Pub Date : 2021-11-09DOI: 10.1108/rausp-06-2021-0121
G. Monteiro, Bruno Varella Miranda, V. P. Rodrigues, Maria Sylvia Macchione Saes
In 2004, the World Bank’s International Financial Corporation (IFC) laid a cornerstone for the debate with the publication of the report “Who Cares Wins”, which provided principles where interpretations of the idea of ESG could stand. Since the release of IFC’s report, the construction of the idea of ESG has gained momentum – and there is no sign that the movement will cool down (Cappucci, 2018;Clementino & Perkins, 2020;Eccles, Ioannou, & Serafeim, 2014;Paolone, Cucari, Wu, & Tiscini, 2021;Schoenmaker & Schramade, 2019). [...]it is expected that these contractual interfaces will establish clear procedures for the voicing of concerns and the renegotiation of the terms of the relationship over time. [...]this choice is nothing more than the selection of a specific way in which this contractual interface will be managed – which, of course, will depend on how the preferences of relevant stakeholders are gathered and articulated into specific strategies. [...]our message is straightforward: the idea of governance within the ESG cannot be reduced to the notion of corporate governance. Effective ESG-based governance policies should provide an answer to two related challenges: the existence of decision-making costs, which affect the participation of stakeholders and may impair the definition of priorities that reflect the preferences of stakeholders at the corporate governance level;and the existence of contractual costs, which limit our ability to design efficient governance mechanisms in a competitive environment (Hansmann, 1996).
{"title":"ESG: disentangling the governance pillar","authors":"G. Monteiro, Bruno Varella Miranda, V. P. Rodrigues, Maria Sylvia Macchione Saes","doi":"10.1108/rausp-06-2021-0121","DOIUrl":"https://doi.org/10.1108/rausp-06-2021-0121","url":null,"abstract":"In 2004, the World Bank’s International Financial Corporation (IFC) laid a cornerstone for the debate with the publication of the report “Who Cares Wins”, which provided principles where interpretations of the idea of ESG could stand. Since the release of IFC’s report, the construction of the idea of ESG has gained momentum – and there is no sign that the movement will cool down (Cappucci, 2018;Clementino & Perkins, 2020;Eccles, Ioannou, & Serafeim, 2014;Paolone, Cucari, Wu, & Tiscini, 2021;Schoenmaker & Schramade, 2019). [...]it is expected that these contractual interfaces will establish clear procedures for the voicing of concerns and the renegotiation of the terms of the relationship over time. [...]this choice is nothing more than the selection of a specific way in which this contractual interface will be managed – which, of course, will depend on how the preferences of relevant stakeholders are gathered and articulated into specific strategies. [...]our message is straightforward: the idea of governance within the ESG cannot be reduced to the notion of corporate governance. Effective ESG-based governance policies should provide an answer to two related challenges: the existence of decision-making costs, which affect the participation of stakeholders and may impair the definition of priorities that reflect the preferences of stakeholders at the corporate governance level;and the existence of contractual costs, which limit our ability to design efficient governance mechanisms in a competitive environment (Hansmann, 1996).","PeriodicalId":43400,"journal":{"name":"RAUSP Management Journal","volume":" ","pages":""},"PeriodicalIF":2.0,"publicationDate":"2021-11-09","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"46333851","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 : 2021-11-04DOI: 10.1108/rausp-11-2020-0264
Abdullahi Hassan Gorondutse, G. Ali, H. Hilman
Purpose Total quality management (TQM) must include orientation towards quality awareness in the overall organisational processes in a firm. A successful TQM needs a supportive culture that can adapt to alterations and strengthen innovation. This study aims to confirm the association between the style of management known as organisational culture (OC) and TQM practices in manufacturing Small and Medium Enterprises (SMEs). Design/methodology/approach Data-driven research was drawn from self-assessment inquiries among 772 managers/owners of manufacturing SMEs of the Saudi Arabia Kingdom (KSA). The dominant culture was detected by means of a cross-sectional technique. Findings The findings enrich the literature by revealing a positive effect of OC on TQM execution in the manufacturing SMEs of KSA. Research limitations/implications Prior to the execution of TQM operations, administrators of manufacturing SMEs should be aware of the culture within organisations so that TQM may be implemented. Practical implications The study suggests that organisations, particularly manufacturing SMEs, should constantly strive to enhance the TQM culture. Social implications Amid intense competition among manufacturing SMEs, it is crucial to guarantee their high performance. This research assists society in evaluating the strength of a particular SME sector and further enables it to assess which SMEs really have a good OC–TQM relation. Originality/value The paper creates and presents various platforms of the OC and TQM as a unified body of knowledge.
