João A. Ribeiro and Robert W. Scapens
To explore the contributions made by two strands of institutional research that have been applied to the study of management accounting change: “old institutional economics” and…
Abstract
Purpose
To explore the contributions made by two strands of institutional research that have been applied to the study of management accounting change: “old institutional economics” and “new institutional sociology”. To propose ways of developing these theories, and in general to develop an institutional understanding of management accounting change.
Design/methodology/approach
Analysis of the literature on management accounting change, with a special emphasis on the literature drawing on institutional theory. Theoretical discussion based on the concept of the “circuits of power”. Illustration with observations made during a case study of an organisation in which attempts to promote change in management accounting were conducted in recent years.
Findings
Identification of some complementarities between these two strands of institutional theorising, and suggestions of how they can be developed by drawing on insights from the “circuits of power” framework.
Research limitations/implications
The case study analysis is limited to an illustration of the theoretical discussion. A building of bridges between the various developments in institutional approaches to management accounting change is necessary.
Originality/value
The paper is of value to researchers studying management accounting change. It clarifies the theoretical underpinnings of the institutional frameworks and suggests areas for institutional research into management accounting change.
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João Ribeiro, Manuel Castelo Branco and João Alves Ribeiro
The purpose of this paper is to examine differences in corporate social responsibility (CSR) reporting on the websites of football clubs based in five European countries with…
Abstract
Purpose
The purpose of this paper is to examine differences in corporate social responsibility (CSR) reporting on the websites of football clubs based in five European countries with different levels of football corporatisation.
Design/methodology/approach
The study examines CSR reporting on the internet by football clubs based in five European countries. Multiple regression analysis is used to analyse some factors which influence reporting and test a set of hypotheses.
Findings
The findings suggest that clubs from countries in which the level of corporatisation is higher disclose more CSR information. Also, clubs with higher public visibility disclose a higher variety of CSR information.
Originality/value
This study adds to the scarce research on CSR reporting in professional sports leagues by providing new empirical data and by extending prior research comparing such practices within different international frameworks of CSR.
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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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José Vale, João Alves Ribeiro and Manuel Castelo Branco
The purpose of this paper is to discuss how the management of collective intellectual capital (CIC) occurs in a seaport through the actions of the network coordinator.
Abstract
Purpose
The purpose of this paper is to discuss how the management of collective intellectual capital (CIC) occurs in a seaport through the actions of the network coordinator.
Design/methodology/approach
A case study was conducted in a seaport, focusing on the actions taken by a network coordinator – a port authority – to develop the seaport’s CIC. The seaport is conceptualised as a meta-organisation, composed by interdependent actors which may possess different interests and different levels of power.
Findings
Evidence suggests that the mobilisation of different dimensions of power, in both coercive and non-coercive ways, is needed to promote a higher level of collaboration. Indeed, by mobilising non-coercive dimensions of power, the network coordinator can foster a sense of community within the meta-organisation, grounded in a trust-based collective culture that can potentiate collaboration, and thus allow the attainment of a more “sustainable” type of CIC.
Research limitations/implications
Despite the validity of the interpretations provided by the case study, generalisation of this study should only be conducted in a theoretically framed manner.
Practical implications
The findings can provide network coordinators with a better understanding of the consequences of using different dimensions of power to leverage its intangible assets and enhance the meta-organisation’s performance.
Originality/value
The paper focus on the IC management of a specific type of meso-level unit, which possess some particular characteristics of its own: a seaport. Also, the paper aims to fill a gap in literature regarding the management of different dimensions of power and its effects over IC creation.
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Ana João Santos, Baltazar Nunes, Irina Kislaya, Ana Paula Gil and Oscar Ribeiro
Psychological elder abuse (PEA) assessment is described with different thresholds. The purpose of this paper is to examine how the prevalence of PEA and the phenomenon’s…
Abstract
Purpose
Psychological elder abuse (PEA) assessment is described with different thresholds. The purpose of this paper is to examine how the prevalence of PEA and the phenomenon’s characterisation varied using two different thresholds.
