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This study aimed to analyze the association of environmental regulation with the adoption of both proactive and reactive eco-innovation strategies in the Brazilian pulp, paper, and paper product industry. Methodology was based on a quantitative approach, using a cross-sectional survey by means of a self-administered online questionnaire answered by 117 sector companies of all sizes and Brazilian regions. Data analysis consisted of inferential statistics with logistic regression analysis. The main results show that the organizations participating in this study consider environmental regulation as conducive of proactive, more than reactive, eco-innovation strategies, as opposed to previous literature. This result fits into the evolutionary perspective, which postulates that companies see environmental regulation as less a cost and more an opportunity, directing them to improve productivity and competitiveness. [ABSTRACT FROM AUTHOR]

The publication of scientific articles is one of the requirements imposed on Brazilian researchers and contributes decisively to their reputation, mobility and financial benefits. To assess the quality of publications, Coordenação de Aperfeiçoamento de Pessoal de Nível Superior (CAPES) created the Qualis system, that classifies journals into eight levels - A1 (highest) to C (lowest) - inferring the quality of the articles from the strata of the journals in which they are published. This article examines the flaws and gaps that represent factors for rejecting articles submitted to management journals, comparing the motives for rejection between journals from different strata. Methodologically, we conducted an empirical study with data obtained by questionnaire from 82 editors of Brazilian management journals. Contrary to expectations, the results do not point to clear differences in the factors that lead to rejection between journals from different strata. This article has contributions and implications for researchers, publishers and regulators. In particular, the thoughtful reader can identify the most frequent problems and gaps and be more prepared to produce better articles for future submissions. [ABSTRACT FROM AUTHOR]

After 10 years of digital proceedings for Enanpad (the largest academic business conference in Brazil), this would seem to be a good time to evaluate how its Information Management field is performing. The fact that all papers published in the proceedings during this period of time are available in electronic media makes it easy for studies to be carried out that use that huge amount of available electronic data. This paper presents the findings of a quantitative study that involved handling the data contained in 9.289 references included in the 339 papers published in the proceedings of the Information Management field in Enanpad, from 1997 to 2006. Amongst the most significant results is the identification of the authors, universities, journals, publishers and scientific events that inspire researchers in the IS field in Brazil. [ABSTRACT FROM AUTHOR]

This study aimed to analyze the association of environmental regulation with the adoption of both proactive and reactive eco-innovation strategies in the Brazilian pulp, paper, and paper product industry. Methodology was based on a quantitative approach, using a cross-sectional survey by means of a self-administered online questionnaire answered by 117 sector companies of all sizes and Brazilian regions. Data analysis consisted of inferential statistics with logistic regression analysis. The main results show that the organizations participating in this study consider environmental regulation as conducive of proactive, more than reactive, eco-innovation strategies, as opposed to previous literature. This result fits into the evolutionary perspective, which postulates that companies see environmental regulation as less a cost and more an opportunity, directing them to improve productivity and competitiveness.

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]

Objective: the purpose of this paper is to introduce some contributions of the conatus concept to the research of family business succession. Methods: succession is one of the most discussed topics in family business research. Hence, this theoretical paper aims to collaborate to the field through the exploration of Bourdieu's conceptual framework. Results: the conatus is a family project that should be perpetuated for and by its future generations. The understanding of succession processes through this concept enables, among other possibilities, the comprehension of elements such as the transmission of a founder's project to next generations of a business family responsible for the conatus perpetuation. Conclusion: the conatus, a concept positioned within Bourdieu's broader theoretical framework, offers alternatives for understanding and explaining the succession in family businesses in a more consistent, precise way, thus providing analytical foundations that can contribute for deepening our knowledge on still little explored topics in the field. [ABSTRACT FROM AUTHOR]

Objective: the idea of this special issue is to explore in more detail how resilient, sustainable, and responsible business models could be developed. Methods: the papers selected for this special issue offer different approaches to study (a) the state of the art of this field and (b) methods and drivers for achieving the above goals. The research design used is systematic literature reviews, qualitative studies, quantitative studies, and case studies. Results: from the literature reviews, it becomes evident that the triple bottom line needs more sophisticated approaches including operationalization, analysis, discussion, or results of all the three dimensions. Further, several of the papers support recent research regarding the importance of the stakeholders. Conclusions: stakeholder participation emerges as an important research avenue for sustainable business model. Thus, the sustainable business models and the responsible research and innovation literature approach each other on this issue. Managerial implication is to focus on including and understanding its stakeholders. Political implication is to be aware of the context that businesses are operating in to create systems that make it possible to operate sustainably. [ABSTRACT FROM AUTHOR]

