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1 – 7 of 7Maria Céu Santos, Filipe Coelho, Jorge F.S. Gomes and Carlos M.P. Sousa
This paper aims to investigate how personal values relate to the psychological contract employees establish with their employers.
Abstract
Purpose
This paper aims to investigate how personal values relate to the psychological contract employees establish with their employers.
Design/methodology/approach
The sample consisted of 223 frontline employees from a major Portuguese company. The paper used stepwise regressions analysis to test the research hypotheses.
Findings
Collectivistic-oriented values were generally related to psychological contract features such as long time frame, lower tangibility, flexibility, inequality and collective regulation. Conversely, individualistic-oriented values were generally associated with a short time frame and a more tangible, stable, equal and individually regulated type of contract with a narrow scope.
Research limitations/implications
This study uses cross-sectional data collected from a single Portuguese company. While common method bias could potentially affect the results, various procedural remedies were used to control for it. Finally, the study relied on stepwise regression, which is a data-driven approach.
Practical implications
The study supports the contentions that internal dispositions are related to psychological contracts.
Originality/value
This paper innovates by exploring how employees’ personal values are associated with the psychological contract from a feature-oriented approach. In addition, this study was carried out in Portugal, highlighting the importance of exploring existing models and theories in different cultural contexts.
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Luís Miguel Cunha, Ana Pinto de Moura, Zulmira Lopes, Maria do Céu Santos and Isidro Silva
The purpose of this research is to assess public perception of food‐related hazards by Portuguese consumers at major metropolitan areas. A contrast was searched between…
Abstract
Purpose
The purpose of this research is to assess public perception of food‐related hazards by Portuguese consumers at major metropolitan areas. A contrast was searched between controllable and non‐controllable hazards.
Design/methodology/approach
The Perceived Food Risk Index developed by Fife‐Schaw and Rowe, was administered to a sample of 666 subjects through a door to door interview using a random route walk procedure and following a quota sampling controlled for sex, age and location. Risk perception was evaluated over ten risk characteristics, for each of the hazards.
Findings
Through principal component analysis, two main components were identified: “Knowledge” and “Dread”. A perceptual map of the hazards was built over these two dimensions. A high level of worry and concern associated with fatty foods was found, clearly contradicting the expected attenuation of risk perception associated to greater perceived personal control. Contrarily to previous findings for other populations, GMOs yielded lower levels of both “Knowledge” and “Dread”. Based on risk perceptions, consumers were grouped in four segments: optimists, unconfident, fearless, and fearful.
Originality/value
This work adds to knowledge on the Portuguese consumer and its risk perceptions, a fairly unreported topic, thus helping to the success of food safety communication by different stakeholders.
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Ana Pinto de Moura, Luís Miguel Cunha, Ulisses Miranda Azeiteiro and Walter Leal Filho
The role of information technology (IT) in the business arena has continuously shifted over the last decades, and it has become an important part of how companies manage and…
Abstract
The role of information technology (IT) in the business arena has continuously shifted over the last decades, and it has become an important part of how companies manage and control their resources. User satisfaction in IT usage is critical because this construct is often viewed as a surrogate for IT success. Decisions regarding the building of the technical IT architecture should be closely linked to the organizational design of the company itself. So, IT plays a crucial role in organization, especially regarding the accounting function.
The purpose of this paper is to contribute to the body of knowledge in the extent to which IT affects the ability to solve accounting tasks. We will measure the impact of IT on user satisfaction, on accounting information use and, finally, on accountants' tasks.
The relationship between IT and management accounting practices was investigated. On one hand, data from Portuguese manufacturing firms were collected using a survey and analyzed using statistical software. On the other hand, based on findings from 17 in-depth interviews, 6 case studies were built and analyzed.
The findings suggest that user satisfaction in IT usage and the use of accounting techniques and accounting information increases with new IT investments. We also find a tendency for change in the decentralization of management accounting tasks.
These study findings have significant implication for practice and research. Today accounting and IT are inseparable and accountant's uses of sophisticated management accounting techniques are clearly dependent of IT existence.
