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Objectives: nearly 50% of people in developing countries suffer from extreme poverty. Consequently, a debate has emerged about the potential of ICT to improve socio-economic conditions prevailing in impoverished nations. This discussion has given rise to a burgeoning field of research known as ICT for development (ICT4D). However, most academics in the ICT4D arena do not come from developing countries, nor do they reside in these regions -- the main beneficiaries of ICT4D initiatives. This is the case of Brazil, a country characterized by significant socioeconomic disparities, where this field of study has aroused little interest among the scientific community and thus continues to be largely under-researched. Thus, the objective of this paper is to make sense of that phenomenon. Provocations: as most of the ICT4D knowledge base has been generated either by academics who are not originally from developing countries or by academics native to developing countries who currently reside in developed countries, a provocation can be made, namely, considering that ICT4D initiatives can improve the quality of life of people, why haven't Brazilian scholars prioritized research in this area? Conclusion: as a provocative paper, our main objective is to debate on the aforementioned issue. For this, we should listen to the Brazilian Academy of Management -- mainly the academics of the ANPAD's Information Management division -- to address and solve this puzzle, so that ICT4D research in Brazil can be encouraged with a view to causing a real impact on our society. [ABSTRACT FROM AUTHOR]

The papers on this Special Issue of the Journal of Contemporary Administration promote an important discussion in the Brazilian digital marketing field. In this editorial, we explain how the authors build bridges between digital marketing, marketplace, consumers, and firms' applications by means of empirical investigations. As new technologies force marketing to constantly change to adjust to social platforms in the digital environment, insights about Brazilian digital marketing are missing. Considering the digital economy, consumer behavior, and technological culture, the five papers raise interesting questions about how viral advertising and image/video/ audio platforms affect consumer response measures (e.g., online purchases) and create social media experiences. Such experiences include omnichannel environments that connect and create ecosystems across firms, consumers, governments, stakeholders, and marketing professionals in organized networks. [ABSTRACT FROM AUTHOR]

Objectives: The central objective of this paper is to propose and test a model for the development of network governance structures to respond to the silo effect in the innovation management process in a large research organization. Method: A case study was used with the objective of building a governance model that could address the problems derived from the silo effect. To achieve the objective, validation workshops were held, with teams being challenged to reflect on the mechanisms and basic rules used to assemble the model. Results: The efforts made to inhibit the silo effect in the organization investigated were successful. Internal events were held to exchange knowledge between research centers, which resulted in greater stimulation of connections between these and other actors throughout the innovation ecosystem. Conclusions: The governance model adopted to mitigate the problems derived from the silo effect proved to be effective in promoting interaction between research centers on issues related to open innovation. The model, supported by mechanisms and basic rules inserted in the key actions, proved to be efficient in promoting a more intense relationship between the research units of the institution studied, resulting in new network actions. [ABSTRACT FROM AUTHOR]

Objectives: The central objective of this paper is to propose and test a model for the development of network governance structures to respond to the silo effect in the innovation management process in a large research organization. Method: A case study was used with the objective of building a governance model that could address the problems derived from the silo effect. To achieve the objective, validation workshops were held, with teams being challenged to reflect on the mechanisms and basic rules used to assemble the model. Results: The efforts made to inhibit the silo effect in the organization investigated were successful. Internal events were held to exchange knowledge between research centers, which resulted in greater stimulation of connections between these and other actors throughout the innovation ecosystem. Conclusions: The governance model adopted to mitigate the problems derived from the silo effect proved to be effective in promoting interaction between research centers on issues related to open innovation. The model, supported by mechanisms and basic rules inserted in the key actions, proved to be efficient in promoting a more intense relationship between the research units of the institution studied, resulting in new network actions. [ABSTRACT FROM AUTHOR]

