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Individual Intrapreneurial Behavior Effect on Project Success: Profiles and Distinct Outcomes 个人内部创业行为对项目成功的影响:概况和不同的结果
Q3 Business, Management and Accounting Pub Date : 2023-04-14 DOI: 10.1590/1807-7692bar2023220090
Eduardo Carvalho Sakalauskas, C. D. P. Martens, F. Bizarrias, M. Martens
This study sought to investigate the effect of intrapreneurial behavior on project success dimensions. Although extant literature examines diverse aspects of influence on project success, it is silent on assessing intrapreneurial effects, even though companies target and foster such behavior. We found that the more the intrapreneurial behavior and profile increase, the greater the possibility of project success in a broad sense, regarding clients, project teams, strategies for the company’s future, commercial success, and efficiency. Latent class analysis reached three heterogeneous profiles in terms of intrapreneurship. These findings bring evidence of the importance of fostering intrapreneurial behavior on project teams, considering that members will develop it differently, leading to distinct project success outcomes in the middle and long term. Data from 411 project management participants were analyzed through exploratory factorial analysis, PLS-SEM, and latent class analysis. Finally, theoretical and managerial implications are discussed, along with the study’s limitations, and further proposed studies.
本研究旨在探讨创业内部行为对项目成功维度的影响。尽管现有的文献研究了影响项目成功的各个方面,但它对评估内部创业效应保持沉默,尽管公司瞄准并促进了这种行为。我们发现,内部创业行为和形象增加越多,从广义上讲,项目成功的可能性就越大,涉及客户、项目团队、公司未来战略、商业成功和效率。潜在类分析在内部创业方面达到了三个异质剖面。这些发现为培养项目团队内部创业行为的重要性提供了证据,考虑到成员将以不同的方式发展它,从而在中期和长期内导致不同的项目成功结果。通过探索性因子分析、PLS-SEM和潜在类分析对411名项目管理参与者的数据进行了分析。最后,讨论了理论和管理意义,以及研究的局限性,并提出了进一步的研究建议。
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引用次数: 0
The Effects of Sovereign Rating and Corporate Governance on The Capital Structure of Latin American Companies 主权评级和公司治理对拉美公司资本结构的影响
Q3 Business, Management and Accounting Pub Date : 2023-03-20 DOI: 10.1590/1807-7692bar2023220027
Duterval Jesuka, F. M. Peixoto
This study analyzed the effects of sovereign rating and corporate governance (CG) on the capital structure of Latin American companies. A multilevel regression model was used for 823 companies listed on major Latin American stock exchanges over the period 2004-2018. The results showed that firm level is the most responsible factor for the variation in companies’ capital structure, while country level had the greatest influence on the variation in long-term debt. In the absence of CG mechanisms, sover-eign rating is one of the factors not controlled by managers that can explain the capital structure of Latin American companies, which reduce their debt levels to protect themselves in the face of their countries’ sovereign rating variations. The results indicated that, despite having an audit committee and keeping independent members on the committee, firms choose to reduce their debt levels to protect themselves against the constant variations of their countries’ sovereign rating. The results also showed that CG mechanisms do not act in isolation when it comes to reducing agency problems. This research is one of the first studies to provide evidence on the implications of sovereign ratings and CG on the capital structure of firms in Latin America.
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引用次数: 0
The (In)Efficiency of Emerging and Developed Markets: An Analysis from Fractal Theory 新兴市场和发达市场的效率:基于分形理论的分析
Q3 Business, Management and Accounting Pub Date : 2023-03-20 DOI: 10.1590/1807-7692bar2023220051
Daniel Pereira Alves de Abreu, Marcos Antônio de Camargos, Aureliano A. Bressan
and developed markets
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引用次数: 0
Tax Compliance in the Wild: Critical Review of Nudging and Proposition of an Integrative Framework 野外税收合规:对推动和综合框架命题的批判性回顾
Q3 Business, Management and Accounting Pub Date : 2023-03-20 DOI: 10.1590/1807-7692bar2023220040
H. Carvalho, Alexandro Afonso, J. Mazzon
ABSTRACT Context: There is an inflation of behavioral frameworks applied to social problems, such as tax dodging. There has been also a surge in the creation of the so-called nudge units throughout the world, following the success of the pioneer units in USA and UK. Meanwhile, there has been criticism directed at aspects such as ‘psychologism,’ paternalism, and short-termism associated with nudge approaches. Moreover, by ignoring systems thinking, complexity science and other broader approaches, nudging may lead to interventions that can be ineffective or counterproductive in the long term. Goal: To overcome such limitations, the paper proposes an integrative framework, the Nested Circles Model, which put the intended behaviors in a perspective ranging from microworlds to broader upstream influences. Method: The paper employs a qualitative approach to critically review the literature on nudging and map its shortcomings. Results and contributions: The proposed model integrates major concepts from popular behavioral frameworks and incorporates elements that influence the repertoire of behaviors adopted by individuals, including intangible stocks (trust and fairness) and complexity markers. The paper concludes by exemplifying the application of the Nested Circles Model to three problems in the context of taxation in Brazil.
