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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.

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.

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 – Firms and creditors may delay certain decisions in corporate reorganizations because of actions that require coordination. This paper investigates delays in voting on reorganization plans during claimholder general meetings in Brazil. Design/methodology/approach – Using a sample of 120 hand-collected reorganization plans, we present descriptive and regression (OLS, Poisson, negative binomial, and quantile) analyses to show the primary characteristics of delayed votes. Findings – Our results revealed that a high concentration of debt among the different classes of claimholders appeared to be related to fewer delays. Moreover, a higher number of banks and secured creditors with claims in the reorganization appeared to be positively correlated with delays. Finally, we argue that reorganization plans that require additional time to reach a vote are related to divestment proposals. Originality/value – There is still a lack of empirical results based on evaluations of multiple creditor characteristics and the reorganization proposals presented in firms’ reorganization plans. This is the first paper in Brazil to explore how conflicts of interest among different classes of creditors may relate to delays. Our paper contributes to the literature developed by Gilson (1990), Gilson et al. (1990), Brown et al. (1993), Franks and Tourus (1994), Helwege (1999), Ayotte and Morrison (2009), Ponticelli (2012), and Ivashina et al. (2015) regarding the characteristics of delaying reorganization plan votes during restructuring cases. We corroborate the results obtained by previous papers and provide an analysis of the role played by each class of claimholder in delaying plan votes for Brazilian firms

Purpose – The objective of this paper is to analyze the existence of generational differences in work in a series of variables that affect job satisfaction, distinguishing workers born before the 70s, known as Boomers, and those born after that date, Generation X. Design/methodology/approach – Methodologically an earlier analysis is extended with the application of a Univariate General Linear Model that allows measuring the differences of a collective with respect to the base group. The work expands the explanatory capacity of a previous work in which linear regressions was applied to each of the two groups, Boomers and Generation X. Findings – The results highlight these differences in which a group of workers appears with a more traditional profile that responds to the profile of the Fordist worker and a generation of younger workers less committed to the company, less identified with the work. For these workers, work is just a way of life, from which they do not obtain any immaterial value. Originality/value –This paper concludes by considering the implications the findings have for work management both in theory and in practice. According to these differentiated profiles, management and incentive policies in the company should take into account these differences when recruiting, retaining and managing human resources.

Purpose – In ongoing service sectors, some companies have high customer retention in spite of frequent consumer dissatisfaction and high complaint rates. This retention results from customer inertia. This paper aims to identify what influences this inertial behavior. Design/methodology/approach – Two competing conceptual models were conceived: a Base Model, which considers mediating effects, and a Rival Model, which considers only the direct effects on customer inertia. A survey was undertaken in Brazil. Mobile phone customers were targeted. A questionnaire was built and data were collected online as well as in person. Structural equation modeling was applied. Findings – Only direct effects on customer inertia were confirmed. The Rival Model outperformed the Base Model on a set of criteria (e.g., greater explanatory power for Customer Inertia and more simplicity). The Rival Model offers a moderate explanation (R̅2 =0.370), some sound structural path coefficients, and appropriate psychometric properties for the latent constructs. Originality/value – The paper complements and adds to existing research by evaluating customer inertia as an important outcome within ongoing service markets. Market isomorphism, a new concept, is included in the analysis. Results from a developing country are described, helping to generalize to a broader set of countries.

Purpose – This paper presents both a theoretical and empirical review of the bankruptcy and reorganization literature. We point out the main articles developed in the field and present a group of studies carried out after the approval of the new bankruptcy law in Brazil. Design/methodology/approach – This paper provides a survey of the literature on bankruptcy and corporate reorganization. We investigate classic and recent papers in the field and present the results of some Brazilian studies that consider the announcement of the Brazilian bankruptcy law in 2005. Findings – We show that information asymmetry, coordination problems, and heterogeneity between creditors are pivotal to the resolution of financial distress. Moreover, the choice of restructuring is made according to the least-cost alternative. We discuss the practical implications of the literature by analyzing three cases of reorganization in Brazil and reveal that the complexity of each case can drive the decision to approve or reject the reorganization plan. Originality/value – We investigate the evolution of the bankruptcy and reorganization literature and provide a survey that explores both the international and Brazilian literature.

Purpose – This paper aims to study the differences between family and non-family firms when establishing cooperation agreements. Design/methodology/approach – The empirical research was conducted using a sample of 1,848 firms, of which 828 are family firms. The use of statistical regression estimation is based on the binary logistic model. Findings –The results show important differences between family and non-family firms in relation to interfirm cooperation and the innovation capacity of the firms, their quality concerns, and their ability to develop external relationships. Originality/value – This paper contributes to the literature by offering new insights in relation to cooperation strategies in family firms, analyzing the effect on the different types of cooperation due to the diverse nature of the chosen partner, as well as the effect of certain internal capabilities of the firm.

Purpose – This research paper has two purposes. Firstly, it aims to study the influence of social responsibility on employee engagement in a non-business setting, particularly higher education institutions. Internal Corporate Social Responsibility and Perceived Roles of Ethics and Social Responsibility were used to measure the social responsibility aspect. Secondly, the study further explores the difference between two heterogeneous groups of academics. Design/methodology/approach –A quantitative approach and non-probability judgmental sampling method were used in this research. A self-administered questionnaire containing the respondents’ demographic information and the main constructs of the research framework was distributed among the respondents targeted. Partial least squares structural equation modelling was used to assess the predictability of the model and a multi-group analysis was conducted to examine the differences between the non-married and married academics. Findings – The findings reveal that Perceived Roles of Ethics and Social Responsibility and Internal Corporate Social Responsibility are significantly related to academics’ Employee Engagement. The conclusion is that ethics and social responsibility have a similar influence in a non-business setting, such as a higher education institution. An insignificant result is obtained for the two heterogeneous groups of non-married and married academics. Originality/value – This research paper provides informative insights on the roles of ethics and social responsibility in a non-business setting, i.e., higher education institutions. It also complements the understanding of their insignificant influence on married and non-married academics. This serves as good information for higher education institutions’ administrators for devising alternative means to improve academics’ engagement in the workplace.

Purpose – This paper aims to analyse the factors that make Financial Information (FI) useful for decision making processes, from the perspective of Certified Accountants (CAs). Design/methodology/approach –Following a quantitative methodological approach, a survey was applied to a sample of 157 CAs to empirically test the conceptual model. Findings – The study finds that managers of larger and older firms, with better performance and with more complete Financial Statements (FSs) attribute greater usefulness to FI in decision making. The results also show that managers who are not the owner, who have academic qualifications at the higher education level, and have management skills attribute greater usefulness to FI in decision making.Originality/value – The results of the study will guide accounting professionals in relation to the FI to be prepared within the scope of their duties, taking into account the characteristics of the company and the manager. Purpose – This paper aims to analyse the factors that make Financial Information (FI) useful for decision making processes, from the perspective of Certified Accountants (CAs). Design/methodology/approach –Following a quantitative methodological approach, a survey was applied to a sample of 157 CAs to empirically test the conceptual model. Findings – The study finds that managers of larger and older firms, with better performance and with more complete Financial Statements (FSs) attribute greater usefulness to FI in decision making. The results also show that managers who are not the owner, who have academic qualifications at the higher education level, and have management skills attribute greater usefulness to FI in decision making.Originality/value – The results of the study will guide accounting professionals in relation to the FI to be prepared within the scope of their duties, taking into account the characteristics of the company and the manager

Purpose – The purpose of this paper is to show the dynamics of relationship marketing in e-banking by examining the association between relationship quality and online customer loyalty at different stages of the relationship lifecycle. Design/methodology/approach – A sample of 651 customers of Iranian banks in East Azerbaijan Province who had used online banking services was selected for the study after completing a questionnaire. The research hypotheses were tested using structural equation modeling and the AMOS23 software. Findings – The results showed that the level of the customer relationship determines the effect of relationship quality on customer loyalty in e-banking. Specifically, the effect of online commitment on customer loyalty decreases over time. In addition, as the relationship develops between the customer and the business, the influence of online trust on loyalty increases. Originality/value – The main contribution of this paper is it enriches the relationship marketing literature with respect to the dynamics of relationships by challenging the effectiveness of relationship marketing, especially the use of the same relational constructs (online satisfaction, trust, and commitment) for customers at different stages of the relationship lifecycle.