Context: there is little empirical evidence of the relationship between the implementation of lean techniques (such as the pull system) and their real effect on supply chain performance. Objective: the purpose of this paper is to describe the process of implementing the pull production logic in the supply chain, reporting the historical evolution of indicators, such as inventory levels and lead times over 23 months of intervention. Methods: an action research project was carried out describing chain intervention steps in 2017-2019, divided into phases as follows: planning, data collection, implementation of the action, analysis and evaluation of the results. Results: the main contribution was to demonstrate that the production shift from push to pull had a positive impact on lead time, inventory, and planning routines indicators. Inventory levels were reduced by more than 30% and lead times were down approximately 40%. In addition, sales forecast assertiveness increased. Conclusion: this paper may provide a reference for organizations that want to make similar changes in their supply chains and significantly change the planning routine of their suppliers and distributors by implementing the pull logic. [ABSTRACT FROM AUTHOR]

Context: there is a certain difficulty for students in understanding what steps need to be followed to guarantee that a chosen research problem is academically valid. There are also difficulties in executing, training, and passing on the methodological procedure. Objective: the present study aims to detail the operationalization of a method of identifying research problems, allowing the students to prove the unique and singular character of their research. Methods: it is a qualitative, interpretive, and applied research, which uses the action research method with the participatory intervention by one of the authors of this paper, in the definition and guidance on how to use a multi-method to identify a research problem. Results: the main contribution of this research is to describe, with examples for each stage, a step-by-step procedure explaining how to perform a multimethod to identify a research problem that helps students operationalize it correctly and systematically. Conclusion: following the guidelines proposed in this paper, students are able to bring up real problems from both academic and managerial perspectives, as the method will be executed properly. It also allows teachers to better train their students about how to properly use the multi-method detailed in this paper. [ABSTRACT FROM AUTHOR]

Context: there is little empirical evidence of the relationship between the implementation of lean techniques (such as the pull system) and their real effect on supply chain performance. Objective: the purpose of this paper is to describe the process of implementing the pull production logic in the supply chain, reporting the historical evolution of indicators, such as inventory levels and lead times over 23 months of intervention. Methods: an action research project was carried out describing chain intervention steps in 2017-2019, divided into phases as follows: planning, data collection, implementation of the action, analysis and evaluation of the results. Results: the main contribution was to demonstrate that the production shift from push to pull had a positive impact on lead time, inventory, and planning routines indicators. Inventory levels were reduced by more than 30% and lead times were down approximately 40%. In addition, sales forecast assertiveness increased. Conclusion: this paper may provide a reference for organizations that want to make similar changes in their supply chains and significantly change the planning routine of their suppliers and distributors by implementing the pull logic. [ABSTRACT FROM AUTHOR]

Objective: this paper analyzes how framing, anchoring, and certainty effects may affect the behavior of the consumer of auto insurance. Methods: an experiment was carried out, with the face-to-face application of six versions of a questionnaire with 14 questions, for 163 respondents from an educational institution. Questions were prepared to analyze the existence of the framing effect, the anchoring effect, and the certainty effect, in addition to the deductible effect (present in several insurance products). The theoretical framework of the paper is the behavioral economics. Results: younger people, singles, and men are more prone to risk. Although the findings in general corroborate the evidence in the literature, the results of the certainty effect were contrary to expectations. The payment of the deductible increased the respondents' risk aversion. Conclusions: the existence of biases and heuristics can cause the purchase of insurance to occur in a non-optimal way. Knowledge of the decisionmaking process is important for insurers and consumers. It is also relevant for regulators, in order to subsidize measures aimed at market efficiency and consumer protection, through the design of an appropriate choice architecture. [ABSTRACT FROM AUTHOR]

Objective: the aim of this paper was to understand how self-employed workers, more specifically app workers, co-construct their identities at work. Theoretical framework: social identity theory. Method: we used the grounded theory method, through 40 interviews conducted with Brazilian independent app workers. Results: our model presents the following propositions: (1) there is an association between identity management and structured environment, not necessarily formal environment; (2) when there is a collectivity, a feeling of belonging through the more stable relationships between groups and individuals, there is an easier construction of the self; (3) the insertion of the worker in the groups provide a reduction of anxiety for the identity construction and increase motivation and security; (4) it is of the initiative of the app workers themselves the creation of the groups that converge to a personalized belonging - group identity and a precarious belonging - individual identity. Conclusions: the collective constructed by independent application workers comes from an integration whose initiative comes from the workers themselves, at first with a productive purpose, but consequently being a source of facilitators for the construction of an identity. [ABSTRACT FROM AUTHOR]

