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Article
Publication date: 4 January 2022

Cicero Eduardo Walter, Manuel Au-Yong-Oliveira, Cláudia Miranda Veloso and Daniel Ferreira Polónia

There is a scarcity of empirical evidence in the literature on the chain of causality involving tax incentives for Research and Development (R&D) activities and their subsequent…

Abstract

Purpose

There is a scarcity of empirical evidence in the literature on the chain of causality involving tax incentives for Research and Development (R&D) activities and their subsequent transformation into innovation. This study aims to assess the influence of R&D tax incentives on the organizational attributes of Portuguese firms to identify how they are converted into innovation.

Design/methodology/approach

A structural research model consisting of 339 companies that benefited from the Fiscal Incentive System supporting R&D in Enterprises, during the period from 2013 to 2016, was developed. This was done to assess the role of R&D tax incentives on the organizational attributes that form the innovation capacity. The model was validated using the multivariate statistical technique of structural equation modeling with partial least squares estimation (partial least squares structural equation modeling – PLS-SEM).

Findings

The results found suggest that although it is not possible to unequivocally identify the mechanisms used to convert tax incentives into innovation, it is possible to conclude that they play an important spillover effect for the construction and strengthening of organizational attributes. These form the basis of innovation capacity, to the extent that they positively influence the firms’ total assets, equity, liabilities, number of employees and sales. Hence, contributions are brought to both the literature on tax incentives and the general literature on innovation.

Originality/value

For policymakers, the evidence points to the fact that in addition to the incentives provided, novel mechanisms need to be established to help firms develop their absorptive capacity. The objective is to effectively convert the incentives received into innovation through the organizational attributes analyzed. From the firms’ point of view, the results found suggest that tax incentives act as a catalyst for making R&D investments. Additionally, there is an influence on employability, which effectively enhances the chances of innovation in the long run. Tax incentives received by Portuguese firms also have the effect of promoting economic dynamism – by enhancing the following: investments in infrastructure, the hiring of employees and the increasing of sales, generating positive externalities for both firms and society.

Details

Journal of Advances in Management Research, vol. 19 no. 3
Type: Research Article
ISSN: 0972-7981

Keywords

Article
Publication date: 22 September 2022

Cicero Eduardo Walter and Manuel Au-Yong-Oliveira

The present investigation aimed to evaluate the influence of envy on the predisposition to innovative behavior, starting from a conceptual model that considers not only the direct…

Abstract

Purpose

The present investigation aimed to evaluate the influence of envy on the predisposition to innovative behavior, starting from a conceptual model that considers not only the direct influence of envy but its indirect influence through ostracism and alignment with the negative behaviors of superiors.

Design/methodology/approach

Using a survey applied to 168 individuals, a conceptual model was developed based on the relationship ignored in the literature between envy and innovative behavior. The model was validated using the multivariate statistical technique of structural equation modeling with partial least squares estimation (Partial least squares structural equation modeling [PLS-SEM]).

Findings

The results of the study suggest that envy not only has a direct positive influence on alignment with negative boss behaviors and ostracism, but also an indirect influence on ostracism mediated by alignment with negative boss behaviors. Another important result of the present investigation refers to the negative effect of envy on the predisposition to innovative behavior. The results suggest that the greater the envy, the lower the innovative behavior.

Practical implications

This research provides evidence that envy can act as a barrier to innovation by triggering counterproductive behaviors such as ostracism and a decrease in predisposition to innovative behaviors, either due to innovative individuals prematurely exiting the organization or due to them lessening/dampening their innovativeness to avoid the negative consequences. Given this scenario, it becomes necessary to increase managerial awareness on the subject to manage negative emotions to promote the conditions for organizational innovation.

Originality/value

The present research contributes in both practical and theoretical ways to understanding the effects of envy on the predisposition to innovative behavior. Adding to this, this research represents a conceptual advance by linking envy to innovative behavior, providing a promising avenue for extending the psychological relevance of the envy construct to organizational and management studies, which are generally positive, normative and outcome-oriented.

Details

Journal of Organizational Change Management, vol. 35 no. 6
Type: Research Article
ISSN: 0953-4814

Keywords

Article
Publication date: 11 August 2023

Ana Moreira, Adriana Nishimura, Maria José Sousa and Manuel Au-Yong-Oliveira

This study aims at validating a scale for the perception of competences and attitudes of the Portuguese public administration employees. The sample of this study consists of 1,119…

Abstract

Purpose

This study aims at validating a scale for the perception of competences and attitudes of the Portuguese public administration employees. The sample of this study consists of 1,119 participants working in public administration and other labour sectors in Portugal. The psychometric qualities of this instrument were studied to assess its use in future studies.

Design/methodology/approach

An initial exploratory factor analysis showed that the scale is composed of one factor, with a Kaiser–Meyer–Oklin value of 0.83. The subsequent confirmatory factor analysis performed in AMOS 27 confirmed the existence of a single factor.

Findings

The analysis of the psychometric qualities of the scale allows concluding that it can be applied in the context of the Portuguese public administration.

Originality/value

Given the universality of the competences and attitudes adopted, it can be extended to other work and cultural contexts.

Details

Industrial and Commercial Training, vol. 55 no. 4
Type: Research Article
ISSN: 0019-7858

Keywords

Article
Publication date: 1 June 2021

Cláudia Miranda Veloso, Bruno Sousa, Manuel Au-Yong-Oliveira and Cicero Eduardo Walter

This study applies an Employee Satisfaction Index (ESI) model to quantify the level of job satisfaction and explores the factors that influence employee satisfaction, performance…

1648

Abstract

Purpose

This study applies an Employee Satisfaction Index (ESI) model to quantify the level of job satisfaction and explores the factors that influence employee satisfaction, performance and loyalty to an information technology recruitment and outsourcing organization in Portugal.

Design/methodology/approach

As an instrument of data collection, questionnaire was applied to the company's employees, which was divided into two parts: the first part consisted of a previous questionnaire, with questions related to sociodemographic characterization; the second part consisted of the ESI. The company operates only in the information technology (IT) market, and there are currently 300 consultants with different skills.

Findings

The results confirm that the company's employees are globally satisfied, and this satisfaction contributes positively and significantly to the reinforcement of contextual performance and to their loyalty to this organization.

Originality/value

Job satisfaction takes on a growing interest in understanding quality of life, strategic management and organizational performance. Job satisfaction contributes to the professional finding, that is, in employees’ activity and in adopting positive attitudes toward customer satisfaction, thus promoting organizational performance.

Details

Journal of Organizational Change Management, vol. 34 no. 5
Type: Research Article
ISSN: 0953-4814

Keywords

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