Search results

1 – 10 of 271
Article
Publication date: 26 July 2022

Patrícia Gomes, Isabel Brusca, Maria J. Fernandes and Estela Vilhena

This paper aims to research the reforms toward International Public Sector Accounting Standards (IPSAS) implementation and the perceptions about the use and usefulness of…

Abstract

Purpose

This paper aims to research the reforms toward International Public Sector Accounting Standards (IPSAS) implementation and the perceptions about the use and usefulness of accounting information in the context of local government in the Iberian Peninsula. The paper focuses on the perspective of chief financial officers (CFOs).

Design/methodology/approach

The paper uses a mix of qualitative and quantitative methods. Beyond the study of the context of the reform in both countries through the consultation of legislation and official documents, the authors collected primary data through a survey addressed to the local CFO to catch both countries' perceptions and beliefs toward the topic under research.

Findings

The authors' findings evidence that both countries have made strong efforts to adapt IPSAS to both countries' national standards. The coercive and mimetic isomorphism and the private accounting normative were important determinants in the reform. Looking at perceptions, budget information continues to be perceived as the king information for public management and decision-making. In a comparative way, the Portuguese CFO seems to be more optimistic concerning the use and usefulness of the new accounting system. The strong orientation of CFO to cash-basis and budgeting information is an important explanation of the lower use and usefulness, essentially in the Spanish context. The regression results show that individual perceptions and beliefs on the accounting reform influence the opinion about the usefulness and use of financial information.

Research limitations/implications

The use of the survey method has some limitations very discussed in the literature that are also applied in this study.

Practical implications

The paper has the potential to contribute to the academic, political and practitioner discussion of the core purposes of financial accounting information in the public sector and financial accounting information's impacts on the European Public Sector Accounting Standards (EPSAS) framework.

Originality/value

The recent adoption of the new accounting system in local governments of both contexts contributes to knowledge on the public sector accounting reforms toward the transition to accrual accounting and the IPSAS. The innovative character of the paper contributes to better clarify how the perceptions of the accounting reform influence the usage level of public financial information.

Details

Journal of Public Budgeting, Accounting & Financial Management, vol. 35 no. 1
Type: Research Article
ISSN: 1096-3367

Keywords

Article
Publication date: 1 March 2007

Susana Margarida Jorge, João Baptista da Costa Carvalho and Maria José Fernandes

Until the end of 1997, governmental accounting in Portugal was characterised as essentially cash-based budgetary accounting, using singleentry as the bookkeeping method…

Abstract

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.

Details

Journal of Public Budgeting, Accounting & Financial Management, vol. 19 no. 4
Type: Research Article
ISSN: 1096-3367

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

Keywords

Book part
Publication date: 7 October 2019

Anete Abramowicz, Gabriela Guarnieri de C. Tebet and Tatiane Cosentino Rodrigues

This text is the result of an extensive bibliographical research on the development of Childhood Studies in various regions of Brazil based on the understanding that…

Abstract

This text is the result of an extensive bibliographical research on the development of Childhood Studies in various regions of Brazil based on the understanding that childhood is a social discursive construction, as well as human rights, and both concepts are interlinked when the subject in focus is the children’s rights. According to research data while advances in the concept of childhood have supported specific child protection policies, the issue of marginalization and inequalities affecting children is some of the central matters developed within childhood studies in Brazil. In this article, we map the advances of childhood studies in Brazil and its relation to children’s rights. However, we may state that neither childhood nor children’s rights are still a reality for all Brazilian children, especially when considering other markers that have challenged the rights of our children, such as race, ethnicity, social class, and gender.

Book part
Publication date: 2 July 2020

Thiago Pierobom de Ávila

This chapter demonstrates how the reception, adaption and development of gender studies in Brazil and subsequent law reform have created a new theoretical field of…

Abstract

This chapter demonstrates how the reception, adaption and development of gender studies in Brazil and subsequent law reform have created a new theoretical field of feminist criminology with a Southern approach. During the 1980s, Brazilian literature discussed gender violence according to three theories: male domination (Chauí), patriarchal domination (Saffioti) and relational violence (Gregori). Gender theories were introduced and developed during the 1990s. Decolonial studies stressed the deeper intersection of gender with race, social class and other vectors of discrimination, which increases the vulnerability of minority women, particularly black and indigenous women. The increase in gender studies supported political feminist advocacy to promote law reform, such as the Maria da Penha Law, the criminalisation of femicide, reforms related to sexual violence and women in prison. Feminist criminology has both criticised law and used it to promote gender equality on society. Judicial practices indicate the conservative resistance of the juridical field to assimilating gender debates and feminist critical theories as a whole.

