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Article
Publication date: 14 October 2013

Eliete Bernal Arellano, Andre Wakamatsu and Rodolfo Ribas

The paper aims to identify the prevailing values of the public sector in Brazil, based on the tri-axial model. The study proposes to capture the dynamics between different values…

705

Abstract

Purpose

The paper aims to identify the prevailing values of the public sector in Brazil, based on the tri-axial model. The study proposes to capture the dynamics between different values axes of Brazilian public sector as well as to detect cultural differences between genders, level of commitment, and nature of work. An additional contribution is expected in understanding Brazilian values at public sector as a necessary approach to obtain a new order of public administration based on efficiency.

Design/methodology/approach

The paper opted for an exploratory study developed within the scope of a larger study aiming to understand the meaning of values in different cultures with an exclusive focus on the public sectors. Using a pre-validated questionnaire, 137 respondents, who work on Brazilian public sector, participated in the survey. A frequency analysis was conducted for various demographic variables. Descriptive statistics were used to understand the profile of the respondents in Brazil's survey. We have used the criteria recommended to all countries that participated in the study.

Findings

This empirical work demonstrate that the methodology based on the tri-axial model was able to capture the dynamics between different values axes of Brazilian public sector as well as to detect cultural differences between genders, level of commitment and nature of work. The dominant values perceived in almost every analysis, belong to pragmatic-economic axis such as professionalism, teamwork, adventure, knowledge, and challenge. This strong orientation to pragmatism is consistent with the needs of the Brazilian public sector to have a more entrepreneurial vision and focus on optimization the use of the financial resources.

Research limitations/implications

Because of the chosen sample approach, the research results may lack generalizability.

Practical implications

The paper includes implications for a management based on values as a model to obtain efficiency at public sector in Brazil

Originality/value

This research is part of an international project interesting in investigating values within different countries and cultures. It provides data from a country that belongs to an emergent group of world economy such as BRICs and has different scenery compared to traditional actors of global business.

Details

Cross Cultural Management, vol. 20 no. 4
Type: Research Article
ISSN: 1352-7606

Keywords

Book part
Publication date: 3 May 2017

Maria Ester de Freitas

The objective of this chapter is to outline an integrating picture of the situation, representativeness, contradictions, and challenges that the treatment of diversity assumes in…

Abstract

The objective of this chapter is to outline an integrating picture of the situation, representativeness, contradictions, and challenges that the treatment of diversity assumes in Brazilian society and in its organizations. The aim is to reply to the research question: “How are public policies and organizational practices constructing ways of inserting and valuing the diversity of Brazilians?” We provide a brief background of the changes in the global and Brazilian contexts over the last few decades and analyze the demographic data presented in the 2010 Census and in studies on diversity that were published in the main periodicals in the Administration area in Brazil, between 2000 and 2014 with regard to the segments most widely studied in the academic literature: Afro-descendants, homosexuals, the elderly, Indians, women, and people with a disability. The conclusion reached is that, in a short period of time, Brazil has made great strides in constructing the mechanisms and legal devices for recognizing the rights of its diverse population and that private companies are in the initial stages of introducing diversity programs.

Open Access
Article
Publication date: 4 February 2019

Grazielle Sucupira, Flávio Saab, Gisela Demo and Paulo Henrique Bermejo

The subject of innovation in public service has been gaining attention in Brazilian scientific practice and production. This paper aims to identify national studies on innovation…

5933

Abstract

Purpose

The subject of innovation in public service has been gaining attention in Brazilian scientific practice and production. This paper aims to identify national studies on innovation in public administration and increase the level of knowledge about the subject, as well as to inspire new research and promote advances in theoretical and practical knowledge about innovation in the public sector.

Design/methodology/approach

The present study has a descriptive purpose, quantitative nature and was performed through a bibliometric study based on the protocol proposed by Cronin et al. (2008). Documentary data were collected from scientific articles, and quantitative techniques for descriptive statistics were used to analyze the results. Were selected Brazilian scientific journals classified with Qualis equal to or higher than B1, in the area of Public Administration and Business, Accounting and Tourism, in the quadrennium 2013-2016; a total of 164 journals searched.

Findings

The results herein indicate a research gap that should be filled by more theoretical studies. Also, they point to the need for multimethod research studies that promote the evaluation of product and process innovation, especially related to the phases of invention and implementation.

Originality/value

Few studies have covered public administration and, especially, innovation reviews; none of these studies focused on innovation in the Brazilian public sector, as proposed by this research; the period of analysis and coverage of journals used as search criteria also differ from other reviews in the area of innovation and public sector.

Details

Innovation & Management Review, vol. 16 no. 1
Type: Research Article
ISSN: 2515-8961

Keywords

Article
Publication date: 17 July 2020

Gustavo Cesário, Ricardo Lopes Cardoso and Renato Santos Aranha

This paper aims to analyse how the supreme audit institution (SAI) monitors related party transactions (RPTs) in the Brazilian public sector. It considers definitions and…

Abstract

Purpose

This paper aims to analyse how the supreme audit institution (SAI) monitors related party transactions (RPTs) in the Brazilian public sector. It considers definitions and disclosure policies of RPTs by international accounting and auditing standards and their evolution since 1980.

