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- La evolución del modelo ABCPublication . Texeira Fernandes Justino, Maria Do Rosário; Texeira Quirós, Joaquín; Pérez, Rafael SalmoralEl objetivo de este trabajo es mostrar las principales evoluciones habidas en el modelo ABC desde su aparición en los años ochenta. El ABC multietapas es una evolución natural para su adaptación al entorno real de las organizaciones, el Time-Driven Activity Based Costing - TDABC es un desarrollo que simplifica el ABC al unificar los inductores de coste en la variable tiempo, y finalmente tenemos el modelo Resource Consumption Accounting - RCA que hibrida el ABC con el modelo GPK alemán. Esta ponencia expondrá los tres modelo pero extendiéndose especialmente en el modelo RCA al ser éste el menos conocido y expandido en la práctica de las organizaciones.
- Personality traits and organizational performance of Portuguese higher education institutionsPublication . Mucharreira, Pedro Ribeiro; Antunes, Marina Godinho; Texeira Fernandes Justino, Maria Do Rosário; Texeira Quirós, JoaquínThis research aims to study the role that managers’ personality traits have in the decision-making proccess and their relationship on the performance outcomes of Portuguese higher education institutions (HEIs), through a literature review that supports the presentation of a research model proposed by the authors. Nowadays, organizations in general and their managers are increasingly pressured to achieve certain goals and levels of performance to ensure the financial sustainability of their institutions and to remain competitive in the markets. Sometimes these goals are somewhat ambitious and difficult to achieve, which means that decision-makers must have certain personality traits to show resistance and resilience in dealing with obstacles and strengthen their capacity to solve problems in the adversities that arise in the day to day business. This research proposal assumes that the personality traits of managers, namely extroversion, pleasantness, neuroticism, conscientiousness, and openness to experience, will have a relevant impact on decision making, which will be reflected in organizational performance. The literature on personality traits is broad, focusing particularly on the analysis of the relationships between the characteristics of managers and their attitudes and behaviors in a professional context. In methodological terms, a qualitative study is expected to be carried out, using uantitative techniques. The data related to personality traits and leadership styles will be obtained through the application of a questionnaire prepared by the authors, in order to assess the different dimensions of the proposed conceptual model. Regarding the organizational performance indicators of HEIs, these will be obtained using a database of a research project developed by the authors. The sample will be for convenience, composed of elements of the executive boards of Portuguese universities and polytechnic institutes, from the public and private sector. In the treatment of quantitative data, the use of the structural equations model (SEM) is considered, to investigate the possible relationships between the different dimensions incorporated in the model.
- A motivação para a certificação de qualidade: uma análise mediante árvores de decisãoPublication . Texeira Fernandes Justino, Maria Do Rosário; Texeira Quirós, JoaquínEste estudo analisa um questionário respondido por uma amostra de empresas certificadas pela ISO 9000 e uma amostra estratificada de empresas não certificadas, a fim de avaliar se existem diferenças significativas entre os dois grupos de empresas, utilizando modelos preditivos multivariados. Com esta abordagem, avaliamos a percepção dos entrevistados acerca dos elementos de qualidade no questionário que lhe estão associados e qual a probabilidade da empresa ser certificada. Utilizando uma abordagem multivariada levámos em conta a correlação entre as respostas e identificámos o melhor conjunto de respostas ao questionário para prever essa probabilidade. Este estudo mostra, que as empresas em que o entrevistado manifesta maior preocupação com: a relação com clientes; a motivação dos colaboradores e o planeamento estratégico têm maior probabilidade de ser certificadas.
- Actualización del modelo ABQC de medida y control de los costes de calidadPublication . Texeira Fernandes Justino, Maria Do Rosário; Texeira Quirós, Joaquín; Salmoral, RafaelEl presente trabajo expone una primera actualización del modelo ABQC de medida y control de los costes de calidad del año 1992, para un nuevo contexto empresarial y contable, y su aplicación a los nuevos planteamientos en gestión de calidad. En los años transcurridos desde la aparición del modelo ABQC, la contabilidad de gestión, la dirección estratégica, y la gestión de la calidad han evolucionado surgiendo nuevos modelos de medición de costes, de gestión y medición del rendimiento, nuevos sistemas de gestión de la calidad, y han aumentado las interrelaciones entre todos estos campos. El modelo ABQC del año 1992 necesita añadir nuevos desarrollos y mejorar su aplicación en marcos de contabilidad de gestión con horizonte temporal plurianual para medir la rentabilidad a largo plazo de decisiones estratégicas. Además, la gestión de la calidad ha sufrido una importante evolución por la aparición de nuevos sistemas como el six sigma o la teoría de las restricciones cuyo coste de implementación plurianual debe ser medido y controlado. Este trabajo muestra una evolución del modelo ABQC añadiendo los cambios que posibilitan medir y justificar en términos económicos las estrategias de gestión de la calidad de las organizaciones.
