As tendências do ensino e da investigação académica na história da contabilidade em Portugal

Dissertação de Mestrado apresentada ao Instituto de Contabilidade e Administração do Porto para a obtenção do grau de Mestre em Contabilidade e Finanças, sob orientação da Professora Doutora Ana Maria Alves Bandeira

Expectativas sobre la regulación de la independencia del auditor en el processo de fortalecimiento de la auditoría. Implicaciones para España y Portugal

Este trabajo pretende concretar las expectativas sobre el refuerzo de la independencia de los auditores en la Unión Europa como medio escogido para poder abordar los conflictos de intereses inherentes al panorama actual, caracterizado por factores como el nombramiento de los auditores por la empresa auditada, bajos niveles de rotación o la prestación de servicios distintos a la auditoría. En este momento de crisis, la “International Federation of Accountants” (IFAC) reclama a la profesión auditora que desempeñe un papel activo en el desarrollo de organizaciones, mercados financieros y economías estables y sostenibles; por su parte, la Unión Europea considera conveniente seguir debatiendo la función de las auditorías como garante de la veracidad de la solidez financiera de las empresas. Nuestro objetivo es concretar la incidencia de las propuestas de modificación de la Octava Directiva provocará en la normativa interna de España y Portugal. Se definen cambios importantes, sobre todo en el caso de las Entidades consideradas de Interés Público (EIP), en temas como la rotación obligatoria, el fortalecimiento del Comité de Auditoría o la prohibición de la prestación de servicios adicionales. Se concluye que la Comisión Europea se encuentra en un momento histórico en el que debe plantear si modifica o no las reglas de juego de la prestación de servicios de auditoría que busquen reforzar esa imagen del auditor como un servicio de interés público.

Efficiency of ISO 9001 in Portugal: a qualitative study from a holistic theoreticalperspective

The purpose of this paper is to analyse the efficiency of ISO 9001 from a holistic theoretical approach where the Contingency theory, the Institutional theory and the Resources-Based View are integrated. The study was carried out in companies of different sectors of activity in Portugal, based on a qualitative methodology (interviews). The fact of the interviews having been undertaken under an ISO 9001 structure made it easier for companies to grasp the issues under investigation. An ISO 9001 characterisation was carried out on a theoretical framework approach and findings point out efficiency gains and revealed that the absence of ISO 9001 would work as a competitive disadvantage. The contribution of this research aims to reinforce the state of art as concerns the theoretical scope of analysis of these issues enriched by the case study achievement.

Diffusion and efficiency of ISO 9001 in Portugal: a qualitative and quantitative study from a holistic theoretical perspective

Purpose – the aim of this paper is to analyse the diffusion and efficiency of ISO 9001 on different sectors of activity Design/methodology/approach – for that purpose, a holistic an integrative theoretical approach was based on the scope of the Contingency theory, the Institutional theory and the Resources-Based View (RBV). This theorethical perspective was used in a broad empirical study, using a qualitative and quantitative methodology, concerning Portuguese companies from different sectors of activity. Findings – according to the findings from both perspectives, a ranked combination of the named theoretical frame was constructed. Research limitations/implications – as to the analysis of the efficiency of ISO 9000, one of the limitations of this study lays in the consideration of just two sectors of activity, and another relates to its domestic geographical placement. Practical implications – this study used the ISO 9001 structure for the interviews and this has revealed very useful for the organizations to grasp the matters inquired. Originality/value – a relevant contribution to the state of art is achieved through the considered theoretical scope of analysis

Sistemas e tecnologias de informação em hospitais públicos: instrumentos de gestão e de apoio à tomada de decisão: estudo de caso em Portugal – região do Grande Porto

Dissertação para a obtenção do Grau de Mestre em Contabilidade e Finanças Orientador: Mestre Rui Filipe Pereira Bertuzi da Silva Coorientador: Mestre Paulino Manuel Leite da Silva Coorientador: Doutor António José Balloni – GESITI/CTI

Implicações do contexto político-legal para o lançamento de novas iniciativas sociais em Portugal

O propósito deste artigo é compreender se a existência de um ambiente político-legal favorável pode influenciar o lançamento de novas iniciativas de empreendedorismo social em Portugal. A investigação adota uma metodologia quantitativa. Os dados primários foram recolhidos através de um inquérito por questionário, on-line, enviado aos responsáveis que estiveram na base da constituição das Organizações Não-Governamentais de Cooperação para o Desenvolvimento existentes em Portugal, bem como aos responsáveis pelos projetos, que à data do inquérito, se encontravam cotados na Bolsa de Valores Sociais. No teste das hipóteses de investigação foram utilizadas técnicas de análise descritiva, técnicas de redução de dados (análise fatorial por componentes principais), e o teste t-student. Os resultados revelaram que um ambiente político-legal favorável tem uma importância baixa na decisão de lançar uma nova iniciativa social. Os resultados obtidos encontram suporte para o facto de muitos empreendedores sociais tenderem a localizar as suas atividades em ambientes político-legais desfavoráveis, contribuindo deste modo para a atenuação das assimetrias sociais e económicas entre as regiões do território nacional.

