Maria Cecília Evangelista Vasconcelos Schiassi, Vanessa Rios de Souza, Nathila Angela Alves, Amanda Maria Teixeira Lago, Sérgio Henrique Silva, Gabriel Ribeiro Carvalho, Jaime Vilela de Resende and Fabiana Queiroz
The purpose of this paper was to study the effect of botanical origin on the characteristics of single-flower honeys (assa-peixe, coffee, eucalyptus, laranjeira and vassourinha)…
Abstract
Purpose
The purpose of this paper was to study the effect of botanical origin on the characteristics of single-flower honeys (assa-peixe, coffee, eucalyptus, laranjeira and vassourinha), polyfloral (silvestre), extrafloral (sugarcane) and honeydew (bracatinga) during storage.
Design/methodology/approach
The honeys were stored at 14 °C, and the analysis of water activity, color, absorbance, rheological behavior and microscopic analysis were performed during 6 months (T0, T30, T60, T90, T120, T150 and T180 days); quantification of sugars (fructose (F) and glucose (G)), moisture (M), F/G and G/M ratio only at T0.
Findings
All honeys showed changes during storage, and sugarcane honey stood out for presenting greater crystallization, influenced by the high content of glucose and fructose. Coffee honey showed the least crystallization. The crystallization of honeys influenced the increase in water activity, Newtonian viscosity, color and absorbance. The composition of the honeys directly influenced the crystallization process during storage.
Originality/value
Crystallization is a natural process that occurs spontaneously in honey. Thus, the knowledge of the crystallization rate of honeys from different origins (botanical and geographical) during storage, is of great importance and interest for the industry, beekeepers and consumers, since each type of honey crystallizes in different ways and periods.
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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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Helena I.B. Saraiva, Maria do Céu Alves, Vítor M.S. Gabriel and Sanjaya Chinthana Kuruppu
The purpose of this paper is to examine the technical, social and moral aspects of accounting through the implementation of a novel balanced scorecard (BSC) that addresses the…
Abstract
Purpose
The purpose of this paper is to examine the technical, social and moral aspects of accounting through the implementation of a novel balanced scorecard (BSC) that addresses the United Nations Sustainable Development Goal (UN SDG) 6 – Clean Water and Sanitation – within the Portuguese water utilities sector.
Design/methodology/approach
A novel research design is adopted, using actor network theory (ANT) as a broad approach to frame the study. ANT emphasizes the importance of ever-evolving networks of relationships and how concepts such as the BSC are just as important in structuring social practice. A set of expert interviews was conducted with stakeholders in the water utilities sector in Portugal, which led to the iterative development of a context-relevant BSC proposal and associated indicators.
Findings
A novel BSC architecture to achieve UN SDG 6 is proposed through a unique engagement between professionals and academics. The BSC, and the specific definition of indicators for an entire sector (water), contribute to bridging business processes with the common good to improve life and planetary conditions. Ultimately, the study discusses how the technical aspects of accounting can be enhanced to achieve social and moral imperatives. The paper also reflects on the limitations of broadening existing technical practices.
Originality/value
There is a burgeoning literature on how organizations are engaging with the UN SDG agenda. However, there is a dearth of studies on how management control systems are currently addressing, or can potentially contribute to measuring and managing specific UN SDGs such as Clean Water and Sanitation. This study makes a unique contribution to the literature by developing a novel BSC solution to SDG 6 measurement and management using a novel practitioner-led approach. Ultimately, our study highlights how accounting can be broadened to enhance technical practices while also serving a moral and social purpose.
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Noel Scott, Brent Moyle, Ana Cláudia Campos, Liubov Skavronskaya and Biqiang Liu
The objective of this study was to conduct a bibliometric analysis of the existing literature on organizational deviance to assess how far this concept has progressed since its…
Abstract
Purpose
The objective of this study was to conduct a bibliometric analysis of the existing literature on organizational deviance to assess how far this concept has progressed since its introduction in the domain of organizational behavior.
Design/methodology/approach
This study employs bibliometric methodologies (citation analysis, co-citation analysis and co-occurrence of author keywords) using VOSviewer. The Scopus database was used, as it is the largest database of scholarly literature.
Findings
The findings indicate the character and direction of organizational research over the past two decades. Organizational deviance due to psychological contract breach, organizational deviance in the context of organizational cynicism and organizational deviance in the context of psychological capital are the three major themes in the literature on organizational deviance. In addition, the study highlights the most significant authors, journals, institutions and nations in the field of value co-creation research as well as potential future research areas in this area.
Research limitations/implications
The use of a single database and the inability to contextualize the citation structure of papers revealed by the review are limitations of this study.
Originality/value
This study examines the structure of the literature on organizational deviance and charts the field's evolution over time.
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Antônio Ronaldo Madeira de Carvalho and Gérson Tontini
This paper explores how the maturity of social relationship management in philanthropic hospitals affects community engagement as well as economic and financial support.
Abstract
Purpose
This paper explores how the maturity of social relationship management in philanthropic hospitals affects community engagement as well as economic and financial support.
Design/methodology/approach
The research is based on a sample of 121 philanthropic hospital organizations located in Brazil, answered by hospital managers. Using structural equation modeling, this study examines how the hospital’s maturity in managing community relations influences both the community’s engagement with the hospital and its economic and financial support. The model is related to the maturity of community relationship management (technology, process, people, strategy and organizational culture), community engagement (interactivity, social presence and loyalty) and community economic and financial support.