Objective: this paper analyses the earnings persistence and market reaction to earnings in the international insurance industry. Methods: the analysis considers a sample of 307 listed international insurance companies from 2004 to 2019 and assesses several quantitative empirical models and estimations, including panel fixed effects and pooled OLS. Results: results indicate that operating cash flows are highly and strongly persistent when compared to the accruals component of earnings and that reported earnings are informative about companies' performance. However, these findings vary significantly across insurance sub-segments. Additionally, the association between earnings and returns is significantly affected by specific companies' performances in the sense that market agents review their expectation in a higher level when a reduction in earnings (bad news) is reported. Results also show that market risk patterns are positively associated with earnings response coefficient, suggesting a numerator effect of risk. Conclusions: overall, this paper provides evidence that economic analysis and scrutiny of earnings persistence and the market reaction to earnings announcements in insurance industry, and its insurance sub-segments, can provide superior assessment of future outcomes by investors, regulators, and academics. [ABSTRACT FROM AUTHOR]

Objectives: nearly 50% of people in developing countries suffer from extreme poverty. Consequently, a debate has emerged about the potential of ICT to improve socio-economic conditions prevailing in impoverished nations. This discussion has given rise to a burgeoning field of research known as ICT for development (ICT4D). However, most academics in the ICT4D arena do not come from developing countries, nor do they reside in these regions — the main beneficiaries of ICT4D initiatives. This is the case of Brazil, a country characterized by significant socioeconomic disparities, where this field of study has aroused little interest among the scientific community and thus continues to be largely under-researched. Thus, the objective of this paper is to make sense of that phenomenon. Provocations: as most of the ICT4D knowledge base has been generated either by academics who are not originally from developing countries or by academics native to developing countries who currently reside in developed countries, a provocation can be made, namely, considering that ICT4D initiatives can improve the quality of life of people, why haven’t Brazilian scholars prioritized research in this area? Conclusion: as a provocative paper, our main objective is to debate on the aforementioned issue. For this, we should listen to the Brazilian Academy of Management — mainly the academics of the ANPAD’s Information Management division — to address and solve this puzzle, so that ICT4D research in Brazil can be encouraged with a view to causing a real impact on our society.

Objectives: this paper aims to analyze boundary-crossing strategies, henceforth BCS, a complex and relatively new coordination trend in public administration. To do so, we investigated how three prioritized coordination policies from different sectors were designed and implemented in Brazil. Methods: following a literature review on BCS, the paper employs content analysis of the programs' legislation and government white papers. To understand how the programs actually functioned, we interviewed key government stakeholders. Results: they suggest that two macro policies incorporated most of the boundary-crossing features in their formal design and, more importantly, implementation processes. However, the degree to which these characteristics are present varies according to the research focus or the interviewee's position. Conclusions: main findings of BCS strategy are that policy effectiveness and continuity depend on the consensus of different stakeholders about policy goals; the empowerment of leaders; adoption of new coordination instruments; and continuing policy prioritization. Finally, by exploring the adaptation of an international trend to the Brazilian public administration context, the paper shows crucial insights for innovation in terms of policy coordination and implementation. [ABSTRACT FROM AUTHOR]

The papers on this Special Issue of the Journal of Contemporary Administration promote an important discussion in the Brazilian digital marketing field. In this editorial, we explain how the authors build bridges between digital marketing, marketplace, consumers, and firms’ applications by means of empirical investigations. As new technologies force marketing to constantly change to adjust to social platforms in the digital environment, insights about Brazilian digital marketing are missing. Considering the digital economy, consumer behavior, and technological culture, the five papers raise interesting questions about how viral advertising and image/video/audio platforms affect consumer response measures (e.g., online purchases) and create social media experiences. Such experiences include omnichannel environments that connect and create ecosystems across firms, consumers, governments, stakeholders, and marketing professionals in organized networks.