Objective: there is an ongoing need for businesses to strive to maintain ideals within environmental, economic, and social values -- commonly known as the triple bottom line. Manufacturing as a sector has advanced drastically and the literature on sustainable business models in this sector has emerged. The purpose of this paper is to analyze sustainable business models in manufacturing and the approaches and challenges faced in creating and implementing them. Methods: this paper uses a systematic approach to review the literature. We identify sustainable business models and classify them within different industry areas while strategies and challenges emerge from the literature. Results: the findings indicate that there is some empirical work done in investigating the social and environmental dimensions of sustainability in manufacturing. Overall, there is an ongoing transition to sustainable business models in varying divisions of industry. However, the creation and delivery of sustainable economic value is still unexplored. Conclusions: the research provides insight to researchers and practitioners on how organizations implement sustainability while delivering value to their stakeholders. It also provides new avenues for conducting research in unexplored strategies of sustainable business modeling. [ABSTRACT FROM AUTHOR]

Objective: social entrepreneurship holds promise as a way for organizations to create value for both individuals and communities. The objective of this paper is to observe and analyze the ways Green Map System, a not-forprofit social venture, supports sustainable community development and local leadership by sharing tools, icons, and technology for mapping ecosites around the world. The role of technology and digital networks, as well as the impact of global linkages, is also observed and emphasized. Methods: the research approach used for this paper is qualitative in nature and uses the case study methodology. Evidence was based on data collection methods, such as archived documents, interviews, questionnaires, and direct observations at formal and informal settings. Results: using the example of Green Map System, I demonstrate that creating local partnerships, as well as including and collaborating with a wide range of stakeholders, is key to fulfilling the organization's mission-driven vision. Conclusions: I use the example of Green Map System and describe how the organization went about creating social and business pathways by outlining the growth, evolution, and social innovation of the organization. I also layout the challenges and decision dilemmas the organization faces as it continues to grow as a social business. [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]

Purpose: recently, the strategy as practice approach has sought to overcome the micro/macro dichotomy existing in its literature, as well as to better integrate the dimensions of praxis, practice and practitioner. To fill this gap, the aim of the paper is to discuss potential methods to guide empirical studies of strategy as practice (SAP). Method: the paper proposes a method based on an extensive literature review. Phenomenology, grounded theory, ethnography, and narratives are discussed, and their components are presented in the context of strategy as practice studies. Results: the presented method articulates four approaches. Phenomenology is used to enhance the understanding of strategist experiences. Grounded theory is considered a method to develop theories about the studied phenomenon. Ethnography is used to contextualize the daily practices of strategists. Narratives are the path to access the stories of the strategists. Conclusion: the proposed method may be useful to overcome micro/macro dichotomy existing in strategy as practice literature and to integrate praxis, practice and practitioner dimensions. [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]

Objective: the paper seeks to investigate the concept of embeddedness and its influence on entrepreneurship studies. Method: the paper is a theoretical essay. It appropriates Granovetter's embeddedness literature and associates it with classical propositions of Karl Polanyi's economic sociology. Reflections related to the structures of reciprocity and redistribution are emphasized. Results: evidence suggests that Granovetter's embeddedness concept ends up not breaking with the utilitarian logic that characterizes the sub-socialized studies in which it criticizes itself. The same is true when the concept is employed by entrepreneurship researchers. Although implicit in the origin of the association between "embeddedness and entrepreneurship" is the notion of the entrepreneur as a network creator, that is, as an agent influenced by the resources derived from the structures in which they are embedded, scholars of the area endorse the interested actor's assumption. Conclusion: the article draws the attention of entrepreneurship scholars to the still unexplored repercussions of other types of social embeddedness (Reciprocity and Redistribution). At the same time, it suggests through "total embeddedness" the creation of a new analytical model, eventually capable of broadening the reflections of scholars about the influences of embeddedness in different structures. The paper concludes with new propositions, highlighting approaches and suggestions for investigations that are still unexplored. [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]