- Conservatism, secrecy, and the SMEs' financing optionsPublication . Texeira Fernandes Justino, Maria Do Rosário; Albuquerque, Fábio; Texeira Quirós, JoaquínThis chapter aims to examine the financing options of the managers/owners of SMEs (small and medium-sized companies) from a point of view that incorporates cultural values, namely, conservatism and secrecy. Data were collected with the use of a questionnaire conducted for managers/owners of a sample of 1,629 Portuguese SMEs, and with the use of accounting and financial information from the period 2009-2011. 438 managers/owners provided valid answers, corresponding to a response rate of 27%. Using multivariate regression techniques as a basis, the results showed that a significant number of managers/owners supported the negative relationship between conservatism/secrecy and the business financing options associated with a higher risk (debts with costs). The results also showed that a more significant number of managers/owners of national SMEs choose sources of financing in light of the pecking order theory.
- The Role of TQM, innovation and internationalization strategies on the financial sustainability of higher education institutions (HEIS)Publication . Antunes, Marina Godinho; Mucharreira, Pedro Ribeiro; Texeira Fernandes Justino, Maria Do Rosário; Texeira Quirós, JoaquínThis research aims to study the role that Total Quality Management (TQM), innovation and internationalization strategies may have on the financial sustainability of Portuguese higher education institutions (HEIs), through a literature review that supports the presentation of a research model proposed by the authors. This research is justified by the observation of a reality still relatively little studied at the level of higher education institutions, not only in Portugal, but also in other countries, particularly regarding the prospect of financial sustainability, in line with the growing relevance that quality and innovation strategies have been taken in these institutions. Undoubtedly, also the perspective of internationalization is something that currently HEIs cannot ignore at all if they want to be considered competitive and innovative in the academic world. Increasingly, international rankings that follow strict criteria for assessing the quality, innovation and scientific research of HEIs have assumed paramount importance in the analysis of the performance of these institutions. Education, and particularly education provided in HEIs, is a resource of enormous value for the development of any society [1-2]. The literature has demonstrated that TQM practices are a powerful tool for improving organizational learning and increasing competitive advantage [3-4]. In addition to the importance of the quality of education in HEIS, emphasized through the implementation of TQM practices, this will be more easily achieved by considering organizational learning and organizational innovation to provide better services, not only to students, but also to the whole society. Despite the importance identified in the relationship between these different dimensions, the literature has also highlighted the fact that educational institutions, despite the growing recognition of their importance, are falling short of other organizations, concerning the implementation of practices leading to a culture of total quality. Regarding the methodology, the data will be obtained through the application of a questionnaire prepared by the authors, to evaluate the different dimensions of the proposed research model. The sample will be for convenience, consisting of about 200 emails from members of the management boards of Portuguese universities and polytechnics. In the treatment of quantitative data, the use of the multiple linear regression model is considered, to investigate the possible relationships between the different dimensions incorporated in the model. According to Hair et al. [6], it is a practical statistical tool that examines the linkages between a set of independent variables with a dependent variable. In this way, we consider this statistical method the most adequate for the development of our research. In terms of discussion of results, it is intended to characterize the various dimensions of the TQM, as well as the strategies of innovation and internationalization in the institutions of university and polytechnic higher education in Portugal, seeking to understand their role and possible relations with the financial sustainability of these institutions.
- The dynamics of learning organizations in higher education institutionsPublication . Antunes, Marina Godinho; Mucharreira, Pedro Ribeiro; Texeira Fernandes Justino, Maria Do Rosário; Texeira Quirós, JoaquínThis research aims to study the role that learning organizations may have on Portuguese higher education institutions (HEIs), through a literature review that supports the presentation of a conceptual model proposed by the authors, which aims to study the possible relationships between learning organizations and Total Quality Management (TQM) practices, innovation strategies, internationalization, and organizational performance. The survival of HEIs depends on how these institutions accept change, improve their practices and react to competitiveness. Nowadays, the most relevant aspects of education in higher education are translated by learning, dynamic structures, flexibility, and quality. Consequently, the higher education system will have to adapt to the continuous changes and new requirements, to achieve the success and the proposed objectives. Thus, to differentiate themselves from their competitors, organizations must develop their resources, promoting the creation of knowledge and the dissemination of information. Regarding the methodology of this research, the data will be obtained through a questionnaire to evaluate the different dimensions of the proposed conceptual model. The sample will consist of about 200 emails from members of the management boards of Portuguese HEIs. In the treatment of quantitative data, a model of structural equations (SEM) will be used, to investigate the possible relations between the different dimensions incorporated in the model. In terms of the discussion of results, it is intended to characterize the relationship between the concept of learning organizations and TQM, innovation, internationalization, and performance in Portuguese HEI.
