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- Corporate management in the eighteenth century in the Company of Commerce of Pernambuco and ParaibaPublication . Andrade, Álvaro; Sotomayor, Ana Maria; Rodrigues, JorgeThis study is based on the management model carried out by Companhia Geral de Comércio de Pernambuco e Paraíba — CGCPP (General Company of Commerce of Pernambuco and Paraiba), founded in 1759 by the government of the Marquis of Pombal, for the exclusive trade rights in Brazil between the kingdom of Portugal and the captaincies of Pernambuco and Paraíba. The results of this research revealed that CGCPP’s management adopted policies and practices of governance structure similars to the current ones, focused on ethics and transparency, aiming at the security of shareholders and the well-being of Captaincies. This survey also brought to light that the monitoring of CGCPP’s internal control system was carried out through accounting reports issued by its “Contadoria” (Accounting department), and were subject to systematic review by its Inspection of Accounts unit, whose the assignments in the Company were similar to those of an internal audit. The main objectives of this accounting review were to ensure the safety of internal controls of the GCPP and to detect possible irregularities for immediate correction and adjustments, thus allowing the regular flow of operations of the Company.
- Estimated unit cost of the slaves in the second half of the 18th centuryPublication . Andrade, Álvaro; Sotomayor, Ana; Rodrigues, JorgePrevious surveys based on historical documents on the price of slaves from Africa have contributed greatly to accounting literature. However, most of these studies usually focus on the sale price of slaves in the colonies or on slave purchase prices in Africa. Therefore, no work has been observed in the literature relating to the effective or estimated unit cost of slaves, taking into account the total cost of all phases of the slave trade. This study aims to bring to the literature of accounting history an approach on the estimated unit cost of slaves based on estimated total cost of all costing phases of captive transportation from Angola to Pernambuco. This approach was found in a historical document dated November 12, 1758, written by the governor of the captaincy of Pernambuco - Luis Diogo Lobo da Silva. This document was written in fulfillment of the orders of the king of Portugal, D. José I, in order to prepare a list of ships capable of transporting slaves from Africa and the details of necessary provisions for the slaves, who would be sent from Angola to Pernambuco. Luis Diogo Lobo da Silva was governor of the captaincy of Pernambuco from 1756 to 1763, and he was recognized for his qualities as a good colonial administrator and for adopting good management practices in his work.
- Linking psychological capital to organizational commitment: the moderating role of perceived aversive leadership of employees in AngolaPublication . Geremias, Rosa Lutete; Lopes, Miguel Pereira; Sotomayor, Ana MariaOrganizational commitment is an indicator of organizational performance, regarding the attainment of competitive advantages. Knowing the factors that promote or inhibit organizational commitment fills a gap in the literature in the area of aversive leadership in Angola and reinforces the role of managers in promoting employees’ organizational commitment. This study aimed to analyze the moderating role of perceived aversive leadership in the relationship between psychological capital and organizational commitment. Although recent studies have indicated the negative effects of aversive leadership on organizational outcomes, the role of perceived aversive leadership on employees’ organizational commitment has not been tested. To this end, we applied a self-report questionnaire from 335 employees from different sectors of activity in Angola to examine this relationship. To analyze the results of the study, we used structural equation modeling. The results showed that the relevance of psychological capital in organizational commitment is highlighted when perceived aversive leadership is low. On the other hand, when perceived aversive leadership is high, employees will exhibit lower levels of organizational commitment. This study may influence the adoption of more sophisticated leadership selection techniques, based on behavioral and situational interviews, to ensure that professionals with aversive behaviors cannot hold positions of responsibility.
- Improving organizational commitment among healthcare employees in Angola: the role of psychological capital and perceived transformational leadershipPublication . Geremias, Rosa Lutete; Lopes, Miguel Pereira; Sotomayor, Ana MariaWhile previous studies conducted in sub-Saharan African countries have focused on verifying standards of clinical care and assessing challenges faced by healthcare professionals, the present study fills a gap in the literature in that it explores the factors that may drive the organizational commitment of healthcare professionals in Angola. This study aimed to analyze the relationship between psychological capital and organizational commitment through perceived transformational leadership. Therefore, using the quantitative methodology, a self-report questionnaire was applied to 342 healthcare professionals (174 male, 168 female) from different public and private hospitals located in three large cities in Angola. The results confirmed that psychological capital is positively related to affective commitment and that perceived transformational leadership is a mediating variable of this relationship. Therefore, this study highlights the role of psychological capital and perceived transformational leadership in improving affective commitment in challenging environments.
- Evaluating the serial mediating role of job satisfaction and self-efficacy in the relationship betweenwork–family conflict and turnover intention of Portuguese employeesPublication . Geremias, Rosa Lutete; Cavaco, Lia; Sotomayor, Ana MariaPrevious studies conducted in Portugal on work–family conflict and turnover intention have focused on analyzing how difficulties in balancing employees’ work and personal lives affect individual commitment and performance, and little attention has been paid to analyzing factors that may reduce turnover intentions. Therefore, the present study fills a relevant gap in the literature by analyzing other factors that influence turnover intention. This study aimed to analyze the direct and indirect relationship between work–family conflict and turnover intention, with job satisfaction and self-efficacy mediating this relationship. The sample included 277 employees from different sectors in Portugal. The results confirmed that work–family conflict is positively related to turnover intention and that job satisfaction and self-efficacy serially mediate the relationship between work–family conflict and turnover intention. These results suggest that managers should consider analyzing workloads while improving well-being at work so that employees can pay attention to some aspects of their personal lives to reduce work–family conflict and turnover intentions. In addition, the results emphasize the importance of promoting self-efficacy through the continuous design of training plans for better guidance and coordination in the execution of tasks.