Pub Date : 2023-07-20DOI: 10.15728/bbr.2021.1148.en
D. Ferreira, Leonardo Bornacki de Mattos
{"title":"The Contagion of the Subprime Crisis in the Sector Indices of the Brazilian Stock Market: An Approach to Multivariate Conditional Volatility Models","authors":"D. Ferreira, Leonardo Bornacki de Mattos","doi":"10.15728/bbr.2021.1148.en","DOIUrl":"https://doi.org/10.15728/bbr.2021.1148.en","url":null,"abstract":"","PeriodicalId":37145,"journal":{"name":"Brazilian Business Review","volume":"1 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-07-20","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"81904485","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2023-07-19DOI: 10.15728/bbr.2021.1158.en
Giuliano Passos Cardoso, E. C. Rodrigues
{"title":"Management Public Accounting: An Analysis of Cost Information in the Light of Public Managers’ Perception","authors":"Giuliano Passos Cardoso, E. C. Rodrigues","doi":"10.15728/bbr.2021.1158.en","DOIUrl":"https://doi.org/10.15728/bbr.2021.1158.en","url":null,"abstract":"","PeriodicalId":37145,"journal":{"name":"Brazilian Business Review","volume":"08 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-07-19","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"80230214","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"Contabilidade Pública Gerencial: Uma Análise da Informação de Custos à Luz da Percepção dos Gestores Públicos","authors":"Giuliano Passos Cardoso, Evaldo César Cavalcante Rodrigues","doi":"10.15728/bbr.2021.1158.pt","DOIUrl":"https://doi.org/10.15728/bbr.2021.1158.pt","url":null,"abstract":"","PeriodicalId":37145,"journal":{"name":"Brazilian Business Review","volume":"42 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-07-19","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"82958273","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2023-07-17DOI: 10.15728/bbr.2021.0994.en
Ernando Fagundes, Valdirene Gasparetto
The literature on interorganizational relationships has explored them at the organizational level and ignored interpersonal relationships. This paper consists of a literature review analyzing, consolidating, and synthesizing studies on boundary spanners in business–to–business (B2B) interorganizational relationships, pointing out directions for future research. The review was carried out in ten steps, separated into three phases encompassing planning, collecting, and synthesizing data, and disclosing the results. The study assesses 3,156 published articles, and 45 of them addressed the theme of boundary spanners in B2B interorganizational relationships. These articles were analyzed, identifying their characteristics and the evolution of research through time. The definitions of interpersonal and interorganizational relationships were compared, observing how the literature has addressed the interdependency between these relationships. Also, the concepts and roles assigned to boundary spanners were analyzed, leading to an integrated framework of the existing literature on the theme. Finally, suggestions for future research are presented, followed by this review’s implications and limitations.
{"title":"Boundary spanners in inter-organizational relationships: A literature review and research agenda","authors":"Ernando Fagundes, Valdirene Gasparetto","doi":"10.15728/bbr.2021.0994.en","DOIUrl":"https://doi.org/10.15728/bbr.2021.0994.en","url":null,"abstract":"The literature on interorganizational relationships has explored them at the organizational level and ignored interpersonal relationships. This paper consists of a literature review analyzing, consolidating, and synthesizing studies on boundary spanners in business–to–business (B2B) interorganizational relationships, pointing out directions for future research. The review was carried out in ten steps, separated into three phases encompassing planning, collecting, and synthesizing data, and disclosing the results. The study assesses 3,156 published articles, and 45 of them addressed the theme of boundary spanners in B2B interorganizational relationships. These articles were analyzed, identifying their characteristics and the evolution of research through time. The definitions of interpersonal and interorganizational relationships were compared, observing how the literature has addressed the interdependency between these relationships. Also, the concepts and roles assigned to boundary spanners were analyzed, leading to an integrated framework of the existing literature on the theme. Finally, suggestions for future research are presented, followed by this review’s implications and limitations.","PeriodicalId":37145,"journal":{"name":"Brazilian Business Review","volume":"84 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-07-17","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"83213483","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2023-07-17DOI: 10.15728/bbr.2021.1079.en
Ronaldo Tavares, Wenderson Diego Norberto, Eloi Junior Damke, Luciano Panek
Several papers have connected management controls to strategic commitment, innovation, and corporate governance, among other organizational outcomes. There are few studies that relate the levers of control framework proposed by Simons (1995) to strategic alignment. This paper aims to evaluate the relationships between Simons' strategic levers of control with the vertical strategic alignment at Itaipu Binacional. Data collected through a survey of 341 respondents and analysed through structural equation modelling by the Partial Least Squares (PLS) method revealed that the levers of control are associated, exerting a positive influence, with the strategic alignment, with diagnostic, beliefs, and interactive systems showing significant statistical associations.
