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The purpose of this paper is to perceive the perspective of Portuguese and Czech’ talented athletes regarding: the main reasons pointed to drop out of sport, putting into analysis motivational factors; the conciliation of School and Sport, and how the organization of schools and sports contexts are articulated in relation to the training and promotion of students, athletes and citizens; and the contributions (positive/negative) of sports to daily life and society.

This study uses a qualitative approach to interview eight talented athletes from different sports that had to drop out the practice of sport and explores their narratives regarding experiences and the relational dynamics between sports contexts and schools.

Athletes identify factors that led to drop out: the coach profile or the methodology and dynamics of practicing/training; time consuming; and the impossibility of reconciling sports with school/job. Athletes can identify the sport’s culture, self-development and health being as positive contributions of sports, whereas injuries were referred as the main negative factor of sport. As proposal of changes, athletes referred to the need of a more professional organization of the sport contexts and to more proximity between school policies and sport policies allowing conciliating both.

One limitation that could be pointed to this research is the difference between the Czech and Portuguese socio-cultural and political situation, not only in the concept and organization of sports activities (since scholar years) but also in the general society. This difference could have more visibility when interpreting the data that led to this fact referred above.

It is recommended a more proximity relationship between researchers and the contexts of practice (sport contexts) being that it is important that these contexts should have feedback from the investigations carried out. Only in this way coaches, federations and confederations can be aware of the motivational factors that lead to talented athletes drop out, and make a greater investment in initial formation of the coaches and propose policies that try to establish partnerships with schools or professional contexts which could help the management of athletes’ times outside of sport.

Departing from the athletes’ feelings, concerns and motivations related to sport and the reasons that led to their drop out, we argue for the definition of public policies, in both countries, that promote non-discrimination of young people who wish to maintain a path linked to sports in articulation with other areas of their lives.

The successful implementation of International Public Sector Accounting Standards (IPSAS) depends on the adoption and subsequent maintenance of accrual accounting policies. Moreover, Financial Management Information Systems (FMIS) are important drivers of reforms, and their replacement might disrupt the execution of accrual accounting policies. This paper aims to analyze the effects of FMIS replacement (or maintenance) on the retention of accrual accounting policies in Brazilian local governments.

The research adopts a sequential mixed-methods approach, starting with a quantitative analysis of the presence of accrual accounting policies in local governments and the effects of FMIS replacement. Next, a qualitative analysis is conducted with a survey, documents and interviews to observe the FMIS replacement process. Our analysis focuses on local governments from one state in Brazil, but the context is highly transferable to other states, as the same procurement law and accounting regulations apply.

FMIS replacement may reduce accounting policies retention; consequently, public procurement regulation may induce a public procurement context in which the IPSAS project would find more difficulties to prosper.

This research contributes to the IPSAS literature by examining the phenomenon of accounting policies retention or persistence, as one should not take it for granted that an adopted accounting procedure will be sustained over time. The analysis argues that FMIS replacement due to compulsory rebidding should be carefully considered.

Promoters of accounting reforms may consider the regulation of contracting out for FMIS a relevant issue to the institutionalization of accounting policies.

The analysis innovates by linking IPSAS accounting reform to the contracting out of FMIS.

The purpose of this paper is to describe the forms of coordinating transactions used by a large beef slaughterhouse and processing companies and their suppliers of beef cattle, and to identify the reasons for the adoption of plural forms of governance for their transactions with cattle suppliers.

A case study format was selected for this investigation. The focal company selected offers a large number of products derived from beef for different commercialisation channels in the domestic and foreign market. A non-probability sample of 30 suppliers (cattle farmers) of the focal company provided data on finished steers sold in 2010, according to the three types of governance used in the transactions (spot market, forward contracts and long-term contracts).

The simultaneous use of more than one type of governance structure to coordinate similar transactions has been termed plural forms of governance in the literature. In Brazil, new forms of governance, such as formal and informal contracts, have been adopted for transactions between beef processing companies and cattle farmers, in addition to the use of spot market and vertical integration. It has been shown that the adoption of plural forms reduces the risk of complex transactions; and is a strategy to deal with unpredictable institutional environments and high heterogeneity of both suppliers and distribution channels.

The research provides empirical evidence of plural forms of governance, as well as the reasons for the adoption of this strategy by firms, which contributes to the ongoing theoretical discussion on this subject.

The paper has implications for company supply chain management.

This paper presents theoretical review on plural forms of governance, new empirical evidence and determinant factors for their adoption.

This paper aims to map the creation and evolution of centering resonance analysis (CRA). This method was an innovative approach developed to conduct textual content analysis in a semi-automatic, theory-informed and analytically rigorous way. Nevertheless, despite its robust procedures to analyze documents and interviews, CRA is still broadly unknown and scarcely used in management research.

To track CRA’s development, the roadmapping approach was properly adapted. The traditional time-based multi-layered map format was customized to depict, graphically, the results obtained from a systematic literature review of the main CRA publications.

