Pub Date : 2015-11-24DOI: 10.7819/RBGN.V17I56.1837
C. E. T. Torres, Jesús Carrillo Rodríguez
Objective – Institutionalism as an adaptation theory has contributed to understanding of the changing characteristics in governance structures. At the same time, community ecology has enhanced the evaluation of change within organizational communities. This study aims to analyze the relations and interactions of a business network, using institutional ecology concepts. Design/methodology/approach – We applied the methods of institutionalism, as an adaptation theory, and community ecology, as evolution theory, in a network comprised of 45 businesses. Data for the flow of resources and institutional ecology were obtained using two separate instruments (designed by the researchers). Netdraw was used to graphically represent the various layers of the network and Ucinet 6 to generate the matrices. Findings – While theory identifies information, services, decisions, solutions and money as resources, as far as the workers in the businesses researched are concerned, the first four flow naturally within the business network, but money is perceived as a resource that should always originate in the other nodes of the ecosystem. Practical implications – Network stakeholders will make decisions that both strengthen relations among the members of the institutional arrangement and support the selection of institutional contexts more favorable to performing their activities. Contributions – This is the first work that applies economicevolutionary theories in order to analyze the relations and interactions within a business network.
{"title":"Ecological Analysis of a Tourism Business Network","authors":"C. E. T. Torres, Jesús Carrillo Rodríguez","doi":"10.7819/RBGN.V17I56.1837","DOIUrl":"https://doi.org/10.7819/RBGN.V17I56.1837","url":null,"abstract":"Objective – Institutionalism as an adaptation theory has contributed to understanding of the changing characteristics in governance structures. At the same time, community ecology has enhanced the evaluation of change within organizational communities. This study aims to analyze the relations and interactions of a business network, using institutional ecology concepts. Design/methodology/approach – We applied the methods of institutionalism, as an adaptation theory, and community ecology, as evolution theory, in a network comprised of 45 businesses. Data for the flow of resources and institutional ecology were obtained using two separate instruments (designed by the researchers). Netdraw was used to graphically represent the various layers of the network and Ucinet 6 to generate the matrices. Findings – While theory identifies information, services, decisions, solutions and money as resources, as far as the workers in the businesses researched are concerned, the first four flow naturally within the business network, but money is perceived as a resource that should always originate in the other nodes of the ecosystem. Practical implications – Network stakeholders will make decisions that both strengthen relations among the members of the institutional arrangement and support the selection of institutional contexts more favorable to performing their activities. Contributions – This is the first work that applies economicevolutionary theories in order to analyze the relations and interactions within a business network.","PeriodicalId":45001,"journal":{"name":"Rbgn-Revista Brasileira De Gestao De Negocios","volume":null,"pages":null},"PeriodicalIF":1.1,"publicationDate":"2015-11-24","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"71250563","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2015-11-24DOI: 10.7819/RBGN.V17I56.2069
Aline Dresch, D. P. Lacerda, P. Miguel
Objective – This paper aims at analyzing the difference between research methods that are typical in operations management (case study and action research) with design science research. Design/methodology/approach – The paper adopts a theoreticalconceptual methodological approach, based on an extensive literature review. The literature review focused on studies that discuss the use of Case Study, Action Research and Design Science/Design Science Research.
{"title":"A Distinctive Analysis of Case Study, Action Research and Design Science Research","authors":"Aline Dresch, D. P. Lacerda, P. Miguel","doi":"10.7819/RBGN.V17I56.2069","DOIUrl":"https://doi.org/10.7819/RBGN.V17I56.2069","url":null,"abstract":"Objective – This paper aims at analyzing the difference between research methods that are typical in operations management (case study and action research) with design science research. Design/methodology/approach – The paper adopts a theoreticalconceptual methodological approach, based on an extensive literature review. The literature review focused on studies that discuss the use of Case Study, Action Research and Design Science/Design Science Research.","PeriodicalId":45001,"journal":{"name":"Rbgn-Revista Brasileira De Gestao De Negocios","volume":null,"pages":null},"PeriodicalIF":1.1,"publicationDate":"2015-11-24","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://sci-hub-pdf.com/10.7819/RBGN.V17I56.2069","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"71250353","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2015-09-25DOI: 10.7819/RBGN.V17I55.2070
Natalia G. Vidal, Shawn L. Berman, H. V. Buren
O bjective – The purpose of this study is to understand how top Brazilian firms think about and communicate value creation to their stakeholders. Design/methodology/approach – We use qualitative content analysis methodology to analyze the sustainability or annual integrated reports of the top 25 Brazilian firms by sales revenue. Findings – Based on our analysis, these firms were classified into three main types of stakeholder value creation models: narrow, broad, or transitioning from narrow to broad. We find that many of the firms in our sample are in a transition state between narrow and broad stakeholder value creation models. We also identify seven areas of concentration discussed by firms in creating value for stakeholders: better stakeholder relationships, better work environment, environmental preservation, increased customer base, local development, reputation, and stakeholder dialogue. Practical implications – This study shows a trend towards broader stakeholder value creation models in Brazilian firms. The findings of this study may inform practitioners interested in broadening their value creation models.