{"title":"Management Control Systems – Strategic Alignment Relations: A Study at Itaipu Binacional","authors":"Ronaldo Tavares, Wenderson Diego Norberto, Eloi Junior Damke, Luciano Panek","doi":"10.15728/bbr.2021.1079.en","DOIUrl":"https://doi.org/10.15728/bbr.2021.1079.en","url":null,"abstract":"Several papers have connected management controls to strategic commitment, innovation, and corporate governance, among other organizational outcomes. There are few studies that relate the levers of control framework proposed by Simons (1995) to strategic alignment. This paper aims to evaluate the relationships between Simons' strategic levers of control with the vertical strategic alignment at Itaipu Binacional. Data collected through a survey of 341 respondents and analysed through structural equation modelling by the Partial Least Squares (PLS) method revealed that the levers of control are associated, exerting a positive influence, with the strategic alignment, with diagnostic, beliefs, and interactive systems showing significant statistical associations.","PeriodicalId":37145,"journal":{"name":"Brazilian Business Review","volume":"22 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-07-17","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"75326328","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2023-06-29DOI: 10.15728/bbr.2021.1059.en
A. Frare, Carla Milena Gonçalves Fernandes, Mariele Castro dos Santos, A. Quintana
Fintechs are startups that operate in the financial sector and have gradually been receiving space in the market. However, it is still not clear which elements lead individuals, especially those involved in the business field, to adopt and use these services. Thus, this study aims to analyze which elements encourage the behavioral intention to use Fintech services from the perspective of students in the business field. The theoretical basis and hypothesis development were based on the Unified Theory of Acceptance and Use of Technology (UTAUT), which contemplates the facilitating conditions, performance expectancy, effort expectancy, social influence, and the behavioral intention to use said services. The study also included the variable “security” as an antecedent. Age and gender were controlled for this study. A survey resulted in a sample of 107 students, and the data was analyzed with a mixed-method approach: partial least squares - structural equation modeling (PLS-SEM) and fuzzy-set qualitative comparative analysis (fsQCA). With PLS-SEM, the findings demonstrate the positive effect of performance expectancy, effort expectancy and security on the behavioral intention to use fintech services. The fsQCA showed that different causal configurations can lead students to a high adoption of services provided by these startups. This study brings up new evidence that contributes to the UTAUT theory by intertwining this discussion with the security variable perceived during technology usage. Furthermore, it expands the entire discussion to the context of accepting a contemporary technology. Regarding the students, practical evidence is gathered regarding the determinants of their intention to use financial services.
{"title":"Determinants of Intention to Use Fintechs Services by Accounting Students: A Mixed Methods Approach","authors":"A. Frare, Carla Milena Gonçalves Fernandes, Mariele Castro dos Santos, A. Quintana","doi":"10.15728/bbr.2021.1059.en","DOIUrl":"https://doi.org/10.15728/bbr.2021.1059.en","url":null,"abstract":"Fintechs are startups that operate in the financial sector and have gradually been receiving space in the market. However, it is still not clear which elements lead individuals, especially those involved in the business field, to adopt and use these services. Thus, this study aims to analyze which elements encourage the behavioral intention to use Fintech services from the perspective of students in the business field. The theoretical basis and hypothesis development were based on the Unified Theory of Acceptance and Use of Technology (UTAUT), which contemplates the facilitating conditions, performance expectancy, effort expectancy, social influence, and the behavioral intention to use said services. The study also included the variable “security” as an antecedent. Age and gender were controlled for this study. A survey resulted in a sample of 107 students, and the data was analyzed with a mixed-method approach: partial least squares - structural equation modeling (PLS-SEM) and fuzzy-set qualitative comparative analysis (fsQCA). With PLS-SEM, the findings demonstrate the positive effect of performance expectancy, effort expectancy and security on the behavioral intention to use fintech services. The fsQCA showed that different causal configurations can lead students to a high adoption of services provided by these startups. This study brings up new evidence that contributes to the UTAUT theory by intertwining this discussion with the security variable perceived during technology usage. Furthermore, it expands the entire discussion to the context of accepting a contemporary technology. Regarding the students, practical evidence is gathered regarding the determinants of their intention to use financial services.","PeriodicalId":37145,"journal":{"name":"Brazilian Business Review","volume":"29 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-06-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"89870121","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2023-06-29DOI: 10.15728/bbr.2021.1059.pt