{"title":"Developing rightly culture on TQM - evidence from SMEs in the context of emerging economy","authors":"Abdullahi Hassan Gorondutse, G. Ali, H. Hilman","doi":"10.1108/rausp-11-2020-0264","DOIUrl":"https://doi.org/10.1108/rausp-11-2020-0264","url":null,"abstract":"Purpose\u0000Total quality management (TQM) must include orientation towards quality awareness in the overall organisational processes in a firm. A successful TQM needs a supportive culture that can adapt to alterations and strengthen innovation. This study aims to confirm the association between the style of management known as organisational culture (OC) and TQM practices in manufacturing Small and Medium Enterprises (SMEs).\u0000\u0000\u0000Design/methodology/approach\u0000Data-driven research was drawn from self-assessment inquiries among 772 managers/owners of manufacturing SMEs of the Saudi Arabia Kingdom (KSA). The dominant culture was detected by means of a cross-sectional technique.\u0000\u0000\u0000Findings\u0000The findings enrich the literature by revealing a positive effect of OC on TQM execution in the manufacturing SMEs of KSA.\u0000\u0000\u0000Research limitations/implications\u0000Prior to the execution of TQM operations, administrators of manufacturing SMEs should be aware of the culture within organisations so that TQM may be implemented.\u0000\u0000\u0000Practical implications\u0000The study suggests that organisations, particularly manufacturing SMEs, should constantly strive to enhance the TQM culture.\u0000\u0000\u0000Social implications\u0000Amid intense competition among manufacturing SMEs, it is crucial to guarantee their high performance. This research assists society in evaluating the strength of a particular SME sector and further enables it to assess which SMEs really have a good OC–TQM relation.\u0000\u0000\u0000Originality/value\u0000The paper creates and presents various platforms of the OC and TQM as a unified body of knowledge.","PeriodicalId":43400,"journal":{"name":"RAUSP Management Journal","volume":" ","pages":""},"PeriodicalIF":2.0,"publicationDate":"2021-11-04","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"47453196","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 : 2021-10-11DOI: 10.1108/rausp-02-2020-0024
Fernanda Cristina Lopes, Luciana Carvalho
Purpose The intangible assets of a company have been presented by national and international surveys as a resource to influence the creation of value and the increase in organizational performance. In view of this, this study aims to analyze the relationship between intangibility and the performance of companies in Latin America. Design/methodology/approach For this purpose, multiple regression with panel data was used and three perspectives for measuring intangible resources were defined: representativeness of the intangible asset, accounting measure for measuring the intangible, degree of intangibility and Tobin’ Q, the latter two representing economic and financial measures to determine intangibility. The study covered the period from 2011 to 2017 with a sample of 1,236 publicly traded companies located in some Latin American countries, namely, Argentina, Brazil, Chile, Colombia, Mexico and Peru. Findings The results demonstrated the existence of a significant and positive relationship between the variables of intangibility, degree of intangibility and Tobin’s Q, and the performance variables, return on assets, operating margin and asset turnover, reinforcing the study hypothesis that the greater the investment in intangible resource, the greater the company’s performance. Research limitations/implications The limitations of this study involve the lack of complete information about intangible resources in the financial statements of some companies and some countries, making it hard to analyze the proposed relationship more broadly and accurately. Another limitation involves the causal relationship that may have existed between the regressors of the models defined in the study and their error, thus generating an endogeneity problem in the proposed models. It is recommended for future research to use specific methods to mitigate possible problems of endogeneity in regressions. Practical implications Mainly the possibility of deepening the relationship between intangibility and business performance, thus obtaining new knowledge through the reflexes of this relationship on companies in Latin American countries, finding more consistent results. Social implications The study contributes to the decision-making process in the business world by informing the primary users of accounting information such as investors, administrators, accountants, regulators and creditors. Originality/value This research contributes by addressing a theme whose studies present many gaps, making it possible to deepen the relationship between intangibility and business performance and gain new knowledge through the reflexes of this relationship on companies in Latin American countries.
