Alexandra Soares Fontes, Lúcia Lima Rodrigues, Carla Marques and Ana Paula Silva
In 2010, Portugal’s newly implemented Accounting Standardization System (SNC - Sistema de Normalização Contabilística) aligned Portuguese accounting standards for unlisted…
Abstract
Purpose
In 2010, Portugal’s newly implemented Accounting Standardization System (SNC - Sistema de Normalização Contabilística) aligned Portuguese accounting standards for unlisted companies with International Financial Reporting Standards (IFRS). The purpose of this paper is to explore the influence of the local context and the role of auditors in the institutionalization of this IFRS-based model in Portugal.
Design/methodology/approach
Drawing from an institutional theory framework, the authors interviewed 16 Portuguese auditors in 2017 (seven years after formal implementation of the SNC) to determine their perceptions on whether barriers to the IFRS-based model persisted.
Findings
The authors reveal that the code-law institutional logic embedded in the Portuguese context is hindering full institutionalization of the new accounting model. Some persisting barriers to implementation reflected a decoupling between formal requirements and actual practices. Despite these barriers, there has been an encouraging institutionalization of SNC. The authors reveal a high level of commitment of auditors. They draw attention to the engagement of auditors in the institutional work that is intended to assist in SNC implementation, and their role as promoters of a power-knowledge discourse in propagating IFRS institutional logics at the national level, namely, through the justification and rationalization of the reported institutional contradictions.
Practical implications
The highlighting the authors provide of problems related to accounting change should assist international regulators, the Portuguese standard-setter and professional accounting associations to devise appropriate strategies to promote IFRS-based accounting systems implementation.
Originality/value
The authors contribute to the skimpy literature on micro institutional analysis and encourage further exploration of the dynamics between the micro and macro levels of analysis in institutional research.
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Adam Smith recognized that slavery, despite its economic disadvantages, was the rule rather than the exception in the eighteenth-century commercial society. How did he explain the…
Abstract
Adam Smith recognized that slavery, despite its economic disadvantages, was the rule rather than the exception in the eighteenth-century commercial society. How did he explain the massive employment of enslaved Africans in the American and Caribbean colonies? Several scholars have been highlighting that Smith attributed the persistence of slavery to an almost natural inclination of humanity toward tyranny and dominion. However, the mere reference to the love of domination is not enough to fully answer the question above. This paper addresses another feature of Adam Smith’s account of Atlantic slavery: the relation between the love of domination and the mercantile policies regulating colonial trade. We conclude that Smith saw the extraordinary profitability arising from such policies as an enabling condition to the massive employment of slave labor in the sugar and tobacco colonies.
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Maisa Mendonça Silva, Thiago Poleto, Ana Paula Henriques de Gusmão and Ana Paula Cabral Seixas Costa
The purpose of this paper is to propose a strategic conflict analysis, based on the graph model for conflict resolution (GMCR), that is applied to information technology…
Abstract
Purpose
The purpose of this paper is to propose a strategic conflict analysis, based on the graph model for conflict resolution (GMCR), that is applied to information technology outsourcing (ITO) in a real-world software development and implementation process in Brazil.
Design/methodology/approach
Because the idea of this study is to answer “why” the ITO conflicts occur and “how” they can be avoided, the case study methodology was adopted. The software GMCR II was used to analyze the interactions between an IT vendor and an IT client.
Findings
The results suggest that a lack of relational governance is a critical issue that could be handled to improve the interaction between those involved.
Research limitations/implications
The main results are restricted to the case study and cannot be generalized. Moreover, a specific limitation of this paper pertains to the use of the GMCR and the consequent difficulty for IT vendors and IT clients to work with a large number of actions and to set preferences for several states of conflict.
Practical implications
The strategic analysis of outsourcing conflicts provides a holistic view of the current situation that may assist the client and vendor in future decisions and identify guidelines to ensure successful ITO. Therefore, this paper provides an effective guide for clients and vendors to better manage conflicts and establish a contingency vision to avoid such disputes.
Originality/value
The ITO conflict is analyzed using the GMCR, considering both perspectives of the outsourcing process (vendors and clients).
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Barbara de Lima Voss, David Bernard Carter and Bruno Meirelles Salotti
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…
Abstract
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.
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Kerly Lourenço Borges e Silva, Ana Paula Muraro and Luís Henrique da Costa Leão
The purpose of this paper is to compare working conditions, experiences of discrimination and suspected cases of common mental disorders (CMDs) among Haitian and Brazilian migrant…
Abstract
Purpose
The purpose of this paper is to compare working conditions, experiences of discrimination and suspected cases of common mental disorders (CMDs) among Haitian and Brazilian migrant workers in the same production processes.
