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Open Access
Article
Publication date: 22 January 2024

Rosa Agúndez Del Castillo, Lígia Ferro and Eduardo Silva

This article approaches the possibilities of photo elicitation as a technique for social research in the landscape of technology-mediated instantaneous interpersonal communication.

Abstract

Purpose

This article approaches the possibilities of photo elicitation as a technique for social research in the landscape of technology-mediated instantaneous interpersonal communication.

Design/methodology/approach

This case study, which involved persons with prison experience in the process of returning to the community, demonstrates how participant-generated photographs made with mobile handheld electronic devices and the meanings participants have attached to them allowed the research to take a co-creative turn.

Findings

The data analyzed show the potential of photo elicitation to build a link between researcher and researched that empowers the latter with agency in designing the results and also throughout the research process as a whole, thus allowing the former to reach a deeper level of understanding of the research participants' social reality.

Originality/value

The research conducted showcases the possibilities of this technique to approach the field of emotions from the ethnography and how they can build knowledge – especially in the work with vulnerable populations in vulnerable contexts – and generate new categories of analysis.

Details

Qualitative Research Journal, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1443-9883

Keywords

Article
Publication date: 5 February 2021

Enrico Gianotti and Eduardo Damião da Silva

The purpose of this paper is to set a framework for strategic management of credit card fraud, by mapping its stakeholders within a card issuer and outlining its ideal strategies.

1236

Abstract

Purpose

The purpose of this paper is to set a framework for strategic management of credit card fraud, by mapping its stakeholders within a card issuer and outlining its ideal strategies.

Design/methodology/approach

The objectives are attained via case study. Primary data was collected by interviewing two fraud risk managers at the card issuer, while secondary data was collected by gathering all investor reports released from 2015 to 2019 by the financial institution. All data were submitted to content analysis and further analyzed using Mendelow’s power/interest matrix.

Findings

Seven groups of stakeholders were identified, the expectations of each group uncovered and KPIs proposed to measure how well the financial institution meets those expectations. Strategies to deal with and prioritize groups were outlined, while highlighting the need for repositioning stakeholders identified as potential blockers or facilitators of strategic initiatives and pressure factors in times of low performance.

Practical implications

Strategic management of stakeholders is essential for fraud risk managers and researchers to understand what is relevant and what is not. This paper creates a framework for addressing managerial and academic efforts based on stakeholders mapping. Further initiatives in research and practice should consider the following question: “Which stakeholder expectation will be better satisfied?” In case the answer is “none”, it is advised that the initiative be reconsidered.

Originality/value

Previous literature focusses mostly on the technical challenges, leaving a gap in both literature and practice for using Strategic Management. For the first time in literature, this research combines theories and terminologies from fraud risk management and strategic management.

Article
Publication date: 15 June 2018

Cássio da Nóbrega Besarria, Nelson Leitão Paes and Marcelo Eduardo Alves Silva

Housing prices in Brazil have displayed an impressive growth in recent years, raising some concerns about the existence of a bubble in housing markets. In this paper, the authors…

Abstract

Purpose

Housing prices in Brazil have displayed an impressive growth in recent years, raising some concerns about the existence of a bubble in housing markets. In this paper, the authors implement an empirical methodology to identify whether or not there is a bubble in housing markets in Brazil.

Design/methodology/approach

Based on a theoretical model that establish that, in the absence of a bubble, a long-run equilibrium relationship should be observed between the market price of an asset and its dividends. The authors implement two methodologies. First, the authors assess whether there is a cointegration relationship between housing prices and housing rental prices. Second, the authors test whether the price-to-rent ratio is stationary.

Findings

The authors’ results show that there is evidence of a bubble in housing prices in Brazil. However, given the short span of the data, the authors perform a Monte Carlo simulation and show that the cointegration tests may be biased in small samples. Therefore, the authors should be caution when assessing the results.

Research limitations/implications

The results obtained from the cointegration analysis can be biased for small samples.

Practical implications

The information on the excessive increase of the prices of the properties in relation to their fundamental value can help in the decision-making on investment of the economic agents.

