Search results

Purpose – This research aimed to study the relationship between Enterprise Risk Management (ERM) and performance improvement.

Design/methodology/approach – A questionnaire was used as an instrument of data collection that was passed to managers of nonfinancial companies listed among the 500 largest and best firms in Brazil. The data from this study were analyzed with descriptive statistics and multivariate analysis of correlation and association.

Findings – The results showed that the main drivers of risk management were regulation, stakeholder demands, and business competitiveness. Among the practices that have been used, managers spotlight the utility of basic methods, more subjective, while technical methods, more quantitative, were of secondary importance. It was evidenced that the risks were weighted in the main activities of the organization. As a result, it was demonstrated that improved performance is associated with the maturity level of risk management and the level of stakeholders’ involvement in risk management.

Research limitations/implications – Other researches could examine how this process was developed in other countries and expand the number of organizations studied.

Practical implications – This study provides empirical evidence about theorist assumptions about the relationship between ERM and performance improvement.

Social implications – This study demonstrates the importance of human aspects for the processes of risk management and how external factors can influence this process.

Originality/value – It gives a broader and deeper comprehension of the process of risk management at nonfinancial firms in Brazil.

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 study aims to estimate the overall SARS-CoV-2 seroprevalence and evaluate the accuracy of an antibody rapid test compared to a reference serological assay during a COVID-19 outbreak in a prison complex housing over 13,000 prisoners in Brasília.

The authors obtained a randomized, stratified representative sample of each prison unit and conducted a repeated serosurvey among prisoners between June and July 2020, using a lateral-flow immunochromatographic assay (LFIA). Samples were also retested using a chemiluminescence enzyme immunoassay (CLIA) to compare SARS-CoV-2 seroprevalence and 21-days incidence, as well as to estimate the overall infection fatality rate (IFR) and determine the diagnostic accuracy of the LFIA test.

This study identified 485 eligible individuals and enrolled 460 participants. Baseline and 21-days follow-up seroprevalence were estimated at 52.0% (95% CI 44.9–59.0) and 56.7% (95% CI 48.2–65.3) with LFIA; and 80.7% (95% CI 74.1–87.3) and 81.1% (95% CI 74.4–87.8) with CLIA, with an overall IFR of 0.02%. There were 78.2% (95% CI 66.7–89.7) symptomatic individuals among the positive cases. Sensitivity and specificity of LFIA were estimated at 43.4% and 83.3% for IgM; 46.5% and 91.5% for IgG; and 59.1% and 77.3% for combined tests.

The authors found high seroprevalence of anti-SARS-CoV-2 antibodies within the prison complex. The occurrence of asymptomatic infection highlights the importance of periodic mass testing in addition to case-finding of symptomatic individuals; however, the field performance of LFIA tests should be validated. This study recommends that vaccination strategies consider the inclusion of prisoners and prison staff in priority groups.

The purpose of this paper is to, which involved 123 students in their last year of an administration course at a private university in the city of São Paulo, Brazil, evaluate the importance of analyzing the pressure from new technologies on the careers of young university students from a career theory perspective.

From the perspective of traditional theories, the authors used “career anchors,” and from the perspective of non-traditional theories, “intelligent careers,” in which people develop three competency groups that are transferable between organizations: knowing why; knowing how; and knowing whom. The hypotheses the authors raised were analyzed using statistical techniques and the following results were obtained: young people do not see new technologies as a threat to their current job; people who see the “Knowing How” competence as being more developed feel less pressure from new technologies; non-traditional theories show a greater potential to analyze technological pressure than traditional theories; and, finally, the nature of people’s jobs produces different impacts on the pressure of new technologies on their careers, since people who occupy positions involving more human interaction with internal or external clients feel less threatened.

It was found that the lowest mean among the constructs analyzed was the pressure from technology on career. The correlations between the competencies of intelligent careers and the perception of the pressure from technology on career were weak, but significant, whereas the “Knowing How” competency was negatively correlated with the pressure caused by technology. There was no significant influence of the anchors on the pressure from technology on career. However, incorporating the competencies of intelligent careers improved the statistical model’s fit. In associating job positions with the pressure from technology on career, administrative and operational positions showed higher averages than sales associate and management positions.

Broadly speaking, it can be noted that traditional career theories, especially the vocational counseling approach, are not sufficient to explain the impact of new technologies on careers. At the same time, one way of coping with the pressure brought about by technological advances may be in using technology itself to develop “useful professional skills,” in a manner consistent with “intelligent careers.”

