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HIV prevention campaigns have focused on condom distribution and the dissemination of HIV‐related knowledge, with the goal to reduce risky sexual behavior. However, very little empirical work has been done to reveal any possible association between HIV‐related knowledge and risky sexual behavior. Hence, the purpose of this paper is to estimate such associations, using demographic health survey data for India.

The authors estimate multiple binary response models and calculate average partial effects of every treatment (HIV‐related knowledge) on the outcome variable (risky sexual behavior) controlling for socioeconomic characteristics, location of residence, and state specific effects.

Using data from the third wave of the national demographic survey, it is found that better HIV‐related knowledge does not always promote safer sexual practices. While, better HIV knowledge increases the likelihood of condom use, it also increases the likelihood of pre‐marital sex, and reduces the likelihood of abstinence. These effects are much stronger for males when compared to females. These results also suggest, albeit indirectly, that informational and condom distribution campaigns are not necessarily promoting safer sexual practices in India.

One possible limitation of this study is the possibility of endogeneity bias due to omitted variables or reverse causality. The authors follow the literature in the use of controls and interpreted results with caution.

The paper is believed to be the first to derive empirical results relating HIV knowledge and risky sexual behaviour, using a population‐based survey for India.

The purpose of this paper is to address both the neglect of non-Anglo-centric accounting gendered practices beyond the predominant professional setting and the controversial roles of women and accounting in power relationships inside the household. Analyzing a Spanish upper-middle class Catholic family in the early nineteenth century, the research focuses on the reciprocal interaction of accounting with practices and processes of daily life in a rigid patriarchal socio-cultural and juridical context.

This microhistory draws upon several archives, including in Spain the Archivo Histórico Provincial de Cádiz. In England, the Bath Record Office has preserved documents and correspondence, both personal and business related, and the Worcester Record Office preserved notarial documents concerning the family. The large number of letters which have survived has facilitated an in-depth study of the people who were affected by accounting calculations.

In a juridical context where women were conceived as merely the means for the circulation of property between two families, the evidence shows that accounting provided the proof of women’s patrimony value and the means to facilitate their recovery in this cosification process. Although women had a little involvement in the household’s accounting and management, they demonstrated confidence in accounting, fulfilling a stewardship function for the resources received. Also, evidence shows that by using accounting practices to shield supposedly defenseless women, this reinforced male domination over women and promoted the view that the role of women was as an ornament and in need of a good husband.

Contrasting with the Anglo-Saxon contemporary context, the Spanish law preserved a woman’s property rights, guaranteeing recovery of properties owned by her before marriage should the marriage be legally annulled or be dissolved because one of the spouses’ death. This required a detailed accounting of the wife’s properties brought to her marriage, most especially regarding the dowry provided by her family.

The strategic human resource management (SHRM) emerged in the middle of the 1980s and is currently seen as a relevant research and practical field in the area of business administration (Kaufman, 2015). Its academic relevance has been receiving international attention due to the importance of the strategic performance of human resource management (HRM) (Jackson, Schuler, & Jiang, 2014). It is possible to define SHRM as a vertical connection between HRM practices and international strategy and horizontally as the congruence among the several human resource practices (Wright & McMahan, 1992).

Taking into consideration the emerging research gaps in the area, the necessity to bring to attention the implementation of policies and strategic practices of human resource management became prominent. Our study characterizes the national scenario regarding this specific research theme. For such, we developed a bibliometric review of national journals in the area of business administration with level Qualis B2 [1] or above, described the institutionalization of the research in Brazil and established a sociogram with research relationship networks in the country.

Between 1997 and 2017, only 19 articles on the implementation of SHRM were published in the 32 journals researched. The characterization of the studies indicates a predominance of qualitative articles, which adopt as methodological approach the case study, and most of them use interviews and content analysis as techniques of data collection and analysis, respectively. The use of such investigation tools is in line with the nature of the phenomenon studied. The scenario indicates that the implementation of SHRM is still a developing theme in Brazil.

There is a lack of studies that combine the use of qualitative and quantitative approaches and focus on public organizations. Besides, the results indicate the need to diversify the methodological approaches used. Regarding the institutionalization of research in Brazil, it is possible to notice the growth of research groups investigating SHRM, even though their only focus does not rely on implementation. The academic production regarding the theme is regionally located in the state of São Paulo, even though academic production is also to be found in a decentralized way in the country, with rare networks.