Objective: the paper introduces a framework for conducting interpretive research using deep learning algorithms that blur the boundaries between qualitative and quantitative approaches. The work evidences how research might benefit from an integrated approach that uses computational tools to overcome traditional limitations. Proposal: the increased availability and diversity of data raises the utility of algorithms as research tools for social scientists. Furthermore, tuning and using such computational artifacts may benefit from interpretive procedures. Such circumstances turn the traditional debate between quantitative and qualitative research on its head: the research strategy that likely yields the most assertiveness and rigor is the one that may require vigorous hermeneutic effort. Along these lines, neural word embeddings can be instrumental in allowing researchers to read the data closely before and after interpretation. Conclusions: to take advantage of the opportunity generated by these new algorithms, researchers may broaden their previous conceptions and adopt a participative point of view. In the coming decades, the interweaving of computational and interpretive methods has the potential to integrate rigorous social science research. [ABSTRACT FROM AUTHOR]

Objective: this paper was written as an essay in a proposition from Adorno, as well as a text influenced by critical and Philosophical hermeneutic. It presents a fundamental question that we have rehearsed: Who is Management research for? Provocations: we take as a basis the reflection on the discursive and social differences between the academic field and the world of meaning of management practitioners, to realize how contradictory our practices and institutionalized structures of communication become, as they do not meet the fundamental objective of science, that is, the transformation of the reality in which it focuses. Conclusions: the hermeticism of our area is not an unsolvable problem, it is enough to see that in other fields the applicability of scientific knowledge happens. Our community needs to wake up to this, before society realizes that, as it is, we are expendable. [ABSTRACT FROM AUTHOR]

Objective: this article discusses women's experiences during their doctoral education in accounting, focusing on the work-life conflict. Theoretical framework: we adopted feminist theories to discuss the imposed social role on women through the sexual division of labor and how this social role relates to the search for balance between personal and professional life. Method: we adopted constructionism as the epistemological strand and feminist post-structuralism as a theoretical perspective. We conducted in-depth interviews to construct the research corpus. We analyzed the evidence through template analysis and ordered codes according to the research characteristics and purpose. Results: due to the fact that the academic structure replicates the sexual division of labor found in society, imposed dichotomies were found as 'abandonment or postponement' of personal life to the detriment of academic life, mainly by issues related to motherhood and the high demands of graduate programs. Conclusions: as a result, we conclude that female doctoral students play several social roles traditionally attributed to women. Therefore, they relegate their personal lives, deciding to postpone marriage and maternity or entering doctoral studies. Thus, considering both the personal relationships built with peers and teachers and the academic institutional environment, the academy still needs to advance to contemplate the trajectory of women so that the difficult choices do not fall on them. The paper contributes to the literature by offering insights and reflections specific to the accounting Brazilian academia. [ABSTRACT FROM AUTHOR]

Objective: the purpose of this paper is to explore the effect of information transparency on the selection of a socially responsible partner, taking into account the role played by signal send by the location of the partner and stakeholder pressure. Theoretical approach: this study is based on the premise that information transparency is a central element in the buyersupply relationship and can play a key role in the selection of a socially responsible partner. The location of a partner can also affect the feeling of transparency if the country where the partner is located is not recognized for its reputation. The stakeholder pressure for socially responsible practices can also affect the decision to choose a business partner. Methods: we employed a 2 x 2 full-factorial between-subjects, scenario-based roleplaying experiment. In Study 1, we simulated a situation in which the buyer is asked about their likelihood of selecting a socially responsible supplier, while in Study 2 we simulated a situation in which the socially responsible supplier is asked about the likelihood of selling products to a buyer. Results: the results indicate that information transparency affects the decision to select socially responsible partners. Stakeholder pressure partially moderates this relationship, while location does not moderate this relationship in either study. Conclusion: we conclude that information transparency throughout the supply chain is a relevant factor in negotiations within a socially responsible context. Information transparency is a key aspect for both the buyer and the supplier when selecting a socially responsible partner. [ABSTRACT FROM AUTHOR]

