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1 – 7 of 7Patrícia Maria Bozola, Thais V. Nunhes, Luís César Ferreira Motta Barbosa, Marcio C. Machado and Otavio José Oliveira
In 2016, the ISO/TS 16949 quality management standard for the automotive industry evolved to IATF 16949. The update brought new requirements that need to be analyzed before being…
Abstract
Purpose
In 2016, the ISO/TS 16949 quality management standard for the automotive industry evolved to IATF 16949. The update brought new requirements that need to be analyzed before being implemented in organizations. Therefore, the purpose of this article is to propose guidelines to assist organizations in the automotive sector in the implementation of the elements added in the update to the IATF 16949 standard.
Design/methodology/approach
To fulfill this objective, the identification and analysis of the elements added in the evolution from ISO/TS 16949 to IATF 16949 was carried out, and four case studies were conducted in Brazilian automotive companies.
Findings
The main elements added to IATF 16949 with the update of the standard are the use of process failure mode effects analysis (PFMEA) for risk analysis; the development of a communication channel for employees to report cases of misconduct and non-conformities; procedures for controlling repaired/reworked products and temporary changes; and the inclusion of autonomous maintenance for the full implementation of total productive maintenance (TPM).
Originality/value
The main practical implication/contribution of the research is the proposed guidelines, which can support managers and automotive companies that want to implement, or will go through, the IATF certification process. The article's originality lies in the combination of a theoretical framework and case study analyses to develop the guidelines.
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Guilherme Juliani de Carvalho, Marcio Cardoso Machado and Victor Silva Correa
This study uses the antecedents, decisions and outcomes (ADO) framework to identify how perceived risks and benefits relate to the omnichannel strategy and influence consumer…
Abstract
Purpose
This study uses the antecedents, decisions and outcomes (ADO) framework to identify how perceived risks and benefits relate to the omnichannel strategy and influence consumer behavior.
Design/methodology/approach
A systematic review was conducted on 111 articles (2014–2023) on Scopus using NVivo® software for content analysis.
Findings
The literature on omnichannel is fragmented between journals and lines of research, making it difficult to identify influential journals in the area and preventing effective convergence. When the perception of risk is greater than the perception of benefits, companies must understand how to mitigate the risk, so that the adoption of an omnichannel strategy is not canceled.
Research limitations/implications
The review is limited to one database and does not consider specific products/services or consumer profiles.
Originality/value
This review broadens understanding of omnichannel from a perspective neglected by researchers, namely risks and benefits and their impacts on organizational results. The model will clarify how the literature on omnichannel has evolved and instigate new research.
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Victor Silva Corrêa, Rosileine Mendonça de Lima, Fernanda Regina da Silva Brito, Marcio Cardoso Machado and Vânia Maria Jorge Nassif
Women entrepreneurs face several challenges in creating and running ventures, especially in emerging and developing countries. In this sense, by aiming to generate inputs capable…
Abstract
Purpose
Women entrepreneurs face several challenges in creating and running ventures, especially in emerging and developing countries. In this sense, by aiming to generate inputs capable of helping overcome them, this study aims to categorize the policy, managerial and practical implications of articles whose empirical research was in one or more of the 155 emerging and developing countries. Further, although scholars have addressed female entrepreneurship in developed economies, there is scant literature in the context explored here. This article provides suggestions for new studies, helping academics fill gaps in the literature.
Design/methodology/approach
This article adopts a systematic literature review approach, performing content analysis and bibliometric description for the sample. The study comprises 77 articles selected from the Scopus and Web of Science databases.
Findings
Research concentrates on Asian countries, with lower incidences in Latin America and Africa. The policy implications focus mainly on the executive rather than legislative spheres. The practical implications focus mainly on entrepreneurial development agencies and women entrepreneurs. Among the suggestions for novel studies, those focusing on methodological choices and female enterprises stand out.
Practical implications
This paper maps and categorizes the policy, managerial and practical implications, helping to raise governments’, policymakers’ and practitioners’ awareness of the preferred strategies to overcome the challenges of female entrepreneurship.
Originality/value
This paper emphasizes reflections of mutual interest to researchers, policymakers and practitioners, filling gaps in studies that prioritize an academic audience. Regarding the academic audience, this paper contributes to innovatively categorizing suggestions for future research and building an extensive research agenda capable of guiding research in this area.
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André de Mendonça Santos, Adriano Machado Becker, Néstor Fabian Ayala and Ângelo Márcio Oliveira Sant’Anna
The aim of this paper is to investigate the potential impact of Industry 4.0 (I4.0) digital technologies on promoting sustainability in small and medium-sized enterprises (SMEs…
Abstract
Purpose
The aim of this paper is to investigate the potential impact of Industry 4.0 (I4.0) digital technologies on promoting sustainability in small and medium-sized enterprises (SMEs) within developing economies such as Brazil. Additionally, we present a comprehensive framework that consolidates this correlation.
Design/methodology/approach
Qualitative research was conducted through semi-structured interviews with leaders of SMEs to identify the specific challenges in achieving sustainability. Additionally, interviews were conducted with technology provider firms to evaluate the existing solutions available to SMEs. The interview results were analyzed, and technological solutions were proposed through a focus group session involving four experts in I4.0. These proposed solutions were then compared with the offerings provided by the technology providers. Based on this, a second round of meetings was conducted to gather feedback from the SMEs.
Findings
The findings of this study confirm the feasibility of implementing I4.0 and sustainable practices in SMEs. However, it is crucial to tailor the technologies to the specific circumstances of SMEs. The study presents propositions on how specific applications of technology can address the economic, environmental and social demands of SMEs. Furthermore, a framework is proposed, emphasizing the integration of smart technologies as essential components across sustainability dimensions.
