Gestão e Economia | Artigos em revistas internacionais / Papers in international journals
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- Determinants of women opportunity-driven entrepreneurship and business diversification in diverse contextsPublication . Porfírio, José; Rodrigues, Ricardo M.; Felício, J. Augusto; Carrilho, TiagoThis research is focused on women entrepreneurship across various geographies with distinct economic, institutional, and cultural contexts, including Portugal, a developed European country, and a group of emerging African nations characterized by turbulent political and sociocultural environments. For both men and women, the opportunity to start a business and the necessity of supporting oneself and one’s family are significant motivations for engaging in entrepreneurship, and their mo tivations are influenced by personal and family characteristics that can enhance the business’s viability and survival. However, women face specific challenges that can be analyzed through the lens of social role theory, which provides a framework for understanding how gender affects entrepreneurship. A fuzzy-set Qualitative Comparative Analysis was employed to analyze individual-level entrepreneurial data and to identify how different combinations of conditions lead to entrepreneurial decisions and business expansion through market and activity diversification.
- Estudo das principais áreas das recomendações de auditoria no âmbito da fiscalização sucessiva do tribunal de contas (2014 a 2021)Publication . Pessoa, Carlos; Santos, Paula Gomes dos; Martinho, Carla; Pinho, CarlosObjetivo: O objetivo deste estudo foi estudar estudar as recomendações dos relatórios de auditoria do Tribunal de Contas (TC) no âmbito da fiscalização sucessiva, no período de 2014 a 2021. Referencial teórico: A literatura defende que as auditorias das Instituições Superiores de Controlo, como o TC, têm um impacto positivo ao nível da eficiência e eficácia nas entidades auditadas. No entanto, ainda há muito o que investigar sobre aquelas auditorias do setor público no contexto português. Desenho/metodologia/abordagem: Analisamos os relatórios do TC de 2014 a 2021, classificando as recomendações em cinco áreas de incidência e, ainda, pela tipologia de auditoria realizada. Foi, então, efetuada a respetiva análise estatística. Resultados: As áreas de práticas de gestão, de controlo interno e de conformidade legal são as que apresentaram maiores fragilidades. No que respeita à tipologia de auditoria efetuada, a ênfase foi colocada nas auditorias de resultados, confirmando que a gestão dos recursos públicos, nomeadamente no que respeita à sua economia, eficiência e eficácia, tem vindo a ganhar uma importância cada vez maior na auditoria ao sector público. Pesquisa, implicações práticas e sociais: Contribui para que os governos e outros responsáveis públicos conheçam as áreas que apresentam as maiores fragilidades, dando importantes orientações para a melhoria da conformidade legal, bem como da eficácia, eficiência e economia da despesa pública. Originalidade/valor: Contribui para colmatar uma lacuna na literatura no que respeita ao conhecimento da accountability da governação pública em Portugal.
- Estudo dos fatores explicativos do tipo de opinião emitida pelo auditor nos municípios portugueses de média dimensãoPublication . Santos, Paula Gomes dos; Martinho, Carla; Pinho, Carlos; Lopes, RaquelObjetivo: O objetivo deste estudo foi estudar os fatores explicativos do tipo de opinião, emitida pelo auditor, nos municípios portugueses de média dimensão, no período de 2016 a 2018. Referencial teórico: A literatura tem relatado que a opinião emitida no relatório de auditoria é afetada por diversos fatores (Ferreira & Morais, 2019). No entanto, ainda há muito o que investigar e aprender sobre quais são estes fatores no âmbito do setor público. Desenho/metodologia/abordagem: Analisamos as certificações legais de contas de 2016 a 2018, identificando os diversos tipos de opinião emitidos. Estudou-se, ainda, através de análise de regressão logística os fatores que explicam a emissão daquela opinião. Resultados: A emissão de anteriores opiniões modificadas demonstra ser estatisticamente significativa para a emissão de opiniões modificadas nos municípios portugueses de média dimensão, o que se considera ser especialmente relevante dado que as entidades parecem ter uma tendência para reportar informação financeira com limitações, não demonstrando capacidade de ultrapassar as situações apontadas pelo auditor que lhes permita divulgar informação mais transparente e que contribua para uma verdadeira accountability da governação pública. Pesquisa, implicações práticas e sociais: Contribui para que os governos, auditores e entidades reguladoras compreendam o que motiva o relato de informação de menor qualidade por parte destes municípios. Apesar do estudo assentar nos de média dimensão, estas pistas poderão ser úteis para as restantes dimensões e, inclusive, para outros subsetores públicos.