{"title":"Stakeholder Theory and Value Creation Models in Brazilian Firms","authors":"Natalia G. Vidal, Shawn L. Berman, H. V. Buren","doi":"10.7819/RBGN.V17I55.2070","DOIUrl":"https://doi.org/10.7819/RBGN.V17I55.2070","url":null,"abstract":"O bjective – The purpose of this study is to understand how top Brazilian firms think about and communicate value creation to their stakeholders. Design/methodology/approach – We use qualitative content analysis methodology to analyze the sustainability or annual integrated reports of the top 25 Brazilian firms by sales revenue. Findings – Based on our analysis, these firms were classified into three main types of stakeholder value creation models: narrow, broad, or transitioning from narrow to broad. We find that many of the firms in our sample are in a transition state between narrow and broad stakeholder value creation models. We also identify seven areas of concentration discussed by firms in creating value for stakeholders: better stakeholder relationships, better work environment, environmental preservation, increased customer base, local development, reputation, and stakeholder dialogue. Practical implications – This study shows a trend towards broader stakeholder value creation models in Brazilian firms. The findings of this study may inform practitioners interested in broadening their value creation models.","PeriodicalId":45001,"journal":{"name":"Rbgn-Revista Brasileira De Gestao De Negocios","volume":null,"pages":null},"PeriodicalIF":1.1,"publicationDate":"2015-09-25","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"71249943","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2015-09-25DOI: 10.7819/RBGN.V17I55.2124
Sueli dos Santos Leitão, Silvia Marcia Russi De Domenico
Objective – This paper attempts to understand how the stakeholders in an organization - which strives to achieve goals that are sometimes in conflict - construct and reconstruct (through their interactions) their beliefs (values related to organizational competition) and habits of action (practices). Design/methodology/approach – A qualitative single case study was conducted at a tax consulting firm in the service sector in Brazil, with ongoing organizational change. The firm seeks to find an even balance between fostering human and social development and financial earnings. Semi-structured and in-depth interviews were conducted with the founder, employees, customers and suppliers, in addition to nonparticipant observation, naturally occurring discussions, and documents. Findings – The analysis of the discursive materials showed that organizational practices reflect values formed over several years through the paradoxical tension between the world views of the founder on how the business world actually is and how it should be. The value of “coherence between what is said and what is done” permeated several reflexivity practices, when decisions were taken and the reasons underpinning them were discussed by management and employees, in pursuit of the goals initially proposed. Practical implications – This research contributes to wider-ranging reflections on the competitive world of organizations dealing with the challenges that face them, extending beyond social responsibility. It also illustrates that reflexivity may be particularly helpful in other forprofit organizations, particularly those focused on social innovation. Originality/value – This study promotes a discussion of change as a continuous process, grounded on a differentiated approach to organizational values, highlighting the emerging characteristics of organizational becoming.
