Jose Carlos M. Pinho, Lurdes Martins and Ana Maria Soares
The purpose of this paper is to examine whether international readiness, including innovation, competition, technology-orientation and opportunity perception, impacts on…
Abstract
Purpose
The purpose of this paper is to examine whether international readiness, including innovation, competition, technology-orientation and opportunity perception, impacts on internationalization of small businesses differently in Asian countries compared to the complete Global Entrepreneurship Monitor (GEM) sample.
Design/methodology/approach
This study uses data from the Adult Population Survey – GEM carried out in 69 countries yielding a cross-country total of 198,339 entrepreneurs. A binomial logit regression model is used to examine the data.
Findings
The results show that there are differences for Asian countries compared to the whole sample regarding innovation-related drivers. In Asian countries, for small businesses, internationalization is less sensitive to product innovation and to opportunities’ perception than for the rest of the countries.
Practical implications
This study has practical relevance as it provides numerous clues regarding the question of how small business (or new ventures) might enhance chances to become successful exporters.
Originality/value
This study addresses an area that is believed to be less studied. The study compares the proposed relationships between two data sub-samples that represent the Asian countries and the complete GEM sample. The paper concludes with a discussion of the main contributions and limitations and suggests future research avenues.
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José Carlos Pinho, Maria de Lurdes Martins and Isabel Macedo
This study aims to examine online service quality factors as main driving forces in the degree of intention of using the Taxation Department web site expressed by certified…
Abstract
Purpose
This study aims to examine online service quality factors as main driving forces in the degree of intention of using the Taxation Department web site expressed by certified accountants.
Design/methodology/approach
Drawing on a quantitative methodological approach, a survey was undertaken among a sample of 351 certified accountants to empirically test the proposed model. The paper used an ordered logit model to estimate the effects of several online service quality factors on the certified accountant's degree of intention of using the Portuguese government's tax services web site.
Findings
The results identify a number of key aspects of online service quality that contribute to the increase of the use of the taxation web site by certified accountants. This is particularly evident for web site characteristics such as convenience, research facilities, privacy and security, speed and ease of access.
Practical implications
This study offers the opportunity to rethink existing policies and to set forth specific measures that can be implemented to establish rigorous quality standards.
Originality/value
The paper provides an empirical analysis regarding the online service quality factors that determine the degree of use of a taxation web site. The methodological framework followed in this study has not, as far as is known, been used previously within the literature in this context.
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The objective of this paper is to assess the potential of Portuguese manufacturing firms with respect to two fundamental issues that have been at the core of important debates…
Abstract
The objective of this paper is to assess the potential of Portuguese manufacturing firms with respect to two fundamental issues that have been at the core of important debates about comparative advantages of small firms and large ones: (1) Employment: Using a database compiled between 1982 and 1992, we analyse the contribution of small firms to job creation. This analysis aims to consider the different aspects of firm mobility: Entry, expansion, contraction and exit. The results indicate that, in the period considered, only small firms created employment and that this creation is mainly associated with the expansion of young firms located in the Littoral North and Centre regions of Portugal. Nevertheless, when we consider only small firms that are incumbents in all the period, results indicate that job creation is a feature specific to a small number of fast‐growing small firms. The effects of the economic cycle were tested too, and it was found that employment creation by small firms is less sensitive to economic fluctuations, as reductions in employment in small firms do not seem to grow in crisis periods. (2) Technical efficiency: Independently from the job creation potential, it is important to evaluate whether small firms use economic resources in an efficient manner. To assess the efficiency of small businesses relative to large ones, we use plant‐level information, thereby specifying and estimating a translog production model. This model allows estimating and comparing returns of scale and substituting elasticities for both small and large production units, covering a large number of six‐digit sectors for the year 1995. Preliminary results suggest that: (I) There are significant differences in the production technology between large and small establishments; (ii) small establishments do not appear to be more flexible than large ones in factor substitution; (iii) large size is not a condition for efficiency in production. Therefore, considering the importance and weight small firms have upon the manufacturing industry employment volume, and the lack of any evidence regarding technical inefficiencies in the production, we may infer that small firms justify the public powers’ attention, while designing and implementing policies which would support their survival as well as their growth. Such policies should enhance and refine their labour (and management) qualification techniques as well as design better strategies for disseminating information and new technologies. In fact, these policies would most certainly promote the development of Portuguese small firms, turning them into more innovating, flexible and competitive ones, even in those industries which traditionally comprise large firms.
