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Article

Ricardo Lopes Cardoso, Rodrigo de Oliveira Leite and André Carlos Busanelli de Aquino

The purpose of this paper is to investigate whether analysts’ personal cognitive traits mitigate the efficacy of graphical impression management.

Abstract

Purpose

The purpose of this paper is to investigate whether analysts’ personal cognitive traits mitigate the efficacy of graphical impression management.

Design/methodology/approach

Three experiments are conducted wherein 525 professional accountants working as financial analysts rate a hypothetical company’s performance graph depicting its net income trend. The manipulation is the presence (absence) of impression management techniques. Hypotheses test whether different techniques are effective and whether analysts’ cognitive reflection ability mitigates manipulation efficacy.

Findings

Presentation enhancement is effective only with impulsive analysts, showing the weakness of this technique through the use of colors. Measurement distortion and selectivity techniques are effective for reflective and impulsive analysts; however, reflective analysts are more critical about graphs prepared via selectivity that emphasize profit recovery following crises.

Research limitations/implications

Each impression management technique is investigated in isolation and in controlled conditions. Further research could consider how personal cognitive traits impact the efficacy of combined techniques and whether imbedding manipulated graphs with other information mitigates impression management efficacy.

Practical implications

Research on impression management is mostly “task-oriented;” few “people-oriented” studies focus on decision making by those using financial reports. Users’ cognitive reflection ability is shown to undermine the efficacy of some impression management techniques.

Social implications

Financial analysts, auditors and regulators could develop mechanisms to avoid pervasive usage of (or enhance skepticism regarding) techniques not mitigated by users’ reflectiveness.

Originality/value

Evidence from financial analysts with an accounting background provides insights on individual characteristics’ influence on graphical impression management efficacy.

Details

Accounting, Auditing & Accountability Journal, vol. 31 no. 6
Type: Research Article
ISSN: 0951-3574

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Article

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

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Book part

André Carlos Busanelli de Aquino, Ricardo Lopes Cardoso, Marcelo Sanches Pagliarussi and Valéria Lobo Archete Boya

This study extends prior balanced scorecard (BSC) research by incorporating the effects of uncertainty, payment schemes and the strength of causal relations proposed in…

Abstract

This study extends prior balanced scorecard (BSC) research by incorporating the effects of uncertainty, payment schemes and the strength of causal relations proposed in the performance measurement model (PMM) on the budgetary dynamics. Our analysis was restricted to two strategic business units (SBU), engineering projects and electricity distribution service, from a Brazilian electric power concessionaire. We postulate a mediated moderation association between uncertainty (treatment), bonus scheme (mediator), dispersion of payment scheme and the strength of causal relations proposed in the PMM (moderators) on budgetary slack (outcome). Additionally, we postulate that the use of accounting-based measures (ABM) also mediates the effect of uncertainty on budgetary slack. We gathered monthly observations from 102 indicators containing the target and achievement values throughout 2002–2006. Managers were later asked to answer questionnaires about the possible cause–effect relations between these indicators, then 215 causal maps of the department and corporate indicators were drawn up. Econometric analysis provided evidence that the budgetary slack observed is directly impacted by uncertainty, and this impact is moderated by the dispersion of payment scheme. However, we did not find any evidence that supported the mediation process proposed between uncertainty, ABM and budgetary slack. Incomplete implementation of BSC and the level of analysis adopted are possible explanations for that.

Details

Performance Measurement and Management Control: Measuring and Rewarding Performance
Type: Book
ISBN: 978-1-84950-571-0

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Book part

André C. B. de Aquino and Ricardo Lopes Cardoso

This chapter analyses the financial resilience pattern presented by four Brazilian municipalities at the beginning of a serious revenue downturn, which was initiated at…

Abstract

This chapter analyses the financial resilience pattern presented by four Brazilian municipalities at the beginning of a serious revenue downturn, which was initiated at the central government as a combination of economic and political crises. The crisis occurred during an on-going public financial management reform and attempts to imbricate IPSAS-oriented accrual-accounting policies in a dominant cash-based budgeting culture. Thus, contrasting those patterns with other democracies depicted in this book, we aim to contribute to the comparative literature on financial resilience under austerity periods. We interviewed secretaries of finance, department directors and accountants of each city hall and businessmen from the four municipalities. Cases were selected among 100,000-350,000 inhabitants’ municipalities from one of the three most industrialised brazilian states, varying the cases according to their mean and volatility budgetary surplus over the 10 years before the beginning of the analysed crises. All cases presented no anticipatory capacity or long-term strategic planning. Their usual responses are short-term oriented, such as supplier payments postponement, increasing tax collection or cutting expenditures, rather than based on their weak transformative capacities. Despite the fatalistic and very ineffective reactive behaviours observed in two cases, a proactive mayor, supported by consulting firms, enhanced the responses effectiveness of the two remaining cases. Hence, mayor leadership might be a fruitful feature to be investigated by future studies.

Details

Governmental Financial Resilience
Type: Book
ISBN: 978-1-78714-262-6

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Abstract

Details

Performance Measurement and Management Control: Measuring and Rewarding Performance
Type: Book
ISBN: 978-1-84950-571-0

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Abstract

Details

Governmental Financial Resilience
Type: Book
ISBN: 978-1-78714-262-6

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Book part

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

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Article

Christopher R. Jones, Ricardo B. Cardoso, Edison Hüttner, Helena W. Oliveira, Marlise A. dos Santos, Maria Helena Itaqui Lopes and Thais Russomano

Reducing inequity in accessing healthcare among rural and remote populations remains a problem. Internationally, eHealth is now touted as a potential solution, with a…

Abstract

Purpose

Reducing inequity in accessing healthcare among rural and remote populations remains a problem. Internationally, eHealth is now touted as a potential solution, with a range of diverse approaches and impacts. Yet, the equity gains of implementing eHealth are often not realized due to a lack of effective strategies for citizen participation. The purpose of this paper is to present the background to, and results of, a multidisciplinary eHealth assistance project in a remote region of the Brazilian Amazon, highlighting the importance of citizen participation within planning processes.

