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When the partial least squares estimation methods, the “modes,” are applied to the standard latent factor model against which methods are designed and calibrated in PLS, they will not yield consistent estimators without adjustments. We specify a different model in terms of observables only, that satisfies the same rank constraints as the latent variable model, and show that now mode B is perfectly suitable without the need for corrections. The model explicitly uses composites, linear combinations of observables, instead of latent factors. The composites may satisfy identifiable linear structural equations, which need not be regression equations, estimable via 2SLS or 3SLS. Each time practitioners contemplate the use of PLS’ basic design model the composites model is a viable alternative. The chapter is conceptual mainly, but a small Monte Carlo study exemplifies the feasibility of the new approach.

The exploration and retention of knowledge are key elements for improving innovative performance. Although some studies indicate that organizational culture (OC) is a factor that influences knowledge management in companies, the relationships between different types of OC and the adoption of open innovation (OI) remain unclear, especially in the context of emerging economies such as Brazil. Our study addresses this research gap by investigating the relationships among OC, inbound and outbound OI, innovation ecosystems and innovative performance. With data collected from 169 companies in Brazil, our main results show that adhocracy culture is the type of OC that most influences the adoption of inbound and outbound OI flows, and that hierarchy culture discourages the adoption of OI. Our results also suggest the importance of adopting knowledge management practices that foster creativity and flexibility.

The goal of this study is to present and test a conceptual framework that describes the technical aspects (TA), human/organizational aspects (HOA) of the adoption of green product development (GPD) practices and the effect of these practices on firms' environmental (EP), operational (OP) and market performance (MP). To this end, after reviewing the literature on these themes, a conceptual framework with 5 hypotheses is proposed. These hypotheses were tested on 62 Brazilian companies through structural equation modeling using SmartPLS 2.0M3. The main results of this study are as follows: (a) in general, the proposed framework obtained adequate goodness of fit statistics (GoF); (b) technological factors are shown to have an influence on the adoption of GPD practices, and those practices are related to company EP, OP and MP, thus confirming 4 hypotheses of the study; and (c) one of the study's hypotheses is not validated, indicating that the relationship of human/organizational aspects to GPD must be further analyzed. This work extends the literature because: (a) the conceptual framework tested in this study establishes several concepts that have been only partially tested in the previous literature; (b) this work presents evidence about Brazil, where the themes addressed herein have not been yet been thoroughly investigated; and (c) the non-validation of the hypothesis regarding the relationship between human/ organizational aspects with respect to the adoption of product-related environmental practices requires attention. © 2014 Elsevier Ltd. All rights reserved.

This study aims to examine the effect of the combination of corporate environmental strategy, top management commitment, and environmental uncertainty, with a focus on the role of environmental management accounting (EMA), on corporate environmental performance. Using an online survey, we collect the sample data of 107 responses in ISO 14001 certified companies listed on the Indonesia Stock Exchange. The empirical evidence shows that there is a positive and significant influence between those organizational resources (corporate environmental strategy, top management commitment, and environmental uncertainty) on the use of EMA, which in turn can improve the environmental performance of companies. These findings indicate that EMA is a useful and important tool for providing information to achieve superior corporate environmental performance in Indonesian firms and the findings also suit for companies operating in other countries in terms of developing capabilities with regards to perceived environmental uncertainty to be able to manage EMA tools and, as a consequence, to improve organizational environmental performance. © 2018 Elsevier Ltd

This article analyses the effects of economic crises on the relationship between environmental practices, environmental performance and business performance. Six hypotheses are tested via survey responses from firms located in Brazil – a country that has recently faced a serious economic crisis. The data were analysed using PLS path-modelling (PLS-PM). The findings are discussed through the theoretical lenses of contingency theory and dynamic capabilities theory. We provide evidence that the aftermath of the recent economic crisis has significantly weakened the relationship between environmental practices, environmental performance and business performance among Brazilian firms. However, environmental practices that are linked to firms' strategy and have dynamic capability characteristics can still improve business performance, even under economic contingencies, as the win-win characteristics of these practices remain even in times of economic crisis. Firms may benefit from the awareness that even in difficult times, environmental practices continue to support business performance. The article extends the understanding of the ‘win-win situation’ regarding a market environment facing an economic crisis. The originality of this study, to the best of our knowledge, is that it is the first study to employ this theoretical and methodological approach to deal with this key societal and economic subject. © 2019 Elsevier B.V.

