Search results

1 – 6 of 6
To view the access options for this content please click here
Article
Publication date: 13 September 2020

Jacks Bezerra, Fábio Batista Mota, Michele Waltz Comarú, Luiza Amara Maciel Braga, Leonardo Fernandes Moutinho Rocha, Paulo Roberto Carvalho, Luís Alexandre da Fonseca Tinoca and Renato Matos Lopes

During the last few years there has been an increase of interest in work-based learning (WBL), which can be understood as a process of both developing workplace skills and…

Abstract

Purpose

During the last few years there has been an increase of interest in work-based learning (WBL), which can be understood as a process of both developing workplace skills and promoting labor force productivity. This paper aims to map the scientific landscape related to WBL research worldwide.

Design/methodology/approach

combined bibliometrics and network analysis techniques to analyze data of scientific publications related to WBL indexed at the Web of Science (WoS) Core Collection.

Findings

results show an increase of publications over time: Education & Educational Research as the most frequent research area to which the articles were assigned, the UK and Australia as the main countries and Monash University (Australia) and Middlesex University (England) as the main organizations producing knowledge on WBL.

Originality/value

By offering a global scientific landscape of WBL research published so far, the authors aimed to contribute to future academic debates and studies in this field of knowledge.

Details

Higher Education, Skills and Work-Based Learning, vol. 11 no. 3
Type: Research Article
ISSN: 2042-3896

Keywords

To view the access options for this content please click here
Article
Publication date: 17 July 2020

Gustavo Cesário, Ricardo Lopes Cardoso and Renato Santos Aranha

This paper aims to analyse how the supreme audit institution (SAI) monitors related party transactions (RPTs) in the Brazilian public sector. It considers definitions and…

Abstract

Purpose

This paper aims to analyse how the supreme audit institution (SAI) monitors related party transactions (RPTs) in the Brazilian public sector. It considers definitions and disclosure policies of RPTs by international accounting and auditing standards and their evolution since 1980.

Design/methodology/approach

Based on archival research on international standards and using an interpretive approach, the authors investigated definitions and disclosure policies. Using a topic model based on latent Dirichlet allocation, the authors performed a content analysis on over 59,000 SAI decisions to assess how the SAI monitors RPTs.

Findings

The SAI investigates nepotism (a kind of RPT) and conflicts of interest up to eight times more frequently than related parties. Brazilian laws prevent nepotism and conflicts of interest, but not RPTs in general. Indeed, Brazilian public-sector accounting standards have not converged towards IPSAS 20, and ISSAI 1550 does not adjust auditing procedures to suit the public sector.

Research limitations/implications

The SAI follows a legalistic auditing approach, indicating a need for regulation of related public-sector parties to improve surveillance. In addition to Brazil, other code law countries might face similar circumstances.

Originality/value

Public-sector RPTs are an under-investigated field, calling for attention by academics and standard-setters. Text mining and latent Dirichlet allocation, while mature techniques, are underexplored in accounting and auditing studies. Additionally, the Python script created to analyse the audit reports is available at Mendeley Data and may be used to perform similar analyses with minor adaptations.

Details

Journal of Public Budgeting, Accounting & Financial Management, vol. 32 no. 4
Type: Research Article
ISSN: 1096-3367

Keywords

To view the access options for this content please click here
Article
Publication date: 21 February 2020

Maciel M. Queiroz, Samuel Fosso Wamba, Marcio C. Machado and Renato Telles

The Industry 4.0 phenomenon offers opportunities and challenges to all business models. Despite the literature advances in this field, little attention has been paid to…

Abstract

Purpose

The Industry 4.0 phenomenon offers opportunities and challenges to all business models. Despite the literature advances in this field, little attention has been paid to the interplay of smart production systems (SPSs), big data analytics (BDA), cyber-physical systems (CPS), internet of things (IoT), and the potential business process management (BPM) improvements. This study aims to identify the main drivers and their implications for improved BPM.

Design/methodology/approach

This study employed a narrative literature review of studies concerning smart-production-systems-related issues in the context of Industry 4.0.

Findings

The study identified 26 drivers from the literature associated with SPSs that have an impact on improved BPM. These drivers are presented in an integrative framework considering BDA, CPS, and the IoT.

