Browsing by Issue Date, starting with "2024-10-23"
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- The importance of accounting in decision making : Nors Group case studyPublication . Areosa, Pedro Miguel Gomes; Oliveira, José Miguel Pereira dos Santos deIn an era where the Management Accountants role has gained increasing prominence in large corporations, this Maters Final Assignment examines how companies value MAs and their contributions to the Decision-Making Process. This study focuses on Nors Group, a leading automotive retail company with over 90 years of experience. In this report we look at how the analytical skills and deep business knowledge of MAs are essential for enhancing the profession value proposition, and how it can influence decision making. This report employs a qualitative methodology, combining interviews with a questionnaire, to explore the perspectives of Norshare, MAs and CEOs of the various companies, and the Group Planning and Management Control Department. It aims to address the research question: "What is the role of historical and prospective accounting information, converted by Management Accountants in the Decision-Making Process by Managers at Nors Group?". A discrepancy was identified between CEOs perceptions on MAs and MAs self-perception. This highlight diverging perspectives on the role of MAs and the importance of Norshare contribution to decision making. This study contributes to the understanding of the evolving MAs role and the perception gap between CEOs and MAs. It also serves as a foundation for future research on Nors Group, Norshare, and the value that MAs have for CEOs. By emphasizing the need for greater recognition of MAs strategic role, this research assists companies in reflecting about the role of MAs in the Decision-Making Process.
- Formalização de um sistema de controlo de gestão numa PME no setor do transporte de mercadorias : estudo de caso da Transportes MatosPublication . Matos, João Pedro Moreira Vasconcelos; Oliveira, José Miguel Pereira dos Santos deKaplan e Norton (Kaplan & Norton, 2008) conceberam o modelo Execution Premium como uma abordagem que integra diversas ferramentas estratégicas e operacionais, garantindo o alinhamento entre a estratégia e as operações dentro das organizações, simultaneamente facilitando a execução estratégica e o planeamento, culminando na excelência operacional ao longo de um processo de seis etapas. O presente trabalho, teve como objetivo descrever as ferramentas de controlo de gestão utilizadas pela Transportes Matos & Filhos, S.A, e proceder a sugestão de implementação de um modelo Execution Premium, tendo em consideração as características da empresa. Para responder à questão de investigação foi adotado o método estudo de caso, concebido com recurso a entrevistas informais, a documentos internos e informação pública. Com a análise efetuada foi possível perceber que não existe uma estratégia formal implementada na empresa. No entanto, já estão em vigor várias ferramentas de controlo de gestão que permitem orientar os comportamentos dos colaboradores. Neste contexto, através da sugestão implementação de um Execution Premium, acreditamos ser possível formalizar um sistema que integre todas as ferramentas estratégicas e operacionais, bem como garantir o alinhamento dos colaboradores da Transportes Matos & Filhos, S.A.
- Pétis : a digital ecosystem for pets : developing a customer loyalty strategy to increase retention and recurring purchasesPublication . Murta, Guilherme Cavaco; Xavier, RutePétis is a Portuguese start-up, founded in 2022, that aims to establish itself as a digital one-stop-shop for pets. It offers everything that pet owners could possibly need, from insurance to food, accessories and other pet care supplies, as well as sourcing a national network of service providers, such as veterinary clinics, schools, groomers and day-cares. Although Pétis is still in an early stage of life, within only two years it has managed to distinguish itself by winning a Product of the Year 2024 award for its innovation. Nevertheless, the start-up has yet to integrate a customer loyalty strategy that is capable of retaining customers in a market usually characterized by a lower level of loyalty. Thus, this dissertation's primary goal is to explore the domain of customer loyalty, with a focus on loyalty programs, and ultimately recommend a set of best practices for Pétis to implement in its strategy. In order to gather intelligence, a benchmark analysis of national and international companies was conducted, along with a customer survey in the form of an online questionnaire. These studies, combined with the existing literature, laid the foundation for the recommendations provided to Pétis at the end of the dissertation.
- Climate risk and bank lending to firms : a literature reviewPublication . Alves, Mariana de Oliveira; Marques, Bernardo de Vasconcelos e Sousa PaulaClimate change poses a challenge to the global economy, with the banking sector and corporate borrowers at the vanguard of managing related risks. Against this backdrop, this thesis investigates the state-of-the-art of the literature on the impact of climate risk on bank lending to corporations, focusing both on physical and transition risks. To do so, a systematic literature review is performed that covers papers published in top Finance journals (ABS 3 or above), between 2000 and 2024, available in the "Web of Science" database, and which meet certain climate-related keywords. By analysing in detail the 23 papers that resulted from the systematic review, we find a large number of results and potential gaps in the literature, including, for instance, that (i) there is some concentration of climate risk measures (physical risks: natural disasters, transition risk: carbon emissions), (ii) studies on climate physical risks are concentrated on the impact of climate risk on borrower creditworthiness, whereas papers on transition risks are almost exclusively focused on regulatory changes as the transmission channel, (iii) only a few studies have studied borrowing firm’s exposure to physical risks in Europe and the Emerging Markets; and (iv) physical risks generally exhibit a positive correlation with bank lending measures, while less consensus is found for transition risks. Overall, we view the results presented in this thesis as showcasing that the intersection between climate risks and bank intermediation is a vibrating field of study and we hope that researchers find this review interesting to guide future contributions for research.