Gustavo Adolfo Yepes-López, José Luis Camarena, Julián Mauricio Cruz-Pulido, Luz Jeannette Quintero-Campos, Virginia Lasio, Jorge Rodriguez, Jack Zambrano-Vera, Consuelo Adelaida García de la Torre, María Matilde Schwalb-Helguero, María Ángela Prialé, José Solís-Sierra, Maruzella Rossi-Undurraga, Roberto Carvajal-Ramos, Pedro Javier Martinez, Victoria González-Gutiérrez, Rogelio Sánchez-Reyna, Griselda Lassaga and Nicolás Beltramino
This article aims to report on the development and validation of a bribery measurement index for the business sector, which, based on institutional theory, seeks to overcome the…
Abstract
Purpose
This article aims to report on the development and validation of a bribery measurement index for the business sector, which, based on institutional theory, seeks to overcome the limitations of traditional measurements, recognizing the dynamics that originate the phenomenon and identifying process components.
Design/methodology/approach
To construct the index, correlational and principal component analysis techniques were used, as well as rigorous statistical tests, validating the instrument in a sample of 2,963 companies in Latin America, including Argentina, Colombia, Chile, Ecuador, Guatemala, Mexico and Peru.
Findings
The result was an instrument composed of two dimensions: (1) anti-bribery game rules, composed of regulations knowledge and anti-bribery efforts, and (2) bribery as a perceived habit, allowing an objective representation of reality due to its internal consistency, concurrent and discriminant validity.
Practical implications
This instrument is one of the few that focuses on measuring bribery in the business sector in terms of corrupt practices, applicable for both public and private institutions to promote game rules against bribery. Additionally, the proposed theoretical model can be used to measure other phenomena with similar characteristics.
Originality/value
This article empirically highlights different variables that make bribery possible. The results can be helpful in the design of strategies to prevent this type of behavior. It also highlights the importance of designing mechanisms to record information related to bribery and the different expressions of corruption in order to explain its different nuances.
Propósito
Este artículo informa sobre el desarrollo y validación de un índice de medición de soborno para el sector empresarial, que, basado en la teoría institucional, busca superar las limitaciones de las mediciones tradicionales, reconociendo las dinámicas que originan el fenómeno e identificando los componentes del proceso.
Diseño/metodología/enfoque
Para la construcción del índice se utilizaron técnicas de análisis correlacional y de componentes principales, así como rigurosas pruebas estadísticas, validando el instrumento en una muestra de 2.963 empresas de América Latina, entre ellas Argentina, Colombia, Chile, Ecuador, Guatemala, México y Perú.
Hallazgos
El resultado fue un instrumento compuesto por dos dimensiones: (1) reglas de juego antisoborno, compuestas por conocimiento normativo y esfuerzo antisoborno (2) soborno como hábito percibido, permitiendo una representación objetiva de la realidad debido a su consistencia interna, validez concurrente y discriminante.
Originalidad/Valor
Este artículo pone en evidencia empírica diferentes variables que hacen posible el soborno. Los resultados pueden ser útiles en el diseño de estrategias para prevenir este tipo comportamiento, también destaca la importancia de diseñar mecanismos para registrar la información relacionada con la lucha contra el soborno.
Implicaciones prácticas
Este instrumento es uno de los pocos que se enfoca en medir el soborno en el sector empresarial en términos de prácticas de corrupción, útil para instituciones tanto públicas como privadas para promover mejores reglas de juego en contra del soborno. Adicionalmente el modelo teórico propuesto puede ser utilizado para medir otros fenómenos con características similares.
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Gracia Rubio Martín, Conrado M. Miguel García, Francisco José González Sánchez and Álvaro Féliz Navarrete
The aim of this work is to explain the final negotiated prices for some of the most famous transfers of football players over the last twelve years (2007–2018).
Abstract
Purpose
The aim of this work is to explain the final negotiated prices for some of the most famous transfers of football players over the last twelve years (2007–2018).
Design/methodology/approach
The article analyses different values for forwards taken from the sports website Transfermarkt, developing a statistical model based on personal, performance, risk, environmental and popularity variables. From those values, the article finds an explanation for the final prices paid for 20 superstar players based on a combination of real option valuations, incorporating the players' life cycles and game theory.
Findings
The authors find that in a large percentage (70%) of the analysed cases, the price paid was higher than the intrinsic market value resulting from Transfermarkt, implying the existence of monopolistic rents, paid as “growth options” on prices from different negotiating conditions. On occasions, the final prices also exceed the value of the growth option, calculated under neutral bargaining conditions, highlighting the lack of economic viability of important transfers, leading to financial difficulties for the clubs involved.
Originality/value
The algorithm provides more flexibility and realism than previous proposals, based on the life cycle of football players, introducing the uncertainty and volatility of projections through Monte Carlo simulation, the capacity of clubs to bargain a price at any point of the contract and finally, the buyer's ability to transfer the player if his subsequent performance is not as expected.
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