Pub Date : 2022-03-11DOI: 10.1108/rausp-04-2020-0086
Collins S. Oboh, E. Omolehinwa
Purpose The purpose of this study is to examine the role of selected sociodemographic variables in the ethical decision-making (EDM) process of professional accountants in Nigeria. Design/methodology/approach The study obtained data from 329 professional accountants with the aid of a structured questionnaire containing four dilemmatic ethical vignettes. The data were analysed using Kendall correlation, Kruskal–Wallis and Jonckheere–Terpstra tests. Findings The results revealed that upbringing, especially parental discipline, and education are significant sociodemographic determinants of EDM. Religion and experience played little or no significant role in predicting accountants’ EDM in the face of ethical dilemmas. Research limitations/implications The study used a questionnaire to measure its variables, which may bias and somewhat inflate the findings. Hence, caution should be applied regarding its conclusion. Practical implications The evidence in this study could stimulate policy change and review to include a separate ethics course in the accounting education curriculum, which could enhance the ethics training of future accountants. This is important for countries like Nigeria, where no provision is made for a discrete ethics course in the curriculum for accounting under-graduate education. Social implications The study draws attention to the fact that ethical conduct among professionals and in society could be enhanced through proper upbringing and formal education. Originality/value The study adds some uniqueness in focusing on professional accountants in Nigeria, a developing country with high corruption profile and weak government institutions, and, as such, contributes to the limited research output on accounting ethics in developing countries.
{"title":"Sociodemographic variables and ethical decision-making: a survey of professional accountants in Nigeria","authors":"Collins S. Oboh, E. Omolehinwa","doi":"10.1108/rausp-04-2020-0086","DOIUrl":"https://doi.org/10.1108/rausp-04-2020-0086","url":null,"abstract":"\u0000Purpose\u0000The purpose of this study is to examine the role of selected sociodemographic variables in the ethical decision-making (EDM) process of professional accountants in Nigeria.\u0000\u0000\u0000Design/methodology/approach\u0000The study obtained data from 329 professional accountants with the aid of a structured questionnaire containing four dilemmatic ethical vignettes. The data were analysed using Kendall correlation, Kruskal–Wallis and Jonckheere–Terpstra tests.\u0000\u0000\u0000Findings\u0000The results revealed that upbringing, especially parental discipline, and education are significant sociodemographic determinants of EDM. Religion and experience played little or no significant role in predicting accountants’ EDM in the face of ethical dilemmas.\u0000\u0000\u0000Research limitations/implications\u0000The study used a questionnaire to measure its variables, which may bias and somewhat inflate the findings. Hence, caution should be applied regarding its conclusion.\u0000\u0000\u0000Practical implications\u0000The evidence in this study could stimulate policy change and review to include a separate ethics course in the accounting education curriculum, which could enhance the ethics training of future accountants. This is important for countries like Nigeria, where no provision is made for a discrete ethics course in the curriculum for accounting under-graduate education.\u0000\u0000\u0000Social implications\u0000The study draws attention to the fact that ethical conduct among professionals and in society could be enhanced through proper upbringing and formal education.\u0000\u0000\u0000Originality/value\u0000The study adds some uniqueness in focusing on professional accountants in Nigeria, a developing country with high corruption profile and weak government institutions, and, as such, contributes to the limited research output on accounting ethics in developing countries.\u0000","PeriodicalId":43400,"journal":{"name":"RAUSP Management Journal","volume":" ","pages":""},"PeriodicalIF":2.0,"publicationDate":"2022-03-11","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"41947844","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 : 2022-02-15DOI: 10.1108/rausp-02-2022-265
Flavio Hourneaux Junior,Kavita Hamza
{"title":"Editorial: Focus on emergent countries as an unintended (and fruitful) internationalisation strategy","authors":"Flavio Hourneaux Junior,Kavita Hamza","doi":"10.1108/rausp-02-2022-265","DOIUrl":"https://doi.org/10.1108/rausp-02-2022-265","url":null,"abstract":"","PeriodicalId":43400,"journal":{"name":"RAUSP Management Journal","volume":"21 1","pages":"2-5"},"PeriodicalIF":2.0,"publicationDate":"2022-02-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"138536324","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 : 2022-01-14DOI: 10.1108/rausp-02-2020-0017
Syeda Wajiha Kazmi, Syeda Tuba Javaid
