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This paper aims to analyze the role of a knowledge-based network (k-network) in the intellectual capital (IC) and organizational performance of Brazilian small and medium-sized enterprises (SMEs).

This paper presents a descriptive, qualitative and applied case study, developed taking into account the theories of strategy, IC, networks and finance to analyze the relationship between k-network and the generation of IC and organizational performance in a multifocal perspective (observed in terms of financial and marketing results, efficiency and efficacy and innovation and competitiveness) in Brazilian SMEs.

The findings showed that k-network plays a crucial role in the generation of the IC and improvements in organizational performance in SMEs. In addition, the results revealed the strategic relevance of the relationship between people and enterprises to master the process of creation and sharing information and knowledge in the analyzed network. Taken as a whole, the conclusions demonstrated the establishment of IC (in its three dimensions) as a consequence of the strategic association of SMEs in k-network, as well as the mediation role of IC as a way to promote improvements in organizational performance, considering the observed amelioration in financial results, marketing growth, efficiency, efficacy, innovation and competitiveness.

This research provides theoretical contributions by broadening knowledge of the practical relationship between k-network, IC and the multifocal perspective of SMEs organizational performance – a relevant and underexplored issue in the literature, offering several avenues for future research.

The results highlight the economic, political and social relevance of SMEs and the strategic use of k-network to overcome SMEs organizational, financial and managerial difficulties. In such context, analysts, managers, businesspeople and other decision-makers are expected to use this type of network to improve the IC, in its human, relational and structural dimensions, mastering companies’ knowledge and sustainable organizational performance.

The paper fills a significant research gap, revealing how k-networks can and should be used as a deliberate strategy by SMEs to create, acquire, use, absorb and share information and knowledge, as well as to generate IC, thus providing organizational, financial, innovative and competitive benefits to these enterprises and their network.

The purpose of this paper is to propose a theoretical-conceptual model supporting the analysis of the effects of small- and medium-sized enterprises (SMEs) networks on knowledge management (KM) and intellectual capital (IC).

The paper reviews literature on KM, IC and networks theories. The role of SMEs networks on KM and IC was discussed, analysing previous studies that supported the proposition of the model in question. In such model SMEs networks are seen as knowledge networks which are analysed in terms of the network formation process, the context, the strategy, the organisational culture and the stimuli for the sharing of knowledge. KM is observed in terms of knowledge creation, systematisation and sharing. Finally, IC encompasses human capital, structural capital and relational capital. It is noteworthy that KM and IC were considered deeply and closely related.

The conclusions obtained help to fill an important gap in the management, accounting, KM and IC literature, showing that the processes of creating, acquiring, maintaining, systematising and sharing information and knowledge and IC generation in SMEs networks can be influenced by the network formation process, by the organisational context, as well as by the strategy, organisational culture and stimuli to sharing knowledge.

The paper provides a theoretical contribution by increasing understanding of the effect of SMEs networks on KM and IC practices – an understanding still at the early stages in the literature. Moreover, the originality of the model proposed extends the relevance of this research, as the literature does not contain a sufficiently established and tested approach that simultaneously provides a clear view of the relations between SMEs, networks, KM and IC, highlighting how SMEs can use networks as a strategy to achieve a more effective management of the knowledge assets forming IC. So, the paper offers several avenues for future research.

Based on previous empirical research, it was perceived that the original model presented in this paper is consistent, collaborating to improve management practice, providing a competitive benchmarking process. This can allow analysts, managers and other decision makers, by using SMEs networks to improve organisational performance, innovation, sustainability, competitiveness and value.

The paper presents an innovative theoretical-conceptual model focussed on the role of SMEs networks on KM and IC, indicating a strong link between the former and the latter in such enterprises in terms of performance, innovation, sustainability, competitiveness and value, an issue whose understanding, although quite relevant, is still incipient in the literature.

The purpose of this paper is to analyze the influence of intellectual capital (IC) on sustainable economic and financial performance (EFP) and value creation (VC) in Brazilian companies.

Based on finance and accounting theories, a quantitative and descriptive long-term study was carried out in the companies listed on the Brazil Stock Exchange and Over-the-Counter Market (B3), covering 20 years period.

The results indicate that IC positively influences profitability, corporate return and organizational value sustainably; the most intangible-intensive Brazilian companies listed on B3 presented more robust results than the least intangible-intensive; and IC contributes to a systematic increase in EFP and VC over time.

Using a well-established metric, the IC-INDEX, the IC and its effects were measured, obtaining theoretical contributions (expanding the understanding of the IC influence in sustainable EFP and VC from a long-term perspective – one subject still unexplored in the literature); and empirical (increasing the understanding of the IC’s role as a driver of competitiveness, performance and organizational value).

This study increases the understanding of the theoretical and practical effects of IC, also providing a competitive benchmarking process to access sustainable EFP and VC of companies and their industries.

The originally applied and validated proposal extends existing theory by offering a set of indicators to scale the contribution of IC to competitiveness from the perspective of long-term (historical) corporate outcomes.

The purpose of this paper is to examine the role of management accounting systems (MAS) in the development of intellectual capital (IC) – i.e. human capital (HC), structural capital (SC) and relational capital (RC) – and the resultant effects on organizational performance.

A questionnaire was developed to conduct a survey of high-level managers of Portuguese companies. The data collected were analyzed through the use of structural equation modeling with AMOS.

Statistical support was found for six out of nine hypothesized relationships. The findings confirm the role of MAS in the development of HC and SC. Results also showed positive and statistically significant relationships between the three dimensions of IC, in line with previous research. Finally, results indicated that SC has a positive and significant link with organizational performance, in keeping with some research.

The estimation procedure allowed only a partial validation of the proposed model because, although positive, the relationships between MAS and RC, between HC and performance and between RC and organizational performance were not statistically significant.

