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Structure of Planning and Control Artifacts and their Accuracy in Brazilian Family Businesses 巴西家族企业中计划与控制工件的结构及其准确性
Q3 Business, Management and Accounting Pub Date : 2022-01-01 DOI: 10.1590/1807-7692bar2022210080
Fábio Frezatti, D. Mucci, Diogenes de Souza Bido
Objective: the accuracy of planning and control artifacts is fundamental for bringing assertiveness to the organizational management process. The utility of the artifacts is questioned when the desired accuracy is missing. This research aims to identify the relationship between the artifact structure, the market assumptions, and the accuracy of the performance variables with a view to adapting the artifact profile to the desired impact over performance accuracy. Methods: this is a quantitative study based on convenience sampling and the data analysis methods used were structural equation modeling and necessary condition analysis. Results: within a sufficiency logic, the results support adherence between the planning and control artifacts, but not their relationship with performance accuracy. However, when analyzing the necessity logic, the artifacts become a necessary condition for a high level of performance accuracy. Conclusions: we show that the planning and control structure is consistent for achieving accuracy, but defining the desired level of deviation tolerance is a fundamental condition for the efficiency level of the management process. The more demanding the organization is in terms of deviation tolerance, the greater the need for artifacts.
目标:计划和控制工件的准确性是给组织管理过程带来自信的基础。当期望的准确性缺失时,工件的效用就会受到质疑。本研究旨在确定工件结构、市场假设和性能变量的准确性之间的关系,以使工件轮廓适应对性能准确性的期望影响。方法:采用方便抽样法进行定量研究,数据分析方法为结构方程建模和必要条件分析。结果:在充分的逻辑中,结果支持计划和控制工件之间的一致性,但是不支持它们与性能准确性的关系。然而,在分析必要性逻辑时,工件成为高水平性能准确性的必要条件。结论:我们发现计划和控制结构是一致的,以实现精度,但定义期望的偏差容忍水平是管理过程效率水平的基本条件。组织对偏差容忍度的要求越高,对工件的需求就越大。
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引用次数: 1
The Social Representation of IT Governance: The Standpoint of IT Professionals IT治理的社会表征:IT专业人员的观点
Q3 Business, Management and Accounting Pub Date : 2022-01-01 DOI: 10.1590/1807-7692bar2022210044
L. Joia, Valéria Cristina Salvador Torres
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引用次数: 0
On the Dynamics of Entrepreneurial Ecosystems: A Comparative Assessment of Green and ‘Traditional’ Knowledge-Intensive Entrepreneurship 论创业生态系统的动态:绿色与“传统”知识密集型创业的比较评估
Q3 Business, Management and Accounting Pub Date : 2022-01-01 DOI: 10.1590/1807-7692bar2022220023
A. Rocha, B. Fischer, G. Moraes, Adriana Marcela Bayona Alsina
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引用次数: 0
Nonmarket Strategy: Paths and Prisms 非市场战略:路径与棱镜
Q3 Business, Management and Accounting Pub Date : 2022-01-01 DOI: 10.1590/1807-7692bar2022220021
Ana Paula Pereira dos Passos, Eleandra Maria Prigol Meneghini, Jeferson Lana, M. Gama
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引用次数: 2
The Moderating Role of Firm’s Level of Participation in a Cluster in the Relation between Absorptive Capacity and Sustainability Practices 企业集群参与水平在吸收能力与可持续性实践关系中的调节作用
Q3 Business, Management and Accounting Pub Date : 2022-01-01 DOI: 10.1590/1807-7692bar2022210034
Sérgio Begnini, C. E. Carvalho, C. Rossetto
Objective: this study aimed to analyze the moderating role of the firm’s participation level in a cluster in the relation between absorptive capacity and economic, social, and environmental sustainability practices. Methods: data were collected through a survey applied to 417 small and medium-sized firms participating in clusters. Results: results indicate that the absorptive capacity influences positively and directly the adoption of economic, social, and environmental sustainability practices. Such relations are moderated by the firm’s level of participation in a cluster. Conclusions: we conclude that it is vital for the firm to seek external information and use it in line with the information and resources it already has to generate economic, social, and environmental sustainability practices. In addition, firms with a higher level of participation in a cluster are more likely to grow, establish partnerships, carry out innovation, and increase productivity.