Purpose This study aims to investigate the impact of three determinants of organizational identification (OID) on employee performance (EP) in the context of private business institutions. Design/methodology/approach A sample of 175 permanent faculty members from four top universities in Karachi, Pakistan, was interviewed using a five-point Likert scale questionnaire. The data were inserted in SPSS 22 and SmartPLS v 3.2 for performing the analysis. Findings Results of the study showed a significant effect in perceived supervisor support on OID; OID; job satisfaction and EP; and mediating relationship. Conversely, an insignificant effect was observed in workplace incivility. Research limitations/implications It is highly recommended that organizations work on the areas that lead to enhancing their employees’ performance. Also, human resource should create a healthy culture that promotes initiatives, open-door policies and discourages power distance. Lastly, one of the key responsibilities of management is to strengthen their OID because employees are more likely to identify with their supervisors if they invest in the organizations they work for. Practical implications This study will help strengthen the relationship between supervisors and university employees. It will guide the supervisors to acknowledge and appreciate the efforts of their subordinates and develop recreational policies and employee engagement activities. In addition, it will help develop a conducive environment and enhance the quality of education in the university and the society. Originality/value Understanding the determinants of OID on EP in the educational context is very important as it enhances the quality of EP and the overall quality of education of the institution.
{"title":"Antecedents of organizational identification: implications for employee performance","authors":"Syeda Wajiha Kazmi, Syeda Tuba Javaid","doi":"10.1108/rausp-02-2020-0017","DOIUrl":"https://doi.org/10.1108/rausp-02-2020-0017","url":null,"abstract":"\u0000Purpose\u0000This study aims to investigate the impact of three determinants of organizational identification (OID) on employee performance (EP) in the context of private business institutions.\u0000\u0000\u0000Design/methodology/approach\u0000A sample of 175 permanent faculty members from four top universities in Karachi, Pakistan, was interviewed using a five-point Likert scale questionnaire. The data were inserted in SPSS 22 and SmartPLS v 3.2 for performing the analysis.\u0000\u0000\u0000Findings\u0000Results of the study showed a significant effect in perceived supervisor support on OID; OID; job satisfaction and EP; and mediating relationship. Conversely, an insignificant effect was observed in workplace incivility.\u0000\u0000\u0000Research limitations/implications\u0000It is highly recommended that organizations work on the areas that lead to enhancing their employees’ performance. Also, human resource should create a healthy culture that promotes initiatives, open-door policies and discourages power distance. Lastly, one of the key responsibilities of management is to strengthen their OID because employees are more likely to identify with their supervisors if they invest in the organizations they work for.\u0000\u0000\u0000Practical implications\u0000This study will help strengthen the relationship between supervisors and university employees. It will guide the supervisors to acknowledge and appreciate the efforts of their subordinates and develop recreational policies and employee engagement activities. In addition, it will help develop a conducive environment and enhance the quality of education in the university and the society.\u0000\u0000\u0000Originality/value\u0000Understanding the determinants of OID on EP in the educational context is very important as it enhances the quality of EP and the overall quality of education of the institution.\u0000","PeriodicalId":43400,"journal":{"name":"RAUSP Management Journal","volume":" ","pages":""},"PeriodicalIF":2.0,"publicationDate":"2022-01-14","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"49471065","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 : 2021-12-30DOI: 10.1108/rausp-06-2020-0117
Janaina Muniz, Fernando Caio Galdi, Felipe Storch Damasceno
Purpose This study aims to investigate whether there is any influence of the option plan to purchase shares protected from dividends to determine the distribution of dividends in Brazilian companies. Design/methodology/approach The authors used a Tobit dynamic and regressive regression model because their sample has an index higher than 30% of companies that do not pay dividends. The sample includes companies that pay dividends or not and pay their executives with executive stock option plans and is composed of 1,990 observations from 356 companies from 2010 to 2016. Findings The results indicated that the presence of a dividend protection clause has a positive association with the distribution of dividends. The authors sought to clarify that companies with a stock option plan protected by the distribution of dividends face fewer restrictions on the distribution of dividends. The authors found that most companies still use only stock options to benefit middle-ranking positions and fit the plan in their remuneration policy. The monitoring of these plans lasts an average of seven years, and specific acquisition conditions are not established with their beneficiaries, who must remain in the company and observe performance metrics. Originality/value This study is relevant because the relationship between dividends and stock options has not yet been analyzed in Brazil, especially concerning a dividend-protected option plan, which is a relatively recent modality, even unknown to some companies.