{"title":"Intangible assets and business performance in Latin America","authors":"Fernanda Cristina Lopes, Luciana Carvalho","doi":"10.1108/rausp-02-2020-0024","DOIUrl":"https://doi.org/10.1108/rausp-02-2020-0024","url":null,"abstract":"\u0000Purpose\u0000The intangible assets of a company have been presented by national and international surveys as a resource to influence the creation of value and the increase in organizational performance. In view of this, this study aims to analyze the relationship between intangibility and the performance of companies in Latin America.\u0000\u0000\u0000Design/methodology/approach\u0000For this purpose, multiple regression with panel data was used and three perspectives for measuring intangible resources were defined: representativeness of the intangible asset, accounting measure for measuring the intangible, degree of intangibility and Tobin’ Q, the latter two representing economic and financial measures to determine intangibility. The study covered the period from 2011 to 2017 with a sample of 1,236 publicly traded companies located in some Latin American countries, namely, Argentina, Brazil, Chile, Colombia, Mexico and Peru.\u0000\u0000\u0000Findings\u0000The results demonstrated the existence of a significant and positive relationship between the variables of intangibility, degree of intangibility and Tobin’s Q, and the performance variables, return on assets, operating margin and asset turnover, reinforcing the study hypothesis that the greater the investment in intangible resource, the greater the company’s performance.\u0000\u0000\u0000Research limitations/implications\u0000The limitations of this study involve the lack of complete information about intangible resources in the financial statements of some companies and some countries, making it hard to analyze the proposed relationship more broadly and accurately. Another limitation involves the causal relationship that may have existed between the regressors of the models defined in the study and their error, thus generating an endogeneity problem in the proposed models. It is recommended for future research to use specific methods to mitigate possible problems of endogeneity in regressions.\u0000\u0000\u0000Practical implications\u0000Mainly the possibility of deepening the relationship between intangibility and business performance, thus obtaining new knowledge through the reflexes of this relationship on companies in Latin American countries, finding more consistent results.\u0000\u0000\u0000Social implications\u0000The study contributes to the decision-making process in the business world by informing the primary users of accounting information such as investors, administrators, accountants, regulators and creditors.\u0000\u0000\u0000Originality/value\u0000This research contributes by addressing a theme whose studies present many gaps, making it possible to deepen the relationship between intangibility and business performance and gain new knowledge through the reflexes of this relationship on companies in Latin American countries.\u0000","PeriodicalId":43400,"journal":{"name":"RAUSP Management Journal","volume":" ","pages":""},"PeriodicalIF":2.0,"publicationDate":"2021-10-11","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"45530828","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 : 2021-09-27DOI: 10.1108/rausp-12-2019-0260
Yamini Meduri
Purpose This study aims to explain the importance of human resources and attempts to identify the competencies required by the personnel involved in disaster management operations. Design/methodology/approach The research uses a qualitative methodology to explore the competencies required by the relief workers using a content analysis approach to analyze the disaster literature and the job advertisements. The data for the content analysis was developed with the help of 23 independent coders, and exploratory inferences were drawn. Findings A detailed review of the literature highlighted the importance of competent personnel in disaster relief organizations. The analysis listed 34 mutually exclusive competencies and their relative importance, which were further divided into four competency clusters. The study also creates a competency dictionary that defines the competencies with the expected behaviors. Practical implications Deploying the right resources in the acute time frame during a disaster event can make a difference, and with lives at stake, such deployment acquires prime importance. In addition to contributing to humanitarian logistics literature, the competency model developed will also help forecast the future requirements and help the organization choose “the right person for the right job.” Originality/value The inferences drawn in the study are based on disaster management areas, unlike earlier research which also considered business logistics research.
