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1 – 4 of 4Rui Pedro Figueiredo Marques, Henrique M. Dinis Santos and Carlos Santos
The paper aims to present a solution which makes it possible to control and audit organizational transactions in real time, helping to determine the degree of reliability with…
Abstract
Purpose
The paper aims to present a solution which makes it possible to control and audit organizational transactions in real time, helping to determine the degree of reliability with which they are carried out, mitigating the organizational risk. This auditing is made at a very low level of organizational transactions executed and supported exclusively in a digital format, contrary to what happens in most monitoring of transactions, which occurs at a high level. Moreover, it describes the conceptual architecture of the solution, its components and functionalities as well as the development and technical issues which should be taken into consideration on the deployment and evaluation of the solution.
Design/methodology/approach
The work follows the design science methodology. It presents the problem and motivation of the investigation, the solution design and how it is being deployed. Furthermore, it presents the expected results based on the proposed architecture and on the results which are currently being achieved with the prototype implementation.
Findings
The prototype is being put into practice, thus the gathering of results and their evaluation is not yet complete. However, preliminary results are really satisfactory and very close to those expected and enumerated.
Originality/value
The research contributes to a new vision of organizational auditing focused on assurance services in transactions executed and supported in a digital format in compliance with the formalisms of a business ontological model of organizational transactions.
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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.
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Teresa Cunha Ferreira, David Ordóñez-Castañón and Rui Fernandes Póvoas
This research seeks to provide methodological bases for the identification, documentation and critical reflection of good practices of architectural design in built heritage…
Abstract
Purpose
This research seeks to provide methodological bases for the identification, documentation and critical reflection of good practices of architectural design in built heritage. These are applied explicitly to the School of Porto architects, which express a high sense of pedagogy and community practice in this field. The methodological approach defines the selection criteria for a georeferenced inventory and the procedures for in-depth analysis of adaptive reuse strategies.
Design/methodology/approach
The works included in the inventory were selected according to geographical, chronological, typological, qualitative and quantitative criteria. The cases chosen for in-depth analysis have been studied along four thematic axes to dissect all the intervention processes (previous state, design/construction and final state). This approach is supported by a cross-analysis of different sources (oral, written, graphic) and using drawing as a fundamental research tool.
Findings
The research has collected and disseminated up to 150 works by 44 architects, providing a comprehensive portrait of heritage intervention by the School of Porto over the past decades. The selection of 22 buildings for in-depth documentation reveals a particular sensibility toward the cultural values through a case-by-case approach based in deep knowledge of the preexisting context and the introduction of contemporary additions in continuity and harmonious relation with the environmental and sociocultural context.
Originality/value
This work provides a novel methodology suitable for further extension and adaptation to other case studies, as a first contribution to a more comprehensive “Atlas of Architectural Design in Built Heritage” with European case studies. The research aims to introduce new and deeper perspectives on reference works that may constitute pedagogy for the future practice of architects within contextual, inclusive and sustainable approaches.
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Gustavo Silva, Leandro F. Pereira, José Crespo Carvalho, Rui Vinhas da Silva and Ana Simoes
This study aims to conduct a pertinent assessment of the concept of business competitiveness and how Portugal can progress in that field, for the sake of becoming a more…
Abstract
Purpose
This study aims to conduct a pertinent assessment of the concept of business competitiveness and how Portugal can progress in that field, for the sake of becoming a more sustainable and wealth-creator economy.
Design/methodology/approach
The research was elaborated with 65 in-depth interviews with expert persons from the Portuguese business ecosystem, who were asked to reflect on the state of the economy and competitiveness of the country.
Findings
There is much room for improvement in almost all areas of activity, in particular by promoting an innovative, value-adding and exporting private sector and a lighter and more efficient public sector. The conclusions point to modernisation of the Portuguese economy as a way of making it more competitive in a highly competitive and demanding global scenario.
Originality/value
To the best of the authors’ knowledge, it is the first time that a reflection with experts of the local Portuguese economy has been carried out, especially after a difficult period of COVID.
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