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Case study
Publication date: 23 January 2023

Dora Almeida, José Massuça, Ana Fialho and Andreia Dionisio

Strategic management is the focus area in this case study, so it is important to consider different sources of information to make strategic decisions. Considering the different…

Abstract

Research methodology

Strategic management is the focus area in this case study, so it is important to consider different sources of information to make strategic decisions. Considering the different options of Wine Cooperative of Vidigueira Cuba & Alvito (ACVCA), it is necessary to know the strengths and weaknesses of each option and identify respective opportunities and threats. Additionally, it is important to know the case study object (such as operating specific characteristics, products and management model); the competition; the evolution of the wine sector in Portugal and worldwide; the evolution of the tourism sector in Portugal and worldwide; and new trends in wine and tourism.

Case overview/synopsis

In January 2018, Mr Jose, leader of the Board of Directors (BD) of the ACVCA, one of Portugal’s oldest wine cooperatives, located in the south of the country, in the Alentejo region, is preparing the first meeting with the newly elected BD. Addressing the strategy and sustainability for the next term of the BD is mandatory! Mr Jose will have to open the game and lift the veil. Should all their eggs be put in one basket? Or could diversification be the way? Sustainability, in its three pillars (economic, environmental and social), is mandatory, never forgetting that the cooperators want respective income guaranteed. “We can’t risk everything”, thinks Mr Jose! But ACVCA’s affirmation undoubtedly depends on its ability to take risks, to innovate and seek new answers for new audiences! The BD will have to make decisions that lead not only to the affirmation of the brand but also to its renown and to the ACVCA’s sustainable growth. There are several possible options. However, it is necessary to define a path that guarantees the stability achieved, but that allows new markets to be reached and new challenges embraced: increase production capacity, invest in internationalisation, focus on segmentation through innovation, diversification of product or diversification of business area. Wine tourism is a possible way, but how can it be done sustainably and differently? We will have to use creativity and take advantage of our strengths, traditions and customs, intangible and tangible capital and our material and immaterial heritage. It can be done through Amphora wine, produced from its exclusive centuries-old grape varieties. These issues will have to be discussed with all the BD members in the next meeting. Considering the crucial role of cooperatives in the development of the regions where they are located, the success of the strategy is extremely important not only for ACVCA, but also for all its stakeholders. Strategic management decisions in a cooperative always have a double objective: on the one hand, to satisfy the interests of the cooperators and, at the same time, to meet the interests of the market and assert its positioning in an increasingly competitive sector.

Complexity academic level

This case study is intended for:▪ undergraduate students in management, agricultural economy and tourism;▪ executive management course students;▪ Master’s students in strategy, marketing, tourism and agricultural economy; and▪ PhD students in social economy and tourism.This case can have different levels of difficulty depending on the scientific area of the students and whether the cycle of studies is more or less advanced. Resolution of the case may require the following pre-requisites:▪ basic-level knowledge on statistics;▪ medium-level knowledge on managerial accounting, economics and finance; and▪ good level of knowledge on strategic management and on cooperativism theories.

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Article
Publication date: 10 September 2018

Ana Isabel Morais, Ana Fialho and Andreia Dionísio

The purpose of this paper is to provide empirical evidence regarding the classification of European countries based on accounting quality metrics. The authors investigate whether…

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Abstract

Purpose

The purpose of this paper is to provide empirical evidence regarding the classification of European countries based on accounting quality metrics. The authors investigate whether the grouping of countries based on accounting quality levels differs from other classifications based on accounting practices or country-specific factors identified in previous studies.

Design/methodology/approach

The authors run panel data regressions for 2.078 European listed companies using value relevance and earnings smoothing metrics. The authors also apply cluster analysis to classify the countries.

Findings

The results suggest that the adoption of a common set of International Financial Reporting Standards (IFRS) did not lead to a similar level of accounting quality of financial information. The authors identified three clusters of countries that are not coincident with previous classifications.

Research limitations/implications

The results show that the adoption of different accounting practices allowed in IFRS does not necessarily influence accounting quality.

Practical implications

The results suggest that the way regulators decided to incorporate IFRS into national accounting systems is one issue that may be relevant in explaining the three clusters.

Originality/value

The paper provides empirical evidence that supports two theoretical assertions. The first is that a classification depends entirely on the characteristics used to represent the countries being classified. The second is that the adoption of a single set of accounting standards does not determine similar accounting practices and does not lead to similar levels of accounting quality.

Details

Journal of Applied Accounting Research, vol. 19 no. 3
Type: Research Article
ISSN: 0967-5426

Keywords

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Article
Publication date: 21 January 2025

Sonia Pedro Sebastiao and Andreia Melchiades Soares

This study examines how Secil, a multinational cement company headquartered in Portugal, communicates and institutionalises its corporate social innovation (CSI) initiatives…

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Abstract

Purpose

This study examines how Secil, a multinational cement company headquartered in Portugal, communicates and institutionalises its corporate social innovation (CSI) initiatives through various communication channels, focusing on its sustainability priorities established in 2022.

Design/methodology/approach

A deductive and mixed-method, predominantly qualitative approach is used to understand how Secil utilises various communication tools to highlight its sustainability priorities and integrate CSI within its messages, using the dimensions of The Rutgers Institute Corporate Social Innovation Model (RICSI) presented by Wirtenberg (2021). Thematic and frame analysis are employed to interpret Secil’s articulation of its sustainability and innovation priorities. The generic frame of responsibility serves as a lens through which we can comprehend the institutionalisation of CSI within Secil’s narratives. Through a meticulous examination of journalistic and advertising materials depicting sustainable practices, the study elucidates their correspondence with the foundational pillars of RICSI.

Findings

The analysis reveals that Secil’s CSI initiatives are primarily driven by coercive isomorphic pressures from sector-specific regulations and international bodies such as the European Union and the United Nations. The company develops innovative solutions through strategic partnerships with governmental bodies, local municipalities and cultural associations, aligning these with sustainable development goals. Whilst this approach potentially offers competitive advantages, the institutionalisation of CSI appears to be predominantly shaped by external regulatory requirements rather than voluntary organisational change.

Research limitations/implications

Whilst the study’s reliance on sustainability reports, communication tools and CEO media interviews provides valuable insights, these sources may present an inherently optimistic view of organisational sustainability practices. This limitation suggests several promising avenues for future research. Subsequent studies would benefit from incorporating internal stakeholder interviews to understand communication strategy development, conducting comparative analyses across different market contexts and examining the longitudinal evolution of CSI communication.

Originality/value

This paper enhances the understanding of potential sustainability narratives used by multinational companies involved in traditionally polluting activities. It provides insights into how these companies integrate sustainability, innovation and communication in both theoretical and practical contexts. By applying the RICSI to strategic communication research, this case study highlights the crucial role of alignment, clarity of intent, stakeholder engagement and organisational culture in implementing CSI. This underscores the importance of strategic communication in this area.

Details

Corporate Communications: An International Journal, vol. 30 no. 2
Type: Research Article
ISSN: 1356-3289

Keywords

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