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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

Access to bank credit is one of the major concerns of SMEs in their survival. To reduce their concerns, SMEs’ entrepreneurial attitudes that are the dimensions of entrepreneurial orientation (EO) might provide them some opportunities. This is because EO increases financial performance of SMEs, which is positively perceived by banks when making credit decision. In this regard, this paper aims to examine the mediating role of the performance of SMEs in the relationship between EO and access to bank finance. In parallel with this purpose, the paper analyzes 479 SMEs that operate in Turkey. To measure the mediating role of firm performance, Andrew Hayes’ process macro for binary dependent variable was employed by the researcher. According to the results, while performance mediates the relationship between innovativeness-access to finance and risk-taking access to bank finance, it does not mediate the relationships between proactiveness, competitive aggressiveness, autonomy, and access to finance.

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

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

Society relies on technology and innovation (T&I) to tackle some of its great challenges, and it has been given even more importance since the increasing concern over sustainability issues. A particular concern is the Amazon rainforest’s impact on sustainability and what this means for the planet. The paper analyzes how research on technology and innovation in the Amazon region is addressing sustainability issues. This wide-ranging intentional approach has led to an integrative picture, providing the first systematic literature review that connects these themes within a specific region, resulting in 222 academic publications from 1992 to 2020. The main findings indicate that: (1) 40.1% of the studies relate to the management field, which percentage increased significantly after 2015; (2) the dispersion of the studied themes confirms the plurality of Amazonian environmental wealth, but their lack of integration represents a constraint to the development of public policies; (3) market and public policies are both powerful but conflicting innovation drivers; (4) although studies on innovations address greenhouse gas emissions, innovation also includes forest degradation activities; and (5) there are different drivers and applications behind initiatives in technology and innovation, which depend on the local context.

In this paper, we employ the life story method to investigate the multiple boundaries that, visible or invisibly, have influenced the trajectories of outsourced cleaners working in organizations, delimiting their career opportunities. Based on the Bourdieusian framework, we aim to contribute to the expansion of the debate in the field of career studies by emphasizing the influence of the contextual dimension of analysis in the career construction process. Above all, we privilege a social class perspective, scarcely present in career studies, in which the dominance of constructs such as boundaryless and protean careers reflects the typical emphasis attributed to individual agency. Access to the life stories of the respondents enabled us to unveil multiple boundaries interposed throughout their trajectories, associated with family (family disorganization and early transitions: maternity, conjugality, and insertion into domestic work), educational (early school dropout), neighborhood (local ties associated with low career returns), and professional (intersubjective relationships associated with experiences of pleasure and social humiliation) contexts. Taken together, these boundaries ended up circumscribing the topography of their careers by largely limiting them to providing care and cleaning services.

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

Objective: this study analyses how international literature informs the discussion of sustainability within career scope. Method: we conducted a systematic literature review through the Web of Science database and analyzed 152 papers with the sustainable-career-related keywords: resilience, systems, and ecosystem. By exploring the conceptual foundations of these concepts that have evolved in the context of career sustainability over the last three decades, we identified six clusters of different theoretical approaches. Results: these are the interplay of social spaces in the development of sustainable or unsustainable career paths; need for an open-systems perspective for organizational career management; significance of personal attributes and individual behaviors in career sustainability development; addressing satisfaction and well-being in work and life spheres; external and internal career mobility in complex environments; and contemporary sustainability challenges and their implications for careers, cities, and governments. Conclusion: based on the findings, we established six assumptions that may guide future empirical research in this field.

