DG - Comunicações em Actas de conferências / Conference Documents
Permanent URI for this collection
Browse
Recent Submissions
- Contabilidade social e ambiental: que conclusões sobre a investigação actual?Publication . Eugénio, Teresa; Morais, Ana; Lourenço, IsabelCom o objectivo de contribuir para uma reflexão sobre o tipo de estudos que têm sido publicados nesta área de investigação de contabilidade social e ambiental, foram analisados um conjunto de artigos publicados nos top journals de contabilidade entre 2000 e 2006. Esta análise permitiu identificar para os diferentes estudos: o objectivo e conclusões, sectores de actividade envolvidos, origem e tipo de dados, metodologias e os países em estudo. Concluímos que os temas variam entre a procura de justificar a teoria de legitimidade como factor explicativo da divulgação de informação ambiental; desempenho ambiental versus performance ambiental; metodologias; divulgação de informação social e ambiental; sistemas de contabilidade social e ambiental; e o impacto da regulamentação. Conclusões sobre os restantes tópicos são apresentadas.
- Aplicação das normas do IASB em Portugal: as principais alteraçõesPublication . Lourenço, Isabel Costa; Morais, AnaA União Europeia iniciou, na década de 90, um processo de aproximação às normas do IASB que culminou em 2002 com a aprovação do Regulamento 1606/2002 do Parlamento Europeu e do Conselho da União Europeia, que obriga as sociedades com valores mobiliários admitidos à cotação em mercado regulamentado da União Europeia a preparar e apresentar as suas demonstrações financeiras consolidadas de acordo com as disposições previstas nas normas do IASB, a partir do exercício com início em ou após 1 de Janeiro de 2005. Neste contexto, considerou-se que é importante realizar um estudo com vista a avaliar o impacto em Portugal deste processo de transição para as normas do IASB. O objectivo deste estudo é o de, por um lado, verificar se as empresas portuguesas cotadas em bolsa e sujeitas à aplicação do POC e das Directrizes Contabilísticas terão de alterar, ou não, muitos procedimentos contabilísticos para preparar as suas Demonstrações Financeiras Consolidadas em conformidade com as normas do IASB e, por outro lado, identificar os assuntos sujeitos a maiores alterações. Do estudo realizado, pode concluir-se que as áreas sujeitas a maior alteração serão as que se relacionam com existências, investimentos em associadas, imparidade de activos fixos tangíveis e de activos intangíveis, instrumentos financeiros e tratamento contabilístico das concentrações de negócios.
- Valorização e implicações do capital intelectualPublication . Curado, Carla; Navas-Lopez, JoseThis paper addresses the issues of intellectual capital valuing and measuring, and its implications for management. The efforts to model intellectual capital reflect a vision of improved management on the critical resources in the Knowledge Economy. Such management entails the development of internal reports on intellectual capital and the search for measures. This particular resource presents distinctive characteristics that involve specific aspects of its management in organizations. Analysing the peculiar and interesting dimensions of intellectual capital allows us to face the challenges of its management.
- PhD Project on knowledge management and intellectual capitalPublication . Curado, CarlaBontis et al. (2002) suggest that intellectual capital represents the “stock” of knowledge that exists in an organization. Managing this stock of knowledge in the firm is the domain of knowledge management (Choo and Bontis, 2002). There are different dimensions of intellectual, and flows between them. There must be made a fundamental distinction between stocks and flows of knowledge (Dierickx and Cool, 1989), (Roos and Roos, 1997), (Bontis et al., 1999). Knowledge is a puzzling concept, tough to measure (Spender, 2002). Value is created when stocks of knowledge are employed and degrades when they remain unused (Pike et al., 2002). Knowledge assets are not consumed when they are applied to solving organizations problems, on the contrary, a knowledge asset´s value is generally maintained and often enlarged by its application, while conventional assets must be depreciated or replaced (Spender, 2002). Thus, knowledge management is a strategic issue (Nonaka and Konno, 1998), (Alvarez and Barney, 2001), (Bontis and Nikitopoulos, 2001).
