Search results
1 – 6 of 6Barbara 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
Keywords
Melby Karina Zuniga Huertas, Paula dos Santos Fernandes Cavalcanti and André Torres Urdan
The purpose of this paper is to analyze the effect of exposure to prosocial media content (PMC) on the subsequent intention to donate to a prosocial cause of a rejected group…
Abstract
Purpose
The purpose of this paper is to analyze the effect of exposure to prosocial media content (PMC) on the subsequent intention to donate to a prosocial cause of a rejected group versus a prosocial cause of a neutral group. The hypothesis, supported in two experimental studies, is that for the individual exposed to a PMC, the difference in the donations for social causes of a rejected group and a neutral group is smaller than for the individual exposed to a non-PMC.
Design/methodology/approach
Two between-subjects experimental studies were performed. In both studies, the individual’s emotional responses were manipulated through PMC (conditions: prosocial versus non-prosocial). Then, respondents were asked to split a fixed amount of money between two social actions whose beneficiaries were members of a rejected group versus members of a neutral group.
Findings
It was found that the difference in donation between the two actions associated with different types of beneficiaries (i.e. rejected group vs neutral group) was smaller for the individuals exposed to PMC than for individuals exposed to non-PMC.
Research limitations/implications
In this research, the donating behavior was operationalized by a simulated donation and not by a real donation.
Practical implications
Results suggest that PMC on the internet could be effective in reducing rejection for stigmatized dissociation groups for which it is difficult to get help.
Social implications
The results suggest that exposure to PMC on the internet can increase donations for rejected groups. The confirmation of the PMC effect on reducing negative outcomes opens the possibility to diminish negativity toward stigmatized groups.
Originality/value
Theoretically, the explanations are based on the social comparison theory.
Details
Keywords
Fábio Lotti Oliva, Bárbara Ilze Semensato, Daniela Buzzulini Prioste, Eric Jacques Lucien Winandy, Jefferson Luiz Bution, Marcelo Henrique Gomes Couto, Marco Antonio Bottacin, Maria Laura Ferranty Mac Lennan, Pedro Marins Freire Teberga, Ricardo Fernandes Santos, Sanjay Kumar Singh, Sidirley Fabiani da Silva and Silvye Ane Massaini
The purpose of this paper is to analyze the innovation process of organizations representing the main sectors of Brazilian economic activity.
Abstract
Purpose
The purpose of this paper is to analyze the innovation process of organizations representing the main sectors of Brazilian economic activity.
Design/methodology/approach
The literature review focuses on analyzing the innovation process characteristics regarding the innovation types. The authors carried out interviews with executives and managers in charge of innovation at the leading large companies in the respective sectors analyzed. The data analysis of this qualitative research was structured in three steps. The first step is the analysis of data collected for encoding, the second step, the summarization of the common points presented by the companies in each sector and, finally, the interpretation of these data, aided by triangulation from secondary data that support the analysis of the collected primary data.
Findings
The main contribution of this study is to characterize the innovation process of organizations representing the main sectors of the Brazilian economy, with a classification regarding the sectoral innovation standard.
Practical implications
The authors’ intent is that the paper can contribute with a comparative analysis among companies of the same sector and, subsequently, among companies of the different surveyed sectors. Thus, the characterization aims to present the companies’ innovation process and the comparative analysis aims to verify the innovation sectoral patterns. In addition, as implications for management practice, some strategies for better knowledge management in the organization are suggested for each type of innovation.
Originality/value
The main theoretical contribution focuses on the development of a conceptual model that structures the analyzed variables of the constructs “innovation process” and “innovation sectoral patterns”, allowing not only the characterization but also the comparative analysis of the representative organizations present in the sample.
Details
Keywords
Thamiris Evangelista Silva, Priscila Alonso dos Santos, Thamara Evangelista Silva, Kamilla Soares Silva, André Luiz Borges Machado and Lismaíra Gonçalves Caixeta Garcia
The purpose of this study is to characterize and compare the results of the inspection mark of handmade and industrially processed Minas frescal cheese. It is one of the most…
Abstract
Purpose
The purpose of this study is to characterize and compare the results of the inspection mark of handmade and industrially processed Minas frescal cheese. It is one of the most commonly made and consumed cheeses in Brazil, and its production processes range from handmade cheeses produced in small household production sites to cheeses manufactured in large dairy factories subject to federal inspection.