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引用次数: 0
Oil and Gas Companies - Are They Shifting to Renewables? A Study of Policy Mixes for Energy Transition in Brazil 油气公司是否正在转向可再生能源?巴西能源转型政策组合研究
Q3 Business, Management and Accounting Pub Date : 2023-02-17 DOI: 10.1590/1807-7692bar2023220087
Alexandre Noguchi, F. Nobre
ABSTRACT We argue that there is a need to advance further research that strengthens the analysis of policy mixes for the energy transition in major emerging economies. In this context, this article aims to answer the following question: How do Brazil’s policies favor or hinder an energy transition of oil and gas companies (O&G) to renewables? To achieve this purpose, we conducted literature and archival research and interviews with experts to analyze (a) Brazil’s energy policy mixes that address O&G and renewables issues; and (b) major O&G companies’ activities and perspectives that influence the energy transition. Results demonstrated that though some of the O&G companies have made significant renewables investments in the last years, they continue focusing on O&G activities. We discuss the main policy mix features that hinder the prioritization of renewables by these O&G companies and that can undermine a sustainable energy transition in Brazil.
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引用次数: 1
The Effect of the Positioning Strategy on the Firms' Performance Moderated by the Product Market Competition 产品市场竞争对定位策略对企业绩效的影响
Q3 Business, Management and Accounting Pub Date : 2023-01-01 DOI: 10.1590/1807-7692bar2023210124
Guilherme Lecco Tessarolo, Luiza Gagno Azolin, Luiz Cláudio Louzada
This research aims to investigate the effect of generic positioning strategies (cost leadership and product differentiation), adopted in pure or hybrid form, on firms’ performance and to verify the moderating effect of product market competition in this relationship. A sample with 11,322 firm-year (2008-2019) observations, including data from firms in the G20 countries, was analyzed through logistic regression models. The competition level in the product market is measured using the Herfindahl-Hirshman index. The results indicate that firms adopting a hybrid strategy are more likely to achieve good performances than the others. The relationship between strategic positioning and operational performance is moderated by product market competitiveness level. In a low competition market, the adoption of a strategy is unnecessary. For low to medium levels of competition, pure strategy appears superior. In highly competitive environments, the hybrid strategy is more advantageous. This study brings a new discussion about choosing a more advantageous positioning strategy, in which the main issue is not which positioning strategy is superior, but under what conditions of the market environment the adoption of the hybrid strategy is related to superior performance. Contributing to advance in this research field, our outputs suggest that the effect of the positioning strategy on performance is moderated by the product market competition. The effort to establish a hybrid strategy is advantageous in highly competitive environments.