Design/methodology/approach

Based on archival research on international standards and using an interpretive approach, the authors investigated definitions and disclosure policies. Using a topic model based on latent Dirichlet allocation, the authors performed a content analysis on over 59,000 SAI decisions to assess how the SAI monitors RPTs.

Findings

The SAI investigates nepotism (a kind of RPT) and conflicts of interest up to eight times more frequently than related parties. Brazilian laws prevent nepotism and conflicts of interest, but not RPTs in general. Indeed, Brazilian public-sector accounting standards have not converged towards IPSAS 20, and ISSAI 1550 does not adjust auditing procedures to suit the public sector.

Research limitations/implications

The SAI follows a legalistic auditing approach, indicating a need for regulation of related public-sector parties to improve surveillance. In addition to Brazil, other code law countries might face similar circumstances.

Originality/value

Public-sector RPTs are an under-investigated field, calling for attention by academics and standard-setters. Text mining and latent Dirichlet allocation, while mature techniques, are underexplored in accounting and auditing studies. Additionally, the Python script created to analyse the audit reports is available at Mendeley Data and may be used to perform similar analyses with minor adaptations.

Details

Journal of Public Budgeting, Accounting & Financial Management, vol. 32 no. 4
Type: Research Article
ISSN: 1096-3367

Keywords

Article
Publication date: 4 September 2019

Ricardo Malagueño, Sudarshan Pillalamarri, Amaury José Rezende and Marcelo Botelho da Costa Moraes

The purpose of this paper is to examine the effects of length of service and ethical ideologies on cognitive moral development (CMD) and ethical behavioral intentions among public

Abstract

Purpose

The purpose of this paper is to examine the effects of length of service and ethical ideologies on cognitive moral development (CMD) and ethical behavioral intentions among public sector tax auditors in Brazil.

Design/methodology/approach

The research data were collected via survey questionnaires from a sample of 625 auditors who work for the Brazilian tax authority. Participants voluntarily complete an online instrument which included three scenarios with context-specific moral dilemmas, questions about the specific scenarios and an ethics position questionnaire. Multinomial logistic and ordinary least squares regressions were used to analyze the data.

Findings

The findings reveal that public sector tax auditors with shorter length of service are more likely to be at higher stages of moral development; relativistic ideology among public sector auditors is positively associated with more lenient ethical behavioral intention; idealistic ideology among public sector auditors is positively associated with stricter ethical behavioral intention; public sector auditors classified as absolutists are stricter in their ethical behavioral intentions; and public sector auditors classified as absolutists with length of service between 5 and 15 years are more likely to be at higher stages of moral development when compared to public sector tax auditors with longer length of service.

Originality/value

To the best of the authors’ knowledge, the study is one of the first studies that attempt to understand the effects of length of service and ethical ideology on CMD and ethical behavioral intention among public sector auditors. Additionally, it examines these issues in the context of Latin America.

Details

Journal of Applied Accounting Research, vol. 21 no. 4
Type: Research Article
ISSN: 0967-5426

Keywords

Abstract

Details

The Brazilian Way of Doing Public Administration
Type: Book
ISBN: 978-1-80262-655-1

Article
Publication date: 15 June 2023

Cintia de Melo de Albuquerque Ribeiro, Marcelo Pereira Moraes, Alan Bandeira Pinheiro and Júlio Neto

This paper aims to assess the level of compliance of the Integrated Management Reports of four Brazilian public universities with the International Integrated Reporting Framework.

Abstract

Purpose

This paper aims to assess the level of compliance of the Integrated Management Reports of four Brazilian public universities with the International Integrated Reporting Framework.

Design/methodology/approach

The authors carried out documentary research on the management reports of four Brazilian public universities for the period 2018–2020. For the analysis, the authors developed a Disclosure Index (DI) that analyzes the content of the reports and allows them to verify the quality of these institutional documents.

Findings

The results show that two universities present low quality of their reports with a disclosure rate lower than 50%, while the other two demonstrate evolution in the quality of reporting over the years. In addition, the findings point to the need for greater conciseness in the preparation of reports and accessibility of disclosures, as well as inclusion of the impacts of organizations’ activities on society and the environment.

Practical implications

This research brings relevant contributions by identifying points of improvement in the dissemination of information by management reports from an Integrated Reporting approach and by identifying the need to adopt strategies that expand the understanding and knowledge of the preparers about this new approach.

Originality/value

The authors adapted a DI to measure the adhesion of the management reports of Brazilian universities to the Integrated Reporting approach. The results will be of interest to public organizations that seek to improve information disclosure based on an Integrated Reporting approach.