In total, 19 papers were reviewed, from the method’s introduction in 2002 to its last tracked methodological development. In all, 26 types of CRA analysis were identified and grouped in five categories. The most innovative procedures in each group were discussed and exemplified. Finally, a CRA methodological roadmap was presented, including a layered typology of the publications, in terms of their focus and innovativeness; the number of analysis conducted in each publication; references for further CRA development; a segmentation and description of the main publication periods; main turning points; citation-based relationships; and four possible future scenarios for CRA as a method.

This paper offers a unique and comprehensive review of CRA’s development, favoring its broader use in management research. In addition, it develops an adapted version of the roadmapping approach, customized for mapping methodological innovations over time.

The past few decades have produced a number of investigations into the correlation between project managers’ competencies and project success. As a result, competencies lists have become extensive “shopping lists.” The purpose of this paper is to define the most important competencies to project success and investigate their correlations.

The authors surveyed project managers on the importance of 28 project manager competencies to project success. Data were analyzed using univariate and multivariate procedures.

Data show that communication, commitment and leadership appear as the three most relevant aspects. Multivariate analysis identified seven groups of competencies: leadership, self-management, interpersonal, communication, technical, productivity and managerial.

The results confirm a growing trend toward soft skills and reinforce the need for an update on project management education to fill the gap between theory and practice.

Project manager competencies lists have become too extensive, and the field is in constant change; therefore, this study updates the discussion and downsizes the number of competencies to fewer, more relevant items.

Work is central to human life. It requires high mental and emotional involvement from organizational leaders, whose decisions have far-reaching impacts. Currently, industrial and technological societies struggle with growing problems of trust in leadership, mental health, feelings of emptiness and the search for relevant meaning, which highlights the importance of attending to spirituality at work. This study aims to fill two main gaps: the need for empirical research on spirituality in organizational leaders, and access to the meanings and experiences of leaders themselves.

Qualitative data from 25 Portuguese organizational leaders were collected through in-depth interviews. We followed a phenomenological approach to reveal participants' own meanings and experiences of spirituality. Content analysis was performed to identify emergent categories and a framework of spirituality development.

The results suggest the participant’s plural views and spirituality practices, which generate common achievements – Ways to Inner. Relations of leaders’ spirituality with their development and integration at work are also evidenced – Ways to Wisdom. A spirituality development framework is presented with aspects revealed in leaders’ ways, from deepening individual issues to the orientation for existential impacts.

This study proposes a framework of spirituality development based on empirical data, with the potential for adaptation to various professional contexts. Spirituality is approached as a human dimension in leaders, as whole beings and a decisive dimension of present organizational change towards a holistic work paradigm.

This study aimed to find factors influencing the acceptance of telemedicine for adults in Brazil. Moreover, it investigates the moderating role of disease complexity and the generational digital divide phenomenon on the intention to use the telemedicine service.

A quasi-experiment was employed. Primary data were collected using a survey research method considering two different scenarios based on disease complexity and symptom severity. A total of 248 responses were collected using a structured questionnaire. The authors also tested these two scenarios in three generations (X, Y and Z) of adults. Partial least squares structural equation modeling (PLS-SEM) was used to analyze the collected data and test the research hypotheses.

The results indicated that performance expectancy and perceived security and reliability are two predictors of the behavioral intention to use telemedicine, whereas effort expectancy and social influence showed no statistical significance. Furthermore, the results demonstrated that adults tend to adopt telemedicine regardless of the level of disease complexity. Finally, this study does not support the existence of a digital divide in the three generations.

The study applies the UTAUT model to assess the telemedicine acceptance for younger generations. It examines patient risk perception (security and reliability) as one antecedent of telemedicine acceptance.

The purpose of this paper is to shed light on the “automaker‐supplier” relationships that exist in a supply chain of the Brazilian automotive sector, based on assumptions and variables of transaction cost economics (TCE).

The paper explored case studies carried out at an automotive engine manufacturer and six of its suppliers, applying semistructured interviews.

The findings indicate that automakers seek to utilize a form of hybrid relationship with their suppliers, which sometimes resembles competition and at other times cooperation; asset specificity tends to be greater in the first‐tier of the supply chain; and asset specificity seems to be mediated by aspects such as the amount of production destined to the manufacturer, the objective of maximizing return on previous investments, and the configuration of higher value‐added supply operations.

The results corroborate that close, long‐lasting, and trustful relationships tend to reduce transaction costs and improve performance, but in some cases, “latent competition” may also lead to reduced costs; managers should not undervalue the self‐reinforcing effects of asset specificity in a context of shared investments; and business strategy should guide every decision made inside supply chains in order to align supply and operations priorities.

Considering the deep restructuring process that Brazilian automotive industry has experienced, this paper brings its contribution in using TCE tools to analyze relationships inside an engine‐producing supply chain, dealing with the links between TCE and supply chain management.