Search

This paper analyzes the temporal evolution of scientific accounting research in Brazil and the relationship between as normative and positive approaches. In order to do so, this study was based on documental descriptive research of papers submitted at the Annual Meeting of the National Association of the Post-Graduation Programs in Management (ENANPADs), from 1996 to 2005. Bibliometrics (Lotka's Law) was used to assess the productivity of the authors of the papers. The results are consistent with the results obtained by Fülbier and Sellhorn (2006) in Europe and reveal that authors predominantly adopt a positive approach, few researchers use the two approaches and confirm that Brazilian researchers have a lower productivity in comparison to those who publish in English-language periodicals. [ABSTRACT FROM AUTHOR]

I investigate the relationship between unethical culture and financial performance based on a text analysis of over 100,000 employee reviews posted at Glassdoor in Brazil. An original measure of unethical culture is created based on five ethical dimensions companies need to avert for an ethical culture to flourish. After creating an original list of around 1,400 terms, I find that companies scoring higher in unethical culture are less profitable and that this relationship is likely to be economically relevant. Of the five dimensions that make up an unethical culture, organizational unfairness, lack of awareness, and fear of retaliation are the three most strongly negatively related to performance. To my knowledge, this is the first paper to document a link between (un)ethical culture and corporate performance using online reviews. For investors, this paper contributes by showing that ethical culture measured by employee reviews is a value-relevant source of information. [ABSTRACT FROM AUTHOR]

The economic effects of isolation policies resulting from the COVID-19 pandemic have led small and medium-sized enterprises (SMEs) to look for alternatives to survive. Within this crisis scenario, an engaged university has an important role to play in a regional context in addressing not only health issues, but also any resultant social and economic problems. An engaged university needs to take actions that go beyond its traditional missions of education and research - it has to deliver knowledge to society. This paper analyzes a university-community project in Brazil to identify the necessary elements that help promote a regionally-engaged university: the SOS-PME Advisory Network project, which was originally designed to assist SMEs during the crisis. As a result, we identified elements necessary for promoting the university's third mission - social engagement by way of a university-community project: an engaged team, multidisciplinarity, project management, agility, alliances, a communication strategy, institutional support, and reputation. [ABSTRACT FROM AUTHOR]

This study analyzes the volume of Brazilian scientific production in Marketing published in the period 2000-2009 in BAR, RAC, RAE, RAM, RAUSP and Read periodicals and in the proceedings of EnANPAD and the (EMA). When the results were compared with those obtained by Vieira (2003) in the past decade, there was found to be an increase of 368% in the number of published papers. The number of articles published in the proceedings (81.1%) is still much higher than the number of articles published in periodicals (18.9%). Approximately 65% of the authors published only one paper in the conferences. Consumer Behavior is still the most common subject (29%). The average number of authors per paper increased from 1.7 to 2.3 and the concentration of articles produced by the top five most productive schools declined from 62.5% to 49.6%. The average number of citations per article increased from 21.6 to 37.4 but the average number of citations of Brazilian periodicals only increased from 2.0 to 2.5. The study concludes by forecasting the evolution of scientific production in the area of Marketing. [ABSTRACT FROM AUTHOR]

This paper consists of a review of the literature about dividend policy in Brazil, focusing on the empirical studies conducted from 1990 to 2010 that were published in major Brazilian administration, accounting and finance journals and major conference proceedings on this subject. The analyzed sample comprised 39 studies using various methods and conducted in various periods. Based on the model of Harris and Raviv (1991), this paper grouped studies according to model type, and it found five main categories. We were able to find some tendencies, such as: dividend policy relevance in the Brazilian market; confirmation of existence of agency problems; conflicting findings regarding the clientele hypothesis; tax signaling in, and tax impact on, defining dividend policy; non-conflicting findings regarding key factors of dividend policy. [ABSTRACT FROM AUTHOR]

This paper, based on the Actor-Network Theory, intends to analyze the dynamics of implementation of a Health Information System (HIS) in a Brazilian public hospital by following the actors involved in controversies occurred throughout the project trajectory. The changes observed over the course of the system implementation reveal that the concept of success was jointly developed via negotiation of devices ofinteressement introduced during the project. [ABSTRACT FROM AUTHOR]

Interorganizational collaborative relationships represent potential sources of competitive advantage, especially in the context of critical processes management in supply chains. Collaboration between companies can be critical to minimize the risk of opportunistic behavior between partners and to influence the optimal use of complementary resources between economic agents. The purpose of this paper is to describe the nature of the relationship between supply chain collaboration and competitive performance, evaluating the effect of information systems and technology as moderators of the relationship between collaboration and performance. Using structural equation modeling to analyze data from a sample of 368 Brazilian companies, it was found that collaboration positively influences the company's competitive performance and information systems and technologies act as moderators in the relationship between collaboration and performance. [ABSTRACT FROM AUTHOR]

