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Copyright of REUNIR: Revista de Administração, Contabilidade e Sustentabilidade is the property of REUNIR - Revista de Administracao, Contabilidade e Sustentabilidade and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of Administração: Ensino e Pesquisa is the property of Administracao: Ensino e Pesquisa and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of Teoria e Prática em Administração is the property of Teoria e Pratica em Administracao and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of Revista Pensamento Contemporâneo em Administração is the property of Universidade Federal Fluminense (Revista Pensamento Contemporaneo em Administracao) and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of Administração: Ensino e Pesquisa is the property of Administracao: Ensino e Pesquisa and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

The aim of this paper is to suggest the use of vignettes to explore how individuals interpret situations where there is ambivalence in relational characteristics with partners. Therefore, it was investigated how individuals in a software producer firm interpret concrete transactional situations and elaborate their perceptions of the relationship between trust and control. Respondents were presented vignettes. Upon their reaction to these vignettes, we collected qualitative reports that display how their assumptions led to "closure" of the situation. The analysis of the data suggests that this "closure" occurs through several alternative mechanisms: 1. selective censorship of conflicting signals, 2. inclusion of nonexistent assumptions in the original narrative, 3. focused search for additional information, and 4. critical reflection on co-responsibilities. This paper sought to use the approach of Swidler (2001), where the use of vignettes seeks to highlight the cultural elements mobilized in the interpretation, formation of judgments and establishment of metaphors and analogies by individuals. The adoption of a mechanism over the other may have important implications for inter-organizational relations research. From a methodological point of view, the exploratory research approach combined with the use of vignettes might be an interesting qualitative tool, especially in contexts where the researcher is interested in opening the "black box" of a variable of interest. This approach allows a privileged access to individuals' repertoire of narratives. Each vignette reflects a situation that places the interviewee in a situation where she is led to evoke values, beliefs, attitudes and narratives that would not be collected otherwise. Thus, this paper suggests that the development of vignettes are an important exploratory tool, not only for theoretical, but also for business teaching. [ABSTRACT FROM AUTHOR]

Copyright of Administração: Ensino e Pesquisa is the property of Administracao: Ensino e Pesquisa and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of Administração: Ensino e Pesquisa is the property of Administracao: Ensino e Pesquisa and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of Administração: Ensino e Pesquisa is the property of Administracao: Ensino e Pesquisa and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of Brazilian Journal of Scientific Administration / Revista Brasileira de Administração Científica is the property of CBPC - Companhia Brasileira de Producao Cientifica and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of Revista Pensamento Contemporâneo em Administração is the property of Universidade Federal Fluminense (Revista Pensamento Contemporaneo em Administracao) and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

There has been a multiplication of sustainability related modules, courses, programs over the last decade in Higher Education in general, as well as more specifically in Business Education. The purpose of this paper is to provide a critique/evaluation of these efforts and to map avenues for the design of modules, courses and programs through a reflection on education paradigms and practices. This paper' goal is to contribute to the debate about the role of higher education, notably the role of administration and management courses, as it is observed a significant increase in the number of institutions of higher education that have an effective motivation to educate students with knowledge and skills needed to put sustainability at the core of its future management activities. It presents a reflection on the main strands of thought, about the main debates, it identifies ambiguities and contradictions in the debate and presents the possibilities of integrating the theme of sustainability in business administration courses. The authors bring up the issue of sustainability in its dialogue with companies and academia, the implications of the emergence of risk society to higher education and business schools. It also discusses the current schools of thought in economics and ecology proposals for education within paradigms that address complexity, the inclusion of sustainability in higher education and management education. The paper is divided into four sections: the first maps the risk society and the recent economic thought, outlines the reasons/assumptions of society and education paradigms. The second part presents a survey on promotion/dissemination of sustainability in higher education, highlighting the context, outcomes and challenges. The third focuses on sustainability in management education and its major challenges. The last section proposes three ways to integrate the theme of sustainability in management education, skills for sustainable development and finally, the implications, obstacles and opportunities for integrating sustainability in management education. The article dialogues with the latest international literature and seeks to draw readers' attention on key conceptual challenges to educate individuals responsible and committed to sustainability. [ABSTRACT FROM AUTHOR]

Copyright of Revista de Ciências da Administração is the property of Universidade Federal de Santa Catarina, Departamento de Ciencias da Administracao and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of Gestão e Regionalidade is the property of Universidade Municipal de Sao Caetano do Sul and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of Revista de Administração FACES Journal is the property of Revista de Administracao FACES Journal and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Based on an inquiry with faculty members of business administration programs, the present research attempts to suggest the likely relations between the professional profile of the interviewees with their current lecturing practices, more specifically the teaching and evaluation technologies. These relationships were explored through a survey with circa two hundred faculty members. The paper begins with a brief overview of the business administration programs' current situation in Brazil. Then, the profiles of faculty members are presented followed by their lecturing practices and the consequential implications of such elements in the quality of business teaching. After these introductory explanations, the results of the survey and the analysis of the data is presented. With the help of descriptive statistics, a profiling of the specialists, masters and doctorates was made together with the description of the lecturing and evaluation practices. For the "test of proportion differences" the Chi-square test was performed. Finally, the paper concludes with final considerations based on the empirical findings, suggesting general guidelines regarding the quality of business administration teaching at college level. [ABSTRACT FROM AUTHOR]