{"title":"Looking at Organizational Change Through the Construction and Reconstruction of the Underpinning Values of the Organization Through Interactions Among Stakeholders","authors":"Sueli dos Santos Leitão, Silvia Marcia Russi De Domenico","doi":"10.7819/RBGN.V17I55.2124","DOIUrl":"https://doi.org/10.7819/RBGN.V17I55.2124","url":null,"abstract":"Objective – This paper attempts to understand how the stakeholders in an organization - which strives to achieve goals that are sometimes in conflict - construct and reconstruct (through their interactions) their beliefs (values related to organizational competition) and habits of action (practices). Design/methodology/approach – A qualitative single case study was conducted at a tax consulting firm in the service sector in Brazil, with ongoing organizational change. The firm seeks to find an even balance between fostering human and social development and financial earnings. Semi-structured and in-depth interviews were conducted with the founder, employees, customers and suppliers, in addition to nonparticipant observation, naturally occurring discussions, and documents. Findings – The analysis of the discursive materials showed that organizational practices reflect values formed over several years through the paradoxical tension between the world views of the founder on how the business world actually is and how it should be. The value of “coherence between what is said and what is done” permeated several reflexivity practices, when decisions were taken and the reasons underpinning them were discussed by management and employees, in pursuit of the goals initially proposed. Practical implications – This research contributes to wider-ranging reflections on the competitive world of organizations dealing with the challenges that face them, extending beyond social responsibility. It also illustrates that reflexivity may be particularly helpful in other forprofit organizations, particularly those focused on social innovation. Originality/value – This study promotes a discussion of change as a continuous process, grounded on a differentiated approach to organizational values, highlighting the emerging characteristics of organizational becoming.","PeriodicalId":45001,"journal":{"name":"Rbgn-Revista Brasileira De Gestao De Negocios","volume":null,"pages":null},"PeriodicalIF":1.1,"publicationDate":"2015-09-25","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"71250003","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2015-09-25DOI: 10.7819/RBGN.V17I55.2048
G. Neto, Moacir Godinho Filho, G. Ganga, Benny Kramer Costa
Objective – The key objective of this paper is to show the primary environmental influences exerted by the government, economic agents and society on companies for the implementation of the principles and tools of cleaner production (CP), and the attributes (power, legitimacy and urgency) used by stakeholders to coerce companies into adopting these principles. Design/methodology/approach –
{"title":"Exploring Stakeholder Salience for the Adoption of Principles and Tools of Cleaner Production in Brazilian Companies","authors":"G. Neto, Moacir Godinho Filho, G. Ganga, Benny Kramer Costa","doi":"10.7819/RBGN.V17I55.2048","DOIUrl":"https://doi.org/10.7819/RBGN.V17I55.2048","url":null,"abstract":"Objective – The key objective of this paper is to show the primary environmental influences exerted by the government, economic agents and society on companies for the implementation of the principles and tools of cleaner production (CP), and the attributes (power, legitimacy and urgency) used by stakeholders to coerce companies into adopting these principles. Design/methodology/approach –","PeriodicalId":45001,"journal":{"name":"Rbgn-Revista Brasileira De Gestao De Negocios","volume":null,"pages":null},"PeriodicalIF":1.1,"publicationDate":"2015-09-25","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"71249841","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2015-09-25DOI: 10.7819/RBGN.V17I55.2125
Yeda Maria Pereira Pavão, C. Rossetto
Objective – The aim of this paper is to relate Stakeholder Management Capability (SMC) to economic-financial and social-environmental performance. Design/methodology/approach – Data collection occurred in 26 states and the Federal District of Brazil. There was validation of 171 questionnaires answered at the strategic and tactical levels in the context of cooperatives in 13 sectors of Brazil’s economy. Structural equation modeling was used as an application to verify the data with the use of exploratory and confirmatory factor analysis. Findings – The results made it possible to verify the relationship between SMC and the social and environmental performance. The coefficient found for the relationship between SMC and economicfinancial performance also had a positive effect. Practical implications – The research results provide evidence that SMC is directly related to the economic-financial and socialenvironmental performance of cooperative organizations. SMC may also contribute to the analytical process of organizations from the statistical dimension and an applied empirical structure. Originality/value – The model reached support in both relationships with significant values, demonstrating that the dimensions and scales used to measure it were satisfactory, validating the proposed model. This finding demonstrates that these organizations have the skills to meet the requirements of and manage stakeholders, even if one person plays different roles, i.e. the cooperative member, which is basically the owner, supplier, consumer and customer.