Purpose – This paper tests the influence of employees’ involvement in CSR activities on managers’ perceptions regarding business confidence. Design/methodology/approach – A quantitative methodology was used to contrast the hypotheses presented in this paper. The empirical research began in March 2016. In April 2016, a questionnaire was sent by email to the 1,745 managers of the multiple banks with a message explaining the relevance of the research. The data gathering process finished in July 2016. Findings – The causal model proved the influence of the perception of employees’ involvement in the CSR actions of Peruvian banks in terms of improving the perception of business confidence by managers. The relationship found was not statistically significant at a level of p

Purpose – The first objective of this paper is to explain and compare new business models that are currently being successfully applied worldwide. The second objective is to carry out an empirical analysis to observe the perception of experts regarding these models, the differences between them, and their orientation toward the traditional theory of the firm or the stakeholder approach in some of the characteristic elements of the organizational structure of the firm. Design/methodology/approach – In a first step we conduct a literature review that compares the dominant theory of the firm (neoclassical model) with the stakeholder theory. Secondly, we present six additional business models and compare them with both the neoclassical and stakeholder approaches. In a second part of the paper we use a fuzzy Delphi methodology in order to collect qualitative information from a group of experts about those six additional business models. Findings – The stakeholder approach is a valuable explanatory tool to address how firms can generate a broader positive impact at the social level. Identifying the stakeholders that interact within the firm allows the firm’s managers to take into account their specific needs, which are usually not limited to profit maximization. Originality/value – Emerging business models can benefit from the stakeholder approach to integrate those needs due to an organizational structure focused on stakeholders' interests.

Purpose – The objective of this paper was to explore which branding strategy (brand extension versus new brand) is most convenient for healthy products, by taking into account the effect that the perceived fit between the nutritional attributes of the regular products of the parent brand and the healthy extensions have on the credibility of the latter. Design/methodology/approach – The required information was obtained through personal interviews with 107 consumers resident in the metropolitan area of Mexico City. The type of study was exploratory-descriptive and focused on the manufactured snacks that are sold in Mexico. Findings – Reformulations of traditional snacks that are commercialized under the name of the parent brand have low credibility with respect to their nutritional value due to the high association between non-healthy attributes and the image of the parent brand. The snacks categorized as healthy are products with well differentiated ingredients but with low brand familiarity. Originality/value – The branding of healthy brands is an incipient area of research in marketing, and thus this paper contributes to the theoretical development of strategies for the commercialization of these brands.

Purpose – The objective of this study is to analyze the mediating effect of satisfaction on the relationship between organizational culture and commitment at work. Design/methodology/approach – This paper adopts a quantitative and descriptive approach, applying an online questionnaire to employees of a public development bank operating in the Northeast of Brazil. The analysis method involved the use of structural equations modeling. Findings – The main results indicate that job satisfaction plays an important role in employee commitment, mediating the positive influence of organizational culture on commitment to work in its affective, instrumental, and normative dimensions in adhocratic cultures, and on affective commitment in clan cultures. They also indicate that satisfaction is a direct predictor of organizational commitment in the same way it mediates the relationship between culture and commitment. Originality/value – This paper contributes to increasing the theoretical knowledge about the relationships established between culture, satisfaction, and commitment. For the area of people management, this knowledge can favor organizational performance, allowing managers to act more accurately in each of these constructs.

Purpose – The goal of this paper is to characterize the economic and financial management (EFM) practices in Mexican micro-enterprises and determine their impact on business performance under the hypothesis that EFM practices focused on achieving the optimal level of liquidity and profitability positively affect the performance of micro-enterprises. Design/methodology/approach – The study applies factor analysis,including both exploratory and confirmatory techniques, as well as linear regression models. Findings – The econometric analysis shows that both economic and financial management are statistically significant in explaining microenterprise performance, although only the effect of the latter is positive, whereas that of the former is negative. Originality/value – The paper’s findings could guide training and microcredit programs focused on micro-enterprise owners in developing countries and help to improve decision-making processes.

Purpose – The purpose of this paper is to test a conceptual model by means of which we try to establish the influence of store satisfaction and other variables (gender, mobility and availability of alternative stores) on consumers’ responses to out-of-stock (OOS) situations. Design/methodology/approach – The authors used a standardized questionnaire to gather data on consumer responses to OOS and then analyzed determinants including store satisfaction (for which reliability, validity and unidimensionality were tested). The survey was conducted in the four largest cities in Serbia. All respondents were interviewed randomly, through telephone calls, whereby 392 responses were gathered. The established hypotheses were tested by means of a multinomial logit model with the use of marginal effects. Findings – The results show that store satisfaction significantly affects three out-of-stock responses (store switching, postponement and product switching), whereas, positively in the case of product switching and postponement and negatively in the case of store switching. The results also show that store satisfied consumers, regardless of other factors, are not likely to switch stores in out-of-stock situations. Originality/value – As well as managerial implications, this paper included store satisfaction as an antecedent of consumer OOS responses for the first time. In addition, the impact of this variable on OOS responses was analyzed at both levels of the availability of alternative stores, gender and mobility.

Purpose – The aim of this paper is to examine whether the perception of job insecurity negatively affects procedural fairness, which may relate to the Organizational Citizenship Behavior (OCB). Finally, we have tested whether perceived supervisor support has a moderating effect in the relationship between procedural fairness and OCB. Design/methodology/approach – Data were collected from a sample of 707 employees in a metal-mechanic company in Chile. Regression analysis was used to analyze the mediating and moderating effects. Findings – It was found that procedural fairness fully mediates the relationship between Job Insecurity and OCB, such that Job Insecurity is negatively related to procedural fairness, which in turn is positively related to OCB. Also, perceived supervisor support moderates the relationship between procedural fairness and OCB. Originality/value – The paper provides new theoretical insights on the effects that perceived job insecurity has on OCB, giving an empirical insight of the mediator and moderator effects that aid in the comprehension of this relationship.

Purpose – This paper’s objective is to present the dynamics involving an organizational restructuring process conducted in a Brazilian subsidiary of a centenary American industrial corporation which claimed to be seeking, by means of this process, to increase the value of the company’s shares, but, which results reveal the distance between the promises and outcomes of this process, unveiling the symbolic-performative nature of such a process. Methodology – The chosen research method was the case study. The data collection involved the participant observation of a company manager (2010-2015); the conduction of non-structured interviews to the company’s managers, directors and CFO (2013-2015); documental research to the company’s internal and public sources (2010-2015); and bibliographical research to scientific papers, business press, market analysts and specialized media (2010-2015). Results – The narratives of success found in the company’s reports portray the restructuring myth as a continuous strategy, through which the company reinforces its efforts in delivering good results to shareholders. And, despite the outcomes of the case study not supporting these narratives, its performative nature legitimize the company’s commitment to the SHV management ideology towards stakeholders of the capital market, even in face of the adoption of antishareholders’ postures, such as anti-takeovers measures, the merging of the CEO and Chairman positions, its CEO perks, etc. Contributions – Paradoxically, although the researched company operates under the cold logic of finances, and under pressure to create shareholder value, it revealed to be subject to the dynamics in which the search for symbolic legitimacy plays a decisive role in maintaining its position within the hierarchy of the socially constructed field of the Management in face of other stakeholders present in the field, reinvigorating the precepts of Bourdieu’s Field Theory and the Neo- Institutional Theory.

Purpose – This paper highlights the interaction between innovation and financial structure under duopoly with a monopoly debater. Design/methodology/approach – By game-theory approaches, we characterize effects of debt levels on innovative investment with limited liability effect. Findings – This paper argues that higher debt levels increase both innovative investment and output. Both higher debt rate and higher debt levels act as commitment to reduce opponent firms’ net profits. Net profit for unit debt is reduced with higher debt level and higher debt rate. Originality/value – This study extends Brander and Lewis’s (1986) to innovative situation and no interior point solution is restricted.

Purpose – Verify whether Ibovespa, Old or New, could be the best alternative for investors, considering investment possibilities (risky and risk free) in the Brazilian market. Should investors put the portion of money that they allocate to risky assets into New Ibovespa? Are there more effi cient alternatives for investors? Design/methodology/approach – Th e Portfolio T was determined with the modern portfolio theory from a sample of 118 shares for 34 four-month periods. Equality of means and variance were tested by means of parametric and nonparametric tests, as appropriate. Findings – Studying New Ibovespa (calculated retroactively) in the period between January 1, 2003 and April 30, 2014, it was concluded that, (i) analyzing the entire period, (a) New Ibovespa was dominated by a portfolio obtained by applying the concepts of the modern portfolio theory (portfolio T), and (b) New Ibovespa dominated Old Ibovespa, and (ii) analyzing each of the 34 four-month periods individually, New Ibovespa was dominated by the portfolio T in 13 out of the 18 four-month periods in which there had been statistically signifi cant dominance (72,2% of all cases). Originality/value – Th e paper contributes to the study of the New Ibovespa, off ering 118 shares to determine the Portfolio T and for a 34 four-month period. To the best knowledge of the authors, no other paper studied the New Ibovespa. It can be concluded that, for the period analyzed, when compared to New Ibovespa, the portfolio T would have been a better investment alternative.

