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Publications

Publications by CESE

2023

Budget participation and employee performance in real estate companies: the mediating role of budget goal commitment, trust and job satisfaction

Authors
Silva, P; Mota, J; Moreira, AC;

Publication
BALTIC JOURNAL OF MANAGEMENT

Abstract
PurposeRecent years witnessed an exponential growth of the Portuguese real estate market. This growth has generated the need to implement effective management control tools to allow companies to improve their planning and monitoring of activities. Drawing on the agency and goal-setting theories, this paper explores the impact of companies' participative budgeting processes on employee performance in the real estate industry.Design/methodology/approachFor this purpose, a questionnaire was developed and a sample of 116 employees that participate in the budgeting process of real estate organizations collected, with data analyzed using structural equation modelling.FindingsThe results show that participation in the budgeting process has an impact on employees' performance through budget goal commitment, trust and job satisfaction. However, no statistical support was found for the role of budgetary slack in this process.Research limitations/implicationsThis study was conducted in a single industry and is based on self-reported measures of employees that participate in the budgeting process of their organizations.Practical implicationsThe findings highlight the need for real estate organizations to involve their staff in the elaboration of budgets, contributing to a higher level of commitment to established goals, job satisfaction, trust and performance. Real estate organizations should provide adequate working conditions, foster their employees' autonomy and recognize their work.Originality/valueThe findings encourage real estate companies to extend the participation in the budget process to employees and, ultimately, to mitigate the probability of budget failure.

2023

Employees' perception of corporate social responsibility and performance: the mediating roles of job satisfaction, organizational commitment and organizational trust

Authors
Silva, P; Moreira, AC; Mota, J;

Publication
JOURNAL OF STRATEGY AND MANAGEMENT

Abstract
Purpose orporate social responsibility (CSR) is an evolving concept which is increasingly being adopted by companies with the purpose of creating sustained organizational growth. However, while the impact of CSR practices on employees' behaviors and attitudes has been recognized over the years, the relationship between CSR practices and employee performance remains underexplored. Design/methodology/approach Drawing on social identity theory and using the partial least squares structural equation method, this research examines the impact of CSR practices on employees' performance in a sample of 171 employees belonging to the construction industry. Findings The findings do not support the existence of a direct relationship between employees' perception of CSR and their performance; instead, they indicate that this relationship is mediated by job satisfaction and organizational trust. Research limitations/implications The data concerns employees' self-reported measures on their perceived CSR and the study was conducted in a single industry. Practical implications Adopting CSR initiatives in company strategies is worthy as the perceptions of employees and their performance is positively influenced by their organization's CSR activities. Managers should properly communicate and involve internal stakeholders in socially responsible practices to increase their awareness. Originality/value This article analyzes the impact of employees' perception of CSR on employees' performance through the roles of employee organizational trust and job satisfaction as mediating variables in a highly socially pressured industry such as construction.

2023

Workaholism Scales: Some Challenges Ahead

Authors
Goncalves, L; Meneses, J; Sil, S; Silva, T; Moreira, AC;

Publication
BEHAVIORAL SCIENCES

Abstract
Although extensively used in the academic literature, workaholism as a concept has been explained in different ways, which has influenced the development and use of some measurement tools. As such, this article aims to address the subject through a systematic study review focusing on articles where the main objective was to develop, adapt, or analyze the psychometric properties of a workaholism scale. The main purpose is to describe the state of the art concerning workaholism measurement tools, highlighting trends and research perspectives for further research. In essence, this study may serve as a summary and starting point for scholars interested in measuring workaholism. It was observed that the discrepancy concerning the definition of workaholism has resulted in scales that attempt to evaluate diverging conceptualizations. Moreover, each scale has been readapted when tested in different countries. For further investigations, it is important to converge the concept of workaholism and validate the scales across differing contexts, regarding the industry, culture, and country of the sample.

