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Book part

André C. B. de Aquino and Ricardo Lopes Cardoso

This chapter analyses the financial resilience pattern presented by four Brazilian municipalities at the beginning of a serious revenue downturn, which was initiated at…

Abstract

This chapter analyses the financial resilience pattern presented by four Brazilian municipalities at the beginning of a serious revenue downturn, which was initiated at the central government as a combination of economic and political crises. The crisis occurred during an on-going public financial management reform and attempts to imbricate IPSAS-oriented accrual-accounting policies in a dominant cash-based budgeting culture. Thus, contrasting those patterns with other democracies depicted in this book, we aim to contribute to the comparative literature on financial resilience under austerity periods. We interviewed secretaries of finance, department directors and accountants of each city hall and businessmen from the four municipalities. Cases were selected among 100,000-350,000 inhabitants’ municipalities from one of the three most industrialised brazilian states, varying the cases according to their mean and volatility budgetary surplus over the 10 years before the beginning of the analysed crises. All cases presented no anticipatory capacity or long-term strategic planning. Their usual responses are short-term oriented, such as supplier payments postponement, increasing tax collection or cutting expenditures, rather than based on their weak transformative capacities. Despite the fatalistic and very ineffective reactive behaviours observed in two cases, a proactive mayor, supported by consulting firms, enhanced the responses effectiveness of the two remaining cases. Hence, mayor leadership might be a fruitful feature to be investigated by future studies.

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Governmental Financial Resilience
Type: Book
ISBN: 978-1-78714-262-6

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Article

Ricardo Rocha de Azevedo, André Feliciano Lino, André Carlos Busanelli de Aquino and Túlio César Pereira Machado-Martins

The successful implementation of International Public Sector Accounting Standards (IPSAS) depends on the adoption and subsequent maintenance of accrual accounting…

Abstract

Purpose

The successful implementation of International Public Sector Accounting Standards (IPSAS) depends on the adoption and subsequent maintenance of accrual accounting policies. Moreover, Financial Management Information Systems (FMIS) are important drivers of reforms, and their replacement might disrupt the execution of accrual accounting policies. This paper aims to analyze the effects of FMIS replacement (or maintenance) on the retention of accrual accounting policies in Brazilian local governments.

Design/methodology/approach

The research adopts a sequential mixed-methods approach, starting with a quantitative analysis of the presence of accrual accounting policies in local governments and the effects of FMIS replacement. Next, a qualitative analysis is conducted with a survey, documents and interviews to observe the FMIS replacement process. Our analysis focuses on local governments from one state in Brazil, but the context is highly transferable to other states, as the same procurement law and accounting regulations apply.

Findings

FMIS replacement may reduce accounting policies retention; consequently, public procurement regulation may induce a public procurement context in which the IPSAS project would find more difficulties to prosper.

Research limitations/implications

This research contributes to the IPSAS literature by examining the phenomenon of accounting policies retention or persistence, as one should not take it for granted that an adopted accounting procedure will be sustained over time. The analysis argues that FMIS replacement due to compulsory rebidding should be carefully considered.

Practical implications

Promoters of accounting reforms may consider the regulation of contracting out for FMIS a relevant issue to the institutionalization of accounting policies.

Originality/value

The analysis innovates by linking IPSAS accounting reform to the contracting out of FMIS.

Details

International Journal of Public Sector Management, vol. 33 no. 2/3
Type: Research Article
ISSN: 0951-3558

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Article

Andre Tavares de Aquino and Renata Maciel de Melo

The purpose of this paper is to establish the need and the importance of adopting a structured model to support the decisions by using a multicriteria focus to guide…

Abstract

Purpose

The purpose of this paper is to establish the need and the importance of adopting a structured model to support the decisions by using a multicriteria focus to guide drawing up a methodological framework. In addition, this study considers the maturity level of the organization, and the importance of continuous improvement after implementing ISO 9001.

Design/methodology/approach

This study presents a scientific technical foundation of the qualifying and selection criteria of the consultancy and Accredited Certification Body (ACB) by using ISO standards, and the guidance document CB25, which is related to quality. Finally, a numeric application with realistic data is undertaken using the PROMETHEE II method, and the GAIA plan.

Findings

The development of this study provides a new insight into the importance for selecting consultancy, and certification services in order to implement quality management systems within organizations.