Objective – The objective of this paper is to present the results of a systematic literature review on empirical research of innovation in Family Business (FB). Design/methodology/approach – A comprehensive literature review based on an in-depth analysis of 59 empirical studies was conducted. Findings – The revision presents an integrative framework, identifying the main determinants and dimensions of innovation; and summarizes the main research avenues and existing gaps, in order to guide future research. Practical implications – The paper summarises the main research advances in innovation in Family Business worldwide. Consequently, it allows to inform better decisions of managers of these firms. Originality – The study of innovation in Family Business has emerged as a prolific research area in recent years but the current state of knowledge of how these firms innovate is still fragmented and incomplete. Consequently, several calls have been made for further research in the area.

Objective – This paper aims at analyzing the difference between research methods that are typical in operations management (case study and action research) with design science research. Design/methodology/approach – The paper adopts a theoretical-conceptual methodological approach, based on an extensive literature review. The literature review focused on studies that discuss the use of Case Study, Action Research and Design Science/Design Science Research. Theoretical framework – This paper reveals the foundations of Case Study and Action Research. Due to its recent use as a research method, Design Science Research is presented in greater depth. Findings – Firstly, we present design science and design science research as paradigms and as research methods, respectively, in the field of management. Secondly, we present the difference between Natural Sciences, Social Sciences and Design Science. Thirdly, we carry out comparative analysis of research methods Case Study, Action Research and Design Science Research. Finally, we offer a set of suggestions for future research regarding the use of research methods in management, in general, and in operations management, inparticular. Contributions – The main contributions of this paper focus on reflecting about research methods used in the management field. An important contribution is expanding the repertoire of research methods for understanding and using Design Science Research. The use of this method can contribute to reduce the distance between rigor and relevance, which has been described by several authors.

The objective of this paper is to evidence the cognitive structure of the values of automobile consumers from São Paulo, considering two models (one compact and another sportive) of a car maker. Specifically, this paper aimed to identify elements through a hierarchical value map (HVM), the attributes, the consequences and the values that characterize the perceptions of the consumers and respective connections among these. Therefore, thirty in depth interviews were performed with buyers of the two models. The qualitative Laddering technique (REYNOLDS; GUTMAN, 1988), based on the Means-End Chain Theory (GUTMAN, 1982), guided the collection, analysis and interpretations of data. The results point out that personal values are determinant aspects for the decision of buying such models and, consequently, should be considered for the elaboration of strategies of automobile design and communication. The analysis of the HVM highlighted that the main chains, for the two models, are started by the attributes: “internal trim” and “Design”. These items generate the perception of the value “Hedonism” - the most expressive state for the interviewees. This highlights the importance of this value in deciding to buy those two analyzed models.

Understanding which factors influence sales performance and how these factors vary in different contexts is essential both for managers and for researchers in the field of sales and marketing. Several studies have sought to identify the factors that exert most influence over the performance of salespeople. The importance of these factors may vary according to product type and the context in which sales are made. This paper seeks to test a model that consolidates a number of factors that influence sales performance of salespeople. In order to achieve these objectives, this paper addresses various models validated in other sales contexts and selects one of these to later test it by means of a descriptive study based on a survey conducted with 301 outside salespeople linked to wholesale companies located in different states of Brazil. The results obtained from the survey supported the adequacy of the model, which presented good fit indexes. The relationship between Self-efficacy, Effort and Performance has been confirmed and proved to be the main way that influences the performance of the salespeople. Both the academic and the managerial implications of these tests are presented and discussed in this paper.

RESUMOO objetivo deste trabalho é analisar o discurso e a prática da Pedagogia das Competências em um curso de Administração oferecido por uma Instituição de Ensino Superior privada do Estado de Minas Gerais, Brasil. A análise procurou identificar e apontar as possibilidades e os desafios impostos pelo processo de implantação da proposta do projeto pedagógico na prática docente. O enfoque nas competências profissionais distingue quatro dimensões, que foram utilizadas como categorias de análise neste trabalho: identificação, normalização, formação e certificação/avaliação. A pesquisa, cuja abordagem metodológica é do tipo qualitativo-descritiva, foi realizada em três momentos, num período compreendido por três anos. A coleta de dados ocorreu a partir de documentos do curso e de entrevistas semiestruturadas. Os resultados apontam, de um lado, para a existência de um discurso que demonstra a intencionalidade de formar por competências. De outro lado, ficaram evidentes algumas limitações quanto à presença e operacionalização de conceitos relacionados a tal modelo de formação. Concluiu-se que, se havia indícios da presença da Pedagogia das Competências no curso pesquisado, isso não significava que houvesse uma orientação sistematizada e articulada, de forma global, entre todos os elementos que compunham o processo de ensino-aprendizagem, conforme propõe a formação por competências. Por fim, ressalta-se que este artigo se justifica por sua contribuição para ampliar o conhecimento a respeito da implantação deste modelo de formação e, como consequência, fornecer subsídios para alterações no processo de ensino e aprendizagem, bem como para que os cursos de Administração possam implementar ações para superar os desafios encontrados.ABSTRACTThe aim of this paper is to analyse the discourse and the practice of the Pedagogy of Competencies in a Business Administration course from a private Higher-Education School in the state of Minas Gerais, Brazil, in order to identify and indicate the possibilities and challenges demanded by the implementation process taking place when moving from the course pedagogical project to a pedagogical practice. The focus of professional competencies distinguishes four dimensions, which were used as categories of analysis in this paper: identification, normalization, formation and certification/assessment. The project research methodology was qualitative-descriptive, carried out in three different occasions during three years. Data collection was done from the documentation of the course investigated as well as from semi-structured interviews. The research results indicate that, on one hand, there was a discourse to form students’ competencies. On the other hand, it was evident that there were some limitations related to such models of students’ formation. The conclusion reached has showed that even with indications of some elements of a Pedagogy of Competencies in the course investigated, they did not represent a systematic and articulate guidance given in a global way amongst other elements forming the teaching-learning process proposed by a students’ competency-based formation. Finally, we emphasize that this article is justified for its contribution to enhancing the knowledge on the implementation of this model of formation, and therefore to provide a basis for changes in the teaching-learning process as well as to enable actions aiming to overcome the challenges encountered in Business Management courses in relation to students’ competency-based formation.RESUMENEste trabajo tiene el propósito de analizar el discurso y la práctica de la Pedagogía de las Competencias de un curso de Administración que se dicta en una Institución de Enseñanza Superior privada de la provincia de Minas Gerais, Brasil. El análisis trató de identificar y señalar las posibilidades y los retos que impone el proceso de implementación de la propuesta del proyecto pedagógico en la práctica docente. El enfoque en las competencias profesionales distingue cuatro dimensiones, que se utilizaron como categorías de análisis en este trabajo: identificación, normalización, formación y certificación/evaluación. La investigación, cuyo enfoque metodológico es de tipo cualitativo-descriptivo, se realizó en tres momentos, en un período que abarcó tres años. La recopilación de datos se hizo a partir de documentos del curso y de entrevistas semiestructuradas. Los resultados indican, por un lado, la existencia de un discurso que demuestra la intencionalidad de formar por competencias. Por otro lado, quedaron en evidencia algunas limitaciones relacionadas con la presencia y la operacionalización de conceptos relacionados con ese modelo de formación. Se concluyó que, si había indicios de la presencia de la Pedagogía de las Competencias en el curso investigado, eso no significaba que hubiera una orientación sistematizada y articulada de forma global entre todos los elementos que integraban el proceso de enseñanza-aprendizaje, tal como lo propone la formación por competencias. Finalmente, se destaca que este artículo se justifica porque contribuye a ampliar el conocimiento sobre la implementación de este modelo de formación y, como consecuencia, suministra fundamentos para modificaciones en el proceso de enseñanza y aprendizaje, como también para que los cursos de Administración puedan implementar acciones para superar los retos encontrados.

