Catarina Delgado, Mani Venkatesh, Manuel Castelo Branco and Tânia Silva
This study aims to address the topic of ethics, responsibility and sustainability (ERS) orientation of students enrolled in schools of economics and management master’s degrees…
Abstract
Purpose
This study aims to address the topic of ethics, responsibility and sustainability (ERS) orientation of students enrolled in schools of economics and management master’s degrees. It examines the effect of educational background and gender on Portuguese students’ orientation towards ERS, as well as the extent to which there is a relation between the scientific area of the master degree in which the student is enrolled and his/her ERS orientation.
Design/methodology/approach
The authors used a sample of 201 students from several master degrees offered by the School of Economics and Management of a large public Portuguese university and analysed their ERS orientation using a survey by questionnaire.
Findings
Findings suggest that there are differences in orientation across gender, with female students valuing ERS more than their male counterparts. Educational background has minimal effects on the responses. It was also found some sort of selection effect in terms of the scientific area of the master degree and ERS orientation.
Originality/value
This study contributes to the literature by analysing the issue of whether students with an educational background in economics and management present different ERS orientation than their counterparts, as well as by examining whether there is some sort of self-selection into the study of disciplines in which ERS orientation is likely to be a week. As far as the authors are aware, this is the first study analysing this type of issue regarding ERS.
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Andreia Fernandes, Patrícia C.T. Gonçalves, Pedro Campos and Catarina Delgado
Based on the data obtained from a questionnaire of 595 people, the authors explore the relative importance of consumers, checking whether socioeconomic variables influence their…
Abstract
Purpose
Based on the data obtained from a questionnaire of 595 people, the authors explore the relative importance of consumers, checking whether socioeconomic variables influence their centrality, detecting the communities within the network to which they belong, identifying consumption patterns and checking whether there is any relationship between co-marketing and consumer choices.
Design/methodology/approach
A multilayer network is created from data collected through a consumer survey to identify customers’ choices in seven different markets. The authors focus the analysis on a smaller kinship and cohabitation network and apply the LART network community detection algorithm. To verify the association between consumers’ centrality and variables related to their respective socioeconomic profile, the authors develop an econometric model to measure their impact on consumer’s degree centrality.
Findings
Based on 595 responses analysing individual consumers, the authors find out which consumers invest and which variables influence consumers’ centrality. Using a smaller sample of 70 consumers for whom they know kinship and cohabitation relationships, the authors detect communities with the same consumption patterns and verify that this may be an adequate way to establish co-marketing strategies.
Originality/value
Network analysis has become a widely used technique in the extraction of knowledge on consumers. This paper’s main (and novel) contribution lies in providing a greater understanding on how multilayer networks represent hidden databases with potential knowledge to be considered in business decisions. Centrality and community detection are crucial measures in network science which enable customers with the highest potential value to be identified in a network. Customers are increasingly seen as multidimensional, considering their preferences in various markets.
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Maria Lago, Catarina Delgado and Manuel Castelo Branco
The purpose of this paper is to compare the way in which gender and propensity to risk are associated in two samples, one of entrepreneurs and the other of non-entrepreneurs…
Abstract
Purpose
The purpose of this paper is to compare the way in which gender and propensity to risk are associated in two samples, one of entrepreneurs and the other of non-entrepreneurs, while controlling for other factors, namely, national cultures.
Design/methodology/approach
On the basis of data from 19 advanced countries, and by using two different samples, one of entrepreneurs and the other of non-entrepreneurs, the authors have used logistical regression analysis to analyse the relation between gender and propensity to risk has been used.
Findings
Findings suggest that gender and culture are much stronger in influencing risk propensity among non-entrepreneurs than among entrepreneurs.
Originality/value
Instead of analysing the effects of propensity to risk in entrepreneurship, as is usually done, the authors study some of its determinants, highlighting the differences between men and women.
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Manuel Castelo Branco, Catarina Delgado, Cristina Sousa and Manuel Sá
The purpose of this paper is to compare the internet and annual reports as media of intellectual capital disclosure (ICD) and analyse its determinants.
