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Article
Publication date: 19 September 2008

José Carlos Pinho and Isabel Maria Macedo

This study aims to analyse the driving forces that either favour or inhibit internet adoption by organisations operating in the non‐profit sector.

Abstract

Purpose

This study aims to analyse the driving forces that either favour or inhibit internet adoption by organisations operating in the non‐profit sector.

Design/methodology/approach

Following a quantitative methodological approach, a national survey was applied to a sample of 392 Portuguese non‐profit organisations to empirically test the proposed conceptual model. Logistic regression, which enables to test models to predict categorical outcomes with two categories was used to analyse the data.

Findings

Findings drawn from this study identify key factors that facilitate or inhibit internet adoption by non‐profit organisations. The internet is perceived as a potential tool for the dissemination of social values and programs of action, the improvement of public image, the enhancement of customer satisfaction, and the improvement of service delivery. By contrast, lack of expertise and start‐up costs have been identified as the most significant inhibitors. In addition, size, age and international affiliation are shown as important internet adoption facilitators.

Practical implications

This study offers the opportunity to rethink existing policies and to set forth specific measures that can be designed to encourage and foster the use of the internet by non‐profit organisations.

Originality/value

The relevance of this study is set against a lack of consistent, detailed research on the factors determining internet adoption within the context of the non‐profit sector.

Details

EuroMed Journal of Business, vol. 3 no. 3
Type: Research Article
ISSN: 1450-2194

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Article
Publication date: 2 August 2011

José Carlos Pinho, Maria de Lurdes Martins and Isabel Macedo

This study aims to examine online service quality factors as main driving forces in the degree of intention of using the Taxation Department web site expressed by…

Abstract

Purpose

This study aims to examine online service quality factors as main driving forces in the degree of intention of using the Taxation Department web site expressed by certified accountants.

Design/methodology/approach

Drawing on a quantitative methodological approach, a survey was undertaken among a sample of 351 certified accountants to empirically test the proposed model. The paper used an ordered logit model to estimate the effects of several online service quality factors on the certified accountant's degree of intention of using the Portuguese government's tax services web site.

Findings

The results identify a number of key aspects of online service quality that contribute to the increase of the use of the taxation web site by certified accountants. This is particularly evident for web site characteristics such as convenience, research facilities, privacy and security, speed and ease of access.

Practical implications

This study offers the opportunity to rethink existing policies and to set forth specific measures that can be implemented to establish rigorous quality standards.

Originality/value

The paper provides an empirical analysis regarding the online service quality factors that determine the degree of use of a taxation web site. The methodological framework followed in this study has not, as far as is known, been used previously within the literature in this context.

Details

International Journal of Quality & Reliability Management, vol. 28 no. 7
Type: Research Article
ISSN: 0265-671X

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Article
Publication date: 1 May 2006

Isabel Maria Macedo and José Carlos Pinho

This article sets out to examine the market orientation construct within the context of the non‐profit sector. Given the specificity of non‐profit organisations and the…

Abstract

Purpose

This article sets out to examine the market orientation construct within the context of the non‐profit sector. Given the specificity of non‐profit organisations and the increasingly demanding resource environments in which these organisations operate, the adoption of the concept of marketing is viewed as an adaptive strategy for ensuring that organisations receive the necessary resources for accomplishing their missions and carrying out their activities. In line with this, the present article aims to investigate the extent to which the type of revenue strategy is related to the organisation's market orientation, towards donors and/or users.

Design/methodology/approach

Drawing from a resource dependence conceptual framework, the article reports findings from a quantitative study of a representative sample of Portuguese non‐profit organisations (NPOs). This approach was complemented by qualitative research methods. Combining these two approaches has given access to different levels of reality and provided a more holistic understanding of the phenomena under study.

Findings

The results from the present study demonstrate that Portuguese NPOs favour a market orientation towards users/beneficiaries, revealing a less proactive behaviour in relation to their donors. In the present study, the resource dependence theory has proved to be an important theoretical tool for understanding market orientation strategies within the non‐profit sector. The link between the type of resource strategy and the organisation's market orientation stands out as an important finding derived from the present study and is particularly visible in relation to donor market orientation. In addition, empirical data partially support the conclusion that diversification of revenue sources is likely to favour a higher degree of market orientation. Further refinement of the adequacy of the MARKOR scale within the context of the non‐profit sector stands out as an avenue for further research.