Inovação nas organizações do setor de saúde: evidência empírica de Portugal

O objetivo fundamental deste estudo consiste em analisar a inovação das organizações do setor da saúde em Portugal, com vista a identificar os respetivos fatores críticos de sucesso. Efetuamos um estudo quantitativo, exploratório, descritivo e transversal, através da análise e tratamento dos dados recolhidos através do Inquérito Comunitário à Inovação. O setor revela dinamismo na introdução de produtos novos para o mercado e para a empresa, onde a cooperação externa é preferencialmente orientada à investigação e desenvolvimento (I&D), existindo ainda um reduzido envolvimento dos agentes de mercado nas atividades de I&D através de parcerias.

Transient Spaces: unsettling boundaries and norms at the cultural event Noc Noc, Guimarães, Portugal

Cities are increasingly expected to be creative, inventive and to exhibit intense expressivity. In the past decades many cities have experienced growing pressure to produce and stage cultural events of different sorts and to develop new strategies that optimize competitive advantages, in order to promote themselves and to boost and sell their image. Often these actions have relied on heavy public investment and major private corporation sponsoring, but it is not always clear or measured how successful and reproductive these investments have been. In the context of strained public finances and profound economic crisis of European peripheral countries, events that emerge from local communities and have low budgets, which manage to create significant fluxes of visitors and visibility, assume an increased interest. In order to reflect and sketch possible answers, we look to an emerging body of literature concerning creative cities, and we focus on the organisation of a particular cultural event and its impact and assimilation into a medium size Portuguese city. This paper looks at the two editions (2011 and 2012) of one of such events – Noc Noc – organized by a local association in the city of Guimarães, Portugal. Inspired by similar events, Noc Noc is based on creating transient spaces of culture which are explored by artists and audiences, by transforming numerous homes into ephemeral convivial and playful social ‘public’ environments. The event is based on a number of cultural venues/homes scattered around the old and newer city, which allows for an informal urban exploration and an autonomous rambling and getting lost along streets. This strategy not only disrupts the cleavages between public and private space permitting for various transgressions, but it also disorders normative urban experiences and unsettles the dominant role of the city council as the culture patron of the large majority of events. Guimarães, an UNESCO World Heritage City was the European Capital of Culture in 2012, with a public investment of roughly 73 million euro. By interviewing a sample of people who have hosted these transitory art performances and exhibitions, sometimes doubling as artists, the events’ organizers and by experience both editions of the event, this paper illustrates how urban citizens’ engagement and motivations in a low budget cultural event can strengthen community ties. Furthermore, it also questions the advantages of large scale high budget events, and how this event may be seen as unconscious counter movement against a commodification of cultural events and everyday urban experience at large, engaging with the concepts of staging and authenticity.

Strategic Planning and Organizational Effectiveness in Social Service Organizations in Portugal

This study aims to understand the reality of social service organizations, the level of implementation of the strategic planning as well as the impact of its application on organizational effectiveness. At first, we will group organizations in clusters according to the level of strategic planning implementation and its degree of effectiveness. Secondly, we will analyse all the different groups. Given the growing number of social service organizations and the consequent complexity of their structures, it turns out the need for these organizations adopt formal management techniques. Strategic planning is a valuable strategic management tool and one of its main objectives is to make organizations more effective. Therefore, the research has been conducted in order to determine if strategic planning is implemented in social service organizations and which effects has its application on organizational effectiveness. The survey, applied to 220 social service organizations, allowed us to gather them into different clusters, showing that different levels of strategic planning determine distinct degrees of organizational efficiency. Finally, it should be noted that findings of this research may be essential to decision makers of these organizations, because it was shown that the adoption of strategic planning has a positive influence on organizational effectiveness of social service organizations.

Perspectives of the Internal Public in a Cultural Event: the Case of Noc Noc, Guimarães - Portugal

Given the significant impact that cultural events may have in local communities and the inherent organization complexity, it is important to understand their specificities. Most of the times cultural events disregard marketing and often marketing is distant from art. Thus an analysis of an inside perspective might bring significant returns to the organization of such an event. This paper considers the three editions (2011, 2012 and 2013) of a cultural event – Noc Noc – organized by a local association in the city of Guimarães, Portugal. Its format is based in analogous events, as Noc Noc intends to convert everyday spaces (homes, commercial outlets and a number of other buildings) into cultural spaces, processed and transformed by artists, hosts and audiences. By interviewing a sample of people (20) who have hosted this cultural event, sometimes doubling as artists, and by experiencing the three editions of the event, this paper illustrates how the internal public understands this particular cultural event, analyzing specifically their motivations, ways of acting and participating, as well as their relationship with the public, with the organization of the event and with art in general. Results support that artists and hosts motivations must be identified in a timely and appropriate moment, as well as their views of this particular cultural event, in order to keep them participating, since low budget cultural events such as this one may have a key role in small scale cities.