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This study aims to analyze the relative efficiency of graduate programs in terms of the quality of their scientific publications in journals. To this end, we applied Data Envelopment Analysis to the fields of Public and Business Administration, Accounting, and Tourism, using data from the 2017 Quadrennial Evaluation developed by the Coordenação de Aperfeiçoamento de Pessoal de Nível Superior “Coordination for the Improvement of Higher Education Personnel”, CAPES. The results suggest that efficient graduate programs are concentrated in the center-south axis of Brazil, in the areas of Administration and Accounting. Despite the overall publishing strategy in journals of various ranks (strata), efficient graduate programs allocate their efficiency primarily to Qualis A1 journals, A1 being the excellence rating in the CAPES scale. We conclude that legitimized research practices pressure graduate programs to improve the quality of their publications while threatening the survival of programs that fail to conform to the assessment rules.

The proposition of thinking about the Organizational Studies from Latin America (LA) has as its premise to acknowledge that epistemology is political and that there exists an epistemology of domination which is inseparable from its material foundation. First, this essay discusses the meaning of LA, arguing that it is both a geopolitical space and a category of analysis. It then analyzes Organizational Studies in LA from the Brazilian perspective. Finally, the study emphasizes the importance of knowledge based on a critical ethic that contributes to make organizational processes that confront the multiple concrete expressions of coloniality visible, which be also relevant to struggling communities and collectives.

Journals are the most important vehicles for sharing research results. Some countries (such as Brazil, Chile and Portugal) are underrepresented in terms of originating papers published in top Information Systems journals. This theoretical paper aims to provide a roadmap signposting the key elements for a paper to meet the criteria for publication in the top Information Systems journals. Ten dimensions for critically reviewing Information Systems papers were identified in the literature. Considering the importance of having a paper published in a top journal, for both the author and for the institution to which he is affiliated, this paper might be used by researchers wishing to submit papers to top journals, as well as by editors and reviewers who might benefit by reflecting on the standards adopted in peer review systems.

RESUMOA indústria de papel e celulose convive com questões de adequação da oferta à demanda que influenciam na tomada de decisão em vários elos da cadeia produtiva. A necessidade de aumento da capacidade de produção gera uma demanda por altos investimentos. Entretanto, a pressão por baixos custos requer novos investimentos em tecnologia, normalmente associados ao processo e ao produto. Com isso desenvolvem-se grandes corporações, mas que são vulneráveis ao mercado e com baixa capacidade de influenciá-lo. Na busca de compreender a dinâmica desse mercado e quais os fatores que determinam a sua competitividade, deve-se analisar como se agrega valor nesse tipo de indústria. O objetivo deste estudo foi analisar os fatores que determinam a competitividade internacional do segmento de imprimir e escrever a partir da análise comparativa da cadeia de valor das principais empresas mundiais e brasileiras deste segmento. Conclui-se, preliminarmente, que uma diferenciação essencial na agregação de valor está localizada na distribuição do produto consolidado a partir de um processo de internacionalização que permita avançar no objetivo de inovar, introduzindo-se em novos mercados, ou por meio de cooperações na cadeia que possibilitem criar novas formas de organização. Mais do que processos ou produtos, as empresas brasileiras devem preocupar-se com a forma de se organizarem e venderem seus produtos, vinculando isto a um projeto de internacionalização que efetivamente garanta ao consumidor final, presente em outro país, a percepção de um valor agregado ao produto brasileiro.ABSTRACTThe pulp and paper industry faces problems trying to match supply with demand, and that affects the decision-making process to be made in the several steps of the production chain. The need of increasing production creates high investment demands. However, the pressure towards low costs requires new investments in technologies, generally associated to process and product, cause the development of large corporations that are vulnerable to market and have low capability of affecting it. In order to understand such market dynamics and the factors determining its competitiveness, we should analyze how to aggregate value to this type of industry. The present study aims at analyzing the factors determining the international competitiveness of the printing and writing paper segment through an analysis comparing the Brazilian and international companies production chain. Preliminary, it was inferred that the main difference is set in the product distribution internationalization process that permits to innovate and participate in new market. Such internationalization process also allows the creation of new organization forms through cooperation within the production chain. The Brazilian companies should be more concerned about the way they are organized and sales of their products than about processes and products; they should be linked to an internationalization project which effectively provides the other country’s final consumer a guarantee that the Brazilian product has an aggregated value.RESUMENLa industria de papel y celulosa convive con cuestiones de adecuación de oferta y demanda que influyen en la toma de decisión en varias etapas de la cadena productiva. La necesidad de aumentar la capacidad de producción genera una demanda por altas inversiones. Sin embargo, la presión por costos bajos requiere nuevas inversiones en tecnología, normalmente asociadas al proceso y al producto. Con esto se desarrollan grandes corporaciones, que son vulnerables al mercado y tienen poca capacidad de influenciarlo. Al buscar comprender la dinámica de este mercado y los factores que determinan su competitividad, hay que analizar de qué forma este tipo de industria agrega valor. Este estudio tuvo por finalidad analizar los factores que determinan la competitividad internacional del segmento de imprimir y escribir a partir de un análisis comparativo de la cadena de valor de las principales empresas mundiales y brasileñas de este segmento. Preliminarmente, se concluye que hay una diferenciación esencial en la agregación de valor situada en la distribución del producto consolidado a partir de un proceso de internacionalización que permita avanzar en el objetivo de innovar para entrar en nuevos mercados, o por medio de cooperaciones en la cadena, que posibiliten crear nuevas formas de organización. Más que procesos o productos, las empresas brasileñas deben preocuparse con la forma de organizarse y de vender sus productos y vincular esto a un proyecto de internacionalización que efectivamente le garantice al consumidor final, presente en otro país, la percepción de un valor agregado al producto brasileño.

O objetivo deste estudo é compreender os períodos de adaptação estratégica da empresa Celulose Irani S.A entre 1994 a 2012 e correlacioná-los com as capacidades estratégicas apresentadas no modelo de Desarbo et al. (2005). Adotou-se a abordagem qualitativa, à luz do paradigma interpretativista. Utilizou-se o método estudo de caso descritivo. Os dados foram coletados por meio de pesquisa documental e de campo sendo aplicadas entrevistas semiestruturadas. Os períodos de adaptação estratégica foram analisados por meio das três dimensões estratégicas da metodologia de Pettigrew (1985) – contexto, conteúdo e processo. Como principais resultados, foram identificados três períodos estratégicos: I – Gestão voltada para a produção em que o foco era o aumento da produção,; II – Gestão planejada de crescimento sustentável e desenvolvimento de pessoas, priorizando atividades que possibilitassem o desenvolvimento de competências para uma produção sustentável e inovadora; III - Foco no core business e expansão estratégica, pois tem como Visão de Futuro estar entre as três maiores do Brasil nos segmentos em que atua. Palavras-chave: Adaptação Estratégica. Mudança Estratégica. Capacidade Estratégica.