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Luís Sanhudo, João Poças Martins, Nuno M.M. Ramos, Ricardo M.S.F. Almeida, Ana Rocha, Débora Pinto, Eva Barreira and M. Lurdes Simões
This paper aims to further the discussion on Building Information Modelling (BIM) legal requirements, providing a framework with key energy parameters capable of supporting the…
Abstract
Purpose
This paper aims to further the discussion on Building Information Modelling (BIM) legal requirements, providing a framework with key energy parameters capable of supporting the Appointing Party in the definition of the Exchange Information Requirements (EIR) for a BIM project appointment. The EIR is described in ISO-19650–1:2018 as a fundamental step in the information delivery cycle.
Design/methodology/approach
A literature review on the topic of BIM energy analysis was completed to identify current knowledge gaps and support the need for the proposed framework. Afterwards, the framework was established based on the review findings and the authors’ domain knowledge. The applicability of the proposed framework was assessed through a case study, where several energy simulations were performed in three different design stages of the same BIM model.
Findings
This study identified a lack of standards and legislation capable of supporting the Appointing Party in the definition of energy-related BIM requirements. To this end, a new framework is proposed to mediate existing practices, linking prior knowledge with BIM’s new reality. The study showcases the applicability of the framework, identifying that the performance of different energy studies involves distinct Level of Development (LOD) requirements, which in turn have an impact on the modelling time and cost.
Originality/value
A BIM framework for the specification of information requirements in energy-related projects was developed to support the Appointing Party. The framework presents appropriate parameters for energy analysis in each design stage, as well as the suitable LOD for the BIM model.
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Natália Figueiredo, Lurdes Patrício and Paulo Pinheiro
Organizations often utilize external sources to acquire knowledge, and one such area of interest has been the transfer of knowledge between universities and industry (U-I). This…
Abstract
Purpose
Organizations often utilize external sources to acquire knowledge, and one such area of interest has been the transfer of knowledge between universities and industry (U-I). This topic has gained significant attention in recent years because U-I cooperation brings companies innovation to remain in the market and be competitive. This paper aims to develop and deepens the topic, providing a Bibliometric-Systematic Literature Review (B-SLR) on knowledge transfer (KT), cooperation and U-I, interactions, links and interdependencies of new research streams. This research pretends to summarize the state of the art of the past literature using a rigorous methodological approach.
Design/methodology/approach
A bibliometric analysis was performed using the Web of Science database, specifically employing Bibliographic Coupling analysis.
Findings
The literature systematization enabled the identification of four distinct clusters: (1) Drivers and Motivational Factors, (2) Specificities in the Selection of Knowledge Transfer Channels, (3) Strategic Challenges and (4) Mechanisms and Contexts.
Originality/value
The analysis highlights significant trends and gaps in current research, providing a comprehensive understanding of the field. Based on the literature analyzed, it was possible to outline lines for future investigation, offering valuable insights for academia and industry practitioners to enhance U-I knowledge transfer.
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Lien Thi Nguyet Au, Hung Trong Hoang and Lan Thi Huong Ho
Measuring tax service quality is important as it may contribute to sustainable tax management. This study aims to develop and validate a scale that measures tax service quality…
Abstract
Purpose
Measuring tax service quality is important as it may contribute to sustainable tax management. This study aims to develop and validate a scale that measures tax service quality for enterprises.
Design/methodology/approach
This study uses a mixed method consisting of three focus groups with 25 participants in charge of the management of tax service for item generation, a survey of 121 enterprises for scale purification and a survey of 362 enterprises in Vietnam for main study. The scale development is tested through three important steps including exploratory factor analysis (EFA), confirmatory factor analysis (CFA) and structural equation modeling (SEM).
Findings
The findings reveal that the scale of tax service quality for enterprises is represented by 13 items comprising two dimensions: responsiveness and professionalism.
Practical implications
This scale can be used by tax management authorities as a convenient tool to understand and measure tax service quality.
Originality/value
Empirical studies on the measurement of tax service quality are scarce. Most studies have focused on tax service quality for individual taxpayers. There is an absence of research on a process for the development and validation of a specific, orthodox scale of tax service quality for enterprises.
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This study aims to highlight that security and flexibilities remain the main points of contention in the cordiality business. This research points to planning a framework that…
Abstract
Purpose
This study aims to highlight that security and flexibilities remain the main points of contention in the cordiality business. This research points to planning a framework that empowers hotel users to get to the room using a mobile access key. Advancing secured facilities, mobile phone “Near Field Communication” (NFC) innovation as the entrance device by carrying out an application containing an imitated mobile key for explicit verification access is used.
Design/methodology/approach
The proposed system is evaluated by triangulation of experimental, numerical and rational evaluation using partial least square structural equation modeling (PLS-SEM) with Malaysian hotel guests and employees.
Findings
The discoveries with the hypothesis supported validated that the suggested solution can eliminate physical cards, boost protection and encourage a contactless ecosystem. Theoretical, management and societal contributions are discussed here.
