XXIV Workshop on Accounting and - Konopka 2019konopka2019.com/konopka2019-booklet.pdf · David...

XXIV Workshop on Accounting and

Management Control

Memorial Raymond Konopka

1

XXIII Workshop on Accounting and

Management Control


January 24-25, 2019

ISCAC | Coimbra Business School, Coimbra, Portugal

http://www.konopka2019.com


Management Control


2

ORGANIZER

ISCAC – Coimbra Business School

Instituto Politécnico de Coimbra

ORGANISING COMMITTEE

Fernanda Alberto (Chair)

Ana Rodrigues

António Trigo

Claúdia Coimbra

Miguel Lira

Paulo Soares

Rosa Nunes

Sónia Rito


Management Control


3

SCIENTIFIC COMMITTEE

Amélia Cristina Silva, Polytechnic Institute of Oporto | ISCAP Oporto

Beatriz García Osma, University Carlos III of Madrid

Carlos Larrinaga, University of Burgos

Carmen Correa, University Pablo de Olavide

Concha Álvarez , University Pablo de Olavide

Cristina Crespo, University of Valencia

David Naranjo, University Pablo de Olavide

Dolores Gallardo-Vázquez, University of Extremadura

Edilberto Rodríguez, University of Extremadura

Emma Castelló, University of Alcalá de Henares

Ernesto López-Valeiras, University of Vigo

Fernando Gutiérrez, University Pablo de Olavide

Francisco Carrasco, University Pablo de Olavide

Francisco Carreira, Polytechnic Institute of Setubal

Jacobo Gómez, Autonomous University of Madrid

João Alves Ribeiro, University of Oporto

João Oliveira, University of Oporto

José António Moreira, University of Oporto

José Luis Miralles, University of Extremadura

José Mariano Moneva, University of Zaragoza

Laura Gómez, University Pablo de Olavide

Lúcia Lima Rodrigues, University of Minho

Luís Dionísio Marques, University Católica of Oporto

Macario Cámara, University of Jaen

Manuel Núñez, University Carlos III

María Beatriz González, University of Vigo

Maria da Conceição Marques, Polytechnic Institute of Coimbra | ISCAC Coimbra


Management Control


4

Maria do Céu Gaspar Alves, University of Beira Interior

Maria do Rosário Justino, Polytechnic Institute of Lisbon | ISCAL Lisbon

María J. Sánchez, University Pablo de Olavide

Maria João Machado, ISCTE-IUL Lisbon

Maria João Major, NOVA SBE of Lisbon

Mariló Capelo, University of Cádiz

Marta Macías, University Carlos III

Nieves Carrera, IE Business School

Ricardo Malagueño, University East Anglia

Rogério Serrasqueiro, ISCTE-IUL Lisbon

Rui Robalo, Polytechnic Institute of Santarém

Rui Vieira, IE Business School

Rute Abreu, Polytechnic Institute of Guarda

Salvador Carmona, IE Business School

Susana Gago, University Carlos III of Madrid

Vicente Ripoll, University of Valencia

Victor Maas, University of Amsterdam


Management Control


5

CONFERENCE PROGRAM

Time / Day09:00

09:15

09:30

09:45

10:15

10:30

10:45

11:00

11:15

11:30

11:45

12:15

12:30

12:45

13:00

13:15

13:30

13:45

14:00

14:15

14:30

14:45

15:15

15:30 Room 2.7 Room 2.8 Room 2.9 Room 2.13

15:45

16:00

16:15

16:30

16:45

17:15

17:30

17:45

18:00

18:15

18:30

18:45

19:15

19:30

19:45

20:00

20:15

20:30

Room 2.7

K17; K24;

K72; K66

Room 2.8

K09; K21;

K65; K20

Room 2.9

K83; K50;

K22; K42

Room 2.13

Doctoral Research

Session II

K06; K39; K14

Coffee-break (ISCAC – Main Lobby)

Room 2.9

K02; K04;

K33; K05

Room 2.13

Doctoral Research

Session III

K03; K40; k77

Closing session (Auditorium)

Official Dinner

Departure of the Konopka bus from ISCAC at 19h40

Plenary session III (Auditorium)

Room 2.7

K56; K62;

K76; K07

Room 2.8

K49; K78;

K32; K26

Room 2.9

K82; K75;

K31; K73

Room 2.13

Doctoral Research

Session I

K19; K30; K81

Lunch (ISCAC – Main Lobby)

Optional Dinner

Meeting Point: Hotel Vila Galé and D. Inês at 20h00

R

e

g

i

s

t

r

a

t

i

o

n

(

M

a

i

n

L

o

b

b

y

)

Lunch (ISCAC – Main Lobby)

Coffee-break (ISCAC – Main Lobby)

Parallel Sessions II / Doctoral Sessions I

K18; K37;

K15; K68

Conference Program

K48; K12;

K55; K70

K10; K57;

K34; K79

K23; K61;

K25; K27

Plenary Session II (Auditorium)

Parallel Sessions I

Opening session (Auditorium)

Parallel Sessions III / Doctoral Sessions II

Plenary session I (Auditorium)

Thursday - January 24 th Friday - January 25 th

Touristic Tour: Guided visit of the Old University,

Joanina Library and São Miguel Chapel

Coimbra Walking Tour: UNESCO World Heritage “From

Alta to Sofia” Meeting Point: Hotel Vila Galé and D. Inês at 8h50

Special recommendation: use comfortable shoes Parallel Sessions IV / Doctoral Sessions III

Room 2.7

K13; K16;

K08; K71

Room 2.8

K01; K38;

K41; K51


Management Control


6

DETAILED CONFERENCE PROGRAM

WEDNESDAY (JANUARY 23rd)

20:00 To be in the lobby of meeting point hotels - Vila Galé and Dona Inês - to go walking with the

Organizing Committee members

20:30 Optional Dinner

Restaurant Dux Taberna Urbana

THURSDAY (JANUARY 24th)

09:00 Departure of the Konopka bus – in front of meeting point hotels Vila Galé and Dona Inês

Please, arrive 10 minutes before.

09:30 - 12:00 Coimbra Walking Tour: UNESCO World Heritage “From Alta to Sofia”

Special recommendation: use comfortable shoes

12:30 - 17:00 Registration (ISCAC – Main Lobby)

13:00 - 14:00 Lunch (ISCAC – Main Lobby)

14:00 - 14:30 Opening session (Auditorium)

Jorge Conde, President of Polytechnic of Coimbra

Pedro Costa, President of ISCAC

Fernanda Alberto, President of Organizing Committee

Special participation - Paula Franco, President (Bastonária) of the Portuguese Order of Certified Accountants

“The relevance of accounting and management control for Certified Accountants”

14:30 - 15:15 Plenary Session - I (Auditorium)

Chair: Ernesto Lopez-Valeiras

Keynote Speaker: Henri Dekker

“Organizational decline and (strategic) change”

15:15 - 16:45 Parallel Sessions - I

16:45 - 17:15 Coffee-break (ISCAC – Main Lobby)

17:15 - 18:00 Plenary Session - II (Auditorium)

Chair: Edilberto Rodríguez Rivero

Keynote Speaker: Alnoor Bhimani

“Digitization and Intelligent Automation: The Impact on Accounting”

18:00 - 19:30 Parallel Sessions - II

Doctoral Research Projects – I


Management Control


7

19:40 Departure of the Konopka bus to the restaurant

20:30 Official dinner

Restaurant Marquês de Marialva

FRIDAY (JANUARY 25th)

08:30 Departure of the Konopka bus – in front of meeting point hotels Vila Galé and Dona Inês

Please, arrive 10 minutes before.

09:00 - 10:30 Parallel Sessions - III

Doctoral Research Projects - II

10:30- 11:00 Coffee-break (ISCAC – Main Lobby)

11:00- 12:30 Parallel Sessions - IV

Doctoral Research Projects – III

12:30 - 13:15 Plenary Session - III (Auditorium)

Chair: Salvador Carmona

Keynote Speaker: Mahmoud Ezzamel

“Whither Research on Accounting and Strategy?”

13:15 - 13:30 Closing Session (Auditorium)

Vicente Ripoll and Salvador Carmona

David Naranjo – presentation Konopka 2020

Fernanda Alberto – closing remarks

13:30 - 14:30 Lunch (ISCAC – Main Lobby)

15:20– 17:30 Touristic Tour: Guided visit of the Old University, Joanina Library and São Miguel

Chapel

20:00 To be in the lobby of meeting point hotels - Vila Galé and Dona Inês - to go walking with the

Organizing Committee members

20:30 Optional Dinner.

Restaurant Refeitro da Baixa


Management Control


8

KEYNOTES SPEAKERS

Henri Dekker, Professor at the School of Business and Economics at Vrije Universiteit Amsterdam

Plenary I: "Organizational decline and (strategic) change"

Henri Dekker is Professor of Management Control at the School of Business and Economics

at Vrije Universiteit Amsterdam. He also holds a teaching position at the London School of

Economics and until recently was a Professorial Fellow at The University of Melbourne.

Henri's research agenda is focused on the themes of governance and control of interfirm

relationships, management control within organizations, compliance with complex regulations

and regulatory reporting. His work has been published in a variety of accounting and

management journals and has been recognized by several awards. These include the American

Accounting Association Notable Contribution to the Management Accounting Literature

Award, the AAA Greatest Impact on Management Accounting Practice Award, the AAA Best

Early Career in Management Accounting Award, and the David Solomons Prize. Henri

currently is Associate Editor at Management Accounting Research and at the Decision

Sciences Journal, and is a former Associate Editor at European Accounting Review. He

currently also serves on the editorial boards of Accounting, Organizations and Society,

Behavioral Research in Accounting, European Accounting Review and Journal of Management

Accounting Research.

Alnoor Bhimani, Professor at The London School of Economics and Political Science

Plenary II: "Digitization and Intelligent Automation: The Impact on Accounting"

Al Bhimani holds the Chair in Management Accounting at the London School of Economics.

He is Founding Director of LSE Entrepreneurship. He has authored over 100 publications

including bestselling books in financial management, technology and digitization. His most

recent book is: Financial Management for Technology Start-ups published by Kogan Page. His

ongoing research deals with women in tech and with how Artificial Intelligence, the Internet

of Things, robotics and Blockchain are affecting modern economies. Al is an advisory board

member of business schools in Africa, America, Europe and Asia and speaks extensively to

academic and business audiences internationally.

Mahmoud Ezzamel, Professor at University of Cardiff

Plenary III: "Whither Research on Accounting and Strategy?"

Mahmoud Ezzamel is Research Professor at Cardiff Business School, Cardiff University. His

research interests include management accounting, accounting history, accounting regulation

and the accounting profession in transitional economies, and corporate governance.


Management Control


9

TIME FOR SESSIONS

Presentations will be organized as follows:

Plenary Sessions (45 min):

Speaker presentation: 30 min

Open discussion: 10 min

Parallel sessions with 4 papers (1h 30):

Author´s presentation: 12 min

Discussant´s presentation: 8 min

Open discussion (by session): 10 min

Doctoral research projects (1h 30):

Author´s presentation: 10 min

Discussant´s presentation: 10 min

Open discussion: 10 min


Management Control


10

CONFERENCE ROOMS

ISCAC Coimbra Business School Floors

- Conference ROOMS

Auditório

Ground Floor

Floor 2


Management Control


11

PARALLEL SESSIONS

Parallel Session I (24.01.2019 | 15:15-16:45)

Room 2.7 | Topic: Corporate Social Responsability / Sustainability | Chair: Domingo Verano

ID Title Authors Discussant

K18 Are Information Technologies the Missing Link for Sustainable

Development in Africa? Evidence from the Democratic Republic of Congo

(DRC)

Raquel Pérez Estébanez, Elena Urquía Grande, Manuela Cañizares

Espada

Josep Mª Argilés-Bosch

K37 Evolução do Relato Não Financeiro: Aplicação ao Caso da Nestlé Marco José Da Silva Salada Gonçalves, Teresa Cristina Pereira

Eugénio

Lázaro Rodríguez-Ariza

K15 E-Commerce and Labour Tax Avoidance Josep Mª Argilés-Bosch, Diego Ravenda, Josep Garcia-Blandón,

Maika Valencia Silva

Elena Urquía

K68 Consejeros Independientes y Comités de RSC: ¿condicionan el contenido

de las memorias de RSC?

