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The purpose of this paper is to address the following question: How do strategy implementation obstacles relate to each other and affect strategy implementation?

The research methodology is qualitative and based on an extensive review of the literature and on an in-depth case study analysis.

This paper draws two main conclusions. The first is that the many obstacles that impact the strategy implementation process can interact and be strongly interrelated in dynamic and complex manners. The second is that obstacles can lead to and reinforce other obstacles, eventually forming long chains of blockages.

Strategy implementation remains a difficult task with improbable success. This paper provides a contribution to an explanation on why so many strategy implementation efforts fail. It is one of the very few papers addressing the issue of the relationships between strategy implementation obstacles.

Considered the largest investment for most households, buying a house requires careful and transparent analysis by all parties involved in the transaction. The aim of this paper is to propose a methodological framework allowing for the readjustment of trade-offs among risk evaluation criteria, considered of extreme importance in the lending decision process of mortgage loans.

Multiple criteria decision analysis (MCDA) has proved over the years to be effective and versatile in handling compensations among criteria. Measuring attractiveness is applied by a categorical based evaluation technique (MACBETH) to a pre-established structure of credit-scoring criteria for mortgage lending risk evaluation. This pre-established structure is currently used by one of the largest banks in Portugal.

The framework allowed the authors to provide the credit experts who participated in the study with a more informed, transparent and accurate mortgage-lending risk-evaluation system. The sensitivity and robustness analyses carried out also helped in promoting discussion and supporting the readjustments made.

The study shows the usefulness of using the MACBETH approach to assist credit analysts in making better informed decisions, and opens avenues for further research. However, due to the dependence on the participants involved, extrapolations without proper caution are discouraged.

The credit analysts who participated in this study considered the framework more discerning in terms of Basel directives.

The integration of MACBETH and credit-scoring mechanisms holds great potential for risk assessment and decision support. No prior work reporting the application of MACBETH in terms of mortgage-lending risk-evaluation is known.

The design, implementation and use of adequate performance measurement and management frameworks can play an important role if organisations are to succeed in an increasingly complex, interdependent and changing world. Yet, despite widespread recognition of the importance of performance assessment, there are some issues that require further study if measurement systems are to be effective in the process of management through monitoring and decision making. This article proposes and seeks to illustrate that the use of system dynamics and multicriteria decision analysis, as part of a broader framework for performance measurement, can address some of the issues identified. The use of these approaches, independently and in an integrated manner, provides a means of exploring the dynamic complexity of organisations, making explicit trade‐offs between performance measures, and assessing the impacts of initiatives to improve performance, thereby enhancing understanding and ultimately contributing to the improvement of organisational performance.

This paper aims to review the latest management developments across the globe and pinpoint practical implications from cutting-edge research and case studies.

This briefing is prepared by an independent writer who adds their own impartial comments and places the articles in context.

Strategic implementation processes fail at an alarming rate. This brief looks at why obstacles can have such a devastating impact on strategies within organizations.

The briefing saves busy executives, strategists, and researchers hours of reading time by selecting only the very best, most pertinent information and presenting it in a condensed and easy-to-digest format.

The study aims to analyze the level of the disclosure of corporate governance practices by the companies that belong to the BRICS (Brazil, Russia, India, China and South Africa) countries according to normative recommendations and coercive requirements considering the enforcement of laws and norms in the different legal systems and to explain it in the light of the institutional theory approach.

The practices disclosed by a sample of the 20 largest companies listed on the stock exchanges of each of the BRICS countries were analysed, and the 52 practices recommended by UNCTAD (2009) were used as a parameter. The corporate governance practices of the companies were confronted with the laws, rules and norms that require or recommend their adoption and disclosure.

China has 49 practices required by own national law in face of 52 recommended by UNCTAD/International Financial Reporting Standards (IFRS) followed by South Africa with 44, Russia with 33, Brazil with 28 and India with 24. Brazil has 47 practices recommended by own national governance code in face of 52 recommended by UNCTAD/Intergovernmental Working group of Experts on International Standards of Accounting and Reporting (ISAR), followed by Russia with 45, China with 44, South Africa with 41 and India with 22. It was found that Brazil has the higher median of number of companies disclosing corporate governance practices with 17, followed by India with 13, Russia with 11, South Africa and China with 7.

This research shows that more studies are necessary using the institutional theory to investigate how the normative and coercive pressures influence the disclosure of corporate governance information considering the enforcement of laws and norms in the different legal systems.

The differences observed in this study about normative and coercive forces are presented as an opportunity in the legal sphere of some countries to implement mechanisms to increase their level of enforcement.