Details

The Emerald Handbook of Feminism, Criminology and Social Change
Type: Book
ISBN: 978-1-78769-956-4

Keywords

Article
Publication date: 21 March 2016

Ani Caroline Grigion Potrich, Kelmara Mendes Vieira and Wesley Mendes-Da-Silva

The purpose of this paper is to build and compare models that assess university students’ financial literacy. Financial literacy, understood as the mastery of a set of…

7359

Abstract

Purpose

The purpose of this paper is to build and compare models that assess university students’ financial literacy. Financial literacy, understood as the mastery of a set of knowledge, attitudes and behaviors, has assumed a fundamental role in allowing and enabling people to make responsible decisions as they strive to attain financial wellbeing. To this end, models that integrate financial knowledge, behavior and attitude are integrated. The models are subsequently estimated, and many comparative tests are performed.

Design/methodology/approach

The study investigated a random sample of 534 university students attending public and private universities in southern Brazil. The choice of scale was based on consideration of the best adjustment for the Brazilian context, appropriate translation and content validation. For an analysis of the collected data, structural equation modeling was employed using two strategies.

Findings

The findings indicate that, in the model estimation stage, the scales for behavior and attitude have been reduced. Among all of the models estimated, the best adjusted model indicates that financial knowledge and financial attitude have positive impacts on financial behavior.

Research limitations/implications

The results are not generalizable to the wider population; to enable such generalization, different profiles should be researched using a larger sample. In practical terms, the financial behavior of Brazilian university students expresses the ability to establish long-term aims and saving aimed at future acquisitions and unexpected spending. This behavior is directly influenced by basic and advanced questions of financial knowledge and also by the importance attributed to attitude by establishing aims, control of spending and financial reserves.

Originality/value

This paper describes a pioneer study with respect to modeling financial literacy in Brazil. This topic can be improved as the need for rigorous evaluation of financial literacy grows at the same speed as the creation of more complex financial products.

Details

Management Research Review, vol. 39 no. 3
Type: Research Article
ISSN: 2040-8269

Keywords

Article
Publication date: 18 January 2023

Maria João Guedes, Nuno Fernandes Crespo and Pankaj C. Patel

Building on contingency theory, this paper aims to investigate the extent to which the “4Ps international adaptation strategy” and internationalization intensity shape the…

Abstract

Purpose

Building on contingency theory, this paper aims to investigate the extent to which the “4Ps international adaptation strategy” and internationalization intensity shape the servitization–profitability relationship.

Design/methodology/approach

The authors use primary (survey) and secondary (archival) data to perform multiple regression analysis.

Findings

The results indicate a positive relationship between servitization and profitability, and international intensity strengthens this association. The effects, however, are not consistent across the 4Ps – the price international adaptation strategy strengthens the positive relationship between servitization and profitability, while product and place international adaptation strategies weaken that relationship.

Practical implications

The findings have implications for the role of international intensity and the 4Ps in the marketing servitization context.

Originality/value

The study provides guidance for small firms in realizing higher performance by leveraging the 4Ps in the servitization context. Counter to expectations, placement and product lead to lower performance with increasing servitization, whereas price strengthens this relationship. The study adds to the international industrial management and marketing literature, providing evidence that contingency factors such as international marketing mix adaptation/standardization strategies moderate the servitization–profitability relationship.

Details

Journal of Business & Industrial Marketing, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0885-8624

Keywords

Article
Publication date: 8 September 2022

Nuno Fernandes Crespo, Cátia Fernandes Crespo and Maria Calado

The purpose of this study is threefold: 1) to examine the relevance of specific strategic orientations for family businesses in the context of an intense crisis such as…

Abstract

Purpose

The purpose of this study is threefold: 1) to examine the relevance of specific strategic orientations for family businesses in the context of an intense crisis such as the COVID-19 pandemic; 2) to investigate the role of a family adaptability in surviving the crisis; and 3) to assess how proactive strategic responses connected with marketing or retrenchment responses connected with reducing costs relate to the expected survival of the crisis.