Research limitations/implications
This experiment comes with the constraints that it was conducted in only two hotels and does not fully reflect the choices of a wider range of travellers. Secondly, the cost of existing NFC smart locks is still relatively high, and along with the development of technology, the price will decrease when supply exceeds demand.
Practical implications
To promote high-security attributes, NFC technology as the access system by implementing an application containing an emulated smart key for specific authentication access is used. The host-card emulation enables cost-effectiveness profit and initiating a defence system in the pandemic era.
Social implications
To promote high-security attributes, NFC technology is used as the access system by implementing an application containing an emulated smart key for specific authentication access. The host-card emulation enables cost-effectiveness profit and initiating a defence system in the pandemic era.
Originality/value
The novelty of this study comes from the use of commonly available smartphone NFC features that are yet to be applied in the tourism ecosystem. The research provokes the applied concept of mobile smartkeys.
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Lurdes Esteves, Mário Franco and Margarida Rodrigues
The study of mindfulness is still shown to be of interest in different aspects of organisations and/or businesses. Therefore, this study aims to present an integrative…
Abstract
Purpose
The study of mindfulness is still shown to be of interest in different aspects of organisations and/or businesses. Therefore, this study aims to present an integrative, multi-level model of mindfulness based on a holistic approach that can contribute to better governance practices and lead to competitive advantages.
Design/methodology/approach
To fulfil this aim, an extensive integrative review of the literature, from the main articles about this topic, was made.
Findings
This study shows that the concept of mindfulness, a conscious presence or full attention and its relation with organisations or firms’ personal, behavioural and social characteristics, in the current context of great adversity, uncertainty and unpredictability, is of interest at the individual, organisational and social level.
Practical implications
This conceptual study has important implications for both practice and theory. It demonstrates that mindfulness significantly impacts the manager/business person’s ecosystem at the individual, organisational and social levels, particularly in relation to Sustainable Development Goals.
Originality/value
This study introduces a comprehensive theoretical model that explains this relationship and organises information from a multi-level perspective. This approach can contribute to the advancement of theory by clarifying and discussing the role of mindfulness at the individual, organisational and societal levels. It also identifies opportunities and outlines future research directions, aiming to promote more sustainable development.
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Resident perceptions of tourism impacts are a swiftly growing area in tourism research that has the potential to contribute to sustainability of destinations. Understanding and…
Abstract
Resident perceptions of tourism impacts are a swiftly growing area in tourism research that has the potential to contribute to sustainability of destinations. Understanding and analyzing the perceptions of local communities for improving destination attractiveness is key to many destinations, the most popular being mountainous regions. Leh, Ladakh, in the northern part of the Trans-Himalayan region is a renowned Indian tourist place, which sees hordes of tourists in the short summer season. The influx of a large number of visitors in the short season has proved beneficial and also a problem for the destination as tourist numbers overpower the local population numbers leading to pressure on natural resources. Costs of mass tourism are becoming prominent each year and if not scrutinized can damage the likeability of the place. This research attempts to understand resident opinions of impacts of tourism in Leh through primary research. It also aims to find out the link between the demographic profile of residents and perceptions of tourism impacts using a Chi-square test. Results suggest that residents perceive many unfavorable impacts of tourism along with positive impacts. The Chi-square test reveals a significant association between demographic variables and tourism impacts.
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Barbara de Lima Voss, David Bernard Carter and Bruno Meirelles Salotti
We present a critical literature review debating Brazilian research on social and environmental accounting (SEA). The aim of this study is to understand the role of politics in…
Abstract
We present a critical literature review debating Brazilian research on social and environmental accounting (SEA). The aim of this study is to understand the role of politics in the construction of hegemonies in SEA research in Brazil. In particular, we examine the role of hegemony in relation to the co-option of SEA literature and sustainability in the Brazilian context by the logic of development for economic growth in emerging economies. The methodological approach adopts a post-structural perspective that reflects Laclau and Mouffe’s discourse theory. The study employs a hermeneutical, rhetorical approach to understand and classify 352 Brazilian research articles on SEA. We employ Brown and Fraser’s (2006) categorizations of SEA literature to help in our analysis: the business case, the stakeholder–accountability approach, and the critical case. We argue that the business case is prominent in Brazilian studies. Second-stage analysis suggests that the major themes under discussion include measurement, consulting, and descriptive approach. We argue that these themes illustrate the degree of influence of the hegemonic politics relevant to emerging economics, as these themes predominantly concern economic growth and a capitalist context. This paper discusses trends and practices in the Brazilian literature on SEA and argues that the focus means that SEA avoids critical debates of the role of capitalist logics in an emerging economy concerning sustainability. We urge the Brazilian academy to understand the implications of its reifying agenda and engage, counter-hegemonically, in a social and political agenda beyond the hegemonic support of a particular set of capitalist interests.