Isabel María García-Sánchez, María Elena Gómez-Miranda, Fátima

David, Lázaro Rodríguez-Ariza

Rogério Serrasqueiro

Room 2.8 | Topic: Accounting History | Chair: Helena Santos de Oliveira


K48 A normalização contabilística para a profissão até 2010: um guia útil a um

estudante de contabilidade

Carlos Miguel Aguiar da Glória, Nelma da Graça d’Araújo Rosa,

Miguel Gonçalves

Rui Robalo

K12 Dividend policy and equity depletion in railway companies: The accounting

for public aids in MZA and Norte

Beatriz Santos-Cabalgante, Beatriz García Osma, Domi Romero Fúnez Roberto Rossi

K55 A importância de Luca Pacioli (1446/7-1517) para um estudante de

ciências empresariais

Carolina Filipa da Cruz Moreira, Sandrine Dias Gil, Miguel Gonçalves Eurico Lima Basto

K70 When your left hand (do) knows what your right hand is doing: rationality,

religion and voluntary disclosure

Mariló Capelo, Pedro Araújo, Manuel Núñez Beatriz Santos

Cabalgante

Room 2.9 | Topic: Management Accounting | Chair: Amélia Silva


K10 CLIENTE: um novo fator de produção José Luiz Nunes Fernandes, Bárbara Ádria Oliveira Farias Fernandes,

José Wilson Nunes Fernandes, Cyntia Meireles Martins

Rosana Gonzalez

Dannibale

K57 Pesquisa intervencionista em contabilidade gerencial: uma oportunidade

de transformar estudos acadêmicos em resultados práticos para a

sociedade

Rosana Gonzalez Dannibale, Claúdio Parisi , Marcia Santos José Luiz Nunes

Fernandes

K34 Full vs Direct Costing, the origins of cost accounting and its usefulness in

Higher Education Institutions

Paulo Sanches, Belén Fernández-Feijoo Souto, Susana Gago-

Rodríguez

Helena Maria Costa

Oliveira

K79 The Balanced Scorecard Impact on Hospital Bureaucracy: A Portuguese

Case Study

Helena Maria Costa Oliveira, Lúcia Lima Rodrigues, Russell Craig Paulo Sanches

Room 2.13 | Topic: Management Accounting and Control | Chair: Cristina Crespo Soler


K23 Management Control Systems and Innovation Strategies in Business-

Incubated Firms

Jacobo Gomez-Conde, Ernesto Lopez-Valeiras, Ricardo Malagueño,

Raúl González Castro

Ana Isabel da Costa

Natividade Rodrigues

K61 Accountability Measurement: Application to Central Governments in South

America

Paola Hermosa del Vasto, Elena Urquía-Grande, Cristina del Campo,

Susana Jorge

Jacobo Gómez Conde

K25 Efecto del apalancamiento del capital humano en la eficiencia de las

empresas de servicios profesionales. Aplicación al caso de las firmas de

abogados

Beatriz García-Cornejo, José A. Pérez-Méndez Paola Hermosa del

Vasto

K27 Instrumentos de Controlo e Parcerias: Estudo de Caso Ana Isabel da Costa Natividade Rodrigues, Maria do Céu Ferreira

Gaspar Alves, Mário José Baptista Franco

José Antonio Pérez

Méndez


Management Control


12

Parallel Session II (24.01.2019 | 18:00-19:30)

Room 2.7 | Topic: Corporate Social Responsability / Sustainability | Chair: Lázaro Rodríguez-Ariza


K56 O ensino nos cursos de gestão das IES públicas portuguesas promove a

RSC?

Rosa Nunes, Dolores Amalia Gallardo Vazquez, Fernanda Alberto Amélia Silva

K62 Un nuevo enfoque en la influencia del desempeño ambiental en el

desempeño financiero. Una evidencia en las empresas cotizadas del

Euronext Lisboa

Ricardo Bruno Antunes Marques, Dolores Amalia Gallardo Vazquez Rodrigo Ferreira da

Silva

K76 La movilidad urbana sostenible y su incidencia en el desarrollo turístico Heriberto Suárez Falcón, Domingo M. Verano Tacoronte, Arminda

García Santana

Ricardo Bruno Antunes

Marques

K07 Projetos de Big Data Analytics: uma discussão à luz da capacidade

absortiva

Rodrigo Ferreira da Silva, Josir Simeone Gomes António Trigo

Room 2.8 | Topic: Financial Accounting | Chair: Eurico Lima Basto


K49 O Código de Ética da International Federation of Accountants e o Código

Deontológico dos Contabilistas Certificados: breve cotejo

Catarina Rodrigues, Jessica Pinto, Miguel Gonçalves João Borralho

K78 Crowdfunding Companies Financial Performance in China Chang Jiang, Elena Urquía Grande, Raquel Pérez Estébanez , Manuela

Cañizares Espada

Lious Tabot

K32 Audit Quality, Corporate Governance and Firm Characteristics: A

Comparative Analysis Spain and Portugal

Lious Ntoung Agbor Tabot, Helena Maria Santos de Oliveira,

Benjamim Manuel Ferreira de Sousa, Agbor Tambi Mallex Ntoung,

Cláudia Maria Ferreira Pereira, Susana Adelina Moreira Carvalho

Bastos

Manuela Cañizares

Espada

K26 Manipulación contable en empresas no cotizadas: empresas familiares

versus no familiares. El efecto moderador de la generación de la empresa

João Borralho, Dolores Gallardo Vázquez, Remedios Hernández

Linares

Helena Maria Santos

de Oliveira

Room 2.9 | Topic: Management Accounting and Control | Chair: Susana Gago-Rodríguez


K82 Recompensas y creatividad en equipos de trabajo: análisis sistemático de

la literatura

Jorge Andrés Salgado Castillo, Mercedes Barrachina Palanca, Laura

Gómez Ruíz, Vicente Ripoll

Iryna Alves

K75 Creativity, Control and Communication in New Product Development João Oliveira, Emilia Skowrońska, Hanno Roberts Arturo Giner

K31 A Fuzzy-Set Analysis of Managers’ Incentives in SMEs: The Relationship

with Performance and Satisfaction

Iryna Alves, Sofia M. Lourenço Jorge Andrés Salgado

Castillo

K73 Análisis de contenido de las cuentas anuales de los principales puertos

de España: reflexiones del tratamiento ambiental

Arturo Giner Fillol, Yenny Naranjo Tuesta, Cristina Crespo Soler and

Vicente Ripoll Feliu

João Oliveira

Doctoral Research Project - Session I (24.01.2019 | 18:00-19:30)

Room 2.13 | Chair: María del Mar Miralles-Quirós


K19 The relationship between the financial performance of companies and

corporate social performance: the effects of the economic crisis in

corporate social performance. Study of the effects in different industries

and on stakeholders.

Asier Barbero Inchaurbe Dolores Gallardo

K30 What Drives Financial Markets´ Perceptions? Evidence from Corporate

Reputation.

Inés Merino Fernández-Galiano, José Manuel Feria Domínguez,

Jacobo Gómez Conde

Jorge Martín

Magdalena

K81 El coste del agua en la gestión sostenible de recursos hídricos Jair Albeiro Osorio Agudelo, Vicente Ripoll Feliu, David Naranjo Gil Susana Jorge


Management Control


13

Parallel Session III (25.01.2019 | 09:00-10:30)

Room 2.7 | Topic: Management Accounting and Control | Chair: Laura Gómez Ruiz


K17 Field Experiments in Managerial Accounting Research Sofia Lourenço Yenny Naranjo Tuesta

K24 High Education Institutions and Sustainable Development: The

contribution of Performance Measurement Systems to economic

sustainable development through Knowledge Transfer to society.

Mª Beatriz González Sánchez, Mercedes Barrachina , Cristina

Gutiérrez López

Sofia Lourenço

K72 The Influence of Carbon Management on Financial and Operational

Performance: The 500 best company in Europe

Yenny Naranjo Tuesta, Cristina Crespo Soler , Vicente Ripoll Felliu Aurora E. Rabazo

Martín

K66 Effect of virtuality on the influence of the narcissist in work teams: an

experimental study proposal

David Naranjo Gil, Aurora Esther Rabazo Martín, Edilberto J.

Rodríguez Rivero

María Beatriz Gonzalez-

Sanchez

Room 2.8 | Topic: Corporate Social Responsability / Sustainability | Chair: Dolores Gallardo


K09 Revisiting the relation between Corporate Social Responsibility and Firm

Performance in the Banking Industry: International Differences

Maria del Mar Miralles-Quirós, José Luis Miralles-Quirós, Jesús

Redondo Hernández

Pilar López Sánchez

K21 Mobile phones and business: ICT and accounting use by micro-

entrepreneurs in Mexico and in the Democratic Republic of Congo

Elena Urquía-Grande, Raquel Pérez Estébanez, Martha Rios

Manríquez

Jesús Redondo

Hernández

K65 Corporate Income Tax Contributions and Corporate Social Responsibility María del Mar Delgado-Hurtado, Esther De Quevedo-Puente Elena Urquía-Grande

K20 Mind The Gap in Financial Inclusion! An Innovative Training Approach in

Accounting for Microcredit Beneficiaries in Peru.

Pilar López Sánchez, Elena Urquía Grande María del Mar Delgado-

Hurtado

Room 2.9 | Topic: Financial Accounting / Finance | Chair: Nieves Carrera


K83 Analysing the Financial Spanish Football Model: Biggest behaves better? Jorge Martín-Magdalena, Aurora García-Domonte, Carlos Martínez

de Ibarreta, José Antonio Gonzalo-Angulo

Adriana Silva

K50 Effectiveness of bankruptcy prediction models developed by Polish

academics

Anna Mazurczak–Mąka, Michał Mąka, Monika Turek–Radwan ,

Bogusław Wacławik, Paweł Zieniuk

José António Moreira

K22 Corporate governance characteristics of private SMEs’ information

disclosure violations

Oliver Lukason, María-del-Mar Camacho-Miñano Anna Mazurczak -

Mąka

K42 Enforcement and Accounting Quality in the Context of IFRS: a

Scientometric Analysis

Adriana Filipa Jesus Silva, Lúcia Lima Rodrigues, Susana Margarida

Faustino Jorge

Aurora García Domonte

Doctoral Research Project - Session II (25.01.2019 | 09:00-10:30)

Room 2.13 | Chair: João Oliveira


K06 Are there any synergies in between the internal control function, the

financial controller profession and the external audit procedure? A case

study for Spain and Belgium

Maria Lidon López Bernabé David Naranjo

K39 O modelo de perdas esperadas da IFRS 9: sua aplicação e impactos no

setor financeiro

Miguel Silva Resende, Carla Carvalho, Cecília Carmo José Luis Miralles-

Quirós

K14 How did accounting influence the creation of the Diocese of Santarém? Cristiana Carvalho, Rui Robalo Beatriz Santos

Cabalgante


Management Control


14

Parallel Session IV (25.01.2019 | 11:00-12:30)

Room 2.7 | Topic: Auditing | Chair: José Luis Miralles-Quirós


K13 Auditors as providers of tax services and tax avoidance: Evidence from a

low litigation risk setting

Josep García-Blandón, Josep Maria Argiles-Bosch, Diego Ravenda,

David Castillo-Merino

Stefano Azzali

K16 Does Expertise Influence Auditors’ Ethical Decisions? A Neurocognitive

Perspective and Survey Evidence

Berend van der Kolk, Nieves Carrera Susana Gago Rodríguez

K08 Effects of the Dark Triad Personality on the Relation between Audit

Rotation and Audit Fraud

Stavriana Hadjigavriel, Susana Gago Rodríguez Josep García-Blandón

K71 Effects of Audit Sanctions on Audit Firm’s Market Share: Evidences from

Italy and Spain

Tatiana Mazza, Stefano Azzali, Fernanda Alberto Nieves Carrera

Room 2.8 | Topic: Management Accounting and Control | Chair: Sofia Lourenço


K01 A study on the characteristics of management control systems in Brazilian

public health institutions

Luiz Claudio de Camargo Moureau Linhares, Josir Simeone Gomes Elsa Pedroso

K38 O controlo de gestão nas empresas Born Global – um estudo de caso Ana Filipa Roque, Maria do Céu Alves, Mário Raposo Mercedes Barrachina

K41 Revisão de literatura sobre o impacto da contabilidade de gestão na

performance: quadro conceptual e direções de investigação futura.

Elsa Pedroso, Carlos F. Gomes Ana Filipa Roque

K51 Comparação entre o Código Deontológico dos Contabilistas Certificados e

o Código de Ética dos Revisores Oficiais de Contas: uma síntese

Mariana Batista, Mariana Gomes, Miguel Gonçalves Luiz Claudio de

Camargo Moureau

Linhares

Room 2.9 | Topic: Management Accounting and Control / Accounting History | Chair: Jacobo Gómez


K02 Accounting information systems and family businesses - some initial

insights

Martin Quinn, Peter Cleary, Pall Rikhardsson, Catherine Batt Agbor Tambi Mallex

Ntoung

K04 Rankings and individual and group incentive contracts: The effect of

ordinal and cardinal ranking on performance.