RESUMOEste artigo faz parte de um amplo estudo de avaliação da adequação no uso de técnicas estatísticas multivariadas em teses e dissertações de algumas instituições de ensino superior na área de marketing na temática do comportamento do consumidor entre 1997 e 2006. Neste artigo são focalizadas as técnicas de análise de regressão e análise conjunta, duas técnicas com grande potencial de uso em estudos de marketing. Foi objetivo desse trabalho a análise da adequação do emprego destas técnicas às necessidades dos problemas de pesquisa apresentados nas teses e dissertações e a aferição do nível de acerto no atendimento de suas premissas. De forma geral, os resultados sugerem a necessidade de um aumento do comprometimento dos pesquisadores na verificação de todos os preceitos teóricos de aplicação destas técnicas classificadas na categoria de investigação de dependência entre variáveis.ABSTRACTThis paper is part of a large study to assess the adequacy of the use of multivariate statistical techniques in theses and dissertations of some higher education institutions in the area of marketing with theme of consumer behavior from 1997 to 2006. The regression and conjoint analysis are focused on in this paper, two techniques with great potential of use in marketing studies. The objective of this study was to analyze whether the employment of these techniques suits the needs of the research problem presented in as well as to evaluate the level of success in meeting their premisses. Overall, the results suggest the need for more involvement of researchers in the verification of all the theoretical precepts of application of the techniques classified in the category of investigation of dependence among variables.RESUMENEste artículo forma parte de un amplio estudio que evalúa la adecuación del uso de técnicas estadísticas multivariantes en las tesis y disertaciones de algunas instituciones de educación superior en el área del marketing, en lo referente a la temática del comportamiento del consumidor entre 1997 y 2006. Este artículo trata de las técnicas de análisis de regresión y de análisis conjunto, dos técnicas con gran potencial de uso en estudios de marketing. Este trabajo tuvo como objetivo analizar si el uso de estas técnicas se ajustaba a las necesidades de los problemas de investigación que surgen en las tesis y disertaciones, y evaluar el grado de acierto en la observancia de sus premisas. En general, los resultados señalan la necesidad de intensificar el comprometimiento de los investigadores en la verificación de todos los preceptos teóricos de aplicación de estas técnicas clasificadas en la categoría de investigación de dependencia entre variables.

RESUMOEste artigo pretende analisar o desenvolvimento e a natureza das estratégias de “não-mercado” adotadas por diversas entidades de serviço público americanas e espanholas que entraram nos mercados sul-americanos a partir dos anos 90 com vista a proteger as suas atividades da instabilidade institucional. O nosso objetivo é analisar a variação nas estratégias de “não-mercado” nas várias empresas, de forma a identificar eventuais padrões que possam ser desenvolvidos como propostas. Tendo em conta os dados secundários e as entrevistas com os executivos das empresas, identificamos uma extensa variação nas estratégias de “não-mercado”, seguidas pelas empresas estrangeiras que entram num novo mercado. Também detectamos indícios de uma convergência das estratégias de “não-mercado” em torno de um padrão multidoméstico. O nosso trabalho sustenta a tese de aproximação da estratégia de “não-mercado” a uma perspectiva integrada com uma estratégia competitiva. Também evidencia o papel fundamental das condições no mundo dos negócios e especialmente o nível e a forma do controle social sobre o negócio, moldando as opções da estratégia de “não-mercado”.ABSTRACTPrivatization and deregulation in many sectors throughout the world have created opportunities for internationalization and foreign market entry. These same processes, however, have also entailed or exacerbated institutional instability in potential host countries, enhancing the risk of indirect expropriation through adverse regulatory measures. This paper examines the development and nature of the strategies followed by several U. S. and Spanish utilities that have entered Latin American utility markets during the 1990s. Using both secondary data and interviews with company executives, we find a wide variation in the nonmarket strategies followed by foreign entrants. We also find evidence of convergence of nonmarket strategies around a multidomestic pattern.ABSTRACTPrivatization and deregulation in many sectors throughout the world have created opportunities for internationalization and foreign market entry. These same processes, however, have also entailed or exacerbated institutional instability in potential host countries, enhancing the risk of indirect expropriation through adverse regulatory measures. This paper examines the development and nature of the strategies followed by several U. S. and Spanish utilities that have entered Latin American utility markets during the 1990s. Using both secondary data and interviews with company executives, we find a wide variation in the nonmarket strategies followed by foreign entrants. We also find evidence of convergence of nonmarket strategies around a multidomestic pattern.RESUMENEste artículo se propone analizar el desarrollo y la naturaleza de las estrategias de “no-mercado” adoptadas por diversas instituciones de servicio público norteamericanas y españolas que entraron en los mercados sudamericanos a partir de los años 90 con el propósito de proteger sus actividades de la inestabilidad institucional. Nuestro objetivo es el de analizar la variación en las estrategias de “no-mercado” en las diversas empresas, para identificar eventuales patrones que puedan desarrollarse como propuestas. Teniendo en cuenta los datos secundarios y las entrevistas con los ejecutivos de las empresas, identificamos una extensa variación en las estrategias de “no-mercado”, que las empresas extranjeras siguen cuando entran en un nuevo mercado. También detectamos indicios de una convergencia de las estrategias de “no-mercado” en torno a un patrón multidoméstico. Nuestro trabajo sustenta la tesis de aproximación de la estrategia de “no-mercado” hacia una perspectiva integrada con una estrategia competitiva. También evidencia la función fundamental de las condiciones en el mundo de los negocios y especialmente el grado y forma del control social sobre el negocio, moldeando las opciones de la estrategia de “no-mercado”.

RESUMOO estudo da Contabilidade Internacional cresce em importância em razão de suas ramificações mundiais nas práticas dos negócios. A Contabilidade Internacional está inexoravelmente ligada ao movimento de globalização que atinge todas as economias. Na verdade, a disponibilidade de informação contábil constitui um dado integral e indispensável para a existência e aceleração desse movimento. Este artigo fornece um passo em direção à análise de tais crenças e seu impacto na Contabilidade Internacional através da investigação histórica da literatura acadêmica nessa área, como exemplificado por dois periódicos: Advances in International Accounting e Journal of Accounting Education and Research. O projeto inteiro envolveu a interpretação hermenêutica dos documentos em uma tentativa de analisar as tendências na pesquisa da Contabilidade Internacional presentes em periódicos científicos de contabilidade no período de 1987 e 1996 através da lente do pós-colonialismo. Entretanto, em virtude da restrição de espaço, esse artigo concentra-se na predominância e na liderança do tema globalização nessa literatura e no seu impacto na pesquisa. Essa parte do artigo fornece a descrição dos métodos empregados na seleção dos periódicos, o período de tempo relevante, os artigos que constituíram o conjunto de dados e os procedimentos seguidos na construção dos temas qualitativos.ABSTRACTThe study of international accounting is increasing in importance because of its ramifications upon business practices world-wide. International accounting is inextricably linked to the globalization movement that is sweeping all economies. Indeed, the availability of accounting information constitutes an integral and indispensable input to the existence and acceleration of this movement. This paper provides a step toward the examination of such beliefs and their impact on international accounting through a historical investigation of the academic literature in this field as exemplified by two journals: Advances in International Accounting and the International Journal of Accounting Education and Research. The wider project involved a hermeneutic interpretation of documents in an attempt to analyze trends in international accounting research appearing in academic accounting journals from 1987 to 1996 through the lens of postcolonialism. However, due to space constraints this paper focuses on the predominance and the championing of the globalization theme in this literature and its impact on research. This section of the paper provides a description of the methods employed in selecting the journals, the relevant time period, the articles constituting the data set, and the procedure followed in constructing the qualitative themes.RESUMENEl estudio de la Contabilidad Internacional crece en importancia en razón de sus ramificaciones mundiales en la práctica de los negocios. La Contabilidad Internacional está inexorablemente unida al movimiento de globalización que afecta a todas las economías. En realidad la disponibilidad de información contable constituye un dato integral e indispensable para la existencia y aceleración de este movimiento. Este artículo proporciona un avance en dirección al análisis de estas convicciones y de su impacto en la Contabilidad Internacional por medio de la investigación histórica de la literatura académica en esa área, como lo demuestran dos periódicos: Advances in International Accounting y Journal of Accounting Education and Research. El proyecto completo comprendió la interpretación hermenéutica de los documentos en una tentativa de analizar las tendencias en la investigación de la Contabilidad Internacional presentes en periódicos científicos de contabilidad en el período de 1987 y 1996 a través de la lente del postcolonialismo. No obstante, en virtud de la restricción de espacio, ese artículo se concentra en la predominancia y en el liderazgo del tema globalización en esa literatura y su impacto en la investigación. Esa parte del artículo suministra la descripción de los métodos utilizados en la selección de los periódicos, en el período de tiempo relevante, en los artículos que constituyeron el conjunto de datos y en los procedimientos seguidos para construir los temas cualitativos.