2023

Why do business angels invest? Uncovering angels' goals

Authors
Falcao, R; Carneiro, MJ; Moreira, AC;

Publication
COGENT BUSINESS & MANAGEMENT

Abstract
Despite the increasing importance of business angels (BAs) as crucial players in the growth of high-potential early-stage startups, their motivations are not fully understood. Many of the perceptions of BAs deviate significantly from more conventional views of conventional economic and financial models. To gain a comprehensive understanding of BAs' goals, qualitative techniques from marketing and consumer behaviour as additional lenses (including laddering and means-ends chains) were employed to allow currently active BAs to articulate their goals in ways that forced-choice, quantitative methods do not achieve. Additionally, to determine if entrepreneurs perceive BAs in the same way BAs see themselves, entrepreneurs were asked to provide their perspectives on why BAs choose to become angel investors, based on their experiences with BAs. The findings reveal that traditional financial viewpoints do not adequately capture the depth and driving force behind BAs' goals, while entrepreneurs appear to be overly influenced by conventional assumptions about these goals. The study also provides valuable insights into the relationships and hierarchy among BAs' goals, and on the relevance of each goal. The paper ends with reflections on the practical implications of this research for BAs, entrepreneurs and policymakers.

2023

Differentiation Strategy and Export Performance in Emerging Countries: Mediating Effects of Positional Advantage among Mozambican Firms

Authors
Navaia, E; Moreira, A; Ribau, C;

Publication
ECONOMIES

Abstract
Small and medium-sized enterprises (SMEs) play an important role in economic and development growth, particularly in developing countries. Their success depends on the expansion of their markets across borders, based on the strategies adopted, in which differentiation strategies and positional advantages play an important role. As an emerging country, Mozambican SMEs face a lack of resources and business environmental challenges in deploying their unique advantages when competing abroad. As such, the objective of this paper is to study the impact of differentiation strategies on the export performance of Mozambican SMEs, and the mediating effect of positional advantage on the relationship between the differentiation strategy and export performance of SMEs. To achieve this objective, an empirical study was conducted, based on a sample of 250 Mozambican firms, to test a theoretical model that applied Structural Equation Modeling using the Partial Least Squares (PLS-SEM) algorithm, based on SmartPLS software version 3.3.6 (SmartPLS GmbH, Oststeinbek, Germany). The results show that differentiation strategies positively impact the export performance of SMEs and that positional advantage mildly mediates the relationship between the differentiation strategy and export performance. This suggests that Mozambican SMEs may not be properly taking advantage of the positional advantage of the differentiation strategies, as the added value generated by the positional advantage is relatively modest. As such, Mozambican SMEs still need to support their positional advantages to overcome fierce international competition. This study contributes to the knowledge about the consequences of adopting differentiation strategies and positional advantages on the export performance of SMEs, particularly in the context of emerging countries.

2023

A review of greenwashing and supply chain management: Challenges ahead

Authors
Ines, A; Diniz, A; Moreira, AC;

Publication
CLEANER ENVIRONMENTAL SYSTEMS

Abstract
As being environmentally responsible is a potential source of competitive advantage, incorporating genuine environmental practices across the supply chain may help firms capitalize on the growing demand for corporate accountability and consumer awareness. Therefore, it is important to understand to what extent firms are using greenwashing to mislead their stakeholders in the supply chain. The purpose of this paper is to review the existing literature regarding greenwashing in supply chain management (SCM) to shed light on the main thematic groups addressed in the literature, understand its challenges and develop a framework that highlights the key drivers that companies need to tackle to prevent greenwashing in supply chains. For this purpose, we have conducted a systematic literature review, following a three-stage method. It was possible to identify possible solutions to prevent greenwashing across four main dimensions of SCM: consumers/customers; relationships between focal firms and suppliers; certification programs and reporting assessment; and corporate leadership. We provide a framework to help firms develop their sustainable strategy and prevent greenwashing along the supply chain. This paper synthesizes the challenges that firms face when implementing a sustainable supply chain, suggests solutions to prevent greenwashing and provides future research avenues.

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