Search results

The purpose of this paper is to broaden the knowledge to identify which factors influence the relationship between business undergraduates and corporate social responsibility (CSR).

Hypotheses have been developed to test the relationship between personal values of business undergraduates and CSR. Results have been achieved from 434 questionnaires within a survey through seven campuses of Brazilian universities. The data were primarily submitted to descriptive statistics – univariate analysis, followed by a four-factor analyses and finally, a structural model – one of the components from the structural equation modelling (SEM) was applied.

The results identified that undergraduate students who valued issues and behaviours connected with self-direction, stimulation, universalism and benevolence are more prone to value organizational philosophy towards CSR. Furthermore, it was identified that the more business administration students value such themes, there will be a higher chance of them of getting involved in CSR, when occupying decision-making positions. Further results show that women valued the issue more – and their interest increased, as they become older.

The results contribute to the identification of a student profile with increased affinity towards CSR, as well as highlighting gaps in business education, which will affect future managers’ social responsibility standards and decisions.

This paper suggests new hypotheses and adopts measures towards personal values and CSR, which had not been used together previously.

This study aims to analyze the situation of Federal Universities (FUs) regarding compliance with the Sustainable Logistics Management Plan (PLS) Normative Instruction (NI) 10/2012, the adoption of which is compulsory for all agencies and entities of direct, autarchic and foundational public administration and dependent state-owned enterprises, including FUs. PLS is an instrument intended to establish sustainability practices in the management of public organizations.

The data were collected through searches on the websites of the 68 Brazilian FUs that constitute the study population, along with their plans of action (PAs) and monitoring reports.

The collected data revealed that only 25% of the FUs had a current PA and 15% published a report for the years 2020 or 2021. Furthermore, the most commonly found mandatory issue to be addressed in PAs was electricity, and the least frequent was sustainable procurement and contracting.

Future research should be conducted with the Management Committee of the PLS to understand the reason for the discontinuity of this work in some universities and the rationale behind the mandatory issues.

Some studies address FUs’ implementation of PLS, which promotes sustainable management systems. However, each of the identified studies investigated only one of the seven mandatory issues set down in NI 10/2012, which did not allow a complete assessment of the FUs’ situation exclusively in respect of compliance with the PLS.

This study aims to propose and test a research framework for analyzing the relationship between new product development (NPD) best practices and performance in companies that belong to innovative industries in Brazil.

A quantitative survey was conducted, involving several industries, including agricultural machinery, automotive and pharmaceutical. Data was analyzed through multiple linear regression.

Among the best practices investigated, the main results show that “innovative culture” and “project climate” are factors that significantly affect the performance of the NPD.

The choice of best practices can be considered a major limitation of this study, as this is a dynamic concept depending on a continuous analysis that must take into account the economic and technological environment.

This study highlights a relationship between an innovative culture and performance. Some practices may be adopted to address an innovative culture, such as stimulating employee creativity, acceptance and partnership with external actors for the joint development of technologies and employee involvement with NPD.

The findings expand the debate on best practices in NPD and innovation management by presenting results on the topic in an emerging country, in this case, Brazil.

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.

The purpose of this paper is to draw on available data regarding the historical event of the major Lisbon earthquake of 1755 in order to understand the governance structure that was set to rebuild the city of Lisbon, as well as to elaborate on Max Weber’s theory of authority.

The present study aims to extend our knowledge on the role of leadership in organizational transformation, by examining the authority structure of governance in the aftermath of a major catastrophic event, using the study of an extreme case to generate new management theory.

The study founded evidence that the successful rebuilding of Lisbon after the earthquake was accompanied by a certain kind of governance structure that included an authority structure that simultaneously incorporated Weber’s authority types of charisma, tradition and rationality; and there was a clear distinction between the roles of each kind of authority, as well as the inviolable respect and sacredness of each other’s terrain that seems to lead to that effectiveness.

It is possible that the historical conditions in which this social transformation took place might not be repeatable in today’s context, but the analysis of such an extreme case of destruction and rebuilding evidences that the “atomistic” approach of Max Weber on authority can be enriched with a “molecular” approach that, at the same time, helps to further develop the concept of “shared leadership” by analyzing it from a Weberian point of view.

Today’s organizations should analyze their governance structure and management staff from a “molecular” Weberian perspective, if they want to achieve major transformations.

The study further develops Max Weber’s theory of authority and discusses it regarding a “shared leadership” perspective.

The purpose of this paper is to investigate how company size and the type of production system affect the adoption of supply chain management (SCM) practices in companies in the electro‐electronics sector in Brazil.

An e‐mail survey of 107 companies associated with the Brazilian Electrical and Electronics Industry Association (ABINEE) was conducted. Statistical techniques were employed to verify the adoption of SCM practices according to the size of the company and its production system.

The major results indicate that the larger the size of the company, the higher the level of adoption of SCM practices, and that the choice of SCM practices depends upon the type of production system implemented.

The implications of this study are useful to top management leaders of small‐ and medium‐sized enterprises since the findings enable them to identify the most common practices adopted by either large‐, medium‐ or small‐sized companies in order to benchmark the level of adoption of SCM practices. Production managers can also benefit from this study by identifying the SCM practices that may support certain production systems.

The paper deals with the reality of companies in the electro‐electronics sector in Brazil, which is part of a global supply chain; therefore, the results obtained can be useful to foreign companies in this sector. This is the first known research that integrates such concepts in Brazil.

The purpose of this paper is to study the portrayal of early accountants in the unfamiliar site of Portugal by examining Portuguese-language realist literature from the second half of the nineteenth century.

Two popular literary works – Uma Família Inglesa (An English Family), written by Júlio Dinis and published in 1867, and Singularidades de uma Rapariga Loura (The Idiosyncrasies of a Young Blonde Woman), written by Eça de Queirós and published in 1873 – were examined through a qualitative content analysis.

The dimensions of the accounting stereotype discerned for the two early accounting practitioners featured in these works are portrayed as: modest; on-the-job trained practitioner; uncreative, conservative and unenergetic; honest financial manager; servant of the capitalist (i.e. merchant), and warm and sentimental. The accountant stereotype depicted from 1860s to 1870s period is similar to the conventional accountant stereotype, identified as the “traditional accountant” stereotype. Variations from this stereotype, however, are identified in the local, time-specific settings of Lisbon and Oporto.

The study’s portrayal of early accounting practitioners occurs during a period of transformation marked by liberalism. It augments an understanding of the image of early accounting practitioners, reflecting their social positioning at a time of significant social, economic, political and cultural changes, thereby contributing to an appreciation of the historical legacy of the accountant stereotype in continental Europe. Importantly, a taxonomy is proposed for content analysis that can be used and developed by future researchers.