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Article
Publication date: 10 July 2017

Ricardo Vinícius Dias Jordão and Jorge Casas Novas

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…

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Abstract

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.

Details

Journal of Intellectual Capital, vol. 18 no. 3
Type: Research Article
ISSN: 1469-1930

Keywords

Article
Publication date: 10 April 2017

Jorge Casas Novas, Maria do Céu Gaspar Alves and António Sousa

The purpose of this paper is to examine the role of management accounting systems (MAS) in the development of intellectual capital (IC) – i.e. human capital (HC), structural…

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Abstract

Purpose

The purpose of this paper is to examine the role of management accounting systems (MAS) in the development of intellectual capital (IC) – i.e. human capital (HC), structural capital (SC) and relational capital (RC) – and the resultant effects on organizational performance.

Design/methodology/approach

A questionnaire was developed to conduct a survey of high-level managers of Portuguese companies. The data collected were analyzed through the use of structural equation modeling with AMOS.

Findings

Statistical support was found for six out of nine hypothesized relationships. The findings confirm the role of MAS in the development of HC and SC. Results also showed positive and statistically significant relationships between the three dimensions of IC, in line with previous research. Finally, results indicated that SC has a positive and significant link with organizational performance, in keeping with some research.

Research limitations/implications

The estimation procedure allowed only a partial validation of the proposed model because, although positive, the relationships between MAS and RC, between HC and performance and between RC and organizational performance were not statistically significant.

Practical implications

The study highlights the role of MAS as information networks that collect, process and communicate information that influences the development of IC, as well as networks of relationships that support the establishment of conditions for the creation and integration of organizational knowledge and the development of IC.

Originality/value

In this research, an arguably more complete framework of the relations between MAS, IC and performance is developed and empirically tested. Despite the existence of some literature addressing the relationship between MAS and IC, this is the first study, of which authors are aware, that focuses specifically on the relationships between MAS and the three dimensions of IC (HC, SC and RC), as well as their effects on organizational performance.

Details

Journal of Intellectual Capital, vol. 18 no. 2
Type: Research Article
ISSN: 1469-1930

Keywords

Article
Publication date: 14 December 2020

Luis-Alberto Casado-Aranda, Sandra Sofia Caeiro, Jorge Trindade, Arminda Paço, David Lizcano Casas and Ana Landeta

Universities are continually transforming its structure and governance in response to the new social, environmental and economic challenges. Particularly, there has recently been…

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Abstract

Purpose

Universities are continually transforming its structure and governance in response to the new social, environmental and economic challenges. Particularly, there has recently been a growing academic interest for measuring sustainable practices of higher education institutions (HEI) aiming to monitor and reduce their carbon emissions, as well as transform them into more sustainable organizations. More recent studies began to focus also on the sustainable performance of distance education Universities. So it became crucial to evaluate their sustainability practices through sustainability assessment tools with the aim of improving their sustainability performance and boosting their role as agents of academic, social and economic change. The purpose of this study is to assess and compare holistically sustainability implementation in two similar distance learning universities and to evaluate their advantages and disadvantages.

Design/methodology/approach

One of the most rigorous and internationally used sustainability assessment tools was used – the Sustainability Tracking, Assessment and Rating System, to evaluate and compare sustainability implementation in two distance universities, one from Spain and another from Portugal: the Madrid Open University and Universidade Aberta. Indicators of both universities were compared and ways of improvement in both universities were widely discussed.

Findings

The results of this research show that there is a similar pattern in both universities. Both have low performance in campus operations and low levels of community participation but good performance in sustainability courses and programmes offer. The results of both institutions were compared and allowed a learning process for improvement.

Originality/value

This research hopes to contribute to the continuous research about the usefulness of sustainability assessment tools in particular when applied to distance universities at the time that offers new paths to carry out improved sustainable practices in crucial areas of interest such as research, administration, education and resource-saving. This research also highlights the value of distance learning universities and their ability to be more sustainable after the advent of COVID-19.

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 politics in…

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

Keywords

Book part
Publication date: 28 November 2022

Oscar Javier Montiel Méndez, Luisa Cagica Carvalho and Adriana Martinez Martinez

The relevance of entrepreneurship in the economic systems of the regions is well documented. Recently, a new concept has emerged in the entrepreneurship literature…

Abstract

The relevance of entrepreneurship in the economic systems of the regions is well documented. Recently, a new concept has emerged in the entrepreneurship literature, entrepreneurial ecosystem (EE), to analyze the dynamics of a given territory and its outputs and impact upon entrepreneurship. Moreover, it is also well documented the close relationship between entrepreneurship and family business (FB). Keeping in mind the multidimensionality of the latter, its scholars are beginning to look into the entrepreneurial elements embedded in the family processes and the influence of context.

After an extensive literature review made, a significant gap was found, given the historical relevance that FB (SMEs the vast majority) have in the global economic systems. A FB entrepreneurial ecosystem (FBEE) model is proposed based on the data collected from two case studies, on Portugal's wine industry, and Mexico's shoe industry, both artisan industries confronted with the urge to reinvent and adapt to face deep market and industry changes.

The results should indicate the feasibility of proposing a second level on the theory of EE, the FBEE, where both the family and business itself ultimately play a vital role in its success and impact the whole system.

