Considering the current turbulent macroeconomic environment, the aim of this research is to explore the influence of innovation in tangible and intangible resource allocation. The literature ...underlines that organizations are facing a revolution in their business processes. As such, there is a need to understand the value of knowledge resources and to identify ways to manage them. This paper explores the field of resource allocation, namely dynamic capabilities, and highlights the importance of monitoring intangible resources. This research has three specific contributions. The first contribution provides a comprehensive picture of what has occurred in the field of tangible and intangible resource allocation, such as intellectual capital and its importance towards organizational performance. Secondly, it offers evidence about the actual need for performance measurement tools that foster intangible resource monitoring. Organizations devote special attention to market demands which consequently lead managers to adapt their strategies in areas concerning resource allocation. Given this importance, this research, comprising major innovative organizations in Portugal from diverse activity sectors, provides new insights and stresses the importance of tools to follow the overall performance of resource allocation. Managers of innovative organizations recognize the very powerful features of the Balanced Scorecard (BSC) in monitoring and linking strategic resources of both tangible and intangible natures. Thirdly, this research, with a view to enrich the field of intangible natures, points out some aspects for future research areas, bearing in mind the relevance of this research area confirmed by managers of the major innovative organizations. Thus, it provides prominent information for both academia and innovative organizations.
This study aims to identify and characterize the culture of the largest exporters without the Balanced Scorecard (BSC) and with the BSC implemented. In addition, it confirms whether there are ...different characteristics in the type of organizational culture of the largest exporters without the BSC and with the BSC. To achieve this objective, data were collected through questionnaires sent to the 250 largest exporters in Portugal. Multivariate statistical techniques were used to validate the research hypotheses. This research shows that the Adhocracy (turbulent management) culture type prevails in organizations without BSC, while the Market (productivity) culture type prevails in organizations with BSC. The study is based on the characterization of the culture type of the organizations. This characterization is significant because organizational culture shapes and differentiates organizations’ actions, goal definitions, and strategic objectives, which can affect organizational performance. Although recent literature has addressed organizational culture and performance monitoring in isolation, not many studies have been found that link the topics of organizational culture, BSC, and performance.
Ovo istraživanje ima za cilj identificirati i karakterizirati kulturu najvećih izvoznika, i to između onih koji jesu i nisu implementirali koncept uravnotežene tablice rezultata - Balanced Scorecard (BSC) . Osim toga, analizira se postojanje različitih tipova organizacijske kulture najvećih izvoznika, s i bez implementiranog pristupa BSC. Da bi se postigao ovaj cilj, prikupljeni su podaci putem upitnika, poslanih na adrese 250 najvećih izvoznih poduzeća u Portugalu. Za validaciju istraživačkih hipoteza lorištene su multivarijatne statističke tehnike. Istraživanje pokazuje da u organizacijama bez implementiranog pristupa BSC prevladava tip kulture adhokracije, dok u organizacijama s BSC prevladava tržišni tip organizacijske kulture. Studija se temelji na karakterizaciji tipa organizacijske kulture, koja se pokazuje kao značajna, jer organizacijska kultura oblikuje i diferencira akcije organizacija, utvrđivanje strateških i drugih ciljeva, a što može utjecati na organizacijske performanse. Iako je nedavna literatura izolirano analizirala organizacijsku kulturu i praćenje učinkovitosti, ne postoji veliki broj studija, koje povezuju teme analizu organizacijske kulture, implementaciju koncepta BSC i organizacijskih performansi.
Abstract
This study aims to carry out scientific and bibliometric mapping of the rural creative class. It analyses 57 articles retrieved from the Web of Science (WoS) database and resorts to ...bibliographic coupling using VOSviewer software to identify the main lines of research on this theme, before advancing new topics for future research. The results identify and classify the prevailing theoretical foci in this domain as follows: (i) Florida’s theory and rural areas; and (ii) Urban growth and the creative class. The main contribution of this study lies in showing the need to understand the effective operationalization of Florida’s model in rural areas, as a way to raise their sustained economic growth. In addition, network theory is necessary if used to explain the bridge between rural creativity and the place’s social capital. A conceptual framework is proposed for the development of rural or sparsely populated areas, presenting the challenge of its application by political decision-makers, as well as trend topics for a future agenda.
