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The purpose of this paper is to investigate the effects of negotiation process and outcome on an individual’s desire to negotiate again with the same counterpart.

Data were collected from 115 dyads representing two companies negotiating an eight-issue property leasing agreement via e-mail. Desire to negotiate again was regressed on demographic/personality, process, and outcome measures.

Reaching an agreement was found to be significantly related to desire to negotiate again, while the number of messages exchanged and the mean number of competitive tactics employed were positively and negatively associated with reaching an agreement, respectively. Further, perceived honesty of self and counterpart were also associated with an individual’s desire to negotiate again.

This study focuses on an aspect of real negotiations often overlooked by researchers – the likelihood of future encounters with the same party – and examines three categories of factors that could affect a party’s desire to negotiate with a counterpart again – demographic/personality, process, and outcome (actual and perceived).

The health sector is increasingly dynamic and complex, in which (strategic) change has become a constant in the sector's adaptation to different challenges. This study aims to meet the need to understand which trends in the literature on strategic change in the health sector and which elements comprise it.

To advance research in this area, the authors systematically review 285 articles collected from the Scopus database. The authors conducted a bibliometric analysis using the VOSviewer software by applying the bibliographic matching method to understand how these articles were grouped and thus characterise the literature trends.

Through a systematic literature review (SLR), this study analyses the various lenses of literature on strategic change in the context of the health sector, classifying and conceptually mapping existing research into four thematic groups: key factors in strategic change, theories and models underlying strategic change, decentralisation in strategic change and the challenges to strategic change in this millennium.

The trends in the literature on strategic change in the health sector explore strategic change from different perspectives. Key features in strategic change suffered reciprocal influence from the theories/models of strategic change and decentralisation of health care so that the health sector could define strategies to respond to the challenges it faced.

The health sector has been in great prominence worldwide, specifically due to the recent events that have occurred on a planetary scale. Therefore, a systematic review is essential to help understand the strategic changes that have occurred in the health sector and their impact. The authors did not find any SLR that focuses on global strategic changes in the health sector, so this study will fill this gap, systematising the main topics on strategic change in the health sector. The authors also suggest an integrative research framework and a future research agenda.

The purpose of this paper is to investigate how the use of flexible budgets may influence different institutional logics (organizational inertia and flexibility).

A qualitative research based on a single case study in a multinational subsidiary company was carried out. The data were mainly collected using the dialog technique through open-ended and semi-structured interviews and complemented with direct observation in informal and formal meetings and the analysis of internal documents. Content analysis was used for the analysis of the findings.

The use of flexible budgets, which isolates the negative variations due to the decrease in sales volume, may contribute to organizational inertia. However, this can be counterbalanced if the managers try to minimize the decline in performance through initiatives that promote organizational flexibility. In this case study, it was found that the alignment between the production director and the controller, who frequently work under different institutional logics, was important to stimulate organizational flexibility particularly in continuous improvement projects.

The findings of this paper are based on only one in-depth case study. Hence, the results cannot be generalized, but a theoretical contribution can be made. Furthermore, the findings are constrained by the constructs used and the specific managerial and theoretical perspectives that have supported the analysis.

These results can be useful particularly for companies that are dealing with the abrupt drop in the sales volume and use the flexible budget as a performance assessment technique. These firms must pay attention because this combination can stimulate organizational inertia. To counteract this problem, it is necessary that controllers and the managers work by understanding the initiatives that promote organizational flexibility, mainly by Kaizen projects, which can minimize performance decline.

The main contribution may be how to deal with the different managers’ behaviors, given the decrease in sales volume, and it can help an organization survives in times of economic recession and fierce competition environments.

This paper contributes to both practical and academic dimensions. Indeed, despite being widely used, flexible budgeting is not a widely researched topic.

This paper aims to describe a study of the negotiation process, focusing on the use of seven competitive-unethical tactics in dyadic negotiations. The initial use of these tactics and their effects on process and outcomes are examined.

In total, 230 Brazilian professionals from a large financial institution participated in two-party, property-leasing negotiations involving eight issues with assigned point values. Negotiations were conducted online and, from the recorded transcripts, seven competitive-unethical tactics were tracked and analyzed with respect to the negotiation process and outcomes (individual and joint, perceived and actual).

The study found that most participants employed one or more tactics, the stage and incidents of initial use affected overall employment, and participants often reciprocated when tactics were employed. Reciprocation was best described by a logarithmic function, with a small number of tactics answered with as many or more tactics, but a large number of tactics producing a smaller response. Also, number of messages exchanged and number of tactics per message were related to likelihood of reaching an agreement and, to some extent, to individual outcomes (actual and perceived). Reaching an agreement and perceived individual outcome were associated with a participant's desire to negotiate with a counterpart in the future.