Social implications

These results corroborate the hypothesis that Brazil has an excessive appreciation in housing prices, and, as Silva and Besarria (2018) have suggested, this behavior explains, in part, the fact that the central bank has taken this issue into account when deciding about the stance of monetary policy of Brazil.

Originality/value

The originality is linked to the use of the Gregory-Hansen method of cointegration in the identification of bubbles and discussion of the limitations of the research through Monte Carlo simulation.

Details

International Journal of Housing Markets and Analysis, vol. 11 no. 5
Type: Research Article
ISSN: 1753-8270

Keywords

Article
Publication date: 15 May 2024

Eduardo da Silva Fernandes, Ines Hexsel Grochau, Carla Schwengber ten Caten, Diogo José Horst and Pedro Paulo Andrade Junior

This paper aims to identify the determining factors for the financial performance (FP) of social enterprises in an emerging country, in this case Brazil.

Abstract

Purpose

This paper aims to identify the determining factors for the financial performance (FP) of social enterprises in an emerging country, in this case Brazil.

Design/methodology/approach

This paper identifies the determinants of the FP of social enterprises in Brazil using the resource-based view as a theoretical lenses and the quantitative method (n = 601) of logistic regression, analyzing the importance of nine variables related to SEs.

Findings

The findings refer to practical contributions (which show how SEs should focus and allocate their resources to maximize FP) and theoretical contributions linked to entrepreneurship literature (by differentiating the results of this work from the literature on commercial entrepreneurship in terms of resources), social entrepreneurship literature (by presenting the resources that determine their FP), business literature, entrepreneurial finance and entrepreneurship in emerging economies.

Originality/value

This work represents a novelty from a methodological point of view, filling the gap regarding the lack of studies that apply a quantitative methodology to a large sample and analyze several different variables when most studies analyze only one factor related to the performance of an organization. It also fills the gap in entrepreneurship studies that use some theoretical lenses. This work is also a pioneer in analyzing the variables involved, such as market orientation, technologies and impact measurement in social entrepreneurship. As this work uses data from a secondary sample, there is the limitation of not choosing the analyzed variables. Even though there were many variables in the sample, it was impossible to consider some variables, referring to various aspects of resources and performance. For this same reason, the social performance of SEs, which is of fundamental importance within the objectives of any organization of this type, was not analyzed and may be a suggestion for future work.

Details

Social Enterprise Journal, vol. 20 no. 4
Type: Research Article
ISSN: 1750-8614

Keywords

Article
Publication date: 1 June 2020

Betânia Mafra Kaizer, Carlos Eduardo Sanches Silva, Anderson Paulo de Pavia and Thaís Zerbini

The main purpose of this work is a bibliometric and descriptive review of the literature on instruction planning of training offered in the e-learning modality in work…

1251

Abstract

Purpose

The main purpose of this work is a bibliometric and descriptive review of the literature on instruction planning of training offered in the e-learning modality in work corporations to identify methodologies and experiences that will serve as a model for professionals working in planning e-learning training in the corporate context.

Design/methodology/approach

The timeline from 2010 to 2020 was adopted. Data were extracted from five databases and were compiled in the software Zotero. Based on defined criteria, 260 productions were identified. The interrelation and metric presentation of the data from these studies were done in the software VosViewer. Subsequently, were selected only free access papers, resulting in 64 publications. From these, we chose 6 empirical studies for a descriptive analysis based on specific criteria.

Findings

The range of hardware and software platforms has stimulated the use of virtual reality (VR) and augmented reality (AR) and artificial intelligence (AI) resources in corporative training. The use of management tools, such as Voice of Customer (VOC) and Quality Function Deployment (QFD), can support those responsible for instructional planning. The literature presented important elements that should be considered for the proper planning of an e-Learning training: learner: feedback, control of self-learning process, classification of cultural profiles in the case of courses in which participants are geographically distant and training management: content and delivery mode of instruction.

Originality/value

We selected 6 empirical studies that presented models, systems or experiences on training planning to support decisions in this area. This article contributes to the area of T&D showing an updated context of practices for the implementation of training systems that have been adopted in several countries. We present quantitative indicators of scientific production using two additional software to support the bibliometric review: Zotero and VosViewer. This article used five databases and a research equation to systematically present the current panorama of research on training planning from the perspective of the areas of management and organizational psychology.

