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Authors = Maria-Ceu Gaspar Alves ORCID = 0000-0003-1608-1872

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21 pages, 426 KiB  
Article
The Usefulness of Accounting Information and Management Accounting Practices under Environmental Uncertainty
by Rui Pires, Maria-Ceu Gaspar Alves and Catarina Fernandes
J. Risk Financial Manag. 2023, 16(2), 102; https://doi.org/10.3390/jrfm16020102 - 8 Feb 2023
Cited by 7 | Viewed by 6464
Abstract
The purpose of this paper is twofold. Firstly, we aim to investigate the relationships among environmental uncertainty, broad-scope and timely management accounting information usefulness, and (traditional and contemporary) management accounting practices (MAPs) usage. Secondly, we intend to explore how these relationships influence decision-makers’ [...] Read more.
The purpose of this paper is twofold. Firstly, we aim to investigate the relationships among environmental uncertainty, broad-scope and timely management accounting information usefulness, and (traditional and contemporary) management accounting practices (MAPs) usage. Secondly, we intend to explore how these relationships influence decision-makers’ satisfaction with management accounting information. Survey data were obtained through an online questionnaire from 114 large manufacturing companies operating in Portugal. The findings indicate a positive relationship between environmental uncertainty and timely management accounting information usefulness and between (broad-scope and timely) management accounting information usefulness and (traditional and contemporary) MAPs usage. The findings also show that decision-makers’ satisfaction with management accounting information improves when there is a good fit between environmental uncertainty, broad-scope and timely management accounting information usefulness, and MAPs usage. In this way, organisations need to adjust the implementation and usage of MAPs to contextual factors, using both contemporary and traditional MAPs, to achieve greater decision-makers’ satisfaction with management accounting information. Thus, the results achieved in this study are useful for both theory and practice and have several implications for professionals engaged in MAPs implementation and decision-making activities. Full article
(This article belongs to the Special Issue Financial and Sustainability Reporting in a Digital Era)
15 pages, 1490 KiB  
Article
Digital Entrepreneurship and Sustainability: The State of the Art and Research Agenda
by Catarina Fernandes, Rui Pires and Maria-Ceu Gaspar Alves
Economies 2023, 11(1), 3; https://doi.org/10.3390/economies11010003 - 20 Dec 2022
Cited by 25 | Viewed by 10451
Abstract
Digital technologies have changed and disrupted the dynamics of the economy and society as a whole, offering new opportunities for entrepreneurs with potential impact on economic, environmental, and social value creation. This paper examines the scientific research on digital entrepreneurship (DE) and sustainability [...] Read more.
Digital technologies have changed and disrupted the dynamics of the economy and society as a whole, offering new opportunities for entrepreneurs with potential impact on economic, environmental, and social value creation. This paper examines the scientific research on digital entrepreneurship (DE) and sustainability based on data from Scopus database. The main purpose is to identify both the predominant themes and further research opportunities to this topic. This study uses a bibliometric analysis, analyzing and synthesizing research on DE and sustainability, based on a total of 58 publications. Co-word analysis used to identify the conceptual structure reveals three thematic clusters: (1) innovation and entrepreneurship, (2) digital transformation: strategy and business models, and (3) sustainability and sustainable development goals. For each thematic cluster, the most significant contributions are presented. Further, this paper offers a future research agenda and holds significant implications for the theory and practice of the different subtopics of DE and sustainability. Full article
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