- Why auditors increasingly rely on analytical procedures: an empirical approach in PortugalPublication . Pinho, Carlos; Santos, Paula Gomes dos; Martins, António Eduardo Pais Falcão BarbosaPurpose: The study aims to reflect on the reasons behind the increasing use of analytical procedures during evidence collection as a way of corroborating the claims made in financial statements. Theoretical framework: The study develops the problem arising from more complex financial information due to more complex transactions within market players, and develops all the theoretical approach to auditing and the analytical procedures ruled in ISA 520. Design/methodology/approach: A relevant sample was taken from the auditing market in Portugal, and thus principal component analysis was develop in order to conclude why auditors tend to rely increasingly in analytical procedures, as a source of evidence in auditing approaches. Findings: The conclusions of this empirical study point to the fact that, in general terms, the increasing use of analytical procedures stems from a risk-based approach to auditing together with reasons that have to do with time pressure and the need to carry out more efficient audits with fewer substantive detail tests as well as improvements in the interpretation of norms applicable to auditing work. Research, Practical & Social implications: Comprehensive conclusions identify the increasing usage and confidence on analytical procedures by auditors, pointing out objective reasons the justify that fact. Originality/value: There are several investigations about risk based approach in auditing, but no actual study was found that explores the reasons behind the increasing usage of such procedures, within the International Standards on Auditing (ISA’s). The study thus provides evidence about reliability and relevance of such procedures
- Estudo para a implementação do Balanced Scorecard no Centro Hospitalar de Lisboa OcidentalPublication . Santos, Paula Gomes dos; Pinho, Carlos; Leonte, Florentina Iulia SpînzuriciPortugal continua a gastar mais no setor da saúde, em termos relativos, que a maioria dos outros países (OCDE, 2015). Assim, é urgente tornar aquelas instituições mais eficientes. O presente artigo tem como objetivo apresentar uma proposta de Balanced Scorecard para o Centro Hospitalar de Lisboa Ocidental, evidenciando a importância que pode assumir na gestão da atividade. Com o estudo, foi possível concluir que a introdução da perspetiva de Aprendizagem e Crescimento, permite valorizar os recursos humanos e atribuir responsabilidades pelo desempenho, em todos os níveis da organização. Melhorando o planeamento e a gestão do capital humano assegura-se maior produtividade, menor desperdício de recursos financeiros e uma utilização mais racional dos meios disponíveis, bem como o aumento da efetividade dos cuidados de saúde, com o aumento do número de consultas, a melhoria dos tempos de espera e uma redução do custo médio por consulta
- Assessment of the efficiency of the territorial administrative reorganization of the parishes of the district of BragaPublication . Meneses, Nuno Filipe da Silva; Santos, Paula Gomes dos; Pinho, CarlosPurpose: The objective of this study was to identify whether the reorganization of parishes carried out in Portugal, in the District of Braga, in 2013, is the one that enhances the greatest efficiency gains. Theoretical framework: The study is based on the relationship between financial sustainability, efficiency, and territory, seeking the optimal dimension of the local power unit. Methodology: The study is based on the Data Envelopment Analysis method, using data from the parishes of the district of Braga in two moments, the year 2012 and the year 2015. For this year, a new territorial reorganization was also proposed and analysed. Results and Conclusions: The reform increased efficiency in 10 of the 14 municipalities. However, it was possible to observe that a reorganization that gives the parishes a larger size, that is, closer to the average seen in the European Union, would bring average efficiency gains in all municipalities. Thus, it is concluded that the reform of the parishes carried out in 2013 in the district of Braga is not the one that allows greater efficiency, since this can be enhanced if they benefit from a larger geographical scale. Research implications: The research contributes to the knowledge of the efficiency of territorial reforms, namely, regarding the impact of the dimension in this context, as well as to the evaluation of the public policy adopted, allowing the public decision-maker to make a sound and sustained decision. Originality/value: This study is original because it studies smaller units of local government, the parishes, on which research is very incipient, namely in Portugal.
- Assessment of the reliability of the Portuguese Republic financial report (2010 to 2019)Publication . Gomes, Carla; Santos, Paula Gomes dos; Martinho, Carla; Pinho, Carlos; Silva, ChristianObjective: Accountability and transparency are essential values within the New Public Governance, in which reporting emerges as an instrument of accountability from public managers to stakeholders. In this context, the research aims to study the reliability of the Financial Reporting of the Portuguese State from 2010 to 2019. Method: The investigation method was the case study. It was analysed the limitations disclosed in the Opinions of the General State Account, issued by the Court of Auditors, (TdC), from 2010 to 2019. Data have been classified to carry out the descriptive analysis, allowing the interpretation of the information. Results: It can be concluded that the reliability of the Portuguese State's financial reporting is conditioned, namely by limitations of the scope and by the existence of material errors. Also, the lack of consolidated financial information and an accounting system that allows the integrated recording of State operations, as provided for in the legislation, affects the transparency and reliability of the General State Account. These constraints also limit the issuing of an opinion by the Court of Auditors under the International Standards on Auditing. Originality/Relevance: There is no known research on the reliability of the financial reporting of the Portuguese State, which is essential for the desired transparency. Theoretical/methodological contributions: The study contributes to the knowledge of the public sector transparency, meeting the stakeholders’ requirements for good governance practices and accountability.