Details

European Journal of Training and Development, vol. 44 no. 6/7
Type: Research Article
ISSN: 2046-9012

Keywords

Article
Publication date: 31 January 2023

Eduardo da Silva Flores, Joelson Oliveira Sampaio, Aziz Xavier Beiruth and Talles Vianna Brugni

The main purpose of this study is to evaluate whether the COVID-19 pandemic has stimulated earnings management among publicly traded companies in Brazil and the USA.

Abstract

Purpose

The main purpose of this study is to evaluate whether the COVID-19 pandemic has stimulated earnings management among publicly traded companies in Brazil and the USA.

Design/methodology/approach

The authors analyzed the above-mentioned effects based on 22,244 observations of Brazilian companies and 139,856 observations of American companies from 1998 to 2020. The proxy used to detect earnings management based on discretionary accruals (DAC) was obtained by using the Modified Jones Model (MJM) (Dechow et al., 1995), with adjustments suggested by Kothari et al. (2005). In accordance with previous studies (e.g. Brown et al., 2015; Enomoto et al., 2015; Galdi et al., 2020; Huang and Sun, 2017; Roychowdhury, 2006), the authors also employed a second proxy to detect earnings management through real activities associated with unusual losses for fixed assets (property, plant and equipment (PPE)).

Findings

The study’s findings indicate that the discretionary accruals of Brazilian companies varied in a more accentuated manner during the COVID-19 pandemic, making it possible to deduce that a recent history of economic depression may entail greater incentives for earnings management in an emerging economy. In addition, the authors verified that the effects of the current crisis on earnings management proxies denote a signal that is distinct from previous economic crises, which may be interpreted as an attempt to postpone the effects of the pandemic on financial statements, especially those of the Brazilian capital markets.

Originality/value

Unlike previous crises, this pandemic has led to direct restrictions on a wide variety of economic segments rather than indirect contagion due to anomalies in the financial markets, making it a phenomenon with the characteristics of a quasi-natural experiment for studies related to the quality of accounting information. Considering that both Brazil and the USA provide an opportune economic contrast, given their discrepancies in terms of economic growth over the past two decades, the researchers believe that there is an unusual opportunity to understand how earnings management can be an incentive for managers in environments where crises arose from natural causes.

Details

Journal of Accounting in Emerging Economies, vol. 13 no. 4
Type: Research Article
ISSN: 2042-1168

Keywords

Article
Publication date: 3 June 2020

Betânia Mafra Kaizer, Carlos Eduardo Sanches da Silva, Thaís Zerbini and Anderson Paulo Paiva

The purpose of this study is a bibliometric and descriptive review of the literature on instruction planning of training offered in the e-learning modality in work corporations to…

Abstract

Purpose

The purpose of this study is a bibliometric and descriptive review of the literature on instruction planning of training offered in the e-learning modality in work corporations to identify methodologies and experiences that will serve as a model for professionals working in planning e-learning training in the corporate context.

Design/methodology/approach

The timeline from 2010 to 2020 was adopted. Data were extracted from five databases and were compiled in the software Zotero. Based on defined criteria, 260 productions were identified. The interrelation and metric presentation of the data from these studies were done in the software VosViewer. Subsequently, were selected only free access papers, resulting in 64 publications. From these, the authors chose six empirical studies for a descriptive analysis based on specific criteria.

Findings

The range of hardware and software platforms has stimulated the use of virtual reality (VR) and augmented reality and artificial intelligence (AI) resources in corporative training. The use of management tools such as voice of customer (VOC) and quality function deployment (QFD), can support those responsible for instructional planning. The literature presented important elements that should be considered for the proper planning of an e-learning training: learner: feedback, control of self-learning process, classification of cultural profiles in the case of courses in which participants are geographically distant and training management: content and delivery mode of instruction.