This study aims to test a new conceptual model based on the relationship between quality management (QM), environmental management maturity (EMM), adoption of external practices of green supply chain management (GSCM) (green purchasing and collaboration with customers) and green performance (GP) with data from 95 Brazilian firms with ISO 14001. To our knowledge, such links and relationships are not simultaneously identified and tested in the literature. The results indicate the validation of all of the research hypotheses. This paper highlights that an improvement in green performance will require attention to quality management, environmental management maturity, and green supply chain. © 2014 Elsevier Ltd.

Anchoring its theoretical background in the concepts of contingency and complementary effects, while simultaneously answering calls for the improved integration of organizational theories and operations management, this work argues that contingency factors are antecedents for the adoption of advanced manufacturing tools (AMT) and managerial practices (AMP), as well as influencing the use of measurement systems in organizations, which has implications for firms’ performance. Original data from a sample of over 200 Italian manufacturing firms provides the empirical basis for testing the research framework based on numerous hypotheses. A combination of anticipated and unexpected findings emerged: (i) overall, contingency factors (mainly organizational decentralization and environmental uncertainty) play an important role in the combined adoption of AMT and AMP, which in turn shape the measurement systems adopted by organizations; (ii) although both financial and non-financial measures were relevant for organizations overall, quality management-related practices were shown to play a central role in organizational competitiveness; (iii) unexpectedly, the correlation between organizational strategy and the adoption of AMT and AMP was not as strong as hypothesized a priori, and therefore deserves future investigation, constituting an important implication for future research. © 2018

Our study contributes by providing new insights into the relationship between the individual levels of the antecedents and how the intention of whistleblowing is moderated by perceived organizational support (POS), team norms (TNs), and perceived moral intensity (PMI). In this paper, we argue that the intention of both internal and external whistleblowing depends on the individual-level antecedents attitudes toward whistleblowing, perceived behavioral control, independence commitment, personal responsibility for reporting, and personal cost of reporting (PCR) and is moderated by POS, TNs, and PMI. The findings confirm our predictions. Data were collected using an online survey on 256 Indonesian public accountants who worked in the audit firm affiliated with the Big 4 and non- Big 4. The results support the argument that all the antecedents of individual levels can improve the auditors’ intention to blow the whistle (internally and externally). The nature of the relationship is more complex than analysis by adding moderating variables using the Partial Least Squares-Structural Equation Modeling approach. We found that POS, TNs, and PMI can partially improve the relationship between the individual-level antecedents and whistleblowing intentions. These findings indicate that the POS, TNs, and PMI are a mechanism or that attribute is important in controlling behavior. © Springer Science+Business Media Dordrecht 2016.

This work empirically tests the concept of the ‘whistleblowing triangle,’ which is modeled on the three factors encapsulated by the fraud triangle (pressure or financial incentives, opportunity and rationalization), in the Indonesian context. Anchored in the proposition of an original research framework on the whistleblowing triangle and derived hypotheses, this work aims to expand the body of knowledge on this topic by providing empirical evidence. The sample used is taken from audit firms affiliated with both the big 4 and non-big 4 companies operating in Indonesia. The results of analysis using the PLS-PM method found a significant relationship between the components of the whistleblowing triangle and the intention of blowing the whistle. We found that financial incentives are the most significant predictor of auditors’ intention to blow the whistle in Indonesia. Other components, such as opportunity and rationalization, also play an important role in supporting auditors’ intention to blow the whistle. Our findings also suggest that related pressures are the top priority for audit firms in Indonesia to consider in increasing whistleblowing intention. We expand the previous literature on whistleblowing which has been derived from the components of the fraud triangle (Brown et al. in Account Public Interest 16(1):28–56, 2016; Smaili and Arroyo in J Bus Ethics, https://doi.org/10.1007/s10551-017-3663-7, 2017) by adding empirical evidence. © 2018, Springer Science+Business Media B.V., part of Springer Nature.