{"title":"Stock options: do they influence dividend payments?","authors":"Janaina Muniz, Fernando Caio Galdi, Felipe Storch Damasceno","doi":"10.1108/rausp-06-2020-0117","DOIUrl":"https://doi.org/10.1108/rausp-06-2020-0117","url":null,"abstract":"Purpose\u0000This study aims to investigate whether there is any influence of the option plan to purchase shares protected from dividends to determine the distribution of dividends in Brazilian companies.\u0000\u0000\u0000Design/methodology/approach\u0000The authors used a Tobit dynamic and regressive regression model because their sample has an index higher than 30% of companies that do not pay dividends. The sample includes companies that pay dividends or not and pay their executives with executive stock option plans and is composed of 1,990 observations from 356 companies from 2010 to 2016.\u0000\u0000\u0000Findings\u0000The results indicated that the presence of a dividend protection clause has a positive association with the distribution of dividends. The authors sought to clarify that companies with a stock option plan protected by the distribution of dividends face fewer restrictions on the distribution of dividends. The authors found that most companies still use only stock options to benefit middle-ranking positions and fit the plan in their remuneration policy. The monitoring of these plans lasts an average of seven years, and specific acquisition conditions are not established with their beneficiaries, who must remain in the company and observe performance metrics.\u0000\u0000\u0000Originality/value\u0000This study is relevant because the relationship between dividends and stock options has not yet been analyzed in Brazil, especially concerning a dividend-protected option plan, which is a relatively recent modality, even unknown to some companies.","PeriodicalId":43400,"journal":{"name":"RAUSP Management Journal","volume":" ","pages":""},"PeriodicalIF":2.0,"publicationDate":"2021-12-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"48081265","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 : 2021-12-28DOI: 10.1108/rausp-03-2020-0041
E. van Heck, Ana Clara Souza, Marlei Pozzebon, M. Petrini
Purpose This study aims to explore how a microlending digital platform connects social investors in developed countries and micro-entrepreneurs in Africa. However, additional research is necessary to discuss how online auction models are designed and implemented and how existing theories can explain their use in the so-called developing countries. Design/methodology/approach The research is based on a single case study: an online auction model for microlending named AfricaMC. Two main methods collected empirical data, namely, online participant observation, i.e. real-time participation in the online auction market and in the forum of discussions, where the authors observed the processes of microlending transactions as registered members; analysis of online documents, by reviewing forum discussions, analyzing reports, blogs, chats and other materials. Findings The results suggest that using sociological and information systems theoretical lenses in a complementary manner could provide greater value than using economics. Originality/value The study makes two main contributions. First, it mobilizes a pluralist theoretical approach based on economic, sociological and information systems perspectives to improve the understanding of microlending digital platforms using online auction models. Second, it uses the understanding produced from data analysis of one particular African case to validate propositions derived from these three theoretical approaches that might be applied to other cases.
