The role and importance of entrepreneurship as a booster of economic development has been recognized over time, in line, among others, with Schumpeter
Os objetivos do presente paper são, por um lado, apresentar uma resenha histórica do processo de harmonização contabilística formal em Portugal, incidindo essencialmente sobre o período que vai de meados da década de setenta do século XX até à atualidade, e por outro lado, apresentar uma análise da situação atual, relativamente aos diferentes níveis de normalização contabilística existentes.A metodologia consistiu numa revisão da literatura e em análise documental. Assim, foi efetuada a análise de textos de diversos autores, que aportaram contributos relevantes ao tema, assim como de outros documentos diretamente relacionados com a temática em análise.São, finalmente, identificados os diversos níveis de normalização contabilística em vigor na atualidade, fazendo-se ainda referência à situação provável num futuro próximo, contribuindo para a compreensão do processo de adaptação das normas internacionais de contabilidade à realidade Portuguesa, num contexto de realização, por parte das instituições, de adaptações necessárias a um nível nacional, das normas internacionais e regionais à realidade interna de um país.
This chapter aims to present the results of a broad analysis about the process of accounting standardization in Portugal in order to frame the current situation and the different levels of standardization that characterize it. The methodology followed involves a broad revision of the literature and content analysis on various papers and texts as well on documents directly related with the study topic. It concludes with the identification and characterization of the current levels of accounting standardization and makes reference to the likely scenario of this regulatory framework in the short term. The objective is to understand how the evolution of accounting standards in Portugal has evolved, what the current situation is and its likely evolution in the near future. The chapter is also aimed at contributing to the understanding of the process of adaptation of international accounting standards to the Portuguese reality.
RESUMONo presente trabalho efetuou--se uma análise da evolução histórica do Balanced Scorecard (BSC) comparando a evolução desta ferramenta de gestão com a evolução de outras ferramentas suas contemporâneas. Nesta análise foi demonstrado que a evolução sofrida pelo BSC estará muito relacionada com o facto de o conceito sempre ter tido, ao longo do tempo e desde a sua aparição, uma ampla aplicação prática. Visou também analisar--se o efeito que a utilização deste instrumento introduziu nas práticas de gestão das organizações. O trabalho foi desenvolvido através de análise bibliográfica dos principais textos publicados pelos autores do Balanced Scorecard e por outros que aportaram contribuições importantes para o tema em análise, assim como da constatação relativa ao facto de os autores do conceito sempre terem desenvolvido a aplicação empírica da sua metodologia, contribuindo para a sua disseminação e esta para a sua evolução. Assim considera--se poder concluir que a utilização prática do conceito influenciou a evolução do Balanced Scorecard e, vice--versa, a evolução do mesmo também fez alterar o seu campo de aplicação, a avaliar pelas evoluções mais recentes. PALAVRAS--CHAVE:Balanced Scorecard, evolução, aplicação prática, IAM--Intangible Assets Monitor, Skandia Navigator. THE EVOLUTION OF THE BALANCED SCORECARD --A COMPARISON WITH OTHER SYSTEMS ABSTRACTThis paper makes an analysis of the historical evolution of the Balanced Scorecard (BSC), comparing the evolution of this management tool with the evolution of his other contemporary tools. This analysis shows that the evolution experienced by the BSC will be closely related to the fact that the concept has always had, over time, and since its appearance, a wide practical application. We also aimed to analyze the effect that the use of this management tool introduced in the organizations management practices. The work was developed through an extensive analysis of the main texts published by the authors of the Balanced Scorecard and others who made important contributions to the subject in question as well as the finding on the fact that the concept always had developed with the contributions from empirical application, contributing to its spread and to this evolution. So we can conclude that the practical use of the concept has influenced the evolution of the Balanced Scorecard, this because it is clear that over time the use given to the BSC has evolved, and vice versa, the evolution of the tool did also changed its own scope, judging by recent developments.
This article designs an empirical methodology to measure the perceived value of the performers, specifically using the significant example of flamenco performer. The methodology is based on an Ordered Logit Model whose dependent variable is the valuation of the flamenco performer by spectators, which complements the research carried out by Heredia-Carroza (2019). The results show that virtuosity, feelings, Roma origin of the performer are significant and they have a positive effect in the valuation of it. Also, spectator’s features as time consuming and number of albums acquired have a positive effect in the performer valuation. Finally, the results have a greater importance as they provide recording companies, an instrument that reduces uncertainty about the characteristics of the performer and it can also be used as a decision-making instrument for future signings of performers in record companies based on the spectators’ perceptions. This methodology could be replicated for the study of other musical genres.
In the psychological literature, intentions appear to be a good predictor of future planned behavior (Ajzen, 1991). This factor is directly associated with people's ability to create a business and self-employment as a strategy of progress and independence. The present study is an attempt to analyze whether there are differences between university students in Spain and Portugal regarding entrepreneurial intention and potential using the PROE instrument (Pessimism, Realism, Optimism and Entrepreneurship). The sample comprises 110 university students with a mean age of 21 years, 68.8% of whom were Sánchez-García, J. C., Hernández Sánchez, B., Flórez, J., Saraiva, H.I.B. and Gabriel, V.M.S. (2017) Entrepreneurial Potential, Realism and Optimism as Predictor Variables of Entrepreneurial Intention: Differences Between Spain And Portugal, Vol.9(1): 67-82 68 women and 29.5% were men. All factors evaluated have good internal consistency, and it was concluded that there are significant differences between Spanish and Portuguese students in their entrepreneurial potential, realism and optimism, with the establishment of social networks and economic motivation being the differential factors in the two populations.
Subjective well-being and happiness have taken on increasing interest and relevance. Recently some governments and entities have been presenting, developing, and supporting happiness indexes. Regarding entrepreneurial activity, the presentation of global indexes has been developed for some more years until now. However, despite the existence of these two kinds of analysis, few studies have, so far, focused on comparing the evolution of the two sets of indicators, as well as on the hypothetical relationship between them, which prefigures a gap in the literature. In the present work, an exploratory analysis is performed on this theme, trying to establish the basis for identifying the existence of relationship between both types of indicators, using the comparison between two of the main open access databases, namely data from the World Happiness Report (WHR) and from the Global Entrepreneurship Index (GEI).
scite is a Brooklyn-based organization that helps researchers better discover and understand research articles through Smart Citations–citations that display the context of the citation and describe whether the article provides supporting or contrasting evidence. scite is used by students and researchers from around the world and is funded in part by the National Science Foundation and the National Institute on Drug Abuse of the National Institutes of Health.
hi@scite.ai
10624 S. Eastern Ave., Ste. A-614
Henderson, NV 89052, USA
Copyright © 2024 scite LLC. All rights reserved.
Made with 💙 for researchers
Part of the Research Solutions Family.