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1 – 10 of 361Rosa Agúndez Del Castillo, Lígia Ferro and Eduardo Silva
This article approaches the possibilities of photo elicitation as a technique for social research in the landscape of technology-mediated instantaneous interpersonal communication.
Abstract
Purpose
This article approaches the possibilities of photo elicitation as a technique for social research in the landscape of technology-mediated instantaneous interpersonal communication.
Design/methodology/approach
This case study, which involved persons with prison experience in the process of returning to the community, demonstrates how participant-generated photographs made with mobile handheld electronic devices and the meanings participants have attached to them allowed the research to take a co-creative turn.
Findings
The data analyzed show the potential of photo elicitation to build a link between researcher and researched that empowers the latter with agency in designing the results and also throughout the research process as a whole, thus allowing the former to reach a deeper level of understanding of the research participants' social reality.
Originality/value
The research conducted showcases the possibilities of this technique to approach the field of emotions from the ethnography and how they can build knowledge – especially in the work with vulnerable populations in vulnerable contexts – and generate new categories of analysis.
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Enrico Gianotti and Eduardo Damião da Silva
The purpose of this paper is to set a framework for strategic management of credit card fraud, by mapping its stakeholders within a card issuer and outlining its ideal strategies.
Abstract
Purpose
The purpose of this paper is to set a framework for strategic management of credit card fraud, by mapping its stakeholders within a card issuer and outlining its ideal strategies.
Design/methodology/approach
The objectives are attained via case study. Primary data was collected by interviewing two fraud risk managers at the card issuer, while secondary data was collected by gathering all investor reports released from 2015 to 2019 by the financial institution. All data were submitted to content analysis and further analyzed using Mendelow’s power/interest matrix.
Findings
Seven groups of stakeholders were identified, the expectations of each group uncovered and KPIs proposed to measure how well the financial institution meets those expectations. Strategies to deal with and prioritize groups were outlined, while highlighting the need for repositioning stakeholders identified as potential blockers or facilitators of strategic initiatives and pressure factors in times of low performance.
Practical implications
Strategic management of stakeholders is essential for fraud risk managers and researchers to understand what is relevant and what is not. This paper creates a framework for addressing managerial and academic efforts based on stakeholders mapping. Further initiatives in research and practice should consider the following question: “Which stakeholder expectation will be better satisfied?” In case the answer is “none”, it is advised that the initiative be reconsidered.
Originality/value
Previous literature focusses mostly on the technical challenges, leaving a gap in both literature and practice for using Strategic Management. For the first time in literature, this research combines theories and terminologies from fraud risk management and strategic management.
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Cássio da Nóbrega Besarria, Nelson Leitão Paes and Marcelo Eduardo Alves Silva
Housing prices in Brazil have displayed an impressive growth in recent years, raising some concerns about the existence of a bubble in housing markets. In this paper, the authors…
Abstract
Purpose
Housing prices in Brazil have displayed an impressive growth in recent years, raising some concerns about the existence of a bubble in housing markets. In this paper, the authors implement an empirical methodology to identify whether or not there is a bubble in housing markets in Brazil.
Design/methodology/approach
Based on a theoretical model that establish that, in the absence of a bubble, a long-run equilibrium relationship should be observed between the market price of an asset and its dividends. The authors implement two methodologies. First, the authors assess whether there is a cointegration relationship between housing prices and housing rental prices. Second, the authors test whether the price-to-rent ratio is stationary.
Findings
The authors’ results show that there is evidence of a bubble in housing prices in Brazil. However, given the short span of the data, the authors perform a Monte Carlo simulation and show that the cointegration tests may be biased in small samples. Therefore, the authors should be caution when assessing the results.
Research limitations/implications
The results obtained from the cointegration analysis can be biased for small samples.
Practical implications
The information on the excessive increase of the prices of the properties in relation to their fundamental value can help in the decision-making on investment of the economic agents.
Social implications
These results corroborate the hypothesis that Brazil has an excessive appreciation in housing prices, and, as Silva and Besarria (2018) have suggested, this behavior explains, in part, the fact that the central bank has taken this issue into account when deciding about the stance of monetary policy of Brazil.
Originality/value
The originality is linked to the use of the Gregory-Hansen method of cointegration in the identification of bubbles and discussion of the limitations of the research through Monte Carlo simulation.
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Hugo Carlos Dornfeld, Adrislaine da Silva Mansano, Eduardo Polloni-Silva, Herick Fernando Moralles and Luiz Fernando de Oriani e Paulillo
This study investigates why different governance structures have been adopted to organize similar operations in sugarcane transport transactions, resulting in the plural forms of…
Abstract
Purpose
This study investigates why different governance structures have been adopted to organize similar operations in sugarcane transport transactions, resulting in the plural forms of governance.
Design/methodology/approach
Based on a panel of 10 Brazilian mills, covering the 2009–2019 period and employing an econometric strategy grounded mainly on the count data and traditional panel-regression models, this study used the Transaction Cost Economics perspective to investigate how the frequency of transactions, uncertainty and asset specificity influence the decision to adopt the Plural Forms of governance. Moreover, we employed two distinct measures of these Plural Forms and included governance alterations over time.
