ADVANCE - Artigos em Revistas Internacionais / Articles in International Journals
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- Does the level of enforcement shape the complexity in accounting standards?Publication . Morais, Ana; Pinto, InêsAbstract: This paper examines whether the level of enforcement shapes the complexity in accounting standards. First, in order to identify the level of complexity in accounting standards, we calculated a new measure that conceptualizes accounting complexity based on the theoretical dimensions of multiplicity and diversity. To calculate this new measure, the content of each International Financial Reporting Standard and International Accounting Standard, in 2018, was analyzed. Second, we investigated whether the level of enforcement affects this score, using the number of enforcements published by the European Securities and Markets Authority (ESMA). Our results show that accounting standards with a higher number of enforcements by ESMA are also more complex, suggesting that enforcement is an important factor that explains the level of complexity of an accounting standard. This study is particularly relevant for regulators in the accounting, auditing, and enforcement fields, since it provides evidence of how enforcement contributes to increasing the level of complexity of accounting standards. This study contributes to the debate on the interdependence of enforcement and accounting regulation, showing that enforcement mechanisms can influence accounting standards. This study also calculates a new measure of complexity in accounting standards, rather than using a quantitative proxy.
- Mandatory adoption of IASB standards: Value relevance and country-specific factorsPublication . Morais, Ana; Curto, José DiasThe objective of this study is to investigate if the value relevance of European-listed companies increased after the mandatory application of International Accounting Standards (IAS)/International Financial Reporting Standards (IFRS) and how the value relevance of accounting information prepared under IAS/IFRS is shaped by the specific factors of the country in which companies are domiciled. Results show that the value relevance of financial information during the period companies applied mandatory IAS/IFRS is higher than for the period during which they applied local accounting standards. We also found that countries where accounting and tax are clearly separated show more relevant accounting information. Finally, we found that companies from countries with more legal and public enforcement mechanisms disclose less relevant accounting information under IAS/IFRS.
- Do harmonised accounting standards lead to harmonised accounting practices? An empirical study of IAS 39 measurement requirements in some European Union countriesPublication . Morais, Ana; Fialho, AnaThe objective of this paper is to investigate the level of harmonisation for IAS 39 Financial Instruments: Recognition and Measurement and to identify if different levels of harmonisation are associated with company-specific factors. Based on Rahman et al. (2002), we used the Jaccard (JACC) index to determine the level of harmonisation between IAS 39 and the financial reporting practice of a broad-based sample of European-listed companies in 2005. We applied regression analysis to identify companies’ specific characteristics that affect the level of convergence of the reporting practice of financial instruments. The results of this study show a high level of harmonisation between accounting practices of European companies included in our sample and IAS 39.
- The journey of culture and social responsibility and its relationship with organizational performance : pathway and perspectivesPublication . Reis, Alexandre dos; Veríssimo, José ManuelAbstract: Purpose – The purpose of this study is to map and analyze the academic production regarding the relationship among organizational culture (OC), corporate social responsibility (CSR) and organizational performance (OP), based on 240 papers listed in the Web of Science (WoS) database. Design/methodology/approach – This research was performed based on a bibliometric analysis supported by the VOSviewer software, followed by a content analysis of 37 prominent publications. Findings – The results make it possible to identify the geographical and institutional profile of the production, the level of collaboration and interaction between the researchers and their theoretical base of reference, and to consolidate the main characteristics, trends, and future directions of research in this field. Practical implications – This study propitiates a vast and practical repertoire that addresses business issues involving the relationship among OC, CSR and OP aiming to help the managers to interpret their local realities and challenges, especially due to positive impacts that such relationship can generate in the business. Originality/value – A systematic literature review involving specifically the themes of OC, CSR, and OP in a scenario of gradual growth in the number of publications and interest in these themes.
- SMEs managers’ perceptions of MCS : A mixed methods approachPublication . Curado, Carla; Jesus, Maria; Bontis, NickThe goals of this study are to explore the use of the Management Control Systems (MCS) by SMEs’ managers at the country level in order to identify the importance given to financial and nonfinancial measures, as well as key performance indicators. In this study, we use the behavioral accounting lens and adopt mixed methods approach to study the use of the MCS in Portuguese small to medium enterprises (SMEs): a correlational and a configurational analysis. Data was collected from a cross-sectional survey of 414 top managers of Portuguese SMEs across several industries. The results show that managers’ perceptions of the importance given to financial measures is positively and significantly related to the importance given to several nonfinancial measures. We take an original approach by addressing the managers’ perceptions to contribute to the understanding of Portuguese SMEs’ use of tools for strategy implementation: the use of different MCS. Additionally, the study discovers alternative configurations of individual and organizational conditions that lead to the managers’ perception of the importance given to financial and nonfinancial measures. This paper offers support for SMEs based on controlling strategy implementation by using MCS. The study’s limitations regard a relatively low response rate to the questionnaire (4.56%), which may be justified because data was collected during the COVID-19 pandemic. We offer alternative configurations that generate the perception of managers about the importance of using financial and nonfinancial measures. Our results enlighten the use of such tools in support of strategic accomplishment..
