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- O controlo de gestão nas multinacionaisPublication . Rodrigues, Margarida Maria Mendes; Alves, Maria do Céu Ferreira GasparO controlo e a coordenação de uma rede de filiais e subsidiárias dispersas geograficamente e culturalmente é hoje um dos maiores desafios na gestão das multinacionais. No entanto, muitos dos resultados já recolhidos sobre a eficácia e implementação dos vários mecanismos de controlo não estão devidamente explicados e documentados (Brenner e Ambos, 2013). Neste trabalho, à luz da teoria institucional, pretende-se identificar e estudar os fatores institucionais (externos e internos) que influenciam a adoção de mecanismos de contabilidade e controlo de gestão nas subsidiárias. Para isso, e depois de uma extensa revisão da literatura, foi efetuado um estudo de caso (abordagem qualitativa) numa subsidiária pertencente a uma multinacional japonesa, utilizando-se como enquadramento o modelo de Flamholtz, Das e Angeles (1985) e de Flamholtz (1983, 1996) e sua interdependência com as variáveis analisadas. Os dados foram recolhidos através de entrevistas semiestruturadas e da análise documental. A evidência recolhida permitiu concluir que o sistema de controlo de gestão é influenciado pela empresamãe, mas os fatores e entidades externas (os) só influenciam o sistema de controlo de gestão através da estratégia de curto prazo definida para a subsidiária, pelo que não se pode concluir que este sistema facilitou a sustentabilidade estratégica a longo prazo. Espera-se, com esta investigação, contribuir para enriquecer a literatura sobre o funcionamento dos sistemas de contabilidade e controlo de gestão nas multinacionais.
- Networks and measuring the performance in current creative citiesPublication . Rodrigues, Margarida Maria Mendes; Franco, Mário José BaptistaThe phenomenon of globalization and the need to combat the harmful effects of the recent financial and economic crisis associated with rapid urban development and stagnant economic growth in countries/regions/cities seen in the last decade worldwide, has led to a paradigmatic change in the view of cities’ role in urban economic development. This profound change means that cites are faced with a complex and enormous challenge, set out in the European Union’s 2020 Strategy based on the premises of long-term intelligent, inclusive and sustainable economic growth. However, these premises imply that models of economic growth and their traditional determining factors are altered, and so development of the so-called new economy is in evidence. This means that the new economy proposed by the European Union, besides being based on traditional factors generating economic growth, has come to include a new own resource, the intangibility and soft and hard amenities of urban places, or cities, as factors associated with cities’ urban economic development. The changes in regional and public policies linked to repositioning cities have aroused great interest in the academic world and in other public and private agencies, leading to the emergence of countless constructs, concepts and models aiming to contribute to understanding of this global phenomenon. In this context, the concepts of creativity, intelligence and urban sustainability, as inseparable dimensions of cities, have gained relevance in studies on cities, particularly regarding their measurement. Consequently, a series of models and indices have been developed aiming to answer the question of how to assess cities’ performance around these dimensions. This proliferation of studies has not exhausted the topic, as gaps remain to be filled, particularly those involving great complexity by interlinking various constructs such as urban networks, besides creativity, intelligence and urban sustainability in cities. In this scenario, the general aim of the research presented here is to propose a holistic, multidimensional model for Current Creative Cities (CCCs) and its empirical validation through constructing a Composite Index for their holistic performance. The broad spectrum of this objective is clear, and so it was divided in six specific objectives, namely: 1) to map the most studied topics concerning networks and the performance of creative cities, through a bibliometric analysis; 2) to present a proposal of a multidimensional design for CCCs and the respective indicators to measure their performance; 3) to validate empirically the model proposed for each dimension proposed per se, and subsequently, for all the dimensions of the holistic model as a whole; 4) to demonstrate that networks are predictors of CCCs’ holistic performance; 5) to propose a taxonomy for the holistic performance of CCCs and 6) to analyse the effect of living labs on the economic growth of CCCs. 5) to propose a taxonomy for the holistic performance of CCCs; To respond to these aims a mixed research methodology was adopted, since quantitative and qualitative approaches complement each other, particularly concerning internal and external validity, using different research techniques of a deductive and inductive nature, as explained below. In Chapter 2, responding to the first objective, the bibliometrics revealed the most studied topics, besides exponential interest in studying creative cities and networks together. It was also clarified that creativity can be associated with intelligence and urban sustainability in CCCs, that there is still a need to construct a holistic, transversal model for these dimensions, and that this should allow measuring performance and the effect of networks on this. The result obtained in this study directed the research to Chapter 3, i.e., to the second aim established, and so a multidimensional, holistic model is presented to measure CCCs’ holistic performance. With the answers to the first objectives defined, Chapters 4, 5, 6 and 7 aim to provide the response to the third and fourth objectives, presenting individual Composite Indices and for the Holistic Performance of CCCs, obtained through multivariate statistical techniques – Exploratory Factor Analysis (EFA) and Principal Components Analysis (PCA). These indices were validated empirically in Portugal. The results obtained and their discussion revealed that strategies directed to implementing creative, intelligent and sustainable measures are visible in economic growth in Portugal, despite the need to continue to develop and spread the structural and conjunctural bases through public policies aiming to overcome persisting weaknesses. Therefore, the methodological tool presented here is a bonus for local authorities and their public policies. The demographical, spatial and territorial variations of Portuguese towns and cities led to developing a taxonomy of their holistic performance, to respond to the fifth objective defined by using Hierarchical Cluster Analysis, presented in Chapter 8. The results show that improved holistic performance is only achieved when taking all the axes/dimensions of CCCs as a synergetic whole and as a cyclical consequence rather than per se. Finally, these results were complemented in Chapter 9 (sixth objective) by the case study method applied to the town of Fundão, which demonstrated it is not enough to activate the means for citizens to be dynamic actors in improved holistic performance, as current public policies must be strategically managed and promoted by reducing the financial costs involved. The studies presented here allowed presentation of a Composite Index for the Holistic Performance of Portuguese towns and cities, which with the due adaptations to the context analysed can be applied generally. This instrument forms the main contribution of this research, which is of an innovative and relevant nature by being based on urban networks as inductors and catalysts of improved urban economic growth in cities/local authorities. It is also shown that when cities include networks in their public policies, the intangible returns obtained benefit their holistic performance indirectly. Finally, Chapter 10 describes the limitations of the studies presented and makes general conclusions and contributions with implications for theory and practice.