Research limitations/implications

The framework's component integration is yet not tested. However, this study offers a significant theoretical contribution by presenting drivers that can be utilised to develop constructs, exploring critical factors related to the interplay of SPSs and improved BPM, and shading light on Industry 4.0's main elements. The study also makes suggestions for further research.

Practical implications

The proposed framework, with its 26 drivers, provides insights for practitioners and decision-makers interested in gaining an in-depth understanding of the complexities of SPSs and improved BPM.

Originality/value

This study integrates BDA, CPS, and IoT into a framework with 26 drivers associated with SPSs to improve BPM.

Details

Business Process Management Journal, vol. 26 no. 5
Type: Research Article
ISSN: 1463-7154

Keywords

To view the access options for this content please click here
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…

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

Content available
Article
Publication date: 27 March 2018

Rafael Araújo Sousa Farias and Valmir Emil Hoffmann

The present study seeks to answer the following research question: what is the profile of the academic production related to the interorganizational networks in the period…

Abstract

Purpose

The present study seeks to answer the following research question: what is the profile of the academic production related to the interorganizational networks in the period between 2006 and 2016? Thus, this study aims to characterize the academic production about the subject interorganizational networks available in national journals with Concept “A” (Qualis Capes), in the period between 2006 and 2016.

Design/methodology/approach

This paper uses national journals with Concept “A” of the Qualis classification (2016) for journal selection. In total, 12 “A” concept journals were identified. However, it was decided to analyze ten of them. The procedures suggested by Crossan and Apaydin (2010) for conducting bibliometric studies were adopted. It has been identified that 77 articles were published in eight journals. The R 3.3.2 and R Studio 1.0.136 software were used. The IGRAPH 0.5.5-2 extension (package) was used to analyze graphs and co-authorship networks (Csárdi and Nepusz, 2006). This extension is able to manipulate networks with millions of vertices and edges and provides a series of functions to analyze the properties of social networks, such as subnetworks, intermediation, centrality, among other characteristics (Csárdi and Nepusz, 2006). Correspondence analysis (CA) was also performed. CA is a multivariate exploratory technique that converts a data matrix into a graphical representation, so that rows and columns are represented by points in a graph (Greenacre and Hastie, 1987). This extension is dedicated to the multivariate analysis of data and allows the manipulation of different types of variables (quantitative or categorical). In the present research, multiple CA (MCA) was applied – indicated when the elements are described as categorical variables (et al., 2008). The characteristics considered for carrying out MCA were the “main term”, “research approach”, “type of research”, “constructs” and “research strategies”. By using the FactoMineR 1.34 extension, the hierarchical clustering on principal components (HCPC) function was used (Husson et al., 2007; et al., 2008). This function allows creating clusters from the characteristics of the articles analyzed and highlights the justifications for the groupings created. The function allows forming as many clusters the researcher wishes, being of its attribution to analyze a division that best represents the characteristics of the data (Husson, Josse, and Pagès, 2010). Husson et al. (2010) suggest that an analysis should be performed from the hierarchical tree, thus the number of clusters can be defined considering the overall appearance (or shape) of the tree formed. At last, a word cloud was created using the Wordcloud 2.5 extension (Fellows, 2013). The noticed advantage of using this extension is that it does not separate the terms that form a keyword when generating the cloud. It has been used for the keywords of the 77 articles analyzed; however, it has been decided to keep those that presented frequency greater than or equal to two. By avoiding occasional terms, a more intelligible cloud was obtained.