{"title":"Mobilizing a pluralist theoretical approach to understand microlending digital platforms: the AfricaMC case","authors":"E. van Heck, Ana Clara Souza, Marlei Pozzebon, M. Petrini","doi":"10.1108/rausp-03-2020-0041","DOIUrl":"https://doi.org/10.1108/rausp-03-2020-0041","url":null,"abstract":"\u0000Purpose\u0000This study aims to explore how a microlending digital platform connects social investors in developed countries and micro-entrepreneurs in Africa. However, additional research is necessary to discuss how online auction models are designed and implemented and how existing theories can explain their use in the so-called developing countries.\u0000\u0000\u0000Design/methodology/approach\u0000The research is based on a single case study: an online auction model for microlending named AfricaMC. Two main methods collected empirical data, namely, online participant observation, i.e. real-time participation in the online auction market and in the forum of discussions, where the authors observed the processes of microlending transactions as registered members; analysis of online documents, by reviewing forum discussions, analyzing reports, blogs, chats and other materials.\u0000\u0000\u0000Findings\u0000The results suggest that using sociological and information systems theoretical lenses in a complementary manner could provide greater value than using economics.\u0000\u0000\u0000Originality/value\u0000The study makes two main contributions. First, it mobilizes a pluralist theoretical approach based on economic, sociological and information systems perspectives to improve the understanding of microlending digital platforms using online auction models. Second, it uses the understanding produced from data analysis of one particular African case to validate propositions derived from these three theoretical approaches that might be applied to other cases.\u0000","PeriodicalId":43400,"journal":{"name":"RAUSP Management Journal","volume":" ","pages":""},"PeriodicalIF":2.0,"publicationDate":"2021-12-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"42151446","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 : 2021-12-27DOI: 10.1108/rausp-03-2021-0053
Monique Filassi, Andrea Leda Ramos de Oliveira, A. Elias, Karina Braga Marsola
Purpose This study aims to analyze the complexities of the Brazilian soybean supply chain (SSC) and develop strategic interventions to improve the origin system’s performance. Design/methodology/approach This study used stakeholder interviews to identify the SSC bottlenecks and determine and assess drivers of competitiveness. A methodological framework based on the systems thinking approach for developing long-term structural changes was used. The problem was structured using behavior over time graph and causal loop modeling to propose three investment strategies to solve the logistics problem in SSC. Findings This study highlights the gaps in coordination between stakeholders and the public sector regarding the public policy for infrastructure investment. Three strategic interventions were developed to address the agro-industrial logistical problem, namely, investment in storage, multimodal transport systems and improvements in existing transport infrastructure. To overcome transport and storage logistics limitations, the authors suggest different forms of partnerships, including public-private partnerships. Research limitations/implications This research is limited to evaluating an agricultural commodity (soybean) and does not include its by-products. The sample of stakeholders was limited and the boundary of analysis was Brazil. Nevertheless, the study showed how strategic interventions could be developed following a holistic analysis. Practical implications The proposed integrated approach illustrates the development of three strategic initiatives. It can be implemented by stakeholders, including the public sector, which is the basis for providing assertive long-term investments in Brazilian logistics. Social implications The SSC analysis could promote the implementation of systemically determined interventions and strategies. It could significantly improve the performance of agricultural systems and help the formulation of public policies aimed at rural development. Originality/value The use of system dynamics to identify intervention points is an essential contribution to mitigating the SSC’s hindrances. Moreover, the combining methodologies resulted in comprehensive intervention strategies.
{"title":"Analyzing complexities in the Brazilian soybean supply chain: a systems thinking and modeling approach","authors":"Monique Filassi, Andrea Leda Ramos de Oliveira, A. Elias, Karina Braga Marsola","doi":"10.1108/rausp-03-2021-0053","DOIUrl":"https://doi.org/10.1108/rausp-03-2021-0053","url":null,"abstract":"\u0000Purpose\u0000This study aims to analyze the complexities of the Brazilian soybean supply chain (SSC) and develop strategic interventions to improve the origin system’s performance.\u0000\u0000\u0000Design/methodology/approach\u0000This study used stakeholder interviews to identify the SSC bottlenecks and determine and assess drivers of competitiveness. A methodological framework based on the systems thinking approach for developing long-term structural changes was used. The problem was structured using behavior over time graph and causal loop modeling to propose three investment strategies to solve the logistics problem in SSC.