- Exploring western multinational enterprises' perceptions and challenges in implementing human rights principles : towards a practical facilitator modelPublication . Collmann, Imke; Moreira, SérgioThis master's thesis explores the perceptions of Western MNEs towards human rights and the major challenges they encounter in implementing these principles across their global operations. While comprehensive international frameworks such as the United Nations Guiding Principles on Business and Human Rights (UNGPs) exist to provide guidance, many MNEs struggle to integrate these standards into their day-to-day business activities. Through qualitative research, including expert interviews, this study explores the complexities and nuances of the implementation of human rights principles within MNEs. The findings highlight significant gaps between strategic intent and on-the-ground implementation, often driven by factors such as the intricate structure of global supply chains, legal and cultural variations across jurisdictions, local labor laws, societal norms and resource constraints that limit the ability of companies to enforce human rights consistently across all tiers of operations. To address these challenges, a practical facilitator model is proposed, offering actionable recommendations in three key areas: "Governance and Strategy," "Operational Implementation and Resources," and "Stakeholder Engagement and Accountability." By focusing on these three pillars, the model aims to provide MNEs with concrete strategies for bridging the gap between commitment to human rights and their effective practice, ensuring that their operations are better aligned with international standards while navigating the complexities of global business environments. Through the implementation of this model, MNEs can proactively address human rights risks, mitigate adverse impacts, and contribute to sustainable and ethical global business practices.
- Portrayals of artificial intelligence (AI) : assessing patient reliance in high-risk medical decision-makingPublication . Pfründer, Teresa; Almeida, Filipa deAs healthcare increasingly adopts artificial intelligence (AI) for decision support, the success of AI systems depends on user trust and willingness to rely on recommendations, especially in high-risk medical scenarios. This study used an experiment featuring different portrayals of AI4presented as code-based, morph, or human-like4to assess how these visual representations impact patients' trust in AI recommendations. The findings reveal that visual portrayals of AI has no significant effect on utilitarian motivation, interaction convenience, or task-technology fit. Instead, perceived competence emerges as the most influential factor in building trust, which in turn increases reliance on AI recommendations. The results highlight that users prioritize the functional competence and reliability of AI over aesthetic or anthropomorphic features, particularly when accuracy and trust are critical. The study offers important managerial insights for organizations integrating AI systems, emphasizing the need for transparency, accuracy, and reliability to foster trust. While aesthetic enhancements may attract initial engagement, they should not detract from delivering clear and reliable outputs. By focusing on competence and trustworthiness, organizations can enhance AI adoption, particularly in healthcare, where accurate decision support is crucial. This research underscores the importance of designing AI systems that not only meet technical standards but also maintain user trust, ensuring their effective use in decision-making processes.
- Promoting ecological hope as an antidote for eco-emotions and earth-related mental syndromesPublication . Laranjeira, Carlos; Marujo, Helena Águeda; Charepe, Zaida; Querido, Ana
- Green grades and financial shades : the ESG influence on default riskPublication . Bonato, Alberto; Hull, IsaiahThis paper investigates the relationship between ESG scores and Default Probability (DP) for European firms in the STOXX Europe 600 index. We model this relationship using the Altman Z-Score and Ohlson O-Score as proxies for DP in regression analysis, while controlling for leverage, volatility, and size. The findings of this study show that higher ESG scores are associated with a higher DP for the Altman Z-Score, but with a lower DP when using the Ohlson O-Score. This discordant outcome highlights the sensitivity of results to the choice of DP proxy. The conclusion is that, even though the ESG factors can influence financial stability, their effect on default risk is minimal; hence, ESG is not the primary driver of default risk.
- Developing a financial profile test : big five personality traits and degree of financial literacy influencing individual financial risk tolerancePublication . Schwar, Juliane Katharina; Xavier, RuteIn "Developing a Financial Profile Test: Big Five Personality Traits and Degree of Financial Literacy Influencing Individual Financial Risk Tolerance" by Juliane Schwar, the focus is on creating a financial profile test to assess an individual9s financial risk tolerance influenced by personality traits and financial literacy. The research builds on existing studies showing that financial risk tolerance is complex and influenced by several factors. The study highlights a common discrepancy between people's perceived financial knowledge and their actual understanding. To address this, the study measures financial literacy by combining self assessment with questions on diverse financial topics. Personality traits are assessed through questions built on the Big Five personality traits: openness, conscientiousness, extraversion, agreeableness, and neuroticism. Financial risk tolerance is measured using a questionnaire designed to explore various aspects of this trait. Based on their answers, people are grouped into several profiles using cluster analysis. Contrary to previous investigations, conscientiousness is found to positively influence risk tolerance, while openness to experiences has no significant impact. The study ultimately distinguishes individuals into seven risk tolerance clusters, integrating financial literacy and personality traits.
- Launching a community app for Glooma : a start-up company in the femtech industryPublication . Montalto, Tiago; Xavier, RuteThis thesis explores femtech mobile app features, focusing on Glooma, a start-up company developing a breast self-exam device paired with a community app. The research aims to identify the most valued digital health features for women and assess their potential to increase engagement with femtech apps. Data was collected from 137 women, primarily in Portugal, through a survey evaluating interest in features across key health categories: Breast health/cancer self-check, Pregnancy Support, Postpartum & Babycare, Period Tracking and Fertility, Perimenopause/Menopause, Mental health, General Health & Wellness, and Sexual Health. The study analyzes how interest in specific features correlates with willingness-to-use. The interest evaluated through the survey regarding the various features showed relatively high values, indicating that this seems to be a market with significant untapped potential. Certain features demonstrated a greater ability to promote the use of femtech apps more effectively than others. For example, features related to tracking health data and personal health management appear to generate more engagement compared to features like sharing forums and peer testimonials.
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