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Article
Publication date: 3 October 2016

Marcelle Colares Oliveira, Domenico Ceglia and Fernando Antonio Filho

The study aims to analyze the level of the disclosure of corporate governance practices by the companies that belong to the BRICS (Brazil, Russia, India, China and South Africa…

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Abstract

Purpose

The study aims to analyze the level of the disclosure of corporate governance practices by the companies that belong to the BRICS (Brazil, Russia, India, China and South Africa) countries according to normative recommendations and coercive requirements considering the enforcement of laws and norms in the different legal systems and to explain it in the light of the institutional theory approach.

Design/methodology/approach

The practices disclosed by a sample of the 20 largest companies listed on the stock exchanges of each of the BRICS countries were analysed, and the 52 practices recommended by UNCTAD (2009) were used as a parameter. The corporate governance practices of the companies were confronted with the laws, rules and norms that require or recommend their adoption and disclosure.

Findings

China has 49 practices required by own national law in face of 52 recommended by UNCTAD/International Financial Reporting Standards (IFRS) followed by South Africa with 44, Russia with 33, Brazil with 28 and India with 24. Brazil has 47 practices recommended by own national governance code in face of 52 recommended by UNCTAD/Intergovernmental Working group of Experts on International Standards of Accounting and Reporting (ISAR), followed by Russia with 45, China with 44, South Africa with 41 and India with 22. It was found that Brazil has the higher median of number of companies disclosing corporate governance practices with 17, followed by India with 13, Russia with 11, South Africa and China with 7.

Research limitations/implications

This research shows that more studies are necessary using the institutional theory to investigate how the normative and coercive pressures influence the disclosure of corporate governance information considering the enforcement of laws and norms in the different legal systems.

Practical implications

The differences observed in this study about normative and coercive forces are presented as an opportunity in the legal sphere of some countries to implement mechanisms to increase their level of enforcement.

Originality/value

This research contributes to various audiences such as governmental institutions, professional associations, market institutions to better understand their role in the improvement of the adoption of corporate governance practices and disclosure of information related to it.

Details

Corporate Governance: The International Journal of Business in Society, vol. 16 no. 5
Type: Research Article
ISSN: 1472-0701

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Article
Publication date: 17 December 2024

Walter Leal Filho, Samara da Silva Neiva, Claudio Ruy Portela de Vasconcelos, Bárbara Maria Fritzen Gomes, Ayyoob Sharifi, Valerija Kozlova, Mark Mifsud, Paul Pace, Johannes (Joost) Platje, Maria Alzira Pimenta Dinis, Dênis Antônio Da Cunha, Erin Ann Hopkins and Lez Rayman-Bacchus

This paper aims to emphasize the significance of integrating sustainable development (SD) content into higher education institutions (HEIs) curricula. The focus is on identifying…

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Abstract

Purpose

This paper aims to emphasize the significance of integrating sustainable development (SD) content into higher education institutions (HEIs) curricula. The focus is on identifying areas of research demand related to SD in teaching and learning programmes.

Design/methodology/approach

This study uses a comprehensive approach, combining bibliometric analysis and an original survey instrument tool. The research involves HEIs staff engaged in both research and teaching roles across 36 countries worldwide.

Findings

The findings of the study shed light on the challenges and gaps in incorporating SD into HEIs curricula. Insights reveal that researchers focusing on SD within teaching and learning programmes face a notable obstacle in the form of congested timetables.

Research limitations/implications

While providing valuable insights, this research acknowledges study design and methodology limitations. These limitations should be considered when interpreting the findings and planning future research endeavours in SD in HEIs.

Practical implications

The paper underscores the practical implications of the findings, emphasising the need to address congested timetables as a significant obstacle to sustainability education efforts. The practical insights aim to guide educators and institutions in enhancing the incorporation of SD content in their teaching programmes.

Social implications

The study’s social implications highlight the broader impact on society, emphasising the role of HEIs in shaping a sustainable future. Addressing the identified challenges can contribute to better preparing students for addressing real-world sustainability issues, thereby fostering positive social change.

Originality/value

This paper concludes by outlining essential measures to address identified challenges and gaps, emphasising the imperative of creating an environment that supports the integration of SD into higher education curricula. The findings provide valuable guidance for educators, policymakers and institutions seeking to enhance sustainability education efforts.

