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Until the end of 1997, governmental accounting in Portugal was characterised as essentially cash-based budgetary accounting, using singleentry as the bookkeeping method. The only compulsory accounting system was Budgetary Accounting. As many countries all over the world, nowadays Portugal is implementing a reform of the whole governmental accounting, which has as most important innovations the use of double-entry within a system compulsorily integrating accrual-based Financial and Cost Accounting along with Budgetary Accounting (still essentially cash-based). The main purpose of this paper is to describe and analyse the reform and current situation of governmental accounting in Portugal, especially discussing the accrual basis implementation. In particular, it shows that not only governmental accounting reform in Portugal has been going towards international harmonization, but also problems that have arisen are common to others faced by several countries. Perspectives of future evolution are also presented.

The chapter seeks to reflect on the dynamics of the reconstruction of family farming and peasant agriculture in agrarian reform settlements (“assentamentos”) in Brazil, exploring the limits and potential of government food purchases from family farming, particularly the Food Acquisition Program (Programa de Aquisição de Alimentos – PAA), in the creation of alternative paths of rural development. The work analyzes the different strategies through which farmers and their organizations mobilize public policy instruments and market connections, expanding their room for maneuver and agency capacity. Research was conducted in the Baixo Sul Territory of the state of Bahia, focusing the heterogeneous web of social organizations involved in the implementation of the Food Acquisition Program in this setting.

A key point in the internationalisation process of companies comes with the choice of international market. Following this choice, the results companies may thereby obtain help in measuring their level of international performance. This study aims to measure the impact of internationalisation processes in keeping with company market orientations (MOs) through measuring their effect on international performance.

The authors obtained the data from a questionnaire sent out by email to a total of 8,103 exporting companies and/or with interests in exporting (the study population) registered in the AICEP-Portugal Global database that provided the email addresses of the company representatives responsible for internationalisation. The authors received a total of 320 valid responses (sample).

The results display a positive MO effect both on internationalisation processes and on international performance. The authors also note the importance of studying the influence of strategic orientations on internationalization processes, motivated by the particular SME’s characteristics.

The authors aim to contribute to the study of the influence of the MO, both upstream and downstream, thus seeking to verify its impact on internationalization processes.

This research article aims to prioritize the risks associated with the implementation of the project-based learning (PBL) concept in engineering institutions and develop possible strategies for risk management.

In this research article, various risks associated with the implementation of the PBL concept in engineering institutions are discovered by taking inputs from academicians and performing a literature survey of peer-reviewed journal articles. Then, identified risks are prioritized by using the Technique for Order Preference by Similarity to the Ideal Solution (TOPSIS) method. Finally, the risk mitigation strategies are developed.

From the literature survey, 11 risks associated with the implementation of the PBL concept are identified. The TOPSIS method resulted in group dynamics risk and faculty training risk as the top two risks in the implementation of the PBL concept, whereas anxiety risk and poor prior learning experience risk are relatively low-ranked risks.

The outcome of the research is based on the responses received through questionnaires. There are other methods also available for risk analysis, which are beyond this study.

The outcome of this research work will help the implementer of the PBL concept to effectively deal with the risks involved in implementing the PBL concept in engineering institutions by adopting strategies.

This research paper gives an idea about risks associated with the PBL implementation in engineering institutions. Also, this paper uses TOPSIS method for ranking of identified risks.

To date, the vast majority of existing research on unethical leadership has focused on top leaders’ actions and behaviors as the primary catalyst for the permeation of unethical behaviors in organizations. In this chapter, we shift the focus to middle and junior managers and argue that they too have an active role in contributing to the permeation of top-level unethical leadership. More specifically, we adopt a meaning-making lens to investigate how junior and middle-level managers perceive and interpret top-level unethical leadership and how such meaning-making affects their (un)ethical legitimacy. Understanding the role played by lower-level managers becomes vitally important to develop a more holistic picture of the permeation of unethical leadership. Findings from 30 in-depth interviews with top, middle, and junior managers reveal variables such as survival, group membership, and strain as buttressing meaning-making by lower-level managers. Findings also revealed two contrasting aspects, that is, “interactions” within organizational members as well as “silence” by top-level managers playing into individuals’ information processing and attribution capacities during ethical dilemmas. Real cases experienced by participants pertaining to the flow of unethical leadership illustrate how the central bearings play out in managerial practice.

