteristics of financial information: an empirical study of firms traded on different European stockmarkets

Artigo em revista científica internacional com arbitragem científicaA presente investigação visa aferir a eventual existência de associação entre os valores culturais propostos por Gray (1988) e as características qualitativas no relato financeiro, no âmbito da revisão da Estrutura Conceitual conjuntamente desenvolvida entre o Financial Accounting Standards Board (FASB) e o International Accounting Standards Board (IASB). A recolha dos dados foi realizada a partir dos relatórios e contas consolidados anuais, relativos a 2013 e 2014, divulgados pelas entidades não financeiras cotadas nos índices bolsistas referentes a mercados financeiros da União Europeia (UE): PSI-20, IBEX-35, FTSE-100, DAX-30 e OMX-S30. Após a aplicação dos critérios de seleção, a população final deste estudo engloba 137 entidades. Foi utilizada a análise de conteúdo como método de pesquisa. Os resultados obtidos a partir da aplicação do teste estatístico de Mann-Whitney-U sugerem que o conservadorismo encontra-se negativamente associado à relevância da informação financeira. Avaliar o impacto da cultura no processo de convergência internacional, bem como dos elementos que se encontram associados a essa problemática, constitui um dos contributos científicos desta investigação.This research investigates the possible existence of an association between the cultural values proposed by Gray (1988) and the qualitative characteristics of financial reporting found in the Review of the Conceptual Framework for Financial Reporting jointly developed by the Financial Accounting Standards Board (FASB) and the International Accounting Standards Board (IASB). Data was collected from the annual reports and consolidated accounts for 2013 and 2014 disclosed by non-financial firms listed in the following stock indexes for financial markets of the European Union: PSI-20, IBEX-35, FTSE-100, DAX-30 and OMX-S30. After screening for determined selection criteria, the final population of this study was made up of 137 entities. Content analysis was carried out and, after applying the Mann-Whitney-U test, findings suggest that conservatism is negatively associated with the relevance of financial information. The assessment of the impact of culture on the process of international convergence, as well as the elements associated with this question, are among the scientific contributions of this study.info:eu-repo/semantics/publishedVersio

Role of Management Control Systems in Quality, Innovation and Organizational Performance in Portugal SMES Companies

Artigo em revista científica internacional com arbitragem científicaThe purpose of this research is to analyze the relationship between management control systems, total quality management (TQM) and innovation, and also the effects of management control systems in the organizational performance. The research was developed based on a conceptual model designed to analyze these dimensions. The data were obtained through an online questionnaire, sent to small and medium-sized Portuguese companies, having been conducted the study based on responses received from 287 valid questionnaires, and using a multivariate statistical analysis for the statistical development. The findings indicate that non-financial indicators provide innovation strategies of products and processes. However, the financial indicators only provide the innovation strategies of processes. It is also verified that only non-financial indicators provide equally the implementation of TQM practices. The results also show that financial indicators only provide an improvement in the financial results of the organization, while the non-financial indicators also improve its operational performance.info:eu-repo/semantics/publishedVersio

El conservadurismo como valor cultural que subyace a la información financiera: Evidencia empírica de las sociedades cotizadas en los mercados regulados europeos

Artigo em revista científica internacional com arbitragem científicaThis paper intends to assess the existence of confirmatory variables of conservatism based on the disclosures made in the financial report. Data were collected from the annual accounts for 2013 and 2014 disclosed by 137 listed entities (non-financial groups) in the European Union (EU) stock indexes: Portuguese Stock Index (PSI)-20, Iberian Index (IBEX)-35, Financial Times Stock Exchange (FTSE)- 100, German Stock Index (DAX)-30 e Stockholm Stock Exchange (OMX)-S30. The content analysis was used as a methodology. After applying multiple linear regression models, the findings indicate that the assessment of the conservatism based on relevance is consistent with the associations suggested in the literature. One of the main contributions of this research is the consideration of the impact of culture on financial reporting, namely through the proposal of a new proxy for the measurement of conservatism based on the financial report.Este artículo pretende evaluar la existencia de variables confirmatorias de conservadurismo basadas en las revelaciones realizadas en el informe financiero. Los datos se recogieron de los informes anuales y de las cuentas de 2013 y 2014 revelados por 137 entidades (grupos no financieros) cotizados en los índices bursátiles de la Unión Europea (UE): Portuguese Stock Index (PSI)-20, Iberian Index (IBEX)-35, Financial Times Stock Exchange (FTSE)-100, German Stock Index (DAX)-30 e Stockholm Stock Exchange (OMX)-S30. El análisis de contenido se utilizó como metodología. Después de aplicar modelos de regresión lineal múltiple, los hallazgos indican que la evaluación del conservadurismo basado en la relevancia es consistente con las asociaciones sugeridas en la literatura. Una de las principales contribuciones de esta investigación es la consideración del impacto de la cultura en la información financiera, a saber, a través de la propuesta de una nueva representación para la medición del conservadurismo basada en el informe financiero.info:eu-repo/semantics/publishedVersio