{"title":"Personnel needs assessment in times of crisis: a focus on management of disasters","authors":"Yamini Meduri","doi":"10.1108/rausp-12-2019-0260","DOIUrl":"https://doi.org/10.1108/rausp-12-2019-0260","url":null,"abstract":"\u0000Purpose\u0000This study aims to explain the importance of human resources and attempts to identify the competencies required by the personnel involved in disaster management operations.\u0000\u0000\u0000Design/methodology/approach\u0000The research uses a qualitative methodology to explore the competencies required by the relief workers using a content analysis approach to analyze the disaster literature and the job advertisements. The data for the content analysis was developed with the help of 23 independent coders, and exploratory inferences were drawn.\u0000\u0000\u0000Findings\u0000A detailed review of the literature highlighted the importance of competent personnel in disaster relief organizations. The analysis listed 34 mutually exclusive competencies and their relative importance, which were further divided into four competency clusters. The study also creates a competency dictionary that defines the competencies with the expected behaviors.\u0000\u0000\u0000Practical implications\u0000Deploying the right resources in the acute time frame during a disaster event can make a difference, and with lives at stake, such deployment acquires prime importance. In addition to contributing to humanitarian logistics literature, the competency model developed will also help forecast the future requirements and help the organization choose “the right person for the right job.”\u0000\u0000\u0000Originality/value\u0000The inferences drawn in the study are based on disaster management areas, unlike earlier research which also considered business logistics research.\u0000","PeriodicalId":43400,"journal":{"name":"RAUSP Management Journal","volume":" ","pages":""},"PeriodicalIF":2.0,"publicationDate":"2021-09-27","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"45901698","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 : 2021-09-25DOI: 10.1108/rausp-02-2021-0019
Ricardo M. Leo, Guilherme F. Camboim, Ariane Mello Silva Avila, F. Reichert, P. Zawislak
Purpose This paper aims to identify the winning combination of innovation capabilities for selected Brazilian agribusiness firms along different value chain links. Design/methodology/approach Adopting a quantitative approach, the authors analyzed the relationship between innovation capabilities and innovative performance of 300 agribusiness firms through a multi-regression technique. Findings The results showed that transaction, management and development capabilities can improve agribusiness firms’ performance in underdeveloped value chains. Research limitations/implications For future research, the authors recommend analyzing further links such as traders and retailers to find the innovation capability for the entire agribusiness value chain. Practical implications Upstream firms should adopt new management techniques and tools, efficiently using their resources, while downstream firms should absorb and transform new technologies into products and processes. Social implications The authors suggest formulating public policies that propose the recombination of innovation capabilities to organize agribusiness firms and avoid commodity-oriented market dependence. Originality/value The literature on agribusiness explains innovation at the chain level, based primarily on scientific advancements rather than on innovation at the firm level. In this sense, this study provides empirical evidence that can help boost innovation in agribusiness firms.