This way, the main contribution of this article is the accomplishment of the first bibliometric review regarding the implementation of SHRM in Brazil, showing the scientific community that the theme still presents a gap to be explored in national studies and showing human resource professionals and the society that the transformational switch of human management to organizational outcomes – despite prolific in the academia – still has not been realized in practice.

In the articles analyzed, the most common finding was that the effective implementation of SHRM and strategic practices of HR, such as the competency management, still deserves attention of the academia through the accomplishment of deeper qualitative studies that exhibit not only interfering factors but also the initiatives that must be adopted by the organization to favor the implementation process.

The interventions occurred in an organization can or cannot stem from an articulated HR strategy. Some policies can be implemented without a previous explicit planning, and other planned strategies may never even be effectively implemented (Truss & Gratton, 1994). As reported by Kaufman (2015), some critical success factors to a large-scale organizational change – which is necessary for the effective adoption of strategic HR models – are the commitment of leaderships and a carefully planned and managed implementation. For such, it is necessary to manage programmed organizational changes properly and to act promptly on the cultural pressure perceived by all levels of the organization (Guest, 1987). Such premises are associated with the SHRM perspective proposed by Wright and Snell (1998), in which the authors claim that the main role of HR is to implement organizational strategies. Lengnick-Hall et al. (2009) present a research agenda that highlights the need to give more emphasis on issues related to the implementation of strategic human resource management, specifically regarding the vertical and horizontal alignment of HR systems.

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 interpret the use of accounting information relating to the House of Correction, a public safety institution established in Rio de Janeiro for the control of workers under a tutelage system (1831–1864). The aim of the House of Correction was to develop a disciplined workforce of former slaves and other “Free Africans”. Various control and information procedures were put in place to monitor its achievement of this goal.

This study is based on historical archival research, mainly conducted at the National Archive of Rio de Janeiro and at the Brazilian National Library. The study uses Althusser’s ideology concept and the Marxist concept of reproduction of labour to show how accounting information enabled the administrator of the House of Correction to exercise control over the “Free Africans” consistent with the ideologies of the period and place.

The authors find that the House of Correction pursued a policy of ensuring “Free Africans” were docile, obedient and familiar with State ideology.

The research is based on a single case study and it shows the need for both comparative and interdisciplinary analysis in order to increase an understanding of the use of accounting information in ancient prison contexts, as well as in contemporary situations.

This paper extends our knowledge of the use of accounting for the control of workers, who were either captive or repressed due to their ethnical differences; and it shows how ideology can be imposed through the use of accounting information. The authors extend theory by applying the Marxist and Althusserian concept of reproduction of labour to the case of “Free Africans”.

The purpose of this paper is to analyze, for both parties of a distribution channel, to what extent each party perceives the counterpart’s use of performance measurement systems (PMS) and how this perception affects the perceiver’s own use of these systems, for either decision control or decision management.

The paper proposes a conceptual model tested at different levels using structural equations models. A case study uses survey data from 107 distributors and 91 manufacturer managers.

PMS allow evaluation by the manufacturer and daily management by distributors; both uses of PMS can be simultaneous and complementary. Results show that each party’s perception of the counterpart’s use contributes to its own use, although real uses do not significantly influence these perceptions.

The results must be interpreted with caution because the sample is small. This study calls for further data collection in real situations with larger samples, and for eliminating the influence of the distribution channel type. Further work is needed to analyze other constructs driving the relationship between real use and perception.

This study’s originality comes from the conceptual model, data set, and levels of analysis. Decoupling real use and perception, it challenges the prevailing assumption that managers accurately perceive counterpart managers’ use of PMS. Analyzing at both group and individual levels, it extends the more usual dyadic studies by recognizing that any given manager’s perception may be almost wholly formed by his/her interaction with a group of individuals.

The purpose of this paper is to understand the relationship between franchisee support and brand value in micro-franchise chains. This study aims to understand the importance of value delivery in support to the micro-franchisee aiming at increasing brand value.

