NSBE - MA Dissertations
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- The Balanced Scorecard at CarrisPublication . Nunes, Ana Isabel; Vieira , RuiTo answer calls to further study accounting practices in public sector organizations, the present study focuses on the implementation, use and role of feedback of Balanced Scorecard within a Portuguese public transport company (Carris). To categorize the case main findings, it is used an extended theoretical framework proposed by Ferreira and Otley (2005). The work project highlights that even though public sector practices are very focused on the measurement and control of the entire organization, the implementation of a performance measurement can be made without resistance if BSC is viewed as a learning tool that commits people to progress. At Carris, the primary finding was the use of BSC as an information system able to translate strategy into action.
- The reorganization of an airline company: split of support processes into a Shared Services Centre through a spin–off strategyPublication . Araújo, JoanaOrganizations throughout the world constantly face operational and strategic challenges to improve customer service at lower cost and increase effectiveness. Large improvement opportunities come from streamlining non-value added activities, increasing the focus on high value added core processes. Shared Services enable organizations to gain economies of scale and skills. The research presented in this study will explore the concept of a Shared Services Centre by investigating the motives and management issues determining its successful implementation. This investigation will be developed through a real case, a reorganization project done by Deloitte, a top consultancy firm, in an airline company, which it helped create a Shared Services Centre throughout a Spin-off strategy. This project aims to provide a practical overview of the key aspects involved in conceiving, designing, implementing and optimizing a Shared Services Centre.
- How do start-up firms finance their projects?Publication . Ferreira, Margarida; Dai , QingleiThis paper investigates the capital structure and types of financing used by start-up firms, utilizing a survey that was conducted on nine Portuguese high technology companies that are less than 5 years old. I find that the importance of each type of financing varies according to the age and size of the firm. The results herein reported are consistent with some theoretical models regarding these issues and empirical findings from other countries. Most relevant are the criticism made by the entrepreneurs themselves about the Portuguese capital market for start-ups and the suggestions presented to improve it.
- HMR Jackpot: Human Resources specificities in the Casino IndustryPublication . DongJing, Zhan; Campos, RitaThis study analyzes the specificities of the Human Resource Management practices in the Casino Industry for the job of dealers. In particular, managers from seven representative Macao and Portuguese Casino Corporations have been interviewed. Results indicate that there are some different human resources practices from this industry to the others. Moreover there are several different aspects into the human resources management among Macao and Portuguese casinos. The main conclusion of this work project is that dealers’ work ethic, attitude and personality are the most important attributes casino companies are looking for. In Macao casinos, the loyalty of their employees is considered as the key factor to the competitive advantage of these companies.
- Ethical leadership: A qualitative approach to perceived ethical leadershipPublication . Amaral, Daniel; Pina e Cunha, MiguelEthical behavior within organizations is highly influenced by the many middle managers an organization has. They have the power to interpret and implement an ethical business model. I conducted 10 interviews to random people from different organizations and with different experiences to better understand what is perceived as being (un)ethical leadership. This qualitative approach allowed the identification of variables that characterize the ethical leader, the unethical leader and also the ethically-neutral leader. People orientation, ethical and financial assessment, coherence and an ethical use of power are crucial variables that build the ethical leader. The ethically-neutral leaders seem to neglect these variables in their daily management and unethical leaders use power and people orientation to their own success showing incoherence to the company’s values. 2
- Work project: the impact of variable compensation on Organizational PerformancePublication . Tehrani, Leila; Cunha, RitaThis project focuses on the impact of variable compensation on organizational performance, and the theme is being explored in the context of the corporate governance course. Corporate Governance introduces concerns about compensation mainly through the agency problem. Kim and Nofsinger (2006) suggest there are basically two solutions to the agency problem: incentives and monitoring. This paper is focused on incentives. After a brief literature review, the hypotheses relating variable pay to several aspects of organizational performance are posed. These hypotheses are then tested, using the 1999/2000 survey on Strategic HRM, and the statistical program SPSS. The conclusions are as follows: as companies increase their commitment to performance related pay systems (PRPS), they achieve better performance in the capital market, relative to competitors; a company’s engagement in PRPS impacts on the number of people involved in the appraisal process; market growth is positively related to a company’s level of engagement in PRPS. There is no statistical evidence that companies engaging in PRPS have an advantage in attracting and retaining managers.
- Financial markets and corporate governance in PortugalPublication . Costa, Manuel; Marques, AnaThis paper assesses the relation between corporate governance practices and firms’ performance. Annual reports are collected for a sample of 76 firms that operate in Portugal for the years 2003 to 2006. Two hypotheses are tested. The first is that the adoption of IFRS and better Corporate Governance Practices are associated with better stock returns. The second one is that the application of IFRS is positively associated with good corporate practices. Results from the models tested present statistical evidence that IASB standards aren’t, per se, associated with enhanced good corporate governance practices. Furthermore, results from an event study reveal that the adoption of the IFRS and better corporate governance practices is positively associated with better returns.
- Insight of the accounting regulation and financial reporting system in AngolaPublication . Cabrito, Sara; Ferreira, LeonorAngola reached political stability in 2002 and it is nowadays one of the major economies in the African continent. Everyday, media, magazines and television draw attention to the rapid economic growth in Angola and all opportunities that this territory can bring. Emergent Angolan market has a great potential caused by “the black gold” and its diamonds. However “Angola lives the paradox of all have and need of everything”. Financial reporting is an important source of information to attract new financing and foreign investment in Angola. Hence this system is currently an issue of debate by Angolan authorities. However, ignorance of the accounting regulation and legal frameworks in Angola and the lack of information about accounting, banking, and insurance regulations are weaknesses for companies that want to invest in Angola. Thus, this topic is relevant and useful, as a research topic. This work project aims at identifying the regulatory bodies and the accounting rules in force, and understand the factors which influence the accounting regulation and financial reporting system in Angola. The research is exploratory, adopts the case study methodology, and is based both in primary and secondary data. Using Nobes' framework of classification of countries´ as theoretical background, the work project explores the characteristics of the accounting regulation and financial reporting systemin Angola and adds this country to Nobes' group of “European accounting system”.
- The second cycle masters program and the main management and economy institutions in the area of Lisbon: FEUNL particular casePublication . Trigo, Maria Margarida; Silveira, CatherineThe current project presents a market research on the FEUNL-Nova, FCEE-Católica, ISCTE and ISEG undergraduate finalists’ opinion concerning the aspects most valued in a Masters Program and Institution in the Management and Economy (M&E) area, as well as their perceptions on the main M&E Schools in the Lisbon area. This study’s main purpose is to provide FEUNL with a clear vision of its current relative position in the marketplace with reference to third-year finalists, as well as to increase FEUNL understanding of its potential master’s students. The approach taken was based on exploratory (17 in-depth interviews) and descriptive (130 questionnaires) research conducted to third-year students of the four Schools.
- To evaluate the current satisfaction of FEUNL Portuguese masters’ studentsPublication . Gonçalves, Rita; Silveira, CatherineThis document presents a market research on the current satisfaction with the masters’ programs of Fac. Economia Universidade Nova Lisboa (FEUNL) Portuguese masters’ students. The project’s goal is to identify the gap between students’ initial expectations and what they feel has been accomplished in the masters’ program they attended. This research started with an exploratory research (16 in-depth interviews) followed by a quantitative analysis based on questionnaires administrated to a sample of 93 students out of the universe of 182 students who started the masters’ program in the academic year of 2007/2008. Please note that the field work was conducted in July 2008 for the exploratory research and between 1 and 2 of September for the quantitative research. This research is therefore related to the last year masters program.