This paper aims to summarize the technology perspectives and innovative scenarios applied in the Amazon region. A call for papers for the Special Issue yielded four accepted articles that serve as the source for the summary. All these articles focus on specific cases in the Legal Amazon region and provide empirical evidence supported by theories and relevant literature. All the articles emphasized the need for investment in the form of networks for development and innovation. A descriptive, qualitative approach using the bibliometric software WordStat 8® identified the words most frequently used in the four papers included this special issue. The most relevant terms identified were: network, innovation, firms, production, research and development. In total, these articles point to varied partners and institutions necessary for building networks to further development and innovation. This Special Issue is a first step to building a knowledge base focused on the Amazon region that is missing in the academic literature. Future contributions must build and expand the discussion of empirical cases and reflect different disciplines that contribute to industries, policies, society and networks. This is necessary to improve innovation and economic development of this important region. [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: the paper seeks to investigate the concept of embeddedness and its influence on entrepreneurship studies. Method: the paper is a theoretical essay. It appropriates Granovetter's embeddedness literature and associates it with classical propositions of Karl Polanyi's economic sociology. Reflections related to the structures of reciprocity and redistribution are emphasized. Results: evidence suggests that Granovetter's embeddedness concept ends up not breaking with the utilitarian logic that characterizes the sub-socialized studies in which it criticizes itself. The same is true when the concept is employed by entrepreneurship researchers. Although implicit in the origin of the association between “embeddedness and entrepreneurship” is the notion of the entrepreneur as a network creator, that is, as an agent influenced by the resources derived from the structures in which they are embedded, scholars of the area endorse the interested actor's assumption. Conclusion: the article draws the attention of entrepreneurship scholars to the still unexplored repercussions of other types of social embeddedness (Reciprocity and Redistribution). At the same time, it suggests through "total embeddedness" the creation of a new analytical model, eventually capable of broadening the reflections of scholars about the influences of embeddedness in different structures. The paper concludes with new propositions, highlighting approaches and suggestions for investigations that are still unexplored.

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.

The aim of this paper is to analyze the management practice of what is named here as creativity management, based on the individual in his/her group, the leadership process and culture. This management is based on the deliberation of leaders with actions arranged towards increasing collective creativity. The literature highlights the importance of creativity, seen as a manageable process able to enhance the act of innovating, in the consolidation of organizational innovation and emphasizes innovation's value in achieving competitive advantage. However, there are still gaps in the literature. Therefore, an exploratory and descriptive research was conducted through interviews with managers from the creative economy sector, from the perspective of content analysis. Informants interpreted economic activity based on creativity as needing new values and practices. Results showed management practices as creativity managements, with actions involving the individual, the leader and organizational culture. This paper's contributions to management practice is to offer knowledge capable of increasing competitive advantage and, in the academic field, provide new theoretical connections to advance the field of innovation. [ABSTRACT FROM AUTHOR]

This study examined academic production on transnational governance. It adopted a multi-method approach that used bibliometric analysis to identify the twenty most influential papers. Those papers were then analyzed in depth, emphasizing the research methods adopted and the different forms and dimensions of transnational governance studied. Results concluded that interest on transnational governance is recent, but increasing. The majority of the papers highlight the multiplicity of actors engaged in transnational governance, reinforcing its strengthening pluricentrality and the diversity of processes and forms it can assume. There is a definite need for more empirical studies and those that consider the Latin American context. It is also necessary to develop studies that enable a critical analysis of the development of regulatory mechanisms that legitimize the action of private actors in issues of public interest. [ABSTRACT FROM AUTHOR]

Context: 25 years after it was coined, the triple bottom line (TBL) is now considered a failure by its own author. The concept can be considered the foundational base for the development of a necessary new business model for sustainable operations management. Objective: this paper aims to present systematic literature updates, controversies, limitations, and future framework developments of the TBL concept presented by Elkington in 1998. Methodology: through a systematic literature review spanning from 1998 to 2019, considering two main bibliographical databases, it was possible to evaluate the use of the concept in the sustainability literature. Results: the main results present that the concept has not lost its credibility; on the contrary, it reached its peak in the past five years, due to environmental and societal pressures. Also, it has been used inadequately considering only two of its three spheres (either financial and social, or financial and environmental). Conclusion: the study also exposes capabilities that if included to the TBL concepts can result into success of the business model. Therefore, our aim is to scrutinize how the concept has been used along these years, reflect on its impact in the academia and the business segment, and draw some conclusions on future research agenda and the transition toward a holistic framework for sustainable operations. [ABSTRACT FROM AUTHOR]

This paper aims to summarize the technology perspectives and innovative scenarios applied in the Amazon region. A call for papers for the Special Issue yielded four accepted articles that serve as the source for the summary. All these articles focus on specific cases in the Legal Amazon region and provide empirical evidence supported by theories and relevant literature. All the articles emphasized the need for investment in the form of networks for development and innovation. A descriptive, qualitative approach using the bibliometric software WordStat 8® identified the words most frequently used in the four papers included this special issue. The most relevant terms identified were: network, innovation, firms, production, research and development. In total, these articles point to varied partners and institutions necessary for building networks to further development and innovation. This Special Issue is a first step to building a knowledge base focused on the Amazon region that is missing in the academic literature. Future contributions must build and expand the discussion of empirical cases and reflect different disciplines that contribute to industries, policies, society and networks. This is necessary to improve innovation and economic development of this important region.

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.