Laura Gómez-Ruiz and María J. Sánchez-Expósito Martín Quinn

K33 Corporate Governance and Firm Performance in Cameroon Agbor Tambi Mallex Ntoung María J. Sánchez-

Exposito

K05 Organization and work at the beginning of European industrialization: the

calico-printing in Catalonia, France and Switzerland (1750-1800)

Roberto Rossi Mariló Capelo

Doctoral Research Project - Session III (25.01.2019 | 11:00-12:30)

Room 2.13 | Chair: Susana Jorge


K03 Absorção do Conhecimento em Projetos de Big Data Analytics Rodrigo Ferreira da Silva, Josir Simeone Gomes António Trigo

K40 Governação nas entidades sem fins lucrativos: o caso das Misericórdias

em Portugal

Augusto Jorge Ribeiro Simões, Carla Carvalho, Cecília Carmo, Victor

Moutinho

João Oliveira

K77 O Conflito de Identidades do Médico Gestor: os Sistemas de Controlo de

Gestão e a Atividade Médica

Carla Alexandra de Oliveira Mesquita, José António Cardoso Moreira

and Susana Gago Rodriguez

Rui Robalo


Management Control


15

RESEARCH PAPERS

(Order by manuscript number)

K01 - UM ESTUDO SOBRE AS CARACTERÍSTICAS DOS SISTEMAS DE CONTROLE GERENCIAL EM

INSTITUIÇÕES BRASILEIRAS DE SAÚDE PÚBLICA

Luiz Claudio de Camargo Moureau Linhares and Josir Simeone Gomes

This essay aims at proposing the operationalization and orientation for research on management control systems

(MCS) in non-profit organizations in the health area, especially for Brazilian federal public health institutions. We

propose 05 research variables through the case study method, with a theoretical reference built on the execution of

the public budget, public contracting and management control in non-profit organizations, this methodology will allow

the comparability of the results obtained with the literature on control management in non-profit public organizations,

as well as the organizational resources used by them. Through personal interviews, aided by questionnaire models for

each of the proposed variables, the answers will be systematized, facilitating subsequent data analysis and the resulting

conclusions. It is recommended, if necessary, the granting of other variables, according to the specificity of the MCS

of the public health institution to be surveyed.

K02 - ACCOUNTING INFORMATION SYSTEMS AND FAMILY BUSINESSES - SOME INITIAL INSIGHTS

Martin Quinn, Peter Cleary, Pall Rikhardsson and Catherine Batt

Research on accounting in family businesses highlights differences in accounting in family business. However, the related

area of accounting information systems has been relatively ignored by researchers to-date. This study offers some

initial insights on accounting information systems in family business. Using a survey based approach, data collected was

subjected to various statistical testing. The results reveal no significant differences in accounting information systems

between in family business, contradicting reported differences in accounting. This paper suggests context may be

relevant factor, and more research is needed to provide more in-depth analysis in a heretofore unexplored area of

family business research.

K04 - RANKINGS AND INDIVIDUAL AND GROUP INCENTIVE CONTRACTS: THE EFFECT OF ORDINAL AND

CARDINAL RANKING ON PERFORMANCE

Laura Gómez-Ruiz and María J. Sánchez-Expósito

This study investigates the effect of the detail level of the rankings on individuals´ performance. Rankings are widely

used in organizations, even at team level, and their effect depends on the type of incentive contract. Moreover,

organizations can choose the detail level of the ranking, showing only the ordinal rank or also adding cardinal

information to the rank. We investigate whether the effect of rankings depends on the type of incentive contract

(individual vs. group) and the detail level of the ranking (ordinal vs. cardinal data). When rankings are used in

combination with individual incentive contracts, the ranking and the incentive effect are aligned (i.e. to increase effort

for increasing performance). However, there is no alignment when rankings are used in combination with a group

incentive contract (i.e. to increase effort for increasing performance is not a rational decision). We argue that ordinal

and cardinal rankings will produce the same effect when individual incentive contracts are used. In contrast, we argue


Management Control


16

that ordinal and cardinal rankings will produce different effects when group incentive contracts are used, and we

expect that ordinal ranking fits better with team context than cardinal ranking. The reason is cardinal information will

facilitate the comparison of inequity situations among peers, what will hurt individuals´ motivation to team goals.

K05 - ORGANIZATION AND WORK AT THE BEGINNING OF EUROPEAN INDUSTRIALIZATION: THE

CALICO-PRINTING IN CATALONIA, FRANCE AND SWITZERLAND (1750-1800)

Roberto Rossi

The production of printed calicos involved a radical transformation of the production model compared to the

traditional artisan workshop or cottage industry that had characterized the textile production of that time. The

production of calico shifted through a manufactory where all production phases were centralized (Berg, 1983). This

transformation poses new problems for the entrepreneur, such as the organization of work, the internal logistics of

the factory and the integration of manual work with machines. The need to control and measure the different phases

arises in order to organize the production cycle and measure the company's performance. For this reason, initial forms

of business organization and management were developed. Embryonic techniques of control and measurement of the

production spread, allowing the management to verify the effectiveness of the processes and to take decisions. The

study aims to be a first attempt to systematize three synchronous business models for the production of printed

calicoes developed in Catalonia, France and Switzerland, in the eighteenth century highlighting their common

foundations and any elements of diversification. The purpose of this study is to delineate the characters along which

a more in-depth analysis will have to be carried out, with the idea of outlining an "archaeology" of factory and work

organization beyond the classic case studies made up of the USA and Great Britain.

K07 - PROJETOS DE BIG DATA ANALYTICS: UMA DISCUSSÃO À LUZ DA CAPACIDADE ABSORTIVA

Rodrigo Ferreira da Silva and Josir Simeone Gomes

Big data analytics refere-se ao uso estratégico de dados que permite as organizações prever tendências e desenvolver

soluções para geração de valores. Muitas organizações estão priorizando projetos de big data analytics na expectativa

de obter vantagem competitiva. Porém, nem sempre se consegue associar a captura de dados à incorporação de

insights de negócio, pois existem desafios a serem superados nessa trajetória. Portanto, este ensaio teórico apresenta

uma síntese de pesquisas sobre big data analytics com o objetivo de buscar uma conexão com o papel da capacidade

absortiva relacionados ao fenômeno. O artigo é desenvolvido sinalizando para a importância do desenvolvimento deste

constructo como alternativa para maximizar resultados em projetos de big data analytics, ao final, argumentamos que

a geração de valor com esses projetos não apenas deriva, mas também propicia a aquisição, a assimilação e a aplicação

do conhecimento pelas equipes envolvidas nas implementações.


Management Control


17

K08 - EFFECTS OF THE DARK TRIAD PERSONALITY ON THE RELATION BETWEEN AUDIT ROTATION AND

AUDIT FRAUD

Stavriana Hadjigavriel and Susana Gago-Rodríguez

In a laboratory experiment, participants in an auditor-like role provide their audit opinion regarding a fictitious

technological company. Contrary to prior experiments we find that auditor’s decisions on honesty are not directed

by audit rotation. As we modeled, and according to the psychology theory, the personality identity of each auditor

(i.e., psychopathy, Machiavellianism, and narcissism) drives decision making relating to audit fraud. We show that high

dark triad participants reacting factors dissuade audit fraud when the perceived probability of a renewal of the contract

is low. An implication of our experiment is that mandating auditor rotation may eventually be the solution to reduce

audit fraud for that particular group of individuals.

K09 - REVISITING THE RELATION BETWEEN CORPORATE SOCIAL RESPONSIBILITY AND FIRM

PERFORMANCE IN THE BANKING INDUSTRY: INTERNATIONAL DIFFERENCES

María del Mar Miralles-Quirós, José Luis Miralles-Quirós and Jesús Redondo Hernández

The aim of this study is to analyze the role of socially responsible activities on shareholder value creation in a sample

of 166 banks from 31 countries over the 2010-2015 period. Prior research about this relationship is scarce, limited to

the period before and during the global financial crisis. In contrast, this research analyzes banks over a period of time

when these institutions have increased their social responsibility practices in order to reinforce their credibility and

the trust their stakeholders have in them. More precisely, we analyze the relationship between these two magnitudes

distinguishing between environmental, social and corporate governance actions as well as between countries taking

into account the level of development, legal systems, and the geographic area. Our findings are relevant not only for

academics but also for the managers of these companies, policy makers, investors and society in general.

K10 - CLIENTE: UM NOVO FATOR DE PRODUÇÃO

José Luiz Nunes Fernandes, Bárbara Ádria Oliveira Farias Fernandes, Cyntia Meireles Martins and José Wilson Nunes

Fernandes

Tradicionalmente, os fatores de produção são as matérias-primas, mão de obra e os gastos gerais de fabricação, porém

contemporaneamente reconhece-se a presença do cliente no processo produtivo, o que autores convencionaram

chamar de cocriação de valor, ou seja, criação conjunta, empresa e cliente. Desse modo, a pesquisa teve como objetivo

investigar o correto tratamento dos recursos consumidos por meio da composição dos custos com clientes presentes

no processo contemporâneo de produção. Para o alcance do objetivo, buscou-se por meio de estudos bibliográficos

e documentais evidenciar estudos reais onde a cocriação de valor está presente e correlacioná-los com a teoria

subjacente. A pesquisa concluiu que, quanto à presença dos clientes no processo produtivo, os custeios tradicionais

ainda não tiveram a percepção e o tratamento adequado, fato que não acontece com o custeio contemporâneo

denominado de Custeio Baseado em Atividades.


Management Control


18

K12 - DIVIDEND POLICY AND EQUITY DEPLETION IN RAILWAY COMPANIES: THE ACCOUNTING FOR

PUBLIC AIDS IN MZA AND NORTE

Beatriz Santos-Cabalgante, Beatriz García Osma and Domi Romero Fúnez

Dividend payment was a salient concern for railway companies during the 19th and early 20th centuries, underpinning

earnings management practices. During the 1920s, the Spanish State granted two types of public aids to railway

companies to finance the increases in wages due to new labor regulations, and to modernize railway material and

infrastructure. These aids were partly justified by the organization of the railway industry as a concessionary system,

where the proximity of concessions reversals pressured the State, as residual owner, to subsidize the industry. In this

paper, we provide novel evidence on the regulation of these aids and their association with dividend payments. We

document that the State established maximum levels or earnings to report and of ‘permitted’ dividends, and that the

largest railway companies, MZA and Norte, paid maximum dividends during the 1920s, at least partly by not accounting

properly for the received public aids. Overall, our evidence suggests that railway companies managed earnings, inflated

dividends, and the State did not regulate with due diligence.

K13 - AUDITORS AS PROVIDERS OF TAX SERVICES AND TAX AVOIDANCE: EVIDENCE FROM A LOW

LITIGATION RISK SETTING

Josep Garcia-Blandon, Josep Maria Argilés-Bosch, Diego Ravenda and David Castillo-Merino

We investigate the relationship between auditors as provider of tax services (APTS) and tax avoidance strategies of

their clients in the Spanish market. As a result of a recently enacted EU legislation, APTS is no longer allowed within

the EU. The evidence available so far for the US provides consistent support for a positive relationship between APTS

and tax avoidance. However, given the importance of country-specific institutional issues such as litigation risk to

understand the relationship between auditors and clients, the possibility of generalizing the US evidence to other

countries is limited. Supporting this view, our results do not indicate that the positive relationship between APTS and

tax avoidance observed in the US holds in the Spanish market. In fact, the univariate analysis shows that those firms

who buy tax services from their auditors present significantly higher mean and median effective tax rates. Subsequently,

in the multivariate analysis, we do not observe any significant relationship between APTS and tax avoidance. This result

seems robust, as it holds independently of the proxy utilized for measuring tax avoidance, as well as across an array

of sensitivity checks. Finally, our study might have some interesting implications at both theoretical and practical levels.

K15 - E-COMMERCE AND LABOUR TAX AVOIDANCE

Josep Mª Argilés-Bosch, Diego Ravenda, Josep Garcia-Blandón and Maika Valencia Silva

This study evidences one of the adverse effects of the digital economy, and more precisely the e-commerce, in the

loss of firms’ social security contributions (SSC). With a sample of 114,544 French e-commerce and traditional retail

firms, corresponding to 577,778 firm-year observations we find that labour tax avoidance (LTAV) is significantly higher

in e-commerce than traditional firms. Results are robust to all measures of LTAV used in this study, and to different

estimation methods, sample selection criteria and sensitivity analyses.


