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Assumptions of Social Management in the Brazilian Perspective: A Parallel with International Approaches 巴西视角下的社会管理假设:与国际方法的平行
Q3 Business, Management and Accounting Pub Date : 2021-01-01 DOI: 10.1590/1807-7692bar2021190110
Rodrigo Oliveira-Ribeiro, Adriana Fumi Chim-Miki, Petruska de Araújo Machado
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引用次数: 2
Public Value in the Perception of Citizens from the Perspective of Smart Cities 智慧城市视角下市民感知中的公共价值
Q3 Business, Management and Accounting Pub Date : 2021-01-01 DOI: 10.1590/1807-7692bar2021200116
Fernanda Tasso Salmoria, Luiz Antônio Félix Júnior, J. Guimarães, Cristine Hermann Nodari, Luciana Gondim de Almeida Guimarães
This study addresses the public value theory from the perspective of smart cities and aims to propose the validation of a framework from the citizen’s perception and the principles of public value generation from the perspective of smart cities. For its development, the principles of the OECD were related to the characteristics of smart cities for the elaboration of a questionnaire, using the five-point Likert scale, which was applied to 256 residents of the city of Natal. The collected data were analyzed using descriptive statistics and the exploratory and confirmatory factor analysis technique. The results show that even when the citizen has not contributed to the elaboration of the principles for the generation of public value, he/she recognizes the importance of the theme for the delivery of better public services. As a contribution to managers and society, it is suggested more investment in education and knowledge of citizens about the importance of their participation and use of digital services, raising the level of user maturity to the level of maturity of government actions. As an academic contribution, the scale theoretically represented and statistically validated contributes to the continuity of studies on public value, as a key element for governance in smart cities. As an opportunity for future research, the application of the tool in other cities is suggested to establish comparisons, as well as research involving the maturity of respondents, as users of digital government services and their knowledge of public value, for a better alignment between government and citizen.
本研究从智慧城市的角度探讨公共价值理论,旨在从公民感知的角度提出一个框架的验证,并从智慧城市的角度提出公共价值产生的原则。在开发过程中,经合组织的原则与智慧城市的特征相关,使用五点李克特量表,对纳塔尔市的256名居民进行了问卷调查。采用描述性统计和探索性、验证性因子分析技术对收集到的数据进行分析。结果表明,即使公民没有为产生公共价值的原则的阐述做出贡献,他/她也认识到这一主题对提供更好的公共服务的重要性。作为对管理者和社会的贡献,建议加大对公民参与和使用数字服务重要性的教育和知识投入,将用户成熟度水平提高到政府行为的成熟度水平。作为一项学术贡献,理论代表和统计验证的规模有助于公共价值研究的连续性,公共价值是智慧城市治理的关键要素。作为未来研究的机会,建议在其他城市应用该工具进行比较,并研究受访者作为数字政府服务用户的成熟度及其对公共价值的认识,以便更好地协调政府与公民之间的关系。
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引用次数: 1
Smart Tourism Destinations: (Mis)Aligning Touristic Destinations and Smart City Initiatives 智慧旅游目的地:(错误地)将旅游目的地和智慧城市倡议结合起来
Q3 Business, Management and Accounting Pub Date : 2021-01-01 DOI: 10.1590/1807-7692bar2021190132
M. Cavalheiro, L. Joia, Gabriel Marcuzzo do Canto Cavalheiro, V. F. Mayer
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引用次数: 4
Do University Ecosystems Impact Student’s Entrepreneurial Behavior? 大学生态系统会影响学生的创业行为吗?
Q3 Business, Management and Accounting Pub Date : 2021-01-01 DOI: 10.1590/1807-7692bar2021200079
Matheus Leite Campos, G. Moraes, Ana Carolina Spatti
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引用次数: 12
Export Barriers for SMEs from Emerging Market: A Model of Analysis for Non-Tech Companies 新兴市场中小企业出口壁垒:基于非技术企业的分析模型
Q3 Business, Management and Accounting Pub Date : 2021-01-01 DOI: 10.1590/1807-7692bar2021200121
Cristiano Morini, Mario Cesar Barreto Polis, D. Silva, Edmundo Inácio Júnior
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引用次数: 4
Opportunities and Challenges of Using Blockchain Technology in Government Accounting in Brazil 在巴西政府会计中使用区块链技术的机遇和挑战
Q3 Business, Management and Accounting Pub Date : 2021-01-01 DOI: 10.1590/1807-7692bar2021200109
Paula Raymundo Prux, F. Momo, Claudia Melati
New technologies lead to significant changes in how public and private organizations structure their processes and activities. This study aims to identify the challenges and opportunities of using blockchain technology in government accounting in Brazil. This is a descriptive research using quantitative and qualitative data, collected through a questionnaire applied to a non-probabilistic sample of 94 professionals. The data were submitted to descriptive statistical analysis and content analysis, based on seven categories: technology, government accounting, security, transparency, control, change, and knowledge. For 89.4% of respondents, blockchain can improve government accounting and be applied to financial transactions, auditing, and asset transfers. The technology offers the benefits of trust and control, information security, and control against fraud and corruption. For 98.9% of the sample, the challenges of using blockchain technology in government accounting are the lack of knowledge about the technology and its cost-benefit and implementation, difficulties in replacing or adapting systems, and few blockchain use cases demonstrating the technology’s use and application.