Details

International Journal of Sustainability in Higher Education, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1467-6370

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Book part
Publication date: 23 March 2017

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.

Details

Advances in Environmental Accounting & Management: Social and Environmental Accounting in Brazil
Type: Book
ISBN: 978-1-78635-376-4

Keywords

Available. Open Access. Open Access
Article
Publication date: 5 October 2018

Adriana Bin, Muriel de Oliveira Gavira, Jessica Botelho Figueira, Taynan Mariano Bezerra de Carvalho, Sergio Luiz Monteiro Salles-Filho and Fernando Antonio Basile Colugnati

This paper aims to understand, in the state of São Paulo academic environment, the differences between the profiles of academic entrepreneurs, nonacademic entrepreneurs and…

1841

Abstract

Purpose

This paper aims to understand, in the state of São Paulo academic environment, the differences between the profiles of academic entrepreneurs, nonacademic entrepreneurs and non-entrepreneurs.

Design/methodology/approach

The authors collected data from a more comprehensive research, whose objective was to evaluate the scholarship programmes of São Paulo Research Foundation (FAPESP). For data collection, the authors used an online questionnaire, pre-filled with information from the Lattes Curriculum of the sample individuals, as well as information obtained from FAPESP and from coordination for the improvement of higher education personnel. The response rate of the questionnaires was 21 per cent. The authors sought to explore the variables regarding entrepreneurial activities carried out by former scholarship holders, by relating them to other key variables identified in the literature review and explained in the hypotheses.

Findings

The results indicate that entrepreneurship rates decrease with the higher academic level of the researcher; in general, academic entrepreneurs come from families with a good financial situation, and applied sciences are the areas of knowledge with more entrepreneurs.

Originality/value

Despite the great number of theoretical and empirical studies found in the literature on entrepreneurship and academic entrepreneurship, there is still a shortage of practical studies on this latter topic in Brazil. This gap is even more evident when the authors consider the significant growth of entrepreneurial activity in the country in the past years. This paper contributes to fill this gap, and it aims to understand, in the state of São Paulo academic environment, the differences between the profiles of academic entrepreneurs, nonacademic entrepreneurs and non-entrepreneurs.

Details

Innovation & Management Review, vol. 15 no. 4
Type: Research Article
ISSN: 2515-8961

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Article
Publication date: 13 February 2024

José Nogueira da Mata Filho, Antonio Celio Pereira de Mesquita, Fernando Teixeira Mendes Abrahão and Guilherme C. Rocha

This paper aims to explore the optimization process involved in the aircraft maintenance allocation and packing problem. The aircraft industry misses a part of the optimization…

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Abstract

Purpose

This paper aims to explore the optimization process involved in the aircraft maintenance allocation and packing problem. The aircraft industry misses a part of the optimization potential while developing maintenance plans. This research provides the modeling foundation for the missing part considering the failure behavior of components, costs involved with all maintenance tasks and opportunity costs.

Design/methodology/approach

The study models the cost-effectiveness of support against the availability to come up with an optimization problem. The mathematical problem was solved with an exact algorithm. Experiments were performed with real field and synthetically generated data, to validate the correctness of the model and its potential to provide more accurate and better engineered maintenance plans.

Findings

The solution procedure provided excellent results by enhancing the overall arrangement of the tasks, resulting in higher availability rates and a substantial decrease in total maintenance costs. In terms of situational awareness, it provides the user with the flexibility to better manage resource constraints while still achieving optimal results.

Originality/value

This is an innovative research providing a state-of-the-art mathematical model and an algorithm for efficiently solving a task allocation and packing problem by incorporating components’ due flight time, failure probability, task relationships, smart allocation of common preparation tasks, operational profile and resource limitations.