Anderson Betti Frare, Carla Milena Gonçalves Fernandes, M. Santos, A. Quintana
{"title":"Determinantes da Intenção de Uso de Serviços de Fintechs Por Estudantes de Ciências Contábeis: Uma Abordagem de Métodos Mistos","authors":"Anderson Betti Frare, Carla Milena Gonçalves Fernandes, M. Santos, A. Quintana","doi":"10.15728/bbr.2021.1059.pt","DOIUrl":"https://doi.org/10.15728/bbr.2021.1059.pt","url":null,"abstract":"","PeriodicalId":37145,"journal":{"name":"Brazilian Business Review","volume":"1 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-06-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"89951808","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2023-06-23DOI: 10.15728/bbr.2022.1194.en
G. Marchisotti, José Rodrigues de Farias Filho, S. França, Rodrigo Gris Souza
The article proposes improvements in the integrated report, based on gaps identified in the governance system of Brazilian state-owned companies, which impact on their perception of value for the results/performance of these companies. The Governance System’s gaps were obtained using the bibliometric, critical incident technique, and a lexical/content analysis. These gaps were compared to the Integrated Reporting identifying convergences and divergences. The following gaps influence a negative perception of the Governance System’s ability to add value: inadequate people management, lack of results/performance orientation, harmful political influence, ineffective project management; misalignment with organizational culture; bureaucratization and complexity of processes; flaws in the organizational structure; unbalanced controls; and lack of cooperation and partnerships. The Integrated Reporting method could work more appropriately on the following variables, so that stakeholder perception is as close as possible to the real thing: Unbalanced controls, GS not focused on results, Inadequate People Management and Bureaucratic and Complex Processes, Harmful Political Influence, Conflicts in Partnerships/Cooperation, and Project Governance.
{"title":"An Integrated Reporting Improvements Proposal Based on Gaps in Governance Systems from State Companies in Brazil","authors":"G. Marchisotti, José Rodrigues de Farias Filho, S. França, Rodrigo Gris Souza","doi":"10.15728/bbr.2022.1194.en","DOIUrl":"https://doi.org/10.15728/bbr.2022.1194.en","url":null,"abstract":"The article proposes improvements in the integrated report, based on gaps identified in the governance system of Brazilian state-owned companies, which impact on their perception of value for the results/performance of these companies. The Governance System’s gaps were obtained using the bibliometric, critical incident technique, and a lexical/content analysis. These gaps were compared to the Integrated Reporting identifying convergences and divergences. The following gaps influence a negative perception of the Governance System’s ability to add value: inadequate people management, lack of results/performance orientation, harmful political influence, ineffective project management; misalignment with organizational culture; bureaucratization and complexity of processes; flaws in the organizational structure; unbalanced controls; and lack of cooperation and partnerships. The Integrated Reporting method could work more appropriately on the following variables, so that stakeholder perception is as close as possible to the real thing: Unbalanced controls, GS not focused on results, Inadequate People Management and Bureaucratic and Complex Processes, Harmful Political Influence, Conflicts in Partnerships/Cooperation, and Project Governance.","PeriodicalId":37145,"journal":{"name":"Brazilian Business Review","volume":"22 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-06-23","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"74267238","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2023-06-23DOI: 10.15728/bbr.2022.1194.pt
Gustavo Guimarães Marchisotti, J. R. Filho, S. L. B. França, R. Souza
O artigo propõe melhorias no relato integrado, com base em lacunas identificadas no sistema de governança das empresas estatais brasileiras, e que impactam na sua percepção de valor para os resultados/desempenho dessas empresas. As lacunas do Sistema de Governança foram obtidas por meio da bibliometria, técnica do incidente crítico e análise léxica / de conteúdo. Essas lacunas foram comparadas ao Relato Integrado identificando convergências e divergências. As seguintes lacunas influenciam uma percepção negativa da capacidade de agregação de valor do Sistema de Governança: gestão inadequada de pessoas, falta de orientação para resultados/desempenho, influência política prejudicial, gestão ineficaz de projetos; desalinhamento com a cultura organizacional; burocratização e complexidade dos processos; falhas na estrutura organizacional; controles desequilibrados; falta de cooperação e parcerias. O Relato Integrado poderia trabalhar de forma mais adequada as seguintes variáveis, para que a percepção dos stakeholders seja o mais próximo possível do real: controles desequilibrados, SG não focado em resultados, gestão inadequada de pessoas e processos burocráticos e complexos, influência política prejudicial, Conflitos em Parcerias/Cooperação e Governança de Projetos.