The supply and use of information technology have changed the profile of individuals worldwide. The analysis of the profile of Brazilian citizens indicates that the supply of information technology and the profile of the population changed in recent decades, separately or together. By obtaining an index such as, education, access to mobile telephony and computers with internet access, we can perceive changes in the habits of Brazil in recent years. With the increasing technological advances such as the emergence of tablet-PCs, e-paper, smartphones, digital cameras, among others, there is a growing expectation of a decrease in paper consumption. On the other hand, greater access to information - with internet available in several locations at low cost - and technologies such as printers increasingly affordable prices, tends to increase the volume of impressions, as well as the consumption of equipment increases the consumption of packaging based on paper. This study drew statistical studies between the increased use of information technology and paper consumption in the Brazilian market, using data for twenty years - from 1990 to 2009 - Bracelpa (Associação Brasileira de Celulose e Papel) and the Annual Survey of Management Resources for Informatics at the Fundação Getúlio Vargas – Escola de Administração do Estado de São Paulo (FGV-EAESP). Through the literature review on the topic and statistical tests, it was investigated whether corporate investments in information technology provided to reduce the consumption of certain types of papers in Brazilian marketplace. To answer the hypotheses, we performed a correlation between the development of paper consumption, according to the types (newsprint, printing and writing), and investments in information technology, according to the sectors (services, industry and trade). The results corroborate the earlier study, developed by Moraes Meirelles and Nacimiento (2010), which was analyzed in a period of six years, indicating that the use of IT did not bring benefit to the reduction of paper consumption in the Brazilian market, considering the types of roles impacted by this use. It is evident through this study that the values of IT investments by companies participating in this research had positive correlation with the fall in consumption of newsprint and writing paper type, indicating that, possibly, access to digital information through reduced the use of newspapers for circulation of news. It is also evident in the increased consumption of other types of paper such as newsprint and packaging, consumption increased along with IT investments, thus we can deduce that the easy access to computer equipment, including printers would lead to the printing of electronic files, unnecessarily, as well as increased sales of electronic equipment tends to increase the use of paper packaging.

A dimensão Uso do Sistema de Controle Gerencial (SCG) proposta por Simons é referendada como inovadora por reforçar o papel do SCG como influenciador da estratégia e, portanto, com possibilidade de ser estudado em pesquisas que expliquem as diferenças de desempenho das empresas. Esta importância pode ser verificada pelos trabalhos que utilizaram parcial ou integralmente o framework Levers of Control no período de 1995 a 2007, publicados nos principais periódicos internacionais de Contabilidade Gerencial e Estratégia, sem que seja encontrada correspondência na literatura nacional. Este artigo teve como objetivo identificar quais contribuições os estudos publicados na literatura internacional sobre o modelo Levers of Control podem trazer para a pesquisa em Contabilidade Gerencial no Brasil. O trabalho tem como principais contribuições propiciar uma análise aprofundada do modelo teórico e consolidar os resultados empíricos acerca do construto. Do ponto de vista metodológico, o trabalho se caracteriza como uma análise bibliográfica complementada por uma análise crítica dos resultados das pesquisas. Os resultados desta análise evidenciaram que grande parte do modelo foi validada empiricamente, embora algumas pesquisas trouxeram resultados divergentes. Outra constatação é que as pesquisas não tiveram continuidade, de onde se conclui que o modelo tem grande potencial para ser validado em pesquisas brasileiras. Recomenda-se o estudo do modelo em conjunto com construtos da Estratégia e Comportamento Organizacional, assumindo que ele possa ser apenas parte de um framework mais amplo.The dimension of Management control system (MCS) use proposed by Simons is considered innovative because it strengthens the MCS role as a strategy inducer, so it has the possibility to be studied in researches that explain the companies different performances. This importance can be verified in the papers that used, partially or fully, the framework Levers of Control during the period of 1995 to 2007, which were published in the main international magazines of Management Accountancy and Strategy, lacking any correspondence in the national literature. This article had as its objective to identify which contributions the studies published in the international literature about the model Levers of Control could bring to the research in Management Accountancy in Brazil. The paper has as its main contributions to provide a deep analysis of the theoretical model and to consolidate the empirical results about the construct. According to the methodological point of view, the paper is taken as a bibliographic analisys added by a critical analysis of the results of researches. The results of this analysis showed that most of the model was validated empirically, although some researches brought up different results. Another finding is that the researches had no continuity and because of that it is concluded that the model has great potential to be validated in Brazilian researches. It is recommended the study of the model in association with constructs of Strategy and Organizational Behavior, assuming that it can be only a part of a greater framework.

O presente estudo objetivou analisar se existe uma relação entre o desempenho das indústrias de papel e celulose, por meio da utilização da modelagem de Fleuriet e os níveis de concentração de mercado, entre os anos de 2003 e 2007. Metodologicamente, o presente artigo pode ser categorizado como: [1] estudo formal; [2] ex post facto; [3] descritivo e causal e; [4] longitudinal porque é feito em um período de cinco anos. A fonte de dados utilizada para identificação e classificação das indústrias de papel e celulose brasileiras foi o banco de dados da BRACELPA - Associação Brasileira de Celulose e Papel. Optou-se pela utilização do CRk e do índice de Hirschman-Herfindahl (HH) para mensurar a concentração de mercado da celulose e papel. Verificou-se que o saldo em tesouraria (T), o capital de giro (CCL) e a necessidade de capital de giro (IOG), que definem o desempenho financeiro e operacional das organizações, na metodologia de Fleuriet, mantiveram-se em patamares aceitáveis e muito sólidos para as quatro maiores empresas do setor, com exceção dos primeiros anos analisados, enquanto a concentração manteve uma ligeira tendência de queda.Os resultados indicam que a relação entre concentração e desempenho depende de série de tempo e dos indicadores utilizados.This study aimed to analyze whether there is a relationship between the performance of pulp and paper industries, through the use of Fleuriet modeling and the concentration levels of the market, between the years 2003 and 2007. Methodologically, this paper can be categorized as: [1] formal study, [2] ex post facto, [3] descriptive and causal and, [4] longitudinal, because it is done over a period of five years. The data source used for identification and classification of Brazilian pulp and paper industries was the database of BRACELPA - Associação Brasileira de Celulose e Papel. It was decided to use the CRk and Hirschman-Herfindahl Index (HH) to measure the concentration of pulp and paper market. It was found that the balance in cash (T), the working capital (CCL) and the need for working capital (IOG), which define the operational and financial performance of organizations, the Fleuriet methodology, remained at levels acceptable and very robust for the four largest companies in the industry, except for the first years analyzed, while the concentration remained a slight downward trend.The results indicate that the relationship between concentration and performance depends on the time series and indicators used.

