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The purpose of this paper is to investigate the impact of internal strategic alignment (ISA) on business performance. A model is developed in which internal alignment is explained by the covariance between vertical and horizontal alignment. The perspective of business strategy implementation is adopted in order to support the theoretical relationship between the variables.

The partial least squares method, a structural equation modeling technique, is applied to estimate the model.

The results provide empirical validation for the model and confirm the positive relationship between internal alignment and business performance.

The ISA model is an essential aid for executives when implementing strategies and the validated research instrument can be applied for firms as a diagnosis of internal alignment in the organization.

The research contributed to meet the need for studies involving strategy implementation, as its formulation has already been emphasized, as well as to the need for models of strategic internal alignment that include activities relevant to the successful execution of the strategy, and to the need for alignment studies based on a holistic perspective.

O estudo foi conduzido com o objetivo de avaliar o impacto do alinhamento estratégico interno sobre o desempenho do negócio. Foi desenvolvido um modelo em que o alinhamento interno é explicado pela covariância entre o alinhamento vertical e o alinhamento horizontal. É adotada a perspectiva da implementação da estratégia de negócios para apoiar a relação teórica entre as variáveis.

Os dados foram processados e validados por meio da técnica de Modelagem de Equações Estruturais com estimação pelo método Partial Least Squares (PLS).

Os resultados dão validação ao modelo e confirmam a relação positiva entre o alinhamento estratégico interno e o desempenho organizacional.

O Modelo de Alinhamento Estratégico Interno define um conjunto de ações que podem servir de guia para os executivos quando da implementação da estratégia. Os instrumentos validados podem ser aplicados pelas organizações para realizar um diagnóstico do alinhamento interno.

Esta pesquisa traz contribuições quanto à necessidade de estudos envolvendo a implementação da estratégia, uma vez que ênfase tem sido dada à formulação; quanto à escassez de modelos de alinhamento estratégico interno que integrem atividades relevantes para a execução bem sucedida da estratégia e à necessidade de estudos de alinhamento empregando a perspectiva holística.

This research aims to describe sustainability practices adopted by companies and the influence they have with the involvement of stakeholders.

Qualitative investigation, using case study methodology, was undertaken in 17 companies that use strategic sustainability practices in some way. The companies were observed under the theoretical perspective of social responsibility and sustainability, and with the approach of strategic practices.

Interpreting the data produces an alternative framework of analysis for strategic organizational activities oriented toward the understanding of practices of sustainability, especially in processes aimed at catering to and/or involving stakeholders. The research further supports the idea that sustainability practices, regardless of their level of implementation, have a strong relationship, in these companies, with stakeholder interests.

The intent is that the proposed analytical framework will allow further debate toward better understanding of actions focused on environmental determinism and internal company conditions.

Business consortiums for temporary projects have limited time and less attention from individual organisations concerning leadership alignment. Recognising the need to study relationships in alliances, this study aims to identify the fundamental organisational beliefs perceived by the leaders in a construction business consortium and relate them to the companies’ belief system as conceptualised by Simons.

The research adopts a positivist qualitative approach with semi-structured interviews, literature review and document analysis through a case study in a temporary business consortium formed by three large construction companies.

It was possible to verify alignment between the beliefs of the consortium and its leadership and infer that the flow of beliefs can be affected by the duration of the project. The research underlines the importance of the belief system within an organisation and how differences can cause internal conflicts, whilst alignment can improve competitiveness. The authors concluded that conflicts emerge due to a lack of alignment regarding the business’ core beliefs and the presence of different cultures and the duration of the project. Also, it was possible to create two different propositions for future studies regarding the project timeframe and improve competitiveness with the alignment of beliefs.

Whilst there is academic literature that identifies challenges in successful project execution attributed to the misalignment of teams at a cultural level, organisations today still largely neglect the importance of team alignment. A better understanding of beliefs across organisations could have significant impact on social aspects resulting in improvements concerning projects timescales and quality of deliverables.

The main contribution is to explain how beliefs flow from individual parties to a temporary business consortium. This research addresses the lack of empirical studies relating to the alignment of temporary projects whilst providing recommendations to inform future research.

The purpose of this paper is to analyze the commitment to a corporate social responsibility (CSR) practice developed by Company of Urbanization of Curitiba S/A – URBS, located in Curitiba (Paraná), Brazil. The paper observes the CSR practice developed by the company.

A descriptive study that used a qualitative approach was held. The research strategy of the research used consisted of a case study. Data were collected through semi-structured, in-depth interviews, documental analysis and direct observation. These data were further analyzed through the content analysis’ perspective.

The organization in question, even without obligation, develops a CSR project that contributes to the formation and awareness of young citizens, comprising ethical, voluntary, economical and legal responsibilities.

Because of the fact that this is a single case study, the results cannot be generalized, representing only the reality of this case.

The practical implications of this study lies in the attention toward training of students of public schools, especially in aspects of buses and services usage and care for public equity, factors that even contribute to citizenship and the formation of better people and professionals. This will, in the future, contribute to form citizens that are more aware and who will tend to contribute to adequate usage of the transportation system as a whole, resulting in savings for the organization.

The project analyzed in this study contributes to the formation of better citizens regarding the respect and ethical responsibilities they develop toward the public transportation system.