Originality/value
This study makes a significant contribution to the current body of literature as it pioneers the examination of the relationship between I4.0 technologies and sustainability, focusing specifically on SMEs in a developing country context.
Propósito/Objetivos del trabajo
El objetivo de este estudio es investigar el potential impacto de las tecnologías digitales de la Industria 4.0 en la promoción de la sostenibilidad en las pequeñas y medianas empresas (PYMES) en economías en desarrollo, como Brasil.
Diseño/metodología/enfoque
Realizamos una investigación cualitativa mediante entrevistas semiestructuradas a líderes de PYMES para identificar los desafíos que enfrentan en la búsqueda de la sostenibilidad. También llevamos a cabo entrevistas con empresas proveedoras de tecnología para evaluar las soluciones existentes. Los resultados de las entrevistas se analizaron y se propusieron soluciones tecnológicas a través de una sesión de grupo focal con cuatro expertos en la Industria 4.0. Estas soluciones se compararon con las ofertas proporcionadas por los proveedores de tecnología. Posteriormente, se realizaron una segunda reunión para recopilar comentarios de las PYMES.
Hallazgos/Conclusiones
Los hallazgos de este estudio confirman la viabilidad de implementar la Industria 4.0 y prácticas sostenibles en las PYMES. Sin embargo, es crucial adaptar las tecnologías a las circunstancias de las PYMES. Presentamos propuestas sobre cómo las aplicaciones de la tecnología pueden abordar las demandas económicas, ambientales y sociales de las PYMES. Además, proponemos un marco que destaca la integración de tecnologías como componentes esenciales de la sostenibilidad.
Originalidad/valor
Este estudio es pionero en examinar la relación entre las tecnologías de la Industria 4.0 y la sostenibilidad, centrándose específicamente en las PYMES en un contexto de país en desarrollo.
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Kléber Formiga Miranda and Márcio André Veras Machado
This study examines the investment horizon influence, mediated by market optimism, on earnings management based on accruals and real activities. Based on short-termism, the…
Abstract
Purpose
This study examines the investment horizon influence, mediated by market optimism, on earnings management based on accruals and real activities. Based on short-termism, the authors argue that earnings management increases in optimistic periods to boost corporate profits.
Design/methodology/approach
The authors analyzed non-financial Brazilian publicly traded firms from 2010 to 2020 by estimating industry-fixed effects of groups of short- and long-horizon firms to compare their behavior on earnings management practices during bullish moments. For robustness, the authors used alternate measures and trade-off analyses between earning management practices.
Findings
The findings indicate that, during bullish moments, companies prioritize managing their earnings through real activities management (RAM) rather than accruals earnings management (AEM), depending on their time horizon. The results demonstrate the trade-off between earnings management practices.
Research limitations/implications
This study presents limitations when using proxies for earnings management and investor sentiment.
Practical implications
Investors and regulators should closely monitor companies' operations, especially during bullish market conditions to prevent fraud.
Originality/value
The study addresses investor sentiment mediation in the earnings management discussion, introducing the short-termism approach.
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Tharun Thomas and P.G. Saleeshya
This research study aims to introduce a maturity model based on capability maturity model integration (CMMI) that can assess the digital manufacturing maturity level of…
Abstract
Purpose
This research study aims to introduce a maturity model based on capability maturity model integration (CMMI) that can assess the digital manufacturing maturity level of manufacturing companies.
Design/methodology/approach
A CMMI model for the manufacturing industry is designed to assess the digitalisation level of manufacturing industries. The model is developed exclusively for the process area “organisational process focus” (OPF), and the digitalisation level is quantified using fuzzy logic by employing a case study approach.
Findings
The CMMI is successfully employed to assess the digitalisation level of a manufacturing organisation using the fuzzy logic approach. The triangular fuzzy number of the Fuzzy CMMI Measure Index (FCMI) is obtained as (6.08, 7.33, 8.52). The transformation of FCMI into linguistic terms discloses the digitalisation level of the manufacturing organisation as “Capability Maturity Level 4” (CML 4).
Originality/value
The authors tested the suitability of CMMI in the manufacturing sector. The operational concept introduced in this research sets forth a unique framework to quantify the digitalisation level of manufacturing industries.
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Romildo Silva, Rui Pedro Marques and Helena Inácio
The purpose of this study is to identify the possible efficiency gains in using tokenization for the execution of public expenditure on governmental investments.
Abstract
Purpose
The purpose of this study is to identify the possible efficiency gains in using tokenization for the execution of public expenditure on governmental investments.
Design/methodology/approach
Through design science research methodology, the exploratory research produced a tokenized prototype in the blockchain, through the Ernst and Young OpsChain traceability solution, allowing automated processes in the stages of public expense. A focus group composed of auditors from the public sector evaluated the possibility of improving the quality of information available in the audited entities, where the tokens created represent and register the actions of public agents in the blockchain Polygon.
Findings
The consensus of the experts in the focus group indicated that the use of tokenization could improve the quality of the information, since the possibility of recording the activities of public agents in the metadata of the tokens at each stage of the execution of the expenditure allows the audited entities the advantages of the information recorded on the blockchain, according to the following ranking: first the immutability of audited data, followed by reliability, transparency, accessibility and efficiency of data structures.
Originality/value
This research makes an empirical contribution to the real use of tokenization in blockchain technology to the public sector through a value chain in which tokens were created and moved between the wallets of public agents to represent, register and track the operations regarding public expense execution.
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