Abstract
Purpose
The purpose of this paper is to compare the internet and annual reports as media of intellectual capital disclosure (ICD) and analyse its determinants.
Design/methodology/approach
The paper examines ICD on the internet in 2009 and compares the internet and 2008 annual reports as disclosure media using content analysis. Non‐parametric statistical methods are used to analyse some factors which influence disclosure.
Findings
Portuguese companies attribute greater importance to the internet. The analysis showed that size is significant in explaining ICD only in the case of annual reports. The results also indicated that industrial affiliation is only partially a factor explaining ICD.
Research limitations/implications
The sample is small. There may be content analysis issues associated with subjectivity in the coding process and the use of a limited content analysis method.
Originality/value
The paper adds to the scarce research on ICD by Portuguese companies by providing new empirical data. This paper is one of the first to investigate ICD both in annual reports and on the internet.
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Catarina Delgado, Marlene Ferreira and Manuel Castelo Branco
The purpose of this paper is to obtain pertinent information pertaining to benefits accomplished, main difficulties felt, and key lessons learned in the implementation of lean Six…
Abstract
Purpose
The purpose of this paper is to obtain pertinent information pertaining to benefits accomplished, main difficulties felt, and key lessons learned in the implementation of lean Six Sigma (LSS), which are likely to be helpful to financial services organizations wanting to implement the same tool.
Design/methodology/approach
This paper reports the results of a case study from a financial services organization which has begun the implementation of LSS methodologies ten years ago, in the pursuit of service excellence.
Findings
The benefits derived from LSS implementation, such as lowering the operational costs, improving processes and product quality, increased efficiency, which leads to the increase of productivity, the agility and versatility obtained by the organization, vastly outweigh the costs. At an international level, there are cultural differences pertaining mainly to internal resistance and openness to change.
Research limitations/implications
This work focuses on a specific case study.
Practical implications
The authors compiled the lessons learned and recommendations for future implementations of this methodology. The paper, therefore, will be of interest to managers of similar companies.
Originality/value
The paper presents a successful application of LSS for a financial services company.
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Manuel Castelo Branco, Catarina Delgado, Manuel Sá and Cristina Sousa
The purpose of this paper is to analyse annual reports as media of intellectual capital disclosure (ICD) by Portuguese listed companies and to evaluate size, industry and time…
Abstract
Purpose
The purpose of this paper is to analyse annual reports as media of intellectual capital disclosure (ICD) by Portuguese listed companies and to evaluate size, industry and time effects on disclosure as well as the effects of ICD on the growth of a company.
Design/methodology/approach
The paper examines ICD in 2004, 2006 and 2008 annual reports using content analysis. Non‐parametric statistical methods are used to test size and industry effects on disclosure, the effects of the level of disclosure on the growth of a company and to determine the significance of the differences in disclosure between the years under analysis.
Findings
The analysis showed that size is significant in explaining ICD. The results also indicated that industrial affiliation is only partially a factor explaining ICD. It was not possible to confirm neither an increase in ICD over time, nor the relationship between ICD and growth.
Research limitations/implications
The sample is small. There may be content analysis issues associated with subjectivity in the coding process and the use of a limited content analysis method.
Originality/value
This paper adds to the scarce research on ICD by Portuguese companies by providing new empirical data.
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Keywords
Manuel Castelo Branco, Catarina Delgado, Sónia Ferreira Gomes and Teresa Cristina Pereira Eugénio
– The paper aims to analyse the engagement in sustainability reporting assurance (SRA) by a sample of Portuguese firms between 2008 and 2011.
Abstract
Purpose
The paper aims to analyse the engagement in sustainability reporting assurance (SRA) by a sample of Portuguese firms between 2008 and 2011.
Design/methodology/approach
Bivariate and multivariate non-parametric statistics is used to analyse some factors that influence the decision to have sustainability reports assured.
Findings
Results indicate that size, leverage, profitability, listing status and industrial affiliation are determinants of SRA, whereas type of ownership is not. A downward trend in sustainability reporting and its assurance was also detected.
Research limitations/implications
The sample is small.
Originality/value
It adds to the scarce research on SRA by providing new empirical data in a context of crisis and extends prior research by analysing the effects of listing status and type of ownership.