RESUMOEste artigo se dedica na apresentação de uma abordagem da economia dos custos de transação aplicada ao setor público. Em um primeiro momento, são trabalhados alguns conceitos básicos utilizados pela Nova Economia Institucional; a saber: custos de transação e estruturas de governança. A segunda parte deste artigo está focada na adaptação dessa teoria para o setor público, com especial ênfase na análise de seus atores, custos de transação e de outras particularidades relevantes que afetam a definição de sua estrutura de governança. Como forma de equacionar parte dos custos de transação presente no setor público, especialmente a presença de oportunismo político, a terceira seção descreve duas possibilidades de aperfeiçoamento da gestão pública. Por fim, em suas conclusões, este artigo enfatiza a necessidade de se estabelecer mecanismos externos de incentivo e supervisão para a boa gestão pública e da ampliação dos estudos a respeito da eficiência e eficácia dos instrumentos descritos na terceira seção.ABSTRACTThe present paper presents an approach of the transaction costs theory applied in the public sector. In a first moment, some basic concepts used by the New Institutional Economy are presented, namely, transaction cost and governance structure. The second part of the paper focuses on the adaptation of this theory to the public sector, with special emphasis in the analysis of its actors, their transaction costs and other relevant peculiarities that affect the definition of the governance structure. As a way to equate part of the transaction costs present in the public sector, particularly the presence of political opportunism, the third part describes two possibilities of improving public management. Finally, in the conclusions, the paper emphasizes the need of establishing external incentive mechanisms and supervision towards a good public management, besides enhancing the studies on the efficiency and efficacy of the instruments described in the third part.RESUMENEste artículo se dedica a presentar el abordaje de la economía de costos de transacción, aplicada al sector público. En la primera parte son analizados algunos conceptos básicos utilizados por la Nueva Economía Institucional, como los costos de transacción y estructuras de gobernanza. En la segunda parte el artículo se ocupa de la adaptación de esta teoría para el sector público con especial énfasis en el análisis de sus actores, costos de transacción y de otras particularidades relevantes que afectan la definición de su estructura de gobernanza. Como forma de ecuacionar parte de los costos de transacción presentes en el sector público, especialmente la presencia del oportunismo político, la tercera parte de la materia, describe dos posibilidades de perfeccionamiento de la administración pública. Por fin, en sus conclusiones, este trabajo enfatiza la necesidad de establecer mecanismos externos de incentivo y supervisión para la buena administración pública y de ampliar los estudios sobre la eficiencia y eficacia de los instrumentos descriptos en la tercera sección.

RESUMOEsta pesquisa tem como objetivo identificar as práticas de gestão de custos adotadas pelas empresas, no contexto de sua aceitação como necessárias ao atual ambiente de mercado. O estudo circunscreve-se às transformações ocorridas no ambiente de negócios nas últimas décadas, bem como às novas e/ou aperfeiçoadas práticas de gestão de custos. Entre tais práticas destaca-se o custeio e a gestão baseada em atividades, o custo da qualidade, o custo-alvo, o custeio do ciclo de vida e a análise da cadeia de valor, defendidas por alguns autores como as mais adequadas ao novo ambiente. São examinados os conceitos e justificativas que envolvem tais práticas de gestão de custo, sob um prisma crítico, confrontando as opiniões de diversos pesquisadores. Classificado como de natureza descritiva e exploratória, o estudo está fundamentado em uma pesquisa efetuada em 38 empresas de médio e grande porte, situadas nas regiões Oeste e Noroeste do estado do Paraná, cujos dados foram coletados por meio de entrevistas realizadas no período de setembro a dezembro de 2005. Para análise, utilizou-se da estatística descritiva. Como conclusão tem-se que as novas e/ou aperfeiçoadas práticas de gestão de custos não têm merecido a devida atenção por parte das empresas pesquisadas, contrariando o enfatizado pela literatura. Para os entrevistados, isso ocorre, dentre outros fatores, pelo não conhecimento de tais práticas, pela baixa relação custo-benefício para sua implantação e pela predominante preferência pelo aprimoramento das práticas convencionais.ABSTRACTThis paper focuses in cost management practices as competitive tools. Due to recent economic transformations, new cost management practices were developed and traditional ones were improved. Among them, activity-based costing, cost of quality, target cost, life-cycle cost and value chain analysis are referred in literature as the most appropriate to current business environment. Some papers about cost management practices are discussed, and concepts and reasons to use them are analyzed. The research was conducted in 38 big and medium companies during 2005, using an exploratory and descriptive study. Companies are located in West and Northwest Paraná, a Brazilian State. The findings were analyzed using descriptive statistics. The results show the companies doesn't use new cost management practices or improved ones. The main reasons are: they don’t know these practices, the cost/benefit relationship isn’t favorable and the preference for conventional cost management practices.RESUMENEsta investigación tiene por finalidad identificar las prácticas de gestión de costos adoptadas por las empresas, en el contexto de su aceptación como necesarias al actual ambiente de mercado. El estudio se circunscribe a las transformaciones ocurridas en el ambiente de negocios en las últimas décadas, así como a las nuevas y/o perfeccionadas prácticas de gestión de costos. Entre estas prácticas se destaca el costeo y la gestión basada en actividades, el costo de la calidad, el costo meta, el costeo del ciclo de vida y el análisis de la cadena de valor, defendidas por algunos autores como las más adecuadas al nuevo ambiente. Se examinan los conceptos y justificativas comprendidos en estas prácticas de gestión de costo, desde un prisma crítico, confrontando las opiniones de diversos investigadores. Clasificado como de naturaleza descriptiva y exploratoria, el estudio se fundamenta en una investigación efectuada en 38 empresas de mediano y gran porte, situadas en las regiones Oeste y Noroeste del Estado de Paraná, cuyos datos se recolectaron por medio de entrevistas realizadas en el período de septiembre a diciembre de 2005. Para el análisis se utilizó la estadística descriptiva. Como conclusión se tiene que, las nuevas y/o perfeccionadas prácticas de gestión de costos no recibieron la debida atención por parte de las empresas investigadas, contrariando lo enfatizado por la literatura. Para los entrevistados, esto ocurre entre otros factores, por el desconocimiento de estas prácticas, por la baja relación costo-beneficio para su implementación y por la predominante preferencia por el perfeccionamiento de las prácticas convencionales.

