Ana Paula Capuano da Cruz

O papel do Balanced Scorecard na gestão da inovação

This paper aims to study how the Balanced Scorecard is related to the process of innovation in organizations. As a contribution, the work expands the usefulness of the model, by specifying external stimuli, dynamic tension, innovation strategies and perceived innovation success. This is a descriptive study developed from a sample of 121 companies by means of a questionnaire survey. The data analysis was done with use of structural equation modelling. The findings suggest a complex long-term process, vital for companies that have their perception of success influenced by elements from outside the organization (external stimuli) and internal stimuli (dynamic voltage and innovation strategies). Innovation management becomes reckless in the absence of mechanisms that balance the tensions evidenced by indicators including conflicting temporal dimension in the long term, and the risk is greater when the perception of success is captured solely by short-term financial indicators.This paper aims to study how the Balanced Scorecard is related to the process of innovation in organizations. As a contribution, the work expands the usefulness of the model, by specifying external stimuli, dynamic tension, innovation strategies and perceived innovation success. This is a descriptive study developed from a sample of 121 companies by means of a questionnaire survey. The data analysis was done with use of structural equation modelling. The findings suggest a complex long-term process, vital for companies that have their perception of success influenced by elements from outside the organization (external stimuli) and internal stimuli (dynamic voltage and innovation strategies). Innovation management becomes reckless in the absence of mechanisms that balance the tensions evidenced by indicators including conflicting temporal dimension in the long term, and the risk is greater when the perception of success is captured solely by short-term financial indicators.

The role of the balanced scorecard in innovation management

This paper aims to study how the Balanced Scorecard is related to the process of innovation in organizations. As a contribution, the work expands the usefulness of the model, by specifying external stimuli, dynamic tension, innovation strategies and perceived innovation success. This is a descriptive study developed from a sample of 121 companies by means of a questionnaire survey. The data analysis was done with use of structural equation modelling. The findings suggest a complex long-term process, vital for companies that have their perception of success influenced by elements from outside the organization (external stimuli) and internal stimuli (dynamic voltage and innovation strategies). Innovation management becomes reckless in the absence of mechanisms that balance the tensions evidenced by indicators including conflicting temporal dimension in the long term, and the risk is greater when the perception of success is captured solely by short-term financial indicators.This paper aims to study how the Balanced Scorecard is related to the process of innovation in organizations. As a contribution, the work expands the usefulness of the model, by specifying external stimuli, dynamic tension, innovation strategies and perceived innovation success. This is a descriptive study developed from a sample of 121 companies by means of a questionnaire survey. The data analysis was done with use of structural equation modelling. The findings suggest a complex long-term process, vital for companies that have their perception of success influenced by elements from outside the organization (external stimuli) and internal stimuli (dynamic voltage and innovation strategies). Innovation management becomes reckless in the absence of mechanisms that balance the tensions evidenced by indicators including conflicting temporal dimension in the long term, and the risk is greater when the perception of success is captured solely by short-term financial indicators.

El papel del balanced scorecard en la gestión de la innovación

This paper aims to study how the Balanced Scorecard is related to the process of innovation in organizations. As a contribution, the work expands the usefulness of the model, by specifying external stimuli, dynamic tension, innovation strategies and perceived innovation success. This is a descriptive study developed from a sample of 121 companies by means of a questionnaire survey. The data analysis was done with use of structural equation modelling. The findings suggest a complex long-term process, vital for companies that have their perception of success influenced by elements from outside the organization (external stimuli) and internal stimuli (dynamic voltage and innovation strategies). Innovation management becomes reckless in the absence of mechanisms that balance the tensions evidenced by indicators including conflicting temporal dimension in the long term, and the risk is greater when the perception of success is captured solely by short-term financial indicators.This paper aims to study how the Balanced Scorecard is related to the process of innovation in organizations. As a contribution, the work expands the usefulness of the model, by specifying external stimuli, dynamic tension, innovation strategies and perceived innovation success. This is a descriptive study developed from a sample of 121 companies by means of a questionnaire survey. The data analysis was done with use of structural equation modelling. The findings suggest a complex long-term process, vital for companies that have their perception of success influenced by elements from outside the organization (external stimuli) and internal stimuli (dynamic voltage and innovation strategies). Innovation management becomes reckless in the absence of mechanisms that balance the tensions evidenced by indicators including conflicting temporal dimension in the long term, and the risk is greater when the perception of success is captured solely by short-term financial indicators.