This paper aims to shed some light on the distribution of population, living in disaster risk areas in Brazil, on the intra-urban scale. The following three aspects are evaluated in this paper: the distribution of exposed population according to municipal size classification; the population density in disaster risk areas; and the municipal human development classification for the municipalities with disaster risk areas.

This research is based on an explorative approach. The main database used is a result of the association of landslide and flood risk areas to demographic census, available for 825 Brazilian municipalities. Additional databases were integrated to characterize disaster risk management and municipal human development.

The results revealed that the population exposed to disaster areas is concentrated within the capitals and small cities in the country. Moreover, disaster risk areas are densely populated even in small cities, suggesting that it is a reality faced not only by the larger cities. Finally, disaster risk areas exist even inside municipalities with a high level of human development.

These findings could contribute to the understanding of the spatialisation of disaster risk in Brazil, a primordial step for the reduction of human losses.

A novel perspective about the Brazilian population exposed to disaster risk was obtained, revealing a current issue faced by the municipalities independent of the size classification and level of human development.

This paper discusses the effects of enabling conditions of project knowledge management in building volatile organizational memory. The theoretical rationale underlies a recursive relationship among enabling conditions of project knowledge management, organizational learning and memory.

This research employs a qualitative descriptive single case study approach to examine a mobile application development project undertaken by a major software company in Brazil. The analysis focuses on the project execution using an abductive analytical framework. The study data were collected through in-depth interviews and company documents.

Based on the research findings, the factors that facilitate behavior and strategy in managing project knowledge pose a challenge when it comes to fostering organizational learning. While both these factors play a role in organizational learning, the exchange of information from previous experience could be strengthened, and the feedback from the learning process could be improved. These shortcomings arise from emotional tensions that stem from power struggles within knowledge hierarchies.

Based on the research, it is recommended that project-structured organizations should prioritize an individual’s professional experience to promote organizational learning. Organizations with well-defined connections between their projects and strategies can better establish interconnections among knowledge creation, sharing and coding.

The primary contribution is to provide a comprehensive view that incorporates the conditions required to manage project knowledge, organizational learning and memory. The findings lead to four propositions that relate to volatile memory, intuitive knowledge, learning and knowledge encoding.

This study aims to analyse the strategic moves used by major tobacco corporations to thwart the ratification of the World Health Organization’s Framework Convention on Tobacco Control (FCTC) in Brazil.

The authors conducted a detailed historical case study spanning 1988–2005 and encompassing the period leading up to Brazil’s FCTC ratification. The authors collected qualitative data from various sources to triangulate and develop a comprehensive historical account.

The historical analysis identified three distinct phases. First, the acquisition of a Brazilian cigarette factory, Souza Cruz, by British American Tobacco dramatically altered power dynamics, strengthening the position of the tobacco industry. The second phase regards the era of dictatorship and the efforts of various actors advocating against smoking and the tobacco industry. The third phase involved Brazil’s re-democratisation and the challenges of securing FCTC ratification, during which fierce industry opposition had to be overcome. Throughout these phases, the authors identified four key strategies used by multinational corporations (MNCs) in Brazil to uphold unsustainable practices and products that contradicted public interests instead of reforming them: shaping collective memory, dissimulation, re-presentation and redirecting attention.

This study contributes to critical international business research on emerging economies by examining how Brazil’s position in the global capitalist system has influenced its dependency and how MNCs produce and maintain cycles of poverty and unsustainable practices through the exploitation of power dynamics within the country.

This paper aims to analyze the degree of contribution of the entrepreneurial orientation (EO) of organizations in the use of agile methods (AM) in project management.

A quantitative approach with the application of a survey with project professionals resulted in 206 valid answers. The data were analyzed using structural equation modeling and the method of partial least squares (PLS).

The results present empirical evidence of the significant contribution of EO in the use of AM in project management, confirming the main hypothesis of this study. This effect was not influenced by the control variables tested.

This study contributes to the development of research on AM and minimizes the literature gap on the connection between entrepreneurship and AM. The results are limited to the sample. Studies with broader samples and different segments are suggested, as well as the contribution of each dimension of the EO to AM.

Innovativeness, risk-taking, proactiveness, autonomy and competitive aggressiveness (EO dimensions) can contribute to the use of AM and guide actions to develop these behaviors, pursuing better adherence to agile values and the use of AM in project management.

The originality of this study regarding the connection between EO and AM lies on the presentation of a theoretical model of this relationship and reduces the gap in this research field. Given the degree of EO contribution in AM (19.7%), there are other factors that affect the use of AM in project management that should be investigated.