Research limitations/implications

As the sample used for analysis was drawn from Portugal, the generalisability of the results to other countries remains to be tested.

Practical implications

The findings of the present study may assist public policy‐makers in the design of more adequate policies in the allocation of resources to non‐profit organisations.

Originality/value

The study contributes to a better understanding of market orientation in the specific context of the non‐profit sector. Moreover, this is done through applying the market orientation scale to two different stakeholders (i.e. donors and users/beneficiaries) in the evaluation of market orientation and in its relationship with resource strategies.

Details

European Journal of Marketing, vol. 40 no. 5/6
Type: Research Article
ISSN: 0309-0566

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Article
Publication date: 1 August 2008

José Carlos Pinho and Isabel Maria Macedo

The purpose of this paper is to analyse the antecedents and consequences of online satisfaction within the context of e‐government, which increasingly play an important…

Abstract

Purpose

The purpose of this paper is to analyse the antecedents and consequences of online satisfaction within the context of e‐government, which increasingly play an important role in modern public administrative management. Specifically, this paper examines the taxation services offered through the web‐based electronic declaration system.

Design/methodology/approach

Following a quantitative methodological approach, a survey was applied to a sample of 351 certified accountants to empirically test the conceptual model. Structural equation modelling was used to test the conceptual model.

Findings

The results of this empirical study validate four out of five hypotheses. It was found that convenience is an important antecedent of both satisfaction and online service quality. Additionally, findings suggest that both the degree of satisfaction and online service quality impacts on the intention of using the taxation website. Overall, results indicate that most of the relationships examined in the private service sector can be extended to the e‐government context.

Practical implications

This paper offers the opportunity to rethink how the Portuguese Department of Taxation web site provides online services and how it satisfies the needs of users while complying with their fiscal obligations.

Originality/value

Despite the entrenched nature of governmental bureaucracy which slows down the adoption of the Internet, market pressures toward fulfilling users' needs has become an increasingly important requirement. This study revealed that the proposed research model, which derives from the private sector, is relevant to the public services context.

Details

Transforming Government: People, Process and Policy, vol. 2 no. 3
Type: Research Article
ISSN: 1750-6166

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Article
Publication date: 12 October 2007

José Carlos Pinho, Isabel Maria Macedo and Albertina Paula Monteiro

The purpose of this paper is to test the adequacy of SERVQUAL within the context of public online services, more specifically those provided by the Department of Taxation…

Abstract

Purpose

The purpose of this paper is to test the adequacy of SERVQUAL within the context of public online services, more specifically those provided by the Department of Taxation through its web‐based electronic declaration system.

Design/methodology/approach

Following a quantitative methodological approach, a survey was applied to a sample of 351 certified accountants to empirically test the conceptual model. A first order confirmatory factor analysis was used to test the validity of different SERVQUAL online dimensions while multiple regression analysis was used to test the proposed hypotheses.

Findings

Overall, the study finds that Certified Accountants revealed a low perceived quality with regard to empathy and responsiveness. Instead, tangibility, reliability and security were the SERVQUAL dimensions which were favourably evaluated by Certified Accountants. The study also revealed that empathy, tangibility and convenience were those dimensions that better contributed towards satisfaction.

Practical implications

This study offers the opportunity to rethink how the Portuguese Department of taxation website provides online services and how it conforms to rigorous quality standards in order to assist users in complying with fiscal obligations.

Originality/value

This study provides an empirical test regarding the adequacy of the SERVQUAL instrument for assessing service quality of online taxation services as perceived by Certified Accountants. It also validates this instrument in the specific context of taxation services of the Portuguese public sector.

Details

EuroMed Journal of Business, vol. 2 no. 2
Type: Research Article
ISSN: 1450-2194

Keywords

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Expert briefing
Publication date: 3 August 2016

A profile of Salta Governor Juan Manuel Urtubey.

Details

DOI: 10.1108/OXAN-DB212759

ISSN: 2633-304X

Keywords

Geographic
Topical
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Article
Publication date: 12 September 2016

Carlos Costa, Zelia Breda, Fiona Eva Bakas, Marilia Durão and Isabel Pinho

This paper aims to investigate the ways in which gender influences entrepreneurial motivations and barriers in the Brazilian tourism sector. As an economic process…

Abstract

Purpose

This paper aims to investigate the ways in which gender influences entrepreneurial motivations and barriers in the Brazilian tourism sector. As an economic process, tourism entrepreneurship is widely spread in Brazil, with tourism development programs promoting it as a strategy to empower women, however limited research exists on how gender roles influence entrepreneurial ideals. This nationwide study aims to provide a contemporary insight into how tourism entrepreneurs in Brazil are situated within current entrepreneurship theorizing by questioning the complexity caused as gender roles influence entrepreneurial conceptualizations of what constitute motivations and barriers.

