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The purpose of this paper is to describe and analyze how the integration between knowledge management and dynamic capabilities in contexts that demand organizational agility contributes to the management by objectives.

To achieve the proposed objective, the present paper adopts the single case study in the startup Effecti. For data collection, semi-structured interviews were carried out, analyzed a posteriori through the technique of content analysis. From the loads of evidence observed, a model was presented that consists of different management theories and that guides the management by objectives process of a startup.

The proposed model proves to be able to describe the modus operandi of a startup and enables it to develop the cycles of testing, measurement and seizure of knowledge, largely stimulated and inherent to the creation process of new businesses in dynamic and uncertain contexts.

It is expected that the research results presented in details can illustrate concrete examples of application of the main concepts: agile organization, dynamic capabilities, knowledge management, performance assessment, enterprise risk management and management by objectives.

The originality of this study is focused on the integration of conceptual triad and its application in the case study of a startup: agile organization, dynamic capabilities and knowledge management.

The problem statement is how to identify and analyze the corporate risks involved in the relationships with external agents involved in the open product innovation process (OPIP)? Seeking to extend this investigation, the purpose of this paper is to analyze the enterprise risks identified in corporate relations with external agents of the OPIP. This study proposes the systematization of the process of identification and analysis of the enterprise risks involved in the process of open product innovation.

The case explored in this study is the OPIP of Volkswagen do Brasil (VWB), one of the most important subsidiaries of the Volkswagen Group. Criteria were selected to both assessing corporate relations with external agents of the open innovation of VWB and analyzing the enterprise risks identified in these relations. Data collection included interviews with management-level professionals engaged in the OPIP activities and technical visits to a VWB’s industrial plant.

Results demonstrate that the enterprise risks mostly affecting the OPIP have a critical impact on the manufacturing process and initial sales of the new product.

The originality of the study focuses on the proposal of a systematization of how to identify and analyze the corporate risks involved in the process of open product innovation. The study focuses on the theoretical frontier on the open innovation and enterprise risk management (ERM) in the open innovation process.

The purpose of this paper is to analyze the identification, evaluation and treatment of risks, as well as the appetite and corporate maturity in relation to enterprise risk management in the urban bus market of the city of São Paulo, Brazil.

A qualitative case study was formulated in two stages: the first one includes an interview with a bus market specialist and the second stage comprehends eight interviews with executives from bus chassis and coachwork manufacturers and bus fleet operators of this market.

The results show that larger companies tend to manage their risks in a more structured way when compared with smaller ones, although there are some exceptions. The most critical risks evaluated concerns to the political type followed by the economic/financial, strategic, environmental, social, operational, technological, image and ethical types; and the risk appetites are generally consistent with the risks criticality level.

This case study of an important sector in the economy can be emblematic for the adoption of good practices of risk management by managers.

Risk appetites are generally consistent with criticality and the main forms of treatment are to reduce, share and follow, linked to participation in representative associations.

The purpose of this paper is to analyze the innovation process of organizations representing the main sectors of Brazilian economic activity.

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.

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.

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.

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.

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.

This paper aims to analyze what Samarco and Brazilian magazines speak and say about Mariana’s environmental crime. Discover their doxa in this subject. Interpret the speakings, sayings and doxas through the theories of the treadmills of production, crime and law.

It is a qualitative and documental research and a narrative analysis. Regarding the documents: 45 were from public authorities, 14 from Samarco Mineração S.A. and 73 from Brazilian magazines. Theoretically, the authors resorted to Bourdieusian sociology (speaking, saying and doxa) and the treadmills of production, crime and law theories.

Samarco: speaking – mission statements; saying – detailed information and economic and financial concerns; doxa – assistance discourse. Brazilian magazines: speaking – external agents; saying – agreements; doxa – attribution, aggravations, historical facts, impacts and protests.

The absence of discussions that addressed this fatality, with its respective consequences, from an agenda that exposed and denounced how it exacerbated race, class and gender inequalities.

Regarding Mariana’s environmental crime: Samarco Mineração S.A. speaks and says through the treadmill of production theory and supports its doxa through the treadmill of crime theory, and Brazilian magazines speak and say through the treadmill of law theory and support their doxa through the treadmill of crime theory.

To provoke reflections on the relationship between the mining companies and the communities where they settle to develop their productive activities.

Concerning environmental crime in perspective, submit it to a theoretical interpretation based on sociological references, approach it in a debate linked to environmental criminology, and describe it through narratives exposed by the guilty company and by Brazilian magazines with high circulation.

The purpose of this paper is to examine, through a qualitative lens, how community elder abuse and the ageing process are represented in the older adults’ narratives reporting abuse perpetrated by family members.