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

Objective: our study verifies the panorama of scientific publications on nonmarket strategy (NMS) in the management area. We analyze the theoretical perspectives, nonmarket actions, and empirical contexts of the publications. Method: the research includes 10 databases, which resulted in 19,685 papers. We used alignment, duplication, and qualification filters, leaving 144 studies from the best journals in the world, according to the Academic Journal Guide (ABS). Results: we observed the predominance of a single theoretical perspective per publication; there were few that applied more than one theory concomitantly. These publications explore different nonmarket actions, such as lobbying, political donations, advocacy, and philanthropy, with 58% considering the context of developed countries, 26% of emerging countries, and 16% depicting more than one country with different levels of development. Conclusions: we perceive inconsistencies between recurrent calls in the field and empirical studies carried out, highlighting the lack of interaction of market strategies and NMSs and exploration of the relationships between corporate political activity (CPA) and corporate social responsibility (CSR). Thus, we contribute to the understanding of the evolution of NMS, through the description of the schematic model of previous research and understanding of theories, actions, and contexts studied.

This paper aims to evaluate the impact of gamification as a practice of teaching entrepreneurship on the entrepreneurial intention. We applied the FishBanks simulation to entrepreneurship classes of a Brazilian technical business course at the Federal Institute of Rio Grande do Norte (IFRN). We adopted as an identification strategy the use of the methods of difference-in-differences, combined with propensity score matching and quantile regression to investigate the impact of gamification on entrepreneurial intention of the students of a technical business course. The sample was composed of 191 students on a longitudinal panel of two periods, with 106 students in the treatment group and 85 students in the control group, totaling 382 observations. The results indicate a positive and statistically significant impact of the use of the business game on the entrepreneurial intention. Furthermore, we observed a higher impact of gamification in entrepreneurial intention of the students in the first quartile of the entrepreneurial intention.

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

IPSAS implementation is usually seen as a step toward improving the quality of public financial information, accountability, and transparency. However, it is worrying that many governments around the world are involved in the process of implementing IPSAS and transitioning to accrual base without certainty about the reality of those desired outcomes. This paper contributes to the matter by studying quantitatively whether there is any association between the use of accrual accounting and IPSAS for financial reporting purposes and both fiscal transparency and accountability. Using a cross-sectional dataset that includes observations from more than 70 countries in 2018, we find that other variables such as the degree of citizens’ political participation and media freedom are more important for analyzing differences in fiscal transparency and accountability than the degree of IPSAS implementation.

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

This study provides evidence of possible sociodemographic characteristics that would influence the intention of Brazilian immigrants to engage in ventures in Canada. Data were collected through surveys released on Brazilian Facebook groups. A total of 675 Brazilian respondents living in Canada were triangulated with data from seven semi-structured interviews conducted in Canada and with two consulate officials. Survey data analysis was performed with logit equations to check relationships between entrepreneurial intention (EI) and variables — namely, gender, age upon arrival, level of education, length of stay in the country, student/work/tourist visa status upon arrival, and citizenship application status/permanent migration. The key results point to factors with a positive influence on the intention to venture: gender (being female) and all visa status and other variables were either non-significant or had a negative influence. Of the entrepreneurs, age upon arrival was a significant predictor. Variables such as level of education, time in the country, and tourist visa had a negative influence. This paper contributes theoretically by evidencing recent immigration patterns and variables related to entrepreneurial venturing in the Brazilian immigrant community in Canada, which may support mechanisms for attracting and fostering future entrepreneurs. Further comparative studies between other Brazilian and ethnic communities are proposed, including other variables.

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

This research seeks to enrich the existing theories by analyzing what are the barriers affecting the export process of small and medium-sized non-tech companies in emerging markets, while simultaneously examining the relationship between internal and external barriers in this context. Non-tech companies are characterized by little knowledge and limited resources. How could this kind of company reach the global market? What barriers hinder the exporting process the most? A confirmatory factor analysis was carried out, and the validated model based on 71 responses obtained was adjusted in a selected sector. The results suggest that the governmental and sociocultural barriers are the most significant from the perspective of external barriers, while market barriers and the manager’s personal dimensions have greater significance from the perspective of internal barriers. Our paper offers a theoretical contribution by developing a measurement model (a) testing the existing barriers simultaneously with the managerial/entrepreneurial barriers and with (b) the focus on non-tech firms. For practitioners, the identification of barriers can be useful to foster specific actions in terms of public policies, in addition to internal actions focused on the development of the managers’ capacities.

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