Details

Journal of Quality in Maintenance Engineering, vol. 30 no. 1
Type: Research Article
ISSN: 1355-2511

Keywords

Available. Open Access. Open Access
Article
Publication date: 8 July 2019

Fernando Nascimento Zatta, Elmo Tambosi Filho, Fernando Celso de Campos and Rodrigo Randow Freitas

The purpose of this study was to use relational vision as a theoretical support for an investigation of how operational competencies are developed from the interaction of shared…

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Abstract

Purpose

The purpose of this study was to use relational vision as a theoretical support for an investigation of how operational competencies are developed from the interaction of shared relational resources in the supply chain and to verify how these competencies allow the resources to be able to function, unity, integration and direction.

Design/methodology/approach

This multihull study was based on semi-structured interviews with 13 representatives of four dyads from companies in the steel, automotive and industrial applications, pulp processing and manufacturing and application of flexible tubes.

Findings

The results indicate that information, knowledge and learning are significant constructs to influence the development of operational skills in the supply chain because they represent the ability of the company to promote skills to efficiently use resources and create a barrier to imitation.

Research limitations/implications

There are limitations in the use of four companies from different industrial segments because it is possible to generalize the results. However, given the cross-sectional nature of the research, new studies may adopt a longitudinal approach to verify the evolution in the area of operations. Future studies may also expand the unit of analysis to understand the role of the relationship between the focus business and its strategic suppliers from the viewpoint of the suppliers. Thus, new research can be expanded to dyads, triads and business networks by investigating the various stages in the supply chain.

Practical implications

This study contributes to the literature and adds the dimension of relational operational skills, which is hitherto little explored in previous studies.

Social implications

This study contributes to the literature in the area of operations management, in collaborative relationships between buyers and sellers, focusing on the relational view of competitiveness.

Originality/value

The growing importance of organizations and the role of collaboration, based on mutual benefits and grouping of skills, tend to increase the competitive benefits of companies operating in this context. The management of this type of arrangement becomes a challenge for researchers, reinforcing the originality of this study.

Details

RAUSP Management Journal, vol. 54 no. 3
Type: Research Article
ISSN: 2531-0488

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Article
Publication date: 18 February 2025

Milagros Isabel Rivas Mendoza, Asghar Afshar Jahanshahi, Luis Alexander Pulido Joo, Mohammad Rashed Hasan Polas, Luis Antonio Paredes Izaguirre and Luis Fernando Espejo-Chacón

This study explores social entrepreneurship as a viable career path for employees facing hostile workplace conditions in Peru. It examines the gender-specific effects of workplace…

2

Abstract

Purpose

This study explores social entrepreneurship as a viable career path for employees facing hostile workplace conditions in Peru. It examines the gender-specific effects of workplace challenges such as hostility, discrimination and sexual harassment on individuals’ aspirations for career transitions and entrepreneurship.

Design/methodology/approach

A cross-sectional survey was conducted with 450 Peruvian workers experiencing adverse workplace conditions. Quantitative data analysis was used to evaluate the relationship between perceived workplace challenges, intentions to leave current jobs and the propensity to pursue social entrepreneurship. Gender differences were analyzed to uncover unique patterns in these relationships.

Findings

Results reveal significant gender differences: females report higher levels of discrimination, while males report higher perceptions of workplace harassment. Females intending to leave their jobs demonstrated a stronger inclination toward social entrepreneurship compared to their male counterparts. These findings underline the detrimental impact of hostile work environments on employee aspirations and highlight social entrepreneurship as a meaningful career option for individuals seeking to address societal issues.

Practical implications

This research offers valuable insights for organizations and policymakers, emphasizing the importance of creating equitable work environments. It also underscores the potential of social entrepreneurship to empower individuals disillusioned by conventional workplace structures to drive positive social change.

Originality/value

By elucidating the role of social entrepreneurship as an alternative career path, our study contributes to the growing body of literature on entrepreneurship and social impact, offering valuable insights for both researchers and practitioners aiming to foster more equitable and empowering work environments.

Details

Asia-Pacific Journal of Business Administration, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1757-4323

Keywords

Available. Open Access. Open Access
Article
Publication date: 17 July 2018

Danieli Artuzi Pes Backes, Fernando Antonio Ribeiro Serra and Feris Abdalla Zarour Neto

The purpose of this paper is to identify the structural similarities between stricto sensu post-graduation programs in management through the formation of clusters, with the…

871

Abstract

Purpose

The purpose of this paper is to identify the structural similarities between stricto sensu post-graduation programs in management through the formation of clusters, with the strategy tripod as a backdrop (Peng, 2002; Peng et al., 2009).