Doctoral students and researchers worldwide face the publish or perish challenge. Given that the researchers are evaluated by their productivity, publishing in indexed and reputed journals is essential. However, this is not an easy task, as the rejection rates are increasing, as are the lead time between submission and acceptance for publication. In this paper we seek to identify the main motives for rejection of Brazilian articles in the business administration discipline by inter national academic journals. We also advance some clues on how the authors may improve their work towards future publication. This paper is descriptive and exploratory, and takes on a qualitative, reflexive and critical lens. We present some recommendations of both international referees and editors of well known academic journals, geared to the writing of higher quality papers and the creation of a research pipeline. We aim at contributing to understand how researchers may develop more relevant scientific research. [ABSTRACT FROM AUTHOR]

This paper examines academic management knowledge in two developing countries, Argentina and Brazil. It shows that the level of scholarliness of this type of knowledge varies greatly within countries with a similar degree of economic development. Furthermore, the paper demonstrates that the main factor behind the expansion of scholarly management knowledge in the countries under study is the institutionalization of the academic community through faculty professionalization, which is in turn influenced by the size of the economy and the state’s commitment to supporting the higher education system.

In order to obtain a more accurate comprehension of organizations' strategizing and of the relations formed by actors and governance networks, this article intended to contribute to the theories used-- Governance Networks, Strategy as a Social Practice, Strategic Outcomes and Actor-Network Theory -- by delineating how the articulation of strategizing, as a process of translation, with governance network theory configures the governance and strategic outcomes of Business programs in private Higher Education Institutions in Curitiba (Parana, Brazil). The chosen research method was a comparative case study, by which five cases were studied and twenty-nine in-depth semi-structured interviews were held, besides non-participant observations and document analysis. Data analysis was developed through (a) Narrative Analysis and (b) Qualitative Comparative Analysis (Análise Qualitativa Comparativa [QCA]). The results showed that the strategizing process and the intertwining between human and nonhuman actors are essential to the comprehension of governance and strategic outcomes of the studied institutions. It is believed that the theoretical articulation undertaken in this paper and the empirical research findings form a consistent body of knowledge and elucidate current and relevant questions to understand nuances related to governance networks, strategy as practice, strategizing (and its outcomes) and sociomaterial issues (human and nonhuman actors). [ABSTRACT FROM AUTHOR]

Copyright of Cadernos EBAPE.BR is the property of Fundacao Getulio Vargas, Escola Brasileira de Administracao Publica e de Empresas and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

The characteristics of social and environmental sustainability have a profound effect on how academic institutions should go about generating knowledge so as to include the subject among their goals because the generation of interdisciplinary research and scientific knowledge based on the resolution of the problems encountered in society is one of their most important roles. This essay argues that the Brazilian educational institutions that prepare managers need to extend their current epistemological basis in order to able to more fully resolve the issues related to social and environmental sustainability. Thus, based on the available literature, the aim here is to reflect on and contribute towards the process of generating knowledge arrangements that facilitate the inclusion of environmental sustainability in Brazilian management programs. Articles dealing with the issue published in the Brazilian and international literature were analyzed in an attempt to identify the extent to which the subject of sustainability is currently integrated into management training. The theory base underlying this article adopts the ideas of complex thinking, as viewed by Edgar Morin. Thus, in order to propose a bases for building knowledge arrangements for sustainability that include pluralistic and reflexive features for Brazilian management programs, this article seeks to relate ideas about complexity with propositions from authors who view the relationship between structures and processes. This article is intended to be a starting point for reflection on the practice of management and, to further develop the subject, research will need to carried out among actors involved in the teaching of and research into management regarding their perceptions and knowledge about constructing a path towards including social and environmental sustainability in a pluralistic and reflexive manner in the training of Brazilian managers. Regarding the social implications of this paper and its impact on society, the intention is to propose different ways of dealing with the complex problems of the situation, link them with the dynamic and interdependent world, and so create a more plural knowledge that is in harmony with the complex changes that are occurring in the world. [ABSTRACT FROM AUTHOR]