The vast majority of studies to date have employed questionnaires to measure ethical attitudes or intentions, or have limited their empirical studies to competitive tactics only. This study moves beyond these methodologies to examine the actual use of a range of competitive-unethical tactics, and their effects on process and outcomes.

In the performance measurement and management research field, the applicability of performance measurement systems (PMS) in nonprofit organizations (NPOs) and public administration has been considered a challenge. The diversity of these organizations makes it difficult to define proper terminology and organizational characteristics. PMS evolution has not yet been able to capture all performance dimensions of a public administration and, especially for NPO considering its dynamic and multiple goals. The purpose of this paper is to provide a conceptual framework that identifies and classifies the factors that influence the design of PMSs in NPOs and public administration.

The study was developed through a systematic literature review (SLR). A set of 29 papers were intensely studied, and the results provide a multi-disciplinary and holistic set of factors.

A set of ten factors that influence the design of PMSs in NPO and public administration were found. They were categorized into three groups: factor related to purpose, stakeholders and management.

The study synthesized the literature and provided a conceptual framework of the factors that influence the design of PMSs in NPO and public administration. No individual paper collected in the SLR shows a similar organization of the factors as the present paper. The set of factors indicates the importance of this study for NPO and public administration, and how complex a PMS in an NPO and public administration can become. The conceptual model presented can further assist practitioners in developing design process observing the role that the identified factors play.

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 co-movements between the Portuguese, Greek, Irish and German government bond markets after the subprime crisis (2007 to 2013), with a special focus on the European sovereign debt crisis. It aims to assess the existence of contagion between the Portuguese, Greece and Irish bond markets and to explore the phenomenon of flight-to-quality from the Portuguese and Greek bond markets to the German market.

The analysis is undertaken using a DCC-GARCH model with daily data for 10-year yield government bonds. The change in correlation from the stable periods to the crisis periods is used to identify contagion or flight-to-quality.

Results suggest that there was contagion between the Greek and Portuguese markets, and to a lesser extent between the Irish and Portuguese markets. During most of the identified crisis periods, there are evident flight-to-quality flows from the Portuguese and Greek bond markets to the German market.

This paper contributes to the literature by applying the methodology DCC-GARCH to several crisis episodes for the analysis of contagion and flight-to-quality during the European sovereign debt crisis.

The purpose of this paper is to introduce a multi-level framework for semantic modeling (MFSM) based on four signification levels: objects, classes of entities, instances and domains. In addition, four fundamental propositions of the signification process underpin these levels, namely, classification, decomposition, instantiation and contextualization.

The deductive approach guided the design of this modeling framework. The authors empirically validated the MFSM in two ways. First, the authors identified the signification processes used in articles that deal with semantic modeling. The authors then applied the MFSM to model the semantic context of the literature about lean manufacturing, a field of management science.

The MFSM presents a highly consistent approach about the signification process, integrates the semantic modeling literature in a new and comprehensive view; and permits the modeling of any semantic context, thus facilitating the development of knowledge organization systems based on semantic search.

The use of MFSM is manual and, thus, requires a considerable effort of the team that decides to model a semantic context. In this paper, the modeling was generated by specialists, and in the future should be applicated to lay users.

The MFSM opens up avenues to a new form of classification of documents, as well as for the development of tools based on the semantic search, and to investigate how users do their searches.

The MFSM can be used to model archives semantically in public or private settings. In future, it can be incorporated to search engines for more efficient searches of users.

The MFSM provides a new and comprehensive approach about the elementary levels and activities in the process of signification. In addition, this new framework presents a new form to model semantically any context classifying its objects.

The growing presence of projectification is affecting more than its cradle, the industry, characterizing it as a broader phenomenon than initially envisioned. This study aims to provide a literature review on the concept.

The sampling process includes articles from two databases, Web of Science and Scopus, and a backward snowballing sampling through the references, entailing the analysis of 103 documents. The publications were analyzed applying bibliometric, content and semantic analyses both manually and with the assistance of VOSViewer, Bibliometrix, NVivo11 and Tropes v.8.

The results identified 55 definitions of projectification. The study synthesizes them in five levels of analysis to capture their main distinctive aspects, as follows: (1) Private Organizations; (2) Public Sector; (3) Academy; (4) Individuals (work and private life); and (5) Society. The paper concludes by depicting factors as general effects, negative effects, tensions, funding and knowledge, embedded within each level of analysis.

This work sheds light on the evolution of projectification concept, presents a multilevel analysis of its consequences and brings forward the related topics, which still require further investigation.