{"title":"Innovation capabilities in agribusiness: evidence from Brazil","authors":"Ricardo M. Leo, Guilherme F. Camboim, Ariane Mello Silva Avila, F. Reichert, P. Zawislak","doi":"10.1108/rausp-02-2021-0019","DOIUrl":"https://doi.org/10.1108/rausp-02-2021-0019","url":null,"abstract":"\u0000Purpose\u0000This paper aims to identify the winning combination of innovation capabilities for selected Brazilian agribusiness firms along different value chain links.\u0000\u0000\u0000Design/methodology/approach\u0000Adopting a quantitative approach, the authors analyzed the relationship between innovation capabilities and innovative performance of 300 agribusiness firms through a multi-regression technique.\u0000\u0000\u0000Findings\u0000The results showed that transaction, management and development capabilities can improve agribusiness firms’ performance in underdeveloped value chains.\u0000\u0000\u0000Research limitations/implications\u0000For future research, the authors recommend analyzing further links such as traders and retailers to find the innovation capability for the entire agribusiness value chain.\u0000\u0000\u0000Practical implications\u0000Upstream firms should adopt new management techniques and tools, efficiently using their resources, while downstream firms should absorb and transform new technologies into products and processes.\u0000\u0000\u0000Social implications\u0000The authors suggest formulating public policies that propose the recombination of innovation capabilities to organize agribusiness firms and avoid commodity-oriented market dependence.\u0000\u0000\u0000Originality/value\u0000The literature on agribusiness explains innovation at the chain level, based primarily on scientific advancements rather than on innovation at the firm level. In this sense, this study provides empirical evidence that can help boost innovation in agribusiness firms.\u0000","PeriodicalId":43400,"journal":{"name":"RAUSP Management Journal","volume":" ","pages":""},"PeriodicalIF":2.0,"publicationDate":"2021-09-25","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"47734624","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 : 2021-09-13DOI: 10.1108/rausp-11-2020-0253
P. C. Bontempo
Purpose The purpose of this study is to analyze how institutional governance and business environment affect countries’ competitiveness and their relative importance. Design/methodology/approach In this paper, the authors analyze how institutional governance and business environment affect countries’ competitiveness, their relative importance and what are the implications for Brazil. The authors have collected data from 131 countries related to the institutional governance, business environment and competitiveness of these countries. For the analysis of the mentioned influences, the technique of partial least squares structural equations modeling is used. Findings Results indicate that the main role in countries’ competitiveness is played by the quality of institutional governance. The quality of the business environment reinforces the positive effect of the quality of institutional governance on countries’ competitiveness (mediation effect). Brazil has poor governance quality indicators when compared to high-middle income countries, especially regarding government effectiveness, political stability and control of corruption. Research limitations/implications The study provides a better understanding of the relative importance of governance quality and business environment quality for countries’ competitiveness. One limitation of this study is that the research was restricted to data related to the year 2019. Practical implications For strategists and decision-makers, understanding these effects on countries’ competitiveness and their relative importance is fundamental to understanding what makes their companies internationally competitive. Social implications The presence and appreciation of institutional governance quality need to be cultivated in society. Originality/value Instead of using the original diamond model, which presents circular relationships, the authors have used the business environment construct, composed of elements of the diamond model to test the relationships between the quality of institutional governance, competitiveness and the business environment.
{"title":"Countries’ governance and competitiveness: business environment mediating effect","authors":"P. C. Bontempo","doi":"10.1108/rausp-11-2020-0253","DOIUrl":"https://doi.org/10.1108/rausp-11-2020-0253","url":null,"abstract":"\u0000Purpose\u0000The purpose of this study is to analyze how institutional governance and business environment affect countries’ competitiveness and their relative importance.\u0000\u0000\u0000Design/methodology/approach\u0000In this paper, the authors analyze how institutional governance and business environment affect countries’ competitiveness, their relative importance and what are the implications for Brazil. The authors have collected data from 131 countries related to the institutional governance, business environment and competitiveness of these countries. For the analysis of the mentioned influences, the technique of partial least squares structural equations modeling is used.\u0000\u0000\u0000Findings\u0000Results indicate that the main role in countries’ competitiveness is played by the quality of institutional governance. The quality of the business environment reinforces the positive effect of the quality of institutional governance on countries’ competitiveness (mediation effect). Brazil has poor governance quality indicators when compared to high-middle income countries, especially regarding government effectiveness, political stability and control of corruption.\u0000\u0000\u0000Research limitations/implications\u0000The study provides a better understanding of the relative importance of governance quality and business environment quality for countries’ competitiveness. One limitation of this study is that the research was restricted to data related to the year 2019.\u0000\u0000\u0000Practical implications\u0000For strategists and decision-makers, understanding these effects on countries’ competitiveness and their relative importance is fundamental to understanding what makes their companies internationally competitive.\u0000\u0000\u0000Social implications\u0000The presence and appreciation of institutional governance quality need to be cultivated in society.\u0000\u0000\u0000Originality/value\u0000Instead of using the original diamond model, which presents circular relationships, the authors have used the business environment construct, composed of elements of the diamond model to test the relationships between the quality of institutional governance, competitiveness and the business environment.\u0000","PeriodicalId":43400,"journal":{"name":"RAUSP Management Journal","volume":" ","pages":""},"PeriodicalIF":2.0,"publicationDate":"2021-09-13","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"49162531","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 : 2021-08-28DOI: 10.1108/rausp-10-2020-0245