{"title":"Stakeholder Management Capability and Performance in Brazilian Cooperatives","authors":"Yeda Maria Pereira Pavão, C. Rossetto","doi":"10.7819/RBGN.V17I55.2125","DOIUrl":"https://doi.org/10.7819/RBGN.V17I55.2125","url":null,"abstract":"Objective – The aim of this paper is to relate Stakeholder Management Capability (SMC) to economic-financial and social-environmental performance. Design/methodology/approach – Data collection occurred in 26 states and the Federal District of Brazil. There was validation of 171 questionnaires answered at the strategic and tactical levels in the context of cooperatives in 13 sectors of Brazil’s economy. Structural equation modeling was used as an application to verify the data with the use of exploratory and confirmatory factor analysis. Findings – The results made it possible to verify the relationship between SMC and the social and environmental performance. The coefficient found for the relationship between SMC and economicfinancial performance also had a positive effect. Practical implications – The research results provide evidence that SMC is directly related to the economic-financial and socialenvironmental performance of cooperative organizations. SMC may also contribute to the analytical process of organizations from the statistical dimension and an applied empirical structure. Originality/value – The model reached support in both relationships with significant values, demonstrating that the dimensions and scales used to measure it were satisfactory, validating the proposed model. This finding demonstrates that these organizations have the skills to meet the requirements of and manage stakeholders, even if one person plays different roles, i.e. the cooperative member, which is basically the owner, supplier, consumer and customer.","PeriodicalId":45001,"journal":{"name":"Rbgn-Revista Brasileira De Gestao De Negocios","volume":null,"pages":null},"PeriodicalIF":1.1,"publicationDate":"2015-09-25","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"71250427","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2015-09-25DOI: 10.7819/RBGN.V17I55.2134
Daiane Mülling Neutzling, Manoela Silveira dos Santos, M. D. Barcellos, Anna Land
Objective – The aim of this paper was to identify the strategies developed for internationalization in order to create value in the artisanal cachaca sector of Brazil. Design/methodology/approach – A multiple-case study was applied in two artisanal cachacarias. we carried out in-depth, semi-structured interviews with different stakeholders involved in supporting internationalization of these companies. To select the stakeholders we used snowball sampling. The content of the interviews was categorized and analysed according to accepted theory. Findings – Our study provides an overview of the organization and structure of the cachacarias and reveals how internationalization is adding value to this network from a multi-stakeholder view. The support of the multi-stakeholder network is in an early stage, but it offers a promising future, since there is a consumer market being developed. Political power is needed to regulate the industry. Practical implications – Business internationalization of the handmade cachaca sector is a challenge, as most companies are small and do not have adequate financial resources or proper knowledge regarding international markets. Regulatory stakeholders support the cachacarias in standardizing production and developing international strategies. The results can help to better understand the importance of collaboration embedded in stakeholder network relationships.
{"title":"Value Creation from Internationalization of Sugar Cane by-products: a multi-stakeholder view of artisanal cachaça production","authors":"Daiane Mülling Neutzling, Manoela Silveira dos Santos, M. D. Barcellos, Anna Land","doi":"10.7819/RBGN.V17I55.2134","DOIUrl":"https://doi.org/10.7819/RBGN.V17I55.2134","url":null,"abstract":"Objective – The aim of this paper was to identify the strategies developed for internationalization in order to create value in the artisanal cachaca sector of Brazil. Design/methodology/approach – A multiple-case study was applied in two artisanal cachacarias. we carried out in-depth, semi-structured interviews with different stakeholders involved in supporting internationalization of these companies. To select the stakeholders we used snowball sampling. The content of the interviews was categorized and analysed according to accepted theory. Findings – Our study provides an overview of the organization and structure of the cachacarias and reveals how internationalization is adding value to this network from a multi-stakeholder view. The support of the multi-stakeholder network is in an early stage, but it offers a promising future, since there is a consumer market being developed. Political power is needed to regulate the industry. Practical implications – Business internationalization of the handmade cachaca sector is a challenge, as most companies are small and do not have adequate financial resources or proper knowledge regarding international markets. Regulatory stakeholders support the cachacarias in standardizing production and developing international strategies. The results can help to better understand the importance of collaboration embedded in stakeholder network relationships.","PeriodicalId":45001,"journal":{"name":"Rbgn-Revista Brasileira De Gestao De Negocios","volume":null,"pages":null},"PeriodicalIF":1.1,"publicationDate":"2015-09-25","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"71250444","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2015-09-25DOI: 10.7819/RBGN.V17I55.2056
J. Retolaza, Maite Ruiz-Roqueñi, Leire San-Jose
Objective – This paper describes a different perspective on the application of stakeholder theory, concentrating only on the interests of stakeholders rather than on their roles. The purpose of this article is to provide an option for solving Jensen’s “problem of governance”; this approach will allow the agent to manage the stakeholders having ascertained that the needs of stakeholders overlap and, accordingly, the agent should be able to monitor multiple stakes as they are aligned. Design/methodology/approach – A Delphi method was used with the aim to achieve consensus about the interests of stakeholders for companies in Spain. The confirmatory phase was based on interviews to test whether the interests identified in the preliminary study match the interests that the IBEX-35 firms recognized in relation with their stakeholders. Findings – The main contributions are: the addition of a new interestbased perspective to the different classifications made by stakeholder theory; a solution to the diversity of indicators between stakeholders and shareholders; and, finally, a proposal for an integrated accounting system, incorporating economic as well as social issues employing a common metric (monetary). Practical implications – A new perspective focusing on stakeholder interests and the confirmation that interests may converge permits the control and management of multiple principals in transnational corporations operating in different countries. Originality/value – There is a gap in the applicability of stakeholder management that the interest-based perspective can help resolve; moreover the monetization of social value is an option to efficiently manage transnational corporations.