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Keywords
Manuel Castelo Branco, Catarina Delgado, Manuel Sá and Cristina Sousa
This study investigates the use of the internet by the largest companies based in Sweden and Spain to communicate their engagement in corporate social responsibility (CSR…
Abstract
Purpose
This study investigates the use of the internet by the largest companies based in Sweden and Spain to communicate their engagement in corporate social responsibility (CSR) activities. Its purpose is to analyse to what extent, if any, are there differences in the CSR communication on the web sites companies from these two countries.
Design/methodology/approach
The paper examines CSR communication on the internet by companies based in Sweden and Spain. Non-parametric statistics are used to analyse some factors that influence disclosure, namely country, industry affiliation, profitability, and size.
Findings
Findings suggest that in spite of the existence of a high degree of similarity between CSR communication practices, companies from Spain place social responsibility information in more prominent sections and devote more space to said information. Swedish companies are found to disclose more their codes of conduct/ethics and CSR-related press clips and published articles.
Research limitations/implications
The sample is small. There may be content analysis issues associated with subjectivity in the coding process.
Originality/value
It adds to the scarce research on CSR communication by companies in these countries by providing new empirical data and extends prior research comparing such practices in different international models of CSR.
Details
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Manuel Castelo Branco and Catarina Delgado
This descriptive paper seeks to explore the role of Portuguese academics within corporate social responsibility and disclosure (CSR&D) research. It aims to give some insight into…
Abstract
Purpose
This descriptive paper seeks to explore the role of Portuguese academics within corporate social responsibility and disclosure (CSR&D) research. It aims to give some insight into the nature and the extent of research on CSR&D being undertaken by Portuguese authors.
Design/methodology/approach
This review specifically targeted international journals to see how much Portuguese research had penetrated the international business, management and accounting (BMA) academic discourse. The research that is reported in this paper is based on an electronic search of the online databases which include journals in these areas. The paper reviews journal articles published in BMA journals over the period 1998 to 2008.
Findings
The paper reaches several conclusions: the volume of published research in international journals is still very low; most papers focus on CSR; research is overwhelmingly empirical in orientation; and most papers focus on Portugal. Hence, there is great scope for expanding the amount of research on CSR&D in Portugal, as well as improving the diversity of its content and its geographical coverage.
Research limitations/implications
The paper is not expected to be a complete study, but rather a stimulus for future research. It is intended to provide a basis for comparison with further studies on CSR&D research in Portugal with studies from other geographical areas.
Originality/value
The paper provides the first survey on CSR&D research in Portugal. It also provides the first opportunity to reflect on the current state of these still emerging academic fields.
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José Luís Miranda and Catarina J. M. Delgado
The popularity of electric and hybrid cars has been growing worldwide, and Portugal is no exception. Companies have been offered incentives as a way to promote the transition to…
Abstract
The popularity of electric and hybrid cars has been growing worldwide, and Portugal is no exception. Companies have been offered incentives as a way to promote the transition to more sustainable transportation systems and supply chains. Celebrities and influencers are endorsing the new technology, and consumer preferences are changing. However, in Portugal, there are still consumers with misconceptions about the autonomy, cost and reliability of electric cars, which may favour the choice of a conventional car, in a new car purchase decision-making process.
In this study, we analyse whether purchase intention in the near future of an electric car varies with a pro-environmental lifestyle, perceived symbolic value of the electric car, mobility patterns, age, and place of residence, (performance, social, financial and externalities) risk avoidance, consumer perceptions, knowledge about the cost, the autonomy and the existing infrastructures. A sample of 308 Portuguese consumers was collected with an online survey. Results from survey subsample analysis of 170 consumers who unequivocally claim that would opt for an electric vehicle or not show a positive relationship between the purchase intention of an electric car, the fuel cost increase, the proximity of convenient charging places and battery lifetime perception. It was also found that age, knowledge and perceived symbolic value of the electric car, in general, have a positive influence on consumers' choice of an electric car. A negative relationship was found between the purchase intention, social and financial risk avoidance, perceived symbolic value of the electric car in particular and the number of cars each family has.