Design/methodology/approach

This study uses online questionnaires aimed, for the first time, at a large variety of tourism sub-sectors in Brazil. Having nation-wide scope, the questionnaires produce knowledge on what motivates and what constrains Brazilian tourism entrepreneurs through a gender lens. Quantitative analysis using SPSS statistical software tests the statistical significance of results and is complemented by the integration of feminist economic theories into the analytical framework.

Findings

The current study’s findings highlight the invisibility of gender’s workings, as the majority of participants did not conceive gender as playing a role in their entrepreneurial experience. Entrepreneurial motivations and barriers show a departure from past literature, such as the fact that similar numbers of male and female tourism entrepreneurs perceive networking as a significant entrepreneurial barrier. This and other interesting findings prompt for alternative conceptualizations of discourses surrounding women’s involvement in tourism entrepreneurship.

Originality/value

This study consists of an original contribution to knowledge on tourism entrepreneurship in Brazil as this is the first time an empirical study has been made on a nation-wide scale regarding the role of gender in Brazilian tourism entrepreneurs’ motivations and constraints.

Details

International Journal of Gender and Entrepreneurship, vol. 8 no. 3
Type: Research Article
ISSN: 1756-6266

Keywords

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Book part
Publication date: 23 March 2017

Barbara de Lima Voss, David Bernard Carter and Bruno Meirelles Salotti

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…

Abstract

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.

Details

Advances in Environmental Accounting & Management: Social and Environmental Accounting in Brazil
Type: Book
ISBN: 978-1-78635-376-4

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Book part
Publication date: 18 September 2014

Sandra I. Musanti

This study, carried out in the bilingual and bicultural border area of South Texas, is an exploration of bilingual preservice teachers’ identity formation and their…

Abstract

This study, carried out in the bilingual and bicultural border area of South Texas, is an exploration of bilingual preservice teachers’ identity formation and their experiences and beliefs about literacy and biliteracy during an undergraduate class focused on learning about emergent literacy in the bilingual classroom. This study is based on a sociocultural approach to learning and identity development, and research that explores how bilingual teachers’ identity is shaped through their participation in cultural and linguistic practices. The purpose of this practitioner research is to provide insights into preservice teachers’ identities as they start to explore literacy and biliteracy practices. Two research questions guide the study: What experiences about literacy and biliteracy development do prospective teachers identify as meaningful? How do these experiences contribute to define bilingual preservice teachers’ identities? Findings indicate that bilingual preservice teachers’ identities are shaped by cultural and linguistic experiences that define the bilingual and bicultural dynamics of the region. Two predominant types of experiences impact bilingual preservice teachers’ beliefs about teaching, learning, and literacy/biliteracy development. Particularly significant in defining their perceptions are the lessons learned from meaningful others – especially mothers and teachers – and certain relevant memories regarding effective practices they experienced when learning to read and write. Implications for teacher education preparation of bilingual teachers are identified.

Details

Research on Preparing Preservice Teachers to Work Effectively with Emergent Bilinguals
Type: Book
ISBN: 978-1-78441-265-4

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Book part
Publication date: 26 July 2021

Grace O'Brien

Despite ample international literature regarding the school-to-prison pipeline, researchers in the Australian context have remained relatively silent about this…

Abstract

Despite ample international literature regarding the school-to-prison pipeline, researchers in the Australian context have remained relatively silent about this phenomenon. While there are several studies investigating the criminological characteristics of juvenile detention in Australia, a substantial gap exists examining the educational exclusion of young First Nations males from the education system and whether this has a direct bearing on their overrepresentation in juvenile incarceration. Highlighted in this chapter are the cultural complexities and inequitable practices associated with high rates of exclusion of First Nations boys from school resulting in the likelihood of potential incarceration for some. Finally, certain pragmatic solutions are offered so that educators may reflect upon their important role in disrupting the school-to-prison pipeline.

Details

Minding the Marginalized Students Through Inclusion, Justice, and Hope
Type: Book
ISBN: 978-1-83982-795-2

Keywords

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