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- A Qualidade e Extensão da Divulgação da Sustentabilidade Ambiental: o caso da Indústria da AviaçãoPublication . Pereira, D.; Bandeira, Ana M.; Vale, José; Bertuzi da Silva, RuiThis study aimed to determine the extent and quality of environmental sustainability disclosure in the aviation industry through indexes influenced by the following variables: "Disclosure is made through sustainability reports and similar", "Airlines are based in an industrialized country", "Airlines are part of Strategic Alliances", "Airlines are registered in the United Nations Global Compact " and "Airlines are listed on the stock exchange". For this purpose, a mixed methodology is used, as it combines data collection through content analysis and quantitative treatment of the data, based on a sample of 72 Airlines, extracted from the "World's Top 100 Airlines 2019" ranking. The results show that the overall performance of disclosure quality and the overall performance of disclosure extent is poor due to the low level of voluntary disclosure of environmental sustainability.
- Dissemination of Social Accounting Information: A Bibliometric ReviewPublication . Rodrigues, Margarida; Alves, Maria do Céu; Oliveira, Cidália; Vale, Vera; Vale, José; Silva, RuiThe discussion in recent decades about sustainable development issues has given rise to a new accounting dimension: social accounting. Currently, this issue remains an emerging theme. Although there are some studies and literature reviews, none include disclosure of social accounting information or the analysis of research paradigms. This article reviews the research on social accounting disclosure and tries to answer the following research questions: What research streams have been followed? Which theories and research paradigms have been used? The search for articles to be included in the literature review was performed through the Web of Science. The 126 articles obtained were later analyzed using Bibliometrix software. Results expose the growing interest in this theme and identify three distinct research lines (three clusters): Cluster 1—Social accounting disclosures, Cluster 2—Legitimacy vs. disclosure of social accounting, and Cluster 3—Motivations for disclosure of social accounting. The main contribute of this article resides, on the one hand, in the fact that no literature review articles have been found that include the theme of the disclosure of information on social accounting and, on the other hand, the treatment of data has been done with innovative software, an R package for bibliometric and co-citation analysis called Bibliometrix. As well as mapping the literature, another theoretical contribution of this study was identifying the main research approaches used in the studies. Within the paradigmatic plurality of social accounting research, the results suggest that social accounting research can also be critically addressed when addressing the sustainability challenges posed by climate change or carbon emissions, among many other aspects. This study is, to our knowledge, the first bibliometric review done about social accounting information disclosure
- A convergência entre a divulgação da Responsabilidade Social e o Setor Não Lucrativo: Estudo de caso da Santa Casa da Misericórdia do PortoPublication . Bandeira, Ana M.; Araújo, Maria de Luredes; Meira, Deolinda; Bertuzi da Silva, Rui; Vale, José; Azevedo, GraçaEste estudo exploratório tem como principal objetivo analisar a relevância da divulgação da responsabilidade social para o setor da economia social em Portugal, em particular, para as Misericórdias. Verificou-se que, das 387 Misericórdias portuguesas, apenas a Santa Casa da Misericórdia do Porto (SCMP) divulga o relatório de sustentabilidade, incidindo assim, o nosso estudo sobre esta instituição. De seguida, procedeu-se à análise da divulgação da responsabilidade social, com base em indicadores de desempenho da sustentabilidade, no período de 2018 e 2019. Os principais resultados demonstram que a SCMP tem um forte compromisso com o desenvolvimento sustentável e integra na sua estratégia a responsabilidade social. Porém as misericórdias portuguesas ainda têm um longo caminho a percorrer ao nível da transparência da responsabilidade social e da sustentabilidade.
- Intellectual Capital and Performance in Higher Education OrganizationsPublication . Barbosa, Soraia; Vale, José; Teixeira Vale, Vera; Castelo Branco, ManuelThis paper intends to explore the relative importance of different Intellectual Capital (IC) dimensions regarding their contribution to the perceived performance of an Higher Education Organization (HEO). It also seeks to discuss the role of IC and performance measurement in these organizations. This is done through a case study conducted in a Portuguese HEO. The particularities of this type of organization turns it into a very interesting empirical ground for IC research. Evidence suggests that although human, structural and relational capital should contribute as a “whole” to the performance of an HEO, human resources have an added importance as source of knowledge. Results also suggest an ‘overlap’ between IC and performance indicators. Despite the validity of the interpretations provided in the context of the case study, generalization to other situations should only be conducted in a theoretically framed manner. This paper contributes to the development of IC research in a specific type of organization: an HEO. This empirical context is still underexplored, namely regarding the relationship between IC and performance. This study provides important managerial implications for HEOs and their members, who are concerned with its performance and competitiveness.
- A Two-Stage DEA Model to Evaluate the Performance of Iberian BanksPublication . Moutinho, Victor; Vale, José; Bertuzi da Silva, Rui; Bandeira, Ana M.; Palhares, JoséThis paper’s goal is twofold: it aims to assess the performance of 58 Iberian banks and explore the relationship between such performance and the banks’ Intellectual Capital (IC) efficiency during a post-crisis period. As long as the authors are aware, there is a gap in the literature in exploring the relationship between banks’ global performance and IC efficiency. First, the Data Envelopment Analysis model was adopted to measure the efficiency of Iberian banks and rank them according to their performance. Data were collected digitally, specifically by using the Bankscope database provided by Bureau van Dijk. Results show that by improving their resources management practices, banks can significantly increase their efficiency. Then, fractional regressions were used to infer the relationship between IC’s efficiency and the scores obtained in the first stage. Results suggest that Iberian banks’ global performance is mainly determined by their human capital efficiency. Finally, this study stresses the importance of IC measurement to support more efficient decision-making by bank managers.