Design/methodology/approach

The project was conducted in three phases – pre‐mission, mission, and post‐mission. Discussions were held between health teams and local community leaders, and were coordinated by government health organizations in partnership with the Amazon State University. A multidisciplinary team visited five remote communities in the Brazilian Amazon, where participants underwent clinical assessment using eHealth technologies within pharmacy, cardiology, dermatology, and/or odontology. Analysis and second opinion were provided by relevant specialists and the results were delivered electronically to local healthcare teams.

Findings

A total of 111 patients were evaluated with an average age of 54 years. There were several important findings following specialist second opinion, which improved the quality of care they received. These comprise identifying drug interactions and patients requiring further investigation for cardiological and dermatological complaints, including suspected malignancy.

Research limitations/implications

Due to a breakdown in communication, data from the post‐mission phase are lacking, particularly regarding treatment outcomes. Furthermore, the authors did not perform an analysis of cost‐effectiveness. If eHealth technologies are to become part of routine clinical practice it is important that the financial implications are acceptable.

Originality/value

This project demonstrates how equity can be designed for with a multidisciplinary approach to eHealth activities in rural and remote environments within Brazil. Such activities typically focus on one particular area, yet primary healthcare facilities see patients with a variety of problems.

Details

Transforming Government: People, Process and Policy, vol. 6 no. 4
Type: Research Article
ISSN: 1750-6166

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Article

Luiz Paulo Lopes Fávero, Ricardo Goulart Serra, Marco Aurélio dos Santos and Eduardo Brunaldi

The purpose of this paper is to analyze the influence of firm-, industry- and country-level determinants on real annual sales growth in the context of a cross-classified…

Abstract

Purpose

The purpose of this paper is to analyze the influence of firm-, industry- and country-level determinants on real annual sales growth in the context of a cross-classified multilevel perspective.

Design/methodology/approach

The authors studied 11,381 firms from 17 industries in six Latin American countries based on the data collected up to 2015. Since the data are nested in two levels (level 1: firms; level 2: cross-classification of industries and countries), the authors use a cross-classified multilevel model. The significant variability in all levels of analysis confirms the option for the multilevel model.

Findings

Differences in industries account for the largest proportion of variance (77.2 percent). This finding indicates that industry-level characteristics should be explored in the sales growth literature (it seems to the authors that they were neglected). This finding also calls attention to the roles of policy-makers in facilitating firm growth. The final model indicates that the considered variables explain approximately 55 percent of the differences in real annual sales growth in the same industry and country after having accounted for the impacts of the differences in firms. After accounting for the impacts of the differences in firms’ and countries’ characteristics, 43 percent of the variation in average real annual sales growth is due to differences in industries. The obtained results indicate that while firms from countries with higher GDP growth and more effective corporate boards present higher real annual sales growth, firms that operate in commodity producer industries have worse performance in this indicator. With respect to firm’s characteristics, larger firms (contradicting Gibrat’s law) and exporters grew less. Some results could be explained by the decrease in commodities’ prices and global purchases between 2012 and 2015.

Originality/value

The paper fills some gaps in the firm growth literature by testing Gibrat’s law in non-developed countries (not yet done, to the best of the authors’ knowledge) and exploring variables other than size in the explanation of firm growth (rarely used, to the best of the authors’ knowledge). Moreover, the adopted model correctly estimated the origin of the variability in firm growth in its natural cross-classified distinct levels.

Details

International Journal of Emerging Markets, vol. 13 no. 5
Type: Research Article
ISSN: 1746-8809

Keywords

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Article

Irineu de Brito Jr, Manoel Henrique Capistrano Cunha, Luiz Antonio Tozi, Luiz Augusto Franzese, Márcia Lorena da Silva Frazão and Adriano Bressane

This study, a practice forum article, aims to presents the lessons learned and the development of a discrete event simulation model to support the funerary system…

Abstract

Purpose

This study, a practice forum article, aims to presents the lessons learned and the development of a discrete event simulation model to support the funerary system management of São Paulo City, Brazil, during the COVID-19 pandemic.

Design/methodology/approach

A discrete event simulation model was developed by the authors as soon as the pandemic affected the city of São Paulo, Brazil. Based on the model, several scenarios with varying minimum, median and peak demands (i.e. the number of deaths) were tested and evaluated. The lessons learned from the scenario analysis and implementation of the decision-making of the city government of São Paulo are discussed in this article.

Findings

The lessons learned about the coordination, inventory management and other operational characteristics in funerary logistics during the pandemic are shared with a model, which quantifies the demand for vehicles, coffins, graves and teams in the cemeteries in different simulated scenarios.

Practical implications

The São Paulo State Civil Defense used this information during the pandemic to prepare the funerary system of the municipality.

Social implications

The study presents methods to mitigate the sanitary, environmental and psychosocial problems related to the funerary system.

Originality/value

Studies on funerary systems are scarce. This study presents the results that supported the dimensioning of the funerary system during the pandemic and operational lessons about the logistics to support decision-making in future events.

Details

Journal of Humanitarian Logistics and Supply Chain Management, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2042-6747

Keywords

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