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1 – 10 of 12
Article
Publication date: 7 November 2019

Adriana Rodrigues Silva, Lúcia Lima Rodrigues and Alan Sangster

The purpose of this paper is to interpret the use of accounting information relating to the House of Correction, a public safety institution established in Rio de Janeiro…

Abstract

Purpose

The purpose of this paper is to interpret the use of accounting information relating to the House of Correction, a public safety institution established in Rio de Janeiro for the control of workers under a tutelage system (1831–1864). The aim of the House of Correction was to develop a disciplined workforce of former slaves and other “Free Africans”. Various control and information procedures were put in place to monitor its achievement of this goal.

Design/methodology/approach

This study is based on historical archival research, mainly conducted at the National Archive of Rio de Janeiro and at the Brazilian National Library. The study uses Althusser’s ideology concept and the Marxist concept of reproduction of labour to show how accounting information enabled the administrator of the House of Correction to exercise control over the “Free Africans” consistent with the ideologies of the period and place.

Findings

The authors find that the House of Correction pursued a policy of ensuring “Free Africans” were docile, obedient and familiar with State ideology.

Research limitations/implications

The research is based on a single case study and it shows the need for both comparative and interdisciplinary analysis in order to increase an understanding of the use of accounting information in ancient prison contexts, as well as in contemporary situations.

Originality/value

This paper extends our knowledge of the use of accounting for the control of workers, who were either captive or repressed due to their ethnical differences; and it shows how ideology can be imposed through the use of accounting information. The authors extend theory by applying the Marxist and Althusserian concept of reproduction of labour to the case of “Free Africans”.

Details

Accounting, Auditing & Accountability Journal, vol. 33 no. 2
Type: Research Article
ISSN: 0951-3574

Keywords

Article
Publication date: 29 January 2021

Adriana Silva, Susana Jorge and Lúcia Lima Rodrigues

Existing research has concluded that accounting quality is influenced not only by the quality of accounting standards, but also by enforcement systems. Therefore…

Abstract

Purpose

Existing research has concluded that accounting quality is influenced not only by the quality of accounting standards, but also by enforcement systems. Therefore, enforcement is one of the key factors for ensuring International Financial Reporting Standards’ (IFRS) compliance and achieving accounting quality. However, one still does not know what has been studied about this relationship in scientific literature. Accordingly, the purpose of this paper is to identify, recap and evaluate the current state of research on the relationship between IFRS enforcement and accounting quality, to provide a critical overview of publications in this field and to identify future areas of interest.

Design/methodology/approach

Supported by a structured literature review, this paper fills in a research gap by conducting a scientometric analysis of papers on the relationship between IFRS enforcement and accounting quality construed in a broad sense. It reviews papers published between 2006 and 2019 selected from the Web of Science database, particularly analyzing main journals, authors, geographic areas of study, methods used, specific topics explored and future lines of research to be developed.

Findings

Main findings show a shortage of studies analyzing IFRS enforcement practices in individual countries and, in turn, the impact these practices may have on the accounting quality. This gap calls for further research to know the effectiveness of the IFRS-related enforcement mechanisms.

Originality/value

To the best of the authors’ knowledge, no previous scientometric studies focused on the enforcement of IFRS and accounting quality. This study fills this research gap and improves the understanding about what has been published on the topic, also proposing an agenda for future research that can help regulators to adjust policies for the implementation and enforcement of IFRS.

Details

International Journal of Accounting & Information Management, vol. 29 no. 3
Type: Research Article
ISSN: 1834-7649

Keywords

Article
Publication date: 1 October 2018

Adriana Aparecida Lemos Torres, Benildes C.M.S Maculan, Célia da Consolação Dias and Gislene Rodrigues da Silva

This paper aims to present the results of an analysis about the subjectivity in the process of thematic representation of photographs.

Abstract

Purpose

This paper aims to present the results of an analysis about the subjectivity in the process of thematic representation of photographs.

Design/methodology/approach

The experiments were applied to students of the Course of Librarianship (Biblioteconomia) of the Universidade Federal de Minas Gerais, during the discipline “thematic representation of images”. The methodology included two methods of analysis: in free form and using four methodologies: the methods of Panofsky (1979), Smit (1996), Shatford (1986) and Manini (2002).

Findings

The results showed that subjectivity is always present, even with the use of methodologies.

Research limitations/implications

This paper shows the importance of doing the librarian course and the need to improve and update their methods, standards, techniques and tools to provide subsidies for the normalization of subject analysis as an essential procedure for information retrieval.

Practical implications

It is concluded that thematic representation of images requires clear and detailed indexation policies that can systematize the activity and minimize the effects of the subjectivity involved.