- The Port as a “Non Consensual” Organisation: An IC Management PerspectivePublication . Vale, José; Branco, Manuel; Ribeiro, JoãoThis paper addresses a gap in the literature concerning the management of Intellectual Capital (IC) in a port, which is a network of independent organizations that act together in the provision of a set of services. As far as the authors are aware, this type of empirical context has been unexplored when regarding knowledge management or IC creation/destruction. Indeed, most research in IC still focus on individual firms, despite the more recent interest placed on the analysis of macro-level units such as regions or nations. In this study, we conceptualise the port as meta-organisation, which has the generic goal of economic development, both for itself and for the region where it is located. It provides us with a unique environment due to its complexity as an “organisation” composed by several organisations, connected by interdependency relationships and, typically, with no formal hierarchy. Accordingly, actors’ interests are not always aligned and in some situations their individual interests can be misaligned with the collective goals of the port. Moreover, besides having their own interests, port actors also have different sources of influence and different levels of power, which can impact on the port’s Collective Intellectual Capital (CIC). Consequently, the management of the port’s CIC can be crucial in order for its goals to be met. With this paper we intend to discuss how the network coordinator (the port authority) manages those complex relations of interest and power in order to develop collaboration and mitigate conflict, thus creating collective intellectual assets or avoiding intellectual liabilities that may emerge for the whole port. The fact that we are studying complex and dynamic processes, about which there is a lack of understanding, in a complex and atypical organisation, leads us to consider the case study as an appropriate method of research. Evidence presented in this study results from preliminary interviews and also from document analysis. Findings suggest that alignment of interests and actions, at both dyadic and networking levels, is critical to develop a context of collaboration/cooperation within the port community and, accordingly, the port coordinator should make use of different types of power in order to ensure that port’s goals are achieved.
- Intellectual capital disclosure: a study applied to the Shanghai rankingPublication . Silva, Cristina; Vale, José; Branco, ManuelIn the so-called knowledge economy, organizations’ value is mostly a consequence of the development of their Intellectual Capital (IC) and Higher Education Organizations (HEO) are not an exception. Such organizations are considered crucial agents in this type of society due to their main role in the creation and dissemination of knowledge. HEOs have been pressed, by their different stakeholders, to disclose more flexible, transparent, competitive and comparable information. The focus of most IC literature is on its measurement and management. This paper addresses a rather different topic, the voluntary disclosure of HEOs’ IC through a specific channel of communication: their web pages. This goal of this paper is twofold. First, it aims at assessing the extent of IC disclosure. Second, it also seeks to assess the quality of such disclosure. Data wer collected from the web pages of the top 40 HEOs belonging to the Academic Ranking of World Universities, the Shangai Ranking, and a Content Analysis technique was adopted to codify such data. Results suggest that Structural Capital is the dimension of IC regarding which HEOs disclosure levels are higher and qualitatively better, followed by Relational Capital and finally Human Capital. This paper contributes to a better unerstanding of how HEOs’ IC is disclosed through web pages, terms of both extent and quality of such disclosure. Furthermore, it contributes to raise awareness among both researchers and practitioners regarding research on IC disclosure through web sites. This study is not without limitations. Specifically, it should be noticed that Content Analysis involves judgement, something which can be subjective. The size of the sample is also a limitation. Therefore, future research should use larger samples.
- Intellectual Capital Change Management in the Construction Industry—The Case of an Inter-Organisational CollaborationPublication . Vale, José; Barbosa, Nádia; Bertuzi da Silva, Rui; Bandeira, Ana M.; Vale, Vera TeixeiraNowadays, due to the complexity of the relationships with external entities, along with the importance that traditional media and the innovative social media have in creating competitive advantages, it is necessary for companies to collaborate in order to create Intellectual Capital (IC). Although collaboration is crucial to create IC, there is a paucity in literature regarding the effects that a specific type of collaboration may have on the IC of an organisation, specifically a franchising with a mediatic actor. Moreover, literature addressing IC creation and destruction over time is scarce, especially when applied to the construction industry. This paper’s goal is twofold: understanding the longitudinal changes of a construction SME’s Intellectual Capital, regarding its creation and destruction; analysing the impact that a specific inter-organisational collaboration franchising—with a mediatic actor may have on such IC. A single in-depth case study was conducted, allowing to conclude that the actions of an organisation can develop both Intellectual Assets and Intellectual Liabilities. It was also concluded that inter-organisational collaboration, through a franchise with an actor with experience in communication, can generate, in the long term, positive and innovative effects regarding the different IC components, namely the Relational one. More specifically, the paper allowed to ascertain that an organisation’s IC changes over time in a dynamic fashion, i.e., Intellectual Liabilities which emerged before an innovative collaboration can be transformed into Intellectual Assets and create competitive advantages. This paper contributes to stress the importance of managing IC, not only when it is created, but namely in when it can be destroyed, in a context of inter-organisational collaborations applied to a construction SME
- Intellectual Capital in a Seaport ContextPublication . Vale, José; Branco, Manuel; Ribeiro, JoãoThis poster, which is the result of an ongoing PhD thesis project, illustrates how and why the Intellectual Capital (IC) concept can be applied to a seaport. As far as the authors are aware, most of the research in IC has been focused on individual firms. Although some recent papers examine macro-level organizations, such as regions, none exist on seaports. Also, there is a lack of research related to the ways IC is created and maintained as a dynamic process. In addition, there is a paucity of management sciences’ research on to maritime transportation and seaports. Several research questions are thus pertinent, whose answers can have important strategic and managerial implications for the seaport and its stakeholders.