This study aims to test a new conceptual model based on the relationship between quality management (QM), environmental management maturity (EMM), adoption of external practices of green supply chain management (GSCM) (green purchasing and collaboration with customers) and green performance (GP) with data from 95 Brazilian firms with ISO 14001. To our knowledge, such links and relationships are not simultaneously identified and tested in the literature. The results indicate the validation of all of the research hypotheses. This paper highlights that an improvement in green performance will require attention to quality management, environmental management maturity, and green supply chain. © 2014 Elsevier Ltd.

The objective of this paper is to verify to what degree the internal and external barriers (I/EBs) to environmental management affect the adoption of green operational practices (GOPs) and to determine whether they influence the firms operational and green performance in a sample of Brazilian companies. A conceptual framework with 8 hypotheses is proposed and tested at 75 companies using Partial Least Squares-Structural Equation Modeling (PLS-SEM) with WarpPLS 4.0. The main results show that (a) the proposed framework obtained an adequate statistical adjustment, (b) the internal barriers (IBs) are more significant than the EBs when adopting GOPs, (c) GOPs relate directly to the firms green and operational performance (OP), (d) the IBs also indirectly influence the firms green and OP and (e) the firm size does not significantly influence its green and OP. This work contributes to the literature by showing that companies which are looking for green competitive advantages should try to reduce their IBs. Also, policy-makers should pay attention not only to legislation that promotes ecological modernisation, but also to create a strong set of initiatives to overcome IBs, regardless of the size of the firms. © 2016 Informa UK Limited, trading as Taylor & Francis Group.

This work extends knowledge concerning the relationships among open innovation, innovative performance and government support for innovation within Brazilian firms. Data were obtained from two different firm samples (Sample A, on incremental innovation, and Sample B, on radical innovation). The main research results are as follows. First, in considering government support for innovation, Sample B, based on radical innovation, played a superior and stronger role than Sample A. Secondly, for both samples, the cooperation of external firms has a positive effect on firms’ innovative performance, which was positively controlled by the size of the firms. Thirdly, in general, radical innovation requires synergy and a more intense focus regarding the constructs considered therein. This work also adds value in methodological terms, as this is the first research to have tested different models of samples with different levels of radicalism in innovation. © 2018 Elsevier Ltd

This article examines whether or not customers cooperate in organisations' environmental performance, in what circumstances it happens; and how customers can collaborate with organisations in order to they improve their environmental performance. This research uses both the Ecological Modernisation (EM) and the Resource Dependence Theory (RDT) to analyse the effects of external Green Supply Chain Management (GSCM) practices, namely, ‘Cooperation with Customers’ (CC) and ‘Green Purchasing’ (GP) on the Environmental Performance (EP) of organisations. A multi-method research is used, combining a survey and multiple-case studies of Brazilian organisations. The main results and contributions of this research include: (a) the Brazilian setting, in the context of EM, provides incentives for adopting GSCM practices, especially CC practices; (b) Brazilian organisations depend more on customers than on suppliers to improve EP; and (c) an original matrix for a better understanding of the roles of suppliers and customers to achieve a better EP through a GSCM approach is proposed. This paper provides an extension to EM and RDT theories applied to green operations management by showing that external GSCM can improve EP and such process depends more on CC than GP. Implications for B2B are highlighted. © 2017 Elsevier Inc.

This study aims to examine the ethical decision-making (EDM) model proposed by Schwartz (J Bus Ethics, 2015. doi:10.1007/s10551-015-2886-8), where we consider the factors of nonrationality and aspects that affect ethical judgments of auditors to make the decision to blow the whistle. In this chapter, we argue that the intention of whistleblowing depends on ethical awareness (EAW) and ethical judgment (EJW) as well as there is a mediation-moderation due to emotion (EMT) and perceived moral intensity (PMI) of auditors. Data was collected using an online survey with 162 external auditors who worked in audit firms in Indonesia as well as 173 internal auditorsworking in the manufacturing and financial services. The result of multigroup analysis shows that emotion (EMT) can mediate the relationship between EAW and EJW. The nature of this relationship is more complex, so we then tested it by adding moderating variables using consistent partial least squares (PLSc) approach. We found that EMT and PMI can improve the relationship between ethical judgments and whistleblowing intentions. These findings indicate that internal auditors are more likely to blow the whistle than external auditors, and reporting wrongdoing internally and anonymously is the preferred way of professional accountants to blow the whistle in Indonesia. © Springer International Publishing AG 2017.

