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The purpose of this paper is to examine the effect of ownership of community pharmacies on the perception of organizational identity and its relationships with organizational performance.

A survey was carried out on a sample of pharmacists working in community pharmacies in Portugal. The sample comprised 1,369 pharmacists, of whom 51 percent were owner-managers. Measures of pharmacies’ normative (community health oriented) and utilitarian (business oriented) identities, identity strength (clear and unifying), substantive (stockholder focused) and symbolic (society focused) performance were included.

Both owners and employed pharmacists rated the normative identity of pharmacies higher than the utilitarian identity. Compared with employed pharmacists, owners perceive a lower level of utilitarian identity, the same level of normative identity, and higher levels of identity strength. Normative identity and identity strength predicted symbolic performance. Normative and utilitarian identities and identity strength predicted substantive performance. The relationship between utilitarian identity and substantive performance was significant among owner pharmacists but not among employed pharmacists.

The limitations include the use of perceptive measures and the focus on the individual level of analysis.

In order to improve pharmacies’ performance, pharmacists who manage community pharmacies are challenged to reconcile tensions arising from the co-existence of business and community health identities and from their own agency (self-serving) and stewardship (altruistic) motives.

This study draws on institutional, identity and stewardship theories to understand how pharmacists, owners and employees, view the identity of community pharmacies and how identity relates to organizational performance.

The purpose of this paper is to analyze the pay and performance of chief executive officers (CEOs) in Portuguese, non‐profit organizations (NPOs), focusing on the role played by the economic performance of the organization, together with that played by the structure of the board and the individual characteristics of the manager. If the CEO can influence the board structure, agency problems arise, which in turn allow the CEO to extract rent and demand compensation in excess of the equilibrium level.

An ordinary least squares (OLS) model and an instrumental variable (IV) models are estimated for comparative purposes. The IV permits to account for endogenous variables in the regression.

It is concluded that governance is important in the Portuguese non‐profit sector. Several variables affect the CEO, namely, organization performance variables, board composition variables and individual variables. This result highlights the urgent need for a code of governance practice to be introduced in this sector. Moreover, the paper integrates human capital in the definition of the earnings, concluding that this also contributes to earnings.

This paper has two limitations. The first is related to the data set and the second with the method adopted. With the reference to the data set, the span is limited and therefore the generalization of this result is questionable. A larger data span is needed to confirm the present results. Relative to the method, the OLS is unable to handle endogeneity variables in a regression. The instrumental variables (IV) can overcome this result, but some critics to this method have appear recently, when there are heterogeneous across subjects and local IV are needed.

A governance code should be adopted, involving NPO managers in their definition. A regulatory agency that will be the watch dog of the process should be implemented to enforce the modernization of Portuguese NPO.

This is the first paper analyzing governance issues on Portuguese NPO and the second paper at European level on NPO governance. It clarifies two issues, the absence of governance principles in Portuguese NPO and the need of a regulatory agency in this context.

The study critically evaluates the theory of International Financial Reporting Standards (IFRS) implementation in an attempt to provide directions for future research. Using the extensive structured review of literature using the Scopus database tool, the study reviewed 79 articles, and in particular the topic-related 57 articles were analysed. Nine journals contribute to 51% of articles (29 of 57 articles). In particular, the three journals published 15 articles: Critical Perspectives on Accounting (7), Accounting, Organizations and Society (4), and Journal of Applied Accounting Research (4). In total, 83% (47 of 57) of the articles were published 2009–2018. A total of 1,168 citations were found from 45 articles since 12 articles were without citations. The highest cited authors were Ball (2006) – 410 citations, Kothari, Ramanna, and Skinner (2010) – 135 citations, and Napier (1989) – 85 citations. In particular, five theories have been used widely: institutional theory (13), accounting theory (6), agency theory (3), positive accounting theory (3), and process theory (2). Future studies’ focus could be on theory implications in IFRS adoption/implementation studies in a country or a group of countries’ experience. Future studies could also focus on various theories rather depending on a single theory (i.e. institutional theory).

Despite the widespread use of teams and extensive research regarding school‐based teams, there is a paucity of research regarding team‐theory applied to high school administrations. This paper aims to explore the team structures and conditions of a public high school administration that has demonstrated success with a heterogeneous student population.

This is a case study employing multiple approaches within a qualitative particularistic case study methodology. The participants were the members of a public high school administration, plus the employees of the school. The study used surveys, semi‐structured interviews, and coded observations to examine the structures and conditions of the administration as a team.

The findings suggest practical strategies of value to school leaders seeking to increase the likelihood for administrative team success. A qualitative case study of a public high school administration revealed the presence of five enabling conditions and structures of high performance teams (HPT): real team, compelling direction, proper work structure, supportive context, and expert coaching.

This case study is limited to one participant school and the size limits the findings and may not be representative of the population of all public high schools. In addition, the findings warrant additional research that includes a broader, more extensive, and diverse population.

The findings in this research are of practical value to school leaders seeking to increase the likelihood for administrative team success.

This paper extends a model examined in other industries to education, and has both practical and theoretical value. The exploration of critical structures within a high school administrative team is new and its practical applicability increases its value.

Organization development is focused on implementing a planned process of positive humanistic change in organizations through the use of social science theory, action research, and data-based feedback methods. The role of personality in that change process, however, has historically been ignored or relegated to a limited set of interventions. The purpose of this chapter is to provide a conceptual overview of the linkages between personality and OD, discuss the current state of personality in the field including key trends in talent management, and offer a new multi-level framework for conceptualizing applications of personality for different types of OD efforts. The chapter concludes with implications for research and practice.