This research contributes to various audiences such as governmental institutions, professional associations, market institutions to better understand their role in the improvement of the adoption of corporate governance practices and disclosure of information related to it.

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 analyze the best way to create value in Portugal through quality and innovation and also to check what needs to be improved.

A questionnaire was applied to population of 152 companies, with the research and development (R&D) management certified by Portuguese Standard NP 4457. The final sample was 66 companies, which correspond to 45 percent of the population. Statistical analysis of the data collected was performed using IBM SPSS Statistical Software.

The authors highlighted the main reasons/motivations that led companies to implement the NP 4457, which were, among others, competitive advantage and creating value. The systematization of information and the generation and management of ideas were highlighted as the main advantages. The lack of methodologies for innovation management and knowledge management was the difficulty experienced in the implementation of NP 4457. Portugal needs to increase patent registration and it also needs to know how to take advantage of the investment made in R&D, in order to decrease the unit cost of knowledge. Portuguese engineering should be more about product design than production processes. The involvement of top management must be greater.

This investigation contributes to the innovation and quality body of knowledge, since it explores the complementarity between the two concepts as sources of value creation. This case study is one of the first Portuguese empirical research works about value creation through quality and innovation in Portugal. It also allows to know in detail the Portuguese business reality in terms of innovation management.

Different from most academic publications about tourism in Brazil, this paper provides an overarching and comprehensive perspective. Analysing key developments, and focusing on the period 2000–2019, this paper also considers long-standing structural issues that hinder tourism development. Although this viewpoint paper deals with Brazil, very similar issues can be identified for many countries worldwide.

This viewpoint paper is a combination of reflections by leading Brazilian tourism academics; most are members of ABRATUR, the International Academy for the Development of Tourism Research in Brazil. This paper uses secondary data from the grey (e.g. government reports) and academic literature to support this opinion paper. The tourism-related topics covered in this paper include economics, policy and planning, marketing, transport, nature-based tourism, gastronomy, hospitality and education, amongst others.

Brazil has missed several unique opportunities to place it as a destination of international renown. Since the 1990s, efforts to support regional tourism development have achieved only moderate success as political instability, violence and corruption have impacted tourism. A lack of a coordinated approach between the various levels of government, a shortage of tourism data and a long-term supra-government marketing campaign, among other factors, have meant Brazil has missed several critical opportunities in the 2010s to establish itself as a leading tourism destination in the global market.

From leading tourism academic experts in Brazil, a unique opinion paper offers an overview of the critical development issues in 2000–2019. The paper presents matters that have hindered potential tourism contributions to the largest nation in South America. While these matters may be specific to Brazil, many of these challenges are not dissimilar to those in other emerging (democratic) nations. The authors offer several public policies and technical recommendations to scaffold tourism development towards the 2030 agenda.

本篇观点论文是巴西前沿旅游学者们思考的集合, 其中大多数的学者是巴西旅游发展国际研究院ABRATUR的成员。这篇论文使用了诸如政府工作报告的二手数据和学术文献来支撑文章观点。其中涉及的与旅游相关的主题包括经济学, 政策和规划, 市场营销, 交通, 自然旅游, 烹饪学, 酒店, 教育等等。

与巴西大多数旅游研究的出版物不同, 本文提供了一个重要且全面的视角。文章重点分析了从2000-2009年的旅游业主要发展状况, 同时考虑了阻碍旅游业发展的长期结构性问题。尽管此观点论文涉及巴西, 但在世界许多国家都可以发现非常相似的问题。

巴西已经错失了作为国际知名旅游目的地的几个独特机会。二十世纪九十年代以来, 因为政治动荡, 暴力和腐败对旅游业的影响, 支持区域旅游业发展的努力仅仅取得了有限的成功。各级政府之间缺乏协调方式, 旅游数据短缺和长期的跨政府营销活动等因素, 已经意味着巴西在二十一世纪前十年已经错失了将自己在全球市场中确立为领先旅游目的地的几个重要机会。

这篇来源于一些巴西学术旅游届的领头羊的独特观点论文概述了从2000年到2019年巴西旅游业发展的关键问题。本文介绍了那些已经阻碍南美洲最大旅游国家潜在旅游业贡献的重要事项。尽管这些事项可能是巴西独有的, 但是其中许多问题与其他新兴的（民主的）国家也没有什么不同。我们提供了一些公共政策和技术建议, 以支持旅游业向2030年议程迈进。

Este artículo de opinión es una combinación de reflexiones de destacados académicos brasileños del turismo, la mayoría miembros de ABRATUR, la Academia Internacional para el Desarrollo de la Investigación en Turismo en Brasil. Se utilizan fuentes secundarias (por ejemplo, informes gubernamentales) y literatura académica para respaldar este artículo. Los temas relacionados con el turismo que se tratan en este documento incluyen economía, política y planificación, marketing, transporte, turismo basado en la naturaleza, gastronomía, hotelería, y educación, entre otros.

