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Available. Open Access. Open Access
Article
Publication date: 25 January 2022

Cintia Pereira da Silva, Aline Cristina Bento and Elaine Guaraldo

The purpose of this scoping review was to summarise the general results of the Chilean Food Law implementation to help to understand how this policy has changed consumer's…

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Abstract

Purpose

The purpose of this scoping review was to summarise the general results of the Chilean Food Law implementation to help to understand how this policy has changed consumer's behaviour.

Design/methodology/approach

Preferred Reporting Items for Systematic Reviews and Meta-Analyses (PRISMA) extension for scoping reviews (PRISMA-ScR) guidelines were followed. Five databases were searched for studies published from January 2015 to February 2020 evaluating the Chilean population's perception, behaviour and purchasing habits of processed foods.

Findings

The results showed that consumers support the implementation of a front-of-package warning label (FOPWL) and thought it a good strategy to help make healthier food choices for themselves. However, even with a positive perception about these products, the intention-to-change the purchase of unhealthy food occurred only for sugar-sweetened beverages. Meanwhile, children did not stop eating foods that had a FOPWL, although the mothers' perception was that the presence of FOPWLs could be important to differentiate unhealthy from healthy products. The availability of products with FOPWLs at schools decreased, indicating that the law was being complied with and that the child-directed marketing strategy showed a reduction after the first phase of implementation.

Practical implications

This evidence will guide other countries about in understanding and improving this policy.

Originality/value

This is the first study to gather research available in international databases that evaluated the results of the Chilean Law on the advertising of children's food and the perception, purchase intention, reformulation of products and consumption behaviour of the Chilean population.

Details

British Food Journal, vol. 124 no. 13
Type: Research Article
ISSN: 0007-070X

Keywords

Available. Open Access. Open Access
Article
Publication date: 11 February 2025

Cíntia do Nascimento Silva and Silvia Pereira de Castro Casa Nova

To characterize the consulting services provided by accountants to owner-managers of small businesses (OMSBs) in Brazil, addressing a significant gap in existing research.

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Abstract

Purpose

To characterize the consulting services provided by accountants to owner-managers of small businesses (OMSBs) in Brazil, addressing a significant gap in existing research.

Design/methodology/approach

A qualitative approach was employed, conducting 23 semi-structured interviews with OMSBs and specialists, analyzed using grounded theory techniques from an interpretivist perspective.

Findings

The study identifies three categories of accounting consultancy: tools, advisory and training. Accountant-consultants act as integrators, bridging diverse knowledge domains for less professionally managed businesses and connecting various resources or advisory professionals for more structured ones. Preparation in multiple areas, especially management, is considered crucial, alongside fostering trust and using clear, simple language. Collective consultancy and specialization in specific segments are suggested as mechanisms to ensure the economic viability of providing these services.

Research limitations/implications

The study provides insights into the nature of accounting consultancy for small businesses in Brazil but may not capture the full spectrum of practices across different regions or industries. Future research could explore these variations for a more comprehensive understanding.

Originality/value

This study addresses a significant gap in the literature by providing a detailed understanding of the consulting services offered by accountants to small businesses in Brazil, offering practical insights for both professionals and policymakers aiming to support this vital sector of the economy.

Details

Revista de Gestão, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1809-2276

Keywords

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