O objetivo do artigo é traçar um perfil da pesquisa em Controladoria nos trabalhos publicados em anais do Encontro da Associação Nacional de Pós-Graduação e Pesquisa em Administração (EnANPAD) e do Congresso USP de Controladoria e Contabilidade, no período de 2001 a 2006. A metodologia da pesquisa adotada constituise de um estudo exploratório, com análise documental e abordagem quantitativa. Como resultados da pesquisa realizada têm-se os temas abordados, os métodos de pesquisa adotados, as abordagens da Controladoria estudados, a filiação dos pesquisadores e a bibliografia consultada e referenciada nos trabalhos. Conclui-se que, embora se tenha constatado um maior número de trabalhos publicados em 2005, o volume ainda é pequeno comparativamente a outros temas focalizados nesses eventos. O pequeno número de trabalhos também pode ter sido influenciado pela forma de localização adotada para selecionar os trabalhos com as palavras Controladoria, Controller, Contabilidade Gerencial e Controle Gerencial no título, no resumo ou nas palavras-chave. Todavia, a relevância do estudo está em contribuir para a identificação da evolução quantitativa e qualitativa da pesquisa em Controladoria no Brasil.This article aims to outline a profile of Controllership research in papers published in the annals of the National Association of Post-Graduate Programs and Research in Business Administration (EnANPAD) meeting and the USP Controllership and Accountancy Congress, from 2001 to 2006. The adopted research methodology comprised an exploratory study, with documentary analysis and a quantitative approach. The research results showed the main themes of these works, the adopted research methods, the different approaches to the study of Controllership, the researchers' affiliations and the bibliography consulted and referenced in the articles. It was concluded that, even though more papers were published in 2005, the volume is still small when compared to other themes focused on at these events. The small number of articles may also have been influenced by the search technique employed for selecting works, using the words Controllership, Controller, Management Accounting and Management Control, contained in the title, abstract or keywords. Nevertheless, this study is relevant to the extent that it contributes to the identification of the qualitative and quantitative evolution of Controllership research in Brazil.

As teorias podem ser consideradas como mecanismos simplificadores da realidade. Neste processo de simplificação, conceitos-chave permanecem no âmago das teorias, enquanto outros são distorcidos ou ignorados. Nos estudos disponíveis sobre países em desenvolvimento, aspectos importantes são desconhecidos; por outro lado, os estudos de países desenvolvidos não refletem a realidade dos emergentes. Visando uma maior aplicabilidade das teorias de internacionalização em países emergentes, este ensaio teórico identifica os principais conceitos-chave do Modelo de Ciclo de Vida do Produto, da Escola Nórdica (Uppsala), do Paradigma Eclético, da Teoria das Escolhas Adaptativas, da RBV (Resource-Based View) e do Modelo Diamante. São explorados os conceitos de localização, recursos tangíveis, recursos intangíveis, ambiente, escolhas gerenciais, aprendizagem e influência de agentes externos, identificando-se as suas interseções. Sugere-se que se avalie empiricamente, de forma longitudinal, a influência de cada conceitochave ao longo do processo de internacionalização, para a construção de teorias que reflitam a realidade de países emergentes. Advoga-se que nenhum modelo, isoladamente, consegue explicar o fenômeno.Theories may be considered to be mechanisms that simplify reality. During this simplification, key concepts remain and are highlighted while others are ignored. In order to broaden the applicability of internationalization theories to developing countries this theoretical paper identified the main concepts of the Life Cycle, Nordic School of Uppsala, Eclectic Paradigm, Adaptive Choice, Resource Based View and Diamond Model theories. The concepts of location, tangible and intangible resources, environment, management choices, learning and influence of external agents were explored. It was suggested that the internationalization process be assessed from a longitudinal perspective to identify the importance of each key concept during the process. The objective was to construct new and more dynamic theories that better reflect the true situation of developing countries. The conclusion was that no model can, by itself, explain the process.

Purpose – This paper aims to investigate the formation of an inter-organizational collaboration network that made it possible to repair 2,516 mechanical respirators that were inoperative in Brazil during the first wave of the COVID-19 pandemic. Design/methodology/approach – A qualitative approach was used in a single case study with semi-structured interviews. The interviewee selection process was non-probabilistic through snowball sampling. Findings – The results suggest that society, through different social groups with their different roles, can organize itself quickly through the formation of collaborative networks, and this organizational configuration can be an alternative for facing crises where actions isolated would be insufficient or slow to urgently address complex situations. Practical implications – This paper aims to (1) demonstrate that society, through different social groups with their different roles, can organize itself quickly through the formation of collaborative networks; (2) favor the understanding and dynamics of the formation of a network; and (3) contribute to a possible replication of this initiative in future contexts. Originality/value – The case portrays an unprecedented formation of a collaboration network involving more than 144 organizations that mobilized quickly in a complex context of a pandemic and that generated remarkable results through the reintroduction of equipment that were responsible for the preservation of thousands of lives during the year from 2020.

Purpose – This paper studies the impact of certain characteristics of companies to training programs in the Industry 4.0 (I4.0) context. Partial objective is to rank the main human barriers companies have to overcome so that they can digitalize. Design/methodology/approach – To accomplish the objectives, a closed-ended questionnaire was sent to Slovak and Italian companies and analyzed using statistical nonparametric tests. The partial objective was achieved using the so-called Henry-Garrett’s ranking method. Findings – Results show the significance impact of companies’ characteristics such as foreign participation and company dimension on training practices whereas economic situation (financial health) seems not to influence it. Research limitations/implications – The study may lack generalizability as only 102 answers were collected. Perhaps, the outcome would be different with another sample from other countries. Moreover, using closed-ended questions, certain features may not have been covered. Practical implications – Companies should always guarantee training for the resulted benefits. It is fundamental for organizations to find a time gap, resources and professionals who can teach these programs. Even when companies are incurring financial problems they should do so since human capital development can increase their competitiveness. The most critical barriers should be carefully addressed by companies. Training can help to overcome I4.0 barriers related to Human Resources (HR) and contribute to its growth. Originality/value – This paper gives insights of the impact of certain characteristics of companies to the training programs. Because past research has limited their analysis on the identification of barrier, its novelty lies in the attempt to rank the most significant barriers among those detected by other authors in previous research.

Purpose – Customer value orientation, brand value and business ethics are critical variables to developing long-term relationships with customers and achieve sustainable sales growth over time. This research shows how the degree of orientation to customer value by the sales forces, brand value and business ethical standards could significantly influence organizational performance. Design/methodology/approach – The study contributes to an explanatory model through a structural equation model (SEM) and empirical evidence of research applied to 327 executives – occupying medium and high positions in several companies in Chile – who manage their business globally. Findings – The results support the hypothesis that customer value orientation, brand value and business ethics influence organizational performance. Originality/value – This research shows how the degree of orientation to customer value by the sales forces, brand value and business ethical standards could significantly influence organizational performance in a country like Chile.

Purpose – The study aims to investigate the effect of autonomy on employee job performance and the mediation effect of engagement. It also explores whether an employee’s age moderates the model. Design/methodology/approach – Data were collected through a face-to-face survey administered to various types of workers in their workplaces. The selection of companies was based on a database available at the university. Response rate was 35%, yielding 210 instruments with complete responses. Structural Equation Modeling was the chosen method for data analysis. Findings – Results demonstrate a positive and significant relationship between autonomy and engagement as well as between engagement and job performance. Moreover, engagement plays a full mediating role in the relationship between autonomy and job performance. Additionally, while age does not moderate the relationship, it does have a differential impact on the mediation process. Practical implications – The creation of management strategies focused on resources such as autonomy must be adapted according to seniority, with the purpose of enhancing employee engagement and performance in today’s organizations. Originality/value – This paper closes a gap between autonomy and Job Demands-Resources theory by providing evidence on the effects of autonomy, engagement and age on job performance.