The study highlights the role of MAS as information networks that collect, process and communicate information that influences the development of IC, as well as networks of relationships that support the establishment of conditions for the creation and integration of organizational knowledge and the development of IC.

In this research, an arguably more complete framework of the relations between MAS, IC and performance is developed and empirically tested. Despite the existence of some literature addressing the relationship between MAS and IC, this is the first study, of which authors are aware, that focuses specifically on the relationships between MAS and the three dimensions of IC (HC, SC and RC), as well as their effects on organizational performance.

The purpose of this paper is to analyze the effects on quality-related learning resulting from the use of the quality cost information (QCI). Specifically, this paper analyzes to what extent the diagnostic and interactive uses of QCI contribute to improve quality-related learning.

The proposed model was tested using a structural equation modeling procedure with AMOS and the data were collected through a questionnaire survey conducted on a sample of Portuguese certified companies.

The results shed light on expected relationships since the interactive style of use of QCI, unlike the diagnostic style of use, has a positive effect on quality-related learning. However, the diagnostic use of QCI was found to be a predecessor of the interactive use of QCI, in line with previous studies. Finally, diagnostic use of QCI exerts an indirect positive impact on quality-related learning through the interactive use of QCI.

This paper contributes to the body of research on the use of interactive and diagnostic systems, providing evidence that a balance between those systems improves quality-related learning.

The results show that the use of QCI to promote participation, dialogue and involvement of all participants (according to an interactive style of use), and not just to control the accomplishment of predetermined objectives (according to a diagnostic style of use), is a necessary condition for quality-related learning.

Despite the wide-ranging literature focused on the identification, measurement and reporting of QCI, less attention has been paid to how this information is used in the management process. The way in which the use of QCI can contribute to the improvement in quality-related learning is also an unexplored topic in the literature.

The purpose of this paper is to discuss the role of contemporary architecture in heritage protection, reinterpretation and reuse, an issue that has become increasingly relevant due to the recognition of architectural heritage as a key factor for cultural and economic development.

In Portugal, as elsewhere in Europe, cultural heritage management has often been associated with the creation of new museum spaces, namely, within national monuments and archaeological sites. Drawing on restoration theories and international charters, this paper analyses and compares two parallel interventions recently built inside São Jorge Castle, in Lisbon: the Museum Centre (Victor Mestre and Sofia Aleixo, 2007-2008) and the Archaeological Site (João Luís Carrilho da Graça, 2008-2010). This approach offers insight on the complexity of addressing and reconfiguring the profusion of past transformations within a single monument.

These two complementary museum spaces are representative of different attitudes towards heritage appropriation, substantiating the thesis that musealizing always entails the creation of narratives, which translate history and heritage into architectural and curatorial discourses. Besides meeting the functional requirements of specific museum programmes, such interventions frequently deal with the challenge of opening up new perspectives on the past.

Considering the central role of communication in contemporary museums, this paper discusses how heritage musealization can contribute to the translation of historical evidence into updated iconographies, narratives and dialogues. Furthermore, the unique characteristics of this twofold case study can provide an insightful contribution for a broader debate on the reinterpretation of iconic monuments and sites.

This paper discusses the lives and contributions of five key members of the Management History Division: Arthur G. Bedeian; Alfred A. Bolton; James C. Worthy (now deceased); Charles D. Wrege; and Daniel A. Wren. Each has proved himself a teacher and intellectual leader in matters of fundamental concern to management history.

The purpose of this study is to identify factors that approach and that separate the Brazilian bureaucracy from the model advocated by Max Weber. Efforts were concentrated on the discussion of aspects of historical and social foundations of society and the Brazilian state that influence its bureaucracy and in the reforms undertaken in the state apparatus. The authors selected some of its iconic moments, within the framework of patrimonialism, seeking to identify evidence of its influence in Brazilian public administration.

This study is qualitative and has interpretative background with descriptive purposes. The whole process of research was based on the literature. The interpretation of data relied on content analysis based on Bardin.

The study reveals that the prevailing bureaucratic model in Brazil, although it contains some characteristics of rational-legal model, is not yet produced the expected disenchantment, at least in public administration. In addition, it was noted that the patrimonialism bases, in which society and the Brazilian State still rely, seems to prevent the bureaucracy that was advocated by Max Weber from installing fully.

Studies dealing with bureaucracy in the context of public administration are still welcome and necessary in Brazil. This is because this country still does not admit the bureaucracy to function according to the model advocated by Max Weber.

During a fall, a significant part of the major forces is absorbed by the dorsolumbar column area. When the applied stresses exceed the yield strength of the bone tissue, fractures can occur in the vertebrae. Vertebral fractures constitute one of the leading causes of trauma-related hospitalizations, accounting for 15% of all admissions. Posterior pedicle screw fixation has become a common method for treating burst fractures. However, physicians remain divided on the number of fixed segments that are needed to improve clinical outcomes. The present work aims to understand the biomechanical impact of different fixation methods, improving surgical treatments.

A finite element model of the dorsolumbar spine (T11–L3) section, including cartilages, discs and ligaments, was created. The dorsolumbar stability was tested by comparing two different surgical orthopedic treatments for a fractured first lumbar vertebra on the L1 vertebra: the posterior short segment fixation with intermediate screws (PSS) and the posterior long segment fixation (PL). Distinct loads were applied to represent daily activities.

Results show that both procedures provide acceptable segment fixation, with the PL offering less freedom of movement, making it more stable than the PSS. The PL approach can be the best choice for an unstable fracture as it leads to a stiffer spine segment.

This study introduces a novel computational model designed for the biomechanical analysis of dorsolumbar injuries, aiming to identify the optimal treatment approaches within both clinical and surgical contexts.