Management Control


19

K16 - DOES EXPERTISE INFLUENCE AUDITORS’ ETHICAL DECISIONS? A NEUROCOGNITIVE PERSPECTIVE

AND SURVEY EVIDENCE

Berend van der Kolk and Nieves Carrera

Purpose – This paper explores the association between auditors’ expertise and their ethical attitude using the

neurocognitive model of ethical decision making proposed by Reynolds (2006). We proxy expertise with both

auditors’ tenure and job rank and investigate whether these influence auditors’ ethical decisions when facing accounting

and non-accounting-related ethically questionable situations. Design/Methodology/Approach – We use a multiple

vignettes approach. The investigation is based on a survey of 191 auditors of a Big Four audit firm in The Netherlands.

The data are analyzed using tests of differences and multivariate regression analyses. Findings – We find that expert

auditors - those auditors with longer tenure and a higher job rank - are less accepting of ethically disputable situations

than their counterparts with less expertise. In addition, we find that the relation between expertise and ethical

decisions is stronger when the decisions relate to accounting and auditing issues. These findings are consistent with

Reynolds’ (2006) neurocognitive model of ethical decision making, which proposes a positive association between

ethical behavior and more accurate prototypes and more efficient in searching information - attributes that are

expected to be more salient in expert auditors compared to non-expert auditors. Originality/Value – Our contribution

to the auditing literature is twofold. First, we introduce and apply the neurocognitive theoretical perspective to assess

ethical decisions of auditors, based on recent work in the field of moral psychology. Second, we provide empirical

evidence on the differences between more experienced versus less experienced auditors regarding their ethical

decision making, and we highlight that the differences are stronger when ethical decisions are related to accounting

and auditing.

K17 - FIELD EXPERIMENTS IN MANAGERIAL ACCOUNTING RESEARCH

Sofia M. Lourenço

The use of field experiments in managerial accounting research has increased substantially in the last couple of years.

One reason for this upsurge is the call in the literature to address causality more confidently, which can be best

accomplished with field experiments. This research method provides a clear mechanism for identifying causal effects

in the field as it consubstantiates an exogenous manipulation introduced by the researcher and the randomization of

observational units (e.g., individuals, groups, or companies) in different experimental conditions. Hence, field

experiments are well suited to address managerial accounting phenomena that are plagued with endogeneity concerns

when analyzed with retrospective (observational) studies. This manuscript provides an introduction to field

experiments and is especially directed toward managerial accounting researchers who wish to consider adding this

research method to their toolbox.

K18 - ARE INFORMATION TECHNOLOGIES THE MISSING LINK FOR SUSTAINABLE DEVELOPMENT IN

AFRICA? EVIDENCE FROM THE DEMOCRATIC REPUBLIC OF CONGO (DRC)

Raquel Pérez Estébanez, Elena Urquía Grande and Manuela Cañizares Espada

The Democratic Republic of the Congo (DRC) has the majority of the world's mineral reserves but it is among the

poorest countries because of the ongoing conflicts. Microenterprises could be key for the DRC´s emerging economic

growth, job generation and contribution to development programs. However, in DRC micro-entrepreneurs have a


Management Control


20

very low level of knowledge in economic and technological management. In this context, Information Technologies

and business skills could enhance productivity and modernise companies. This research focused on one of the poorest

areas of Kinshasa and interviewed micro-entrepreneurs about their current situation regarding economic,

demographic and technological factors. The majority of micro-firms belong to the services sector and use some IT and

informal financial resources to grow their businesses. There is a causal relationship between IT use and sales volume,

education level of the employees, use of accounting and tax management in order to achieve continuous improvement

and sustainability for their businesses. This paper contributes empirical evidence regarding accounting, financial and IT

as the engine of economic growth among the poorest micro-enterprises in Africa where this type of research is scarce.

K20 - MIND THE GAP IN FINANCIAL INCLUSION! AN INNOVATIVE TRAINING APPROACH IN

ACCOUNTING FOR MICROCREDIT BENEFICIARIES IN PERU

Pilar López Sánchez and Elena Urquía Grande

Financial inclusion remains a key political issue. This article aims to highlight the critical importance of financial

education in microfinance for achieving full financial inclusion. Since microcredit first captured public attention,

thousands of microfinance institutions (MFIs) have been created all around the world, in an attempt to alleviate poverty

by providing small loans primarily to female entrepreneurs. Nevertheless, providing access to finance is only half of

the challenge, improving financial capability is the other half. There is evidence that financial education improves the

financial outcomes of the beneficiaries of microcredit but the cost of providing financial education is currently too

high. Innovative and less expensive financial training programmes must be designed using ICTs technological advances.

It will be possible to access and train the most vulnerable people in remote places at a lower cost through mobile

phones.

K21 - ACCOUNTING INFORMATION SYSTEMS AND INFORMATION TECHNOLOGIES TOWARDS

SUSTAINABLE DEVELOPMENT: A CROSS-CULTURAL STUDY BETWEEN MEXICO AND THE DEMOCRATIC

REPUBLIC OF CONGO

Elena Urquía Grande, Raquel Pérez Estébanez and Martha Rios Manríquez

The rapid advance in technology has opened up the possibility of generating and using information from a strategic

standpoint. The diffusion of ICT into low-income countries and communities has been quick. ICT use, together with

human and financial capital, can contribute to development in several ways. Firstly, ICT tools can aid development and

economic growth by saving money, which is essential for entrepreneurs from low-income communities Secondly,

accounting and financial software packages can enable sustainability development because ICTs enable new financial

strategies that produce improved environmental outcomes in the long term. The purpose of this paper is twofold.

First, to analyze and compare the level of accounting information systems (AIS) used by micro-entrepreneurs in two

very different countries: Mexico and the Democratic Republic of Congo (DRC). Second, to determine which are the

ICT and AIS factors that explain the micro- entrepreneur development in both countries. Thus, a survey was designed

to measure the AIS and ICT level and impact on the micro-entrepreneur’s businesses and households in the DRC and

in Mexico. The DRC sample consisted of micro-entrepreneurs from a rural and poor neighborhood in the south of

the DRC. The Mexican sample consists of micro- entrepreneurs below the poverty level, randomly chosen in Celaya

(Guanajuato). The survey includes variables about their access to AIS, ICT adoption level and use. AIS and ICT adoption

implies a process of evaluating strategically their possibility to plan within their micro-businesses. Further, better


Management Control


21

financial and economic reporting are tools for the organizations to communicate their performance and to promote

environmental, social, economic, governance and sustainability developments.

K22 - CORPORATE GOVERNANCE CHARACTERISTICS OF PRIVATE SMES’ INFORMATION DISCLOSURE

VIOLATIONS

Oliver Lukason and María-del-Mar Camacho-Miñano

The objective of this paper is to find out how corporate governance characteristics are associated with information

disclosure violations in private SMEs. Drawing on different theoretical perspectives, we set a study design where

disclosure violation is used as a dependent and variables reflecting corporate governance as independent variables. We

use a population of SMEs from Estonia, in total 77,212 unique firms, and logistic regression as the method. Our results

indicate that the presence of woman in the board, higher manager’s age, longer tenure and larger proportion of stock

owned by board members lead to violating the annual report submission deadline less, but in turn, larger boards,

presence of more business ties and existence of majority owner behave in the opposite way. We also check the

robustness of the obtained results in respect to severity of delay, firm age and size, which all indicate varying significance

or magnitude of the explanatory corporate governance variables.

K23 - MANAGEMENT CONTROL SYSTEMS AND INNOVATION STRATEGIES IN BUSINESS-INCUBATED FIRMS

Jacobo Gomez-Conde, Ernesto Lopez-Valeiras, Ricardo Malagueño and Raúl González Castro

This study aims to respond to recent calls for a better understanding of the effects of management control systems

(MCS) in small start-ups. Using a sample of business-incubated firms, this study examines the adoption of MCS by

firms pursuing different innovation strategies and the performance effects of the alignment MCS-strategy. The study

notes the dearth of research on the performance consequences of the adoption of MCS in incubated firms and put

forward hypotheses about the adoption of MCS and its respective implications that challenge findings previously

reported in management control literature. Results from regression analyses suggest that 1) firms emphasizing

exploratory strategies are more likely to adopt MCS, and 2) higher performance is observed in either firms emphasizing

exploratory strategies and adopting short-term MCS or firms emphasizing exploitative strategies and adopting long-

term MCS. In summary, these results show that the MCS choice reflects incubated firms’ innovation strategies, and

that this choice has consequences for their performance outcome and survival.

K24 - HIGH EDUCATION INSTITUTIONS AND SUSTAINABLE DEVELOPMENT: THE CONTRIBUTION OF

PERFORMANCE MEASUREMENT SYSTEMS TO ECONOMIC SUSTAINABLE DEVELOPMENT THROUGH

KNOWLEDGE TRANSFER TO SOCIETY

Mª Beatriz González Sánchez, Mercedes Barrachina Palanca and Cristina Gutierrez López

The purpose of this paper is to analyse the role of Performance Measurement System in the relation between High

Education Institutions and Sustainable Development through Knowledge Transfer to society. Knowledge transfer has

rarely been studied. This may be because it is usually a highly complex activity and its effects are difficult to measure

objectively. Nevertheless, universities are introducing this objective in their strategic plans and shedding some light on

the way universities can align workers interests with these activities, turning them into a need. Thus, this paper aims


Management Control


22

to check how much and in what way PMS promote and encourage lectures to enrol in knowledge transfer activities

by classifying these tools according to well-known categories previously proposed by literature. Homogeneous and

highly standardized data for the whole Spanish University System will be used, including 6 indicators of Knowledge

Transfer performance.

K25 - EFECTO DEL APALANCAMIENTO DEL CAPITAL HUMANO EN LA EFICIENCIA DE LAS EMPRESAS DE

SERVICIOS PROFESIONALES. APLICACIÓN AL CASO DE LAS FIRMAS DE ABOGADOS

Beatriz García-Cornejo and José A. Pérez-Méndez

El objetivo de este trabajo es aportar evidencia empírica acerca del efecto del apalancamiento del capital humano en

la eficiencia de las empresas de servicios profesionales (ESP). Para ello se han utilizado 110 observaciones

correspondientes a firmas de abogados que operaban en España en el período 2010-2012. El apalancamiento se

determina como el cociente entre el número de profesionales y el número de socios de la firma. Los resultados

muestran una relación significativa en forma de U invertida entre el apalancamiento y la eficiencia, lo que implica la

existencia de un nivel óptimo de apalancamiento que se ha cifrado en torno a 11 profesionales por socio. En el caso

de las empresas más pequeñas este óptimo es inferior, cuantificándose en 8 profesionales por socio.

K26 - MANIPULACIÓN CONTABLE EN EMPRESAS NO COTIZADAS: EMPRESAS FAMILIARES VERSUS NO

FAMILIARES. EL EFECTO MODERADOR DE LA GENERACIÓN DE LA EMPRESA

João Borralho, Dolores Gallardo Vázquez and Remedios Hernández Linares

El estudio aborda los indicios de manipulación contable en empresas no cotizadas, comparando la situación de

empresas familiares y no familiares. Adoptamos argumentos de la teoría de la agencia y de la teoría stewardship,

complementados con la literatura sobre la riqueza socio-emocional, para justificar nuestro modelo de investigación.

La muestra está compuesta por 263 empresas españolas auditadas, con un volumen de negocios superior a 200

millones de euros, analizadas en el período comprendido entre 2011 a 2015. Los resultados indican que las empresas

familiares son menos propensas a las prácticas de manipulación contable, si bien esta relación entre el estatus de

empresa familiar y las prácticas de manipulación contable está moderada por la generación en la que se encuentra la

empresa. La manipulación contable surge también asociada a la opinión calificada de los auditores, teniendo mayor

incidencia en las empresas de desempeño financiero débil. Este trabajo contribuye a la literatura sobre la calidad de la

información financiera tanto en empresas familiares como en empresas no cotizadas, explorando nuevos ámbitos en

la investigación.