- As diferenças em torno dos valores culturais: um estudo empírico a partir de entidades listadas em índices europeus.Publication . Texeira Fernandes Justino, Maria Do Rosário; Albuquerque, Fábio; Texeira Quirós, Joaquín; Rodrigues, Nuno Miguel BarrosoA influência do fator cultural no âmbito da subcultura da Contabilidade é reconhecida pela literatura, que não descura os seus eventuais impactos na comparabilidade do relato financeiro. A presente investigação visa aferir a eventual existência de distintos níveis de valores culturais propostos por Gray (1988) em função de agrupamentos regionais. Adicionalmente, pretende-se testar a existência de uma eventual associação entre os referidos valores culturais. A recolha dos dados foi realizada a partir dos relatórios e contas consolidados anuais, referentes a 2013 e 2014, divulgados pelas entidades cotadas (grupos não financeiros) nos índices bolsistas relativos a mercados financeiros da União Europeia (UE), tendo sido utilizada a análise de conteúdo como metodologia. Após a aplicação de critérios específicos de seleção, a população final deste estudo é constituída por 137 entidades. Os resultados obtidos a partir da aplicação de técnicas de análise não-paramétricas bivariadas sugerem que o conservadorismo distingue-se em função de alguns agrupamentos regionais. Constata-se ainda a existência de uma conexão positiva entre o conservadorismo e o secretismo. Um dos contributos desta investigação consiste, entre outros, na identificação do potencial impacto da cultura sobre o julgamento profissional, mesmo no contexto do avançado processo de harmonização contabilística internacional em curso.
- Nonparametric decision tree: the impact of ISO 9000 on certified and non certified companiesPublication . Texeira Fernandes Justino, Maria Do Rosário; Texeira Quirós, Joaquín; Almaça, José António FigueiredoPurpose: This empirical study analyzes a questionnaire answered by a sample of ISO 9000 certified companies and a control sample of companies which have not been certified, using a multivariate predictive model. With this approach, we assess which quality practices are associated to the likelihood of the firm being certified. Design/methodology/approach: We implemented nonparametric decision trees, in order to see which variables influence more the fact that the company be certified or not, i.e., the motivations that lead companies to make sure. Findings: The results show that only four questionnaire items are sufficient to predict if a firm is certified or not. It is shown that companies in which the respondent manifests greater concern with respect to customers relations; motivations of the employees and strategic planning have higher likelihood of being certified. Research implications: the reader should note that this study is based on data from a single country and, of course, these results capture many idiosyncrasies if its economic and corporate environment. It would be of interest to understand if this type of analysis reveals some regularities across different countries. Practical implications: companies should look for a set of practices congruent with total quality management and ISO 9000 certified.Originality/value: This study contributes to the literature on the internal motivation of companies to achieve certification under the ISO 9000 standard, by performing a comparative analysis of questionnaires answered by a sample of certified companies and a control sample of companies which have not been certified. In particular, we assess how the manager’s perception on the intensity in which quality practices are deployed in their firms is associated to the likelihood of the firm being certified.
- The relevance of financial and non-financial indicators to assess quality and performance of Higher Education Institutions (HEI)Publication . Antunes, Marina Godinho; Mucharreira, Pedro Ribeiro; Texeira Fernandes Justino, Maria Do Rosário; Texeira Quirós, JoaquínIn today's era of globalization, higher education institutions (HEIs) face constant challenges. More and more competitive environments are emerging in the various markets and one of the main objectives that has assumed relevance in the scope of their activities is the creation of value for the institutions and their financial sustainability. HEIs performance has been changed significantly, once these educational institutions are now forced to look for new sources of funding, assuming more and more the characteristics of a competitive market. In this way, HEIs that want to assert themselves in the markets should focus on strategic objectives that ensure financial sustainability like any other organizations in other sectors. For this purpose, it will be necessary to know their business processes very well, adopting a management approach that allows them to evaluate their quality and performance, both in national and international markets. The institutions seek to improve their competitiveness by implementing management strategies oriented towards quality and financial sustainability, using performance measurement systems that include a wide variety of financial and non-financial measures [1]. The advantages of non-financial performance measures have been cited in the literature [2-4], highlighting that these measures focus particularly on a long-term perspective, leading to better organizational performance. These measures enable managers to better understand the relationships between the various strategic objectives, facilitate communication between employees' actions and defined goals, and assist in the allocation of resources and the definition of priorities, considering those strategic objectives. In this context, it is extremely important to identify performance indicators, both financial and non-financial, which allow the evaluation of HEIs in terms of quality and performance. Measuring the performance of organizational goals is a key issue in the management of HEIs because without these measurement systems, organizations will not be able to efficiently and effectively deal with the uncertainty related to the contexts in which they are inserted [5]. Following this evidence, this communication proposes a research model defined in two distinct stages. In the first stage, it is intended to define the financial and non-financial indicators considered most relevant in the evaluation of the quality and performance of HEIs. Consequently, this research proposal intends to develop a model of analysis of cause and effect relationship between these indicators and the referred dimensions. Regarding the methodology, the data will be obtained through the application of a questionnaire to evaluate the different dimensions of the proposed conceptual model. The sample will consist of about 200 emails from members of the management boards of Portuguese universities and polytechnics. In the treatment of quantitative data, a model of structural equations (SEM) will be used, to investigate the possible relations between the different dimensions incorporated in the model. In terms of discussion of results, it is intended to characterize the relevance of financial and non-financial indicators, seeking to understand their role and possible relations with the quality and performance of these institutions.