Findings
The results reveal that community involvement positively impacts economic and financial support, but there is no positive and direct correlation between the maturity of community relationship management and economic and financial support. As hospitals mature in management practices, community involvement in economic and financial support tends to decrease. Nevertheless, effective community engagement remains crucial for economic and financial support. The study emphasizes the need for structured relationship management within philanthropic hospitals and the implementation of effective strategies for community involvement.
Originality/value
This study introduces a new model for evaluating the maturity of hospital-community relationship management.
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José Marcos Carvalho de Mesquita, Gregory J. Kivenzor and Natália Corradi Franco
The purpose of this study is to propose an integrated approach to diverse and convoluted types of consumption. The new theoretical framework represents composite types of tangible…
Abstract
Purpose
The purpose of this study is to propose an integrated approach to diverse and convoluted types of consumption. The new theoretical framework represents composite types of tangible and intangible consumption contributing to consumer life satisfaction (LS) in EMs.
Design/methodology/approach
A field study conducted in Brazil surveyed real-world consumers belonging to various social and income groups. Data reflecting LS derived from consumption were analyzed using PLS methodology.
Findings
Empirical tests indicated that experiential-utilitarian, experiential-hedonic and material-utilitarian consumption types positively affect EM consumer LS. An interesting and somewhat surprising outcome is an insignificant effect of material-hedonic consumption. The strength of LS correlation with each type of consumption differs and partial effects also depend on household income of EM consumers.
Research limitations/implications
Although reasons exist to expect the general validity of the suggested theoretical framework across many markets, its scope of empirical testing needs to be expanded beyond a single emerging market, even so large as Brazil.
Practical implications
The new taxonomy can help marketing practitioners better understand the main sources of LS stemming from each type of consumption to customize marketing mix and more effectively communicate to EM consumers.
Social implications
In spite of the scope limited to Brazil, this study shall help policy-makers and NGOs design public goods and services, thereby significantly increasing consumer LS and improve living conditions in EMs.
Originality/value
A systemic approach contributes to the body of marketing theory by replacing the dichotomic classifications of consumer LS with a clear conceptualization of all types of consumption that are integrated into a holistic framework.
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Leander Luiz Klein, Fernando Naranjo, Jacqueline Ann Douglas, Patricia Inês Schwantz and Gabriel Adolfo Garcia
The purpose of this article was to evaluate the causal influence of Lean management practices on knowledge waste within the context of higher education institutions (HEIs). The…
Abstract
Purpose
The purpose of this article was to evaluate the causal influence of Lean management practices on knowledge waste within the context of higher education institutions (HEIs). The peculiarities of knowledge impress upon organizations the need to think about reducing knowledge waste as a crucial practice. The Lean philosophy and practices therefore stand out as an appropriate management perspective, particularly given Lean's focus on waste elimination. However, little is known about the influence of Lean practices on reducing knowledge waste.
Design/methodology/approach
A quantitative research instrument was distributed to professors and technical and administrative staff across three types of HEI in the State of Rio Grande do Sul, Brazil. The validated and pretested survey was circulated to the target population via an online method to explore eight constructs and 38 items concerning Lean and knowledge and waste.
Findings
The results of the survey indicated that all hypotheses were supported. The sum total of 837 responses showed that the Lean relationships (internal organizational paths) were more obvious where leadership support proved to have a positive effect on continuous improvement, training, and customer involvement. Moreover, the significant and negative effects of the Lean practices studied on knowledge waste was also supported, including for example, the interaction between HEIs and its client base.
Originality/value
HEIs are knowledge generators. Therefore, the necessity of avoiding and reducing knowledge waste is even greater. This study also differentiates itself from the “traditional” knowledge loss studies by investigating knowledge while the employees are still part of an organization and not after they have left taking the knowledge away with them.
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Delfina Gomes, Garry D. Carnegie and Lúcia Lima Rodrigues
The purpose of this paper is to look at the adoption of double entry bookkeeping at the Royal Treasury, Portugal, on its establishment in 1761 and the factors contributing to this…
Abstract
Purpose
The purpose of this paper is to look at the adoption of double entry bookkeeping at the Royal Treasury, Portugal, on its establishment in 1761 and the factors contributing to this development. The Royal Treasury was the first central government organization in Portugal to adopt double entry bookkeeping and was a crucial first step in the institutionalisation of the technique in Portuguese public administration.
Design/methodology/approach
Set firmly in the archive, this paper adopts new institutional sociology (NIS) to inform the findings of the local, time‐specific accounting policy and practice at the Portuguese Royal Treasury.
Findings
Embedded within the broader European context, this study identifies the key pressures exerted upon the Royal Treasury on its formation in 1761, which resulted in major accounting change within Portuguese central government from that date. The study provides further evidence of the importance of the state in the institutionalization of accounting practices by means of coercive pressures and highlights for Portugal the importance of individual actors who, as powerful change agents, made key decisions that influenced accounting change.
Originality/value
This study examines a major instance of accounting change in European central government and broadens the application of NIS in accounting history research to a different country – Portugal – and to a different time – the eighteenth century. It also serves to illuminate the difficulties of collecting pertinent evidence pertaining to this long‐dated time period in identifying certain forms of institutional pressures.