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Open Access
Article
Publication date: 21 November 2023

Marcos Aguiar, Jeff Kiderman, Harsha Chandra Shekar and Oliver Schilke

The purpose of this paper is to elaborate the significance of safeguards in digital ecosystems and their role in generating trust among participants. This paper argues that the…

Abstract

Purpose

The purpose of this paper is to elaborate the significance of safeguards in digital ecosystems and their role in generating trust among participants. This paper argues that the right mix and number of safeguards are crucial for an ecosystem’s growth and success. It offers ecosystem orchestrators concrete guidelines for how to implement and monitor safeguards.

Design/methodology/approach

This research is based on both consulting experience and publicly available information on several digital ecosystems.

Findings

This research conceptualizes safeguards as precautionary mechanisms that mandate or promote desirable behavior in an effort to engender trust among ecosystem participants. Safeguards can take various forms, including passwords, escrow, user privacy controls, ratings and reviews and policies and contracts. Striking the right balance of safeguards – neither too few nor too many – is crucial for ecosystem orchestrators. This paper identifies the factors that determine the optimal mix of safeguards, including the power asymmetry between sellers and buyers, the sophistication of participants, the nature of transactions, the cost of negative outcomes and the cost-benefit tradeoff.

Originality/value

To the best of the authors’ knowledge, this study is one of the first to illuminate the relationship between safeguards and trust in the context of digital ecosystem. It is also one of the few attempts to provide managerial guidance for ecosystem designers trying to structure their platform for trust.

Details

Journal of Business Strategy, vol. 45 no. 5
Type: Research Article
ISSN: 0275-6668

Keywords

Book part
Publication date: 23 March 2017

Barbara de Lima Voss, David Bernard Carter and Bruno Meirelles Salotti

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…

Abstract

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.

Details

Advances in Environmental Accounting & Management: Social and Environmental Accounting in Brazil
Type: Book
ISBN: 978-1-78635-376-4

Keywords

Article
Publication date: 2 November 2021

Marina Fernandes Aguiar, Jaime A. Mesa, Daniel Jugend, Marco Antonio Paula Pinheiro and Paula De Camargo Fiorini

Although product design is a fundamental element in the transition towards the circular economy, the knowledge of practices, methods and tools oriented to circular product design…

1787

Abstract

Purpose

Although product design is a fundamental element in the transition towards the circular economy, the knowledge of practices, methods and tools oriented to circular product design has not been widely developed. This study aims to contribute to the circular economy research area by investigating and analyzing the main design approaches to circular products and their relationship to new product development.

Design/methodology/approach

The authors conducted a systematic review and qualitative analysis of 120 articles. In these studies, the authors analyzed aspects such as design strategies used, the barriers to the adoption of circular product design and the relationships between the phases of new product development processes with circular product design studies.

Findings

The findings revealed that the circular product design approach has added new design strategies to those already recommended by ecodesign, such as multiple use cycles, emotional durability and biomimicry. Furthermore, the results showed that most circular product design articles focus on the planning and concept development phases of the new product development process.

Originality/value

In this article, the authors systematized the findings of an emergent research area: the development of new products for the circular economy. Its main contributions lie in the identification of design strategies, the classification of Design for X approaches, analysis of such approaches during the new product development process and discussion of their main barriers. Finally, this study presents contributions for managers and designers who are starting the transition to a circular strategy.

Details

Management of Environmental Quality: An International Journal, vol. 33 no. 2
Type: Research Article
ISSN: 1477-7835

Keywords

Open Access
Article
Publication date: 4 July 2024

Iker Oquiñena, Joaquín Sánchez and Abel Monfort

The purpose of this paper is to identify the influence of homophily and social identity in eWOM adoption and influence on music consumption in streaming platforms. The study also…

Abstract

Purpose

The purpose of this paper is to identify the influence of homophily and social identity in eWOM adoption and influence on music consumption in streaming platforms. The study also proposes a framework for eWOM influence on product consumption.

Design/methodology/approach

Data were collected through an electronic questionnaire with a total of 524 valid responses. A partial least square methodology was used to approach the data analysis.

Findings

The findings indicate that both homophily and social identity have an influence on eWOM effect. Additionally, homophily shows influence on social identity being an important value to the total influence. It is also confirmed how eWOM has direct influence on music consumption.

Practical implications

Social information of consumers becomes more relevant than ever, as the results contribute to highlight its importance as a message adoption influencer and product consumption driver.

Originality/value

This study contributes to social communication theory by identifying homophily and social identity as valuable assets during eWOM generation. The research brings a new angle to social identity theory in the social network environment and influences eWOM adoption in music streaming consumption.

Objetivo

El propósito de este estudio es identificar la influencia de la homofilia y la identidad social en la adopción de eWOM y su influencia en el consumo de música en plataformas de streaming. El estudio también propone un marco para la influencia de la eWOM en el consumo de productos.

Metodología

Los datos se recopilaron a través de un cuestionario electrónico con un total de 524 respuestas válidas. Se utilizó una metodología de Mínimos Cuadrados Parciales para abordar el análisis de datos.