Abstract This study explores the following theoretical research question: How can business ethics help to reframe corporate sustainability strategies? This paper’s contribution to corporate sustainability (CS) theory is the interconnection of concepts and models from disparate fields of thought, addressing gaps of perception that can impair the development of CS strategies. This paper’s main result is a comprehensive and articulated framework that links the societal level of sustainability to the organizational dimension of CS and the individual dimension of managers’ moral orientation. The framework reinforces the perception that business ethics driven by a normative orientation could improve CS results when supported by an organizational culture that allows reversing ethical blindness.

Purpose: This article aimed to analyze the effects of CPC 06 (R2) – Leases adoption on the rents line of the Value-Added Statement (VAS) and on the percentage of value-added distributed as rents. Methodology: The approach of this paper is quantitative, and the data collection method is documental. The sample is composed by merchants listed on B3. Analysis of variations and Wilcoxon signed-rank test were applied on the VAS rent line and on the percentage of value-added distributed as rents of these companies in the three-year period after (2019-2021) and before (2016-2018) the CPC 06 (R2) adoption. Results: It was identified that, after the CPC 06 (R2) adoption, there was a significant reduction in the values of the VAS rent line and in the percentage of value-added distributed as rents of the sample companies. This occurred because companies have been allocating payments of the same economic nature (compensation to third parties for the use of their capital) in three different lines in the VAS, namely rent, depreciation and interest. The Wilcoxon signed-rank test indicated statistically significant differences in the average value of the VAS rents line and in the average percentage of value-added distributed as rents in the three-year period after the implementation of CPC 06 (R2) compared to the previous three-year period. Contributions of the Study: The paper contributes to the literature about leases and VAS, being pioneer in the analysis of the effects of leases on this statement after the CPC 06 (R2) adoption. It also helps users of accounting information to understand the effects of leases on the VAS and properly interpret the lines affected by CPC 06 (R2). Finally, it contributes to regulatory authorities, because indicates a potential need to revise the VAS standard.

The COVID-19 pandemic forced the adoption of teleworking from home as an alternative to making operations viable for several companies, which implied adjustments in management models. Thus, this paper aims to identify the relationships among leadership styles (transactional and transformational), organizational climate, teleworker satisfaction, and manager incivility in the context of teleworking from home, in the short term and potentially on the long term. The quantitative research uses structural equation modeling estimated by partial least squares. The results show that both leadership styles and organizational climate positively impact teleworker satisfaction. Additionally, organizational climate partially mediates the relationships between leadership styles and teleworker satisfaction. However, the moderating effect of incivility is not confirmed. That contributes to the organization entirely or partially in a home office, a post-pandemic trend, or in new similar situations. The Theory of Adjustment highlights the relationship between the constructs studied in a virtual context, contributing to the field of people management studies.

This paper aimed to analyze how agents – managers and employees – experienced change in an educational institution, due to the Covid-19 pandemic. We developed a framework that considers the junction between Badham's 5M Framework (mindful, mobilising, mapping, mask, and mirror) and Pettigrew's processual approach to strategic change (why change - context, what to change – content, and how to change - process). We carried out a qualitative, descriptive, and explanatory case study in an educational institution, here called Beta. Data were collected through 12 narrative interviews with Beta’s managers and employees. And they were analyzed by means of categorial content analysis technique, using the NVivo Software. The results revealed that the change occurred in three phases – the closure and online teaching; the hybrid teaching model; and the return to the ‘new normal’. To face the challenges, complexity and chaos, the unity and cohesion of the group to overcome a 'common enemy' - the pandemic - was preponderant. The sharing of solutions as well as the pain and suffering was built in a creative and flexible way, tuning the difficulties faced with support, counseling, and leadership strategies. This study allowed the elaboration of a theoretical framework that join the two approaches, called Processual Analysis of Management to Change.

Purpose – This paper aims to identify the scale efficiency of dry ports in Brazil and its main technological drivers. Design/methodology/approach – This paper uses the Data Envelopment Analysis (DEA) model in two stages. The first stage of the DEA was used to measure the efficiency of the dry ports. In the second stage, the Bootstrap Truncated Regression (BTR) was applied to explore the relationship between efficiency and the factors analyzed. The inputs, outputs and contextual variables for this analysis were extracted from the secondary database provided by Revista Tecnologística. Findings – In the first analysis stage, a high level of idleness was verified in the operations. The contextual variables in the second stage were significant: Certification, Warehouse Management System (WMS), barcode and Radio Frequency Identification (RFID). Results corroborate the positive impact of Information Technology (IT) coordination processes on logistics performance. Practical implications – Results show that dry ports operate below their technical and operational capacity and that the sector's lack of regulation in Brazil can facilitate and encourage the use of ports and marine terminals by importers and exporters. Originality/value – Application of two-stage DEA measures efficiency as a sectoral benchmarking tool.

Abstract The objective of this study was to analyze how the COVID-19 crisis has affected the determinants and predictability of the domestic credit rating issued by Fitch Ratings in Argentina. Additionally, it aims to evaluate the effects of credit rating agencies using the through-the-cycle method. Given the subjective nature of credit rating categorization, researchers have developed models for explaining and predicting credit ratings. This subjectivity is significant during economic events. Therefore, it is important to investigate whether the factors that determine and predict credit ratings remained consistent before and during the COVID-19 crisis. This paper contributes significantly to understanding how the application of the through-the-cycle method affects the determinants and predictability of credit ratings in economic crises. Theapplication of the through-the-cycle method by credit rating agencies as a criterion during the COVID-19 crisis resulted in a breakdown of the usual correlation between determinants and credit rating. Understanding whether variables are permanent or transitory components is crucial for investors and borrowers to anticipate credit rating changes during economic downturns. The dependent variables are the long-term domestic credit rating categories. The independent variables are derived from the Fitch Ratings credit rating methodology and the literature, which includes quantitative and qualitative variables. The statistical methods used are ordinal logistic regression, generalized ordinal logistic regression, and support vector machines. The COVID-19 crisis was considered a transitory event due to the application of the through-the-cycle approach by rating agencies. During the pandemic, specific determinants of credit ratings are not considered due to their transitory nature. The study identifies interest coverage ratio and competitive position as transitory components. This approach led to less predictability but a more stable credit rating.

This paper examines the impact of integrating sustainability performance with innovation performance on value creation in developing countries. The study employs content analysis to assess the levels of sustainability performance and innovation performance in 21 companies listed on the Iraqi Stock Exchange from 2011 to 2022. To test the proposed hypotheses, the study utilizes pooled Ordinary Least Squares (ols) and panel analysis. The findings reveal that sustainability performance and innovation performance positively influence company value, both independently and jointly. Furthermore, the results underscore the importance of investing in innovation processes to achieve a competitive advantage that fosters value creation. The study also highlights the critical balance between the increasing adoption of sustainable technologies in manufacturing and the effective application of diverse innovative technologies across production, operations, marketing, and organizational strategies as integral components of new product development. These findings hold significant implications for strategic decision-making, suggesting that companies in developing nations should pursue sustainable innovation pathways by adopting appropriate technologies and ensuring their long-term viability amid rapid technological advancements.