K27 - INSTRUMENTOS DE CONTROLO E PARCERIAS: ESTUDO DE CASO

Ana Isabel da Costa Natividade Rodrigues, Maria do Céu Ferreira Gaspar Alves and Mário José Baptista Franco

Apesar da existência de muitos estudos acerca do impacto do controlo de gestão sobre o sucesso da estratégia

empresarial, existem ainda lacunas na investigação quanto à relação entre o controlo de gestão e a implementação de

estratégias específicas, tal como a cooperação interempresarial. Quanto à investigação acerca da cooperação, não

obstante ser amplamente reconhecido que as atividades de gestão das parcerias podem de moldar as relações entre

os parceiros e potenciar a realização das tarefas, as diversas configurações possíveis para essas atividades têm sido


Management Control


23

ignoradas. A presente investigação procura colmatar algumas destas lacunas, recorrendo a um estudo de caso, para

analisar a influência das parcerias sobre o controlo de gestão intraempresarial, nomeadamente no que se refere à

dicotomia controlo a priori / a posteriori. Depois de descrever o sistema de controlo de gestão da empresa, analisa-

se a relação entre controlo inter e intraempresarial, concluindo-se que o controlo intraempresarial não é influenciado

pelas parcerias.

K31 - A FUZZY-SET ANALYSIS OF MANAGERS’ INCENTIVES IN SMES: THE RELATIONSHIP WITH

PERFORMANCE AND SATISFACTION

Iryna Alves and Sofia M. Lourenço

This study aims to explore the interplay among different types of incentives (monetary incentives, non-monetary

incentives, benefits and punishment) and managerial performance and job satisfaction in SMEs. We collect data via a

questionnaire and use fuzzy-set Qualitative Comparative Analysis (fsQCA) to analyze them. Using data from 1 527

SME managers, we identify multiple combinations of incentives (i.e., incentive packages) that consistently are associated

with high individual performance or job satisfaction. Specifically, our analyses reveal that no single incentive in isolation,

in comparison to a combination of incentives, is associated with high managerial performance. In contrast, the sole

use of monetary incentives is associated with high managerial job satisfaction. Furthermore, our study provides further

evidence of the best-fit incentive packages associated with high performance or satisfaction according to manager’s

age, tenure, gender, position, ownership and firm size.

K32 - AUDIT QUALITY, CORPORATE GOVERNANCE AND FIRM CHARACTERISTICS: A COMPARATIVE

ANALYSIS SPAIN AND PORTUGAL

Lious Ntoung Agbor Tabot, Helena Maria Santos de Oliveira, Benjamim Manuel Ferreira de Sousa, Mallex Agbor Tambi

Ntoung, Cláudia Maria Ferreira Pereira and Susana Adelina Moreira Carvalho Bastos

The major corporate collapses around the world especially in Spain and Portugal have raised doubts about the

credibility of the operating and financial reporting practices of listed firms in these countries. This stirred a number of

professional and regulatory organizations to recommend reforms that will improve transparency in financial reporting

and thereby increase audit quality and corporate governance practices. Although evidence of corporate governance

practices and audit quality exists from common law economies, very few comparative studies have been conducted in

Spain and Portugal where corporate governance is just evolving. Therefore, this study provides evidence on corporate

governance, audit quality, and firm related attributes from a developed country such as Spain and Portugal, respectively.

Logistic regression was used in investigating the questions that were raised in the study. Findings from the study show

that ownership by non-executive director has the possibility of increasing the quality of auditing in Spain and Portugal.

Evidence also exist that size of the company and business leverage are important factors in audit quality for companies

quoted on Madrid Stock Exchange and Lisbon Stock Exchange. The study suggests that the composition of non-

executive directors as members of the board should be sustained and improved upon in order to enhance audit quality

in Spain.


Management Control


24

K33 - CORPORATE GOVERNANCE AND FIRM PERFORMANCE IN CAMEROON

Mallex Agbor Tambi Ntoung

This paper seeks to examine the relationship between four corporate governance mechanisms (board size, board

composition, and chief executive status and audit committee) and two firm performance measures (return on equity,

ROE, and profit margin, PM), of a sample of (50) fifty listed firms between 2010 and 2017 in Cameroon. Using panel

methodology and OLS as a method of estimation, the results provide evidence of a positive significant relationship

between ROE and board size as well as chief executive status. The implication of this is that the board size should be

limited to a sizeable limit and that the posts of the chief executive and the board chair should be occupied by different

persons. The results further reveal a positive significant relationship between PM and chief executive status. The study,

however, could not provide a significant relationship between the two performance measures and board composition

and audit committee.

K34 - FULL VS DIRECT COSTING, THE ORIGINS OF COST ACCOUNTING AND ITS USEFULNESS IN HIGHER

EDUCATION INSTITUTIONS

Paulo Alexandre Monteiro Gouveia Sanches, Belén Fernández-Feijoo Souto and Susana Gago-Rodríguez

Higher education institutions (HEIs) are applying a management accounting model based on a full costing structure,

due to imposition/suggestion of formal (governments and funding institutions) or informal (associations) agents. The

main purpose of this paper is to analyse if the rationale that these agents use to justify full costing, instead of direct

(variable) costing, is congruent with the academic and practitioner basis of the full costing and the direct (variable)

costing. Remarkably, we analyse the linkage between the management accounting model implemented in HEIs and the

use of its informative outcomes for the decisions that these institutions make.

K37 - EVOLUÇÃO DO RELATO NÃO FINANCEIRO: APLICAÇÃO AO CASO DA NESTLÉ

Marco José Da Silva Salada Gonçalves and Teresa Cristina Pereira Eugénio

O presente trabalho consiste num estudo de caso único que tem por objetivo apresentar a evolução do relato não

financeiro na empresa Nestlé Portugal, no período entre 2007 a 2016. Recorreu-se preferencialmente a informação

institucional pública, tratada com vários instrumentos de trabalho recorrendo à técnica de análise de conteúdo. As

conclusões permitiram compreender os marcos fundamentais da evolução do relato de sustentabilidade na Nestlé ao

longo dos 10 anos em análise; a dinâmica da auscultação às partes interessadas para compreender; e o compromisso

que a Nestlé Portugal, manifestou em concertar esforços para desenvolver a sua agenda em sintonia com os Objetivos

de Desenvolvimento Sustentável publicados pelas Nações Unidas. A Nestlé surge como uma empresa que integra na

sua estratégia estas questões, podendo ser modelo para empresas que gostariam de percorrer este caminho rumo à

Sustentabilidade.


Management Control


25

K38 - O CONTROLO DE GESTÃO NAS EMPRESAS BORN GLOBAL – UM ESTUDO DE CASO

Ana Filipa Roque, Maria do Céu Alves and Mário Raposo

A internacionalização é para muitas empresas a única forma natural de crescimento e desenvolvimento, num mercado

cada vez mais global. O crescimento assente no desenvolvimento internacional é sobretudo notório em empresas de

elevado cariz tecnológico. Considerando a relação entre a estratégia e a estrutura deste tipo de organizações

pretendemos perceber de que forma e em que medida o processo de internacionalização (PI), representado pelo

modelo de internacionalização (MI) afeta o desenho dos Sistema de Contabilidade e Controlo de Gestão (SCCG), e

de que modo este contribui para a implementação com sucesso do PI. Para o efeito, desenvolveu-se um estudo de

caso numa empresa portuguesa do setor dos serviços tecnológicos. A recolha dos dados foi realizada através de

entrevistas, através das quais se procurou estudar a relação entre o MI e o SCCG. Conclui-se que a existência de um

SCCG ajustado às necessidades informativas da empresa pode facilitar a implementação da estratégia de

internacionalização.

K41 - REVISÃO DE LITERATURA SOBRE O IMPACTO DA CONTABILIDADE DE GESTÃO NA PERFORMANCE

Elsa Pedroso and Carlos F. Gomes

O objetivo deste estudo é identificar as variáveis organizacionais que influenciam a utilização da contabilidade de gestão

assim como a sua influência na performance das empresas. Para este propósito efetuou-se uma revisão sistemática de

literatura relativa aos últimos quinze anos. Os resultados deste estudo evidenciam que as características da informação

dos sistemas de contabilidade de gestão e as práticas de contabilidade de gestão têm sido os assuntos mais estudados

pela literatura em gestão. Verificou-se ainda que a descentralização do poder de decisão, a estratégia da empresa, a

concorrência e a incerteza do ambiente externo são os fatores cuja influência na contabilidade de gestão mais tem

sido estudada. Finalmente, propomos um modelo de investigação que poderá ser testado empiricamente numa

amostra de pequenas e médias empresas.

K42 - ENFORCEMENT AND ACCOUNTING QUALITY IN THE CONTEXT OF IFRS: A SCIENTOMETRIC

ANALYSIS

Adriana Filipa Jesus Silva, Lúcia Lima Rodrigues and Susana Margarida Faustino Jorge

The adoption of a set of high quality standards by companies – International Financial Reporting Standards (IFRS) – is

considered one of the biggest steps in the accounting history. However, several researchers have concluded that

accounting quality is influenced not only by the quality of accounting standards but also by enforcement systems.

Enforcement appears to be one of the key factors in ensuring IFRS compliance. This paper carries out a scientometric

study on the relationship between enforcement and accounting quality, with a view to develop an exhaustive

characterization of the topic in the literature. Our results allowed us to identify not only gaps in research and

consequently future lines of research but also areas already widely studied by researchers. This study reveals that the

accounting quality is the widely studied by researchers but there is a lack of studies which analyze the real enforcement

practices in each country. This scientometric analysis can be useful for researchers, since it presents a summarized,

cohesive a concise view of aspects that have been analyzed and those that still need further attention.


Management Control


26

K48 - A NORMALIZAÇÃO CONTABILÍSTICA PARA A PROFISSÃO ATÉ 2010: UM GUIA ÚTIL A UM ESTUDANTE

DE CONTABILIDADE

Carlos Miguel Aguiar da Glória, Nelma da Graça d’Araújo Rosa and Miguel Gonçalves

O presente artigo visa aduzir de forma sistemática as diversas fases consideradas marcantes no processo de

normalização contabilística para a profissão, do então Técnico de Contas e posteriormente Técnico Oficial de Contas,

em Portugal até 2010. Pretende-se abordar de forma clara e sucinta os principais trabalhos de investigação de índole

académica, os trabalhos coletivos que precederam o primeiro Plano Oficial de Contabilidade para a profissão, o

primeiro normativo contabilístico criado para a profissão bem como a sua grande alteração. Dado o papel

desempenhado pela fiscalidade no processo de normalização contabilística, pretende-se igualmente elencar a sua

relação com o processo de normatização bem como algumas reflexões e críticas feitas por alguns autores ao Plano

Oficial de Contabilidade de 1989. Este trabalho teve como metodologia de investigação quanto aos objetivos,

descritiva; quanto à abordagem do problema, qualitativa e quanto ao procedimento, bibliográfico. Destinado,

especialmente, a um estudante de contabilidade, pretende-se que o presente trabalho seja um guia nesta área de

conhecimento, dando-lhe assim noções que lhe poderão ser úteis para uma melhor compreensão das matérias ligadas

à normalização contabilística nacional, durante a sua vida académica e posteriormente no exercício da sua profissão.

K49 - O CÓDIGO DE ÉTICA DA INTERNATIONAL FEDERATION OF ACCOUNTANTS E O CÓDIGO

DEONTOLÓGICO DOS CONTABILISTAS CERTIFICADOS: BREVE COTEJO

Catarina Maria Contente Rodrigues, Jéssica Martins Pinto and Miguel Gonçalves

This article’s main objective is to supply information referring to the IFAC and its respective Code of Ethics, also to

inform the reader of the Order of Certifies Accountants (OCC) and its Deontological Code. The method used for

the accomplishment of the article was, firstly to study the two previously mentioned institutions and their respective

Codes. After a detailed analysis, it is possible to do a comparison of the two Codes, comparing, therefore, the basic

norms and its fundamental principles with the objective to verify if they have anything in common. Therefore we can

affirm that the Deontological Code of Certified Accountants is based on the Code of Ethics of the IFAC.

K50 - EFFECTIVENESS OF BANKRUPTCY PREDICTION MODELS DEVELOPED BY POLISH ACADEMICS

Anna Mazurczak–Mąka, Michał Mąka, Monika Turek–Radwan, Bogusław Wacławik and Paweł Zieniuk

The diagnosis of the company's financial situation with regard to forecasting the possibility of losing financial liquidity

and possible threats to going concern is currently one of the key elements of economic analysis. The ability to quantify

the risk of bankruptcy creates the opportunity to quickly implement preventive measures that could protect the

company and a wide range of its stakeholders from the negative consequences of bankruptcy. In connection with the

above, the improvement of tools enabling early detection of financial problems of enterprises becomes a challenge in

the area of finance science, especially important in the face of emerging financial crises. The purpose of this research

is to analyze selected bankruptcy prediction models which are based on the assumptions of discriminant analysis and

have been developed, among others by Polish academics, as well as the verification of effectiveness of the analyzed

models as tools for forecasting bankruptcy. The research sample includes a number of companies listed on the

regulated market in Poland, which declared bankruptcy in the period 2009 to 2018.


