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1 – 10 of 13Adriana 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 for the…
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”.
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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, enforcement is…
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.
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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.
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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 politics in…
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.
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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.
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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 practices…
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.
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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.
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.
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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 the…
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.
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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 of…
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.
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Luiza Ribeiro Alves Cunha, Adriana Leiras and Paulo Goncalves
Due to the unknown location, size and timing of disasters, the rapid response required by humanitarian operations (HO) faces high uncertainty and limited time to raise funds…
Abstract
Purpose
Due to the unknown location, size and timing of disasters, the rapid response required by humanitarian operations (HO) faces high uncertainty and limited time to raise funds. These harsh realities make HO challenging. This study aims to systematically capture the complex dynamic relationships between operations in humanitarian settings.
Design/methodology/approach
To achieve this goal, the authors undertook a systematic review of the extant academic literature linking HO to system dynamics (SD) simulation.
Findings
The research reviews 88 papers to propose a taxonomy of different topics covered in the literature; a framework represented through a causal loop diagram (CLD) to summarise the taxonomy, offering a view of operational activities and their linkages before and after disasters; and a research agenda for future research avenues.
Practical implications
As the authors provide an adequate representation of reality, the findings can help decision makers understand the problems faced in HO and make more effective decisions.
Originality/value
While other reviews on the application of SD in HO have focused on specific subjects, the current research presents a broad view, summarising the main results of a comprehensive CLD.
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