本研究旨在探讨单纯或混合的通用定位策略(成本领先和产品差异化)对企业绩效的影响,并验证产品市场竞争在这一关系中的调节作用。通过逻辑回归模型分析了11322个企业年(2008-2019年)的观察样本,其中包括来自G20国家企业的数据。产品市场的竞争水平是用赫芬达尔-赫什曼指数来衡量的。结果表明,采用混合战略的企业比其他企业更有可能获得良好的绩效。战略定位与经营绩效之间的关系受产品市场竞争力水平的调节。在低竞争的市场中,采用策略是不必要的。对于中低水平的竞争,纯策略似乎更优越。在竞争激烈的环境中,混合策略更为有利。本研究提出了一个关于选择更有利的定位策略的新讨论,其主要问题不是哪种定位策略更优,而是在什么样的市场环境下采用混合策略与更优的绩效相关。我们的研究结果表明,定位策略对绩效的影响受到产品市场竞争的调节,这有助于在这一研究领域取得进展。建立混合战略的努力在高度竞争的环境中是有利的。
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引用次数: 0
Determining Priority and Sustainable Strategies in Agribusiness Management using an Analytic Hierarchy Process model 利用层次分析法模型确定农业综合企业管理中的优先级和可持续战略
Q3 Business, Management and Accounting Pub Date : 2023-01-01 DOI: 10.1590/1807-7692bar2023230029
Najara Escarião Agripino, Kettrin Farias Bem Maracajá, André C. S. Batalhão
The aim of this study was to analyze which business sustainability factors are adopted in the strategic process of the agricultural sector using the model named Strategic Planning for Business Sustainability (PEPSE). To achieve the proposed aim, the PEPSE model was applied to the Analytic Hierarchy Process multicriteria decision tool. During the research, the farm adopted sanitary measures due to the COVID-19 pandemic, which compromised access to managers and, consequently, data collection. Based on the application of a model developed especially for the identification and formulation of sustainable strategies, the study identified how sustainability is considered in the strategic planning of an agricultural unit in Brazil and the strategies adopted to deal with environmental variables. It was possible to understand how the stakeholders influence the planning of the farm and the variables and priority strategies for the environmental positioning of the farm. Thus, the main limitation of the research was the time and the collection of information, therefore, only an analysis of the external scenario of the farm was carried out.
本研究的目的是利用商业可持续性战略规划(PEPSE)模型分析农业部门战略过程中采用了哪些商业可持续性因素。为实现上述目标,将PEPSE模型应用于层次分析法多准则决策工具中。在研究期间,由于COVID-19大流行,该农场采取了卫生措施,这影响了管理人员的接触,从而影响了数据收集。本研究应用了一个专门为确定和制订可持续战略而开发的模型,确定了在巴西一个农业单位的战略规划中如何考虑可持续性,以及为处理环境变量所采取的战略。可以了解利益相关者如何影响农场的规划,以及农场环境定位的变量和优先战略。因此,研究的主要限制是时间和信息的收集,因此,只对农场的外部情景进行了分析。
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引用次数: 0
Exploring the Influences of Cybernetic and Dynamic Controls on Flexibility and Performance 探索控制论和动态控制对柔性和性能的影响
Q3 Business, Management and Accounting Pub Date : 2023-01-01 DOI: 10.1590/1807-7692bar2023220170
José Carlos Oyadomari, Yen-Tsang Chen, Ronaldo Gomes Dultra-de-Lima, Octávio Ribeiro de Mendonça Neto
This paper investigates the influence of cybernetic and dynamic controls on strategic and operational flexibility and, consequently, on monetary and non-monetary performance indicators. Even though business and operation strategies have been the object of many studies, management accounting studies on how management control systems could contribute to flexibility are scarce. We conducted a survey with 89 professionals who work in Brazilian companies and employed structural equation modeling (SEM) to test the relationships included in the theoretical model. Our findings indicate that the relationship between monetary cybernetic control and strategic flexibility is not statistically significant. The results support the positive association between non-monetary and dynamic controls on strategic flexibility. Finally, the findings also support the mediating role of operational flexibility in the relationship between strategic flexibility and performance. This paper’s main contribution to the management control literature is its explanation of the impact of management control systems on strategic flexibility, operational flexibility, and organizational performance. For practitioners, the results highlight the importance of role management control and business strategy to leverage performance.
