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This article analysed how data collection systems (DCS) developed by governmental audit organizations (Court of Accounts) affect budgetary planning within local governments.

Eighteen semi-structured interviews complemented by six time-lagged interviews via WhatsApp were carried out with the actors involved in the preparation and auditing of the Medium-Term Expenditure Framework (MTEF) in Brazilian local governments. Documents such as the structured layouts of Courts' DCS and the publicised MTEF prepared by local governments were also analysed.

The findings indicate that Courts' DCS structured layouts reduce local governments' budgetary planning autonomy in elaborating their MTEF. It happens as the Courts' main driver is to make MTEF information auditable and not to improve the usefulness of information by governments. As a result, the planning choices of the local governments end up limited, not by the general legislation but by the rules established by the computerized systems of the Courts.

The paper's originality relies on demonstrating that the digitalisation of audit processes ultimately affects local governments' practices through structured layouts for the data collection on MTEF information - that impose rigidity on the budget planning process of local governments. The authors highlight the role of public sector auditing organisations as potential catalysts of reforms; however, this should be considered cautiously since the drivers and motivations of the organisation that sponsors public financial management reforms matter for overall reform effectiveness.

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.

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.

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.

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.

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

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

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.

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.

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.

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.

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.

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

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.

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.

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.

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.

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

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

The purpose of this paper is to analyze the effect of exposure to prosocial media content (PMC) on the subsequent intention to donate to a prosocial cause of a rejected group versus a prosocial cause of a neutral group. The hypothesis, supported in two experimental studies, is that for the individual exposed to a PMC, the difference in the donations for social causes of a rejected group and a neutral group is smaller than for the individual exposed to a non-PMC.

Two between-subjects experimental studies were performed. In both studies, the individual’s emotional responses were manipulated through PMC (conditions: prosocial versus non-prosocial). Then, respondents were asked to split a fixed amount of money between two social actions whose beneficiaries were members of a rejected group versus members of a neutral group.

It was found that the difference in donation between the two actions associated with different types of beneficiaries (i.e. rejected group vs neutral group) was smaller for the individuals exposed to PMC than for individuals exposed to non-PMC.

In this research, the donating behavior was operationalized by a simulated donation and not by a real donation.

Results suggest that PMC on the internet could be effective in reducing rejection for stigmatized dissociation groups for which it is difficult to get help.

The results suggest that exposure to PMC on the internet can increase donations for rejected groups. The confirmation of the PMC effect on reducing negative outcomes opens the possibility to diminish negativity toward stigmatized groups.

Theoretically, the explanations are based on the social comparison theory.

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.

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.

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

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

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.

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.

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.

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.

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.

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.

Obstetric adverse outcomes (AOs) are an important topic and the use of composite measures may favor the understanding of their impact on patient safety. The aim of the present study was to estimate AO frequency and obstetric care quality in low and high-risk maternity hospitals.

A one-year longitudinal follow-up study in two public Brazilian maternity hospitals. The frequency of AOs was measured in 2,880 randomly selected subjects, 1,440 in each institution, consisting of women and their newborn babies. The frequency of 14 AOs was estimated every two weeks for one year, as well as three obstetric care quality indices based on their frequency and severity as follows: the Adverse Outcome Index (AOI), the Weighted Adverse Outcome Score and the Severity Index.

A significant number of mothers and newborns exhibited AOs. The most prevalent maternal AOs were admission to the ICU and postpartum hysterectomy. Regarding newborns, hospitalization for > seven days and neonatal infection were the most common complications. Adverse outcomes were more frequent at the high-risk maternity, however, they were more severe at the low-risk facility. The AOI was stable at the high-risk center but declined after interventions during the follow-up year.

High AO frequency was identified in both mothers and newborns. The results demonstrate the need for public patient safety policies for low-risk maternity hospitals, where AOs were less frequent but more severe.