O artigo discute a questão do conteúdo informacional de números contábil-financeiros e analisa a relação entre estas informações e o custo de captação das maiores empresas do setor Papel & Celulose que obtiveram recursos nos mercados americano e internacional de bonds durante o período 1991-98. Os indicadores contábil-financeiros analisados mostraram que as empresas brasileiras não apresentaram um elevado desempenho como as empresas que captaram recursos com um baixo custo, mas, também, não apresentaram características semelhantes às empresas - americanas e canadenses com profundos problemas financeiros - que captaram a um alto custo nos mercados estudados.The article concerns the information provided by accounting/financial variables and analyzes the relationship between this information and the cost of funding for the largest Pulp and Paper companies that raised capital in the U.S. and international bond markets in the period 1991-98. The analyzed accounting/financial variables showed that Brazilian companies neither performed as well as the companies that raised capital with a low cost, nor presented the same characteristics as the companies - American and Canadian companies with large financial problems - that raised capital with a high cost in the studied markets.

This paper investigates the influence of cybernetic and dynamic controls on strategic and operational flexibility and, consequently, on monetary and non-monetary performance indicators. Even though business and operation strategies have been the object of many studies, management accounting studies on how management control systems could contribute to flexibility are scarce. We conducted a survey with 89 professionals who work in Brazilian companies and employed structural equation modeling (SEM) to test the relationships included in the theoretical model. Our findings indicate that the relationship between monetary cybernetic control and strategic flexibility is not statistically significant. The results support the positive association between non-monetary and dynamic controls on strategic flexibility. Finally, the findings also support the mediating role of operational flexibility in the relationship between strategic flexibility and performance. This paper’s main contribution to the management control literature is its explanation of the impact of management control systems on strategic flexibility, operational flexibility, and organizational performance. For practitioners, the results highlight the importance of role management control and business strategy to leverage performance.

Several papers have connected management controls to strategic commitment, innovation, and corporate governance, among other organizational outcomes. There are few studies that relate the levers of control framework proposed by Simons (1995) to strategic alignment. This paper aims to evaluate the relationships between Simons´ strategic levers of control with the vertical strategic alignment at Itaipu Binacional. Data collected through a survey of 341 respondents and analysed through structural equation modelling by the Partial Least Squares (PLS) method revealed that the levers of control are associated, exerting a positive influence, with the strategic alignment, with diagnostic, beliefs, and interactive systems showing significant statistical associations.

RESUMOEste trabalho analisa as principais características da literatura cinzenta, avaliando o uso de algumas das fontes potencialmente úteis para os docentes e discentes das áreas de administração de empresas e ciências contábeis, além de considerar novas formas de difusão do conhecimento científico propiciado pelos open-archives, pre-prints e open-access.Apesar de restrições manifestadas pela comunidade acadêmica quanto ao uso desse tipo de referência, em muitos casos, ela constitui a única fonte primária de informação disponível sobre determinados temas, ampliando sua importância para as ciências sociais aplicadas. Adicionalmente, há que se considerar que as facilidades propiciadas pela Internet têm levado a um crescimento do uso de referências não convencionais, especialmente sob a forma de relatórios, estudos setoriais e evolu��ão de índices e indicadores, ajudando a fundamentar análises e trabalhos acadêmicos. Verifica-se também que textos, apresentações e interações eletrônicas com grupos e fóruns on-line de debate têm possibilitado uma troca profícua de informações, colaborando de maneira significativa para a evolução do conhecimento em ciências contábeis e administração de empresas. Essas formas de difusão também são analisadas neste trabalho.ABSTRACTThis work analyzes the characteristics of gray literature, evaluating the use of this useful information source for teachers, students and researches of business administration and accounting. Moreover, it studies new kinds of diffusion of the scientific knowledge with the use of open archives, preprints and open-access bases. Although we found restrictions of some academics communities, the use of this kind of reference have been growing, justifying its importance. In many cases, it is the only primary information source about some subjects. The Internet has led to increase of the gray literature uses, such as reports and studies. Websites, electronic presentations and interactions with on-line groups have made possible the exchange of more information, allowing the evolution of the knowledge in accounting and business administration. This kind of diffusion also is analyzed in this work.RESUMENEste trabajo analiza las principales características de la literatura gris, para evaluar el uso de algunas de las fuentes potencialmente útiles para los docentes y discentes de las áreas de administración de empresas y ciencias contables, además de considerar nuevas formas de difusión del conocimiento científico propiciado por los open-archives, pre-prints y open-access. A pesar de las restricciones expuestas por la comunidad académica sobre el uso de este tipo de referencia, en muchos casos, ella constituye la única fuente primaria de información disponible sobre determinados temas, y su importancia se amplía en las ciencias sociales aplicadas. Hay que considerar además que las facilidades que la Internet ofrece suscitó el crecimiento del uso de referencias no convencionales, especialmente los informes, estudios sectoriales y evolución de índices e indicadores, que ayudan a fundamentar análisis y trabajos académicos. Se observa también que textos, presentaciones e interacciones electrónicas con grupos y fórum on-line de debates posibilitaron un intercambio proficuo de informaciones, que colaboran de manera significativa para la evolución del conocimiento en ciencias contables y administración de empresas. Estas formas de difusión también se analizan en este trabajo.

Purpose – This study aims to evaluate the effectiveness of machine learning models to yield profitability over the market benchmark, notably in periods of systemic instability, such as the ongoing war between Russia and Ukraine. Design/methodology/approach – This study made computational experiments using support vector machine (SVM) classifiers to predict stock price movements for three financial markets and construct profitable trading strategies to subsidize investors’ decision-making. Findings – On average, machine learning models outperformed the market benchmarks during the more volatile period of the Russia–Ukraine war, but not during the period before the conflict. Moreover, the hyperparameter combinations for which the profitability is superior were found to be highly sensitive to small variations during the model training process. Practical implications – Investors should proceed with caution when applying machine learning models for stock price forecasting and trading recommendations, as their superior performance for volatile periods – in terms of generating abnormal gains over the market – was not observed for a period of relative stability in the economy. Originality/value – This paper’s approach to search for financial strategies that succeed in outperforming the market provides empirical evidence about the effectiveness of state-of-the-art machine learning techniques before and after the conflict deflagration, which is of potential value for researchers in quantitative finance and market professionals who operate in the financial segment.

Purpose – This paper aims to investigate whether professional data analysts’ trust of black-box systems is increased by explainability artifacts. Design/methodology/approach – The study was developed in two phases. First a black-box prediction model was estimated using artificial neural networks, and local explainability artifacts were estimated using local interpretable model-agnostic explanations (LIME) algorithms. In the second phase, the model and explainability outcomes were presented to a sample of data analysts from the financial market and their trust of the models was measured. Finally, interviews were conducted in order to understand their perceptions regarding black-box models. Findings – The data suggest that users’ trust of black-box systems is high and explainability artifacts do not influence this behavior. The interviews reveal that the nature and complexity of the problem a black-box model addresses influences the users’ perceptions, trust being reduced in situations that represent a threat (e.g. autonomous cars). Concerns about the models’ ethics were also mentioned by the interviewees. Research limitations/implications – The study considered a small sample of professional analysts from the financial market, which traditionally employs data analysis techniques for credit and risk analysis. Research with personnel in other sectors might reveal different perceptions. Originality/value – Other studies regarding trust in black-box models and explainability artifacts have focused on ordinary users, with little or no knowledge of data analysis. The present research focuses on expert users, which provides a different perspective and shows that, for them, trust is related to the quality of data and the nature of the problem being solved, as well as the practical consequences. Explanation of the algorithm mechanics itself is not significantly relevant.