Findings

The present study was not able to verify if the journals analyzed by Andrighi et al. (2011) have influenced others to publish on the subject, as suggested by the Bradford’s Law. The standard “success breeds success”, suggested by the Bradford’s Law, was not confirmed. The so-called nuclear zone (Brookes, 1969; Novaretti et al., 2015) is composed of the journals Brazilian Administration Review (BAR), Revista de Administração Contemporânea (RAC), Revista de Administração Pública (RAP) and Revista Brasileira de Gestão de Negócios (RBGN). The journal RAC stands out for having been the one that has increased its annual average of publication in relation to the theme, when compared with the findings of Andrighi et al. (2011). The journals BAR and RBGN stand out because they are in the nuclear zone, even though they were not considered in the work of Andrighi et al. (2011). It should be noted that all the analyzed journals have in common the fact of addressing the themes of management and administration and, more specifically, making room for the “competitiveness” and “cooperation” constructs. These constructs are related to the theme of networks and were the most recurrent in the articles analyzed. “Cooperation” (29), “competitiveness” (27), “knowledge” (12), “learning” (6) and “trust” (3) were the “constructs” used to compose the 77 articles analyzed. In turn, “network” (49), “alliance” (18) and “cluster” (9) were the “main term” most used in the articles. This implies that the topic of cooperation is more linked to a vision of strategy. As occurred in the research of Andrighi et al. (2011), the term “network” is the most recurrent; in addition, the growth of space obtained by the term “alliance” stands out. The terms “network” and “alliance” were the most used by the articles, being predominant in 87 per cent of the research. In the present research, the predominance of the term “network” may have occurred because its concept is broader and it is used in the literature in different ways, even in contradictory ways (Andrighi et al., 2011; Schommer, 2001). In turn, the term “alliance” may have been recurrent because it has a wide dispersion of published issues, such as governance structure, cooperation, knowledge transfer and trust (Lima and Campos Filho, 2009). By using the HCPC function of the FactoMineR extension, the articles were grouped according to their characteristics, and then three clusters were formed. By analyzing the generated results, it is assumed that the division into three clusters was the one that best represented the data. Cluster 1 is characterized by descriptive, quantitative, half documentary and half survey research studies, being “cluster” the main term. Cluster 2 is characterized by exploratory case studies with qualitative–quantitative analyzes. Cluster 3 is characterized by theoretical tests. The Zipf’s law points out that a small group of words occurs many times; however, when considering the most recurrent words Networks (9), Strategic Alliances (8), Cooperation (8), Interorganizational Networks (8) and Alliances (6) show that they were present in only about 10 per cent of the works. Lotka’s Law, which states that few authors publish much and many authors publish little, was not confirmed. The authors who presented the highest number of publications, T. Diana L. v. A. de Macedo-Soares (6); Jorge Renato Verschoore (6); Alsones Balestrin (5); Douglas Wegner (4); Humberto Elias Garcia Lopes (4), participated in less than 10 per cent of the works. Thus, the authorship was characterized by many researchers publishing few works, what can be an effect of the behavior of these authors, who prefer to publish in network. The centrality of the relations between the authors was analyzed and, in addition, the intermediation points of the network were identified. The present study also analyzed all the references used by the 77 articles that compose the study. The main author of each of the references used was identified. Among the 30 identified authors, Yin and Hair Jr. stand out for books related to fundamentals and research methodologies. Borgatti and Eisenhardt developed research on the topic of interorganizational networks and also created works for methodological foundations. Powell was the most frequently mentioned author (28) and had more different works referenced (9). Powell stands out for the production of articles published in periodicals, not books. Porter’s situation is the opposite. Most of the quotations made to the author come from his books, especially the work “Competitive strategy” (Porter, 1980). All authors identified are foreigners, with the exception of Balestrin. Marshall, Polanyi, Granovetter and Williamson are authors of works considered seminal, being them, respectively, “Principles of economics” (Marshall, 1890), “Personal knowledge: towards a post critical philosophy” (Polanyi, 1958) and “The strength of weak ties” (Granovetter, 1973) and “Markets and hierarchies, analysis and antitrust implications” (Williamson, 1975).

Research limitations/implications

Like all research, it has limitations. The first one derives from the selection criteria of the periodicals to be analyzed. The cut referring to the journals of greater impact excludes most of the national articles. These studies may contain important contributions to the knowledge of the national publication profile. In addition, the choice to analyze the journals disregards other types of work, such as books, scientific events, dissertations and thesis and reports. The choice of articles published in journals is based on the fact that these are a “certified knowledge”, as the studies are peer-reviewed, and in the case of the Qualis “A” stratum, a review of exogenous quality is supposed on this production. Despite its flaws, this system can be considered reliable to evaluate scientific knowledge (Bedeian, 2004; Shugan, 2007). The analysis of the most recent articles may have been hampered by a temporal issue. In addition, the choice of keywords, a necessary step, leaves out other studies. Another limitation refers to the fact that the articles have been analyzed and classified by the authors, which presupposes the use of their value judgments, at least to some extent. Other limitations refer to the bibliometric techniques employed. The main authors referenced in the studies were demonstrated, that is, those authors who have been used as a theoretical reference for studies of interorganizational networks. However, the circumstances under which these citations occurred were not analyzed. For example, an author may be quoted to use the contribution of his/her study, to be criticized or just to be another reference in the text. The lack of this analysis can be considered a fragility of the study.

