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- Employee-Related Disclosure: A Bibliometric ReviewPublication . Monteiro, Albertina Paula; Aibar-Guzmán, Beatriz; Garrido-Ruso, María; Aibar-Guzmán, CristinaAcademic research specifically focused on employee-related disclosure practices is needed to enhance understanding on CSR reporting. This paper aims to provide an overview of the state- of-the-art in research on employee-related disclosure, analyzing the characteristics of the scientific production on this topic. A bibliometric analysis is conducted on the papers specifically focused on employee-related disclosure published from 2000 to 2019 in journals indexed on the Web of Science database. The findings show that relatively few studies specifically focused on employee-related disclosure have been published over the last two decades (63 papers). Most articles were published during the last 8 years (93.6%), although the highest interest in the study of employee-related disclosure among scholars concentrates on a short period around 2017. Six journals concentrate 31.75% of the publications on the subject. Most papers are empirical studies, using the content analysis technique to analyze corporate reports. Papers are spread over three research subtopics: (1) extent, quality and drivers of human resource disclosures, (2) occupational health and safety disclosures, human rights disclosures and employee-related disclosures as a legitimization tool, and (3) diversity reporting. In all research subtopics, most of the papers have been published during the last four years, confirming that employee-related disclosure is a topic of current interest to researchers. The studies found that the overall level of employee-related disclosure is low, with an increasing or irregular tendency over time. Furthermore, not all items/categories got the same attention by firms. It can be concluded that this research subject is still far from reaching the level of research on environmental reporting and important issues remain to be resolved, both theoretically and empirically.
- The impact of information systems and non-financial information on company successPublication . Monteiro, Albertina Paula; Vale, Joana; Leite, Eduardo; Lis, Marcin; Kurowska-Pysz, JoannaThis study aims to develop and evaluate a model that seeks to measure the impact of Accounting Information System Quality, Internal Control System Quality and Non-Financial Information Quality on company success (Decision-Making Success and Non-Financial Performance). This model is empirically tested with data obtained from the managers of 381 Portuguese companies. We use structural equation modelling in the analysis of causal relationships between different constructs. The results show that information and control systems quality (accounting and internal control) have a direct impact on Non-Financial Information Quality and an indirect impact on Decision-Making Success. The results also indicate that Quality Non-Financial Information does not contribute directly to Non-Financial Performance but contributes indirectly via DecisionMaking Success. The exploratory variables prove to be crucial for the companies’ Non-Financial Performance, accounting for its 62% variance. Previous research focuses primarily on financial information quality and financial performance. This study is the first to empirically prove that information and control systems contribute favourably to the transparency and value-relevance of non-financial information and, consequently, to business success.
- Accounting Information Systems: Scientific Production and Trends in ResearchPublication . Monteiro, Albertina Paula; Cepêda, CatarinaThis paper aims to provide a state-of-the-art overview in research on Accounting Infor- mation Systems, analyzing scientific production characteristics and identifying this topic research trends. A quantitative bibliometric analysis is conducted on papers specifically focused on Account- ing Information Systems, published in journals indexed on Web of Science database. The research methodology and design were based on an inductive approach of a set of studies with the objective of theoretical development in the field of investigation. We found 144 articles on this subject. The first article was published in 1973. However, most papers were published during the last 10 years al- though the highest interest in Accounting Information Systems study among scholars concentrates on a short period, which is around 2020. We identify three research topics, as the following research trends: (1) the Accounting Information System impact in the organization (e.g., performance, inno- vation, reorganization of activities, information reporting); (2) the Accounting Information System Construction, (3) the importance of implementation of the Accounting Information System in small and medium-sized enterprises and Public-Sector; and (4) the factors that contribute to Accounting Information System efficiency/quality. These themes fit into a theoretical framework, in which agency and contingency theory are highlighted. In addition, by promoting the analysis of strict bibliometric tools, we also identified authors, journals, organizations and countries/regions that contributed most to the development of the investigation in this research topic. The results of this research add insights to the existing literature and serve as a guide for future research in Accounting Information Systems context, as well as help organizations, public, private and governments to establish their strategies in this area.
- Businesses’ Role in the Fulfillment of the 2030 Agenda: A Bibliometric AnalysisPublication . Garrido-Ruso, María; Aibar-Guzmán, Beatriz; Monteiro, Albertina PaulaCompanies worldwide can play a fundamental role in the fulfillment of the 2030 Agenda.This paper aims to determine the scope of the existing literature about the role that organizationsplay in contributing to the advancement of Sustainable Development Goals (SDGs). A bibliometricanalysis is conducted considering the papers specifically focused on SDGs and businesses publishedfrom 2015 to 2021 in journals indexed in the Scopus database. The analysis shows that approximately80% of the studies on this topic have been published in the last three years. Moreover, only onejournal (Sustainability) has published more than the 50% of the publications on the subject. The finalsample is divided into 11 clusters that analyze different perspectives within the same research topic,and, in all these clusters, practically all of the papers have been published in the last two years, whichconfirms that this issue is increasing its presence in the academic world. This work extends theexisting research on the subject, taking into account the publications of the last year, so it is an updateon this “hot topic”. Moreover, it contributes to providing a reference frame of the state of the art ofthis research topic and can orientate researchers in the development of future studies.
- Labour Practice, Decent Work and Human Rights Performance and Reporting: The Impact of Women ManagersPublication . Monteiro, Albertina Paula; García-Sánchez, Isabel-María; Aibar-Guzmán, BeatrizThis paper uses a sample of 1243 international firms for the period 2013–2017 to analyse the effect that a greater presence of women in management teams has on business behaviour in relation to labour and human rights, and the mediating role of improved performance in these rights on corporate transparency. The results show that gender diversity in management teams is positively associated with performance in relation to labour and human rights, and that such a performance acts as a mediating factor by fostering a higher disclosure of information regarding these issues. The findings therefore seem to indicate that the presence of women in management teams acts as a driving force for enhanced social responsibility.
- Linking entrepreneural orientation to export performance: the role of intangible resources and dynamic capabilitiesPublication . Monteiro, Albertina Paula; Soares, Ana Maria; Lima Rua, OrlandoUnderstanding the determinants of international performance, and in particular, export performance is key for the success of international companies. Research in this area focuses mainly on how resources and capabilities allow companies to gain competitive advantage and superior performance in external markets. Building on the Resource-Based View (RBV) and the Dynamic Capabilities Approach (DCA), this study aims at analysing the effect of intangible resources and capabilities on export performance. Specifically, this study focuses on the proposition that entrepreneurial orientation potentiates the attraction of intangible resources, namely relational and informational resources. Moreover, we propose that these resources impact export performance both directly and indirectly through dynamic capabilities.