Although ontology matchers are annually proposed to address different aspects of the semantic heterogeneity problem, finding the most suitable alignment approach is still an issue. This study aims to propose a computational solution for ontology meta-matching (OMM) and a framework designed for developers to make use of alignment techniques in their applications.

The framework includes some similarity functions that can be chosen by developers and then, automatically, set weights for each function to obtain better alignments. To evaluate the framework, several simulations were performed with a data set from the Ontology Alignment Evaluation Initiative. Simple similarity functions were used, rather than aligners known in the literature, to demonstrate that the results would be more influenced by the proposed meta-alignment approach than the functions used.

The results showed that the framework is able to adapt to different test cases. The approach achieved better results when compared with existing ontology meta-matchers.

Although approaches for OMM have been proposed, it is not easy to use them during software development. On the other hand, this work presents a framework that can be used by developers to align ontologies. New ontology matchers can be added and the framework is extensible to new methods. Moreover, this work presents a novel OMM approach modeled as a linear equation system which can be easily computed.

We present a critical literature review debating Brazilian research on social and environmental accounting (SEA). The aim of this study is to understand the role of politics in the construction of hegemonies in SEA research in Brazil. In particular, we examine the role of hegemony in relation to the co-option of SEA literature and sustainability in the Brazilian context by the logic of development for economic growth in emerging economies. The methodological approach adopts a post-structural perspective that reflects Laclau and Mouffe’s discourse theory. The study employs a hermeneutical, rhetorical approach to understand and classify 352 Brazilian research articles on SEA. We employ Brown and Fraser’s (2006) categorizations of SEA literature to help in our analysis: the business case, the stakeholder–accountability approach, and the critical case. We argue that the business case is prominent in Brazilian studies. Second-stage analysis suggests that the major themes under discussion include measurement, consulting, and descriptive approach. We argue that these themes illustrate the degree of influence of the hegemonic politics relevant to emerging economics, as these themes predominantly concern economic growth and a capitalist context. This paper discusses trends and practices in the Brazilian literature on SEA and argues that the focus means that SEA avoids critical debates of the role of capitalist logics in an emerging economy concerning sustainability. We urge the Brazilian academy to understand the implications of its reifying agenda and engage, counter-hegemonically, in a social and political agenda beyond the hegemonic support of a particular set of capitalist interests.

This chapter seeks to describe the successive stages in the training and recruitment of economists at the service of the political regime that ruled over Portugal between 1926 and 1974. This chapter presents the main institutional settings for the education and practices of those who served the government in economic functions throughout this period. Its main aim is to show the changes that occurred in the understanding of the problems related with the development of the Portuguese economy, seeking to elucidate the processes of legitimation of an authoritarian regime, but also to show the signs of a critical break with a model of economic and social organization and a political regime that had reached the point of exhaustion.

This paper aims to outline the scientific production in Portuguese universities in environmental education (EE) and education for sustainable development (ESD). It takes doctoral theses presented in public universities as reference, assuming that, in Higher Education, the production of doctoral theses is a key beacon of the scientific development in academic fields of knowledge.

The theses selected were subject to documentary and content analyses.

The results allow the identification of research trends and the recognition of detached aspects, such as the influence of the UN Decade of ESD in the research themes and the clear preponderance of a qualitative-led research tradition.

This paper provides an original and extensive review of PhD studies on EE and ESD in Portuguese public universities.

This study aims to analyze the relationship between toxic leadership and exit, prosocial voice, neglect and defensive silence. Second, this study investigates the mediating role of loyalty in these relationships.

A cross-sectional survey design with a sample of 544 individuals was used in this study.

The results suggested that toxic leadership positively influences exit, defensive silence and neglect and negatively influences prosocial voice. In addition, loyalty was found to be a partial mediator of the studied relationships.

This study addresses different theoretical debates, namely, loyalty as an attitude or behavior and its role in individuals’ responses and the relationship between silence and voice.

Neste estudo, pretendeu-se analisar a relação entre a liderança tóxica e a saída, voz prosocial, negligência e silêncio defensivo. Foi também investigado o papel mediador da lealdade nestas relações.

Foi realizado um estudo transversal com uma amostra de 544 participantes.

Os resultados sugerem que a liderança tóxica influência positivamente a saída, o silêncio defensivo e a negligência. Sugerem também uma influência negativa da liderança tóxica na voz prosocial. Adicionalmente, verificou-se que a lealdade é uma mediadora parcial nestas relações.

Este estudo aborda diferentes debates teóricos, nomeadamente a lealdade como atitude ou comportamento, o seu papel nas respostas dos indivíduos e a relação entre silêncio e voz.

En este estudio, nos proponemos analizar la relación entre el liderazgo tóxico y la salida, la voz prosocial, la negligencia y el silencio defensivo. En segundo lugar, investigamos el papel mediador de la lealtad en estas relaciones.

En este estudio se utilizó un diseño de encuesta transversal con una muestra de 544 individuos.

Los resultados sugirieron que el liderazgo tóxico influye positivamente en la salida, el silencio defensivo y la negligencia e influye negativamente en la voz prosocial. Además, la lealtad resultó ser un mediador parcial de las relaciones estudiadas.

Este estudio aborda diferentes debates teóricos, a saber, la lealtad como actitud o comportamiento y su papel en las respuestas de los individuos y la relación entre silencio y voz.