Details

Social Responsibility Journal, vol. 20 no. 1
Type: Research Article
ISSN: 1747-1117

Keywords

Article
Publication date: 9 October 2017

Juliana Pascualote Lemos de Almeida, Simone Vasconcelos Ribeiro Galina, Marcia Mazzeo Grande and Daiane Gressler Brum

The purpose of this paper is to analyse how Lean office planning and implementation take place in a Brazilian regulatory agency and to investigate the adjustments needed for its…

2176

Abstract

Purpose

The purpose of this paper is to analyse how Lean office planning and implementation take place in a Brazilian regulatory agency and to investigate the adjustments needed for its implementation.

Design/methodology/approach

A longitudinal case study was conducted. Interview was the main source of evidence. Between September and October 2012, data about the planning phase were collected; between April and May 2015, Lean office implementation was investigated. Altogether, five employees of the agency were interviewed.

Findings

The agency assumed its mission as value for the user, establishing control process, evaluating and improving processes to achieve perfection and recognising its weakness in a continuous improvement culture. Planning and implementation of Lean office in the regulatory agency followed the main recommendations in the literature. However, adjustments were necessary in accordance with the particularities of the public institution.

Research limitations/implications

Owing to the nature of this study, no generalisation was possible. Moreover, interviews with managers were about both Lean planning, which has taken place in the past, and Lean implementing, which is still running; thus, some information may be abstruse.

Practical implications

It was possible to list the main adjustments needed for planning and implementing the Lean office in the public agency and some are applicable for other public administration bodies.

Originality/value

Lean office studies are mainly related to private organizations, but this paper demonstrates that their fundamentals are preserved in public service, and thus it proved that Lean thinking may be applied to the public administration. It also raised a series of questions for future studies.

Details

International Journal of Lean Six Sigma, vol. 8 no. 4
Type: Research Article
ISSN: 2040-4166

Keywords

Article
Publication date: 12 October 2012

Silvia A. Nelson

The purpose of this paper is to use generational cohort and professionalism theories as the framework to examine the interaction between supervisor‐subordinate relationships…

1288

Abstract

Purpose

The purpose of this paper is to use generational cohort and professionalism theories as the framework to examine the interaction between supervisor‐subordinate relationships, work‐family conflict, discretionary power and affective commitment at the work‐life interface for Northeast Brazilian public sector professional nurses.

Design/methodology/approach

Quantitative data were collected from 550 public hospital nurses in North‐Eastern Brazil. Path and multivariate analysis were used to test the hypotheses.

Findings

The findings demonstrate that the impact of the independent variables on affective commitment was statistically significant but low. The impact of NPM factors such as contracting out and multiple job‐holding was a major influence on affective commitment and work‐life interface across generational cohorts. The analysis revealed significant differences between generational cohorts and suggested that affective commitment may well be enhanced by improving the quality of the work‐life interface and consequently, the wellbeing of nurses.

Research limitations/implications

This study is confined to the Northeast of Brazil and confined to public sector hospitals. The self‐reporting techniques used in this study to gather information may be open to common method bias.

Originality/value

The contribution of this research includes the provision of new information about the working context of professional nurses in Brazil, which is a fast growing BRICS economy where the issues surrounding the practice of nursing and nurse management are not well studied to date (i.e. NPM impact on nurse environment). North‐eastern Brazilian managers need to be more aware of generational differences and their impact on levels of affective commitment and the quality of the work‐life interface and wellbeing.

Article
Publication date: 20 June 2019

Paulo Rafael Minetto Maceta and Fernando Tobal Berssaneti

Project portfolio management (PPM) is a managerial technique used to seek the strategic goals of organizations improving their performance. The public sector has some…

1095

Abstract

Purpose

Project portfolio management (PPM) is a managerial technique used to seek the strategic goals of organizations improving their performance. The public sector has some characteristics that differ from the private sector, since their management approaches are different. The purpose of this paper is to compare the PPM’s practices and techniques in the public and private sectors.

Design/methodology/approach

This paper uses the study case methodology through eight case studies that were undertaken in Brazil: four in public and four in private sectors. The field research used semi-structured interviews that were analyzed using the NVivo software.

Findings

In both sectors, strategic alignment is the goal of PPM, and the same tools are employed. The public sector displays better process documentation and lower risk awareness than the private sector, showing an improvement point for the public sector. The selection and prioritization criteria differ from each sector, showing the difference in the strategic goals of public and private sectors.

Research limitations/implications

The limitations of this paper are related to the number of organizations studied; however, the case studies represent organizations from different sectors and industries maximizing heterogeneity, but focusing on Brazil.

Social implications

The prioritization and effective allocation of projects spending in the Brazilian public sector could be improved with the comparison of their current practices with the ones used in private sector, increasing its transparency and cost allocation.

Originality/value

This study broadens the understanding of PPM in the public sector, which is a gap in the academic literature, comparing its practices with those used in the private sector.

Details

International Journal of Managing Projects in Business, vol. 13 no. 7
Type: Research Article
ISSN: 1753-8378

Keywords

1 – 10 of over 7000