- Entrepreneurial ecosystems and entrepreneurial initiative: building a multi-country taxonomyPublication . Pita, Mariana; Costa, Joana; Moreira, AntonioThe main goal of this article is to appraise the existence of different patterns of the Entrepreneurial Ecosystems, to identify its relationship with Entrepreneurial Initiative, and recommend entrepreneurship policies that may influence the growth of entrepreneurial action. Without evidence on entrepreneurial ecosystems landscape and what determinants stimulate entrepreneurship in a given environment, policies could become flawed and miss the target. To address research purposes, the analysis was performed using data extracted from the Global Entrepreneurship Monitor (GEM) Database carried out between 2010 and 2016. To ensure a longitudinal perspective, it was used a balanced panel approach followed by Logistic Regression estimations. The article offers a novel and systematic approach, the Entrepreneurial Ecosystem Taxonomy, to overcome a disaggregated perspective on entrepreneurial ecosystems, between individual and context levels. Empirical findings capture four different country profiles, based on two measures: Entrepreneurial ecosystems and entrepreneurial initiative. The results allow to compare the four groups and appraise significant disparities around entrepreneurship determinants, namely, the education factor. While education is commonly recognized as a positive influence on entrepreneurship, the results suggest a contradictory effect. The existence of differentiated profiles and its determinants points outs the importance of developing specific entrepreneurship policy packages attending group specificities.
- A case study on FMEA-based improvement for managing new product development riskPublication . Moreira, Antonio; Ferreira, Luis Miguel D. F.; Silva, PedroPurpose – The purpose of this paper is to explore the applicability of the failure mode and effects analysis (FMEA) as an effective tool for decreasing failure risk in the early phase of the new product development (NPD), which adds to existing literature on the application of FMEA in NPD. Design/methodology/approach – Through the application of action research (AR) methodology, it was possible to develop a case study examining the use of FMEA to decrease NPD risk in an early phase of NPD execution. Findings – The importance and immediate gains of identifying NPD failures support FMEA’s usefulness for NPD risk decrease. Moreover, its user-friendliness, timeliness and cost advantages facilitate the introduction of FMEA in the early phase of NPD execution. Originality/value – FMEA is a well-known method used in manufacturing companies to identify and correct failures in products, processes and systems. This article explores the lack of practice-oriented evidence on the use of FMEA in the early phase of NPD execution and provides support to its applicability and effectiveness.
- Competitiveness framework to support regional-level decision-making in the wine industry: a systematic literature reviewPublication . Mota, Jorge; Costa, Rui; Moreira, Antonio; Serrão, Silvana; Costa, CarlosThis study aims to identify the main performance indicators and group them in dimensions within a regional competitiveness framework to support decisionmaking in the wine industry. For this research, a systematic literature review (SLR) was conducted in the Scopus database. There is a limited number of studies identifying indicators with impact on the performance of wine regions, and even fewer studies including indicators in an integrated approach to measure the different dimensions of wine regions’ performance. From a set of 85 papers, only 9 studies related to performance indicators with a specific focus on the regional level were considered. We document that under a convention framework, economic and territorial indicators cover 84.90% of all SLR indicators analysed, and under a regional competitiveness framework, infrastructure and innovation and intellectual capital indicators fill 81.25% of all the indicators. As this group of indicators is limited to a set of sub-dimensions, we found that several groups of indicators are misrepresented, such as the ones related to human and socio-cultural capital areas, which play a crucial role in the regional competitiveness of the wine industry. This paper contributes to the literature identifying indicators according to convention and regional competitiveness frameworks in three dimensions – economic, environmental and territorial dimensions and five main areas – productive capital, human capital, socio-cultural capital, infrastructure and intellectual capital. These indicators are to be used at regional-level to support decision-making in the wine industry. For regional entities, it discloses the most pertinent indicators which need improvement to craft regional strategies. This framework is of added value for policymakers to customize their support programmes so that specific producers can enhance their competitive strategies. It could also be deployed in teaching programmes as a tool to address the importance of aligning different types of indicators to achieve better performance in the wine industry.