Objective: Entrepreneurs are responsible for innovation, but they do not act in the vacuum, the greater the support for their action, the improve the chances of success. Startups - technology-based companies with high potential for growth and impact - are associated with the existence of entrepreneurial ecosystems that facilitate entrepreneurial action. This paper goal is to provide evidence that help to explain why startups fail in an emerging entrepreneurial ecosystem. Method: We perform exploratory research in which entrepreneurs whose startups failed in the emerging entrepreneurial ecosystem of Porto Alegre, Brazil, were interviewed. We complement the analysis with the collection of secondary data. Results: Building on Isenberg’s (2011) six domains, we generate ideas on how each of them in emergent entrepreneurial ecosystem may influence startup mortality. Our results indicate that emerging entrepreneurial ecosystem could be much better in avoiding the premature failure of startups. Policy and Finance are the most problematic domains, while culture, support, and markets are the three middle-ground dimensions. These last three need improvement, but they are not as critical as the first two. Contributions: This paper contributes to the entrepreneurial ecosystems literature by exploring how emergent ecosystems contribute for discontinuity of promising startups. Originality: Besides entrepreneurial mistakes, problems that are out of the entrepreneur control can also cause a venture's death (Cardon et al., 2011). Building on this, we use Isenberg's (2010; 2011) model for understanding the influence of the entrepreneurial ecosystem on the circumstances that entrepreneurs faced that determined their startup failure (Jenkins & McKelvie, 2016). Social Contributions: by better understanding why startups fail in emerging entrepreneurial ecosystems, we support policymakers in their focus on possible improvements of the features that seem most relevant to entrepreneurs. The public agents can then work to provide a better environment for future entrepreneurial endeavors.

Objective: The objective of this paper was to analyze the bidirectional relationship between financial development and economic growth for a dataset of Latin American and Asian developing countries between 2001 and 2019. Method: This research employed an empirical approach to analyze the statistical relationship between financial development and economic growth, by presenting an estimation of a system of simultaneous equations for a panel of Asian and Latin American countries using 3SLS. Main Results: The results presented in this research provided evidence that financial development does not appear to have a significant impact on economic growth, although growth appears to have a significant and positive influence on financial development. Moreover, the results also suggested that regulatory quality and domestic credit directed to the private sector have a positive effect on economic growth, while urbanization and education showed a negative influence on growth. The estimated model also indicated that urbanization has a positive influence on financial development while foreign direct investment presented a negative effect on the development of the financial sector. Relevance / Originality: Most of the research agenda on the topic of finance and growth has focused on identifying correlation or causality between these variables, with little attention given to the simultaneous relationship between them. This is still a clear gap in economic literature. Following this premise, the objective of this paper was to analyze the bidirectional relationship between financial development and growth by estimating a system of simultaneous equations using the Zellner and Theil’s (1962) 3SLS methodology. In this sense, the main contribution will be given empirically, based on data and analysis from emerging countries in Latin America and Asia. The fact that financial development has an influence on growth and growth plays a role on the development of the financial sector indicates a simultaneous relationship between these variables. Another relevant contribution is to update the debate on financial systems and economic development for emerging countries, highlighting institutional aspects and financial cycles. Theoretical / Methodological Contributions: The main contribution of this study is in the empirical strategy, whose results dialogue with part of the literature on the financial system and development presented along the text. That is, this research explored the statistical relationship between economic development and financial development for a sample composed by twenty-two Asian and Latin American emerging countries, using a simultaneous equations model.

Although the strategic issue (SI) construct has been used since the 1970s as a theoretical framework to investigate and explain several phenomena in organizational and strategic management, few reviews on SIs have been carried out so far. This study aims to fill this gap. A systematic review of the literature was conducted, comprising 77 empirical and theoretical papers published in peer-reviewed academic journals since 1975. The analysis of this sample of papers led to the identification of five themes or perspective on SIs, which are discussed. This review contributes to the organizational and strategic management literature by identifying lines of inquiry, convergences, and gaps in the studies on SIs, and proposing an agenda for future research.

This paper analyses the network evolution of the internationalizing firm, focusing on a generative mechanism called preferential attachment. Preferential attachment means that more connected actors are likely to form more relationships. This paper uses longitudinal quantitative data of a single case of the internationalization of an American multinational firm’s operational division in the Brazilian market. The data analysis is based on Clauset et al.’s (2009) computational algorithm and PAFit, a new statistical method. The aim is to identify the extent to which the network evolution follows a power-law distribution and the degree to which preferential attachment affects the network evolution. It finds that the network evolution of the internationalizing firm follows a power-law distribution. It is affected by a sub-linear form of preferential attachment. Few actors accumulate a disproportionally high number of relationships. The preferential attachment does not homogeneously manifest itself in the network evolution. It has a strong effect on the network onset. This paper contributes by advancing a relational, process-based approach to the internationalization of the firm. It shows that the network evolution of the internationalizing firm grows over time and becomes sparser. More connected actors form hubs, meaning increased status, more power and resources.

Objective: This paper aimed to provide a systematic review of brand identity and understand how literature streams impact the current brand identity frameworks. Method: There are few systematic reviews about this salient topic, and the existing ones have not analyzed how the research in brand identity has evolved in the last 30 years, what have been the leading research streams and gaps, and which future avenues of study could be pursued. To fill this gap, this paper analyzed 67 articles published in 24 leading academic journals (Academic Journal Guide grades 3, 4, and 4*) between 1990 and 2021. Main Results: Five key research streams were identified: brand identity frameworks; consumer behavior; corporate branding; visual brand identity; co-creation. Despite the impressive progress made over the last 30 years, our review points out what we defined as a “middle-age brand identity crisis”, since there is still no convergence among scholars about what brand identity is and what would be its main components. Also, the current research streams uncover concepts and ideas that were not previously included in brand identity frameworks. Relevance / Originality: This study performed a comprehensive systematic analysis of the brand identity literature, highlighting essential recent research not considered by the current brand identity frameworks and connecting it to branding constructs. We also identified that there is still a lack of consensus regarding the brand identity components and dimensions. Theoretical / Methodological Contributions: This paper contributes to the literature by presenting a new framework to shed light on the interactions of brand identity with other branding constructs, proposing that brand identity has a core (brand essence) and extended identity (composed of personality, relationship, symbology, and cultural expressions). A new brand identity taxonomy is also proposed, with complexity and tangibility as its dimensions.

Context. There is an inflation of behavioral frameworks applied to social problems, such as tax dodging. There has been also a surge in the creation of the so-called nudge units throughout the world, following the success of the pioneer units in USA and UK. Meanwhile, there has been criticism directed at aspects such as ‘psychologism,’ paternalism, and short-termism associated with nudge approaches. Moreover, by ignoring systems thinking, complexity science and other broader approaches, nudging may lead to interventions that can be ineffective or counterproductive in the long term. Goal. To overcome such limitations, the paper proposes an integrative framework, the Nested Circles Model, which put the intended behaviors in a perspective ranging from microworlds to broader upstream influences. Method. The paper employs a qualitative approach to critically review the literature on nudging and map its shortcomings. Results and contributions. The proposed model integrates major concepts from popular behavioral frameworks and incorporates elements that influence the repertoire of behaviors adopted by individuals, including intangible stocks (trust and fairness) and complexity markers. The paper concludes by exemplifying the application of the Nested Circles Model to three problems in the context of taxation in Brazil.