PARADOX OF USING MANAGEMENT ACCOUNTING ARTIFACTS: A DISCUSSION ON THE INFLUENCE OF UNCONSCIOUS FACTORS INSPIRED IN THE CONCEPTS PRECONIZED BY THE ANALYTICAL PSYCHOLOGY

This paper was developed in order to provide elements that contribute to a better understanding of the accounting professional posture, which may elucidate some possible reasons for the existent paradox between the theoretical knowledge and the adoption of management accounting artifacts, through unconscious factors, under the inspiration of the concepts preconized by the analytical psychology. Through the critical-reflective analysis performed, it was pondered that: [1] in the managerial accounting there are repetitive and mechanistic habits and routines, constituting its own collective unconscious, dominated by archetypes, difficult to be modified; [2] Jung’s archetypes The persona and The shadow represent the disclosed or withheld information, respectively, in management accounting; [3] Jung’s The anima and The animus archetypes show the gender relations in management accounting; [4] The self is shown as the decision point constantly sought. It is also noteworthy that the present theoretical paper has academic and professional implications for the accounting science, regarding the posture the accountant in the decision-making process.

EVIDENCIAÇÃO VOLUNTÁRIA DE INFORMAÇÕES CONTÁBEIS

The main intention of this communication is to show that throughout the history of Humanity the disciplines of Accounting and Mathematics have had an intimate connection and a parallel development, one next to the other. Today, as well as in the past, the mathematical models are necessary and we would even say indispensable to deepen the discussion, and to be able to advance in our collective intention to formalize our accounting discipline as a science. With the development of this investigation we try to contribute to the improvement of the quality of accounting education, by studying how accounting is taught, and based on this analysis, to promote pertinent changes in the curricula of Public Accountants office, particularly regarding contents, methodologies, bibliography and evaluation . To contribute concrete tools of analyses, that allow the focus of education on mathematical issues in a local, regional and national context, and which in addition may have parameters of evaluation, analysis and synthesis, on the aspects that concern the suitable use of mathematics in the development of the Public Accountant’s daily tasks, in order to improve their processes of analysis and decision making.On the basis of the principles of a global society, a New Economy is emerging. The Corporate Social Responsibility (CSR) is an increasingly important topic in the New Economy in general, and in the European Union in particular. Thus, an important role is played by companies’ social responsibility to achieve Lisbon Summit goal “the most competitive and dynamic knowledge-based economy in the world”. The CSR reporting has a triple-bottom line approach in the assessment of a company’s performance: the economic, the environment and the social factors. Mutatis mutandis, more and more the assessment of company’s competitiveness takes into account the principles of sustainability. The link between the intangible assets and CSR is intimate and multifaceted. In order to develop company’s abilities to create future economic value, one step should consist in the expansion of the financial reporting process in order to incorporate the valuation of a company’s intangible and intellectual assets. These mentioned factors have become most important to business success and economic growth in the 21st century.This paper provides an analysis of the financial conditions and activities developed by the construction companies in The Canary Islands during the period 2000-2002. The analyzed sample is composed of 318 companies that were involved in production activities during the period considered. Firstly, a descriptive analysis of the composition of the sample is made, in reference to the age, legal status and nature and conditions of companies that have been audited or not audited. It was also considered advisable to classify the set of economic units based on turnover, assets and the number of workers, in order to obtain a better idea of the size of each company. In order to perform the economic and financial analysis of assets and the activities d carried out by the companies of the sector, we examined balance sheets and the income statements, along with profitability and solvency. In order to complete the analysis and place it in context, we conclude with a reference to the economic framework and expectations of the sector, as well as the competitive position of the Canary Islands construction sector and its future perspectives.This article provides an overall tax analysis of the complexity of the Portuguese tax system. Before discussing whether we should change the way we tax ourselves, it will be useful to compare the Portuguese tax system to other OCDE and European countries. However, the main aim of this study is to discuss the main aspects that make the Portuguese tax system complex and difficult to enforce. Then, in order to simplify the Portuguese tax system, we will focus on economic, administrative and legislative issues that have introduced some kind of complexity in the tax system.