\u0000\u0000\u0000Findings\u0000This study highlights the gaps in coordination between stakeholders and the public sector regarding the public policy for infrastructure investment. Three strategic interventions were developed to address the agro-industrial logistical problem, namely, investment in storage, multimodal transport systems and improvements in existing transport infrastructure. To overcome transport and storage logistics limitations, the authors suggest different forms of partnerships, including public-private partnerships.\u0000\u0000\u0000Research limitations/implications\u0000This research is limited to evaluating an agricultural commodity (soybean) and does not include its by-products. The sample of stakeholders was limited and the boundary of analysis was Brazil. Nevertheless, the study showed how strategic interventions could be developed following a holistic analysis.\u0000\u0000\u0000Practical implications\u0000The proposed integrated approach illustrates the development of three strategic initiatives. It can be implemented by stakeholders, including the public sector, which is the basis for providing assertive long-term investments in Brazilian logistics.\u0000\u0000\u0000Social implications\u0000The SSC analysis could promote the implementation of systemically determined interventions and strategies. It could significantly improve the performance of agricultural systems and help the formulation of public policies aimed at rural development.\u0000\u0000\u0000Originality/value\u0000The use of system dynamics to identify intervention points is an essential contribution to mitigating the SSC’s hindrances. Moreover, the combining methodologies resulted in comprehensive intervention strategies.\u0000","PeriodicalId":43400,"journal":{"name":"RAUSP Management Journal","volume":" ","pages":""},"PeriodicalIF":2.0,"publicationDate":"2021-12-27","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"42800865","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 : 2021-12-17DOI: 10.1108/rausp-02-2021-0022
Alexandre Cappellozza, G. Moraes, Gilberto Pérez, Alessandra Lourenço Simões
Purpose This paper aims to investigate the influence of moral disengagement, perceived penalty, negative experiences and turnover intention on the intention to violate the established security rules. Design/methodology/approach The method used involves two stages of analysis, using techniques of structural equation modeling and artificial intelligence with neural networks, based on information collected from 318 workers of organizational information systems. Findings The model provides a reasonable prediction regarding the intention to violate information security policies (ISP). The results revealed that the relationships of moral disengagement and perceived penalty significantly influence such an intention. Research limitations/implications This research presents a multi-analytical approach that expands the robustness of the results by the complementarity of each analysis technique. In addition, it offers scientific evidence of the factors that reinforce the cognitive processes that involve workers’ decision-making in security breaches. Practical implications The practical recommendation is to improve organizational communication to mitigate information security vulnerabilities in several ways, namely, training actions that simulate daily work routines; exposing the consequences of policy violations; disseminating internal newsletters with examples of inappropriate behavior. Social implications Results indicate that information security does not depend on the employees’ commitment to the organization; system vulnerabilities can be explored even by employees committed to the companies. Originality/value The study expands the knowledge about the individual factors that make information security in companies vulnerable, one of the few in the literature which aims to offer an in-depth perspective on which individual antecedent factors affect the violation of ISP.
{"title":"Antecedent factors of violation of information security rules","authors":"Alexandre Cappellozza, G. Moraes, Gilberto Pérez, Alessandra Lourenço Simões","doi":"10.1108/rausp-02-2021-0022","DOIUrl":"https://doi.org/10.1108/rausp-02-2021-0022","url":null,"abstract":"\u0000Purpose\u0000This paper aims to investigate the influence of moral disengagement, perceived penalty, negative experiences and turnover intention on the intention to violate the established security rules.\u0000\u0000\u0000Design/methodology/approach\u0000The method used involves two stages of analysis, using techniques of structural equation modeling and artificial intelligence with neural networks, based on information collected from 318 workers of organizational information systems.\u0000\u0000\u0000Findings\u0000The model provides a reasonable prediction regarding the intention to violate information security policies (ISP). The results revealed that the relationships of moral disengagement and perceived penalty significantly influence such an intention.\u0000\u0000\u0000Research limitations/implications\u0000This research presents a multi-analytical approach that expands the robustness of the results by the complementarity of each analysis technique. In addition, it offers scientific evidence of the factors that reinforce the cognitive processes that involve workers’ decision-making in security breaches.\u0000\u0000\u0000Practical implications\u0000The practical recommendation is to improve organizational communication to mitigate information security vulnerabilities in several ways, namely, training actions that simulate daily work routines; exposing the consequences of policy violations; disseminating internal newsletters with examples of inappropriate behavior.\u0000\u0000\u0000Social implications\u0000Results indicate that information security does not depend on the employees’ commitment to the organization; system vulnerabilities can be explored even by employees committed to the companies.\u0000\u0000\u0000Originality/value\u0000The study expands the knowledge about the individual factors that make information security in companies vulnerable, one of the few in the literature which aims to offer an in-depth perspective on which individual antecedent factors affect the violation of ISP.\u0000","PeriodicalId":43400,"journal":{"name":"RAUSP Management Journal","volume":" ","pages":""},"PeriodicalIF":2.0,"publicationDate":"2021-12-17","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"45603852","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 : 2021-12-14DOI: 10.1108/rausp-07-2020-0155