Context: empirical problems in which the researcher is faced with a model that is partially specified. In these cases, the GMM method is the natural alternative for estimating the parameters of interest. Objective: the goal of this paper is to offer a tutorial that allows the researcher to understand both the theory and empirical aspects of the GMM method. Methods: we discuss the GMM concepts, forms of estimation, and limitations associated with the method. As a way of illustrating the method, we use two applications in the area of empirical finance. The first application is the estimation of the parameters of a consumption-based asset pricing models; the second is the estimation of the parameters of the evolution of the interest rate in continuous time. The data and codes in R are provided as online appendices. Conclusion: the GMM method can be used in problems where other methods such as maximum likelihood are not feasible, or even when the researcher wants to estimate a model partially specified. [ABSTRACT FROM AUTHOR]

Objective: to investigate how scales for the concept of moral virtues are constructed and measured, in studies associated with business ethics and the tradition of virtue ethics. Methods: a systematic literature review was conducted to select empirical articles on moral virtues that design or apply scales. Based on search, selection, and analysis criteria, five databases were consulted, and 37 papers were selected, with subsequent analysis of the scales development and measurement procedure (items, sample, factor analysis) and emerging factors. Results: the study gathers scales of multiple moral virtues (19) and of specific virtues (18), showing limitations in the generation of items, and in the item-sample proportion in some scales, as well as theoretical contributions in leadership and relationship strengthening, making a theoretical and methodological discussion in the light of the assumptions of virtue ethics in the Aristotelian-Thomistic tradition. Conclusions: the article intends to contribute to a better understanding of moral virtues in management, by discussing the scales from the unity of virtues and the phronesis-moral virtues connection, with implications for human behavior and business ethics. Procedures are recommended for future qualitative and quantitative studies in new research contexts. [ABSTRACT FROM AUTHOR]

Objective: to investigate how scales for the concept of moral virtues are constructed and measured, in studies associated with business ethics and the tradition of virtue ethics. Methods: a systematic literature review was conducted to select empirical articles on moral virtues that design or apply scales. Based on search, selection, and analysis criteria, five databases were consulted, and 37 papers were selected, with subsequent analysis of the scales development and measurement procedure (items, sample, factor analysis) and emerging factors. Results: the study gathers scales of multiple moral virtues (19) and of specific virtues (18), showing limitations in the generation of items, and in the item-sample proportion in some scales, as well as theoretical contributions in leadership and relationship strengthening, making a theoretical and methodological discussion in the light of the assumptions of virtue ethics in the Aristotelian-Thomistic tradition. Conclusions: the article intends to contribute to a better understanding of moral virtues in management, by discussing the scales from the unity of virtues and the phronesis-moral virtues connection, with implications for human behavior and business ethics. Procedures are recommended for future qualitative and quantitative studies in new research contexts. [ABSTRACT FROM AUTHOR]

Objective: the aim of this study is to discuss nudges in the SARS-CoV-2 pandemic context, bringing back some reflections on ethics and revising them in the light of the new setting imposed by the pandemic. Theoretical approach: the theoretical framework of Behavioral Economics was the basis for nudges' analysis, while utilitarianism, deontology, and virtue ethics were the classic moral theories used to reflect on ethical aspects. Methods: we undertook a literature review about nudges searched through the latest studies about this subject applied to COVID-19 mitigation. In the ethical discussion section, we used classical references to articulate the nudge theory with the following moral theories: utilitarianism, deontology, and virtue ethics. Results: our findings indicate that the trend intervention during the pandemic is 'nudging messages' and 'increase people's commitment,' mainly to nudge people toward the desired behavior and increase policy adherence. Many experiments did not show significant results, and some drawbacks in policies' applications indicate that nudges might be revised in crisis scenarios, such as a pandemic outbreak. The ethical discussion section relates three moral theories that justify some of the nudge's aspects. Conclusions: this paper showed some flaws and inconsistencies in nudge theory and its application during the pandemic that can be solved by discussing ethical aspects. We suggest that connecting these problems with moral views might be a solution for some deadlocks found in the nudge theory. [ABSTRACT FROM AUTHOR]