Despite the advances in studies on the effects of distribution channel strategies, the relation between distribution and market share is still a little explored topic, especially in emerging markets. For that reason, this paper's core proposal is to investigate the relation between distribution and market share variables in the Brazilian market, specifically in the beverage sector, comparing two important types of consumer market channels: big and small supermarkets. For such, an empirical study was conducted based on a database with more than 180 stock keeping units (SKUs) sold by three manufacturers in the southeast of Brazil. By means of statistical analyses, the results indicate a convex and growing relation among the variables studied. In other words, there is an inflection point at which market share growth is more accentuated because of distribution. Furthermore, the curves that describe these variables show different effects when comparing big and small supermarkets. [ABSTRACT FROM AUTHOR]

This paper sought to identify the themes of Operations Management that are currently valued by automotive manufacturers in the creation, use and dissemination of new production concepts. For such, it conducted a content analysis of documents that drive the production systems adopted by the four major manufacturers, with plants in the city of Curitiba. Six themes were seen to stand out: quality management; lean production system; human resource management in operations; production and process management; design, measurement and improvement of work; and measurement of performance and productivity. [ABSTRACT FROM AUTHOR]

Given the impact caused by the use of information and communication technologies in organizations in their economic and social environment, an increase can be observed in the study about social phenomena. Among the research methods that permit studying these phenomena in depth, participant observation stands out. It enables the researcher to obtain information about the field as an insider, permitting a view of details and of the sequence of events. Since the use of participant observation in studies of Information Management (IM) in Brazil is still incipient, this paper presents essential elements of the method, its main benefits, its difficulties and challenges faced for its adoption. For such, empirical studies of IM that adopted participant observation and a research experience with 12 months in the field were analyzed, discussing the lessons learned and presenting suggestions for promoting the adoption of participant observation in IM research. [ABSTRACT FROM AUTHOR]

The objective of this study is to analyze scientific publications about clusters and local production arrangements (LPA's) in Brazil from 2000 to 2011. The study was conducted in journals classified by Qualis (Capes) in the areas of Administration, Economics and Engineering, with a total of 80 papers. The analysis made it possible to identify publication characteristics regarding methodological approaches and research methods, the most cited authors, researched clusters and LPA's and the most studied themes. A tendency was verified in recent studies: the use of theoretical approaches with greater emphasis on cooperation. It was observed that empirical research, in general, is restricted to identifying the existence of clusters in given locations and to describing them with basis on the chosen research themes. Therefore, there is an opportunity for advancing the research and for an effective contribution for theory development. [ABSTRACT FROM AUTHOR]

Retailers face a complex task in formulating prices strategies. While the goal of pricing is to lay down a general course of action, pricing methods are procedures which enable organizations to make their pricing decisions. The scope of this paper is to explore retail pricing goals along with the methods that are employed for pricing, and to investigate whether the methods employed succeed in achieving the objectives. It was found that the companies used in the sample are basically pursuing quantitative rather than qualitative objectives and that they lay emphasis on achieving sales and making profits by following market developments. Another significant factor was that, the firms in the sample seemed to attach less importance to customer-oriented methods and employ the traditional methods of costing, probably due to their simplicity. [ABSTRACT FROM AUTHOR]

This paper investigates the correlation between firm´s financial and social/environmental performance for Brazilian companies from 2001 to 2007, based on two types of panel data econometric models, which aim to analyze correlation and causality. The fixed effects model was used to estimate correlation, while a panel data IV model was used to investigate causality. The results show a positive correlation between corporate social/environmental and financial performance, mainly in the case of internal social investment, which is strongly positively correlated with the variable return on assets (ROA). The causality analysis also showed that the internal social investment has a positive and significant effect on ROA. This result is in accordance with those obtained by Laan et al (2008), which indicate that disregarding the wishes of the primary stakeholders (employees, consumers and investors) contributes negatively to performance measures. [ABSTRACT FROM AUTHOR]

This paper aims at discussing which rationality types may orient contemporary artistic practice. This objective emerged from a research made in Grupo Galpão, a twenty-eight years old theatre group from Belo Horizonte. As we entered into the research locus, by documental analysis, non participant observation and interviews, the rationality issue became a prominent theme to be discussed considering contemporary art production. By means of discourse analysis elements, we could identify in artists' discursive practices meanings about art-making, sometimes related to instrumental rationality and to surviving in the market of cultural goods; and sometimes, on the other hand, were related to substantive rationality and to practices oriented by ethical or esthetical ideals. By the end, despite of economic pressures from the cultural industry context, we understand that authentic art is intrinsically a transcendent practice and keeps moments of freedom and assertion of out-of-the-ordinary life values [ABSTRACT FROM AUTHOR]