Resultados

Los hallazgos indican que tanto la homofilia como la identidad social tienen una influencia en el efecto de la eWOM. Además, la homofilia muestra influencia en la identidad social siendo un valor importante para la influencia total. También se confirma cómo la eWOM tiene influencia directa en el consumo de música.

Originalidad

Este estudio contribuye a la teoría de la comunicación social identificando la homofilia y la identidad social como activos valiosos durante la generación de eWOM. La investigación aporta un nuevo enfoque a la teoría de la identidad social en el entorno de las redes sociales e influye en la adopción de eWOM en el consumo de música en streaming.

Implicaciones prácticas

La información social de los consumidores se vuelve más relevante que nunca, ya que los resultados contribuyen a resaltar su importancia como influenciador en la adopción de mensajes y como impulsor del consumo de productos.

目的

本文旨在确定同质性和社会认同对电子口碑在音乐流媒体平台上的采纳的影响。研究还提出了一个关于eWOM对产品消费影响的框架。

方法论

通过电子问卷收集了524份有效回复, 并采用了偏最小二乘法对数据进行分析。

发现

研究结果显示, 同质性和社会认同对eWOM效果产生影响。此外, 同质性对社会认同产生影响, 对总体影响具有重要价值。另外, 研究还确认了eWOM对音乐消费的直接影响。

创新性

本研究通过确认同质性和社会认同在eWOM生成过程中的重要价值, 为社交传播理论做出了重要贡献。研究为社交网络环境下的社会认同理论提供了新的视角,并对音乐流媒体消费中的eWOM采纳产生了影响。

实践意义

在当前社会环境下, 消费者的社会信息比以往任何时候都更加重要。本研究的结果有助于凸显社会信息在信息采纳和产品消费方面的重要性, 进一步强调了其作为影响因素和驱动力的重要性。

Book part
Publication date: 30 May 2017

Sonia Aguiar

This chapter presents an overview of the Brazilian regional media groups that are characterized by cross-ownership of media outlets in the four main reference platforms for news…

Abstract

This chapter presents an overview of the Brazilian regional media groups that are characterized by cross-ownership of media outlets in the four main reference platforms for news coverage: daily print, radio, broadcast television, and Web.

The research uses institutional documents to explore the history and operating mode of the groups that own the 50 best-selling newspapers in the country. The theoretical approach is guided by the notion of “spatialization” applied to business communication by Vincent Mosco, and by the concepts of “region,” “regionality,” and “regionalization” based upon authors aligned with the critical thinking approach in the field of geography.

The study identifies the multiple geographical scales at which these groups operate, as well as their dominant business models and the sources of their owners’ capital. Based on this analysis, it argues that the variables which are applied to the large-circulation media at a national level cannot be automatically transferred to the regional and local levels.

The study of regional media reveals a landscape that has not received adequate attention from communications researchers worldwide. It also points to problems which deserve more investigation and elaboration. This represents a new challenge for media studies, for the political economy of communication, and for the nascent field of geography of communication.

This chapter provides a distinctive and nuanced approach to the Brazilian media system. It can inspire other studies on regional communication which take into account the specificities of their geographic scales.

Open Access
Article
Publication date: 31 January 2020

Vinícius Rosa Cota, Cleiton Lopes Aguiar, Bezamat de Souza Neto and Miguel Benegas

The purpose of this paper is to argue in favor of the open hardware philosophy (open-source hardware – OSH) as a technological innovation and academic entrepreneurshipmodel in…

1942

Abstract

Purpose

The purpose of this paper is to argue in favor of the open hardware philosophy (open-source hardware – OSH) as a technological innovation and academic entrepreneurshipmodel in Brazil.

Design/methodology/approach

This argument is based on three pillars. The first one refers to a bibliographic review of theoretical frameworks related to academic entrepreneurship and technological innovation to emphasize the disruptive innovation capacity of academia. Second, a few elements related to the Brazilian political, economic and structural scenario, which entail a (more) favorable environment to technological innovation and academic entrepreneurship, is presented. Finally, concepts related to OSH and its business model are approached to demonstrate the facilitating effect toward the whole process.

Findings

As a result of the argument made herein, it is possible to perceive the viability of the OSH model in terms of entrepreneurship and technological innovation in the academic sphere, and to perceive its benefits before social and economic needs in areas such as health and education.

Research limitations/implications

There are no empirical or quantifiable data in the literature that enable comparison between OSH and traditional technological innovation models.

Originality/value

The considerations on the philosophical value of OSH and its business models are scarcely explored in international literature. As far as we know, relating OSH to technological innovation entrepreneurship in the academic sphere, as well as its singularities in Brazil regarding the innovation national system and social and economic demands, is a unique approach in literature.

Details

Innovation & Management Review, vol. 17 no. 2
Type: Research Article
ISSN: 2515-8961

Keywords

Abstract

Details

An ANTi-History about Transgender Inclusion in the Brazilian Labor Market
Type: Book
ISBN: 978-1-83753-152-3

Open Access
Article
Publication date: 27 September 2021

Giacomo Manetti, Marco Bellucci and Stefania Oliva

This article aims to contribute to the critical accounting literature by reviewing how previous studies have addressed the topic of dialogic accounting (DA), examining the main…

6024

Abstract

Purpose

This article aims to contribute to the critical accounting literature by reviewing how previous studies have addressed the topic of dialogic accounting (DA), examining the main themes investigated and discussing potential further developments of the DA research agenda.