Findings
The results suggest that Transaction Cost Economics is a valid theoretical background for studying the plural forms of governance and that the interviewed Brazilian mills seemed to use these plural forms in their strategic transport planning, thus generating lower transaction costs and reducing issues, such as market uncertainties and opportunistic risks. We also found that the plural forms are gradually maintained but are not being adopted as a transitory management solution because they are aligned with the characteristics of price, the quality of service, contractual clauses and fidelity in negotiations.
Originality/value
The plural forms of governance are strategies for efficiently managing transport, promoting the security of supply and financial benefits related to transaction costs and improving environmental sustainability. Analyzing the plural forms of governance with two different measures (absolute and entropy-related), this study contributes to the ever-growing debate on governance, which is particularly important for the sugar-energy sector.
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Eduardo da Silva Fernandes, Ines Hexsel Grochau, Carla Schwengber ten Caten, Diogo José Horst and Pedro Paulo Andrade Junior
This paper aims to identify the determining factors for the financial performance (FP) of social enterprises in an emerging country, in this case Brazil.
Abstract
Purpose
This paper aims to identify the determining factors for the financial performance (FP) of social enterprises in an emerging country, in this case Brazil.
Design/methodology/approach
This paper identifies the determinants of the FP of social enterprises in Brazil using the resource-based view as a theoretical lenses and the quantitative method (n = 601) of logistic regression, analyzing the importance of nine variables related to SEs.
Findings
The findings refer to practical contributions (which show how SEs should focus and allocate their resources to maximize FP) and theoretical contributions linked to entrepreneurship literature (by differentiating the results of this work from the literature on commercial entrepreneurship in terms of resources), social entrepreneurship literature (by presenting the resources that determine their FP), business literature, entrepreneurial finance and entrepreneurship in emerging economies.
Originality/value
This work represents a novelty from a methodological point of view, filling the gap regarding the lack of studies that apply a quantitative methodology to a large sample and analyze several different variables when most studies analyze only one factor related to the performance of an organization. It also fills the gap in entrepreneurship studies that use some theoretical lenses. This work is also a pioneer in analyzing the variables involved, such as market orientation, technologies and impact measurement in social entrepreneurship. As this work uses data from a secondary sample, there is the limitation of not choosing the analyzed variables. Even though there were many variables in the sample, it was impossible to consider some variables, referring to various aspects of resources and performance. For this same reason, the social performance of SEs, which is of fundamental importance within the objectives of any organization of this type, was not analyzed and may be a suggestion for future work.
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Betânia Mafra Kaizer, Carlos Eduardo Sanches Silva, Anderson Paulo de Pavia and Thaís Zerbini
The main purpose of this work is a bibliometric and descriptive review of the literature on instruction planning of training offered in the e-learning modality in work…
Abstract
Purpose
The main purpose of this work is a bibliometric and descriptive review of the literature on instruction planning of training offered in the e-learning modality in work corporations to identify methodologies and experiences that will serve as a model for professionals working in planning e-learning training in the corporate context.
Design/methodology/approach
The timeline from 2010 to 2020 was adopted. Data were extracted from five databases and were compiled in the software Zotero. Based on defined criteria, 260 productions were identified. The interrelation and metric presentation of the data from these studies were done in the software VosViewer. Subsequently, were selected only free access papers, resulting in 64 publications. From these, we chose 6 empirical studies for a descriptive analysis based on specific criteria.
Findings
The range of hardware and software platforms has stimulated the use of virtual reality (VR) and augmented reality (AR) and artificial intelligence (AI) resources in corporative training. The use of management tools, such as Voice of Customer (VOC) and Quality Function Deployment (QFD), can support those responsible for instructional planning. The literature presented important elements that should be considered for the proper planning of an e-Learning training: learner: feedback, control of self-learning process, classification of cultural profiles in the case of courses in which participants are geographically distant and training management: content and delivery mode of instruction.
Originality/value
We selected 6 empirical studies that presented models, systems or experiences on training planning to support decisions in this area. This article contributes to the area of T&D showing an updated context of practices for the implementation of training systems that have been adopted in several countries. We present quantitative indicators of scientific production using two additional software to support the bibliometric review: Zotero and VosViewer. This article used five databases and a research equation to systematically present the current panorama of research on training planning from the perspective of the areas of management and organizational psychology.
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Eduardo da Silva Flores, Joelson Oliveira Sampaio, Aziz Xavier Beiruth and Talles Vianna Brugni
The main purpose of this study is to evaluate whether the COVID-19 pandemic has stimulated earnings management among publicly traded companies in Brazil and the USA.
Abstract
Purpose
The main purpose of this study is to evaluate whether the COVID-19 pandemic has stimulated earnings management among publicly traded companies in Brazil and the USA.