Social implications

The determination of the subject of the document involves many factors. One of them is the cognition of the indexer, which is influenced by his prior knowledge, limitations and biases about the context. However, it must take into account, above all, the social reality of the user, as the main purpose of the representation is the retrieval of information.

Originality/value

This study contributes to reaffirm the importance of the indexing discipline in vocational training in librarianship courses, emphasizing the cognitive aspects to which the indexer will be subject.

Book part
Publication date: 23 March 2017

Barbara de Lima Voss, David Bernard Carter and Bruno Meirelles Salotti

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…

Abstract

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.

Details

Advances in Environmental Accounting & Management: Social and Environmental Accounting in Brazil
Type: Book
ISBN: 978-1-78635-376-4

Keywords

Open Access
Article
Publication date: 13 November 2020

Crystyane Ferreira Bernardino, Joseane Viola Debortoli, Washington Gonçalo Rodrigues Veloso, Adriana Gontijo Nunes and Lilian Bambirra de Assis

The puropose of this study is to analyze the functioning of the triple helix interaction in Minas Gerais, through the case study of the Minas Gerais State Research Support…

Abstract

Purpose

The puropose of this study is to analyze the functioning of the triple helix interaction in Minas Gerais, through the case study of the Minas Gerais State Research Support Foundation (Fapemig).

Design/methodology/approach

The information was collected from the Activity Reports published by Fapemig. Quantitative methods were used for structural analysis and data tabulation of the researched and qualitative programs for a procedural and documentary analysis of projects promoted by Fapemig between the years 2009 and 2018.

Findings

The Fapemig showed itself to be a fundamental agent for innovation and the development of interactions between the state, universities and companies in Minas Gerais, through the creation of programs, offered in public notices, financing them and creating a space of consensus among the agents.

Originality/value

There is few research on triple helix interaction for the state of Minas Gerais; most research on this topic is concentrated in some regions of the country, and the present work contributes to fill this research gap, besides demonstrating, in a case study, applications of recent and still little-explored concepts of the literature on triple helix.

Details

Innovation & Management Review, vol. 17 no. 4
Type: Research Article
ISSN: 2515-8961

Keywords

Article
Publication date: 17 August 2020

Nayele Macini, Marlon Fernandes Rodrigues Alves, Luciana Oranges Cezarino, Lara Bartocci Liboni and Adriana Cristina Ferreira Caldana

The purpose of this study is to analyze sustainable human resources management (HRM) in the Brazilian banking industry and to propose an integrative framework of HRM…

Abstract

Purpose

The purpose of this study is to analyze sustainable human resources management (HRM) in the Brazilian banking industry and to propose an integrative framework of HRM practices toward sustainability, linking stakeholders to HR systems.

Design/methodology/approach

Supported by the stakeholder theory, the research design follows a triangulation of multiple data sources, covering 85% of the national banking industry: (1) annual Global Reporting Initiative sustainability reports, (2) employment tribunal decisions and (3) in-depth interviews with top managers of the Banking Trade Union and the Brazilian Federation of Banks, a trade association.

Findings

The analysis reveals various engagement levels across the sustainable HRM dimensions: justice and equality, transparent HR practices, profitability and employee well-being. However, current practices in all dimensions fall largely behind sustainable standards. An integrative framework of HRM practices is also proposed.

Originality/value

The study provides the first integrative framework of sustainable HRM practices in the literature.

Details

Employee Relations: The International Journal, vol. 44 no. 3
Type: Research Article
ISSN: 0142-5455

Keywords

Open Access
Article
Publication date: 29 April 2020

Graziela Perretto Rodrigues, Adriana Roseli Wünsch Takahashi and Paulo Henrique Muller Henrique Prado

The purpose of this study is to understand how business-to-business organizations use social media during the sales process.

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Abstract

Purpose

The purpose of this study is to understand how business-to-business organizations use social media during the sales process.

Design/methodology/approach

The meta-synthesis steps methodology (Hoon, 2013) was applied.

Findings

This study presents a theoretical framework and contributes to improved understanding of how business can use social media in the sales process stages. The results allow identifying stages, discussing the integration between marketing and sales and generating benefits for the organization.

Originality/value

The proposed framework helps in understanding the previously performed fragmented studies. This study shows that social media use not only influences the sales process stages and increases the benefits to the business but also works as a mediator in the relation between sales process stages and identified benefits.