Management Control


27

K51 - COMPARAÇÃO ENTRE O CÓDIGO DEONTOLÓGICO DOS CONTABILISTAS CERTIFICADOS E O

CÓDIGO DE ÉTICA DOS REVISORES OFICIAIS DE CONTAS: UMA SÍNTESE

Mariana Couceiro Batista, Mariana Simões Gomes and Miguel Gonçalves

O presente artigo tem por objetivo proceder ao cotejo entre o Código Deontológico dos Contabilistas Certificados

e o Código de Ética dos Revisores Oficiais de Contas. Tais códigos emergiram do longo caminho da regulamentação

de ambas as profissões: Contabilista Certificado (1963-2017) e Revisor Oficial de Contas (1969-2017), com a evolução

das Ordens, dos seus Estatutos e Códigos. Realizada no âmbito da unidade curricular “Ética e Deontologia” da

licenciatura em “Gestão de Empresas”, e apoiada em pressupostos teórico-metodológicos que a sustentam, a nossa

pesquisa assenta numa análise qualitativa e documental, baseada, fundamentalmente, em textos e legislação de

referência. Os resultados obtidos permitem compreender que, apesar de se tratarem de duas profissões distintas e

com um longo percurso até aos dias de hoje, ambas apresentam muito em comum. Desde logo, o simples facto de

“deontologia” e “ética” estarem perfeitamente correlacionadas e ambos os códigos privilegiarem a conduta moral do

profissional, dos que o rodeiam e dos serviços prestados. Este estudo permitiu, grosso modo, uma melhor

interpretação dos Códigos, com vista à dignificação do profissional que exerce tais profissões.

K55 - A IMPORTÂNCIA DE LUCA PACIOLI (1446/7-1517) PARA UM ESTUDANTE DE CIÊNCIAS EMPRESARIAIS

Carolina Filipa da Cruz Moreira, Sandrine Dias Gil and Miguel Gonçalves

The main purpose of this article is to show the importance of Luca Pacioli for the accounting issues and a student of

business sciences. Luca Pacioli was a Franciscan friar who devoted most of his life time teaching and developing areas

completely different. He, successfully, recognized and strengthened the dimension and relevance each one of them.

At the end of the fifteenth century, he because known by his famous printed manuscript Summa de Arithmetica

Geometria Proportioni et Proportionalita, including a treatise within double entry bookkeeping, a method than no

one has ever seen before in printed books. The prime intention is to honour this Master, presenting his principles, his

approach to bookkeeping and his way of teaching that, straight so that a student, interested in the subject, could

understand the primordial aspects and to recognized Pacioli, a pioneer that deserve to be considered the mark of

father’s of accounting history.

K56 - O ENSINO NOS CURSOS DE GESTÃO E CONTABILIDAE DAS IES PÚBLICAS PORTUGUESAS PROMOVE

A RSC?

Rosa Maria Correia Nunes, Dolores Gallardo-Vázquez and Fernanda Alberto

A Responsabilidade Social Corporativa (RSC) tem vindo a tornar-se importante tanto para a sociedade quanto para a

gestão operacional e estratégica das empresas. As Escolas/Faculdades das Instituições de Ensino Superior (IES),

portuguesas e estrangeiras, que ministram formação na área da gestão e afins têm a obrigação de contribuir para a

promoção da RSC formando gestores com competências adequadas. Esta obrigação advém da sua missão, mas também

das recomendações da União Europeia e das declarações das Nações Unidas. Este trabalho tem como objetivo

averiguar se os cursos de ciências empresariais das IES públicas portuguesas permitem aos alunos adquirir essas

competências, recorrendo para o efeito à metodologia da análise de conteúdo dos planos curriculares. Dado o

reduzido número de unidades curriculares (UC) autónomas encontradas, o diminuto peso atribuído em créditos e o


Management Control


28

caráter predominantemente facultativo das UC, conclui-se que nas IES públicas portuguesas a aquisição de

competências em RSC não abrange todos os graduados dos cursos de gestão.

K57 - PESQUISA INTERVENCIONISTA EM CONTABILIDADE GERENCIAL: UMA OPORTUNIDADE DE

TRANSFORMAR ESTUDOS ACADÊMICOS EM RESULTADOS PRÁTICOS PARA A SOCIEDADE

Rosana González Dannibale, Claudio Parisi and Marcia Santos

Como objetivo geral, este estudo apresenta as principais abordagens acerca da metodologia da Pesquisa

Intervencionista no âmbito da Contabilidade Gerencial e seus aspectos de maior relevância uma vez que ficou

demonstrado que a mesma produz resultados práticos para problemas reais, aproximando a academia da sociedade.

Pesquisaram-se trabalhos internacionais mais recentes e de maior notoriedade, uma vez que, no Brasil, pesquisas dessa

natureza ainda são escassas por não gozarem de reconhecimento pela ala positivista da academia. Em contrapartida,

diante do crescente reconhecimento internacional desse tipo de pesquisa, principalmente em países como Finlândia e

Reino Unido, o objetivo principal desse trabalho é apresentar um framework referencial centrado em uma proposta

estruturada que possa contribuir para um maior rigor metodológico no processo de elaboração da Pesquisa

Intervencionista buscando ampliar o reconhecimento científico pela comunidade acadêmica, uma vez que esse tipo de

pesquisa propicia resultados relevantes, tanto para as organizações quanto para a sociedade, fortalecendo a sinergia

entre acadêmicos e práticos.

K61 - PROPOSAL OF ON ACCOUNTABILITY INDEX FOR SOUTH AMERICA CENTRAL GOVERNMENTS

Paola Hermosa del Vasto, Elena Urquía-Grande, Cristina del Campo and Susana Jorge

The aim of this paper is to develop a multivariate accountability index of information disclosure based on the Global

Reporting Initiative (GRI), as well as the factors of disclosure for each country in South America context. This study

uses the statistical dimensional structure of response data to identify the number of (dominant) dimensions. The

findings were eight clusters/factors defined as Environmental, Expenditure, Social, Strategic, Economic, Information,

Macroeconomic and Organizational perspectives. The scores are recorded for the twelve countries in South America

and classified accordingly. The contributions of this research are the advance in the theoretical and empirical

framework by creating an accountability index taking into account the principles of good governance stipulated by the

International Federation of Accountants (IFAC) to improve the SA Central Governments transparency. This index

could be used both by academics and practitioners to classify countries and their web site accountability.

K62 - UN NUEVO ENFOQUE EN LA INFLUENCIA DEL DESEMPEÑO AMBIENTAL EN EL DESEMPEÑO

FINANCIERO. UNA EVIDENCIA EN LAS EMPRESAS COTIZADAS DEL EURONEXT LISBOA

Ricardo Bruno Antunes Marques and Dolores Amalia Gallardo Vazquez

Este trabajo tiene como objetivo investigar la relación entre el desempeño ambiental y el desempeño financiero de las

organizaciones. Se supone que las empresas al adoptaren la norma ISO 14001 mejoran su desempeño ambiental. Por

ello, este trabajo intenta verificar si la adopción de la norma ISO 14001 influye en el desempeño financiero de las

empresas cotizadas en Portugal. Así, es la intención de este artículo dar respuesta a la pregunta ¿La certificación, por

las empresas portuguesas, con la norma ISO 14001 tiene impacto en el desempeño financiero de estas empresas?


Management Control


29

Además, tiene el intento de establecer la dirección de causalidad en la relación entre la ISO 14001 y el desempeño

financiero, es decir el mejor desempeño financiero se debe al efecto-tratamiento o al efecto-selección. El trabajo hace

un análisis longitudinal de 10 años para comparar el desempeño financiero de las empresas antes y después de la

certificación. De los resultados obtenidos de la estimación, las empresas portuguesas que obtuvieron la ISO 14001

son más rentables que las empresas que no consiguieron obtener la certificación medio ambiental. Sin embargo, no se

puede concluir sobre la existencia del efecto-selección. Se puede decir también, que después de que las empresas se

certificaran, la mayoría de los indicadores obtienen una mejora comparativamente con las empresas no certificadas,

pero no es conclusiva la existencia de efecto-tratamiento.

K65 - CORPORATE INCOME TAX CONTRIBUTIONS AND CORPORATE SOCIAL RESPONSIBILITY

Mª del Mar Delgado-Hurtado and Esther De Quevedo-Puente

The purpose of this paper is to examine the association between tax avoidance (TA) and corporate social responsibility

(CSR). The limited amount of research on tax avoidance and CSR has found controversial results. Some studies find

a positive or complementary relationship (Lanis and Richardson 2012, 2015; Kim and IM 2017; Laguir, Stagliano and

Elbaz, 2015; Hoi, Wu and Zhang, 2013), other a negative, or substitutive, relationship (Davis, Guenther, Krull and

Williams, 2016) or no significant relationship (Amidu, Kwakye, Harvey and Yorke, 2016). We extend previous research

by testing this relation in a cross-country sample of European companies. The results are consistent with a substitutive

relationship between tax payments and CSR, that is, the higher the CSR index is the lower the cash tax effective rate

of the company, suggesting that the payment of corporate taxes are not necessary considered, by those in charge of

taking those decisions, to be the best means by which to accomplish their social responsibility goals.

K66 - EFFECT OF VIRTUALITY ON THE INFLUENCE OF THE NARCISSIST IN WORK TEAMS: AN

EXPERIMENTAL STUDY PROPOSAL

David Naranjo Gil, Aurora Esther Rabazo Martín and Edilberto J. Rodríguez Rivero

Virtuality is a well-established notion in our society. Increasingly, the generation of virtual team structures by

organizations is being strongly promoted. But, facing the challenges that they present (trust, communication, decision-

making, leadership, etc.), it is required paying special attention to the selection of the members that will conform them

and their personality traits. Narcissism is one of these characteristics that can have potential implications with respect

to how to work and interact in organizations and work teams. In this paper, we present a preliminary model that can

contribute to explain how virtuality can affect the behavior of narcissistic in work teams. An experiment will be

conducted, using different manipulations of virtuality. We expect that the virtuality influences the behavior of the

narcissist into the work teams, which can undermine their capacity as an emerging leader.


Management Control


30

K68 - CONSEJEROS INDEPENDIENTES Y COMITÉS DE RSC: ¿CONDICIONAN EL CONTENIDO DE LAS

MEMORIAS DE RSC?

Isabel María García-Sánchez, María Elena Gómez-Miranda, Fátima David and Lázaro Rodríguez-Ariza

Para mejorar el contenido de las memorias de Responsabilidad Social Corporativa (RSC), algunas compañías han

iniciado una estrategia de comunicación de información consistente en la combinación de las directrices de GRI y los

Estándares de Desempeño de IFC (GRI-IFC-strategy). Analizamos el papel de los consejeros independientes y de los

comités especializados en temas sociales y medioambientales, en el impulso de esta novedosa práctica informativa. El

análisis de 750 empresas internacionales para los años 2011-2016, aplicando regresiones logísticas y ordinales a los

datos del panel, revela la ausencia de una involucración directa de los consejeros independientes en la adopción de

GRI-IFC-strategy, y la existencia de un efecto mediador del comité de RSC entre la existencia de consejeros externos

y la implementación voluntaria de las directrices encaminadas a mejorar la sostenibilidad empresarial. Ante el

importante papel de los comités de RSC, se hace patente la necesidad de considerar la obligatoriedad de su

constitución y definir sus competencias.

K70 - WHEN YOUR LEFT HAND (DO) KNOWS WHAT YOUR RIGHT HAND IS DOING: RATIONALITY,

RELIGION AND VOLUNTARY DISCLOSURE

Mariló Capelo, Pedro Araújo and Manuel Núñez

Este trabajo considera el papel de la contabilidad como herramienta de control social. La preeminencia de la religiosidad

en España en el pasado y el fomento que la religión católica realiza de la caridad, justifican el estudio del rol de la

contabilidad en la gestión de la pobreza en este entorno. La investigación se centra en la Junta de Socorro, promovida

por la Iglesia a finales del siglo XVIII, cuando el Estado empieza a liderar la actividad caritativa y comienza a cuestionarse

el papel de la Iglesia en este sentido. El objetivo del trabajo es abundar en las razones para la divulgación de información

voluntaria por parte de la entidad estudiada, aplicándose para ello la teoría de señales. La evidencia obtenida a partir

de fuentes primarias sugiere que se desarrolló una forma de contabilidad orientada a la divulgación, que fue más allá

de su propósito inicial de mera rendición de cuentas, con el objeto de conducir a los potenciales benefactores hacia

la colaboración.

