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1 – 4 of 4Marcelo de Sousa Monteiro, Fernando Luiz E. Viana and José Milton de Sousa-Filho
This paper aims to identify academic literature studies on corruption in the supply chain management (SCM) from 2005 to 2016 to propose a research agenda. The review links this…
Abstract
Purpose
This paper aims to identify academic literature studies on corruption in the supply chain management (SCM) from 2005 to 2016 to propose a research agenda. The review links this possible new course of research within the sustainable development goals (SDGs) framework, proposed by the United Nations from 2015 to 2030.
Design/methodology/approach
A literature review method was used in the academic research to identify which approaches are used for corruption in SCM. The analysis of the context of SDGs required an integrated approach once the goals are interconnected.
Findings
Despite the increase in research studies in 2015, there is still little research focusing specifically on corruption in SCM. There is a broad opportunity to connect the research on corruption in SCM with the context of the practice to achieve the SDGs.
Originality/value
Considering the economic, social and environmental risks of corruption practices in SCM and the scarce academic literature on these themes together, a research agenda with interdisciplinary groups is suggested to deepen the subjects. There are some questions related to corruption in SCM and its connections with practice to achieve the SDGs.
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Bruno S. Silvestre, Fernando Luiz E. Viana and Marcelo de Sousa Monteiro
A growing number of private, voluntary and mandatory sustainability standards have recently emerged. However, supply chain corruption practices as mechanisms to circumvent…
Abstract
Purpose
A growing number of private, voluntary and mandatory sustainability standards have recently emerged. However, supply chain corruption practices as mechanisms to circumvent sustainability standards have also grown and occur regularly. This paper strives to elaborate theory on the intersection of institutional theory, business corruption and the sustainability standards literature by investigating factors that influence the emergence of supply chain corruption practices.
Design/methodology/approach
Based on secondary data, four in-depth case studies of supply chain corruption practices are investigated through the use of adaptive theory and the method of constant comparisons to elaborate theory on this important phenomenon.
Findings
The paper suggests that although sustainability standards can improve supply chain sustainability performance, if they are adopted only symbolically and not substantively, unanticipated outcomes such as supply chain corruption may occur. The study proposes a typology of supply chain corruption practices, further explores the symbolic adoption of sustainability standards in supply chains and proposes the novel construct of “social isomorphism for corruption.” Since focal companies play central roles in leading supply chain corruption practices, we reason that they can also play a pivotal role in preventing supply chain corruption practices by promoting the substantive adoption of sustainability standards across their supply chains.
Originality/value
This paper elaborates theory on the challenging phenomenon of corruption in supply chains by linking the supply chain management literature to the corruption and the sustainability discourses and offers important insights to aid our understanding on the topic. It generates six propositions and four contributions to the sustainable supply chain management theory, practice and policy.
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Luiz Fernando Câmara Viana, Valmir Emil Hoffmann and Newton da Silva Miranda Junior
The paper describes patterns of study on innovation in the regional economic resilience literature regarding methods and findings.
Abstract
Purpose
The paper describes patterns of study on innovation in the regional economic resilience literature regarding methods and findings.
Design/methodology/approach
This study is a descriptive one and it uses, as a method, the scoping review based on Scopus and Web of Science databases. Forty-eight theoretical-empirical papers were thematically coded, and analyses were conducted using R packages and MaxQDA.
Findings
Innovation has been used narrowly in the regional resilience literature, considering the variables, the types of shocks and the analyzed loci. From the sampled papers, this study suggests that, depending on the operationalization, the addressed relationship can be positive or negative, which still needs further investigation. In addition, the study identified two lines of research. The first, characterized by quantitative research, secondary sources and multivariate analyses, focuses on testing predictive regional resilience models based on innovation-related variables. The second, characterized by qualitative or multi-method approaches, is more concerned with explaining the knowledge accumulation and the learning capacity related to regional innovation.
Research limitations/implications
The paper’s findings show a restricted view of the innovation–resilience relationship. Although this study does not present a meta-analysis, it reveals gaps for future research. Some suggestions can be highlighted, such as (1) expanding knowledge about innovation as a predictor of resilience, (2) the theoretical development of this relationship to guide empirical investigations and (3) studies that consider the meso or micro level, approaching the role of actors in fostering innovation in the regional resilience process.
Originality/value
This paper fulfills an identified need to investigate how innovation has been operationalized in regional resilience empirical research.
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Douglas Andrade, Dante Viana, Vera Ponte and Sylvia Domingos
This study analyzes earnings management among Brazilian public firms during the 2016 Presidential Impeachment.
Abstract
Purpose
This study analyzes earnings management among Brazilian public firms during the 2016 Presidential Impeachment.
Design/methodology/approach
The sample comprises, as a treatment group, 721 firm-quarter observations relating to Brazilian listed firms. It also considers a control group of listed firms from Mexico, which were not affected by the exogenous shock analyzed (i.e. the 2016 Presidential Impeachment in Brazil). The firms' quarterly financial data cover the period between 2013 and 2018.
Findings
Considering several proxies related to earnings management by accruals, the main findings suggest a negative relationship between the 2016 impeachment event and the level of discretionary accruals, suggesting that Brazilian firms tended to reduce their earnings management levels during the impeachment process. The results are robust whether the control group is considered or not.
Originality/value
This study brings new empirical evidence to the literature on accounting information quality about the role of the economic and political environment in earnings management, especially in weak institution countries characterized by institutional voids and higher levels of corruption.
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