目的:本研究旨在分析企业在集群中的参与水平在吸收能力与经济、社会和环境可持续性实践之间的关系中的调节作用。方法:对417家参与集群的中小企业进行问卷调查。结果:研究结果表明,吸收能力对经济、社会和环境可持续发展实践的采用具有积极和直接的影响。这种关系被企业在集群中的参与程度所调节。结论:我们得出的结论是,企业寻求外部信息并将其与已经拥有的信息和资源相一致,以产生经济、社会和环境可持续性实践,这是至关重要的。此外,企业在集群中的参与度越高,就越有可能成长、建立伙伴关系、进行创新和提高生产率。
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引用次数: 2
Entrepreneurial Intention of Brazilian Immigrants in Canada 巴西移民在加拿大的创业意向
Q3 Business, Management and Accounting Pub Date : 2022-01-01 DOI: 10.1590/1807-7692bar2022200018
R. Falcão, E. Cruz, F. Paula, M. Machado
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引用次数: 2
A Comprehensive Approach to Job Performance in the Service Sector: A Systematic Literature Review 服务业工作绩效的综合方法:系统文献综述
Q3 Business, Management and Accounting Pub Date : 2022-01-01 DOI: 10.1590/1807-7692bar2022210046
Hugo Sandall, Luciana Mourão Cerqueira e Silva, Fabiana Queiroga
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引用次数: 1
Image Filters: Effects of Emotion Displays on Followers’ Perceptions of Principled Leaders 形象过滤:情绪表现对下属对原则性领导者认知的影响
Q3 Business, Management and Accounting Pub Date : 2021-07-28 DOI: 10.1590/1807-7692bar2021190142
Flávia Cavazotte, Daniel Martins Abelha, Lucas Martins Turano
ABSTRACT We analyze how followers respond to principled and unprincipled leaders as they express positive and negative emotions, based on the moral tenets of authentic leadership theory. Grounded on the theoretical principles of emotion contagion and cognitive interpretation, we propose that negative affective displays taint followers’ perceptions of authentic leaders and that positive affective displays brighten followers’ perceptions of inauthentic leaders. We tested these hypotheses in two laboratory experiments. Results indicate that while negative affective displays significantly disfavored perceptions about an authentic leader, positive affective displays did not favor attitudes about the leader. In contrast, positive affective displays not only favored attitudes toward an inauthentic leader but also positively influenced judgments regarding the leader’s ethicality. Passive negative displays led to more favorable attitudes toward an inauthentic leader than active negative displays. Our findings unveil followers’ susceptibility to distant leader’s emotion displays, highlighting the nexus among leadership, emotions, and ethics, as well as their relevance in the organizational and political arenas.
基于真实领导理论的道德原则,我们分析了追随者在表达积极和消极情绪时对有原则和无原则领导者的反应。基于情绪传染和认知解释的理论原理,我们认为消极的情感表现玷污了追随者对真实领导者的认知,而积极的情感表现照亮了追随者对不真实领导者的认知。我们在两个实验室实验中验证了这些假设。结果表明,消极情感表现对真实领导者的负面看法显著,而积极情感表现对真实领导者的负面态度不显著。相反,积极的情感表现不仅有利于对不真实的领导者的态度,而且对领导者的道德判断也有积极的影响。被动的消极表现比主动的消极表现更能让人对不真实的领导者产生好感。我们的研究结果揭示了追随者对远距离领导者情绪表现的敏感性,突出了领导力、情绪和道德之间的联系,以及它们在组织和政治领域的相关性。
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引用次数: 0
Monitoring and Managerial Discretion Effects on Agency Costs: Evidence from an Emerging Economy 监督和管理自由裁量权对代理成本的影响:来自新兴经济体的证据
Q3 Business, Management and Accounting Pub Date : 2021-07-28 DOI: 10.1590/1807-7692bar2021190112
J. A. Muñoz Mendoza, S. M. S. Yelpo, Carmen Lissette Veloso Ramos, C. Fuentealba
ABSTRACT We analyzed the effect of managerial ownership, leverage, and managerial discretion on the agency costs of 14,719 Chilean companies. The results of the instrumental variables (IV) regressions indicate that managerial ownership and capital structure have a negative and non-linear effect on agency costs. Managerial ownership concentration is an effective means of internal control over agency costs, discarding the managerial entrenchment effect. The non-linear impact of debt suggests that for high leverage levels, agency costs would increase due to higher bankruptcy costs. Managerial discretion reduces agency costs; however, in firms with low growth opportunities, it increases them. These results have relevant implications for firms’ corporate policy and investors.
摘要本文分析了14719家智利公司的管理层所有权、杠杆率和自由裁量权对代理成本的影响。工具变量(IV)回归结果表明,管理层持股和资本结构对代理成本具有负向和非线性的影响。管理层股权集中是企业内部控制代理成本的有效手段,摒弃了管理层堑壕效应。债务的非线性影响表明,在高杠杆水平下,代理成本会因破产成本上升而增加。管理自由裁量权降低了代理成本;然而,在低增长机会的公司中,它会增加增长机会。这些结果对企业的公司政策和投资者有相关的启示。
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引用次数: 1
Blockchain Technology in Renewable Energy Certificates in Brazil 巴西可再生能源证书中的区块链技术
Q3 Business, Management and Accounting Pub Date : 2021-01-01 DOI: 10.1590/1807-7692bar2021200069
João Akio Ribeiro Yamaguchi, Teresa Rachael R. Santos, André Pereira de Carvalho
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引用次数: 2
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BAR - Brazilian Administration Review
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