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The purpose of this study is to analyze the influence of telework and management control systems (MCSs) on the congruence of civil servant objectives in the Brazilian justice system.

To this end, the authors have carried out a survey with 468 employees of the Ministério Público Federal (Federal Public Ministry), whose data were analyzed using structural equation modeling.

Among the main results are the perceived efficiency of telework, and the finding that action and personnel controls are positively related to the congruence of objectives. However, the moderating relationship of the MCSs presented individual characteristics. Action controls showed no evidence of moderating the relationship between the perceived efficiency of telework and congruence of objectives. However, personnel controls showed a significant and negative relationship, that is, more intense personnel controls in telework weakened the congruence of individual objectives with those of the organization.

This study contributes to practice by identifying barriers and facilitators in organizational telework programs and also spotting how controls can be planned for their activities.

The authors’ research evaluates the effect of MCSs on the relationship between the perceived efficiency of telework and the congruence of employee objectives, considering that the telework regime is in its initial phase of implementation in public entities, but this has been intensified by the restrictions imposed by the coronavirus disease 2019 (COVID-19) pandemic.

This study aims to analyze the relationships between cultural orientation and normative knowledge, in a direct and moderate way, on the whistleblowing intentions of accountants from Hispanic American countries.

This study used responses from a sample of 410 accountants, preparers and auditors of financial statements from Hispanic American countries. Descriptive statistics, nonparametric tests and structural equations with partial least squares algorithm were applied for data analysis.

The results emphasized the cultural positioning of horizontality, in which an individual perceives themselves as equals to their colleagues, allowing discussions on various aspects of individual behavior. The knowledge variable is proved to be important in explaining the intention to report and can also moderate the influence of cultural variables on intentions.

These findings contribute to the literature by offering a clearer definition the normative knowledge variable, and to organizations, which can explore the research’s evidence to improve their training and qualification programs, thereby generating significant knowledge for their employees.

Whistleblowing is the main tool for identifying organizational frauds, but it is differently perceived in several cultural contexts. The results demonstrated the ethical cultural positioning of these Hispanic American professionals in relation to cultural aspects of other countries. Some studies highlight knowledge as a relevant factor in the organizational environment, but this study innovates by testing and demonstrating its impact on whistleblowing and culture.

This study aims to analyze the effect of online hotel reviews on the relationship between defender and prospector strategies and management control system (MCS) design.

To conduct the study, this paper administered a questionnaire to large Brazilian hotels and analyzed data from 204 hotels using structural equation modeling and fuzzy logic.

The main results show that online hotel reviews have a positive and significant effect on the relationship between prospector strategy and personnel and action control. In contrast, online reviews have a negative effect on the relationship between defender strategy and personnel, action and results controls. Thus, it is confirmed that online reviews change the relationship between strategy and MCS design.

The results show that online reviews play an important role in the decisions of hotel managers regarding MCS design. Customer demand evaluations, which are regularly available online on analysis websites, help managers adapt the MCS design, ensuring that their actions are aligned with the adopted strategy. This study adds to previous studies by showing that hotel managers use the information from customer evaluations to improve their performance.

The management literature based on the contingency theory indicates that strategy is a variable that affects MCS design. This study extends this discussion by indicating that online reviews, specifically in the hotel industry, can also be a determining factor in defining management controls. In addition, this paper points out that OHR impacts differently, depending on the strategy used and the type of management control.

The purpose of this paper is to analyze the urban resilience capacity and its relations with the economic, social and environmental well-being in smart cities in the state of São Paulo (SP), particularly after the 2008 financial crisis.

Concerning its objectives, this study is characterized as descriptive. From the point of view of technical procedures, the research is bibliographic, and regarding data collection, it is documental. The approach of this research is quantitative, since it uses the statistical method. The sample was made up by 62 smart cities located in SP. The analysis comprised the period from 2010 to 2015.

The urban resilience pillars influence the economic well-being represented by the gross national product, in 58.8 percent, social well-being represented by the life expectancy of the residents of the smart cities, in 71.7 percent, and in environmental well-being indicated by CO₂ emissions, in 21.5 percent.

They are related to the researchers’ decision about the methodological design.

This study was limited to smart cities in SP listed in the RBCIH (Brazilian Network of Human Smart Cities), and may be extended to other cities in other Brazilian states.

How resilience dimensions related to economic, social and environmental well-being such as poverty, food security, health, well-being, education quality, climate changes, and the like, were measured, which can be investigated in future research studies.

Despite its growing popularity worldwide, the urban resilience pillars and their relationship with human well-being in smart cities in the national context are little investigated, making this research original.