ABSTRACT This paper aims to identify the explanatory factors of mandatory disclosure (MD) and voluntary disclosure (VD) levels related to discount rates, based on disclosure theories. The size, leverage, profitability, and audit firms were selected from different theories, namely agency theory, signaling theory, positive accounting theory, including the political cost hypothesis, and the cost of capital theory. Furthermore, the materiality (weight of the items) and the relevance (nature) of the topic were also considered, based on the evidence already obtained in the literature. Research on disclosures related to discount rates has been assessed either as an incidental topic or from a limited-scope analysis, particularly with respect to MDs. This paper assesses this topic as its specific object of analysis for both MD and VD. The use of the discount rate has been assuming growing importance within financial reporting. Therefore, this topic should deserve particular attention from international standard-setting bodies. The understanding of the proper set of items to be disclosed and understanding the factors that explain its disclosure, aligned with the efforts to assure its compliance by legal authorities, may contribute to reducing asymmetries and increasing transparency in entities' financial reporting. This study uses the method of archival research and content analysis of consolidated reports and accounts for the year 2020 of listed entities in Euronext Lisboa. Regression models were used, having disclosure indices related to discount rates as dependent variables. This paper finds a positive association between disclosures related to discount rates and the entity’s size, as well as the materiality and the relevance, assessed by the weight of the items and the nature of the topic under assessment, respectively. It adds new explanatory factors on the VDs and MDs related to discount rates in a broader perspective of analysis.

ABSTRACT This paper investigates if planning and cost controls and strategically aligned performance indicators (SAPI) are necessary and sufficient conditions to achieve a high level of organizational performance (OP). This article fills a gap in research by investigating elements of the management control system as necessary and sufficient conditions to achieve high levels of OP. Our findings show the reduced importance of planning controls and the great importance of aligning priorities and indicators to achieve high levels of performance. The paper is helpful for the practitioners that have to choose what kind of management controls are priorities to achieve high levels of performance. Management control frameworks are helpful for the literature and the practice. Still, the practitioners cannot implement the whole set of these components, considering the restriction of time and contingency aspects. The companies must choose what kind of management controls they have to implement, considering the goal of achieving performance. We used a quantitative methodology based on contingency theory in a survey of 89 Brazilian firms. The relationships were tested using partial least squares structural equations modeling (PLS-SEM), and necessary condition analysis (NCA) was applied to identify the management controls that are sufficient and necessary conditions for superior performance. The results of our study suggest that a high level of strategically aligned indicators is necessary to achieve a high level of performance. Results also suggest the importance of aligning strategic priorities with appropriated performance indicators, primarily defended in the normative (balanced scorecard) and empirical literature.

Objective: This paper is a teaching case designed for graduate and undergraduate courses on subjects involving international business, international marketing, or international entrepreneurship. It describes how a small entrepreneurial company – Fumajet – could recognize and exploit an international opportunity, and the dilemmas its founders confronted regarding the choice of internationalization strategy and entry mode. Dilemma or problem: Faced with several potential alternatives to structure Fumajet’s international activities, the entrepreneurs had to analyze and select an international entry mode strategy to present to the recently created board of directors, following a significant infusion of capital into the company. Relevance/Originality: Grounded in real-life experiences, this case study draws from primary and secondary sources gathered over two years, presenting students with a real, practical, and relevant dilemma. By the end of this case study, students should be able to apply these learnings to real-world scenarios. The unique challenges portrayed make this case study particularly engaging and thought-provoking for students.

Abstract Alain Touraine’s theory on social movements (SMs) characterizes them as having their own collective identity, a defined opponent, and a dispute between these two opponents. This paper considers that Touraine’s theory on SMs does not contemplate their main motto: Emancipation. It is believed that Boaventura de Sousa Santos’ ideas can contribute to identifying SMs with emancipatory potential. To make these concepts concrete, examples of SMs are presented in Brazil and worldwide and analyzed in light of the two cited theories.

Objective: This paper's main objective was to examine the extent to which internationalization efforts moderate the relationship between investments in research and development (R&D) and innovation outputs taken by small businesses, that is, small and medium-sized enterprises - SMEs. Methodology: The methodology used consisted of quantitative research with data from 10,621 SMEs, from 17 countries in Latin America. The present study involved factorial and regressive analysis as well. Main results: The results obtained led to the conclusion that internationalization efforts have a positive and statistically significant influence on innovation outputs, allowing SMEs in Latin American countries to increase their competitiveness through constructing or improving products, services, or processes. Theoretical contributions: At the end of the research, it was also concluded that R&D investments positively influence innovation outputs and that companies that invest in R&D and additionally employ internationalization efforts are more likely to present innovation. Relevance and originality: It was the first time that a study jointly and empirically evaluated the moderating effect of internationalization efforts on the relationship between investments in R&D and innovation outputs, totaling a sample of 10,621 SMEs. Managerial and social contributions: This study also contributed to the knowledge of Latin America, therefore, it is expected that a greater understanding of the barriers to the development of SMEs will be achieved, through the advancement of internationalization efforts, investment in R&D and innovation. In this way, the aim is to encourage academics and practitioners to search for solutions to break these barriers.

This paper presents a comparative analysis between Nova Lima, Minas Gerais, Brazil, and Lafayette, Louisiana, United States. These two cities share a strong historical connection with extractive industries and are experiencing dynamics of reconfiguration of their economic functions towards a digital economy. Nova Lima has a rich mining heritage, while Lafayette is known for its oil and gas sector. The study examines the sociocultural and symbolic capitals of these spaces, aiming to identify relevant assets for the creation and support of environments conducive to digital economy activities. Using Bourdieu’s theory of practice, the article offers valuable insights into strategies that could be employed by Nova Lima and Lafayette to position themselves as attractive hubs for investments and ventures in the context of the fourth industrial revolution. In this regard, the unique economic, historical, and sociodemographic contexts of the two cities and their implications on the ongoing transformation dynamics are analyzed. Furthermore, the sociocultural and symbolic capitals present in Nova Lima and Lafayette are investigated, highlighting possibilities for their unique application in fostering new businesses and ventures. To this end, a comparative qualitative research approach was used, developed through the case study method. The collected data, through documentary analysis, on-site visits, and semi-structured and in-depth interviews, were subsequently subjected to content analysis by category. The comparative analysis aims to provide contributions to policymakers, urban planners, entrepreneurs, and business leaders of spaces facing the challenges of economic transformation for business environment of the digital era.