Purpose – Recruiting sufficient participants who adequately represent the population of interest is an ongoing issue for accounting experimental researchers. This study investigates the impact of recruitment method on the number of participants, effort on the experimental task, and sample bias with respect to three individual difference variables (locus of control, social desirability response bias, and prosocial behavior). We employ five different recruitment methods: three forms of monetary compensation and two levels of an appeal for help with a research project.

Methodology – We recruit students in five sections of the same course taught by the same instructor (not one of the researchers), manipulating recruitment method across sections. Immediately following recruitment, participants completed a simple experimental task and scales for the individual difference variables.

Findings – We find that the method of recruiting resulted in different response rates, with appeal from a fellow student yielding the highest response rate, and appeal from a professor yielding the lowest response rate. Effort was greatest for the appeal from the professor and least for the draw. While the five subsamples that resulted from the five recruiting methods were not different with respect to the individual difference variables, the relationship of those variables to effort did vary.

Research Implications – Our findings suggest that researchers must carefully consider recruitment method not only in terms of how many participants can be attracted, but also in terms of the potential impact of the manner in which recruitment was conducted on the attitudes and behaviors of the participants during the experiment.

The aim of this study was to investigate the activity of 4-((4-((2-hydroxyethyl)(methyl)amino)benzylidene) amino)-1,5-dimethyl-2-phenyl-1,2-dihydro-3H-pyrazol-3-one (HEMAP), a Schiff base synthesized and characterized for the first time, to the authors’ knowledge, as a novel inhibitor against corrosion of mild steel (MS) in hydrochloric acid solution.

HEMAP was characterized by some spectroscopic methods including High-Resolution Mass Spectrometry (HRMS), Proton Nuclear Magnetic Resonance (1H NMR), Carbon-13 (C13) nuclear magnetic resonance (13C NMR) and Fourier Transform Infrared Spectroscopy (FT-IR). Then, the inhibition efficiency of HEMAP on MS in a hydrochloric acid solution was investigated by potentiodynamic polarization and electrochemical impedance spectroscopy (EIS). To explain the inhibition mechanism, the surface charge, adsorption isotherms and thermodynamic parameters of MS in the inhibitor solution were studied.

EIS tests displayed that the highest inhibition efficiency was calculated approximately as 99.5% for 5 × 10⁻² M HEMAP in 1 M HCl solution. The adsorption of HEMAP on the MS surface was found to be compatible with the Langmuir model isotherm. The thermodynamic parameter results showed that the standard free energy of adsorption of HEMAP on the MS surface was found to be more chemical than physical.

This study is important in terms of demonstrating the performance of the first synthesized HEMAP molecule as an inhibitor against the corrosion of MS in acidic media. EIS tests displayed that the highest inhibition efficiency was calculated approximately as 99.5% for 5 × 10⁻² M HEMAP in 1 M HCl solution.

The main objective of this study is to investigate the 7 new quality control or the 7 new management tools and their use in manufacturing organisations. This research investigates the understanding, knowledge of the tools and the level of application of the tools within the manufacturing sector. In addition, this paper aims to identify the benefits, challenges and critical success factors (CSFs) for the application of the 7 new quality control (QC) tools.

An online survey instrument was developed, and data collection was performed utilising a stratified random sampling strategy. The primary strata/clusters were formed by quality professionals working in all aspects of manufacturing organisations and functions. A total of 86 participants from different countries responded to the survey.

The main finding of this study is that 10% of participants within the manufacturing sector perceived that the 7 new QC tools could solve above 80% of organisational problems. Another relevant finding presented in this paper is that tree diagrams were the most utilised of the 7 new QC tools within the manufacturing sector. The least utilised tools are arrow diagrams. The common benefits of using 7 new QC tools in the manufacturing sector are helping people define, measure and analyse the problem areas or even prioritises them and providing some form of structure to the problem-solving efforts. This paper also revealed that the 7 new QC tools were most used in the manufacturing area but least utilised in the new products and research and development (R&D) functions. This work also presents a list of CSFs and challenges required to properly apply the 7 new QC tools in the manufacturing sector.

This study was just carried out in manufacturing organisations. It would be interesting to try and expand to services sectors and compare use within the services sector.

Authors understand that this is the very first empirical study analysing the use and understanding of the 7 new QC or management tools within the manufacturing sector. The results of this study represent an important first step towards a complete understanding of the applicability of these tools in continuous improvement programs on a global scale and the context in which they can be utilized.