{"title":"An Innovative Approach to Stakeholder Theory: application in spanish transnational corporations","authors":"J. Retolaza, Maite Ruiz-Roqueñi, Leire San-Jose","doi":"10.7819/RBGN.V17I55.2056","DOIUrl":"https://doi.org/10.7819/RBGN.V17I55.2056","url":null,"abstract":"Objective – This paper describes a different perspective on the application of stakeholder theory, concentrating only on the interests of stakeholders rather than on their roles. The purpose of this article is to provide an option for solving Jensen’s “problem of governance”; this approach will allow the agent to manage the stakeholders having ascertained that the needs of stakeholders overlap and, accordingly, the agent should be able to monitor multiple stakes as they are aligned. Design/methodology/approach – A Delphi method was used with the aim to achieve consensus about the interests of stakeholders for companies in Spain. The confirmatory phase was based on interviews to test whether the interests identified in the preliminary study match the interests that the IBEX-35 firms recognized in relation with their stakeholders. Findings – The main contributions are: the addition of a new interestbased perspective to the different classifications made by stakeholder theory; a solution to the diversity of indicators between stakeholders and shareholders; and, finally, a proposal for an integrated accounting system, incorporating economic as well as social issues employing a common metric (monetary). Practical implications – A new perspective focusing on stakeholder interests and the confirmation that interests may converge permits the control and management of multiple principals in transnational corporations operating in different countries. Originality/value – There is a gap in the applicability of stakeholder management that the interest-based perspective can help resolve; moreover the monetization of social value is an option to efficiently manage transnational corporations.","PeriodicalId":45001,"journal":{"name":"Rbgn-Revista Brasileira De Gestao De Negocios","volume":null,"pages":null},"PeriodicalIF":1.1,"publicationDate":"2015-09-25","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"71249891","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2015-09-25DOI: 10.7819/RBGN.V17I55.2647
J. Harrison, M. Sá, D. Abreu
Objective – This article provides a brief overview of stakeholder theory, clears up some widely held misconceptions, explains the importance of examining stakeholder theory from a variety of international perspectives and how this type of research will advance management theory, and introduces the other articles in the special issue. Design/methodology/approach – Some of the foundational ideas of stakeholder theory are discussed, leading to arguments about the importance of the theory to management research, especially in an international context. Findings – Stakeholder theory is found to be a particularly useful perspective for addressing some of the important issues in business from an international perspective. It offers an opportunity to reinterpret a variety of concepts, models and phenomena across may different disciplines. Practical implications – The concepts explored in this article may be applied in many contexts, domestically and internationally, and across business disciplines as diverse as economics, public administration, finance, philosophy, marketing, law, and management. Originality/value – Research on stakeholder theory in an international context is both lacking and sorely needed. This article and the others in this special issue aim to help fill that void.