This study aims to identify and analyse the success factors of small and medium-sized enterprises (SMEs) following the lines of dynamic capabilities and resources-based views. To achieve this ...objective, the multiple case study method was followed, where 10 SMEs/cases in Portugal were selected. From a content analysis of the interviews conducted to the owner-managers of these SMEs, the most important success factors identified were: (1) strategic planning, (2) manager/management capacity, (3) entrepreneurship and innovation, (4) human resources, (5) networks/partnerships, and (6) financing. These factors are considered as drivers of sustained growth and creation of competitive advantage for SMEs in their regions. The results also show that SMEs are oriented towards success, although some evolution is still needed in the way they are managed, where the transition from a “domestic/entrepreneurial” management to a “professional” management and a greater focus on the rarity of their resources and on the dynamic capabilities of their human capital stand out. Conclusions, implications and a future research agenda are also outlined.
The pandemic dramatically altered the lives of people in their cities of residence and caused profound effects on both. The urgency to mitigate the pandemic has generated severe effects on society in ...general, such as economic paralysis, the annulment of social conviviality, the threat to employment and the non-existence of various accessibilities. However, cities should not disappear and have seen a huge adaptation to technologies and an unprecedented digital transformation coupled with good governance practices in order to minimise the effects of these disruptive blockages. Thus, the objective of this study is the measurement of smart performance in cities in pandemic times. To respond to this objective, the composite index of Rodrigues & Franco (2019) for city intelligence based on the subdimensions governance and ICT was adopted, thus following the quantitative methodology and resorting to secondary data. Moreover, this index measures the adjective smartness distinct from smart, whose adoption by cities provides a smart way to solve their daily problems. The sample covered the 308 Portuguese cities and towns, commonly known as municipalities. The results obtained still show some weaknesses to be overcome by municipalities in the future, if they opt for a continued commitment to governance models based on ICT, although the future path is challenging, so that the returns of these strategies are converted into effective offers of hard and soft amenities to citizens, in which urban networks play a key role, with exponential effects on the new demands of citizens regarding their quality of life, given that the pandemic has manifestly changed their behaviours and lifestyles. Finally, the final considerations, implications for theory and practice, limitations and future research agenda are presented.
•In this study is measured smart performance in cities in pandemic times.•Smallness continues to contribute to the performance and growth of cities.•Urban networks play a key role, with exponential effects on the new demands of citizens regarding their quality of life.•cities should not disappear and have seen a huge adaptation to technologies and an unprecedented digital transformation
This study aims to fill a gap in the literature by conducting the scientific and bibliometric mapping of work stress in accounting professionals, using a methodological trilogy that contributes to ...this topic, namely the application of the ROC curve, Prisma and R bibliometric tools. Through the analysis of a sample of 103 articles, it was found that, in order to avoid and/or overcome the levels of stress in accountants, the following factors should be taken into account: (1) a high engagement with work, (2) reduced self-efficacy perception in the decision-making process, (3) adverse consequences in the management process, and (4) high-stress levels embedded in the individual's personality. Thus, it will be necessary for the accountant to apply strategies and change the way he/she works and perceives the work, avoiding stress levels and irreversible health damage. In addition, the importance of resilience in the professional context and mindfulness may prevent high levels of stress and maybe the subject of future research.
Purpose
Using self-determination theory and individual social responsibility’s (ISRs) association with pure social entrepreneurship, this study aims to answer the following question: How and why have ...the different actors responded to the crisis caused by the pandemic?
Design/methodology/approach
Qualitative research (multiple case studies) was adopted, resorting to interviewees with seven economic and non-economic actors in the Portugal context.
