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The study draws upon three accounts to examine post-truth politics and its link to accounting. In studying Petrobras, a Brazilian petrochemical company embroiled in a corruption scandal, the authors draw upon a politics of falsity to understand how different depictions of similar events can emerge. The authors depict Petrobras' corporate social responsibility (CSR) disclosures during the period of corruption juxtaposed against the Brazilian Federal Police investigation (the Lava Jato/Car Wash Operation) and Petrobras' response to the allegations of institutional corruption.

The data set consisted of 56 Petrobras reports including Annual Reports, Financial Statements, Sustainability Reports and Form 20-Fs from 2004 to 2017, information disclosed by the Brazilian Federal Police concerning the Lava Jato Operation and media reports concerning Petrobras and the corruption scandal. The paper employs a discourse analysis approach to depict and interpret the accounts.

Through examining the connection between ontic accounts and ontological presuppositions, the authors illustrate a post-truth logic underpinning accounting, due to the interpretive, contestable and contingent nature of accounting information. Consequently, the authors turn to the “ethics of the real” as a response, as citizen subjects must be cautious in how they approach accounting and CSR disclosures.

Rather than relying on simplistic true/false dualities, the authors argue that the “ethics of the real” provides a courageous position for citizen subjects to interrogate the organisation by recognising the role of discourse and disclosure expectations on organisations in a post-truth environment. The study also illustrates how competing, contingent accounts of the same timeframe and events can emerge.

The authors examine predictors of self-legitimacy for police officers belonging to the Military Police force of São Paulo (Brazil). Considering the variables mobilized by the literature on self-legitimacy, the authors seek to identify what explains the self-legitimacy of militarized police officers.

A survey was applied to 298 frontline police officers in the city of São Paulo, analyzing indicators separated into two groups: relationship dimension and organizational dimension. An ordinary least square model is used to test the “relationship” and “organizational” variables on police officers' self-legitimacy.

Effectiveness is the strongest predictor for self-legitimacy. Organizational justice and distributive justice also present important effects, as the perception of citizens' attitudes toward police reinforces the conception of self-legitimacy as a dialogical construct, comprising here the public's expectations of police work as well as the police officers' perceptions that they are respected and considered important by the public.

There are no other studies on self-legitimacy related to Brazilian police officers or exploring these aspects among police officers submitted to a militarized structure. These results contribute to the ongoing debate on the militarization of police activities and their possible effects on police legitimacy.

The authors investigated the effect of basic human values in the prediction of COVID-19 vaccination behavior amongst public security agents in Brazil.

A sample of 15,313 Brazilian public security agents responded to the portrait values questionnaire and a COVID vaccination behavior measure. Multidimensional scaling analysis (MDS) was used to observe the order of the predicted by the theory. For hypotheses, the authors ran a series of Structural equation modeling (SEM) with direct effects between values and vaccination rate.

Results suggest that the values of conservation and self-transcendence positively predicted vaccination. A nonsignificative negative prediction was obtained for openness to change and self-enhancement values on vaccination behavior.

Data were collected using self-report questionnaires.

Institutional management should encourage capacitation campaigns aimed at public security agents, enabling a significant increase in vaccine protection for the public security institutions.

The reinforcement of conservation and self-transcendence values lead to the perception of the vaccine as a measure of caring for people in general and for the members of the ingroup, hence motivating the vaccination behavior.

The findings confirm that values encourage individuals to be vaccinated, due to their intrinsic motivation. This relationship did not appear to be clearly tested by previous empirical studies.

This study aims to examine the influence of lean management practices on organizational process effectiveness and maturity. The underlying assumption of this paper is that lean management practices may have a positive relation with the initiation and the adoption of a process management approach and be a first step to process management success.

Through a quantitative perspective, a survey was carried out in the Brazilian Federal Police with a valid sample of 991 participants. Data analysis was executed with confirmatory factor analysis and structural equations modeling.