RESUMO Promover o desenvolvimento de conhecimentos e habilidades que permitam ao profissional contábil ingressar no mercado de trabalho com condições de atender às necessidades dos diversos usuários da informação contábil, dentro de um contexto globalizado, é a principal responsabilidade das disciplinas dos cursos de graduação em Ciências Contábeis, entre elas, a Contabilidade Internacional. A proposta deste artigo é analisar o impacto, na formação do aluno, da inserção da disciplina Contabilidade Internacional na estrutura curricular dos cursos de graduação em Ciências Contábeis. Foi aplicado um questionário a alunos de último ano de duas instituições de ensino – uma que oferece a disciplina e outra que não oferece – o que permitiu testar a hipótese de que existe diferença significativa entre aqueles que cursam ou cursaram a disciplina e aqueles que não a cursaram, no que concerne à percepção dos alunos sobre seus conhecimentos, habilidades e competências para lidar com as questões internacionais. Considerando a carência de estudos nacionais nessa área e a atualidade do tema, o presente artigo, ainda que de caráter exploratório, poderá estimular pesquisas futuras, facilitando a construção de hipóteses; bem como contribuir na criação e revisão dos currículos de cursos de graduação em Ciências Contábeis, incentivando os responsáveis - órgãos governamentais e instituições de ensino - a repensar a formação do profissional contábil no Brasil. ABSTRACTThe main core of the accounting graduate courses disciplines – including “international accounting” – is to promote the development of knowledge and abilities that prepare the future accountant to fulfill the needs of the multiple users of accounting information in an international context. This paper analyzes the perceived impact of the discipline “international accounting” on the students’ formation. A survey conducted with students of two universities – one that offer “international accounting” and other that doesn’t – permit to test the proposed hypothesis: there’s a significant difference in the students’ engaged in the “international accounting” discipline and the others about the perceived knowledge and abilities to deal The main core of the accounting graduate courses disciplines – including “international accounting” – is to promote the development of knowledge and abilities that prepare the future accountant to fulfill the needs of the multiple users of accounting information in an international context. This paper analyzes the perceived impact of the discipline “international accounting” on the students’ formation. A survey conducted with students of two universities – one that offer “international accounting” and other that doesn’t – permit to test the proposed hypothesis: there’s a significant difference in the students’ engaged in the “international accounting” discipline and the others about the perceived knowledge and abilities to deal with international issues. Considering the lack of local studies and the emerging theme, this paper, although exploratory, could be useful to stimulate future research and to design and review accounting graduate courses, motivating governmental organisms, universities and professional bodies to discuss the accountant’s professional formation in Brazil.RESUMENLa principal responsabilidad de las disciplinas de los cursos de graduación en Ciencias Contables, entre ellas la Contabilidad Internacional es la de promover el desarrollo de conocimientos y habilidades para que el profesional de contabilidad ingrese al mercado de trabajo en condiciones de atender las necesidades de los diversos usuarios de la información contable, dentro de un contexto globalizado. Este artículo se propone analizar el impacto que causa en la formación del alumno, la inclusión de la disciplina Contabilidad Internacional en la estructura curricular de los cursos de graduación en Ciencias Contables. Se aplicó un cuestionario a alumnos del último año de dos instituciones de enseñanza, una que ofrece la disciplina y la otra que no la ofrece. Esto permitió probar la hipótesis de que hay diferencia significativa entre los que cursan o cursaron la disciplina y los que no la cursaron, en lo que se refiere a la percepción de los alumnos sobre sus conocimientos, habilidades y competencias para tratar las cuestiones internacionales. Considerando la falta de estudios nacionales en esta área y la actualidad del tema, el presente artículo aunque es de carácter exploratorio, podrá estimular investigaciones futuras que faciliten la construcción de hipótesis, como también contribuir a la creación y revisión de los currículos de cursos de graduación en Ciencias Contables, para incentivar a los responsables, organismos gubernamentales e instituciones de enseñanza, a reconsiderar la formación del profesional de contabilidad en Brasil.

RESUMOA empresa que desenvolve tecnologias de um modo sistemático defronta-se com uma diversidade de desafios para proteger e transferir suas invenções e inovações tecnológicas. O patenteamento e o licenciamento fazem aflorar diversas questões que devem ser tratadas estrategicamente, tais como selecionar os países para patentear suas invenções e as condições gerais para licencia-las. Este trabalho discute algumas dessas questões e apresenta um estudo de caso de uma empresa brasileira que começou a licenciar sua tecnologia. Esse fato é de extrema importância, pois transferência de tecnologia para as empresas de países em desenvolvimento sempre significou compra de tecnologia, daí porque são tão raros os textos sobre transferência de tecnologia nos quais empresas desses países comparecem como vendedoras de tecnologia.ABSTRACTThe company that develops technologies in as systematic way is confronted with a variety of challenges to protect and to transfer its technologies inventions and innovations. The patenting and licensing bring up several issues that have strategically treated, just as to select countries for patenting its inventions and the general conditions for licensing. This paper discusses some of these questions and introduces a Brazilian’s company case study that started licensing its technologies. This fact is very important therefore technology transfer for developing countries companies has always meant the purchase of technology. That is why there are rare papers about technology transfer which companies of these countries attend as technology sellers.RESUMENLa empresa que desarrolla tecnologías de modo sistemático enfrenta diversos desafíos para proteger y transferir sus invenciones e innovaciones tecnológicas. El patentamiento y el licenciamiento hacen surgir diversas cuestiones que deben tratarse de forma estratégica tales como, seleccionar los países para patentar sus inventos y las condiciones generales para licenciarlos. Este trabajo trata algunas de estas cuestiones y presenta un estudio de caso de una empresa brasileña que comenzó a licenciar su tecnología. Esto es de extrema importancia, pues la transferencia de tecnología para las empresas de países en desarrollo siempre significó compra de tecnología, por ese motivo son tan raros los textos sobre transferencia de tecnología en los que las empresas de esos países aparecen como vendedoras de tecnología.

RESUMOEste trabalho descreve o processo de avaliação de eficácia de uma campanha de propaganda (que fez uso de dois tipos de mídia: televisão e mídia exterior – busdoor) de um produto específico em uma empresa multinacional de saúde e beleza.Por meio da análise quantitativa, verificou-se que o uso da mídia principal (TV) apresentou uma correlação de moderada a forte com as vendas unitárias do produto ao longo da campanha e foi responsável pela geração de vendas adicionais. Já no caso da mídia de apoio (busdoor), verificou-se que ela não foi capaz de gerar um aumento nas vendas isoladamente, mas ajudou a acentuar e prolongar os efeitos da mídia principal nas vendas. A análise global da campanha mostra que esta conseguiu provocar um aumento de vendas no curto prazo, mas não alterar o nível médio de vendas anterior à mesma, conclusão essa reforçada pela análise marginal do retorno sobre o investimento que mostrou que o resultado da campanha foi insatisfatório.ABSTRACTThis paper describes the process of efficacy evaluation of an advertising campaign (which used two types of media: TV and outdoor media) of a specific product from a multinational company in the health and beauty care segment. It was observed through quantitative analysis that the use of the main medium (TV) showed a moderate to strong correlation with the product’s unit sales throughout the campaign, being responsible for the generation of additional sales. However, the impact of the support media (outdoor) did not generate additional sales alone, but helped to strengthen and to last longer the effects of the main medium. The analysis of the whole campaign showed that it increased sales in the short term but it did This paper describes the process of efficacy evaluation of an advertising campaign (which used two types of media: TV and outdoor media) of a specific product from a multinational company in the health and beauty care segment. It was observed through quantitative analysis that the use of the main medium (TV) showed a moderate to strong correlation with the product’s unit sales throughout the campaign, being responsible for the generation of additional sales. However, the impact of the support media (outdoor) did not generate additional sales alone, but helped to strengthen and to last longer the effects of the main medium. The analysis of the whole campaign showed that it increased sales in the short term but it did not alter the previous level of sales. These non-satisfactory results were also confirmed through marginal analysis of the return on investment.RESUMENEste trabajo describe el proceso de evaluación de la eficacia de un campaña de propaganda (que usó dos tipos de medio de comunicación: televisión y exterior – busdoor) para un producto específico en una empresa multinacional de salud y belleza. Por medio del análisis cuantitativo, se comprobó que el uso del medio principal (TV) presentó una correlación de moderada a fuerte con las ventas unitarias del producto durante la campaña y fue responsable por la generación de ventas adicionales. En el caso del medio de apoyo (busdoor), se observó que no fue capaz de generar un aumento en las ventas aisladamente, pero ayudó a acentuar y prolongar en las ventas, los efectos del medio principal. El análisis global muestra que la campaña logró aumentar las ventas a corto plazo, pero no modificó el nivel medio anterior a su inicio, una conclusión que resulta reforzada por el análisis marginal del retorno sobre la inversión que mostró que el resultado de la campaña no fue satisfactorio.

RESUMOO presente artigo tem por objetivo estudar o uso da evidência física como forma de gerar percepções de qualidade de serviços por parte de clientes em prestadores de serviços hospitalares. A natureza exploratória do trabalho está diretamente relacionada à baixa produção acadêmica existente sobre o tema no Brasil. O artigo está dividido em três partes. Na primeira parte faz-se uma revisão da literatura pertinente ao tema em que se abrange: importância dos serviços; serviços de saúde; qualidade de serviços; e evidência física. Na segunda parte apresentam-se a metodologia e os resultados de uma pesquisa de campo realizada com o uso do método de estudo de casos para verificar de que maneira os conceitos de evidência física são aplicados por hospitais brasileiros. Na terceira parte conclui-se que, em geral, as ações desenvolvidas pelas organizações pesquisadas são coerentes com as práticas descritas na literatura internacional. Também na terceira parte são apresentadas as limitações do estudo e oferecidas sugestões para futuras pesquisas sobre o tema.ABSTRACTThe aim of this paper is to study the use of physical evidence as a way to generate service quality perceptions from clients of hospitals. The realization of an exploratory research is directly related to the low academic production on the subject in Brazil. In the first part of the paper we present a literature review including: the importance of services; health care services; service quality; and physical evidence. In the second part of the paper are presented the methodology and the results of a field research made with the use of the case study method in order to verify how the concept of physical evidence is practiced by Brazilian hospitals. In the third part we conclude that in general the actions developed by the researched organizations are coherent with the practices described in the international literature. Also in the third part we present the limitations of the study and offer suggestions for future researches on the subject.RESUMENEl presente artículo tiene por finalidad estudiar el uso de la evidencia física como forma de generar percepciones de calidad de servicios por parte de clientes en prestadores de servicios hospitalarios. La naturaleza exploratoria del trabajo está directamente relacionada con la baja producción académica sobre el tema en Brasil. El artículo se divide en tres partes. En la primera parte se hace una revisión de la literatura referente al tema que abarca: importancia de los servicios, servicios de salud, la calidad de los servicios y la evidencia física. En la segunda parte se presenta la metodología y los resultados de un estudio de campo realizado por el método de estudio de casos para observar de qué manera los conceptos de evidencia física se aplican en los hospitales brasileños. En la tercera parte se concluye que, en general las acciones desarrolladas por las organizaciones investigadas son coherentes con las prácticas descritas en la literatura internacional. También en la tercera parte se presentan las limitaciones del estudio y se ofrecen sugerencias para futuras investigaciones sobre el tema.

