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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Cristiane Aparecida da Silva and Fabricia Silva da Rosa
The purpose of the article is to analyze the influence of output control, autonomous motivation and controlled motivation on task performance of public servants at home office…
Abstract
Purpose
The purpose of the article is to analyze the influence of output control, autonomous motivation and controlled motivation on task performance of public servants at home office owing to the COVID-19 pandemic.
Design/methodology/approach
A survey was conducted based on the perception of 236 public servants, and structural equation modeling (SEM) technique was used for data analysis.
Findings
Both autonomous motivation and output control are positively and significantly related to task performance.
Research limitations/implications
The present study expands the literature with information about individual performance and management control, which can be related to the control, motivation and task performance of public servants at home office in a pandemic context.
Practical implications
The results could offer a basis for understanding how managers can deal with the challenges while at home office. They can also provide managers with information that they can use to build management strategies to foster the performance of public servants at home office.
Social implications
Home office can decrease commuting to a central workplace, alleviate traffic problems and reduce car pollution. It also allows for business continuity in the face of storms and pandemics.
Originality/value
Most studies about home office, COVID-19 and task performance have addressed personal, professional and organizational characteristics. However, little is known about the analysis of combinations of the following constructs: output control, autonomous and controlled motivations, and how both affect task performance of public servants.
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Cristiane Aparecida da Silva, Edicreia Andrade dos Santos, Stefania Maria Maier and Fabricia Silva da Rosa
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…
Abstract
Purpose
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.
Design/methodology/approach
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.
Findings
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.
Research limitations/implications
They are related to the researchers’ decision about the methodological design.
Practical implications
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.
Social implications
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.
Originality/value
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.
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Rogério J. Lunkes, Daiane Antonini Bortoluzzi, Marcielle Anzilago and Fabricia Silva da Rosa
The purpose of this paper is to analyze the influence of online hotel reviews (OHRs) on the fit between strategy and use of the management control system (MCS) in small- and…
Abstract
Purpose
The purpose of this paper is to analyze the influence of online hotel reviews (OHRs) on the fit between strategy and use of the management control system (MCS) in small- and medium-sized hotels in Brazil. The study analyzed the influence of the variable OHR on the fit between the deliberate strategy and emergent strategy, as well as the diagnostic use and interactive use, of MCS.
Design/methodology/approach
The study was carried out with the application of a questionnaire in small- and medium-sized hotels in Brazil. The analyses are based on 78 responses from Brazilian hotels. The analysis used the modeling of structural equations by parts (SmartPLS).
Findings
The results show the influence that external variables have in the adjustment of management systems. Specifically, the authors present quantitative evidence that OHR plays an important role in the adjustment between the deliberate strategy and the diagnostic use of MCS.
Research limitations/implications
The results have several implications for research and practice.
Practical implications
The results have several implications for research and practice. A practical implication of this work is to understand how external variables (e.g. OHR) can be important in the fit of management systems. This study offers value for managers in that it supports the argument that hotels can benefit from the use of OHR in the MCS fit.
Originality/value
This study provides evidence for the influence of external variables, such as OHR, on the fit between strategy and MCS use. The study contributes to the literature by providing new evidence of the role of guest evaluations in aligning strategies with the use of MCS.
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Fabricia Silva da Rosa, Sandra Rolim Ensslin, Leonardo Ensslin and Rogério Joao Lunkes
The aim of this paper is to present a framework to create a better understanding of the context and to aid the environmental disclosure management process. The paper seeks to…
Abstract
Purpose
The aim of this paper is to present a framework to create a better understanding of the context and to aid the environmental disclosure management process. The paper seeks to present a case study illustrating the proposed methodology for assessing environmental disclosure management.
Design/methodology/approach
The ProKnow‐C process is used to identify the opportunities in the literature and the MCDA‐C methodology is used in order to build up the environmental disclosure management (MED) model.
Findings
First the ProKnow‐C process was used to identify opportunities in the literature about environmental disclosure and later the MCDA‐C methodology was used to discover the opportunities and to show a process for generating actions to promote improvement in environmental disclosure.
Practical implications
The case study allowed the manager to develop an understanding of environmental disclosure, showing that organizational performance is the key factor according to managers' perception. This knowledge allowed the manager to identify what the company needs to improve in its environmental disclosure regarding the following aspects: targets for using water, energy program, management of effluent and waste, biodiversity, adaptation to emergency plans, training and environmental awareness, expanding the coverage of the certification process and increasing operational performance in specific indicators relating to the electricity sector (pruning control, fire and oil spill).
Originality/value
The structured process of the MCDA‐C methodology enabled a model to be built that showed graphically and numerically the systemic diagnosis of environment disclosure, allowing the manager to know the consequences of a decision a priori and to suggest a set of improvement actions.
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Lidia Tiggemann Prando, Jeovani Schmitt, Anny Key de Souza Mendonça, Fabrícia S. Rosa, Rogério João Lunkes, Antonio Cezar Bornia and Dalton Francisco de Andrade
This study aims to develop a scale using item response theory (IRT) to assess the entrepreneurial potential for digital transformation in Brazilian companies.
Abstract
Purpose
This study aims to develop a scale using item response theory (IRT) to assess the entrepreneurial potential for digital transformation in Brazilian companies.
Design/methodology/approach
IRT was used to develop a scale for entrepreneurial potential in digital transformation. This scale was constructed from a questionnaire, covering the domains: (1) data-driven culture, (2) openness to knowledge and adaptation to change, (3) connectivity and (4) creativity and innovation. The questionnaire was administered to a sample of 216 entrepreneurs from small business enterprise (SBE) and startups in Brazil.
Findings
A questionnaire was developed and validated to assess the latent trait of entrepreneurial potential within the context of digital transformation. Additionally, a three-level scale of entrepreneurial potential was established: low (level I), intermediate (level II) and high (level III). The interpretation of this scale provides valuable information on which domains, such as data-driven culture, innovation, among others, can be enhanced to improve the potential of entrepreneur for digital transformation.
Research limitations/implications
The sample was limited to small Brazilian companies and startups, which may restrict the applicability of the results to other business or geographic contexts. Additionally, the items evaluated in the scale may not fully capture all nuances of entrepreneurial potential for digital transformation. Future research should consider including new items that cover a broader range of entrepreneurial characteristics.
Practical implications
The findings of this study have significant practical implications for the Brazilian entrepreneurial ecosystem, the entrepreneurs themselves, public policy makers and entrepreneurship support institutions. These results can guide digital transformation strategies, adjustments in public policies and investments, thereby promoting economic development and innovation in the country.
Originality/value
This study stands out for using IRT as a robust methodology to develop an interpretative scale to assess entrepreneurial potential in the digital transformation era. By focusing on Brazilian SBEs and startups, the study offers an original contribution on how these companies are handling the challenges of digitalization and identifying areas for improvement to further promote digital transformation among entrepreneurs.