本文研究了控制论和动态控制对战略和操作灵活性的影响,从而对货币和非货币绩效指标的影响。尽管企业和经营战略一直是许多研究的对象,但管理会计关于管理控制系统如何有助于灵活性的研究却很少。我们对89名在巴西公司工作的专业人士进行了调查,并采用结构方程模型(SEM)来检验理论模型中包含的关系。研究结果表明,货币控制论控制与战略灵活性之间的关系不具有统计学意义。研究结果支持非货币性控制与动态控制对战略灵活性的正相关关系。最后,研究结果也支持了业务灵活性在战略灵活性与绩效关系中的中介作用。本文对管理控制文献的主要贡献是它解释了管理控制系统对战略灵活性、操作灵活性和组织绩效的影响。对于从业者来说,结果突出了角色管理控制和业务策略对利用性能的重要性。
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引用次数: 0
Understanding the Motivations Throughout the Stages of a Social Enterprise’s Life Cycle 了解社会企业生命周期各个阶段的动机
Q3 Business, Management and Accounting Pub Date : 2023-01-01 DOI: 10.1590/1807-7692bar2023220187
Larissa Martins Lehmen, Maira Petrini, João Vitor Severo da Silva
Social entrepreneurs have several motivations that lead them to open and continue their companies, which vary according to the stage of the social enterprise’s life cycle. This study seeks to analyze the motivations throughout the stages of a social enterprise’s life cycle. To do this, we carried out a qualitative research with primary data collected through interviews with experts and social entrepreneurs and secondary data collected through documents and websites. The results indicate three types of motivational factors: essential factors, building factors, and solidifying factors. Each type plays different roles during life cycle. All essential factors are present across all stages of the life cycle. The building factors are found mainly in the early stages, while different solidifying factors are distributed throughout the stages of the life cycle. The essential factors are the main difference between social and traditional entrepreneurs. This research brings new insights by linking motivational factors to the life cycle stages of social enterprises. Entrepreneurs can use this information to identify their stage and leverage their motivators for development, while training programs can be tailored to better align with the life cycle stage of social enterprises.
社会企业家有几个动机促使他们开办和继续经营他们的公司,这些动机根据社会企业生命周期的阶段而有所不同。本研究旨在分析社会企业生命周期各个阶段的动机。为此,我们进行了一项定性研究,通过对专家和社会企业家的访谈收集了主要数据,通过文件和网站收集了次要数据。结果表明,激励因素有三种类型:本质因素、构建因素和固化因素。每种类型在生命周期中扮演不同的角色。所有的基本因素都存在于生命周期的各个阶段。形成因素主要出现在早期阶段,而不同的固化因素分布在整个生命周期的各个阶段。这些基本因素是社会企业家和传统企业家的主要区别。本研究将激励因素与社会企业生命周期阶段联系起来,带来新的见解。企业家可以利用这些信息来确定他们所处的阶段,并利用他们的发展动力,而培训计划可以根据社会企业的生命周期阶段进行调整。
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引用次数: 0
Multi-Unit Franchising and Relational Governance: A Study of Operating Networks in Brazil 多单位特许经营与关系治理:巴西经营网络研究
Q3 Business, Management and Accounting Pub Date : 2023-01-01 DOI: 10.1590/1807-7692bar2023220068
Eugenio José Silva Bitti, Cintya Lanchimba, Diego Vilcacundo, Shirley Jamileth Narváez
The relationship between relational governance mechanisms and multi-unit franchising, where a single franchisee owns and operates multiple units, has received limited attention in the existing literature. Previous studies primarily focus on the role of trust in such arrangements. Consequently, this study aims to develop and test a theoretical model that explores the association between a higher allocation of units to this type of franchisee and key attributes of relational governance, such as participation and communication. Adopting the franchisors’ perspective, our sample consists of 170 networks affiliated with the Brazilian Franchising Association (Associação Brasileira de Franchising [ABF]), and data were collected from various sources, including a self-administered questionnaire (based on data from 2018). The results provide support for our general hypothesis, indicating a positive association between relational aspects of the franchisor-franchisee partnership and a higher proportion of units owned by multi-unit franchisees. Additionally, we find that the operational sector (retail/service) and specific local investments diminish the explanatory power of the model’s variables related to relational governance, suggesting a secondary influence on the decision-making process concerning the contractual mix.
关系治理机制与多单位特许经营之间的关系,即单个特许经营者拥有并经营多个单位,在现有文献中受到的关注有限。以往的研究主要关注信任在这种安排中的作用。因此,本研究旨在开发和测试一个理论模型,以探讨向这类特许经营商分配更高的单位与关系治理的关键属性(如参与和沟通)之间的关系。从特许人的角度来看,我们的样本由隶属于巴西特许经营协会(associa o Brasileira de Franchising [ABF])的170个网络组成,数据来自各种来源,包括一份自我管理的问卷(基于2018年的数据)。研究结果为我们的一般假设提供了支持,表明特许经营-加盟商伙伴关系的关系方面与多单位加盟商拥有的单位比例较高之间存在正相关关系。此外,我们发现运营部门(零售/服务)和特定的地方投资削弱了模型中与关系治理相关的变量的解释力,这表明对契约组合的决策过程有次要影响。
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引用次数: 1
期刊
BAR - Brazilian Administration Review
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