RESUMOEste estudo apresenta-se como uma reflexão em relação à prática da responsabilidade social na sociedade nos dias atuais. Busca-se identificar na visão das organizações da Sociedade Civil qual é o papel do indivíduo, das empresas e da formação destes indivíduos como agentes transformadores das empresas nas atividades sociais desenvolvidas por estas empresas.O estudo busca identificar além destas percepções, pontos importantes na relação entre as empresas e as organizações da Sociedade Civil e da formação dos executivos que estarão desenvolvendo as políticas dentro das empresas. Identificar a responsabilidade social sob a ótica das organizações da sociedade civil, possibilita uma nova visão que venha a facilitar a compreensão de como cada ator social têm desempenhado o seu papel.ABSTRACTThis paper shows itself as a reflection on the social responsibility nowadays. It tries to identity in the non-profit institutions view the people’s role, enterprise’s role and the preparation of these people to be the subject of change in the social activities developed by the enterprises. The paper tries to go beyond these perceptions, identifying the most important points between the enterprise and non-profit institution’s relationship, and the executive’s preparation to develop the enterprise policies. The social responsibility identification under the non-profit institutions view permits a new vision that should make easier the understanding on how each social actor is performing his role.RESUMENEste estudio expone una reflexión sobre la práctica de la responsabilidad social en la sociedad contemporánea. Se busca identificar en la visión de las organizaciones de la Sociedad Civil cuál es la función del individuo, de las empresas y de la formación de estos individuos como agentes transformadores de las empresas en las actividades sociales que ellas desarrollan. Además de estas percepciones, el estudio busca identificar puntos importantes en la relación entre las empresas y las organizaciones de la Sociedad Civil y en la formación de los ejecutivos que desarrollarán las políticas dentro de las empresas. Identificar la responsabilidad social desde el punto de vista de las organizaciones de la sociedad civil, posibilita una nueva visión que permitirá comprender cómo un actor social desempeña su función.

RESUMOA análise dos processos organizacionais encaminham para a necessidade de posicionamento estratégico e a busca constante de vantagens competitivas. Uma das formas que encontraram ressonância no mercado como modelo de gestão que permite diferenciação e cooperação ao mesmo tempo é a de alianças estratégicas e entre as suas aplicações, as redes associativistas, usadas principalmente por pequenas organizações. Este artigo aborda os conceitos dessas modalidades, suas vantagens e desvantagens e apresenta o seu uso no varejo, especificamente na rede composta de pequenos varejistas na área de material de construção formada inicialmente na cidade de Maringá no Paraná e que de dez expandiu-se para outras cidades e estados, congregando atualmente 181 associados. O estudo desse caso permite verificar como o processo de formulação e reformulação organizacional se instala e que pontos positivos e negativos ocorrem nesse processo interno e nas relações de competição e competência com o mercado que dele advém.ABSTRACTThe analysis of organizational processes leads to the need of strategic positioning and constant search for competitive advantage. The main topic of this paper is strategic alliances. Many academics have suggested that this concept may provide both differentiation and cooperation, especially for small companies. The present paper examines the truth of this claim, especially in the case of associative networks. The experience of 181 small retailers in the construction supply business provides the data to broach the concepts of the strategic alliance model, and to analyses its advantages and disadvantages. The study allows us to look deeper into the process of organizational formation and reformation and into the positive and negative aspects which occur in this intern process and in the competition and competence relations with the market.RESUMENEl análisis de los procesos organizacionales conduce a la necesidad de posicionamiento estratégico y a la búsqueda constante de ventajas competitivas. Una de las formas que encontró resonancia en el mercado como modelo de gestión, que permite diferenciación y cooperación al mismo tiempo, es la de alianzas estratégicas y entre sus aplicaciones, las redes asociativistas, usadas principalmente por pequeñas organizaciones. Este artículo expone los conceptos de esas modalidades, sus ventajas y desventajas y presenta su uso en las ventas al por menor, específicamente en la red formada por pequeños minoristas en el área de material de construcción formada inicialmente en la ciudad de Maringá en Paraná y que se expandió hacia otras ciudades y estados, y que de diez asociados reúne actualmente 181. El estudio de este caso permite comprobar de qué forma el proceso de formulación y reformulación organizacional se instala y como surgen los puntos positivos y negativos en este proceso interno y en las relaciones de competición y competencia con el mercado que de él adviene.

Purpose – This paper proposes using operating cash flow (OCF) as an instrument to determine a firm’s likelihood of bankruptcy. It presents a new model capable of predicting business failure based on data derived from financial statements. Design/methodology/approach – In this study, logit analysis was employed because of its frequently-cited conceptual advantages relative to multiple discriminant analysis. Through the logistic regression, we identified an integrated function for several ratios, which is useful when assessing whether a firm can be classified as solvent or insolvent in the future. The sample consists of Spanish medium-sized enterprises (MEs) included in the SABI. Findings – We identified an integrated function for several ratios, including information derived from cash flow statements, which is useful when assessing whether a firm can be classified as solvent or insolvent in the future. The analysis suggests the usefulness of taking into account information provided by cash flow statements when making decisions regarding lending to firms and, also, in relation to the acceptable level of leverage that can be assumed by a firm. Originality/value – The model is capable of predicting the probability that a medium-sized firm might have financial problems three years before this occurs, increasing the capacity to take corrective measures.

Purpose – The aim of this paper is to analyse the effect of the level of supervisory power on the level of disclosure of loan loss provisions and on the use of this item for income smoothing purposes. Design/methodology/approach – Our sample includes 60 European banks from 15 countries, covering the period between 2012 and 2015. We use an index based on the measure of supervisory power and we estimate three regression models in order to investigate the role of banking supervision in credit risk disclosure and in the use of loan loss provisions for income smoothing purposes. Findings – The results show that banks from countries with a higher level of supervisory power disclose more information about loan loss provisions. However, banks from countries with a higher level of supervisory power only disclose more information regarding Pillar 3 and not IFRS 7. Additionally, we conclude that managerial discretion is lower in banks domiciled in countries with high enforcement. Originality/value – This study is useful for bank supervisors as it raises awareness about their influence on the disclosure of impairment losses on financial assets, and for users of financial statements as insights are provided about the relationship between supervisory power and income smoothing.

Purpose – This study uses bipolar cultural dimensions (i.e., Hofstede’s and Schwartz’s values frameworks) to predict trade between countries and consumption behaviour. Design/methodology/approach – The analysis in this paper was based on secondary data. Consequently, there were some missing data that limited the number of countries that could be examined in terms of trade and consumption aspects. Stepwise regressions were performed to test the hypotheses. Findings – This study found that egalitarian-hierarchical distance predicts trade negatively, providing support to the idea that cultural similarity drives trade. On top of that, the study suggested that consumption divergence is more likely than consumption convergence. Cultural values were significant predictors of consumption even when income was controlled, suggesting that consumers want to express their values systems through consumption when they have the financial means to do so. Originality/value – The empirical analysis illustrated that bipolar cultural dimensions of these frameworks predict trade and consumption behaviour differently, thus providing evidence on the applicability of the cultural frameworks in different contexts.

Purpose – This paper examines the use of integration mechanisms in two innovation activities relationships: between exploitation product innovation and exploration product innovation, and between exploitation process innovation and exploration product innovation. It also identifies the benefits generated by the use of integration mechanisms. Design/methodology/approach – A multiple case study in four companies from different sectors which are a reference in product and process innovation. Findings – There is integration in the innovation activities relationships studied. The most used integration mechanisms in both relationships are regular collaboration, involvement for knowledge exchange (crossfunctional interface mechanisms), those related to a culture of freedom, such as the free flow and encouragement of ideas, and those related to knowledge and information exchange (connectedness mechanisms). Originality/value – In addition to identifying that integration is possible and occurs in companies, it was possible to verify that the use of integration mechanisms enables the generation of benefits for product innovation.