Design/methodology/approach

The present study builds on a systematic literature review of 186 research products indexed on Scopus, Web of Science and Google Scholar that were published between 2004 and 2019 in 55 accounting or non-accounting scientific journals and 14 books.

Findings

First, a content analysis of each contribution informs a classification in terms of research design, methodology, geographical setting and sector of analysis. Second, a bibliometric analysis provides several visual representations of the network of research products included in our review using bibliographic coupling, cooccurrence and coauthorship analyses. Third, and most importantly, the main narrative review discusses the development of the research strand on DA from the seminal works that introduced the topic, through the core of critical contributions inspired by the struggle between democracy and agonism, to the most recent contributions, in which new topics emerge and innovative methodologies are applied to the study of DA.

Originality/value

The main contribution of this manuscript is twofold. In addition to providing a systematic, bibliometric and narrative review of the evolution of nearly two decades of literature on DA, the present study is intended to collect ideas for further research and to discuss how the advent of new technologies and the peculiarities of various institutional contexts can shape the future research agenda on this critical form of accounting.

Details

Accounting, Auditing & Accountability Journal, vol. 34 no. 9
Type: Research Article
ISSN: 0951-3574

Keywords

Article
Publication date: 3 November 2020

Laura García-García, Macarena Gonzalo Alonso-Buenaposada, M. Elena Romero-Merino and Marcos Santamaria-Mariscal

The purpose of this paper is to analyze the relationship between the ownership structure and the investment in research and development (R&D) for a sample of listed Spanish…

Abstract

Purpose

The purpose of this paper is to analyze the relationship between the ownership structure and the investment in research and development (R&D) for a sample of listed Spanish companies.

Design/methodology/approach

Following the agency theory and the socioemotional wealth (SEW) perspective, the authors propose that R&D investment is affected by ownership structure, specifically by the identity of the controlling owner (family firms and firms with an institutional investor) and the level of contestability by other shareholders. In order to test these hypotheses, the authors build an original database identifying, at a 10% threshold, the ultimate shareholders of a sample of 96 Spanish firms listed during 2008–2018 (1,002 obs).

Findings

The results show that there is no significant relationship between the ownership concentration and the R&D investment. Only when the authors consider the nature of the main shareholder, the authors find that in family firms there is an inverted U relationship between ownership and R&D, so that at low levels of ownership, the R&D increases, while at high levels of ownership (that we compute around 54%) the R&D decreases. Also, when the main shareholder is an institutional investor, the greater its ownership, the higher the R&D investment. Finally, the authors test that, contrary to what mainstream suggests, contestability in family firms is higher when ownership in the hands of other family shareholders increases.

Originality/value

The work uses an original database to test a nonlinear relationship between ownership and R&D investment in family firms. Also, the study addresses a topic hardly ever discussed in the literature about R&D as it is the role of the contestability by other controlling shareholders.

Objetivo

El objetivo del presente trabajo es analizar la relación existente entre la estructura de propiedad y la innovación corporativa para una muestra de empresas cotizadas españolas.

Diseño/metodología/enfoque

Utilizando los planteamientos de la teoría de la agencia y de la perspectiva de la riqueza socioemocional proponemos que la I+D empresarial está relacionada con la estructura de propiedad, específicamente con la naturaleza del accionista de control (empresas familiares y empresas con un inversor institucional como principal accionista) y con el grado de contestabilidad por parte de otros accionistas significativos. A fin de testar nuestras hipótesis, construimos ad hoc una base de datos de propiedad original en la que identificamos, al umbral del 10% de propiedad, a los accionistas últimos de una muestra de 96 empresas cotizadas españolas para el periodo 2008–2018 (1.002 obs).

Resultados

Nuestros resultados muestran que no existe relación significativa entre la concentración de propiedad y la inversión en I + D. Solo cuando consideramos la naturaleza del principal accionista encontramos que en las empresas familiares la relación entre la propiedad de la familia y la innovación corporativa adopta una forma de U invertida, tal que a bajos niveles de propiedad la I + D crece, mientras que a altos niveles de propiedad (que computamos en torno al 54% de propiedad) la inversión en I + D decrece. Asimismo, en las empresas con un inversor institucional como principal accionista, cuanto mayor es la propiedad de este inversor institucional, mayor es la I + D de la empresa. Finalmente testamos que, en contra de la corriente dominante, en las empresas familiares la propiedad en manos de otras familias incrementa el grado de contestabilidad a la familia controladora respecto a su inversión en I + D.

Originalidad

El trabajo utiliza una base de datos de propiedad original para testar una relación no lineal entre concentración de propiedad e innovación corporativa en las empresas familiares. Asimismo, el estudio aborda un tema apenas analizado en la literatura de I + D como es el papel de la contestabilidad al accionista de control.

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