K71 - EFFECTS OF AUDIT SANCTIONS ON AUDIT FIRM’S MARKET SHARE: EVIDENCES FROM ITALY AND

SPAIN

Tatiana Mazza, Stefano Azzali and Fernanda Alberto

This research investigates the effect of disclosed audit sanctions on audit firm market share change, as measure of

audit quality. We hand-collect data from public oversight boards sanctions towards audit firms in Italy and Spain. We

use models from the literature that analyse the effect of disclosed inspection reports from PCAOB, adapting them to

audit sanctions from Italian and Spanish Public Oversight Board. Firstly, we test prior literature results in the European

context; audit sanctions have a significant negative effect on audit firm market share change (lower increase or higher

decrease). The main result is that the severity, the type and the timing of audit sanctions increase the negative effect

on market share change. We contribute to literature developing and extending prior studies to the use of audit

sanctions as measure of risks against audit reputation, independence and audit quality.


Management Control


31

K72 - THE INFLUENCE OF CARBON MANAGEMENT ON FINANCIAL AND OPERATIONAL PERFORMANCE:

THE 500 BEST COMPANY IN EUROPE

Yenny Naranjo Tuesta, Cristina Crespo Soler and Vicente Ripoll Feliu

El presente trabajo trata de la relación entre la gestión del carbono y la rentabilidad de las empresas con mejor

capitalización de mercado de la Unión Europea. Utilizamos diferentes medidas para entender el performance tanto de

la gestión del carbono como del rendimiento financiero. Se van a emplear técnicas econométricas para identificar la

correlación existente y, por medio de estudios de panel, identificar qué factores relacionados con la gestión del

carbono impactan en el performance económico de las organizaciones. Un aporte importante de nuestro trabajo, es

analizar la relación entre el sistema de gestión ambiental con las emisiones y su impacto sobre el rendimiento. Los

resultados muestran que existe una relación entre la gestión del carbono y la rentabilidad, en especial, en la medida

relacionada con el retorno de la inversión- ROA. Las industrias sensibles, se ven favorecidas por tener aspectos de

gestión y control de emisiones con relación a las compañías que no se consideran tan contaminantes, y, por ende, su

gestión impacta en la rentabilidad especialmente.

K73 - REPORTE DE INFORMACIÓN MEDIOAMBIENTAL EN LAS CUENTAS ANUALES: ANÁLISIS DE LOS

PRINCIPALES PUERTOS DE ESPAÑA

Arturo Giner Fillol, Yenny Naranjo Tuesta, Cristina Crespo Soler and Vicente Ripoll Feliu

Suministrar información medioambiental además de ser un requisito legal, conlleva ventajas competitivas e ir más allá

del proceso de rendición de cuentas. El objetivo de este trabajo es presentar el análisis de contenido realizado de las

cuentas anuales publicadas por las principales Autoridades Portuarias de España. Los datos analizados nos llevan a

concluir que los puertos de Valencia, Castellón y Gijón son los que más información medioambiental ofrecen en sus

cuentas anuales; no obstante, con relación a la claridad de esta información, el puerto de Cartagena es más claro en la

transmisión de información medioambiental, mientras que la presentada por los de Castellón y Huelva es menos

explícita. Por ende, sería recomendable que más allá del cumplimiento legal, las Autoridades Portuarias podrían

mejorar sus estrategias de comunicación en sus informes anuales con el fin de mostrar sus acciones medioambientales

con el entorno socioeconómico más inmediato.

K75 - CREATIVITY, CONTROL AND COMMUNICATION IN NEW PRODUCT DEVELOPMENT

Emilia Skowrońska, João Oliveira and Hanno Roberts

For New Product Development (NPD) processes, creativity is considered a necessary factor; but how to exercise

control within and of that process? Research has suggested a balancing act between traits associated with creativity

(such as freedom of action) and the need to direct that creativity, by means of management control systems (Malmi

and Brown, 2008). Thus far, however, no research has explicitly focused on the functional relationship between

communication and management control systems. As the context for studying communication and management

control, this paper focuses on New Product Development processes as this are both ‘creativity intensive’ as well as

‘control requisite’ areas within an organization. We aim to explore how communication as a control practice orients

and affects creativity in New Product Development processes, within a creativity-centered company. Specifically, we


Management Control


32

used a single, explorative case study of a service & product design company based in Porto, Portugal, identified as

CreateCo (fictitious name). Based on several iterations of semi-structured interviews with all management and

designers, as well as document and artefact analyses and direct observation, the paper untangles the communication

processes and tools used by the firm, including their effects upon their creative (design) processes. The case data

identified a number of communication tools deployed in different stages of the product development process. Firstly,

communication in the case study company is highly visual (e.g., maps and boards), and those visual communication

tools had a positive effect not only upon creativity itself, but also upon the project self-organization of the designers.

Secondly, it was observed that meetings performed a crucial role in terms of communication interlinkage, with an

immediately visible influence on employee creativity. Thirdly, the company, implicitly and unconsciously, started

building their own version of an Interactive Control System (ICS) (Simons, 1994), which inherently supports multiple,

organizational learning activities, suggesting that CreateCo was developing traits of a learning organization. The paper

contributes to the literature on Management Control in creative industries, by examining how communication

underpins and is intertwined with management control. We conclude that, even though the relationship between

control and creativity is commonly perceived as antagonistic (Amabile, 1996; Amabile et al., 1996), the case of

CreateCo suggests that the two traits are possible to reconcile, without one eliminating the other. The creativity-

control tension described in the literature is, in fact, a false dichotomy, and both successfully co-exist in the case study

company. Both creativity and control address the articulation of this company’s key resource (its creative employees)

and, subsequently, transpose that articulation into an efficient deployment.

K76 - SUSTAINABLE URBAN MOBILITY AND ITS IMPACT ON TOURISM DEVELOPMENT

Heriberto Suárez Falcón, Domingo Verano Tacoronte and Arminda García Santana

Tourism related activities has grown exponentially in recent decades. In this sense, it can be considered one of the

main economic activities, mainly for its ability to generate wealth. Among the most important types of tourism, and

probably the least studied is urban tourism. Cities concentrate human activity and have become economic, political

and social centers. Transportation and communications play a critical role in the access and enjoyment of these spaces.

The development of sustainable mobility policies may promote accessibility and easy commuting of tourists while

discover the main attractions of city. That is why the participation of the Public Administration is essential, becoming

Sustainable Urban Mobility Plans (SUMP) in the key tool to integrate all the efforts in this direction. In this work, the

SUMP of six Spanish have been analyzed or verify the degree of application of sustainable mobility measures that

support urban tourism. One of the main conclusions is that there is an absence of an explicit reference to their support

to tourism activities.

K78 - CROWDFUNDING COMPANIES FINANCIAL PERFORMANCE IN CHINA

Chang Jiang, Elena Urquía Grande, Raquel Pérez Estébanez and Manuela Cañizares Espada

The Information Technologies have influenced the development of the financial industry being the stepping stone for

financial innovation. "Crowdfunding" has emerged for companies to use mass financial resources more effectively and

provide a new type of financing method for entrepreneurs in SMEs. Crowdfunding is defined as a form of small group

investments predetermined by projects to raise funds from Internet users. Each crowdfunding investor only invests a

small amount of funds, and the essence of this new financial resource is the financing model made through Internet.

However, research about crowdfunding projects is relatively recent. The theoretical framework about crowdfunding


Management Control


33

is not large enough, from an accounting perspective, there is even less published. An empirical analysis was carried

taking as a sample the information collected about 200 projects in a crowdfunding equity platform in China. A

multivariate analysis was developed to analyse the effect in the financial and accounting performance of these

crowdfunding projects. The results showed that, on one hand, employees, equity, the objective and amount of initial

investment determined on the projects’ rate of return. On the other hand, it was found that the expected performance

rate had a significant impact on the success of the project. However, we can also see that most of the existing research

approaches are in the perspective of investors who have a cash surplus and entrepreneurs who need funds; however

there are few studies on the real economic profitability of crowdfunding projects. This paper focuses on filling the gap

exploring on the real profitability achieved with the crowdfunding investments.

K79 - THE BALANCED SCORECARD IMPACT ON HOSPITAL BUREAUCRACY: A PORTUGUESE CASE STUDY

Helena Costa Oliveira, Lúcia Lima Rodrigues and Russell Craig

Principles inherent in the organizational form known as bureaucracy are evident in modern management accounting

tools such as the Balanced Scorecard (BSC). This tool, initially developed for business organizations, has quickly spread

to other organizations, such as hospitals. The BSC can thus be viewed as a neo bureaucratic model with an enabling

rather than coercive approach. Its aim is to improve performance through the introduction of appropriate metrics,

processes, and organizational routines. This explanatory study focuses on the activities of a Portuguese Local Health

Unit (LHU), comprising a hospital with 340 beds serving 175,000 inhabitants. We review the literature to document

the presence of neo bureaucratic features in studies of hospital organizations that have implemented the BSC. The

purpose of this paper is to verify the bureaucratic features of the LHU due to the implementation of BSC. We find

the presence of several neo bureaucratic features in the LHU: systematization, rationality, authority, jurisdiction,

qualification and professional training, discipline, transparency, and accountability. Some of these features are more

evident than others. We conclude that the BSC is an instrument of modern bureaucratic order in the hospital’s

management. This paper adds value to the scarce academic literature on the nature and implementation of the BSC

and highlights how the new bureaucracy penetrates contemporary organizations.

K82 - RECOMPENSAS Y CREATIVIDAD EN EQUIPOS DE TRABAJO: ANÁLISIS SISTEMÁTICO DE LA

LITERATURA

Jorge Andrés Salgado Castillo, Mercedes Barrachina, Laura María Gómez Ruíz and Vicente M. Ripoll F.

Las recompensas y sistemas de recompensa que promueven y mejoran la creatividad en los equipos de trabajo en las

organizaciones, se han convertido en un tema de investigación creciente y atractivo (Kurtzberg & Amabile, 2001). El

presente trabajo realiza un análisis sistemático de la literatura relacionada con la Relación Recompensas-Creatividad

en Equipos de trabajo usando la metodología ProKnow-C. Los resultados se asocian a la construcción de un portafolio

bibliográfico, el análisis bibliométrico, el análisis sistémico y la identificación de futuras oportunidades de investigación,

los resultados muestran la importancia de la disciplina psicológica y la prevalencia de sus métodos de investigación

mostrando la importancia de la metodología experimental.


Management Control


34

K83 - ANALYSING THE FINANCIAL SPANISH FOOTBALL MODEL: BIGGEST BEHAVES BETTER?

Jorge Martín-Magdalena, Aurora García-Domonte, Carlos Martínez de Ibarreta and José Antonio Gonzalo-Angulo

The objective is to analyse the economic-financial model of professional Spanish teams and the effects of the UEFA

FFP and to determine whether the larger clubs perform better than smaller clubs. The results show an economic-

financial model characterized by low liquidity, solvency and profitability and high indebtedness at both the aggregate

and individual level; however, since the entry into force of the UEFA FFP rules, there is a trend towards greater

solvency and lower indebtedness. Our study also shows that greater economic size is not, in fact, a variable for better

economic-financial performance. There are notable differences in economic size among the clubs whereby the largest

clubs in terms of revenues and assets, Real Madrid C.F. and F.C. Barcelona, do not show levels that are significantly

different from the others. Therefore, clearly, these teams’ strong sporting results are based on their larger scale or

spending power and not on better financial management.


Management Control


35

DOCTORAL RESEARCH PROJECTS

(Order by manuscript number)

K03 - ABSORÇÃO DO CONHECIMENTO EM PROJETOS DE ANALYTICS: A CONSTRUÇÃO DE UMA TEORIA

SUBSTANTIVA

Rodrigo Ferreira da Silva and Josir Simeone Gomes

Analytics é o uso estratégico de dados que permite as organizações prever tendências e desenvolver soluções para

geração de valores. Muitas organizações estão priorizando ações com Analytics na expectativa de obter vantagem

competitiva. Porém, nem sempre se consegue associar a capacidade de captura de dados à incorporação lógica do

negócio. Apesar da importância da absorção do conhecimento no desenvolvimento de Analytics, a maneira como as

equipes envolvidas lidam com o processo e o impacto nos projetos desta natureza permanece, em grande medida,

implícitos. Na verdade, a maioria dos estudos do tema concentra-se em pesquisas empíricas descritivas ou ensaios

teóricos. Alternativamente, defende-se uma abordagem interpretativista. Argumenta-se que a capacidade de absorver

o conhecimento em Analytics facilita a construção de competência analítica para as organizações modernas. Portanto,

este trabalho objetiva investigar como o processo de absorção do conhecimento impacta os projetos de Analytics,

em organizações públicas, a partir da percepção de equipes técnicas de TI e de negócio. Com esta abordagem,

pretende-se contribuir com a revelação de categorias conceituais que sirvam de base para construir uma teoria

substantiva do processo, utilizando os procedimentos metodológicos da Grounded Theory. Espera-se que o modelo

a ser construído explique as inter-relações dos elementos teóricos e contribua para aumentar a eficiência das práticas

organizacionais em projetos de Analytics, fazendo com que os investimentos empregados se revertam em benefícios

das organizações.

