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1 – 10 of 70Ana Pinto de Moura, Luís Miguel Cunha, Ulisses Miranda Azeiteiro and Walter Leal Filho
Ana Lúcia Lima Gadelha, Luis Borges Gouveia and Anabela Mesquita Sarmento
This article aims to identify management practices that evidence how internal control have been considered essential, from the edition of the State Constitutional Amendment no. 75…
Abstract
Purpose
This article aims to identify management practices that evidence how internal control have been considered essential, from the edition of the State Constitutional Amendment no. 75 of 2012, within the public administration of the executive branch of the State of Ceará, during the period 2012–2021.
Design/methodology/approach
The study relates the identified management practices to COSO (The Committee of Sponsoring Organizations) methodology “Internal Environment” component categories. The research is classified as basic, exploratory and bibliographic, on the theme of internal control in scientific articles published between 2015 and 2021, and documental, carried out through official documents, including the 27 Brazilian constitutions.
Findings
Existence of management practices that corroborate the essentiality of internal control in Ceará.
Research limitations/implications
The study is limited to evidencing the control practices implemented in Ceará, not evaluating them as to their quality.
Practical implications
Contributions on control on constitutional-legal bases for other Brazilian Federation States.
Social implications
Possibility of introducing the research theme into various branches of scientific knowledge, such as political science and contributing to public organizations to implement policies with the proper application of resources for the benefit of society.
Originality/value
The originality of the research is in demonstrating the essentiality of internal control in the State of Ceará, from the edition of management acts performed by the executive branch, based on Constitutional Amendment 75 of 2012, which did not become a dead letter of the law, enabling other states of the federation to do the same.
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Fábio Luís Falchi de Magalhães, Marcos Antonio Gaspar, Edimara Mezzomo Luciano and Domingos Márcio Rodrigues Napolitano
investigate and analyze the aspects of legitimation, theorization and trends for the evolution of research in information technology governance (ITG) in Brazil, according to…
Abstract
Purpose
investigate and analyze the aspects of legitimation, theorization and trends for the evolution of research in information technology governance (ITG) in Brazil, according to researchers familiar with the matter.
Design/methodology/approach
By means of a qualitative and quantitative research of exploratory-descriptive approach, the Delphi method was applied using a questionnaire supported by content analysis.
Findings
ITG is an increasingly interdisciplinary research field, with significant help from other fields of knowledge, such as administration, computer science and engineering. The main means of ITG publication are periodicals (MISQ, JMIS, JISTEM RESI), scientific events (AMCIS, ECIS, HICSS, EnANPAD, CONTECSI) and researchers, such as Peter Weill and Edimara Mezzomo Luciano. Best practice models are the most significant theoretical frameworks, and the main trend of research are on emerging technologies such as cloud computing and Internet of things (IoT) in the context of ITG.
Research limitations/implications
To the unavailability of some researchers to participate in the second phase of the Delphi research performed, as well as the non-completion of a third Delphi round. Likewise, the “Block B (open answer questions)” it was not contemplated in the second phase for a new collection of answers, which could partially change the results presented here.
Practical implications
The results show important insights for ITG researchers that can allow new researches about its applications, jointly reflecting on relevant aspects for the advancement of this research field.
Social implications
There are several research contributions to broaden the discussion and the evolution of this new scientific field in Brazil and that can be grouped for each set of stakeholders: academia and related researchers; the practicing community of business managers and private and public organizations; the academic legitimizing bodies; the non-academic legitimating bodies and researchers from other areas of knowledge.
Originality/value
ITG is a concept that emerged as part of corporate governance (CG), which has evolved as an emerging theme and is expanding in the international academic arena. However, the current stage of legitimation, theorization and trends of ITG in the Brazilian researches are lacked greater understanding, in order to provide better targeting for new researches.