Purpose - This study seeks to explore the value creation opportunities offered by e-HRM practices. The purpose of this paper is to examine the impact of operational, relational, and transformational e-HRM practices on organizational outcomes by incorporating HRM service quality as an intermediary value creating factor. Design/methodology/approach –Line managers of commercial banks that adopted operational, relational, and transformational e-HRM were asked to participate in the study. The study used exploratory factor analysis for scale validation. PLS-SEM was used to validate and test the conceptual model. Findings - Drawing on data from a large and new survey, the study found that operational, relational, and transformational e-HRM practices have a significant impact on HR service quality and employee productivity. HRM service quality mediates the relationship between e-HRM practices and organizational outcomes. Implications - The study focuses on the relevance of e-HRM practices for improving organizational effectiveness, leading to competitive advantage for the firm. It is one of the pioneering studies that explore the link between e-HRM practices and organizational outcomes by analyzing the perception of South Asian line managers from the banking sector. Organizations from developing and developed countries can extract benefits by designing and implementing e-HRM systems in a way that supports their workflow.

Purpose – Our focus in this paper was to analyze the activities inherent in marketing strategy making. We aimed to sequentially test the relationships between the activities belonging to the formulation and implementation processes of marketing strategy. Design/methodology/approach – We collected data from 105 firms through an online cross-sectional survey, using Partial Least Squares (PLS) path modeling for the data analysis. Findings – Considering the formulation of marketing strategies, our results show that communication quality positively influences crossfunctional integration, which in turn affects strategic consensus. About strategy implementation, we have found that resource commitment is influenced by strategic consensus, and it influences the emphasis on marketing capabilities. Originality/value – The main contribution of this study is the relationships established between the marketing strategy process activities. We have changed the focus of the investigation from the causes and consequences of the strategy process to the analysis of how each element contributes to the process dynamics. We also contribute to the research stream on marketing strategy making by explaining how marketing strategy formulation and implementation may be related through strategic consensus.

Purpose – This paper aims to propose a model that relates Corporate Social Responsibility (CSR), competitiveness, and Emerging Market Enterprises (EMNEs) in Global Value Chains (GVCs) Design/methodology/approach – Extensive literature review and analysis of issues concerning the competitiveness of EMNEs and its relationship with CSR practices, considering their participation in global trade. Findings – The refinement and integration of concepts from the literature review led us to verify that the participation of EMNEs in GVCs moderates the relationship between CSR and competitiveness. In response, we propose a theoretical model resulting in the proposition of six research hypotheses concerning three dimensions of CSR. Originality/value – The proposed model allows for a better understanding of the participation of EMNEs in global trade, considering environmental, social, and strategic dimensions of CSR. It also contributes to the GVC literature by considering global trade from the perspective of EMNEs and adding CSR dimensions in the analysis.

Purpose – The study discusses alternative ways to bridge the gap between global value chain literature and literature focused on management and strategy in business networks. Design/methodology/approach – The study builds on an article cocitation analysis using bibliographic data from 762 papers retrieved from selected journals. Findings – The results highlight influential constructs and frameworks originating in the business network literature that could leverage the research on Global Value Chains. Originality/value – By better connecting with business network research, global value chain theory may improve its capacity to cope with modern empirical challenges, overcome criticisms, and communicate better with mainstream disciplines.

Purpose – The purpose of this paper is to clarify the distinction between Global Value Chains and selected strands of the business literature: business networks, strategy, and international business. These four research areas have starting questions that are often different and the audiences they address also differ. There have been attempts to establish links across these theories, but these are exceptions rather than the rule. Design/methodology/approach – The basic principles and concepts of the four areas are identified. The results are used to develop a summary matrix of the approaches. The methodological path is inductive and inferential, as the task involves searching for similarities, complementarities, and overlaps across the four social science disciplines. Findings –The literature of the studied fields overlaps on the issues they are trying to understand, even if they do not use identical terminology. The four areas advocate the same principle in understanding the organizational field: complexity. Firms are triggered to enter into exchange with other companies. Originality/value – The theoretical contribution of this article is based on the idea that although the four research fields – GVC, Business Networks, Strategy, and International Business – advance independently from each other, common origins can be observed, allowing for a set of common propositions.

Purpose – This paper analyzes how horizontal relationship resources collaborated in the value creation process of fruit producing and exporting companies geographically concentrated in the São Francisco River Valley (SFRV), Brazil. Design/methodology/approach – It is a qualitative case study, in which the units of analysis were the medium and large producing and exporting companies and the fruit cluster of the SFRV, understanding that both co-evolve. Semi-structured interviews were conducted with corporate, institutional, and support industry companies; there was also an analysis of secondary data using public and private documents. Content analysis was performed with the Atlas.ti software, which allowed a greater systematization of the findings. Findings – The results revealed particular patterns of collaboration that indicate conditions and contributions derived from the links established among firms within the cluster, highlighting companies’ strategies to create value. Significant volumes of demand, especially involving the international market, bring companies closer in terms of production protocols and joint business practices. These aspects favor collaboration in an essentially competitive environment. Participation in a cluster environment enhances cooperation ties by providing access to knowledge spillovers and, consequently, improving individual and collective competitiveness. Originality/value – The study provides advances in the knowledge in the area by considering the microeconomic level of the firm in the cluster, and it also expands the empirical evidence on organizational relationships by presenting a study of a Brazilian agricultural cluster.

Purpose – This paper aims to explore innovation in geographic business networks and to propose a model of cluster innovation capability. The premise is that innovation is a necessity for firms and inter-firm relationships is an option for it to occur. Among these relationships, clusters stand out, with studies showing that firms in clusters tend to be more innovative. Design/methodology/approach – Thus, we conducted an exploratory study of two clusters: the emerging cluster of Alto do Camaquã, in Brazil, and growing cluster of Sisteron, in France. The cases were analyzed based on elements previously established in the literature: context; collective strategy; public policy; commercialization; pro-activity; external relationships; transmission; collaboration; assimilation, transformation, and application of knowledge; governance; infrastructure; financial and human resources. Findings – We obtained a model of cluster innovation capability, composed of strategic management, relationships and learning, technological and marketing development, and operational management. Originality/value – The proposed model is a dynamic model as capabilities vary in their intensities according to the development stage of the cluster and its maturity time.

Purpose – The objective of this paper is to improve the method for the strategic planning and management of food and agribusiness chains. Design/methodology/approach – Several research methodologies are used to develop the ChainPlan methodology. The theory (literature review) provided the basis on which to build a preliminary framework ten years prior. Then, empirical application of the initial method provided insights regarding needed additions to and subtractions from the original method. These insights, combined with continued research on advances in the theories, contributed to further development of the ChainPlan methodology Findings – A method is proposed to fill the theoretical gap regarding the strategic planning applied to agribusiness chains. The ChainPlan method is a theoretical-empirical method, built based on the academic literature and perfected over the years through its application in several productive chains Originality/value – Many authors have proposed a method to build strategic plans in organizations, but when planning agribusiness chains is concerned, the academic discussion revolves around the coordination of agribusiness chains and analyses to be applied in this sector. This article fills this theoretical gap and proposes a tool, which is a specific strategic planning method to be applied in agribusiness chain

Purpose – This paper analyses the influence of CSR associations on brand loyalty. We propose a theoretical model that includes the mediating role of brand awareness, brand attitude and customer satisfaction in the effect of CSR on loyalty, measured as a second-order reflective construct. Design/methodology/approach – We propose a theoretical model estimated via the analysis of covariance structures using EQS 6.1. Data were obtained using an online survey of 351 Spanish sportswear consumers. Findings – This study illustrates that CSR associations have a direct, positive influence on loyalty, and an indirect influence through their positive effect on brand awareness and consumer satisfaction. Brand attitude does not appear to play a significant role in the influence of CSR on loyalty. Originality/value – We study the effect of CSR associations, brand awareness, satisfaction, and brand attitude as drivers of brand loyalty, conceived as a reflective second-order construct with four dimensions: attitudinal loyalty, purchase intention, expenditure level and intention to recommend. It is important to construct relational marketing strategies that integrate CSR with consumer orientation using the three dimensions of the model validated in the study: brand awareness, satisfaction and brand attitude.