Cristian Baú Dal Magro, R. Klann
Purpose Although board interlocking underlying forces are largely hidden, the purpose of this paper is to provide managers, auditors, analysts, regulators and other stakeholders with sociological board interlocking information considering the different backgrounds of their members. Design/methodology/approach The research sample gathered 1,606 observations from 2010 to 2017. For data analysis, the direct and indirect board interlocking linkages, considering the different backgrounds of board members, established the centrality indicators. Subsequently, the authors used these indicators according to each measured background in the regression models. Findings The results indicate that the political background of board interlocking members is positively related to real earnings management practices, while the financial background has a mitigating effect on such practices. Research limitations/implications The findings suggest that individual skills and interests conveyed across the corporate social network have shaped corporate governance, with distinct impacts on the quality of accounting information. Practical implications The authors conclude that both backgrounds could have implications on agency conflicts, increasing (policy) or reducing (financial) information asymmetry between the company and its various stakeholders, which indicates that the authors must consider sociological and not just economic aspects within corporate governance. Social implications The sociological background of individuals is necessary for the congruence of monitoring mechanisms, and consequently, the quality of accounting information. Originality/value This study examines the influence of the political and financial background of board interlocking members on real earnings management practices in Brazilian publicly traded companies in the International Financial Reporting Standards post-adoption period.
{"title":"Political and financial background in board interlocking and earnings management in Brazil","authors":"Cristian Baú Dal Magro, R. Klann","doi":"10.1108/rausp-10-2020-0245","DOIUrl":"https://doi.org/10.1108/rausp-10-2020-0245","url":null,"abstract":"\u0000Purpose\u0000Although board interlocking underlying forces are largely hidden, the purpose of this paper is to provide managers, auditors, analysts, regulators and other stakeholders with sociological board interlocking information considering the different backgrounds of their members.\u0000\u0000\u0000Design/methodology/approach\u0000The research sample gathered 1,606 observations from 2010 to 2017. For data analysis, the direct and indirect board interlocking linkages, considering the different backgrounds of board members, established the centrality indicators. Subsequently, the authors used these indicators according to each measured background in the regression models.\u0000\u0000\u0000Findings\u0000The results indicate that the political background of board interlocking members is positively related to real earnings management practices, while the financial background has a mitigating effect on such practices.\u0000\u0000\u0000Research limitations/implications\u0000The findings suggest that individual skills and interests conveyed across the corporate social network have shaped corporate governance, with distinct impacts on the quality of accounting information.\u0000\u0000\u0000Practical implications\u0000The authors conclude that both backgrounds could have implications on agency conflicts, increasing (policy) or reducing (financial) information asymmetry between the company and its various stakeholders, which indicates that the authors must consider sociological and not just economic aspects within corporate governance.\u0000\u0000\u0000Social implications\u0000The sociological background of individuals is necessary for the congruence of monitoring mechanisms, and consequently, the quality of accounting information.\u0000\u0000\u0000Originality/value\u0000This study examines the influence of the political and financial background of board interlocking members on real earnings management practices in Brazilian publicly traded companies in the International Financial Reporting Standards post-adoption period.\u0000","PeriodicalId":43400,"journal":{"name":"RAUSP Management Journal","volume":" ","pages":""},"PeriodicalIF":2.0,"publicationDate":"2021-08-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"43950185","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 : 2021-07-28DOI: 10.1108/rausp-07-2021-253
Carlos Oliveira Santos, H. Carvalho, J. Mazzon, O. Freire
[...]this special issue of RAUSP Management Journal presents fresh and creative thinking that advances theory, research and practice in social marketing. [...]we can expect a multiplicative effect of social support when used to advance societal well-being. [...]increasing physical activity may be more of a question of exploring the myriad of practices that are already occurring – an often-overlooked issue in behavior change interventions in this field. The paper has significant practical consequences, as it illuminates a possible alternative to reduce stress and produce other beneficial outcomes, something that is valuable in the present context of disruption. [...]the use of Facebook as a virtual venue to conduct experiments opens interesting avenues for future experiments using social marketing and related disciplines as theoretical guides.