The sample was composed of 148 micro-franchisees belonging to 70 chains located in Brazil. The questionnaire aimed to verify the franchisee’s degree of concordance with the support and brand value provided by the franchisor through a Likert scale. The questionnaire structure comprised of ten metrics associated with franchisee support, four metrics associated with the brand value perception and four potentially intervenient metrics. A regression analysis was carried out to confirm the results for the factor analysis, assuming that the three factors associated with support as independent variables and the brand factor as a dependent variable.

The three factors related to franchisee support were found to be significant predictors of brand value. Based on the values of the coefficients, it is possible to infer the positive nature of the association. An increase in franchisee support leads to an increase in the franchisee perception about brand value. The positive effect of training and franchisor’s support in prospection and installation improvement on the brand value evaluation by franchisees was supported by the statistical analyses conducted.

This research complements the studies on brand citizenship behavior and franchisee brand commitment; the greater the support provided to the micro-franchisee, the greater its commitment to the brand values of the chain. This contribution is critical because we deal with micro-enterprises in a business environment with an intense resource scarcity. These aspects place restrictions on the delivery of support and brand value in these franchise chains.

Structured support plans and greater approximation with franchisees seem to be alternatives for this perception of value to be increased in micro-franchise chains. The attractiveness of a micro-franchise chain can be enhanced if the franchisor is able to show to its potential micro-franchisees that it offers adequate support for its business; and also for the capture of new micro-franchisees.

The social implications aimed at entrepreneurs with low financial expenditure. The sustainability of these businesses is highly relevant in the case of emerging markets given the high rates of unemployment and informality. Hence, micro-franchises become one of the means for micro-entrepreneurs to enter the job market.

When dealing with micro-franchises, there is an intensification of this scarcity of resources due to the smaller amount captured by the franchisor, as well as the lower technical level found in the franchisees. The relationship between brand value and the perceived level of support and the consequent franchise satisfaction with the chain in franchises, symbolized by brand citizenship behavior, is still little studied, and there are promising new studies, especially on the different types of franchises.

This chapter investigates the political and economic contexts of the controversy about the causes of the increase of income concentration in Brazil during the 1960s. That was the most important economic debate that took place under the military dictatorship that ran the country from 1964 to 1985. The perceived sharp increase in income inequality posed a challenge to the economic legitimation of the military regime, which had by the early 1970s achieved high rates of economic growth. This chapter discusses the apparent paradox of relatively open economic debate during a period of political repression, as well as its international dimension as reflected in the role played by institutions such as the World Bank.

Destination management is in urgent need of analytical and policy tools, and even more so in the context of tourism for development programs. Understanding both structural elements and dynamic processes are essential. This chapter describes a model of destinations which considers three types of structural components: factors/resources, attractors (of tourism demand), and support systems. It analyzes as well the optimizing behavior of destination stakeholders, both endogenous and exogenous, as a way to understand destination dynamics. The model can be applied in the strategic positioning of destinations as well as in achieving competitiveness and sustainability—ultimately contributing to development—through tourism policy plans and governance processes. The model was born in the context of a European Eureka–ComTur research project, and has been tested in a variety of destinations.

The purpose of this paper is to explore the hypothesis that collaboration was a key characteristic of Cuban science to maintain their scientific capacity during a period of economic restrictions and an important feature of Cuban science policy and practice for the benefit of society.

Collaboration was studied through Cuban scientific publications listed in PubMed for the period 1990-2010. The search was carried out using the advanced search engine of PubMed indicating < Cuba > in the affiliation field. To identify participating institutions a second search was performed to find the affiliations of all authors per article through the link to the electronic journal. A data set was created to identify institutional publication patterns for the surveyed period. Institutions were classified in three categories according to their scientific production as Central, Middle or Distal: the pattern of collaboration between these categories was analysed.

Results indicate that collaboration between scientifically advanced institutions (Central) and a wide range of national institutions is a consequence of the social character of science in Cuba in which cooperation prevails. Although this finding comes from a limited field of biomedical science it is likely to reflect Cuban science policy in general.

Using bibliometric tools the study suggests that Cuban science policy and practice ensure the application of science for social needs by harnessing human resources through national and international collaboration, building in this way stronger scientific capacity.