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1 – 10 of 116
Open Access
Article
Publication date: 6 October 2023

Antonio Marco-Ferreira, Reginaldo Fidelis, Diogo José Horst and Pedro Paulo Andrade Junior

The coronavirus disease (COVID-19) pandemic generated a worldwide financial crisis by impacting several links of the supply chain, however companies can take advantage by…

Abstract

Purpose

The coronavirus disease (COVID-19) pandemic generated a worldwide financial crisis by impacting several links of the supply chain, however companies can take advantage by quantitatively measuring the disruptive impacts.

Design/methodology/approach

This study sought to develop the failure mode and effect analysis and supply chain resilience (FMEA-SCR), a hybrid tool developed using a potential failure mode and effect analysis (FMEA) applied to supply chain resilience (SCR) and taking into account the capability factors and business processes.

Findings

In order to validate, the proposed model was applied into two different organizational study cases: an university and a cooperative managing urban solid wastes with recyclable potential (MSWRP). Through the procedures described here any organization can understand and assess in a simplified way the impacts over their supply chain generated by such a crisis.

Originality/value

This study synthesizes three different procedures into a single method called FMEA-SCR, allowing organizations to understand and assess in a simplified way, the impacts over their supply chain generated by COVID-19. To this end, it brought together the studies developed by Rajesh and Ravi (2015) and Curkovic et al. (2015), on possible causes of disruptions in SC, the capability factors of Pettit et al. (2010) used by organizations to mitigate the effects of disruptions, besides Lambert's and Croxton (2005) business processes, thus weaving a method that allows organizations to visualize, analyze and classify the pandemic impacts over their supply chain.

Details

Modern Supply Chain Research and Applications, vol. 5 no. 3
Type: Research Article
ISSN: 2631-3871

Keywords

Content available
Article
Publication date: 2 March 2012

187

Abstract

Details

Social Responsibility Journal, vol. 8 no. 1
Type: Research Article
ISSN: 1747-1117

Content available

Abstract

Details

Journal of Applied Accounting Research, vol. 23 no. 4
Type: Research Article
ISSN: 0967-5426

Open Access
Article
Publication date: 5 June 2020

Manuela Gonçalves Barros, Marcelo Botelho da Costa Moraes, Alexandre Pereira Salgado Junior and Marco Antonio Alves de Souza Junior

The purpose of this paper is to evaluate the efficiency in financial intermediation and the cost efficiency in banking service of credit unions in Brazil, based on essentially…

1948

Abstract

Purpose

The purpose of this paper is to evaluate the efficiency in financial intermediation and the cost efficiency in banking service of credit unions in Brazil, based on essentially accounting variables, and to analyze the temporal evolution of the efficiency of these cooperatives.

Design/methodology/approach

With a sample of 315 cooperatives over the period from 2007 to 2014, this research uses a two-stage process: application of regression models with panel data to verify which variables are related to the defined outputs, with the reduction of 31 variables to 8 variables in both models; and application of the data envelopment analysis method to obtain an analysis of credit unions’ efficiency.

Findings

The results demonstrate a high level of efficiency in financial intermediation, with low variation over time, associated with a low efficiency in the banking service, in which few cooperatives have remained efficient over time. In addition, the cooperatives with highest efficiency in financial intermediation were also the most efficient in providing services.

Research limitations/implications

This research has some limitations about the capacity of the proxies used to capture the real effect of the variables and assumptions of economic relations resulting in restrictions to generalize the results.

Practical implications

Cooperatives are usually analyzed under just one dimension. By separating the analysis into financial intermediation and banking services, cooperatives that are more efficient in each dimension can be identified, in addition to analyzing the evolution over time. The authors found that efficiency tends to be lower in banking services, and few cooperatives remain at the highest level of efficiency over time in both models.

Social implications

Credit unions provide an important service in the banking and credit market. Therefore, understanding its operation and the characteristics that influence its efficiency allows a better management of the cooperatives themselves and a greater understanding of this important segment of the financial market.

Details

RAUSP Management Journal, vol. 55 no. 3
Type: Research Article
ISSN: 2531-0488

Keywords

Open Access
Article
Publication date: 29 June 2020

Ellysson Fernandes Rosa, Estela Najberg and Marcos de Moraes Sousa

The need to improve the efficiency and quality of public services has increased the interest in innovation. This study seeks to understand the relationship between the Public…

1896

Abstract

Purpose

The need to improve the efficiency and quality of public services has increased the interest in innovation. This study seeks to understand the relationship between the Public Service Motivation (PSM) index and the profile of strategic-level public servants who are considered innovative.

Design/methodolog/approach

Questionnaires were applied to the group of government managers who registered their projects in an innovation competition. Data were analyzed using t-test, multiple correspondence analysis (MCA) and hierarchical cluster analysis (HCA).

Findings

This paper concluded that the PSM level of these innovative public servants is significantly greater than public servants overall. In terms of the profile of these innovative government managers, it was found that the majority were female, with a high level of education and a background in Information Technology.