新技术导致公共和私人组织如何构建其流程和活动的重大变化。本研究旨在确定在巴西政府会计中使用区块链技术的挑战和机遇。这是一项使用定量和定性数据的描述性研究,通过应用于94名专业人员的非概率样本的问卷调查收集。根据技术、政府会计、安全、透明度、控制、变化和知识等7个类别,将数据提交给描述性统计分析和内容分析。89.4%的受访者认为区块链可以改善政府会计,并应用于金融交易、审计和资产转移。该技术提供了信任和控制、信息安全以及防止欺诈和腐败的好处。对于98.9%的样本来说,在政府会计中使用区块链技术的挑战是缺乏对该技术及其成本效益和实施的了解,更换或调整系统的困难,以及很少有区块链用例展示该技术的使用和应用。
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引用次数: 5
Developing Operational Capabilities in the Collaborative Practice-Adoption Process through Different Triadic Structures 通过不同三元结构在协作实践采用过程中发展操作能力
Q3 Business, Management and Accounting Pub Date : 2021-01-01 DOI: 10.1590/1807-7692bar2021210025
Eliciane Maria da Silva, E. Paiva, Mário Sacomano Neto, K. Freitas
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引用次数: 0
The Resource-Seeking Internationalization Process of a Nongovernmental Organization 一个非政府组织的资源寻求国际化过程
Q3 Business, Management and Accounting Pub Date : 2021-01-01 DOI: 10.1590/1807-7692bar2021190138
P. Porto, Angela da Rocha
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引用次数: 2
Cryptocurrencies for Microfinance 小额信贷的加密货币
Q3 Business, Management and Accounting Pub Date : 2021-01-01 DOI: 10.1590/1807-7692bar2021200063
Lucas Lopes Ferreira Souza, A. A. Freitas, Jerffeson Teixeira Souza, S. Câmara
The objective of microfinance is to provide services to create economic support for borrowers, so they can improve their social condition through entrepreneurial activity. Notwithstanding, credit alone is not sufficient to raise an individual out of poverty. In addition to credit, microfinance institutions can assist by providing professional and management courses, consultancies, financial assistance, and by the formation of solidarity groups. To suggest a way to achieve the microfinance goal, the aim of this article is to propose a cryptocurrency model and an artifact that can contribute to the microfinance environment. This will be supported by a cryptocurrency model and platform based on the design science research methodology. This essay shows that three agents can benefit from the cryptocurrency model: borrowers, microfinance institutions, and educational institutions. Furthermore, the results show that a new market can develop from this model with a viable platform to support the relationship between these agents.
小额信贷的目标是提供服务,为借款人创造经济支持,使他们能够通过创业活动改善其社会状况。尽管如此,单靠信贷并不足以使一个人摆脱贫困。除信贷外,小额信贷机构还可以通过提供专业和管理课程、咨询、财政援助以及成立团结团体来提供帮助。为了提出实现小额信贷目标的方法,本文的目的是提出一个加密货币模型和一个可以为小额信贷环境做出贡献的工件。这将得到基于设计科学研究方法的加密货币模型和平台的支持。本文表明,有三种代理可以从加密货币模型中受益:借款人、小额信贷机构和教育机构。此外,研究结果还表明,通过一个可行的平台来支持这些代理之间的关系,可以从这个模型中开发出一个新的市场。
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引用次数: 0
Why Do Companies Engage in Sustainability? Propositions and a Framework of Motivations 公司为什么要从事可持续发展?命题与动机框架
Q3 Business, Management and Accounting Pub Date : 2021-01-01 DOI: 10.1590/1807-7692bar2021190042
Marco Simões-Coelho, A. Figueira
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引用次数: 6
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BAR - Brazilian Administration Review
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