Design/methodology/approach

The co-plot method was used as a tool. It was chosen because it simultaneously enables joint and individual observations of comments and variables.

Findings

The results showed the formation of clusters among the programs, identifying a series of similarities between their components. The age and number of lines of research of the programs were the determining variables to identify isomorphism among the clusters.

Research limitations/implications

The main limitation of the study lies in the updating of information at the source of the data collection. All the data were collected from the Sucupira Platform for CAPES Triennial Evaluation of 2013. However, when the authors accessed the portals of the programs, the authors found that some data were outdated. Nevertheless, the authors limited themselves to using official data. Therefore, even if the authors found divergences or inconsistencies regarding the published information, the authors decided to use the official data made available by CAPES on the Sucupira Platform for the period in question.

Originality/value

Understanding that the results through the approaches of the industry-based view, resource-based view and institution-based view were insufficient for a thorough analysis, it is demonstrated in isolation that none of these succeeds in explaining the organizational context that permeates Brazilian stricto sensu post-graduation institutions. In this organizational field, the three views are not at the same theoretical level. The institutional view overlaps with the strategic competitive views. Therefore, the study contributes to reorganizing the strategy tripod and the proposed articulation between the arrangement of theory, method and field research.

Details

Revista de Gestão, vol. 25 no. 3
Type: Research Article
ISSN: 2177-8736

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Book part
Publication date: 30 May 2017

Fábio Henrique Pereira

This chapter examines the professional identities of Brazilian journalists. It does so through an analysis of the growing professional autonomy of journalism from 1950 to 1990…

Abstract

This chapter examines the professional identities of Brazilian journalists. It does so through an analysis of the growing professional autonomy of journalism from 1950 to 1990 through the life stories of 10 intellectual-journalists, individuals whose journalistic activities have crossed over into other intellectual fields.

This study applies a symbolic interactionist framework to understand how these actors managed their reputations and careers within the intellectual world. The narratives were taken from qualitative semi-structured interviews, and supported by additional research such as interviews, biographies, and articles which have been published about their lives.

The life stories were compared to the extensive structural changes affecting the world of journalism and the world of intellectuals in Brazil. This comparison revealed gaps between these two spheres of practice, within which the ambivalent form of journalists’ identities have been constructed.

This chapter offers two contributions to the study of Brazilian journalists. From a theoretical and methodological viewpoint, it advances beyond other studies that focus more on the prevailing representations of journalists’ professional identities and their role in society. From an empirical standpoint, it describes the complex negotiations between the worlds of journalism, culture and politics. This chapter also reexamines the current dominant explanation for the changes in Brazilian journalism. It shows that building careers and new levels of interpersonal cooperation for intellectuals and journalists has been a slow process. Ultimately, this development has left some behind, especially those actors stretched between multiple professional identities such as those who self-identify as intellectual-journalists.

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Article
Publication date: 10 October 2016

Fernando Antonio Slaibe Postali

The purpose of this paper is to investigate whether Brazilian municipalities are losing efficiency when collecting local taxes in response to oil windfalls. In particular, the…

244

Abstract

Purpose

The purpose of this paper is to investigate whether Brazilian municipalities are losing efficiency when collecting local taxes in response to oil windfalls. In particular, the paper aims to analyze the hypothesis that these grants encourage the benefiting municipalities to collect taxes with excessive administrative costs.

Design/methodology/approach

The author estimate a stochastic cost frontier with fixed effects and investigate whether oil revenues impact on the efficiency scores.

Findings

The results reveal that the municipalities benefitting from oil revenues (royalties) reduce their efficiency in collecting taxes in response to such grants, which signals that they generate some type of X-inefficiency in municipal public management.

Research limitations/implications

The stochastic cost frontier requires the calculation of input prices for public sector.

Originality/value

Using a cost frontier, it is possible to avoid the problem of mixing technical efficiency with unobservable preferences on public goods, as well as to focus on economic efficiency instead of technical one.

Details

Journal of Economic Studies, vol. 43 no. 5
Type: Research Article
ISSN: 0144-3585

Keywords

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