This paper demonstrates the commitment to a CSC practice made by a mixed-economy organization that develops this practice to contribute to the formation of citizens of the city. The value of this paper lies in the fact that it shows how CSR practices can be aligned with other practices of organizations, contributing to all stakeholders involved in it.

This paper aims to discuss the role of open-book accounting (OBA) and trust on buyer–supplier relationship satisfaction. The objective of this paper is to analyze how OBA and trust influence satisfaction on the relationship between suppliers and buyers in the Brazilian automotive sector’s supply chain.

The research has been developed based on a qualitative strategy, characterized as explanatory. Data gathering has been conducted through document analysis and semi-structured interview, and content analysis has been used for discourse analysis.

Results show that OBA is unilateral, imposed by the auto manufacturer, representing a selective information process, as suppliers try to protect their information value as far as possible. Trust is partial and cooperation is not spontaneous, both driven by the search for benefits. OBA may yield a positive or a negative outcome with regard to the social and the economic overall satisfaction of suppliers, depending on how the information is used by auto manufacturer.

The main contribution of this article is to provide an understanding of the difficulties of applying the OBA in companies and of the factors that may influence its operation and performance, impacting on satisfaction and continuity of relationships. The paper also contributes with the proposal of a clearer and more objective definition of OBA. Being the intention that new research in this area can be developed from a delimited, clear and objective definition of OBA, allowing better understanding on the subject and comparison among research studies.

Corporate social responsibility (CSR) departments are often involved with civil society organizations (CSOs) through partnerships in order to develop projects. There are valuable exchanges and adaptation experiences involved in the process that goes beyond a project’s expected outcomes. The purpose of this paper is to show how knowledge sharing in a company’s CSO partnership occurs and explain the main drivers and the kind of value that could emerge from both sides.

The authors conducted a case study and analysed it according to its contribution by depicting the main drivers to boost knowledge sharing. The authors conducted interviews and supplemented them with documents and reports.

The study revealed learning issues from corporate and CSO sides. The authors found asymmetry in management education between companies and CSO employees. This study highlights the relevance of adjusting vocabulary to promote knowledge sharing benefits in partnerships. The presence of a “third party” in the partnership successfully helped management understand the importance of adjusting vocabulary to ease the project lifecycle flow.

The authors demonstrate how knowledge sharing as a CSR outcome improves managerial knowledge and boosts CSOs to seek opportunities for greater cooperation. The partnering possibilities become more apparent as a CSO learns how to deal with business, understands its vocabulary, context and interests. Additionally, corporate organizational learning relies on more knowledge about how CSOs operate and more information about the local community. Knowledge sharing efforts improve an organization’s commitment to develop social projects and improve the impact and legitimacy of CSR.

The purpose of this paper is to understand a typology of eco-innovation that best characterizes an innovation incubator, with the aim of strengthening the management of this habitat to leverage the development of new eco-innovation technologies.

The typologies of 22 studies identified in the Web of Science, Scopus, Scielo and Science Direct databases were analyzed through a theoretical and descriptive study and method of systematic literature review. In the typologies analyzed, none were found that fit directly into the environment of an innovation incubator.

The most detailed typology, by Fernando et al. (2015), is characterized as a type of eco-innovation developed in a specific market, but it does not address the characteristics of this innovation habitat, which is the incubator.

Thus, based on the typologies presented, this paper demonstrates the construction of an instrument that contemplates the authors analyzed, with emphasis on its application in incubators.

This paper demonstrates the construction of an instrument that contemplates the authors analyzed, with emphasis on the application in incubators.

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 identify what are the main causes that lead strategies to decline at execution phase.

The paper adopted the strategy of survey with the 69 Brazilian businessmen. The questionnaire was developed from 16 causes pointed out in the literature and the results analyzed using Cronbach’s α coefficient, multidimensional scaling, exploratory factor analysis and Pearson correlation coefficient.

The results of statistical analysis showed that the main causes are primarily associated to leaders’ defaults during execution strategies, lack of support and feedback of senior management, no involvement of the teams during the strategies formulation, failure of communication on the strategic objectives in all organizational levels, and others.

The 69 businessmen work in different sectors and there may be specific causes for each sector. The research presented by this paper did not have objectives to analyze specific sectors of the economy.

The results are extremely important and useful for managers during the implementation phase of the strategies and researchers in the field of business strategies.

There are no research with the same focus and objective presented by this paper about Brazilian companies.

The value chain is an essential management tool for the elaboration of strategic organizational planning. However, there are few published works providing methods for the development of value chains. This research aims to present a model to develop the value chain for the public sector.

Action research was used with case study in the evaluation step.

This research presents a model for value chain development along seven steps, covering data collection planning to the formalization of final product acceptance. The model suggests executing these seven steps in three iteration levels: operational, tactical and strategic. Through case studies, six practical insights were also highlighted in this work.

Given the absence of related work, one of the limitations is the lack of comparison with other methods of value chain development in the public sector.

There are practical guides to value chain development in the public sector; however, to the best of authors’ knowledge, such guides have not been developed using research methods. In the literature, no works provide details on how value chain can be developed in the public sector. In addition, the constraints of face-to-face contacts during the COVID-19 pandemic led the research team to conduct remotely the model's development and evaluation in the case studies. The model presents elements that enable value chain development without face-to-face contact between the execution team and public institution's stakeholders.