Research limitations/implications

The current study is limited to the quality management services. If necessary to apply the same model to other areas, it is necessary looking for documents and regulations of this field. In addition, this model is focussed on a model for small or medium companies, which are still trying to achieve a higher position in the sector, and do not have experts in quality management.

Originality/value

The differential of this study is the foundation of the criteria for the proposed model. Other studies choose these criteria without any scientific basis. On the other hand, this study goes over many documents.

Details

Benchmarking: An International Journal, vol. 23 no. 7
Type: Research Article
ISSN: 1463-5771

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Article

Ricardo Lopes Cardoso, Rodrigo de Oliveira Leite and André Carlos Busanelli de Aquino

The purpose of this paper is to investigate whether analysts’ personal cognitive traits mitigate the efficacy of graphical impression management.

Abstract

Purpose

The purpose of this paper is to investigate whether analysts’ personal cognitive traits mitigate the efficacy of graphical impression management.

Design/methodology/approach

Three experiments are conducted wherein 525 professional accountants working as financial analysts rate a hypothetical company’s performance graph depicting its net income trend. The manipulation is the presence (absence) of impression management techniques. Hypotheses test whether different techniques are effective and whether analysts’ cognitive reflection ability mitigates manipulation efficacy.

Findings

Presentation enhancement is effective only with impulsive analysts, showing the weakness of this technique through the use of colors. Measurement distortion and selectivity techniques are effective for reflective and impulsive analysts; however, reflective analysts are more critical about graphs prepared via selectivity that emphasize profit recovery following crises.

Research limitations/implications

Each impression management technique is investigated in isolation and in controlled conditions. Further research could consider how personal cognitive traits impact the efficacy of combined techniques and whether imbedding manipulated graphs with other information mitigates impression management efficacy.

Practical implications

Research on impression management is mostly “task-oriented;” few “people-oriented” studies focus on decision making by those using financial reports. Users’ cognitive reflection ability is shown to undermine the efficacy of some impression management techniques.

Social implications

Financial analysts, auditors and regulators could develop mechanisms to avoid pervasive usage of (or enhance skepticism regarding) techniques not mitigated by users’ reflectiveness.

Originality/value

Evidence from financial analysts with an accounting background provides insights on individual characteristics’ influence on graphical impression management efficacy.

Details

Accounting, Auditing & Accountability Journal, vol. 31 no. 6
Type: Research Article
ISSN: 0951-3574

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Abstract

Details

Delivering Tourism Intelligence
Type: Book
ISBN: 978-1-78769-810-9

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Book part

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

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Article

Franco Jefferds dos Santos Silva, Herbert Ricardo Garcia Viana and André Nasser Aquino Queiroz

The purpose of this paper is to present a methodology for forecasting the availability off-highway trucks used in a fleet for large transport operations of ore and sterile…

Abstract

Purpose

The purpose of this paper is to present a methodology for forecasting the availability off-highway trucks used in a fleet for large transport operations of ore and sterile rock from an open pit mine.

Design/methodology/approach

This methodology enables the estimation of the number of hours of preventive and corrective maintenance required, which are used to predict truck availability. The authors used historical data for the maintenance strategy based on the hours of operation.

Findings

These data are statistically analyzed to obtain the key quantities and statistical models required to project availability and to develop equipment replacement plans.

Originality/value

A methodology for forecasting availability to assets in open pit mining industry was implemented.

Details

Journal of Quality in Maintenance Engineering, vol. 22 no. 4
Type: Research Article
ISSN: 1355-2511

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Book part

André Carlos Busanelli de Aquino, Ricardo Lopes Cardoso, Marcelo Sanches Pagliarussi and Valéria Lobo Archete Boya

This study extends prior balanced scorecard (BSC) research by incorporating the effects of uncertainty, payment schemes and the strength of causal relations proposed in…

Abstract

This study extends prior balanced scorecard (BSC) research by incorporating the effects of uncertainty, payment schemes and the strength of causal relations proposed in the performance measurement model (PMM) on the budgetary dynamics. Our analysis was restricted to two strategic business units (SBU), engineering projects and electricity distribution service, from a Brazilian electric power concessionaire. We postulate a mediated moderation association between uncertainty (treatment), bonus scheme (mediator), dispersion of payment scheme and the strength of causal relations proposed in the PMM (moderators) on budgetary slack (outcome). Additionally, we postulate that the use of accounting-based measures (ABM) also mediates the effect of uncertainty on budgetary slack. We gathered monthly observations from 102 indicators containing the target and achievement values throughout 2002–2006. Managers were later asked to answer questionnaires about the possible cause–effect relations between these indicators, then 215 causal maps of the department and corporate indicators were drawn up. Econometric analysis provided evidence that the budgetary slack observed is directly impacted by uncertainty, and this impact is moderated by the dispersion of payment scheme. However, we did not find any evidence that supported the mediation process proposed between uncertainty, ABM and budgetary slack. Incomplete implementation of BSC and the level of analysis adopted are possible explanations for that.