- Using bibliometric analysis to identify and categorize the most used references in customer relationshipPublication . Araújo, Cintia Cristina S. de; Pedron, Cristiane Drebes; Picoto, WinnieMany researches have been developed about Customer Relationship Management (CRM) on several areas of knowledge, for instance, on Information Systems, Marketing, Strategy, Psychology and others. This diversity of approaches and perspectives about CRM justifies the need for systematized sources and themes used to build theories, models and frameworks related to CRM. Thus, the objective of this paper is to catalogue and classify the most referenced publications on CRM. To achieve this objective, we conducted a bibliometric analysis on the CRM publications extracted from Web of Science (WoS) database. In this process, we extracted 3974 articles related with CRM. Then, we generated a matrix of cocitations using BibExcel tool. Finally, we analyzed these co-citations performing an exploratory factorial analysis to group these co-citations into factors (categories). We found seven categories for the most used references in CRM publications: (1) tools to develop new models and theory; (2) relationship marketing (with customers and suppliers); (3) antecedents and consequences of service quality, customer satisfaction, customer loyalty and customer perceptions; (4) implications and consequences of market-oriented focus; (5) theoretical conceptualization of customer management relationship and its implication on organizational performance; (6) resource-based view (RBV); and (7) customer value. Through the analysis of the co-citations of CRM publications, we also found that CRM research is deeply grounded on the marketing strategy perspective in which the goal is to acquire and retain customers. Furthermore, CRM strategy can help organizations anticipating marketing demands and building awareness in order to achieve competitive advantage.
- The relationship between CRM and innovation capability : the mediating role of dynamic capabilitiesPublication . Araujo, Cintia Cristina S. de; Pedron, Cristiane Drebes; Picoto, WinnieInnovation is a top priority for many organizations as a way to achieve superior competitive advantage. In the chase to be more innovative, organizations are playing more attention to how they can develop innovation capability. The purpose of this paper is to evaluate the mediating effect of dynamic capability (DC) on the relationship between Customer Relationship Management (CRM) and innovation capability. Structural equation modelling is used to test the research hypotheses based on a sample of 234 respondents in Brazil. The questionnaire was addressed to CRM, Marketing and Information Technology Managers. Results suggest that CRM enhances innovation capability through the partial mediation of dynamic capability. This means that for organizations to develop innovation capability from CRM adoption, they should develop dynamics capabilities so they can sense, seize and reconfigure organizational resources and processes. Findings suggest that organizational innovation capability depend on the continuous ability to rearrange resources and assets used by CRM adoption. This study is the first to point out that CRM cannot bring innovation capability in itself. For organizations to develop innovation capability, they need to combine CRM with dynamic capabilities
- Implicações das Aprendizagens dos Alunos na Avaliação das Escolas - Painel IIPublication . Sarrico, Cláudia S.
- Sistema Comunitário Portuário (SCP) e desempenho do portoPublication . Caldeirinha, Vitor; Felício, J. Augusto; Salvador, Antônia Sena; Nabais, João; Pinho, TiagoEste estudo tem como propósito avaliar o efeito do sistema comunitário portuário (SCP) e a sua influência no desempenho do porto. Avalia-se, no caso português, a janela única portuária (JUP), com que se identifica. Recorre-se à análise das componentes principais e à metodologia structural equation modeling (SEM), aplicadas á amostra de 153 respostas válidas, obtidas na comunidade portuária portuguesa. Os resultados mostram diferentes factores que constituem o sistema comunitário portuário e grandes diferenças entre o SCP genérico e o SCP português (JUP). Os factores de desempenho também apresentam fortes diferenças. Como principal contribuição verificam-se diferentes os factores do SCP com impacto em diferentes factores de desempenho no porto.
- Why consumers purchase organic products? The role of environment, health and agePublication . Afonso, Carolina; Gavilán, Diana; Gonçalves, Helena Martins; García de Madariaga, JesúsThe market of green products is increasing all over the world, especially in food category that shows a great demand for biologic and organics. The aim of this study is to better understand the why consumers buy organic products, more specifically environmental concern, health consciousness and age The empirical evidence is based on an online survey, using a sample of 279, regular shoppers of organic products in Portugal and Spain. The results show there is a positive relation between environmental concern, health consciousness and green purchase behavior. Environmental concern is stronger than health to explain this relation. Also age is a predictor of green purchase behavior and older consumers with more than 35 years purchase more organics than younger consumers. For managers and marketers, the study enables to develop better marketing strategies to address these consumers and to enhance environmental concern, health and age to foster organics consumption.
- Coaching effectiveness : lessons from realityPublication . Henriques, Paulo Lopes; Matos, Pedro VergaThis work, based on a questionnaire to 319 coachers of the firms in Portugal, aims to help increase knowledge about the factors underlying the success of coachers. Four factors were identified: “Relationship”, “Preparation”, “Scope of Knowledge” and “Common Behavior” (independent variables) and as dependent the “direct performance” and “perception of performance”. Results revealed a surprise: the low importance attached to Scope of Knowledge in coaching for the success of coachers. They also demonstrate the greater relative importance of “preparation” in explaining the dependent variable, and a high goodness of fit for models presented. Another discovery within this data was that the coach performance is better with male coachers, with more years of experience and with more years in school (master or PhD.). Finally this data seems to indicate that the number of coachees have significant impact on the performance of the coach