Design/methodology/approach
This cross-sectional, exploratory study was conducted using a nonprobabilistic convenience sample of Brazilian and Haitian migrant workers aged over 18 years from the capital of the Brazilian Midwest, evaluated from October 2018 to May 2019. Individual and face-to-face interviews were conducted using a structured questionnaire consisting of three instruments: health and work (questions of the Health and Work Survey: Inquérito Saúde e Trabalho), the experience of discrimination score and the self-reporting questionnaire.
Findings
In total, 165 workers were evaluated: 99 Haitians (58 from the service sector and 41 from the construction sector) and 66 Brazilians (37 from the service sector and 29 from the construction sector). Male workers of both nationalities were predominant. Deafening noise and dust or gas exposure were more prevalent among Brazilians than among Haitians. Chemical agents and radiation exposure have been reported more frequently among Haitians. Discrimination related to nationality or race was nine times more common among Haitians (10.1%) than among Brazilians (1.5%). Perceived discrimination at work was higher among Haitians (16.2%) than among Brazilians (3.0%). The prevalence of suspected CMDs among Haitians and Brazilians were 24.0% and 4.5%, respectively.
Research limitations/implications
Despite the limitation regarding convenience sampling and the high number of Brazilians who refused to participate in the interviews, this paper brings contributions and recommendations. First, considering that comparisons in health outcomes between migrants and nonmigrant are challenging, this study sheds light on the knowledge of work-health relations between migrant populations and host populations.
Practical implications
This study’s results have attempted to show the importance of protecting health in the workplace as a right to be defended. In this regard, a matter of great concern is the recent loss of labor rights in Brazil and the Brazilian decision to leave the Migratory Pact, which aims to strengthen migrants’ rights, contributing to sustainable development
Social implications
Also, work is identified as a powerful determinant of health and a place that should protect and promote health. There is an urgent need to monitor and proceed with workers’ health surveillance to grasp the impacts of work on migrant’s health, develop health-work indicators and trigger plans and programs in health services.
Originality/value
Haitians are at a disadvantage compared to Brazilians, mainly related to discrimination due to nationality and skin color. Experiences of discrimination and a higher prevalence of suspected cases of CMDs were observed among Haitian workers.
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Thiago Poleto, Thárcylla Rebecca Negreiros Clemente, Ana Paula Henriques de Gusmão, Maisa Mendonça Silva and Ana Paula Cabral Seixas Costa
The information technology (IT) outsourcing (ITO) decision is a key issue in strategic and operational management and is considered a main critical factor influencing successful…
Abstract
Purpose
The information technology (IT) outsourcing (ITO) decision is a key issue in strategic and operational management and is considered a main critical factor influencing successful organizational performance and technology assessment. The purpose of this paper is to propose a framework combining value-focused thinking (VFT) methodology and the FITradeoff method to support decisions regarding ITO.
Design/methodology/approach
This study answers the following questions: How to identify, in a structured way, the objectives that should be considered in an ITO decision process in a changing environment? How to identify new IT services to be outsourced from the established objectives? The VFT method is recommended in this case to structure and model the problem. Moreover, the FITradeoff multicriteria method was considered in this study to support the evaluation and prioritization of IT services in an ITO decision
Findings
The framework provides promising results for ITO decisions. This study revealed that a lack of strategic and fundamental objectives is a critical issue in making ITO decisions. Although the VFT methodology is subjective in nature, it promotes a better understanding of goals and values, and FITradeoff allows the decision-maker to make comparisons of consequences based on his/her preferences.
Research limitations/implications
The recommendations of the study are restricted to the case study and cannot be generalized. In addition, applying the method requires attention in determining the criteria used for outsourcing IT.
Practical implications
The strategic analysis of ITO provides a holistic view of the current situation since (i) the VFT methodology enables the IT manager to generate new alternatives to assist future decisions and (ii) FITradeoff has been demonstrated as a suitable option to evaluate ITO decisions.
Originality/value
To the best of our knowledge, this is the first paper to utilize a problem structuring method (VFT) to identify criteria and alternatives based on the organizational values and objectives. This is integrated with a multicriteria method that uses partial information and may consequently lead to fewer inconsistencies (FITradeoff) in the context of ITO.
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Alan Bandeira Pinheiro, Joina Ijuniclair Arruda Silva dos Santos, Ana Paula Mussi Szabo Cherobim and Andréa Paula Segatto
This study aimed to investigate the role of the country's institutional quality on the environmental, social and governance (ESG) performance of its companies.
Abstract
Purpose
This study aimed to investigate the role of the country's institutional quality on the environmental, social and governance (ESG) performance of its companies.