Objective: drawing on voluntary disclosure theory, the paper's main goal was to analyze the main effect of marketing intensity and the moderating role of life cycle on disclosure of marketing investments. Method: the sample includes 89 Brazilian companies listed on B3 stock exchange. We collected financial data from two sources, such as Economatica platform and in the explanatory notes and management report from the companies, which we coded through content analysis. We merged these two datasets and analyzed it using multiple linear regression. Results: both the marketing intensity and the life cycle of companies have effects on disclosure of marketing investments. In addition, the birth and growth phases moderate the main effect of marketing intensity, reducing the level of disclosure. This moderation is identified especially in disclosures of qualitative information. Conclusions: the findings support the voluntary disclosure theory based on arguments of judgment-based disclosure. Outcomes showed that when there is a high intensity of marketing investments, disclosure of marketing investments is managed by moving from the status of secrecy in companies in the birth and growth phases of life cycle to the status of differentiation resource in companies in the maturity phase of life cycle. [ABSTRACT FROM AUTHOR]

Context: studies argue that similar levels of dependence are essential for supplier satisfaction in buyer-supplier relationships. However, asymmetric relationships can also lead to supplier satisfaction. Objective: this paper investigates the effects of benefit-based dependence (positive motivations for maintaining relationships) between buyer and supplier and supplier satisfaction. Methods: response surface analysis (RSA) was used to test the relationship between third-party logistics (3PL) dependence and satisfaction dimensions in 174 dyads. Results: the results demonstrated that about supplier satisfaction, instead of dependence asymmetry what really matters is the degree of dependence between the parties. The more dependent one part is on the other, usually, the greater the supplier's satisfaction. In many circumstances, a degree of dependence is acceptable and necessary to access resources and opportunities. Conclusions: the interaction between buyer and supplier dependence and supplier satisfaction is complex. Situations of dependence asymmetry in which the supplier is highly dependent on the buyer may still be satisfactory. [ABSTRACT FROM AUTHOR]

Context: there is a certain difficulty for students in understanding what steps need to be followed to guarantee that a chosen research problem is academically valid. There are also difficulties in executing, training, and passing on the methodological procedure. Objective: the present study aims to detail the operationalization of a method of identifying research problems, allowing the students to prove the unique and singular character of their research. Methods: it is a qualitative, interpretive, and applied research, which uses the action research method with the participatory intervention by one of the authors of this paper, in the definition and guidance on how to use a multi-method to identify a research problem. Results: the main contribution of this research is to describe, with examples for each stage, a step-by-step procedure explaining how to perform a multi-method to identify a research problem that helps students operationalize it correctly and systematically. Conclusion: following the guidelines proposed in this paper, students are able to bring up real problems from both academic and managerial perspectives, as the method will be executed properly. It also allows teachers to better train their students about how to properly use the multi-method detailed in this paper.

In the editorial for our special issue call, we outlined our perspective of qualitative research and the need to address the teaching of qualitative methods to help foster more rigorous application of qualitative research in contemporary administration and management studies. Our call for tutorial papers in RAC (Revista de Administração Contemporânea) was the mechanism through which we aimed to promote awareness, understanding, and learning of how to properly and effectively apply qualitative research methods for administration and management researchers. This current editorial aims to position our special issues as well as present our thoughts on important and pressing issues related to qualitative research in contemporary administration and management studies. We believe these issues are critical to the future of qualitative research in our field. We will also present the papers that were accepted to the special issue and outline how each one promotes understanding of qualitative research methods.

Objectives: The central objective of this paper is to propose and test a model for the development of network governance structures to respond to the silo effect in the innovation management process in a large research organization. Method: A case study was used with the objective of building a governance model that could address the problems derived from the silo effect. To achieve the objective, validation workshops were held, with teams being challenged to reflect on the mechanisms and basic rules used to assemble the model. Results: The efforts made to inhibit the silo effect in the organization investigated were successful. Internal events were held to exchange knowledge between research centers, which resulted in greater stimulation of connections between these and other actors throughout the innovation ecosystem. Conclusions: The governance model adopted to mitigate the problems derived from the silo effect proved to be effective in promoting interaction between research centers on issues related to open innovation. The model, supported by mechanisms and basic rules inserted in the key actions, proved to be efficient in promoting a more intense relationship between the research units of the institution studied, resulting in new network actions.