Findings
The results obtained, using MAXQDA software, show that those carrying out actions of social responsibility have a high degree of self-determination and intrinsic motivation, and are true social entrepreneurs, which lets them improve the well-being of those around them. In addition, these individuals feel good about themselves by performing these actions, as they measure their performance by the social impact of their actions on society in general.
Practical implications
This study suggest there is a high awareness amongst people to exercise that responsibility in a voluntary way, through humanitarian initiatives and campaigns brought about especially by an unprecedented pandemic. In practice, people joining these initiatives motivate many others towards the causes, creating the will to continue in the future and satisfy unmet needs provoked by social crises.
Originality/value
This study is innovative because it is related to filling the gaps identified, mainly by carrying out an empirical study about ISR, rather than that of firms, where studies are more common.
Purpose
This study aims to address a systematic literature review (SLR) using bibliometrics on the relationship between academic integrity and artificial intelligence (AI), to bridge the scattering ...of literature on this topic, given the challenge and opportunity for the educational and academic community.
Design/methodology/approach
This review highlights the enormous social influence of COVID-19 by mapping the extensive yet distinct and fragmented literature in AI and academic integrity fields. Based on 163 publications from the Web of Science, this paper offers a framework summarising the balance between AI and academic integrity.
Findings
With the rapid advancement of technology, AI tools have exponentially developed that threaten to destroy students' academic integrity in higher education. Despite this significant interest, there is a dearth of academic literature on how AI can help in academic integrity. Therefore, this paper distinguishes two significant thematical patterns: academic integrity and negative predictors of academic integrity.
Practical implications
This study also presents several contributions by showing that tools associated with AI can act as detectors of students who plagiarise. That is, they can be useful in identifying students with fraudulent behaviour. Therefore, it will require a combined effort of public, private academic and educational institutions and the society with affordable policies.
Originality/value
This study proposes a new, innovative framework summarising the balance between AI and academic integrity.
Nowadays business operates in a turbulent environment, demanding quality products at low cost in short delivery times. Bearing this in mind, entrepreneurs devote special attention to define ...strategies, monitor entrepreneurial indicators and recruiting qualified employees. In this sense, organizations need to rely on an efficient measurement system with vast and complex information. Considering this need, the Balanced Scorecard (BSC) embraces a short-, medium- and long-term time horizon and guides entrepreneurs in the measurement of their Key Performance Indicators (KPI), as acknowledged by the well-known company like Apple, which is using BSC for planning and performance measurement. Furthermore, as the KPIs need to reflect organisational performance, the interconnection of BSC with SAP Enterprise Resource Planning (ERP) is considered of benefit. By means of this interlinkage, performance is monitored in an integrated way, as the flow of material and information of the whole chain is integrated and interlinked via ERP. Stressing out that several BSC implementations have failed, this research, intends to detail how ERP implementation can leverage the BSC’s features, namely to monitor entrepreneur’s strategy. As several studies have focused their attention in an isolated way and several BSC implementations failed, this research sheds light on entrepreneur’s strategy leveraged and monitored by the interrelation of ERP and BSC.
In modern times, disruptive contexts have challenged the functioning of organisations, as shown by recent events, such as the COVID-19 pandemic and the current war in Europe. The literature ...highlights the role of management control practices (MCP) as resources that help to improve decision-making processes and organisational performance and competitiveness in a crisis context. In response to stakeholders' pressures, companies are integrating Corporate Social Responsibility (CSR) issues into their measurement and control systems. The aim of this research is to examine whether companies perceive MCP as a resource to support the decision-making process and contribute to organisational performance and competitiveness in a crisis environment, as well as to ascertain the perceived role of CSR in MC. A survey by questionnaire was conducted among the 250 major exporting companies in Portugal. Results show that in a crisis context of uncertainty and unpredictability such as the COVID-19 pandemic organisations perceive MCP as having (1) a significant influence on organisational performance and on leveraging organisational competitiveness; (2) a significant link with CSR. In general terms, this study provides new insights into the perceptions of the role of MCP as a valuable resource to achieve organisational competitiveness and performance in disruptive social and economic contexts.
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