Design/methodology/approach

The method adopted is a quantitative research approach. The theoretical framework uses a partial least squares structural equation modeling (PLS-SEM) for the data collected from an online survey of a sample of 544 family businesses in the accommodation industry.

Findings

This paper makes three main findings. First, family businesses that invest in operational marketing actions as a strategic response to the crisis have a high expectation of surviving the crisis. Second, family businesses that reduce their operational and labor costs as a strategic response have a low expectation of surviving the crisis. Third, the family business’s adaptability is also fundamental to their expectation of survival.

Originality/value

This is the first paper to identify the possible reactions of family businesses to the COVID-19 crisis. the authors show that there are proactive or retrenchment strategic responses, and the authors relate those responses to the expectancy of surviving the crisis. This is also the first study to examine the relevance of family adaptability as a measure of the resilience of family businesses and, therefore, as a determinant of the expectation of surviving the crisis.

Details

Journal of Family Business Management, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2043-6238

Keywords

Article
Publication date: 25 October 2021

Catarina Cubo, Rui Oliveira, Ana Cristina Fernandes, Paulo Sampaio, Maria Sameiro Carvalho and Paulo Afonso

This paper aims to present and discuss an innovative maturity model (MM) to assess supply chain quality management (SCQM). The SCQM MM can be used to guide organizations…

Abstract

Purpose

This paper aims to present and discuss an innovative maturity model (MM) to assess supply chain quality management (SCQM). The SCQM MM can be used to guide organizations in the development and improvement of quality in their supply chains (SCs). Additionally, this paper intends to better understand that integration and its impacts on organizational performance.

Design/methodology/approach

The proposed MM was developed based on an exhaustive literature review of the most relevant MMs developed in the areas of quality management, supply chain management and other relevant domains.

Findings

The proposed MM consists of a matrix with 100 criteria organized in five organizational dimensions and five maturity levels, embracing the most relevant SC issues and describing a progressive path towards a state of full maturity.

Originality/value

It is an innovative tool useful for both academic experts and practitioners to integrate quality management across the SC, thus promoting and improving organizational performance from an integrated and sustainable perspective.

Details

International Journal of Quality & Reliability Management, vol. 40 no. 1
Type: Research Article
ISSN: 0265-671X

Keywords

Article
Publication date: 27 November 2020

Rafael Morais Pereira, Maria Laura Ferranty MacLennan and Eliane Fernandes Tiago

The presentation of the specificities inherent in the adoption of the cooperation practices for the eco-innovation development is sometimes fragmented and superficial in…

Abstract

Purpose

The presentation of the specificities inherent in the adoption of the cooperation practices for the eco-innovation development is sometimes fragmented and superficial in the literature. So, the purpose of this paper is to analyze how the literature has studied the association between interorganizational cooperation and the development of eco-innovation, for the developing a framework with the different faces of this connection.

Design/methodology/approach

To achieve the proposed objective, the authors conducted a literature review through the Web of Science database. The selected manuscripts were analyzed from the following categories: Why to cooperate?, What is cooperation?, How to cooperate?, Who to cooperate with?, How much is it worth to cooperate?, Where does cooperation take place?, When to cooperate?, and So what?.

Findings

Given the proposed objective, as a general aspect highlighted, the analyzed articles revealed that interorganizational cooperation has been presented as relevant for the development of eco-innovations. Thus, cooperation on their different faces allows companies to overcome resource constraints, even partially, while facilitating the development of different types of ecological innovations as costs and risks are reduced.

Originality/value

The theoretical contribution is expected to be the proposition of a framework capable of systematizing several specificities, including the antecedents and motivations, definitions and cooperation types, cooperation partners, important conditions that highlight how much cooperation is worth, where and when cooperation occurs and, finally, the main insights of this association, to guide future studies.

Details

International Journal of Innovation Science, vol. 12 no. 5
Type: Research Article
ISSN: 1757-2223

Keywords

1 – 10 of 271