Objective: this paper analyses the earnings persistence and market reaction to earnings in the international insurance industry. Methods: the analysis considers a sample of 307 listed international insurance companies from 2004 to 2019 and assesses several quantitative empirical models and estimations, including panel fixed effects and pooled OLS. Results: results indicate that operating cash flows are highly and strongly persistent when compared to the accruals component of earnings and that reported earnings are informative about companies’ performance. However, these findings vary significantly across insurance sub-segments. Additionally, the association between earnings and returns is significantly affected by specific companies’ performances in the sense that market agents review their expectation in a higher level when a reduction in earnings (bad news) is reported. Results also show that market risk patterns are positively associated with earnings response coefficient, suggesting a numerator effect of risk. Conclusions: overall, this paper provides evidence that economic analysis and scrutiny of earnings persistence and the market reaction to earnings announcements in insurance industry, and its insurance sub-segments, can provide superior assessment of future outcomes by investors, regulators, and academics.

Objective: this paper discusses how accounting supports financial capitalism in the Global South through neocolonialist languages and practices, aiming to put forth a decolonial agenda based on non-extractive methodologies to recover alternative knowledge and (re)build new ones. Method: we revisited critical accounting literature, connecting it to decolonial epistemology. We described the assumptions behind different non-extractive methods and contrasted participatory action research (PAR) with different approaches to knowledge production and consumption. We also outlined some PAR operational strategies, discussed action research in management and accounting studies, and examined the potential for a participatory accounting agenda. Results: non-extractive methods can respect and value different worldviews in each social phenomenon. This points to non-traditional and emancipatory research alternatives to produce a new sentipensante in accounting to decolonize knowledge, bodies, and minds. Conclusions: this paper presents PAR as allowing (re)existence of different worldviews by recognizing its ability to recover and rebuild knowledge ‘with’ participants. PAR supports programmatic engagement with subalternized voices to coproduce pluriversality in accounting — instead of reproducing universalisms — and bolsters academics and practitioners to transcend Western modernity.

Objective: the paper introduces a framework for conducting interpretive research using deep learning algorithms that blur the boundaries between qualitative and quantitative approaches. The work evidences how research might benefit from an integrated approach that uses computational tools to overcome traditional limitations. Proposal: the increased availability and diversity of data raises the utility of algorithms as research tools for social scientists. Furthermore, tuning and using such computational artifacts may benefit from interpretive procedures. Such circumstances turn the traditional debate between quantitative and qualitative research on its head: the research strategy that likely yields the most assertiveness and rigor is the one that may require vigorous hermeneutic effort. Along these lines, neural word embeddings can be instrumental in allowing researchers to read the data closely before and after interpretation. Conclusions: to take advantage of the opportunity generated by these new algorithms, researchers may broaden their previous conceptions and adopt a participative point of view. In the coming decades, the interweaving of computational and interpretive methods has the potential to integrate rigorous social science research.

Objective: the purpose of this paper is to explore the effect of information transparency on the selection of a socially responsible partner, taking into account the role played by signal send by the location of the partner and stakeholder pressure. Theoretical approach: this study is based on the premise that information transparency is a central element in the buyer-supply relationship and can play a key role in the selection of a socially responsible partner. The location of a partner can also affect the feeling of transparency if the country where the partner is located is not recognized for its reputation. The stakeholder pressure for socially responsible practices can also affect the decision to choose a business partner. Methods: we employed a 2 x 2 full-factorial between-subjects, scenario-based role-playing experiment. In Study 1, we simulated a situation in which the buyer is asked about their likelihood of selecting a socially responsible supplier, while in Study 2 we simulated a situation in which the socially responsible supplier is asked about the likelihood of selling products to a buyer. Results: the results indicate that information transparency affects the decision to select socially responsible partners. Stakeholder pressure partially moderates this relationship, while location does not moderate this relationship in either study. Conclusion: we conclude that information transparency throughout the supply chain is a relevant factor in negotiations within a socially responsible context. Information transparency is a key aspect for both the buyer and the supplier when selecting a socially responsible partner.