Design/methodology/approach
Over a four-year period (2016–2019), the study examined the ESG performance of 412 organizations situated in 19 countries. ESG performance was the dependent variable, and the independent variables were rule of law, economic freedom, education index and international trade freedom. These factors described the institutional quality of countries in the authors’ study.
Findings
The findings reveal that institutional quality has a major impact on ESG performance. Companies engage in more ESG practices when they operate in countries with greater economic freedom and international trade freedom. The authors corroborated the core assumption of institutional theory (IT), which argues that organizational behavior is determined by the country's institutional setting.
Research limitations/implications
The findings, like all research, should be interpreted with caution. The authors’ research focused solely on large energy corporations. As a result, the conclusions cannot be applied to small companies or other industries. ESG performance can also be measured using different datasets.
Practical implications
If managers want their companies to perform better in terms of ESG, the authors recommend that they form a CSR committee and sign the Global Compact. This study may be valuable to international policymakers because they can underline that greater economic freedom, better education and greater international trade freedom all promote higher ESG performance.
Originality/value
To the best of the authors' knowledge, nearly all of research explores the relationship between ESG and financial performance. As a result, this study built on past research by investigating how national aspects affect corporate ESG performance.
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Fernando Augusto Gouvea-Reis, Danniely Carolinne Soares da Silva, Lairton Souza Borja, Patrícia de Oliveira Dias, Jadher Percio, Cassio Peterka, Janaína de Oliveira, Giselle Sodré, Claudia Mendes Feres, Wallace Dos Santos, Fábio Souza, Ana Izabel Passarella Teixeira, Daiani Cristina Cilião-Alves, Gustavo Adolfo Sierra Romero, Elza Ferreira Noronha, Julio Croda, Rodrigo Haddad, Walter Massa Ramalho, Camile de Moraes and Wildo Navegantes de Araújo
This study aims to estimate the overall SARS-CoV-2 seroprevalence and evaluate the accuracy of an antibody rapid test compared to a reference serological assay during a COVID-19…
Abstract
Purpose
This study aims to estimate the overall SARS-CoV-2 seroprevalence and evaluate the accuracy of an antibody rapid test compared to a reference serological assay during a COVID-19 outbreak in a prison complex housing over 13,000 prisoners in Brasília.
Design/methodology/approach
The authors obtained a randomized, stratified representative sample of each prison unit and conducted a repeated serosurvey among prisoners between June and July 2020, using a lateral-flow immunochromatographic assay (LFIA). Samples were also retested using a chemiluminescence enzyme immunoassay (CLIA) to compare SARS-CoV-2 seroprevalence and 21-days incidence, as well as to estimate the overall infection fatality rate (IFR) and determine the diagnostic accuracy of the LFIA test.
Findings
This study identified 485 eligible individuals and enrolled 460 participants. Baseline and 21-days follow-up seroprevalence were estimated at 52.0% (95% CI 44.9–59.0) and 56.7% (95% CI 48.2–65.3) with LFIA; and 80.7% (95% CI 74.1–87.3) and 81.1% (95% CI 74.4–87.8) with CLIA, with an overall IFR of 0.02%. There were 78.2% (95% CI 66.7–89.7) symptomatic individuals among the positive cases. Sensitivity and specificity of LFIA were estimated at 43.4% and 83.3% for IgM; 46.5% and 91.5% for IgG; and 59.1% and 77.3% for combined tests.
Originality/value
The authors found high seroprevalence of anti-SARS-CoV-2 antibodies within the prison complex. The occurrence of asymptomatic infection highlights the importance of periodic mass testing in addition to case-finding of symptomatic individuals; however, the field performance of LFIA tests should be validated. This study recommends that vaccination strategies consider the inclusion of prisoners and prison staff in priority groups.
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Marco Antonio Paula Pinheiro, Bruno Michel Roman Pais Seles, Paula De Camargo Fiorini, Daniel Jugend, Ana Beatriz Lopes de Sousa Jabbour, Hermes Moretti Ribeiro da Silva and Hengky Latan
The purpose of this paper is to identify and systematize journal articles that relate to new product development (NPD) within a circular economy (CE) and to present an integrative…
Abstract
Purpose
The purpose of this paper is to identify and systematize journal articles that relate to new product development (NPD) within a circular economy (CE) and to present an integrative framework.
Design/methodology/approach
It was conducted a qualitative research based on a systematic review of the literature.
Findings
As results, it is presented the identification of the main practices and actions of CE applied to NPD, as well as the drivers, barriers and the stakeholders involved in the integration between CE and NPD.
Originality/value
The main contributions of this research are: mapping the state-of-the-art on the topic and systematizing the existing knowledge; providing useful insights for product development professionals considering adopting CE practices and tools in their NPD processes; and presenting a unique, integrative framework to guide organizations’ actions.