{"title":"Proposta de Melhorias no Relato Integrado a Partir das Lacunas do Sistema de Governança das Empresas Estatais Brasileiras","authors":"Gustavo Guimarães Marchisotti, J. R. Filho, S. L. B. França, R. Souza","doi":"10.15728/bbr.2022.1194.pt","DOIUrl":"https://doi.org/10.15728/bbr.2022.1194.pt","url":null,"abstract":"O artigo propõe melhorias no relato integrado, com base em lacunas identificadas no sistema de governança das empresas estatais brasileiras, e que impactam na sua percepção de valor para os resultados/desempenho dessas empresas. As lacunas do Sistema de Governança foram obtidas por meio da bibliometria, técnica do incidente crítico e análise léxica / de conteúdo. Essas lacunas foram comparadas ao Relato Integrado identificando convergências e divergências. As seguintes lacunas influenciam uma percepção negativa da capacidade de agregação de valor do Sistema de Governança: gestão inadequada de pessoas, falta de orientação para resultados/desempenho, influência política prejudicial, gestão ineficaz de projetos; desalinhamento com a cultura organizacional; burocratização e complexidade dos processos; falhas na estrutura organizacional; controles desequilibrados; falta de cooperação e parcerias. O Relato Integrado poderia trabalhar de forma mais adequada as seguintes variáveis, para que a percepção dos stakeholders seja o mais próximo possível do real: controles desequilibrados, SG não focado em resultados, gestão inadequada de pessoas e processos burocráticos e complexos, influência política prejudicial, Conflitos em Parcerias/Cooperação e Governança de Projetos.","PeriodicalId":37145,"journal":{"name":"Brazilian Business Review","volume":"527 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-06-23","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"80141748","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2023-06-22DOI: 10.15728/bbr.2022.1224.pt
Heliani Berlato, Danilo Andretta, T. Fernandes
Os estudos de discriminação de gênero e carreiras das mulheres nas organizações reforçam o quanto elas são silenciadas em suas falas, desvalorizadas em suas competências e recebem menos que os homens. No entanto, há poucas pesquisas que exploram esse tema no contexto do agronegócio. Neste sentido, o objetivo deste estudo foi compreender como a discriminação de gênero é percebida por mulheres egressas de cursos na área de ciências agrárias. Como metodologia, um questionário foi aplicado e contou com 315 respondentes, sendo realizada uma Análise Fatorial e, posteriormente, uma Análise de Agrupamentos. Foram identificados cinco fatores e, a partir disso, foram definidos dois grupos, denominados “mantenedoras do sistema patriarcal” e “conscientes do protagonismo”. Os dois grupos demarcam tensões sobre como percebem a discriminação e vivenciam os múltiplos desdobramentos dos comportamentos e atitudes sexistas que permeiam suas trajetórias de carreira no agronegócio.
{"title":"“Não se Nasce Mulher, Torna-se”: Impressões das Mulheres Sobre a Carreira no Agronegócio e Seus Espaços","authors":"Heliani Berlato, Danilo Andretta, T. Fernandes","doi":"10.15728/bbr.2022.1224.pt","DOIUrl":"https://doi.org/10.15728/bbr.2022.1224.pt","url":null,"abstract":"Os estudos de discriminação de gênero e carreiras das mulheres nas organizações reforçam o quanto elas são silenciadas em suas falas, desvalorizadas em suas competências e recebem menos que os homens. No entanto, há poucas pesquisas que exploram esse tema no contexto do agronegócio. Neste sentido, o objetivo deste estudo foi compreender como a discriminação de gênero é percebida por mulheres egressas de cursos na área de ciências agrárias. Como metodologia, um questionário foi aplicado e contou com 315 respondentes, sendo realizada uma Análise Fatorial e, posteriormente, uma Análise de Agrupamentos. Foram identificados cinco fatores e, a partir disso, foram definidos dois grupos, denominados “mantenedoras do sistema patriarcal” e “conscientes do protagonismo”. Os dois grupos demarcam tensões sobre como percebem a discriminação e vivenciam os múltiplos desdobramentos dos comportamentos e atitudes sexistas que permeiam suas trajetórias de carreira no agronegócio.","PeriodicalId":37145,"journal":{"name":"Brazilian Business Review","volume":"22 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-06-22","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"84824960","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
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