Objective: the aim of this study is to discuss nudges in the SARS-CoV-2 pandemic context, bringing back some reflections on ethics and revising them in the light of the new setting imposed by the pandemic. Theoretical approach: the theoretical framework of Behavioral Economics was the basis for nudges’ analysis, while utilitarianism, deontology, and virtue ethics were the classic moral theories used to reflect on ethical aspects. Methods: we undertook a literature review about nudges searched through the latest studies about this subject applied to COVID-19 mitigation. In the ethical discussion section, we used classical references to articulate the nudge theory with the following moral theories: utilitarianism, deontology, and virtue ethics. Results: our findings indicate that the trend intervention during the pandemic is ‘nudging messages’ and ‘increase people’s commitment,’ mainly to nudge people toward the desired behavior and increase policy adherence. Many experiments did not show significant results, and some drawbacks in policies’ applications indicate that nudges might be revised in crisis scenarios, such as a pandemic outbreak. The ethical discussion section relates three moral theories that justify some of the nudge’s aspects. Conclusions: this paper showed some flaws and inconsistencies in nudge theory and its application during the pandemic that can be solved by discussing ethical aspects. We suggest that connecting these problems with moral views might be a solution for some deadlocks found in the nudge theory.

Objective: the paper proposes the methodological use of memes as a shortcut to explore consumer culture. Memes as cultural texts can reveal collective circulating ideologies that may not be accessed through regular interviews. Context: memes are cultural texts that convey easy-to-understand messages, gaining strength within social networks. Cultural texts playfully present the social context and beliefs of societies. We analyzed circulating memes during the COVID-19 pandemic about elderly consumers in Brazil to outline a methodological protocol. Method: we analyzed memes adopting the discourse model to conduct qualitative research of memes as a shortcut to cultural discourses. We collected memes during March and May 2020 using social media networks. They were classified following thematic analysis. Result: the proposal is a methodological procedure for analyzing memes as a cultural text. The process starts with the outline of a data collection protocol, followed by data analysis guidelines, illustrated by the context of elderly consumers. Conclusion: the analysis of memes as cultural texts contributed to understanding of consumer behavior through current cultural content, revealing contrasting ideologies that emerge from consumers, as covert value-systems, circulating alongside institutional mass-mediated ideologies.

Context: this paper explores different ways of using qualitative approach interviews, based on the assumption that the interview is not exclusively subjective or objective, but intersubjective, allowing participants to discuss and express their interpretations about the social world. Objective: the aim is to guide the use of the interview, step by step, in research in administration and related areas, offering a simplified guide to assist beginning and experienced researchers. Method: due to its objective, this tutorial article is descriptive and explanatory, interdisciplinary and supported by bibliographic sources. Results: theoretical considerations about the interview are made, conceptualizing essential aspects related to its structuring, development and evaluation. Also listed are the factors resulting from the intersubjectivity inherent in the act of researching, such as the potential types of interview, the dimensions of the preparation, the different possibilities of asking, the questions about the conduct of the meeting, the dimensions related to the analytical work, among others. Conclusion: as an outcome, it is suggested that the interviewer observe the asymmetry of the relationship with the interviewee, the inevitable presence of biases and distortions, and the rigor in planning the investigation.

Objective: in this paper, we problematize how online methods were reduced to mere adaptations from previous data collection techniques, and then discuss how some of the idiosyncratic properties of the online scope may drive the development of future, paradigmatic, online qualitative methods. Proposition: we identified five clues for the paradigmatic development of online qualitative methods: (1) the new socialities allowed by online interactions; (2) the processes involved in asserting identities and selves online; (3) the increasing difficulty in distinguishing what is private and what is public online, and what does privacy mean in this context; (4) the increase of participants’ agency in online qualitative research; and (5) the declining distinction between offline and online social phenomena. Conclusion: by using ontological and epistemological assumptions that do not consider the specificities of online experiences, and by focusing excessively on adapting known methods to the new settings, we researchers are bound to conceive the online experience and operate in it using offline categories. This way, we might be missing the opportunity to develop native, paradigmatic, online qualitative methods that, ultimately, would allow for a better understanding of the phenomena we investigate.