Organizational and accounting change within the context of the environmental agenda: evidence from Portugal

Purpose – The purpose of this paper is to explore the process of organizational change undergone by a large Portuguese business group within the context of the environmental agenda and the role of accounting as a mechanism for change. Design/methodology/approach – The paper reports the results of a case study conducted between 2006 and 2009. Information was obtained from semi-structured interviews and secondary sources. Organizational changes were analyzed using Laughlin’s model in order to identify which category reflected most of the changes introduced to address environmental matters. Findings – This paper offers evidence that change is not a homogeneous phenomenon. Additionally, it confirms previous studies’ findings which found that accounting did not play a significant role in the process of organizational change within the context of the environmental agenda. Originality/value – This paper seeks to complement the research in this area by integrating observations from a case study into an existing model of levels of organizational change according to how a Portuguese business group incorporated environmental issues into its processes, policies and corporate culture.

Historical and conceptual landscape of the character

This paper was developed with the intention of broadly demonstrating the complexity of the area known recently as character development, as a creative process methods and implementation. It searches the understanding of the character itself, its place in the narrative and its reception by the reader or target audience. It is a multidisciplinary tool that faces a multitude of challenges from an increasingly demanding public and with specific goals in mind, and yet it also gives us valuable insight over how we interact with one another and the world around us, teaching us how to transfer such knowledge into fiction promoting empathic bonds between the reader and the characters. The human tendency to create is limitless and as old as mankind itself, we create, recreate and reinterpret and then populate such tales with believable characters from who we learn, and experience events and tales that shape our very lives.

Agencification in Latin countries: Portugal

This chapter provides a broad look at the Portuguese process of agencification in the last two decades. As with most of the remaining chapters in this book, we cover the basics by describing the administrative landscape, its changes in organizational make-up, the delicate balance between control and autonomy in the ministry-agency relationship, perceptual changes in efficiency and performance measurement in public management, based on a comprehensive survey (COBRA survey of the CRIPO research group) sent to all public-sector organizations under public law with some degree of autonomy (see Chapter 1, Table 1.1). Portugal is undergoing the most pervasive politico-economic crisis in its short democratic history. The administrative mapping conducted in 2007 which served as the basis for the administration of the COBRA survey is already undergoing change.

The strategic management of creation process and of change: a theoretical contribute from the perspective of tourism

The entrepreneurship and innovation have been gradually gaining ground in the academic community as a field of study. However, the interpretations surrounding fragmented, without a univocal definition. In last decades, tourism has received greater attention from researchers in various sciences, varying only by the different emphases considered: economic, social, cultural and environmental. As other emerging sectors in a modern economy, tourism is a dynamic and ever-changing industry. The study has as purpose to provide a better understanding regarding the essence of entrepreneurship: theoretical and practical implications from the perspective of tourism. Regarding the methodology used here, this is a conceptual paper with a literature review that brings together the major components of entrepreneurship and its implications tourist perspective and conceptual model of the dynamic nature of the Triggering Process and innovation (e.g. iTravey, Interactive Stores, Tourist Transportable Tower).