K06 - ARE THERE ANY SYNERGIES IN BETWEEN THE INTERNAL CONTROL FUNCTION, THE FINANCIAL

CONTROLLER PROFESSION AND THE EXTERNAL AUDIT PROCEDURE? A CASE STUDY FOR SPAIN AND

BELGIUM

María Lidón López Bernabé

Several studies and researches have analyzed if there are synergies between the internal control function, the financial

controller profession and the external audit procedure but the result of them obtain contradictory conclusions and

approaches. Internal and external audit synergies might improve the quality of the audit process Schmidt (2002)

nonetheless, there are some authors that confirm a lack of homogeneity in the results obtained in the studies of the

internal and external audit cooperation (Krishnamoorthy, 2002). Additionally, the profession of financial controller

highlights by its function of control and supervision of accounting data (Rouwelaar y Bots, 2008) but is the financial

controller work relevant during the external audit procedure? Some American literature confirms the statement

although; there are only a few studies about this topic at European level. The following research studies the topic and

tries to provide new evidence to the research area.


Management Control


36

K14 - INFLUÊNCIA DAS PRÁTICAS CONTABILÍSTICAS NA CRIAÇÃO DA DIOCESE DE SANTARÉM

Cristiana Carvalho and Rui Robalo

Este projeto tem como objetivo estudar a influência das práticas contabilísticas no processo de criação da diocese de

Santarém, no período de 1956 a 1975. O estudo adota uma metodologia de investigação qualitativa, analisando o

referido processo nas suas diferentes fases, com recurso a documentos e a entrevistas semiestruturadas. Face à

informação recolhida até à presente data existe evidência da importância de práticas contabilísticas ao longo do

processo de criação da diocese de Santarém, particularmente as práticas contabilísticas relacionadas com a gestão do

património das paróquias da referida diocese.

K19 - THE RELATIONSHIP BETWEEN THE FINANCIAL PERFORMANCE OF COMPANIES AND CORPORATE

SOCIAL PERFORMANCE: THE EFFECTS OF THE ECONOMIC CRISIS IN CORPORATE SOCIAL PERFORMANCE.

STUDY OF THE EFFECTS IN DIFFERENT INDUSTRIES AND ON STAKEHOLDERS

Asier Barbero Inchaurbe

This research tries to go deeper into the relationship between Corporate Social Performance (CSP) and financial

performance (FP). Although the literature is extensive, the findings are inconclusive. A few authors consider that the

positive relationship has been proved, others consider that the relationship is not always favorable, and others consider

that there are grounds for future research. In order to check the relationship between CSP and FP, the analysis will

be focused on the social performance of companies during the recent economic crisis. The reason is because the

setting is unfavorable for Corporate Social Responsibility if it is not profitable for firms. The research aims to confirm

or deny a hypothesized causal sequence and check if the CSP of companies has been affected during the economic

crisis period. Additionally, the research aims to study the specific corporate social processes, policies and stakeholders

that have been mostly affected during the financial crisis.

K30 - WHAT DRIVES FINANCIAL MARKETS´ PERCEPTIONS? EVIDENCE FROM CORPORATE REPUTATION

Inés Merino Fdez-Galiano, José Manuel Feria Domínguez and Jacobo Gómez Conde

This Doctoral Project provides a multidisciplinary analysis about the effects of corporate reputation. Concretely, we

design three manuscripts in order to address the corporate reputation and the financial markets’ perceptions. First,

we explore corporate reputation as a financial risk. Reputational risk is identified, isolated and even measured in

monetary terms through the concept of Value at Risk (VaR). Thus, we conduct a standard event study for analysing

the impact of such events announced in the media on the stock market price of the affected firm. In the second paper,

a panel data analysis is conducted in order to check the effect of corporate reputation in stakeholders’ value. We test

our hypotheses in a sample of Spanish firms using the MERCO Index and Tobins´ Q ratio. Similarly to paper two, we

conduct a dynamic panel data analysis using a sample of U.S. quoted firms on the New York Stock Exchange in the

third paper. These three studies are currently in progress and in different stages. While Paper 1 is relatively advanced,

Paper 2 and Paper 3 are still in an early stage.


Management Control


37

K39 - O MODELO DE PERDAS ESPERADAS DA IFRS 9: SUA APLICAÇÃO E IMPACTOS NO SETOR FINANCEIRO

Miguel Silva Resende, Carla Carvalho and Cecília Carmo

O modelo de perda esperada confere uma nova realidade à contabilidade internacional, com maior enfase para o setor

financeiro. Com este modelo espera-se antecipar as perdas de imparidades em créditos, conferindo assim uma melhor

representação do património e desempenho das instituições financeiras. Esta área tem estado sobre forte vigilância

pelos diferentes intervenientes, desde os reguladores até à imprensa, pela exposição dos bancos ao risco, no que

confere à concessão de crédito. Desde a crise financeira de 2007, o setor financeiro tem sofrido muitas modificações,

como o aumento da regulamentação e controlo por parte dos supervisores. A IFRS 9 com o seu modelo tenta mitigar

a falha do modelo anterior presente na IAS 39, com a antecipação das perdas de imparidades em créditos, mas por

outro lado confere ainda mais complexidade a esta área, ao delegar para a decisão dos gestores a definição de “aumento

significativo”. Com este trabalho espero contribuir para o estudo das implicações reais da norma comparando com as

expetativas dos estudos já efetuados, no aumento das perdas de imparidades, qualidade da informação financeira e

comportamento dos supervisores.

K40 - GOVERNAÇÃO NAS ENTIDADES SEM FINS LUCRATIVOS: O CASO DAS MISERICÓRDIAS EM

PORTUGAL

Augusto Jorge Ribeiro Simões, Carla Carvalho, Cecília Carmo and Victor Moutinho

O trabalho tem como objetivo perceber a utilização de princípios e práticas de governação nas Misericórdias em

Portugal e verificar quais os mecanismos de governação passíveis de implementação. A adoção do código de boas

práticas de governação pode acrescentar valor a estas entidades e facilitar o seu acesso aos recursos, contribuindo

para a sua perenidade. Com a sua adoção é proposto um conjunto de orientações, princípios e recomendações que

servem a modernização e a profissionalização dos modelos de governo, promovendo princípios como a equidade, a

transparência, a prestação de contas e a responsabilidade, geradores de uma maior confiança na generalidade dos

stakeholders. O trabalho a desenvolver estruturar-se-á em três estudos: o primeiro estudo procurará caracterizar as

atuais práticas e princípios de governação adotados pelas Misericórdias; o segundo estudo consistirá numa proposta

de código de boas práticas de governação para as Misericórdias em Portugal; e o terceiro estudo consistirá num estudo

de caso sobre a aplicação do código de boas práticas de governação proposto.

K77 - O CONFLITO DE IDENTIDADES DO MÉDICO GESTOR: OS SISTEMAS DE CONTROLO DE GESTÃO E

A ATIVIDADE MÉDICA

Carla Alexandra de Oliveira Mesquita, José António Cardoso Moreira and Susana Gago Rodriguez

Este documento tem como principal objetivo apresentar uma proposta do tópico objeto de estudo para efeitos de

projeto de tese, bem como, uma reflexão teórica devidamente fundamentada da relevância, dos objetivos, das questões

de investigação e potenciais contributos do tema. Neste contexto, escolhi estudar o conflito de identidades dos

médicos gestores e a sua relação com os sistemas de controlo de gestão, enquanto potenciadores ou inibidores da

atividade médica nos hospitais portugueses, como tema central desta investigação, pelo lugar central que este tópico

ocupa na sociedade e na literatura, bem como pelo interesse pessoal que tenho pelo tema. Este documento encontra-

se estruturado em cinco pontos. No ponto um realiza-se uma reflexão acerca da relevância do tópico de investigação.

De seguida, no ponto dois, é realizada uma abordagem teórica ao estado-da-arte acerca do tópico de estudo através


Management Control


38

de uma revisão aprofundada da literatura existente, apontando consensos e divergências no campo teórico, bem como

identificando as concomitantes lacunas e oportunidades para futuras investigação. Porém, no ponto três, importa focar

e clarificar quais os objetivos e as questões de investigação que se pretendem ver respondidas. Numa veia similar, e já

no ponto quatro, são enunciadas as contribuições da realização deste estudo para o conhecimento na esfera científica.

Em qualquer trabalho de investigação a organização pessoal e o estabelecimento de métodos organizados pelo

investigador torna-se fulcral para o cumprimento dos prazos preconizados e reflete-se em inúmeros ganhos de

eficiência e eficácia. Neste contexto, o ponto cinco é dedicado à explicitação clara e fundamentada das opções

metodológicas da investigação.

K81 - EL COSTE DEL AGUA EN LA GESTIÓN SOSTENIBLE DE RECURSOS HÍDRICOS

Jair A. Osorio-Agudelo, Vicente Ripoll-Feliu and David Naranjo-Gil

El agua es un recurso esencial para usos energéticos y factor determinante para reducir la pobreza, permitir el

desarrollo armónico empresarial y la sostenibilidad del medio ambiente. Su uso tiene un coste, el cual debe ser utilizado

para crear conciencia en la sociedad y aporte a los objetivos de desarrollo sostenible a la hora de racionalizar el

consumo, definir políticas públicas y analizar la rentabilidad de su uso. Este trabajo muestra la importancia del coste

del uso del agua de los embalses en las generadoras hidroeléctricas a través de diferentes metodologías de la

contabilidad de gestión, para la sostenibilidad del medio ambiente; y analiza la importancia del ahorro y eficiencia de la

generación hidráulica ante aumentos del calentamiento global para el crecimiento económico.


Management Control


39

Sponsoring Entities

The organising committee gratefully acknowledge the support of the following organizations:

http://www.iscac.pt/

https://www.ipc.pt/pt

http://www.aeiscac.org/

https://www.occ.pt/pt/

https://www.cm-coimbra.pt/

https://turismodocentro.pt/

http://caldasdepenacova.pt/

https://www.facebook.com/margemdeuforia/

https://www.licorbeirao.com/

https://coimbra.airportshuttle.pt/


Management Control


40

USEFUL INFORMATION


Management Control


41

Conference Venue

ISCAC Coimbra Business School Quinta Agrícola - Bencanta, 3040-316 Coimbra, Portugal

GPS: N 40º 12’ 34.50” | W 8º 27’ 7.00”

Tel: +351 239 802 000 | Email: [email protected] | Website: http://www.iscac.pt/

mailto:[email protected]

http://www.iscac.pt/


Management Control


42

Conference Venue – Useful contacts

International Country Code: +351

Conference Chair: Fernanda Alberto | +000 00 0000000

School: ISCAC – Coimbra Business School | +351 239 802 000

Coimbra Tourism Office Largo da Portagem • 3000-337 Coimbra, Portugal

GPS: N 40º 12’ 34.50” | W 8º 27’ 7.00”

Tel: +351 239 488 120 | Email: [email protected] | Website: http://www.turismodocentro.pt/

Other useful contacts:

• National Emergency Number / SOS Number: +351 112

• Police: +351 239854410; +351 239854419

• Municipal Firefighters: +351 239822121; Emergency: 239822122

• Volunteer Firefighters: +351 239822323; +351 239826287; +351 808200823

• Taxi (POLITAXIS Coimbra): +351 239499090

BUS (SMTUC):

From downtown to Congress venue: Lines 13P, 14, 12, 14T, 17, 21, 32


http://www.politaxis.pt/indexEnglish.html


Management Control


43

Conference Venue – WiFi

WiFi: EDUROAM

User: [email protected]

Password: AmC2019#


XXIV Workshop on Accounting and - Konopka 2019konopka2019.com/konopka2019-booklet.pdf · David...

Documents

Transcript of XXIV Workshop on Accounting and - Konopka 2019konopka2019.com/konopka2019-booklet.pdf · David...