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This study aims to systematize the acquisition phase of absorptive capacity microprocesses that contribute to project management (PM) knowledge identification.

An exploratory and descriptive qualitative research was adopted. The first stage consisted of building the conceptual framework based on four systematic-literature-reviews. The data collection process in the second phase involved in-depth interviews, which are adequate to understand the interviewee’s reality. The sample composition consisted of 15 respondents who are PM professionals with an average of 15 years of experience. Each interviewee was chosen based on their expertise and ability to transmit the entire management process of several projects. The data were analyzed using the Atlas. Tecnology information software following the grounded theory technique with three coding cycles: open, axial and selective.

Based on the results, the authors organized the microprocesses into three groups: events, social interaction and the use of tools and techniques.

The primary limitation of the study was the number of respondents. Future studies will be able to identify other microprocesses and evaluate their role in the knowledge identification process.

This study presents a systematization of microprocesses in knowledge identification, as it occurs in the context of PM. Based on the results of this study, organizations will be able to choose the microprocesses that best fit their operations and activities according to the complexity, innovation and/or criticality of their projects.

The systematic literature review revealed a gap in the knowledge identification phase of knowledge management as it pertains to PM. Thus, this study presents a systematization of how knowledge identification occurs in the context of PM.

Despite the significant interest from researchers and practitioners, the literature on project value measurement from the perspective of the customer is non-existent. This study aims to address this gap by developing and validating a scale to measure project value through a customer lens called the customer perception of project value scale.

A list of items was initially generated based on 762 sample responses through a systematic review of the literature and with the participation of specialists. Exploratory and confirmatory factorial analyses and structural equation modelling were used to develop and validate the scale.

The authors formulated a four-dimension scale. The dimensions used to measure the second-order construct are customer centrality, process, delivery and cost-benefit. This was validated using a nomological structure.

The non-consensual nature of what is value in projects restricts the results of this study to the context of a specific group of stakeholders only, that is, the consumers of the projects. The authors also see limitations in the absence of competing scales, which do not allow the comparison of the instrument with alternative measures.

This study allows project managers and other professionals to measure a project’s perceived value from the customer’s point of view and manage the improvement of this perception.

To the best of the authors’ knowledge, this is the first study to propose a scale to measure project value, which advances the literature on project management and value and contributes to academic knowledge and practice by measuring project value from the customer standpoint.

This paper aims to analyze how decision support systems manage Big data to obtain value.

A systematic literature review was performed with screening and analysis of 72 articles published between 2012 and 2019.

The findings reveal that techniques of big data analytics, machine learning algorithms and technologies predominantly related to computer science and cloud computing are used on decision support systems. Another finding was that the main areas that these techniques and technologies are been applied are logistic, traffic, health, business and market. This article also allows authors to understand the relationship in which descriptive, predictive and prescriptive analyses are used according to an inverse relationship of complexity in data analysis and the need for human decision-making.

As it is an emerging theme, this study seeks to present an overview of the techniques and technologies that are being discussed in the literature to solve problems in their respective areas, as a form of theoretical contribution. The authors also understand that there is a practical contribution to the maturity of the discussion and with reflections even presented as suggestions for future research, such as the ethical discussion. This study’s descriptive classification can also serve as a guide for new researchers who seek to understand the research involving decision support systems and big data to gain value in our society.

The purpose of this paper is to verify how distributed cognition enhances collaborative problem-solving in the context of projects.

Using qualitative research and in-depth interviews, a sample of 32 project managers with experience in traditional and agile methods acting in Brazil and internationally participated in the research process. The analysis process, utilising coding techniques, involved stages: open, axial, coding and selective coding. These stages encompassed the evaluation of categories based on a hierarchy, in order to determine an appropriate level of abstraction that properly explains theoretical findings.

The results indicate that distributed team cognition is significant for collaborative problem-solving. The data from the interviews allowed the proposal of a model of cognition, and the identification of the elements that support it.

Understand how aspects of distributed team cognition can impact the behaviours of the project professional and contribute to problem-solving in the project environment.

The elements observed affects the collaborative problem-solving by presenting a model of distributed cognition, which is composed by directed communication, collective interaction, trust building and collaborative behaviour.

We present a critical literature review debating Brazilian research on social and environmental accounting (SEA). The aim of this study is to understand the role of politics in the construction of hegemonies in SEA research in Brazil. In particular, we examine the role of hegemony in relation to the co-option of SEA literature and sustainability in the Brazilian context by the logic of development for economic growth in emerging economies. The methodological approach adopts a post-structural perspective that reflects Laclau and Mouffe’s discourse theory. The study employs a hermeneutical, rhetorical approach to understand and classify 352 Brazilian research articles on SEA. We employ Brown and Fraser’s (2006) categorizations of SEA literature to help in our analysis: the business case, the stakeholder–accountability approach, and the critical case. We argue that the business case is prominent in Brazilian studies. Second-stage analysis suggests that the major themes under discussion include measurement, consulting, and descriptive approach. We argue that these themes illustrate the degree of influence of the hegemonic politics relevant to emerging economics, as these themes predominantly concern economic growth and a capitalist context. This paper discusses trends and practices in the Brazilian literature on SEA and argues that the focus means that SEA avoids critical debates of the role of capitalist logics in an emerging economy concerning sustainability. We urge the Brazilian academy to understand the implications of its reifying agenda and engage, counter-hegemonically, in a social and political agenda beyond the hegemonic support of a particular set of capitalist interests.