Practical implications

This text was started talking about the dispersion of the studies on networks in the country. Previous work has been used, theoretically and empirically demonstrating this fact. Zipf’s Law applied to bibliometrics, as described by Guedes and Borschiver (2005), Novaretti et al. (2015) and Pao (1978), was not confirmed in this study, which seems to be an indicative fact that the research on this theme in Brazil presents fragmentation as an intrinsic characteristic. That is, it must remain fragmented, as this would be its own way to evolve. This is evident especially when comparing the study of Andrighi et al. (2011) and its results. With several but continuous temporal cut-outs, and the same keywords, the maintenance of this dispersion is evident. This is also a contribution of this study.

Social implications

The study contributed to updating the research profile, mainly after the triennium 2013-2015 of Qualis Capes’ evaluations. It also added to the mapping of recent Brazilian academic production related to interorganizational networks, completing studies by Alves et al. (2013), Andrighi et al. (2011), Balestrin et al. (2010), Cunha and Carrieri (2003) and Mascena et al. (2013). Thus, it is believed that the research reached the proposed objectives, despite its limitations.

Originality/value

The present research is also justified by helping to understand the subject being useful for researchers, educators and students, in general, in the task of demonstrating gaps and opportunities of future researches and collaborating with the elaboration of a research agenda (Baumgartner and Pieters, 2003). The work has updated bibliometrics on the subject and allows comparisons with previous bibliometric studies (Alves et al., 2013; Andrighi et al., 2011; Balestrin et al., 2010; Cunha and Carrieri, 2003; Ferreira et al., 2014; Lima and Campos Filho, 2009; Mascena et al., 2013). It is believed that the present study differs from the others because of the analysis performed, the way the data were treated, with techniques that are rarely used simultaneously, going beyond the descriptive statistics.

Details

Innovation & Management Review, vol. 15 no. 1
Type: Research Article
ISSN: 2515-8961

Keywords

Content available
Article
Publication date: 9 February 2018

Renato Koch Colomby, Andrea Poleto Oltramari and Maria Beatriz Rodrigues

The purpose of this paper is to analyze the phenomenon of work from eight different and subsidiary perspectives: physiological, cultural, spiritual, ideological, economic…

Abstract

Purpose

The purpose of this paper is to analyze the phenomenon of work from eight different and subsidiary perspectives: physiological, cultural, spiritual, ideological, economic, political, legal and psychosocial.

Design/methodology/approach

This study is based on an exploratory quantitative survey with a probability sample composed of 407 cases. The bibliographic review resulted from several readings about the phenomenon of work and the impacts arising from these different perspectives.

Findings

The analysis of the data collected confirmed that the meaning and the sense of work are multifaceted. The authors also found that work is an important source of reflection and learning in people’s life. The research instrument promoted thinking and analysis of the participants’ careers. The research process resulted in mutual and interactive learning of investigators and investigation.

Research limitations/implications

The data collection came from a single source: a written questionnaire. This limits the scope of the data and raises interpretative discussion concerning the contents of the answers. For future reference, the authors suggest to complement it with different techniques of data collection, associating qualitative and quantitative approaches.

Practical implications

The main contributions of the paper are, on the one hand, the effort of synthetizing and recording eight different categories of analysis of the multiple and possible meanings of work, which were elaborated using the available literature, and on the other hand, to understand and analyze those categories using the perception of a numerically meaningful sample of the public, coming from different backgrounds.

Social implications

The purpose of this paper is to propose a guideline for future studies so that they could choose with increased awareness the initial perspectives at the basis of the analyses. This study could encourage continuity and provide greater incentives on this increasingly relevant subject.

Originality/value

After analyzing the data, it was acknowledged that work cannot be seen from a single perspective, but it must be viewed in its multifaceted character and sense. The published material on the meanings of work usually focuses on specific professions and careers, the authors argue that this fact limits the scope of perspectives and interpretations of the phenomenon.

Details

Revista de Gestão, vol. 25 no. 1
Type: Research Article
ISSN: 2177-8736

Keywords

1 – 6 of 6