{"title":"Guest editorial: Disruptive social marketing dystopia, disconnection and disruption","authors":"Carlos Oliveira Santos, H. Carvalho, J. Mazzon, O. Freire","doi":"10.1108/rausp-07-2021-253","DOIUrl":"https://doi.org/10.1108/rausp-07-2021-253","url":null,"abstract":"[...]this special issue of RAUSP Management Journal presents fresh and creative thinking that advances theory, research and practice in social marketing. [...]we can expect a multiplicative effect of social support when used to advance societal well-being. [...]increasing physical activity may be more of a question of exploring the myriad of practices that are already occurring – an often-overlooked issue in behavior change interventions in this field. The paper has significant practical consequences, as it illuminates a possible alternative to reduce stress and produce other beneficial outcomes, something that is valuable in the present context of disruption. [...]the use of Facebook as a virtual venue to conduct experiments opens interesting avenues for future experiments using social marketing and related disciplines as theoretical guides.","PeriodicalId":43400,"journal":{"name":"RAUSP Management Journal","volume":"1 1","pages":""},"PeriodicalIF":2.0,"publicationDate":"2021-07-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"41738183","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 : 2021-06-28DOI: 10.1108/RAUSP-07-2020-0145
C. Sudre, J. P. Souza, M. D. M. Bouroullec
{"title":"Property rights and reputation in the dairy agro-industrial system","authors":"C. Sudre, J. P. Souza, M. D. M. Bouroullec","doi":"10.1108/RAUSP-07-2020-0145","DOIUrl":"https://doi.org/10.1108/RAUSP-07-2020-0145","url":null,"abstract":"","PeriodicalId":43400,"journal":{"name":"RAUSP Management Journal","volume":" ","pages":""},"PeriodicalIF":2.0,"publicationDate":"2021-06-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"46956627","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 : 2021-06-07DOI: 10.1108/RAUSP-10-2020-0231
F. Spotswood, G. Wiltshire, Sara Spear, Angela Makris
This paper aims to explore four disruptions that practice theory makes to traditional social marketing approaches to school physical activity (PA) intervention.,The paper draws on existing literature from sustainable consumption, sociology of health and illness and the authors’ experiences working with primary schools in the UK to plan and execute social marketing approaches to PA, targeting interconnected social practices from which PA emerges or fails to emerge. The paper explores a practice-oriented theoretical framing, engaging with calls from interdisciplinary areas for PA interventions to shape the PA emerging from a school’s everyday routines, rather than promote PA participation at an individual level.,The paper argues first that a practice perspective would focus on situation research rather than audience research, with practices rather than people as the focus. Second, the purpose of practice-oriented social marketing would be to achieve transitions in practices rather than behaviour change. Third, the planning and management approach of practice-oriented social marketing would account for unintended consequences and complex interconnections between practices. Finally, an evolved evaluation approach to practice-oriented social marketing would take a longer term approach to understand how cultural transitions are emerging.,This paper contributes to an important stream of critical social marketing scholarship that seeks to advance social marketing away from its individualist routes. It sets an agenda for further research that considers the ontological and practical possibilities for practice informed approach to social marketing.
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