- Creativity for problem solving in the digital era : configurations of leadership profilesPublication . Tigre, Fernanda Bethlem; Henriques, Paulo Lopes; Curado, CarlaFinding creative solutions to organizations’ challenges is critical to determining the ability to thrive. Creative leadership promotes an organizational culture based on creative problem-solving skills. Five leadership elements (being digitally and technologically savvy, having a results orientation, promoting collaborative teamwork, possessing business skills, and providing resources to the team) enable leaders to pursue creative or uncreative problem-solving solutions. The current study used a fuzzy-set qualitative comparative analysis to identify the elements of creative leadership. The analysis comprises data from 123 leaders worldwide from different sectors collected from an online survey. The results showed five leadership profiles leading to creative problem-solving and another five profiles leading to an uncreative outcome. The results provided a tangible approach to the behaviors needed to be creative leaders and the configurations of uncreative behaviors to avoid. The study integrates academic and practitioner perspectives on creative leadership and offers a model supported in the academic literature and relevant to practical needs .
- The contribution of knowledge management to human resource development: a systematic and integrative literature reviewPublication . Ferreira, Beatriz; Curado, Carla; Oliveira, MírianKnowledge management (KM) and human resource management (HRM) are closely related, since they both manage knowledge-based intangible assets that create and maintain a competitive advantage. In this research, we aim to show how KM contributes to human resource development (HRD) by systematically reviewing the empirical literature of the last 20 years (2000 to 2019). The results show that six KM processes contribute to seven dimensions of HRD to different degrees. KM contributes mostly to individual and professional HRD. The two most relevant KM processes in this relation are the creation and sharing of knowledge. The findings indicate an underuse of KM in technological, organizational, and social HRDs that should alert managers. The contribution of this study regards the identification of these seven dimensions of HRD and the effects that KM processes have on them. This contribution provides theoretical guidance on the relation between KM processes and HRD dimensions that leads to managerial implications for organizations.
- Knowledge sharing and absorptive capacity: interdependency and complementarityPublication . Balle, Andrea Raymundo; Oliveira, Mírian; Curado, CarlaAbstract: Purpose – This study aims to resolve contradictions in the literature regarding the relationship between knowledge sharing (KS) and absorptive capacity (AC). The authors analyze the reasons for which KS has been interpreted as an antecedent and those for which it has been seen as a consequent of AC. Design/methodology/approach – The study uses a systematic review of the literature to identify the arguments supporting the relationships between the constructs and propose a model. Additionally, the hypotheses were tested using SEM to assess the proposed model. Findings – The findings reveal the nature of the relationship between KS and AC. Suggesting AC is bidimensional, consisting of potential AC and realized AC, while the relationship between these two dimensions depends on KS. Research limitations/implications – This study provides consistent theoretical grounds for future empirical research. The study findings demonstrate KS provides a real contribution towards AC, validating the previous literature on the impact of KS antecedents on realized AC. Additionally, the authors provide evidence to suggest knowledge donation is an output of the AC process, thus generating a debate on the nature of knowledge donation (requested vs unrequested), which raises interesting research questions to be addressed in the future. As a limitation, empirical data was only collected in the context of software development in two countries. Practical implications – The results elucidate the central role of knowledge collection within AC. For managers, the importance of the role of knowledge collection to fully benefit from AC and exploit knowledge is highlighted. Originality/value – The research design is original in that it combines a systematic and integrative literature review to the ground and propose hypotheses with empirically testing of the emerging model. The study clarifies the relationship between KS and AC, providing evidence to show knowledge donation is an output of the AC process. The benefits of this study can be seen at the team and firm-level.
- The critical factors for cloud computing adoption during SARS-CoV-2 pandemicPublication . Vareschi, Rodolfo D.; Picoto, WinnieDue to the rapid global spread of the pandemic caused by the new coronavirus, companies and institutions adopted precautionary measures to reduce the risk of contagion, such as asking employees to work remotely from their homes. In this scenario, cloud computing technology has proven to be a great ally of companies to overcome the crisis caused by the pandemic as it provides the necessary infrastructure to access the organizational systems and resources from anyplace, anywhere, and anytime. Although current research identifies important factors for cloud computing adoption, none has yet analyzed whether those are the same given the crisis cause by the pandemic. For this purpose, 18 factors were identified and presented to experts in cloud computing technology, to seek a consensus regarding the order of importance of these factors. Using the Delphi method conducted with two rounds of questions, an ordered list according to the degree of importance of the main factors that influence the adoption of cloud computing was obtained. According to the results, the six most important factors are: (1) adoption, migration, and acquisition cost; (2) availability and accessibility; (3) scalability; (4) cost of data confidentiality and availability loss; (5) security, and (6) customization
- The competencies needed for digital transformationPublication . Fonseca, Patrick; Picoto, WinnieDue to advanced technologies, companies currently face massive changes in their work. The ability to connect with and to satisfy their customers through software-based experiences is even more important. This study contributes to the literature by helping companies rethink their strategies on the development of competencies to respond to the challenges of the current digital transformation. It further contributes by identifying the digital competencies, which are important in the companies’ workplace environment of today. This study used a panel of 16 professionals to create an ordering rank according to the degree of importance of digital competencies. This ranking provides an updated overview of the challenge from the gap in digital competencies that has resulted from the digital transformation. We used the Delphi method to divide this process into two phases with two rounds. According to the results, the most important digital competencies are related with data analysis, use, and collaboration through digital technologies.