Objective: comprehend the challenges and solutions faced by a non-technological and non-profit organization, acting within a coopetitive environment, in the construction of a multisided platform business model. Method: utilizing a qualitative case study approach, we investigated FEBRAFAR, a multisided platform of drugstore retailers, manufacturers, and service providers. Data collection and analysis was based on the following categories: (a) the methods through which the platform generates value for its diverse customer segments, (b) the intricate contours of its value configuration endeavor, and (c) its strategies for value appropriation to ensure both sustainability and growth. Results: the challenges in establishing an efficiently functioning multisided platform business model included: getting resources; member's attraction; and resistance to adopting best management practices. The solutions contained the development of value creation techniques for its varied customer segments by reducing transactional friction with customers and suppliers, a comprehensive value configuration process, and value appropriation that promote sustainability and growth to these drugstore chains. Conclusion: the paper shows how FEBRAFAR got the solution of value creation and appropriation of the platform business model by orchestrating the interactions of competing entities within the stakeholder ecosystem that engage in collaboration. By establishing clear rules and interaction protocols, a multisided platform can facilitate coordination among competing entities, thereby enabling collaborative value co-creation for all involved stakeholders. This finding contributes to the broader understanding of strategic management in multisided platforms, particularly in non-technology contexts.

This paper provides a retrospective analysis of the impact of trust in institutions in Brazil during the initial wave of Covid-19 on distress symptoms. Capturing data from 571 respondents across all five Brazilian regions during the crucial period of April-May 2021, the study examines the relationship between institutional trust and public health outcomes at the pandemic's onset. Our findings reveal four distinct trust-based groups, reflecting the multifaceted nature of trust amidst the political and misinformation crisis of the time. Notably, our data contradicts the expected norm: the group with the lowest trust in institutions reported fewer distress symptoms, a paradox possibly rooted in a negationist attitude linked to anti-establishment sentiments and the misinformation crisis. In a contemporary context, this study provides historical insights into the dynamics of the pandemic's early days and also offers a reflection point for understanding the long-term implications of institutional trust on public health, especially in times of crisis.

O artigo analisa a recente produção brasileira na área de pesquisa em administração pública, utilizando como base os artigos publicados entre 1995 e 2002 nas revistas especializadas RAP e RSP, além dos trabalhos apresentados durante os Enanpad. Retoma balanços anteriores realizados sobre a área, que tendiam a apontar como principal fragilidade o caráter propositivo da produção em administração pública. Considera tal caráter inerente à área, dada a natureza do objeto de estudo, essencialmente aplicado. Aponta outros fatores que merecem debate e reflexão para fazer avançar a pesquisa na área, dentre eles: a tendência de pesquisadores a se auto-referirem, a diluição temática e a adoção acrítica de teorias desenvolvidas em outras disciplinas. Discute, ainda, a pertinência da área, dadas as necessidades de conhecimento sobre governos e governança, bem como a formação de reformadores públicos.

Purpose – Creating a new product or service promotes the status quo changes, seeking economic value and solving customer's urgent problems. Entrepreneurs play an important role in this changing process through start-ups and small and medium enterprises (SMEs), considered one of the leading forces driving an economy’s innovative and competitive power. However, despite the importance of entrepreneurs, public policies to foster entrepreneurship ecosystems could be ineffective in emerging countries. Therefore, action research proposes the qualification of entrepreneurs for the structuring of new businesses through remote orientation, connecting the country's main economic centers to emerging areas. Design/methodology/approach – The study is qualitative research comprising two phases. The first phase consisted of four-month action research, connecting two researchers and three groups of specialists (from Sao Paulo), with three groups of entrepreneurs (located in Manaus in the Amazon region), through a remote orientation in entrepreneurship, lean start-up, lean product and process development (LPPD). The second phase, conducted by a third researcher, regards a case study grounded on interviews and data collection with the entrepreneurs to capture the outcomes of the remote orientation process. Findings – The remote orientation helped shorten the geographical distance of Amazonas to approach the integration of business, research and knowledge exchange of such distinct areas in the same country. If a remote orientation program was established as public policy, it could enact subsequent cycles of the lean start-up model. Furthermore, the remote orientation could be an alternative to compose the training subsystem in the entrepreneurship ecosystem proposed by Isenberg (2011). On the other hand, a remote orientation could fail to shorten the distance of human values and beliefs, which cannot be neglected when facing a rich territory like the Amazon. Research limitations/implications – Because of the chosen research approach, a qualitative and exploratory study based on a combination of action research, interviews and case studies, the results may lack generalizability. However, further studies can replicate the remote orientation process conducted in the region of Manaus – Amazon, to obtain distinct results regarding the advantages, disadvantages and effectiveness of remote orientation as entrepreneurship ecosystem’s human capital dimension development. Practical implications – The outcomes of this research have the potential to start discussions regarding the adoption of remote orientation as a public policy to develop entrepreneurship skills in emerging regions, not only in Brazil but worldwide. The Brazilian case could be a relevant benchmark due to the large territory and economic and social disparities impacting education and entrepreneurship. Social implications – Through start-ups and SMEs, entrepreneurship has innovation potential and is the most solid way to bring economic development. For emerging countries, it can be real game-changer in the economic order. The development of entrepreneurship skills through this remote orientation experience can help reduce the economic and social gaps in countries with relevant disparities like Brazil and other emerging countries. Originality/value – This paper fulfills an identified need to “move the needle of entrepreneurship in the right direction” (Isenberg, 2010) by creating local solutions for global challenges. Policymakers and leaders need to continue the experiment and learn how to improve the entrepreneurship ecosystem. In this sense, the action research approach, combined with the remote orientation, proposes an alternative to promote changes in how human capital dimension can be developed in this challenging ecosystem.

Purpose – Agile methods are increasingly being applied in the contexts of innovation beyond traditional information technology (IT) and physical product development projects, such as when process improvements are being implemented. Nevertheless, this phenomenon is still recent and little addressed in the literature, with few descriptions of empirical cases. This study aims to address this gap. Design/methodology/approach – This multiple case study aims to present and discuss the application of Agile practices embedded in large companies’ innovation value chains, focusing on improvements of business processes. The following research question is pursued: How are large companies applying elements of Agile methods to their innovation processes when implementing incremental improvements in their operational processes? Based on the idea that the Agile-Stage-Gate model is an alternative to this challenge, this study investigates the application of this hybrid model in two large Brazilian companies by presenting their idiosyncrasies, lessons learned, adaptations, challenges and benefits. Findings – Overall, it was observed that the experience with the application of the Agile-Stage-Gate model is positive for these companies, with better customer engagement, easier project control and increased productivity of the project team. Originality/value – For those aiming to implement the Agile-Stage-Gate model, this paper identifies the main adaptations made in order to combine the purist approaches and critical success factors for its implementation.

Purpose – The paper concludes with showing that in the most optimistic scenario, end-of-life (EOL) batteries will account for 86% of energy storage for wind and 36% for solar PV in 2040. Design/methodology/approach – With the growing demand for electric vehicles (EVs), the stock of discarded batteries will increase dramatically if no action is taken for their reuse or recycling. One potential avenue is to reuse them as energy storage systems (ESS) to mitigate the intermittent generation of renewable energy such as solar PV and wind. In a sense, the reliability for solar PV and wind energy can increase if energy storage systems become economically more attractive, making solar and wind systems more attractive through economies of scale. Findings – The paper concludes with showing that in the most optimistic scenario, EOL batteries will account for 86% of energy storage for wind and 36% for solar PV in 2040. Originality/value – The projection of scenarios can contribute to the information of policies, standards and identification of environmental promotion and promotion related to efficient management for EOL batteries.