Design/methodology/approach
The samples were stored for 10 days at 4°C in a biochemical oxygen demand chamber. Cheeses were analyzed using physicochemical analyzes, yield and syneresis indices and microbiological analyses.
Findings
The cheese A met the criterion of regulatory classification for very high humidity (65.32 g/100 g), while cheese B did not meet the criterion (54.38 g/100 g). Cheeses A (19.01 g/100 g) and B (24 g/100 g) showed average fat contents that did not comply with current legislation. The most probable number per g of thermotolerant coliforms was outside the acceptable range (>24 × 102 MPN/g), and Salmonella spp. were present in the tested samples. The highest yield was observed for handmade cheese (an average of 5.35 L of milk to produce 1 kg of cheese), which had the highest syneresis during the storage period (p = 0.004), reaching 14.26% on the 10th day of storage.
Originality/value
Municipal and state inspection certificates do not ensure the microbiological quality of Minas frescal cheese, indicating flaws in the good manufacturing practices and/or in the milk pasteurisation stage.
Details
Keywords
Olga Maria Formigoni Carvalho Walter and Edson Pacheco Paladini
This paper aims to investigate Lean Six Sigma (LSS) in the Brazilian context, seeking to identify its main characteristics and opportunities for future research.
Abstract
Purpose
This paper aims to investigate Lean Six Sigma (LSS) in the Brazilian context, seeking to identify its main characteristics and opportunities for future research.
Design/methodology/approach
This study focuses on a literature review in the area of production engineering and operations management, where 104 relevant scientific publications were identified.
Findings
The results show that the most important critical success factor for integrating LSS in Brazil is top management support and commitment. LSS integration occurs predominantly in large industrial companies, being incipient in small and medium-sized enterprises. In general, there is no structured way of applying LSS. A standard framework for LSS is still lacking.
Research limitations/implications
This study is limited to a sample that only comprises Brazilian scientific studies.
Practical implications
Professionals and practitioners can understand the evolution of LSS through practical applications and the main LSS tools used in both the industrial and services sectors. It also points out the critical success factor for the implementation of LSS. The study highlights several roadmaps for LSS implementation adopted by large and modern Brazilian automotive industries based on a robust technological base. This study also contributes to expanding the evidence base of LSS application, both in Brazil and in other countries.
Originality/value
Some suggestions are proposed to clarify the structure and complexity of integrated implementation of LP and SS as well as expand the LSS application in small and medium-sized enterprises. This study is the first to discuss the current situation of LSS in Brazil and provide suggestions to expand LSS in the country. Comparisons of Brazilian LSS literature review with researches of others countries are also presented.
Details
Keywords
Gustavo Dambiski Gomes de Carvalho, Luis Mauricio Martins de Resende, Hélio Gomes de Carvalho, Joseane Pontes and Rúbia Oliveira Correa
This paper aims to analyze the characteristics of Brazilian micro and small businesses (MSBs) and the main lessons derived from the largest small business innovation support…
Abstract
Purpose
This paper aims to analyze the characteristics of Brazilian micro and small businesses (MSBs) and the main lessons derived from the largest small business innovation support program in the country, the Local Innovation Agents – Agentes Locais de Inovação (ALI) Program.
Design/methodology/approach
In total, 34 papers were selected from the Web of Science and Scopus databases (28), as well as from the Revista de Administração e Inovação – RAI (6), a seminal Brazilian innovation journal. The papers were analyzed in terms of the regional context, methodological approach and main findings. Regional complementary analyzes of some program figures were also performed by Spearman correlation and Wilcoxon signed-rank tests.
Findings
The review revealed a low innovation level among Brazilian MSBs and that the platform (incremental product) and brand (marketing) innovation dimensions were the most developed across different regions and industries. Reviewed papers also showed that all MSBs were able to improve innovation over the program independent of previous management and innovation levels, besides positive relationships between management and innovation. The complementary analysis provided a regional panorama of the program figures and corroborated MSBs innovation improvement.
Research limitations/implications
This review analyzed relevant papers and figures related to the program, summarized main lessons and provided future research venues.
Practical implications
Different innovation strategies reviewed may be implemented by MSBs owners. Policymakers may also benefit from the program experience.
Originality/value
Despite the high number of publications and the relevance of the largest Brazilian innovation support program, there were still no literature reviews comprehending the diverse lessons derived from the ALI Program, as well as a regional panorama of the program figures.
Details