{"title":"Stakeholder Theory As an Ethical Approach to Effective Management: applying the theory to multiple contexts","authors":"J. Harrison, M. Sá, D. Abreu","doi":"10.7819/RBGN.V17I55.2647","DOIUrl":"https://doi.org/10.7819/RBGN.V17I55.2647","url":null,"abstract":"Objective – This article provides a brief overview of stakeholder theory, clears up some widely held misconceptions, explains the importance of examining stakeholder theory from a variety of international perspectives and how this type of research will advance management theory, and introduces the other articles in the special issue. Design/methodology/approach – Some of the foundational ideas of stakeholder theory are discussed, leading to arguments about the importance of the theory to management research, especially in an international context. Findings – Stakeholder theory is found to be a particularly useful perspective for addressing some of the important issues in business from an international perspective. It offers an opportunity to reinterpret a variety of concepts, models and phenomena across may different disciplines. Practical implications – The concepts explored in this article may be applied in many contexts, domestically and internationally, and across business disciplines as diverse as economics, public administration, finance, philosophy, marketing, law, and management. Originality/value – Research on stakeholder theory in an international context is both lacking and sorely needed. This article and the others in this special issue aim to help fill that void.","PeriodicalId":45001,"journal":{"name":"Rbgn-Revista Brasileira De Gestao De Negocios","volume":null,"pages":null},"PeriodicalIF":1.1,"publicationDate":"2015-09-25","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://sci-hub-pdf.com/10.7819/RBGN.V17I55.2647","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"71250493","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2015-09-21DOI: 10.7819/RBGN.V17I55.2026
V. Crisóstomo, Fátima de Souza Freire
Objective – The purpose of this work is to examine the influence of ownership concentration on the funds allocated to CSR in Brazilian firm. Design/methodology/approach – Econometric models have been estimated, with an index of CSR as the dependent variable, and ownership concentration as the explanatory variable, together with relevant control variables suggested in the literature (profitability, leverage, growth opportunities, and firm size). A Brazilian CSR database has been built using data extracted from two different sources, one relative to CSR data and another that provides ownership structure and financial data. CSR policy is proxied by an index obtained as the ratio between funds directed to social action (employee relations, external social actions, and environmental action) and net sales. Findings – The findings indicate that CSR is positively influenced by firm ownership concentration in Brazil. Practical implications – The positive influence of ownership concentration on CSR may be an indication that large controlling shareholders of Brazilian firm may be considering CSR as an effective way to improve the image and reputation of the firm and its owners. This belief may be stimulating CSR projects and their disclosure in Brazil. Originality/value – This work is an additional contribution to the debate about the role played by ownership structure on CSR. Taking into account that the central point of Stakeholder Theory is a firm’s concern with all its stakeholders, the research builds on Stakeholder and Agency Theories by assessing the influence of large controlling shareholders on a firm’s social concerns.
{"title":"The Influence of Ownership Concentration on Firm Resource Allocations to Employee Relations, External Social Actions, and Environmental Action","authors":"V. Crisóstomo, Fátima de Souza Freire","doi":"10.7819/RBGN.V17I55.2026","DOIUrl":"https://doi.org/10.7819/RBGN.V17I55.2026","url":null,"abstract":"Objective – The purpose of this work is to examine the influence of ownership concentration on the funds allocated to CSR in Brazilian firm. Design/methodology/approach – Econometric models have been estimated, with an index of CSR as the dependent variable, and ownership concentration as the explanatory variable, together with relevant control variables suggested in the literature (profitability, leverage, growth opportunities, and firm size). A Brazilian CSR database has been built using data extracted from two different sources, one relative to CSR data and another that provides ownership structure and financial data. CSR policy is proxied by an index obtained as the ratio between funds directed to social action (employee relations, external social actions, and environmental action) and net sales. Findings – The findings indicate that CSR is positively influenced by firm ownership concentration in Brazil. Practical implications – The positive influence of ownership concentration on CSR may be an indication that large controlling shareholders of Brazilian firm may be considering CSR as an effective way to improve the image and reputation of the firm and its owners. This belief may be stimulating CSR projects and their disclosure in Brazil. Originality/value – This work is an additional contribution to the debate about the role played by ownership structure on CSR. Taking into account that the central point of Stakeholder Theory is a firm’s concern with all its stakeholders, the research builds on Stakeholder and Agency Theories by assessing the influence of large controlling shareholders on a firm’s social concerns.","PeriodicalId":45001,"journal":{"name":"Rbgn-Revista Brasileira De Gestao De Negocios","volume":null,"pages":null},"PeriodicalIF":1.1,"publicationDate":"2015-09-21","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://sci-hub-pdf.com/10.7819/RBGN.V17I55.2026","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"71249815","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
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