Design/methodology/approach
The authors analyzed the above-mentioned effects based on 22,244 observations of Brazilian companies and 139,856 observations of American companies from 1998 to 2020. The proxy used to detect earnings management based on discretionary accruals (DAC) was obtained by using the Modified Jones Model (MJM) (Dechow et al., 1995), with adjustments suggested by Kothari et al. (2005). In accordance with previous studies (e.g. Brown et al., 2015; Enomoto et al., 2015; Galdi et al., 2020; Huang and Sun, 2017; Roychowdhury, 2006), the authors also employed a second proxy to detect earnings management through real activities associated with unusual losses for fixed assets (property, plant and equipment (PPE)).
Findings
The study’s findings indicate that the discretionary accruals of Brazilian companies varied in a more accentuated manner during the COVID-19 pandemic, making it possible to deduce that a recent history of economic depression may entail greater incentives for earnings management in an emerging economy. In addition, the authors verified that the effects of the current crisis on earnings management proxies denote a signal that is distinct from previous economic crises, which may be interpreted as an attempt to postpone the effects of the pandemic on financial statements, especially those of the Brazilian capital markets.
Originality/value
Unlike previous crises, this pandemic has led to direct restrictions on a wide variety of economic segments rather than indirect contagion due to anomalies in the financial markets, making it a phenomenon with the characteristics of a quasi-natural experiment for studies related to the quality of accounting information. Considering that both Brazil and the USA provide an opportune economic contrast, given their discrepancies in terms of economic growth over the past two decades, the researchers believe that there is an unusual opportunity to understand how earnings management can be an incentive for managers in environments where crises arose from natural causes.
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Betânia Mafra Kaizer, Carlos Eduardo Sanches da Silva, Thaís Zerbini and Anderson Paulo Paiva
The purpose of this study is a bibliometric and descriptive review of the literature on instruction planning of training offered in the e-learning modality in work corporations to…
Abstract
Purpose
The purpose of this study is a bibliometric and descriptive review of the literature on instruction planning of training offered in the e-learning modality in work corporations to identify methodologies and experiences that will serve as a model for professionals working in planning e-learning training in the corporate context.
Design/methodology/approach
The timeline from 2010 to 2020 was adopted. Data were extracted from five databases and were compiled in the software Zotero. Based on defined criteria, 260 productions were identified. The interrelation and metric presentation of the data from these studies were done in the software VosViewer. Subsequently, were selected only free access papers, resulting in 64 publications. From these, the authors chose six empirical studies for a descriptive analysis based on specific criteria.
Findings
The range of hardware and software platforms has stimulated the use of virtual reality (VR) and augmented reality and artificial intelligence (AI) resources in corporative training. The use of management tools such as voice of customer (VOC) and quality function deployment (QFD), can support those responsible for instructional planning. The literature presented important elements that should be considered for the proper planning of an e-learning training: learner: feedback, control of self-learning process, classification of cultural profiles in the case of courses in which participants are geographically distant and training management: content and delivery mode of instruction.
Originality/value
The authors selected six empirical studies that presented models, systems or experiences on training planning to support decisions in this area. This study contributes to the area of T&D showing an updated context of practices for the implementation of training systems that have been adopted in several countries. The authors present quantitative indicators of scientific production using two additional software to support the bibliometric review, namely, Zotero and VosViewer. This study used five databases and a research equation to systematically present the current panorama of research on training planning from the perspective of the areas of management and organizational psychology.
Details
Keywords
Marcelo Eduardo Alves da Silva
This paper aims to investigate the dynamic relationship between economic growth and income inequality, an issue that has not found a clear consensus in the literature.
Abstract
Purpose
This paper aims to investigate the dynamic relationship between economic growth and income inequality, an issue that has not found a clear consensus in the literature.
Design/methodology/approach
The paper uses a Panel VAR approach, using state-level data for Brazil, to assess the dynamic effects of inequality on economic growth and vice versa.
Findings
The paper shows that inequality shocks lead to higher economic growth, therefore supporting the view that, in poor countries, higher inequality does benefit economic growth. The paper also presents evidence that higher growth leads to lower income inequality. The results are robust to different inequality measures and when a measure of human capital accumulation is included in the estimation.
Originality/value
Recent evidence has favored the idea that higher inequality hurts economic growth. This paper shows that this might not be the case when the dynamic relationship between growth and inequality is examined in a developing country with high inequality and capital market imperfections.
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I am honored to present Volume 22 of Political Power and Social Theory (PPST). This volume is a landmark, in that it is among the first volumes of PPST to be dedicated to a single…
Abstract
I am honored to present Volume 22 of Political Power and Social Theory (PPST). This volume is a landmark, in that it is among the first volumes of PPST to be dedicated to a single topic. With the 2012 U.S. Presidential Election in sight, this special volume on the meaning of Barack Obama's presidency from a critical social science perspective is especially timely. For the first part of the volume, Eduardo Bonilla-Silva and Louise Seamster have put together a diverse collection of essays on the politics of race in the age of Obama. For the second part (the Scholarly Controversy section familiar to PPST readers), Philip S. Gorski offers provocative reflections on Obama and civil religion in the United States, with critical commentary from Joseph Gerteis, Andrew R. Murphy, and Michael Young and Christopher Pieper.