Practical implications

The discovery that innovative government managers have a significantly higher PSM (p < 0.05) than public servants overall may be relevant, because it confirms a statistical tendency that it would be advantageous for policy-makers to invest in actions that increase public servant PSM since these servants with high PSM are more innovative.

Originality/value

This article has sought to fill a gap in studies that associate the level of PSM with the innovation practices in the public sector, as well as verify the profile of public servants with high levels of motivation in public service (PSM).

Details

Revista de Gestão, vol. 27 no. 3
Type: Research Article
ISSN: 1809-2276

Keywords

Open Access
Article
Publication date: 16 July 2021

Gustavo Grander, Luciano Ferreira da Silva and Ernesto Del Rosário Santibañez Gonzalez

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

3956

Abstract

Purpose

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

Design/methodology/approach

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

Findings

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.

Originality/value

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.

Details

Revista de Gestão, vol. 28 no. 3
Type: Research Article
ISSN: 1809-2276

Keywords

Open Access
Article
Publication date: 13 June 2018

Michele Machado, Marcos Sousa, Vicente Rocha and Antonio Isidro

The purpose of this study is to identify innovation models in the judiciary according to the current integrated theoretical approach for innovation in services.

3510

Abstract

Purpose

The purpose of this study is to identify innovation models in the judiciary according to the current integrated theoretical approach for innovation in services.

Design/methodology/approach

This study uses a quantitative approach. The authors collected the data through a questionnaire sent to labor court public servants and judges in a Regional Labor Court in the Midwestern region of Brazil. They performed a principal component analysis to identify the factors to map the innovation models present in the court.

Findings

Two factors were obtained from the results, which describe innovations in processes and services in the court studied. In terms of the examples of innovations cited by the respondents, one may note that those related to information and communications technology are the most remembered, especially the introduction of the electronic lawsuit.

Originality/value

The results can contribute toward a deeper understanding of which vectors of service innovation are affected as well as the nature of the court’s underlying structure. Also, the research instrument used allows the identification and analysis of the innovation model for services and thus contributes to its validation.

Details

Innovation & Management Review, vol. 15 no. 2
Type: Research Article
ISSN: 2515-8961

Keywords

Open Access
Article
Publication date: 23 June 2021

Marco Bisogno and Pierre Donatella

Research dealing with earnings management in the public-sector context is expanding. This paper aims to review the existing literature to understand how research is developing and…

8432

Abstract

Purpose

Research dealing with earnings management in the public-sector context is expanding. This paper aims to review the existing literature to understand how research is developing and points out gaps deserving further investigation.

Design/methodology/approach

This study uses the structured literature methodology to investigate the state-of-the-art and future directions of the literature on earnings management in the public sector. In total, 78 articles were explored.

Findings

The critical analysis of the literature shows that different but related streams of literature are emerging, focused on both a macro- and a micro-level perspective (mainly local governments and state-owned enterprises).

Originality/value

This study is the first that offers a comprehensive review of the literature on the emerging topic of earnings management in the public-sector context. The structured literature review enables the identification of future directions for the literature in this field.

Details

Journal of Public Budgeting, Accounting & Financial Management, vol. 34 no. 6
Type: Research Article
ISSN: 1096-3367

Keywords

Abstract

Details

Journal of Public Budgeting, Accounting & Financial Management, vol. 36 no. 3
Type: Research Article
ISSN: 1096-3367

Open Access
Article
Publication date: 2 October 2020

Giuliana Birindelli, Helen Chiappini and Marco Savioli

This study aims to examine the relationship between female directors and bank risk. In particular, whether such a relationship varies across sound or unsound banks and with or…

3388

Abstract

Purpose

This study aims to examine the relationship between female directors and bank risk. In particular, whether such a relationship varies across sound or unsound banks and with or without a critical mass of female directors is tested.

Design/methodology/approach

Using a sample of 215 listed banks from 40 countries over the period 2008–2016, this study carries out panel data analyses and tests all the model specifications on four different measures of risk (common equity ratio, leverage, NPLs ratio and price volatility).

Findings

The findings show that increasing the number of female directors does not reduce bank risk when banks are unsound. When banks are sound, female directors have a significant and positive role in reducing risk, only until reaching a critical mass of women.

Practical implications

This study provides useful corporate governance indications for policymakers and practitioners. Advantages of gender diversity on boards are recognized especially in sound banks, but increasing the number of women directors beyond the critical mass may not lead to lower risk. In fact, ethical or legal pressures aimed at increasing gender diversity on boards (i.e. soft or hard gender quotas) may cause undesired effects on bank risk, especially if female directors are not chosen on merit and skills. Moreover, gender-balanced boards, namely, with a “dual critical mass,” seem to assure more effective decision-making processes.

Originality/value

This study provides empirical evidence on female board members and risk minimization, differentiating between sound or unsound banks. Furthermore, this study contributes to the literature on the critical mass of women on the board of directors by testing this theory for these two categories of banks.

Details

Corporate Governance: The International Journal of Business in Society, vol. 20 no. 7
Type: Research Article
ISSN: 1472-0701

Keywords

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