Despite nearly three decades of intense debate around the sustainability theme, remain a different kind of uncertainties on this subject, which raise questions about its boundaries, its defining traits, its innovation potential, its interdisciplinary compass/dialogue? and its ability to engage its interfaces with other fields of knowledge and practices. In this context, this paper aims to analyze the challenges (and dilemmas) faced by a Higher Education Institution in a insertion of "Sustainability" as a subject in the course of Business Administration. This is reflected in the strategies and practices for both scope of business management, such as regarding the design and pedagogical practices of teaching and learning used to train future managers. Thus, the construction of this article is based on literature review, documentary interviews and experience of the authors as professors at Business School of Administration selected by convenience. The authors organized the data and information experience through a case study in the context of exploratory research. Different introduction variables from sustainability subject were analyzed, even from the disciplines that refer the educational project and its contents to the analysis of pedagogical didactic strategies adopted. In this way, the experiment revealed that analyzed remain challenges for implementation educational projects which should focus on new teaching and learning models and especially it requires new teacher education skills. Thus, changes in the direction of sustainability, require more than just rethink the education curricula contents or sign international educational agreements. Institutions feel the necessity for hold deeper commitments to become communities apprentices and work toward sustainability. The undertaken analysis here shows that it is necessary to create an institutional agenda for 'learning for sustainability' as IES to teach, to learn and to act. It also shows that the university, especially business schools, is a prime location, which may contribute to the development practical, innovative and behaviors attitudes in all environments where the future administrator may be involved. [ABSTRACT FROM AUTHOR]

The purpose of this paper is to present the emergence of a conception of environmental education (EE) associated with the movement of sustainable development and a proposal for education for sustainable development (ESD) in view of its application in Business Administration, for as will be shown in its design gave particular attention to the professionals whose activities and decisions have significant repercussions on the environment, such as administrators, economists, engineers, architects, product developers, policy makers, among others. It will present the main intergovernmental events that gave rise to this conception of EE, the main guidelines and recommendations applied to these professionals and a proposal for EDS and its relationship with EE. Afterward, it will present a discussion about EE and ESD, because there are diametrically opposed understandings about these two conceptions of education. Distinct aspects of the concept of sustainable development and the controversial issues that generate doubts and objections about it will also be presented, in order to clarify myths and avoid naive conceptions. It will address issues related to economic growth, one of the main questions concerning the concept of sustainable development. This article discusses the concepts and recommendations contained in intergovernmental documents, especially those created by agencies of UN, that established milestones for the debate and introduced elements that initiated global EE actions. Finally, it presents some of the main voluntary initiatives for the integration of Higher Education Institutions, just as Talloires Declaration, in the movement of sustainable development, to implement the EE and ESD. [ABSTRACT FROM AUTHOR]

Copyright of Educacao & Sociedade is the property of Centro de Estudos de Educacao e Sociedade and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

This paper aimed to check if the quantitative accounting model based on the Newcomb-Benford Law (NB-law) is applicable to ISS tax auditing. For this purpose, the result of the quantitative accounting model was confronted with the result of the accounting-fiscal audit registered in the Final Fiscalization report elaborated by the tax authorities of a municipal government in a city in the Brazilian Northeast. A case study was carried out in a publicity company and the analysis period covers the receipts (NFs) issued between 2002 and 2005. For data collection, multiple sources of evidence were used within reach for the study objectives. As for data treatment, descriptive (position and dispersion measures) and inference statistics (hypothesis and significance test and correlation analysis) were used. The results of the case study evidenced the applicability of the model based on the NB-law for the ISS tax auditing process, because this signaled the possible deviations in the issuing and bookkeeping of the receipts, which were confirmed by the results of the fiscalization. [ABSTRACT FROM AUTHOR]

The aim of this paper is to understand the character and the role of higher education in business in relation to the wider institutional and structural contexts within which they function. Being loyal to that widespread background, business schools in Chile have become efficient providers of appropriate goods and services for their respective clients and consumers, behaving more like corporations and businesses rather than educational institutions. From this perspective, business education's alignment with the wider political and socio-economic shifts associated with the developments of market economies and economic globalization is a necessary reflection. In this paper we will provide an account of our problematization of management education practices in Chile. This practice was pictured as one of the main characters at the forefront of the Chilean neo-liberal revolution during the final years of the last century. In particular, we will unravel more closely the chain of signifiers articulating the meaning of Chilean higher business education. This articulation is recuperated mainly around how those involved in the management education practice talk about (our)themselves. As well as specialised press writings, some academic accounts and fragments from our own 'ethnographic' involvement are used for this purpose. Particular attention is paid to the social, political and fantasmatic logics (GLYNOS; HOWARTH, 2007) as key elements of our own explanation of this practice, which in turn informs our critical standpoint.

Copyright of Advances in Scientific & Applied Accounting is the property of Associacao Nacional de Programas de Pos-graduacao em Ciencias Contabeis and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of RAE: Revista de Administração de Empresas is the property of Fundacao Getulio Vargas and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of RAP: Revista Brasileira de Administração Pública is the property of RAP: Revista Brasileira de Administracao Publica and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of Revista de Administração FACES Journal is the property of Revista de Administracao FACES Journal and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)