Inspired by the natural-resource-based view (NRBV) theory, we attempt to shed light on a controversy which has been persistent over the last decade, concerning the relationship between corporate environmental performance (CEP) and corporate financial performance (CFP). Using the ‘too-much-of-a-good-thing’ (TMGT) concept, which suggests that “too much can be worse than too little,” we link mixed results and consider the roles of advanced eco-learning and contingency factors in influencing the CEP-CFP relationship. Based on a sample composed of ISO 14001 certified companies in Indonesia, and analyzing the data using consistent Partial Least Squares (PLSc), we found that: the CEP-CFP relationship follows an inverted U-shape; advanced eco-learning is a significant predictor of the CEP-CFP relationship, meaning that organizations able to develop higher eco-learning capability will be better able to identify the ideal boundaries of investment in environmental performance without reducing their financial performance; and that contingency factors such as environmental strategy and firm size have a significant role in influencing the CEP-CFP relationship. The study's limitations, implications for practitioners and a future research agenda are also detailed. © 2018 Elsevier Ltd

Recent discussions in the specialised literature support that quality management influences the level and maturity of environmental management practices; however, in searches performed in the ISI Web of Science and Scopus databases, it was verified that there is a need for research to portray this relationship quantitatively, especially when it comes to companies located in Brazil. Thus, this research aims to explore this gap: does quality management positively influence the adoption of environmental practices in companies located in Brazil? Therefore, a conceptual grounding on the aforementioned issues was carried out and, based on this, the questionnaire used for the empirical phase of the research was constructed, being a self-administered e-survey with 104 companies of all sizes and sectors located in Brazil. The results demonstrated that, in fact, quality management positively influences environmental management practices. In addition, it was verified that the size of the companies and ISO 14001 certification are significant to control environmental management practices. To date, it is believed that this is the first study that shows a survey to test the relationship between quality management and environmental management practices in companies in Brazil. © 2017, © 2017 Informa UK Limited, trading as Taylor & Francis Group.

This study aims to examine the ethical decision-making (EDM) model proposed by Schwartz (J Bus Ethics, doi: 10.1007/s10551-015-2886-8, 2016), where we consider the factors of non-rationality and aspects that affect ethical judgments of auditors to make the decision to blow the whistle. In this paper, we argue that the intention of whistleblowing depends on ethical awareness (EAW) and ethical judgment (EJW) as well as there is a mediation–moderation due to emotion (EMT) and perceived moral intensity (PMI) of auditors. Data were collected using an online survey with 162 external auditors who worked on audit firms in Indonesia as well as 173 internal auditors working in the manufacturing and financial services. The result of multigroup analysis shows that emotion (EMT) can mediate the relationship between EAW and EJW. The nature of this relationship is more complex and then tested by adding moderating variables using consistent partial least squares approach. We found that EMT and PMI can improve the relationship between ethical judgments and whistleblowing intentions. These findings indicate that internal auditors are more likely to blow the whistle than external auditors; and reporting wrongdoing internally and anonymously are the preferred way of professional accountants to blow the whistle in Indonesia. © 2017, Springer Science+Business Media Dordrecht.

The implementation of green supply chain management practices, such as green purchasing and cooperation with customers, presents several challenges, often due to a lack of green training. In order to analyze the relationship between green training and green supply chains, a survey of Brazilian firms with ISO 14001 certification was conducted. The main characteristics of green training in the sample were also explored. The results indicated that green training is positively correlated with the adoption of green supply chain practices in green purchasing and cooperation with customers, confirming the study's main hypothesis. The research results also indicated that green training tends to help firms improve their green supply chain management to cooperate with customers and implement green purchasing. This work extends the current literature by showing that employees' green training content and requirements for greening suppliers should be further aligned. This alignment should also involve cleaner production priorities built up through customer cooperation. As a consequence, firms will reach internal environmental targets and achieve external environmental improvements (such as through having greener suppliers). Finally, we also discovered the main characteristics of green training that can galvanize green supply chain management, including the following: green training topics that are appropriate and current for company activities, green training contents created through a systematic analysis of training gaps and needs; and employees who receive green training and have the opportunity to apply green knowledge in everyday activities. © 2016 Elsevier Ltd.