Book part
Publication date: 7 February 2024

John R. Baldwin and Phil Chidester

Milton Nascimento is one of the most prolific Brazilian singers and songwriters of all time, an artist who has formed friendships and made songs with a host of Brazilian artists…

Abstract

Milton Nascimento is one of the most prolific Brazilian singers and songwriters of all time, an artist who has formed friendships and made songs with a host of Brazilian artists, with international stars from Latin America, and with artists abroad. Milton’s repertoire has made its way into the fabric of musical compilations of Brazilian music for international listeners. Perhaps unbeknownst to these international listeners, Milton, as an Afro-Brazilian artist, reflects a complex and paradoxical relationship to “race” in his music – at times openly touching upon racial themes, even during an area when the government forbade open discussion of racial tension in Brazil – but at times signifying race more subtly, either through subtle references to diversity in Brazil or through the very elements of his music.

Details

Creating Culture Through Media and Communication
Type: Book
ISBN: 978-1-80071-602-5

Keywords

Book part
Publication date: 26 August 2014

Paul Duguid

Diversified trading networks have recently drawn a great deal of attention. In the process, the importance of diversity has perhaps been overemphasized. Using the trade in port…

Abstract

Diversified trading networks have recently drawn a great deal of attention. In the process, the importance of diversity has perhaps been overemphasized. Using the trade in port wine from Portugal to Britain as an example, this essay attempts to show how a market once dominated by general, diversified traders was taken over by dedicated specialists whose success might almost be measured by the degree to which they rejected diversification to form a dedicated “commodity chain.” The essay suggests that this strategy was better able to handle matters of quality and the specialized knowledge that port wine required. The essay also highlights the question of power in such a chain. Endemic commodity-chain struggles are clearest in the vertical brand war that broke out in the nineteenth century, which, by concentrating power, marked the final stage in the transformation of the trade from network to vertical integration.

Details

Collaboration and Competition in Business Ecosystems
Type: Book
ISBN: 978-1-78190-826-6

Keywords

Abstract

Details

Sport, Gender and Mega-Events
Type: Book
ISBN: 978-1-83982-937-6

Article
Publication date: 7 August 2018

Carla Sofia Farinha, Ulisses Azeiteiro and Sandra Sofia Caeiro

This paper aims to determine, from key actors’ perspective, how sustainability has been integrated into the policies and strategies of higher education institutions (HEIs)…

Abstract

Purpose

This paper aims to determine, from key actors’ perspective, how sustainability has been integrated into the policies and strategies of higher education institutions (HEIs), particularly Portuguese public universities, within the framework of the United Nations Decade of Education for Sustainable Development (UN DESD) 2005-2014.

Design/methodology/approach

Semi-structured exploratory interviews were conducted after gathering a sample of 15 key actors in decision-making processes who designed and implemented Portuguese education for sustainable development (ESD). Seven interviews with the key actors were undertaken and analyzed, leading to other plans, policies and programs that were not publicly accessible.

Findings

The main findings are the lack of commitment from governmental institutions to implementing ESD at the university level and how few documents are partially linked to sustainable development, according to the key actors’ opinions. Nevertheless, Portuguese universities’ autonomy and their social responsibility have lead them to develop several initiatives and policies toward ESD.

Research limitations/implications

Convenience sample does not allow results to be generalized to all Portuguese HEIs. Future investigation will be undertaken, including the analysis of plans, policies and strategies at university level, and a questionnaire survey will be applied to those responsible for implementing sustainability in Portuguese universities.

Practical implications

This study provides findings, conclusions and recommendations that ultimately motivate HEIs to achieve sustainable development and to be more effective in integrating sustainability into their policies and strategies.

Originality/value

The paper contributes to the literature by reflecting the lack of integration of policies and strategies in HEIs in a southern European country (Portugal), within the framework and goals of the UN DESD 2005-2014, and by explaining similar patterns probably existing in other countries.

Details

International Journal of Sustainability in Higher Education, vol. 19 no. 5
Type: Research Article
ISSN: 1467-6370

Keywords

Book part
Publication date: 21 March 2023

Franciéle Carneiro Garcês-da-Silva, Dirnele Carneiro Garcez and Leyde Klebia Rodrigues da Silva

This chapter historicizes the social construction of racism in Brazilian society and its relation to the development of the library and information science (LIS) field. It is a

Abstract

This chapter historicizes the social construction of racism in Brazilian society and its relation to the development of the library and information science (LIS) field. It is a theoretical-reflective research built on the scientific literature of the field of LIS and related areas that aims at reflecting on social justice in Brazilian libraries and creating strategies to confront institutional racism. The authors develop five main points to understand Brazilian racism: the myth of racial democracy, structural and institutionalized racism, the whitening ideology, whiteness, and the epistemicide of black knowledge. The authors then discuss racism and the promotion of white supremacy in library teaching and professional action in libraries. Black US American and Black Brazilian Librarianship movements show that the activism and political action of black librarians advance the development of informational counter-narratives. Finally, the authors recommend three strategies for social, racial, and informational justice in the LIS field: including ethnic-racial studies in basic university courses curricula; building diverse, inclusive collections that account for ethnic-racial themes and authors; and considering “Pretuguese” keywords while indexing, in order to counter exclusion and promote epistemic repair. The authors conclude by advocating for these strategies to steer LIS professional and educational spheres toward contributing to forward an anti-racist society.

Details

Antiracist Library and Information Science: Racial Justice and Community
Type: Book
ISBN: 978-1-80262-099-3

Keywords

1 – 10 of 17