Originality/value

The authors selected six empirical studies that presented models, systems or experiences on training planning to support decisions in this area. This study contributes to the area of T&D showing an updated context of practices for the implementation of training systems that have been adopted in several countries. The authors present quantitative indicators of scientific production using two additional software to support the bibliometric review, namely, Zotero and VosViewer. This study used five databases and a research equation to systematically present the current panorama of research on training planning from the perspective of the areas of management and organizational psychology.

Details

European Journal of Training and Development, vol. 44 no. 8/9
Type: Research Article
ISSN: 2046-9012

Keywords

Article
Publication date: 31 January 2020

Marcelo Eduardo Alves da Silva

This paper aims to investigate the dynamic relationship between economic growth and income inequality, an issue that has not found a clear consensus in the literature.

Abstract

Purpose

This paper aims to investigate the dynamic relationship between economic growth and income inequality, an issue that has not found a clear consensus in the literature.

Design/methodology/approach

The paper uses a Panel VAR approach, using state-level data for Brazil, to assess the dynamic effects of inequality on economic growth and vice versa.

Findings

The paper shows that inequality shocks lead to higher economic growth, therefore supporting the view that, in poor countries, higher inequality does benefit economic growth. The paper also presents evidence that higher growth leads to lower income inequality. The results are robust to different inequality measures and when a measure of human capital accumulation is included in the estimation.

Originality/value

Recent evidence has favored the idea that higher inequality hurts economic growth. This paper shows that this might not be the case when the dynamic relationship between growth and inequality is examined in a developing country with high inequality and capital market imperfections.

Details

International Journal of Development Issues, vol. 19 no. 1
Type: Research Article
ISSN: 1446-8956

Keywords

Book part
Publication date: 30 November 2011

I am honored to present Volume 22 of Political Power and Social Theory (PPST). This volume is a landmark, in that it is among the first volumes of PPST to be dedicated to a single…

Abstract

I am honored to present Volume 22 of Political Power and Social Theory (PPST). This volume is a landmark, in that it is among the first volumes of PPST to be dedicated to a single topic. With the 2012 U.S. Presidential Election in sight, this special volume on the meaning of Barack Obama's presidency from a critical social science perspective is especially timely. For the first part of the volume, Eduardo Bonilla-Silva and Louise Seamster have put together a diverse collection of essays on the politics of race in the age of Obama. For the second part (the Scholarly Controversy section familiar to PPST readers), Philip S. Gorski offers provocative reflections on Obama and civil religion in the United States, with critical commentary from Joseph Gerteis, Andrew R. Murphy, and Michael Young and Christopher Pieper.

Details

Rethinking Obama
Type: Book
ISBN: 978-0-85724-911-1

Article
Publication date: 13 October 2023

Eduardo André Cândido Da Silva, Flávio Santino Bizarrias, Renato Penha, Luciano Ferreira da Silva and Cristiane Drebes Pedron

Despite the significant interest from researchers and practitioners, the literature on project value measurement from the perspective of the customer is non-existent. This study…

Abstract

Purpose

Despite the significant interest from researchers and practitioners, the literature on project value measurement from the perspective of the customer is non-existent. This study aims to address this gap by developing and validating a scale to measure project value through a customer lens called the customer perception of project value scale.

Design/methodology/approach

A list of items was initially generated based on 762 sample responses through a systematic review of the literature and with the participation of specialists. Exploratory and confirmatory factorial analyses and structural equation modelling were used to develop and validate the scale.

Findings

The authors formulated a four-dimension scale. The dimensions used to measure the second-order construct are customer centrality, process, delivery and cost-benefit. This was validated using a nomological structure.

Research limitations/implications

The non-consensual nature of what is value in projects restricts the results of this study to the context of a specific group of stakeholders only, that is, the consumers of the projects. The authors also see limitations in the absence of competing scales, which do not allow the comparison of the instrument with alternative measures.

Practical implications

This study allows project managers and other professionals to measure a project’s perceived value from the customer’s point of view and manage the improvement of this perception.

Originality/value

To the best of the authors’ knowledge, this is the first study to propose a scale to measure project value, which advances the literature on project management and value and contributes to academic knowledge and practice by measuring project value from the customer standpoint.

Details

European Business Review, vol. 36 no. 3
Type: Research Article
ISSN: 0955-534X

Keywords

1 – 10 of 337