Robson Porfírio dos Santos, Thaiane Martins Salgado, Veridiana Rotondaro Pereira
Purpose This paper aims to analyze and examine how an organization from the financial sector prioritizes its business processes and what criteria are adopted to select the most appropriate process for improvement projects. Design/methodology/approach This descriptive research is based on an exploratory approach. Qualitative methodology was applied to a case study through on-site observation, documentation analysis and semi-structured interviews. Findings The results confirm criteria mentioned in the literature, such as financial aspects and strategic impacts, but also raised a new critical issue: automation potential of manual processes, reflecting the current movement of process automation. Research limitations/implications As a limitation of this study, it is worth mentioning the application in only one organization in the financial market and the small number of respondents, even though they occupy leadership positions in the organization. Practical implications As a practical implication, the present work offers a direction for managers of the financial sector in structuring and applying models for prioritizing processes aimed at organizational efficiency. Social implications Automation solutions for process improvement need careful study to minimize impacts in human resources reduction. In this sense, the eligibility of a process for automation must be carefully considered. Originality/value This paper presents the evolution of the process prioritization model adopted by a large institution in the financial market, which has a significant presence in the Brazilian and international markets as a commercial and wholesale bank.
{"title":"Business process prioritization criteria: a case study in the financial market","authors":"Robson Porfírio dos Santos, Thaiane Martins Salgado, Veridiana Rotondaro Pereira","doi":"10.1108/rausp-07-2020-0155","DOIUrl":"https://doi.org/10.1108/rausp-07-2020-0155","url":null,"abstract":"\u0000Purpose\u0000This paper aims to analyze and examine how an organization from the financial sector prioritizes its business processes and what criteria are adopted to select the most appropriate process for improvement projects.\u0000\u0000\u0000Design/methodology/approach\u0000This descriptive research is based on an exploratory approach. Qualitative methodology was applied to a case study through on-site observation, documentation analysis and semi-structured interviews.\u0000\u0000\u0000Findings\u0000The results confirm criteria mentioned in the literature, such as financial aspects and strategic impacts, but also raised a new critical issue: automation potential of manual processes, reflecting the current movement of process automation.\u0000\u0000\u0000Research limitations/implications\u0000As a limitation of this study, it is worth mentioning the application in only one organization in the financial market and the small number of respondents, even though they occupy leadership positions in the organization.\u0000\u0000\u0000Practical implications\u0000As a practical implication, the present work offers a direction for managers of the financial sector in structuring and applying models for prioritizing processes aimed at organizational efficiency.\u0000\u0000\u0000Social implications\u0000Automation solutions for process improvement need careful study to minimize impacts in human resources reduction. In this sense, the eligibility of a process for automation must be carefully considered.\u0000\u0000\u0000Originality/value\u0000This paper presents the evolution of the process prioritization model adopted by a large institution in the financial market, which has a significant presence in the Brazilian and international markets as a commercial and wholesale bank.\u0000","PeriodicalId":43400,"journal":{"name":"RAUSP Management Journal","volume":" ","pages":""},"PeriodicalIF":2.0,"publicationDate":"2021-12-14","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"42357460","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 : 2021-12-01DOI: 10.1108/rausp-03-2021-0046
Gustavo Menoncin Pereira, M. Ogasavara
Purpose The singularity of being the first Chinese manufacturer of drug-eluting stents to arrive in Brazil and the country being selected as the company's first experience outside its home country motivated the interest in the study of this case, vis-à-vis with the characteristic of internationalization medical device companies according to the Uppsala model. Considering this context, the following research question was outlined: “How did Microport internationalize before the distribution of its stents product in Brazil?” The aim of the study is to investigate Microport's internationalization process for the distribution of its drug-eluting stents in Brazil. Design/methodology/approach Exploratory research under the qualitative method was adopted. It chose the single case study as a procedure for data collection, as it is a revealing, exemplary subject that offers opportunities for access to unusual