This paper aims to analyze what extent the location inluences the internationalization process of Brazilian companies. From ive models of internationalization, that key concept is cross compared to explain the empirical analysis of the cases. The research is characterized by its longitudinal approach and methodological procedures based on the adaptive theory. Data analysis was performed in two stages: descriptive and the method of constant comparison, both using ATLAS/ti software. Based on the concept properties, four signiicant events emerged, with distinct dominance over time: trends, and comparative locational advantages (transactional and comparative) and disadvantages. The results show that the comparative advantages were decisive for the start of the internationalization and boosted the trends in the region. Transactional beneits are present in later stages, acquired through the opening of subsidiaries abroad. Locational disadvantages were also perceived throughout the whole process due to unforeseen chance events. [ABSTRACT FROM AUTHOR]

There still is a scarcity of studies examining the dynamics of the accumulation of innovative capabilities. This paper examines such issue in eight software companies in São Paulo and Rio de Janeiro, finding that: there were inter and intra-company differences in terms of speeds of capability accumulation for specific technological functions; younger companies have accumulated capabilities more rapidly; speeds of capability tended to decrease as companies accumulated more innovative levels of capabilities, offering a prospect for the acceleration of the innovation process. Such evidence is to deepen our understanding of the firm-level technological accumulation process,= and provide some notion of the time needed to obtain the benefits from efforts on learning and innovative capability building. [ABSTRACT FROM AUTHOR]

This paper analyses the factors affecting the implementation of a strategy within the hospital environment. Such strategy is the implementation of the Quick Response Team in hospitalization units, pursuing quality and safe services to the patient. The choice was based in the analysis of a strategy rendering positive results to the studied institution. A qualitative exploratory research was used, being a single case study within a private hospital located at Porto Alegre, Rio Grande do Sul, Brazil. In-Depth interviews and Causal Cognitive Maps were applied. The research results have shown that the differential factor determining the implementation success of the Quick Response Team was the human component. The studied process was also successful due to the confluence of multiple factors, which have become facilitators to assure such a success. As an academic contribution, the Cognitive Mapping brings an opportunity to better understanding the hierarchic levels when thinking about the strategy process. [ABSTRACT FROM AUTHOR]

The objective of this paper is to analyze the relationship between the voluntary disclosures of relevant information on the websites of a sample of 282 non-financial Bovespa-listed publicly-quoted companies. Based on the relevance of the corporate information (financial and governance) assessed by the information intermediaries and that provide the basis for constituting weighted disclosure indices the results suggest that there is more disclosure: i) the bigger the firm is and the bigger the return on company shares; ii) in companies that have a special type of corporate governance; iii) for those categories of corporate information that are more requested by the rating agencies and by stock brokers; iv) in companies with larger debts. [ABSTRACT FROM AUTHOR]

The objective of this paper is to identify the existence of significant differences between Brazilian publicly-quoted and private companies as far as concerns the conservative nature of their financial statements. The exploratory and descriptive research was based on a sample of 1,384 company years, with 770 observations relating to private companies and 614 to publicly-quoted companies, for the period 2000 to 2004. The Ball and Shivakumar (2005) model was used, which allows conservatism to be analyzed by means of the reversion of accounting results. The results obtained are evidence that in private companies there is less likelihood of recognizing losses opportunely and because of this their financial statements are less conservative than those of publicly-quoted companies. [ABSTRACT FROM AUTHOR]

This paper presents empirical tests for investigating the occurrence of over-reaction and under-reaction phenomena in the Brazilian stock market. It is proposed that a model based on the theory of fuzzy sets, which bears a strong relationship to representativeness and anchoring heuristics, as established in the theory of behavioral finance, should be used for these tests. The proposed model is used to form portfolios and uses the financial indicators of publicly-quoted companies. Two lots of shares were used for the analyses; one from the oil and petro-chemical sector and the other from the textile sector; the financial indicators for the period 1994 to 2005 were used. [ABSTRACT FROM AUTHOR]

The theme of competitiveness has been subject of research in different academic realms, such as economy, strategy, operations management and organization studies. As expected, each of these disciplines deal with competitiveness according to its own perspectives and theoretical background. In this essay, we seek to integrate a number of different perspectives, encompassing diverse analysis' levels. As leitmotiv, we take the competitive capability of Brazilian companies vis-à-vis the present business environment. The paper is based on the current literature. Emphasis is given to studies focusing the Brazilian context. Our main objective is to offer a general framework about competitiveness in the Brazilian context. We also speculate on how Brazilian firms could improve their competitiveness. Finally, we indicate limitations of the study and indicate directions for future research. [ABSTRACT FROM AUTHOR]