Details

RAUSP Management Journal, vol. 56 no. 1
Type: Research Article
ISSN: 2531-0488

Keywords

Article
Publication date: 17 September 2020

Fernanda Silva Farinazzo, Tiago Bervelieri Madeira, Maria Thereza Carlos Fernandes, Carolina Saori Ishii Mauro, Adriana Aparecida Bosso Tomal, Suzana Lucy Nixdorf and Sandra Garcia

The objective of this study was to evaluate the influence of Saccharomyces boulardii on the kinetics of fermentation for organic and conventional apple pulp and to verify…

Abstract

Purpose

The objective of this study was to evaluate the influence of Saccharomyces boulardii on the kinetics of fermentation for organic and conventional apple pulp and to verify the effect of the antioxidant quercetin on the response to cellular oxidative stress.

Design/methodology/approach

The kinetic parameters, the content of phenolic compounds, the quantity of quercetin and the antioxidant activity were determined during the fermentation process. The effect of quercetin on cellular oxidative stress was also investigated.

Findings

The content of phenolic compounds, the antioxidant activity and the quercetin concentration were higher in the organic fermented apple pulp (ORG) than in the conventional fermented apple pulp (CON). However, both apple pulps were considered ideal substrates for the growth of S. boulardii, suggesting that they are potentially probiotic. After fermentation, the quercetin concentration in the ORG treatment and YPDQ treatment (YPD broth with 0.1 mg quercetin rhamnoside/mL) increased viability by 9%, while in the CON treatment generated there was an increase of 6% in viability, compared to the YPD control treatment (YPD broth).

Originality/value

The high concentration of quercetin in the organic apple pulp supports the proposal that quercetin reduces the oxidative stress mediated by reactive oxygen species through its antioxidant action on S. boulardii that have similarities to mammalian eukaryotic cells. These findings suggest that fermented organic apple pulp could be consumed as a potential non-dairy probiotic product.

Details

British Food Journal, vol. 123 no. 2
Type: Research Article
ISSN: 0007-070X

Keywords

Article
Publication date: 16 March 2020

Rodrigo Vinicius Sartori, Dalcio Roberto dos Reis, Marcia Bronzeri and Adriana Queiroz Silva

This paper aims to describe how the technology forecast process occurs at a technology-based company named Daiken, a Brazilian electronics industry, located in the state…

Abstract

Purpose

This paper aims to describe how the technology forecast process occurs at a technology-based company named Daiken, a Brazilian electronics industry, located in the state of Parana. The study helps to clarify the context that tech-companies in Brazil face when trying to forecast new technologies.

Design/methodology/approach

The paper opted for a case study, in a qualitative and descriptive approach. Primary data were collected through a semi-structured interview and non-participant observation. Secondary data were generated through documentary research.

Findings

Outcomes indicate that, for the studied case, technology forecast practices are adopted in an informal and unsystematic way, best aligned to the nature of competitive intelligence.

Research limitations/implications

Because of the chosen research approach, the results may lack generalizability. Therefore, researchers are encouraged to test the propositions further.

Practical implications

The paper includes implications for the adjustment of technology forecast tools to the reality seen in emergent nations like Brazil.

Originality/value

This paper fulfills an identified need to study how to conduct the technology forecast processes in small and mid-tech-companies in Brazil.

Details

International Journal of Innovation Science, vol. 12 no. 2
Type: Research Article
ISSN: 1757-2223

Keywords

Article
Publication date: 16 May 2016

Andreia Pasqualini Blass, Sergio E. Gouvea da Costa, Edson Pinheiro de Lima and Lilian Adriana Borges

This paper aims to propose a new framework to define relevant and meaningful indicators for monitoring and assessing environmental performance to improve health-care…

Abstract

Purpose

This paper aims to propose a new framework to define relevant and meaningful indicators for monitoring and assessing environmental performance to improve health-care systems and operations.

Design/methodology/approach

A comprehensive literature review followed by field studies conducted with ten hospitals in the southern region of Brazil underlined the scarcity of consistent frameworks applied in practice to measure, monitor and improve environmental performance. A new framework was developed and proposed to address this issue. The proposed framework is operationalized through a “process approach” and evaluated in terms of feasibility (Can the process be followed?), usability (Is the approach easily followed?) and utility (Are the results useful for managers?).

Findings

The paper proposes a framework and a process to evaluate the environmental performance in hospitals.

Practical implications

The proposed framework represents meaningful guidance to managers for strategy formalization, goal setting and environmental performance assessment and monitoring.

Originality/value

The paper proposes a systematic framework for measuring environmental performance in hospitals drawn from the literature review, current legislation and best practices reported in literature.

Details

Measuring Business Excellence, vol. 20 no. 2
Type: Research Article
ISSN: 1368-3047

Keywords

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