A diferencia de la mayoría de las publicaciones académicas sobre el turismo en Brasil, este artículo ofrece una perspectiva global e integral. Al analizar los desarrollos clave y centrarse en 2000–2019, este documento también considera problemas estructurales de larga data que obstaculizan el desarrollo del turismo. Aunque este documento trata de Brasil, se pueden identificar problemas muy similares en muchos otros países del mundo.

Brasil ha perdido varias oportunidades únicas para colocarse como un destino de renombre internacional. Los esfuerzos realizados desde la década de 1990 para apoyar el desarrollo del turismo regional solo han logrado un éxito moderado debido a que la inestabilidad política, la violencia y la corrupción han impactado al turismo. La falta de un enfoque coordinado entre los distintos niveles de gobierno, la escasez de datos turísticos, una campaña de marketing supra gubernamental a largo plazo, entre otros factores, han significado que Brasil haya perdido varias oportunidades críticas en la década de 2010 para establecerse como un destino turístico líder en el mercado global.

Un artículo de opinión único de destacados expertos académicos en turismo en Brasil, que ofrece por primera vez una visión general de los problemas críticos del desarrollo desde la década del 2000. El documento presenta asuntos que han obstaculizado las posibles contribuciones del turismo a la nación más grande de América del Sur. Si bien estos asuntos pueden ser específicos de Brasil, muchos de estos desafíos no son diferentes a los de otras naciones (democráticas) emergentes. Ofrecemos diversas recomendaciones técnicas y de políticas públicas para impulsar el desarrollo turístico hacia la agenda 2030.

This chapter makes a brief incursion through a trajectory of over three decades of activism by the Centre for the Study of Violence at the University of São Paulo (Núcleo de Estudos da Violência in Portuguese, NEV) in Brazil, recovering the legacy of its forms of activism and academic reflection while analysing the interfaces between violence and democracy in Brazil. The 1980s in Brazil were marked by expectations of profound political and social changes in the context of democratic transition. After 21 years of dictatorship (1964–1985), the military gradually withdrew from government, returning the state’s executive branch to civilian representatives. This was a moment of optimism for progressive groups and social movements, which had fought to dismantle the tradition of arbitrariness and violations of rights perpetrated by the state during the military dictatorship. In this context, NEV was founded as a research unit linked to the Faculty of Philosophy, Letters and Human Sciences. Its core academic objective was to analyse and scientifically denounce the conjuncture of violence and human rights violations that remained recurrent; consequently, it demonstrated the continuity of unequal power relations, social and cultural practices that fuel authoritarianism in times considered not authoritarian.

The present paper aims to explore a computational homogenisation procedure to investigate the full geometric representation of yield surfaces for isotropic porous ductile media. The effects of cell morphology and imposed boundary conditions are assessed. The sensitivity of the yield surfaces to the Lode angle is also investigated in detail.

The microscale of the material is modelled by the concept of Representative Volume Element (RVE) or unit cell, which is numerically simulated through three-dimensional finite element analyses. Numerous loading conditions are considered to create complete yield surfaces encompassing high, intermediate and low triaxialities. The influence of cell morphology on the yield surfaces is assessed considering a spherical cell with spherical void and a cubic RVE with spherical void, both under uniform strain boundary condition. The use of spherical cell is interesting as preferential directions in the effective behaviour are avoided. The periodic boundary condition, which favours strain localization, is imposed on the cubic RVE to compare the results. Small strains are assumed and the cell matrix is considered as a perfect elasto-plastic material following the von Mises yield criterion.

Different morphologies for the cell imply in different yield conditions for the same load situations. The yield surfaces in correspondence to periodic boundary condition show significant differences compared to those obtained by imposing uniform strain boundary condition. The stress Lode angle has a strong influence on the geometry of the yield surfaces considering low and intermediate triaxialities.

The exhaustive computational study of the effects of cell morphologies and imposed boundary conditions fills a gap in the full representation of the flow surfaces. The homogenisation-based strategy allows us to further investigate the influence of the Lode angle on the yield surfaces.