A qualitative study of a convenience sample of 22 interviews from 24 older adults (two couples) aged 60 years or older who had experienced one or more types of abuse and had sought help about the victimisation experience. A general inductive approach of thematic content analysis was employed.

The four main emergent themes related to the passage of time or the perception of becoming old within the process of abuse were: abuse grown old, abuse after entering later life, vulnerability to abuse and responses to abuse. Ageing was found to be associated with an increase vulnerability to abuse and an important element in shaping how older adults experience, report and cope with victimization. The social and contextual issues of being older also influenced the decision of ending (or not) the abuse and the victims’ repertoire of responses.

Despite the little suitability of chronological age to define and delimit elder abuse, understanding the phenomenon demands the recognition of ageing (both as a process and as a product) in order to more accurately identify aetiology processes and develop interventions.

The purpose of this paper is to explore the most common individual entrepreneurial self-efficacy (ESE) beliefs profiles associated with high entrepreneurial intentions (EI) and how these differ when belonging to an entrepreneurial venture team (EVTeam).

After a general test of the ESE theory using a structural equations modeling, fuzzy-set qualitative comparative analysis (fsQCA) is used, on a multi-dimensional ESE scale, to find empirical evidence supporting the existence of different individual ESE profiles, equally associated with high EI individuals. Dividing the sample based on the existence or not of an EVTeam (EVTeam), differences for each group are identified and possible implications are discussed.

This research corroborates ESE as an important antecedent of EI and, from a more in-depth analysis, it also suggests that the highest levels of EI are compatible with different ESE profiles, some of which may be related to having established an EVTeam, or not.

These findings may be useful for entrepreneurs and educators to reflect upon the needed competencies for an EVTeam and the research design might also be useful for policy makers to identify cultural, educational, and institutional shortcomings of the entrepreneurial context. A greater focus should be placed in developing ESE of potential entrepreneurs for the specific entrepreneurial activities for which the lack of perceived capabilities hinders entrepreneurial behavior and success.

This research may be useful for entrepreneurs and educators to reflect upon the needed competencies for an EVTeam. The research design might also be useful for policy makers to identify cultural, educational, and institutional shortcomings of the entrepreneurial context.

This research tests ESE theory in Angola – a country from the African continent from which there is limited empirical evidence – and by exploring the existence of different ESE profiles, with a method that allows for conjunctural causation, new insights and empirical support for future research are provided relative to the complex ESE-EI relationship.

This paper aims to investigate the factors associated with the voluntary disclosure of integrated reporting (IR) in Brazil of the companies listed on the stock exchange – Brasil, Bolsa, Balcão. The cultural dimensions of a nation reflect different priorities in accounting practices. The Brazilian case, therefore, becomes significant, as Brazil is increasingly important in world markets.

As an explanatory econometric model, multinomial logistic regression was used (Y = 2 to describe the probability of the IR disclosure; Y = 1 to describe the occurrence of reports with practices similar to the IR and Y = 0 to describe the occurrence of non-disclosure of non-financial reports). Applied to panel data with random effects (chosen for best performance) in the period from 2016 to 2019.

Reveals the positive association of the company’s profitability and market-to-book with the probability of the IR disclosure. Regarding the board composition, it is suggested that size does not make a difference, with the greater participation of women and independence of directors associated with better probabilities of adopting the IR in Brazil.

This work is the first to characterize the Brazilian reality of voluntary disclosure, specifying the implementation of IR, compared to publishing reports similar to the IR and not reporting structured non-financial statements. It can also be considered the first study on the relevance of the board structure in the disclosure of IR by Brazilian companies. Finally, it contributes to the literature on IR adoption, bringing practical results in understanding the most favorable conditions in which the IR framework will be fully implemented.

The purpose of this paper is to reflect on how qualitative approaches can improve a prevalence study on older adults’ violence. The paper describes how qualitative data can help frame a complex and multidimensional problem, such as older adults’ violence, within the culture where it happens and therefore prevent two risks present in prevalence studies: underestimation and overestimation.

To adequately measure violence and violent behaviours the authors first conducted four focus groups with the target population – older adults aged 60 and over – and 13 in-depth interviews with older adult victims of violence. Through content analysis of focus groups and in-depth interviews the authors sought to understand how violence is perceived, defined and limited by the general population and by victims.

By employing qualitative methods the authors were able to operationalise violence, decide upon and select specific behaviours to measure, rephrase questions and develop strategies to approach the general population through telephone interviews.

The qualitative approaches helped reduce participants bias in the prevalence study and therefore to minimise the risks of underestimation and overestimation.

The study exemplifies how assessing quantitatively to a sensitive subject requires taking into account the perspective of the target population through a qualitative approach.