Details

Performance Measurement and Management Control: Measuring and Rewarding Performance
Type: Book
ISBN: 978-1-84950-571-0

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Article

Helio Aisenberg Ferenhof, Andrei Bonamigo, Andre Da Cunha, Rafael Tezza and Fernando Antonio Forcellini

The purpose of this paper is to verify if, in the dairy business ecosystem (dairy farmers, dairy cooperatives, government, research agencies, consultants and financial…

Abstract

Purpose

The purpose of this paper is to verify if, in the dairy business ecosystem (dairy farmers, dairy cooperatives, government, research agencies, consultants and financial institutions) perspective, the dairy production barriers presented by Bonamigo et al. (2016b) can be mitigated through the dairy production key factors indicated in the literature.

Design/methodology/approach

To achieve the proposed goal of this study, the methodology used for the study comprises three stages: exploratory search in the literature to identify barriers and drivers of dairy production, data collection and statistical model. For the first stage, the authors conducted exploratory research in the literature, to better understand the dairy production ecosystem and to find arguments that characterize the barriers and drivers of this activity. In the second stage, a structured questionnaire with 13 closed-ended questions in a single block, with ordinal responses, following the suggestion of Likert (1932), was developed and applied to the dairy production ecosystem players of Santa Catarina, Brazil. A total of 305 responses suitable for analysis based, that were analyzed through an exploratory factorial analysis and modeling of structural equations via partial least squares, resulting in the Statistical model.

Findings

Based on the analyses results, the authors verified that there is an inverse association between the characteristics of the barriers and the dairy production key factors. In this sense, the authors can confirm that the increase of the loads in the dairy production key factors, reduce loads of the milk production barriers. Based on the results of this test, new theoretical and practical insights can be identified to develop new studies with the aim of boosting the dairy sector development as well as providing support in the decision making of the dairy system players.

Research limitations/implications

This study may not have enabled a complete coverage of all existing peer-reviewed articles in the field of dairy production. It seems reasonable to assume that the review process covered a significant proportion of studies available.

Originality/value

It is the first study that compares identifies barriers and key factors of dairy production in Santa Catarina using as an analytical lens the business ecosystem.

Details

British Food Journal, vol. 121 no. 2
Type: Research Article
ISSN: 0007-070X

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Article

Jacques Bourgault and Stèphane Dion

Many relationships between politicians and bureaucrats are based on an energy‐equilibrium model where the politicians provide energy and the bureaucrats, equilibrium…

Abstract

Many relationships between politicians and bureaucrats are based on an energy‐equilibrium model where the politicians provide energy and the bureaucrats, equilibrium. According to this model, conflicts occur when one partner does not adequately fulfill his or her expected role. This model may be fruitfully used to study the relationship between the politician, the career bureaucrat, and the political appointee. The division of roles among this “ménage à trois” is particularly difficult and often generates tension. The situation is most prone to conflict when the government is in a period of change. At such times, the newly elected politicians have a tendency to mistrust the established bureaucracy and to depend almost exclusively on their political appointees. The dysfunctions induced by this phenomenon, in regard to the capacity of the bureaucracy to adequately fulfill its equilibrium role, are very clearly illustrated by the Canadian political transition of 1984, when the federal government was handed over to the Progressive Conservative Party. A series of interviews with ministers, senior civil servants, and senior policy advisors, all of whom had ringside seats to this transition, shows how the extensive power granted to ministerial offices aggravated the difficulties usually associated with a period of transition. This particular transition illustrates how important it is for the newly elected to ensure that their partisan policy advisors play their roles without getting in the way of the indispensable cooperation which must be established between ministers and senior civil servants.

Details

International Journal of Conflict Management, vol. 1 no. 4
Type: Research Article
ISSN: 1044-4068

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