The purpose of this paper is to analyze how the type of ownership and control moderates the effect of the board social capital on the implied cost of capital. To do so, the authors analyzed the effect of the board social capital by the relational resources present in its direct and heterogenous ties, considering the predictions of analysts about the implied cost of capital.

The data panel comprised 137 companies listed on the Brazilian stock exchange between the years of 2002 and 2015, generating a total of 535 observations. The authors check the robustness of the results through instrumental variables and systems of equations, as well as compete for the effect of board social capital both by the board and ownership structures.

Results show that the board relational resources, both in direct and heterogeneous ties, significantly reduce the implied cost of capital for private companies, but not for state-owned companies. Board social capital reduces the cost of capital even when the results compete with the board structure and concentration of ownership, being able to mitigate the discount in the cost of capital by the presence of dominant shareholders.

This study uses a more theoretically and empirically comprehensive measure of board social capital than the majority of studies that use only network position indicators. So, contrasting the effect of this measure on the implied cost of capital between private and state-owned companies, the authors also demonstrate that the board social capital can mitigate the discount by ownership concentration on the implied cost of capital.

Intrapreneurship (IP) and Strategic Human Resource Management (SHRM) are a paradigm in which the current global scenario of increased homeoffice and professional globalization can have the capacity to stimulate professionals’ autonomy and new business orientations able to re-invent new strategies, services, technologies and even leadership development. This study, of an exploratory nature, aims to analyze the synchronicities between IP and SHRM, raised by relational dynamics translated into leadership, organizational culture and individual practices having as a facilitating factor technology as an agent of change for continuous improvement (based on the Kaizen philosophy). It is supported by a qualitative analysis through a case study of a leading Portuguese group, Grupo Salvador Caetano, which has been in existence for 75 years.

The results demonstrate that dynamic relations are the synchronicities of IP and SHRM as long as stimulated and transmitted to collaborators, and that technology, facilitated these processes. The flexibility of SHRM, the sequence of delegation and implementation of relational dynamics must be the key for the synchronicities of SHRM and IP to be two phenomena that go side by side and contribute to more effective performance and evolution among collaborators, as they support each other in creating firms’ value for customers. Some contributions to theory and practice, raised through a logic of “in-house entrepreneurship,” are also presented at the end of the study.

From the agency theory’s point of view, this paper aims to analyze corporate governance mechanisms about the characteristics of the companies quoted in the segments Bovespa Mais and Bovespa Mais 2 and their influence on the creation of value in preparation for the opening of the initial public offering (IPO).

A quantitative approach was adopted to achieve the proposed objective using the panel data with fixed effects and secondary data collected on the Comissão de Valores Mobiliários website, using statistical software Stata® 13.0 for statistical tests. The population comprises non-financial companies belonging to the Bovespa Mais and Bovespa Mais Level 2 groups, as the survey sample took into account the period of adhesion of the companies, totaled in 15 companies, which cover the period from 2008 to 2019. The selected variables correspond to the ownership structure’s characteristics, then the board’s composition and the fiscal council as the body responsible for supervising the administrators’ acts.

The main results indicate that the number of independent members on the board of directors and the supervisory board’s participation positively influence market performance. However, it also reveals that the concentration of ownership brings fundraising for other companies’ acquisitions, risk reduction concerning information asymmetry between investing powers.

The main results indicate that the number of independent members on the board of directors and the supervisory board’s participation positively influence market performance. Despite this, it also reveals that the concentration of ownership brings fundraising for other companies’ acquisitions, risk reduction concerning information asymmetry between investing powers.

This paper advances a comparative institutional perspective to explain capital market choice by firms making an IPO in a foreign market. This paper finds that internal governance characteristics (founder-chief executive officer, executive incentives and board independence) and external network characteristics (prestigious underwriters, degree of venture capitalist syndication and board interlocks) are significant predictors of foreign capital market choice by foreign IPO firms.

While product market choices have been central to strategy formulation for firms in the past, financial markets’ integration makes capital markets an equally crucial strategic decision. This paper advances a comparative institutional perspective to explain capital market choice by firms making an IPO in a foreign market.

This situation generates value to shareholders and is perceived by the market and, ultimately, generates a direct relationship with the market performance of companies. While product market choices have been central to strategy formulation for firms in the past, financial markets’ integration makes capital markets an equally major strategic decision.