2006, Volume XI, nº 2
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- Nature and antecedents of organizational commitment : considerations for human resource managementPublication . Velando Rodriguez, Elena; Crespo Franco, Tony; Santos, Maria JoãoOrganizational commitment - a central goal for human resources management - has received considerable attention from managers and comportamental researchers. Obtaining elevated levels of employee commitment towards his/her organization requires management strategies that recognize its multidimensional nature and related variables. This research is particularly justified by the need to render the concept of organizational commitment operational through the identification of behaviours and attitudes that have a significant impact upon performance and organizational efficiency. To this end, we have set out the components that make up organizational commitment, its nature and its antecedents, and we have examined potential implications for human resources management. Given the generally accepted connection between organizational commitment and the results/behaviours of a business, it was possible to reach relevant conclusions and illustrate several actions and specific strategies that can extend the scope for human resources management action in regard to organizational commitment.
- Franchisor types in portuguese franchisingPublication . Navarro García, Antonio; Díez de Castro, Enrique Carlos; Rondan Cataluña, Francisco JavierThe identification of the existence of strategic groups within Portuguese franchising constitutes the main aim of the present paper. An empirical study starting from 128 franchising chains operating in Portugal was carried out. The results reveal the existence of five perfectly differentiated strategic groups {franchisor types), which are described starting from the strategic variables that define them. Our main contribution is that the results obtained in the Portuguese franchising system are similar to precedent studies in Canada, USA and Spain. That result suggests a tendency toward the globalization of franchisor types.
- Discretionary accruals : the measurement error induced by conservatismPublication . Moreira, José A. C.This paper discusses the sign of the expected measurement error in discretionary accruals (DAC) estimates when accrual models do not control for the asymmetric treatment of gains and losses underlying conservatism. I show that DAC in firms with "bad news" are expected to be understated (positive measurement error), while those in "good news" firms will be overstated (negative measurement error). Based on this original result, and using graphical analysis, I discuss an empirical illustration, which corroborates the expectations.