research. The company MicroPort was chosen because in the period when Chinese medical device companies were focused on gaining market share in China, MicroPort began its international expansion, choosing Brazil as the first country to have its own subsidiary. It consists in the case of the internationalization of a high-tech EMNE in an emerging country that has institutional and cultural differences. Findings Taking advantage of new technology in highly internationalized environments favors its insertion; the internationalization of medical technology can expand according to the Uppsala Model, which does not explain internationalization, but rather its evolution. Cultural and behavioral issues reinforce that the development of the market for medical devices depends on local perspectives and values. The formation of an ecosystem in the local market for internationalization is observed. One implication of the study is that MicroPort's experience and the application of the Uppsala model for international expansion can serve as an important learning experience for Brazilian multinational companies. Research limitations/implications Empirical analysis carried out in the context of a single company. Although the results can be used as lessons learned from the application of the Uppsala model for international expansion of EMNE in an emerging market, caution should be exercised when generalizing its findings. Future studies could carry out comparative cases considering other emerging multinational companies, from the same sector or even from different industries, investing in other emerging markets. There is a limitation of the fact that the case studied does not explore the concepts of the later stages of the Uppsala model. Practical implications High-tech EMNEs internationalizing in other markets need to adopt aggressive strategies. The need to adopt different strategies for supply chain operations according to the specificities of the markets in which they operate. Important contributions to the Uppsala model, with regard to the process of passin
{"title":"Internationalization of China’s medical device industry: a case study in Brazil","authors":"Gustavo Menoncin Pereira, M. Ogasavara","doi":"10.1108/rausp-03-2021-0046","DOIUrl":"https://doi.org/10.1108/rausp-03-2021-0046","url":null,"abstract":"\u0000Purpose\u0000The singularity of being the first Chinese manufacturer of drug-eluting stents to arrive in Brazil and the country being selected as the company's first experience outside its home country motivated the interest in the study of this case, vis-à-vis with the characteristic of internationalization medical device companies according to the Uppsala model. Considering this context, the following research question was outlined: “How did Microport internationalize before the distribution of its stents product in Brazil?” The aim of the study is to investigate Microport's internationalization process for the distribution of its drug-eluting stents in Brazil.\u0000\u0000\u0000Design/methodology/approach\u0000Exploratory research under the qualitative method was adopted. It chose the single case study as a procedure for data collection, as it is a revealing, exemplary subject that offers opportunities for access to unusual research. The company MicroPort was chosen because in the period when Chinese medical device companies were focused on gaining market share in China, MicroPort began its international expansion, choosing Brazil as the first country to have its own subsidiary. It consists in the case of the internationalization of a high-tech EMNE in an emerging country that has institutional and cultural differences.\u0000\u0000\u0000Findings\u0000Taking advantage of new technology in highly internationalized environments favors its insertion; the internationalization of medical technology can expand according to the Uppsala Model, which does not explain internationalization, but rather its evolution. Cultural and behavioral issues reinforce that the development of the market for medical devices depends on local perspectives and values. The formation of an ecosystem in the local market for internationalization is observed. One implication of the study is that MicroPort's experience and the application of the Uppsala model for international expansion can serve as an important learning experience for Brazilian multinational companies.\u0000\u0000\u0000Research limitations/implications\u0000Empirical analysis carried out in the context of a single company. Although the results can be used as lessons learned from the application of the Uppsala model for international expansion of EMNE in an emerging market, caution should be exercised when generalizing its findings. Future studies could carry out comparative cases considering other emerging multinational companies, from the same sector or even from different industries, investing in other emerging markets. There is a limitation of the fact that the case studied does not explore the concepts of the later stages of the Uppsala model.\u0000\u0000\u0000Practical implications\u0000High-tech EMNEs internationalizing in other markets need to adopt aggressive strategies. The need to adopt different strategies for supply chain operations according to the specificities of the markets in which they operate. Important contributions to the Uppsala model, with regard to the process of passin","PeriodicalId":43400,"journal":{"name":"RAUSP Management Journal","volume":" ","pages":""},"PeriodicalIF":2.0,"publicationDate":"2021-12-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"44155535","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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