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Oscar F. Bustinza, Luis M. Molina Fernandez and Marlene Mendoza Macías
Machine learning (ML) analytical tools are increasingly being considered as an alternative quantitative methodology in management research. This paper proposes a new approach for…
Abstract
Purpose
Machine learning (ML) analytical tools are increasingly being considered as an alternative quantitative methodology in management research. This paper proposes a new approach for uncovering the antecedents behind product and product–service innovation (PSI).
Design/methodology/approach
The ML approach is novel in the field of innovation antecedents at the country level. A sample of the Equatorian National Survey on Technology and Innovation, consisting of more than 6,000 firms, is used to rank the antecedents of innovation.
Findings
The analysis reveals that the antecedents of product and PSI are distinct, yet rooted in the principles of open innovation and competitive priorities.
Research limitations/implications
The analysis is based on a sample of Equatorian firms with the objective of showing how ML techniques are suitable for testing the antecedents of innovation in any other context.
Originality/value
The novel ML approach, in contrast to traditional quantitative analysis of the topic, can consider the full set of antecedent interactions to each of the innovations analyzed.
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Vanessa Itacaramby Pardim, Luis Hernan Contreras Pinochet, Adriana Backx Noronha Viana and Cesar Alexandre de Souza
This research sought to propose a theoretical model that analyzes the factors associated with unlearning (individual and organizational) and contributes to generating and…
Abstract
Purpose
This research sought to propose a theoretical model that analyzes the factors associated with unlearning (individual and organizational) and contributes to generating and realizing ideas among young people at the beginning of their careers based on the predominant type of structure.
Design/methodology/approach
The study had a sample (n = 971) and used the multivariate data analysis partial least squares - Structural Equation Modeling (PLS-SEM regular) and multigroup analysis (PLS-MGA) to identify significant differences between the estimates of the specific parameters of each group (a- Organic/b- Mechanistic).
Findings
All the direct relationships and formulated mediations were found to be supported, except for H6 (ET→EO) within the group that had a primarily mechanistic organizational structure. Thus, the more turbulent the environmental, the more initiative-taking, innovative and risk-taking a company tends to be. However, it remains to be seen whether the organizational structure plays a role in facilitating or hindering this relationship. H1 (IG→IR) indicates that predominantly organic organizations have a stronger and more consistent relationship with the knowledge developed through individual and organizational unlearning process. This knowledge contributes to the idea-generation process and ultimately leads to realizing those ideas.
Originality/value
The article contributes to literature by proposing an original and integrated theoretical model incorporating individual and organizational approaches to unlearning to understand the effect on idea generation and realization.
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Luis Gomez-Mejia, Rodrigo Basco, Ana Cristina Gonzalez and Claudio G. Muller
Araceli Galiano-Coronil, Sofía Blanco-Moreno, Luis Bayardo Tobar-Pesantez and Guillermo Antonio Gutiérrez-Montoya
This study aims to analyze communication from the perspective of social marketing, positive emotions, and the topics chosen by Spanish tourist destinations to show their…
Abstract
Purpose
This study aims to analyze communication from the perspective of social marketing, positive emotions, and the topics chosen by Spanish tourist destinations to show their destination image. Additionally, this research shows a message classification model, based on the aforementioned characteristics, that has generated a greater impact, offering clarity to tourism managers on the type of content they should publish to achieve greater visibility.
Design/methodology/approach
The methodology used in this work combines content analysis and data mining techniques. The classification tree using the chi-square automatic interaction detector (CHAID) algorithm was selected to determine predictors of like behaviour.
Findings
The results show that the predictor variables have been emotions, social marketing and topics. Also, the characteristics of the messages most likely to have a high impact are those related to emotions of joy or happiness, their purpose is behavioural, and they talk about rural, cultural issues, special dates, getaways, or highlights of a town or city for something specific.
Originality/value
This study is the first to analyze the content of the tweets shared by destination tourism managers from a social marketing, positive emotions, and sustainability perspective, determining the possible predictors of likes on Twitter. The authors contribute to the literature by deepening the understanding of how social marketing and the positive emotions promoted drive a more significant impact in tourism communication campaigns on social media. The authors provide destination managers with a way better to understand the variables relevant to users in tourism content.
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