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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 examine the technical, social and moral aspects of accounting through the implementation of a novel balanced scorecard (BSC) that addresses the United Nations Sustainable Development Goal (UN SDG) 6 – Clean Water and Sanitation – within the Portuguese water utilities sector.

A novel research design is adopted, using actor network theory (ANT) as a broad approach to frame the study. ANT emphasizes the importance of ever-evolving networks of relationships and how concepts such as the BSC are just as important in structuring social practice. A set of expert interviews was conducted with stakeholders in the water utilities sector in Portugal, which led to the iterative development of a context-relevant BSC proposal and associated indicators.

A novel BSC architecture to achieve UN SDG 6 is proposed through a unique engagement between professionals and academics. The BSC, and the specific definition of indicators for an entire sector (water), contribute to bridging business processes with the common good to improve life and planetary conditions. Ultimately, the study discusses how the technical aspects of accounting can be enhanced to achieve social and moral imperatives. The paper also reflects on the limitations of broadening existing technical practices.

There is a burgeoning literature on how organizations are engaging with the UN SDG agenda. However, there is a dearth of studies on how management control systems are currently addressing, or can potentially contribute to measuring and managing specific UN SDGs such as Clean Water and Sanitation. This study makes a unique contribution to the literature by developing a novel BSC solution to SDG 6 measurement and management using a novel practitioner-led approach. Ultimately, our study highlights how accounting can be broadened to enhance technical practices while also serving a moral and social purpose.

Purpose – Accountability and performance measurement have become an important and urgent subject for nonprofit organizations (NPOs) as they encounter increasing competition from others agencies, all competing for governmental funding. This case study investigates how multiple stakeholder interests are incorporated into information systems to provide stakeholders with useful information, which contribute and make easier the assessment of the organization performance.

Methodology/approach – The paper draws on a combination of in-depth interviews with NPO managers, extensive documentary analysis, and participant observation in order to understand and explain how managers use accounting information. The study was conducted as a qualitative single case study of a large Portuguese NPO. Managers were inquired about their information uses and needs to evaluate the NPO performance and make decisions. The result of these interviews was complemented with the analysis of several documents of the NPO.

Findings – The subject of performance measurement for nonprofit organizations is extensive but generally inconclusive, because NPO lack the simple elegance of a financial measure, such as profitability, used by for-profit organizations to assess their performance. In such a context, this research provides empirical insights, and allows us to propose a framework that complements financial indicators with nonfinancial indicators.

Research limitations/implications – Because of the chosen research approach, our results may not be generalized and therefore researchers are encouraged to test the proposed framework.

The role of information technology (IT) in the business arena has continuously shifted over the last decades, and it has become an important part of how companies manage and control their resources. User satisfaction in IT usage is critical because this construct is often viewed as a surrogate for IT success. Decisions regarding the building of the technical IT architecture should be closely linked to the organizational design of the company itself. So, IT plays a crucial role in organization, especially regarding the accounting function.

The purpose of this paper is to contribute to the body of knowledge in the extent to which IT affects the ability to solve accounting tasks. We will measure the impact of IT on user satisfaction, on accounting information use and, finally, on accountants' tasks.

The relationship between IT and management accounting practices was investigated. On one hand, data from Portuguese manufacturing firms were collected using a survey and analyzed using statistical software. On the other hand, based on findings from 17 in-depth interviews, 6 case studies were built and analyzed.

The findings suggest that user satisfaction in IT usage and the use of accounting techniques and accounting information increases with new IT investments. We also find a tendency for change in the decentralization of management accounting tasks.

These study findings have significant implication for practice and research. Today accounting and IT are inseparable and accountant's uses of sophisticated management accounting techniques are clearly dependent of IT existence.

The purpose of this research is to assess public perception of food‐related hazards by Portuguese consumers at major metropolitan areas. A contrast was searched between controllable and non‐controllable hazards.

The Perceived Food Risk Index developed by Fife‐Schaw and Rowe, was administered to a sample of 666 subjects through a door to door interview using a random route walk procedure and following a quota sampling controlled for sex, age and location. Risk perception was evaluated over ten risk characteristics, for each of the hazards.

Through principal component analysis, two main components were identified: “Knowledge” and “Dread”. A perceptual map of the hazards was built over these two dimensions. A high level of worry and concern associated with fatty foods was found, clearly contradicting the expected attenuation of risk perception associated to greater perceived personal control. Contrarily to previous findings for other populations, GMOs yielded lower levels of both “Knowledge” and “Dread”. Based on risk perceptions, consumers were grouped in four segments: optimists, unconfident, fearless, and fearful.

This work adds to knowledge on the Portuguese consumer and its risk perceptions, a fairly unreported topic, thus helping to the success of food safety communication by different stakeholders.

The purpose of this paper is to analyze how sustainability was operationalized in the Spanish universities through plans and actions that contribute actively to the achievement of the sustainable development goals (SDGs).

A systematic search and content analysis served to examine information available on websites belonging to the 76 universities listed in the Conference of Rectors of the Spanish Universities (CRUE).

The participation of Spanish universities on initiatives focused on sustainability is very limited, highlighting the negligible role of private institutions in which topics like sustainability and the 2030 Agenda/SDGs were scarcely addressed.

The study outlines the actual extent of the inclusion of sustainability in particular co-curricular actions toward the SDGs in the CRUE. The findings enable to define a long-term sustainability road map for the Spanish university system.

The study aims to understand the meaning of event-based and place-based community practices, as well as the resulting social impacts.

An ethnomethodological approach was followed (participant observation and interviews were supplemented by secondary data), with the analysis being exploratory and interpretative.

The festival and the place reinforce the community’s social practices, which have impacts beyond the festival, benefiting individuals, the community and the place, becoming a means for valorisation and diffusion of the rural way of life, and placemaking.

In this study the authors focus on social practices in the context of an event and of a place (the village where the event occurs). The authors connect to theories of practice, which they apply in the analysis. The value of the study lies on the underlying mechanisms (how communities exercise social practices in the context of festivals, and what social impacts may lead to) rather than its context-dependent specific results.

National and regional authorities can play a role in providing local communities with adequate tools to overcome the challenges they encounter. This can be done by issuing appropriate (events) plans and policies while giving room for the locals to voice their opinions.

Community-based festivals are key social practices that can strategically impact placemaking, strengthening community bonding, forging connections with outsiders and promoting well-being practices that discourage rural depopulation.

There is a scarcity of research that deepens the understanding of the role of festivals in placemaking and their social impacts, particularly in the rural context. This study contributes to closing this gap by focussing on the social practices of a community-based festival in a village in the interior of Portugal.