Lean management practices have a positive influence on the Brazilian Federal Police process maturity and on process effectiveness. Process maturity has a positive impact on process effectiveness. The results extend the applicability of lean management practices in the public service scenario. The results will decrease the high failure rates in process transformation projects.

The main limitation of this study is that the researchers could not maintain full control of the research respondents because the data collection was carried out online.

Considering a scenario of increased pressure to upgrade organizational decisional process in the public sector and to offer better public services, the lean management practices can effectively contribute to the development of strategies and actions that will enhance a more effective public service management reality.

This study may contribute as a source of empirical data for future research in other national public organizations and may assist others to redesigning its strategies and actions to achieve excellence in decision-making, by adopting a more agile quality public service with less costs and waste.

New measurement and structural models were defined to analyze lean management practices in the public service as the predictors of organizational process maturity and effectiveness. The discussion on lean management practices, as a first step in process approach applicability, enhances a new process-based management perspective.

Purpose – Focusing on popular culture as unstructured, emergent talk, rather than encapsulated genre or text, this chapter dramatizes a slice of life riven by constant fear of violent assault.

Approach – I access accusatory discourse as the victim of the robbery that precipitates it. The chapter creates an impromptu alternative arena for reflexive ethnographic analysis of crime.

Findings – Most Brazilians live in South Atlantic coastal cities where beaches are loci of social and symbolic action carried out in a carnivalesque mode. The beach symbolizes the myth of national identity, or brasilidade. Culturally specific, yet transnational, beaches are sexually pleasurable spaces of race and class mixing. Armed robbery is the painful shadow-twin of celebration, as much a part of popular culture as bikinis, drink, and dance, but so, too, are the informal community mechanisms attempting to exclude less desirable carnival propensities from spaces marked safe and respectable. A whirlpool of rumor draws on an array of deviant images and acts.

Originality/value – Crime and social control are part of popular culture not merely as engines of re-presentation but as elemental aspects of practical living.

Literature has long been discussing indigenous forms of informal practices whose cultural origins are concealed. We first seek to provide a contextualization of the importance of an informal practice that is salient within the Brazilian culture – the Brazilian jeitinho. We then provide a historical background of the jeitinho, as well as an attempt to come up with a definition of the construct, which is by no means a definitive one. We explore how the jeitinho plays a role in the Brazilian organizational scenario, which may be useful for international companies aiming to do business in the country. Finally, we present a set of recommendations as how to deal with jeitinho in organizational-related occasions, drawing on the Brazilian historian Sérgio Buarque de Holanda's “cordial man” concept, which suggests that the roots of Brazilian culture lie in the patriarchal environment of the colonial period. We do not have in this chapter the intention of characterizing the multiplicity of Brazilian business practices, what would be an impossible task to accomplish in light of the enormous diversity of social contexts in Brazil. What we present in the chapter are some concepts and tools for working with and, fundamentally, understanding the organizational and social process the Brazilian context, which we hope may be useful for those interested in doing business in or with Brazil.

This essay aims to examine the relationship between socio‐economic forces and drug‐related organised crime in Brazil. It focuses on both judicial structures and social service delivery to illustrate how they impact the shaping of criminal networks – a recurrent situation in many Latin American countries.

Drawing from previous research on drug trafficking conducted for Amazonian states and the cities of Rio de Janeiro and Sao Paulo, this paper takes the viewpoint put forward by key development literature along with well established works on crime and corruption in order to conclude on interactions of important political, social and economic factors with crime.

It finds that some transformations introduced during the 1980s are a crucial element to understand the building up of criminal organisations. Furthermore, the absence of an effective judicial system, the lack of social service delivery by the government and cultural factors are central elements to take into account when seeking to address drug‐related crime.

A balance between positive and negative measures to combat organised crime and a better understanding of the institutional environment should be sought while designing public policies to address crime in Brazil. Moreover, further research is needed in order to gather a greater amount of reliable data, as well as an accurate appraisal of different strategies to prevent organised crime to broaden its incidence in the country.

The paper is a good starting point for those aiming to comprehend how organised crime operates in Brazil (and possibly in some Latin American countries).