Design/methodology/approach
Participants from the cross-sectional population-based study, Aging and Violence (n=1,123), answered three questions regarding PEA. The less strict measure considered PEA as a positive response to any of the three evaluated behaviours. The stricter measure comprised the occurrence, for more than ten times, of one or more behaviours. A multinomial regression compared cases from the two measures with non-victims.
Findings
Results show different prevalence rates and identified perpetrators. The two most prevalent behaviours (ignoring/refusing to speak and verbal aggression) occurred more frequently (>10 times). Prevalence nearly tripled for “threatening” from the stricter measure (>10 times) to the less strict (one to ten times). More similarities, rather than differences, were found between cases of the two measures. The cohabiting variable differentiated the PEA cases from the two measures; victims reporting abuse >10 times were more likely to be living with a spouse or with a spouse and children.
Research limitations/implications
Development of a valid and reliable measure for PEA that includes different ranges is needed.
Originality/value
The study exemplifies how operational definitions can impact empirical evidence and the need for researchers to analyse the effect of the definitional criteria on their outcomes, since dichotomization between victim and non-victim affects the phenomenon characterisation.
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Cristiano Goncalves Pereira, Rodrigo Ribeiro Da Silva, João Ricardo Lavoie and Geciane Silveira Porto
The establishment of partnerships between companies, government and universities aims to enhance innovation and the technological development of institutions. The biotechnology…
Abstract
Purpose
The establishment of partnerships between companies, government and universities aims to enhance innovation and the technological development of institutions. The biotechnology sector has grown in recent years mainly driven by its cooperative business model. Compared to other countries, this sector is slowly advancing in Brazil, with delays in science, technology and innovation, especially in the private sector. This paper aims to examine, through social network analysis, the collaborative networks between institutions that filed patents in biotechnology – medicinal preparations from plants – whose inventions had Brazil as the priority country.
Design/methodology/approach
The study of technological cooperation using patent documents is a reliable approach as they serve as good indicators of the interactions between organizations that focus on innovation and development of new product. Social network analysis of cooperation networks helps to understand the connections between patent assignees, and how they establish relationships.
Findings
Results show that public universities are the institutions that most deposit patents, as well as those that co-operate the most, especially Universidade of Campinas. The study also reveals the critical role of Research Support Agencies in stimulating research and technological development, which result in new technologies.
Originality/value
The study applied the social network analysis to provide an overview of the interactions among Brazilian institutions with the purpose of helping in decision-making and inciting public policies to leverage the biotechnology sector.
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Jorge Muniz Jr., Fernando Ramalho Martins, Daniel Wintersberger and João Paulo Oliveira Santos
This paper aims to discuss how trade union leaders deal with the implementation of Industry 4.0 (I4.0). The study is circumscribed to the Brazilian automotive sector and came from…
Abstract
Purpose
This paper aims to discuss how trade union leaders deal with the implementation of Industry 4.0 (I4.0). The study is circumscribed to the Brazilian automotive sector and came from a human-centric (Industry 5.0) concern related to issues such as organisational learning, knowledge, innovation and workplace learning.
Design/methodology/approach
Case studies in two truck plants related to union participation during new product and process implementation based on Industry 4.0. Semi-structured interviews with union leaders from both plants were conducted to determine the subtle similarities and differences between the two polar types.
Findings
The findings pointed out that human resources and workplace learning must be reviewed to prepare workers to face I4.0. Four themes are explored: modernisation origins; negotiation process; workers’ concerns; and results and lessons learned. The findings highlight concerns about employees and job loss; replacement of workers by technological devices; workplace learning and the trade union perspective; and influence of the country’s economic situation on I4.0 implementation in social systems dependent on worker tacit knowledge.
Originality/value
This paper presents labour union leaders’ perspectives related to the impact of I4.0 and contributes to a better understanding of industry-worker workplace learning.
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Ricardo Manuel Da Costa Melo, Eunice Cristina Ribeiro Lopes, José Luis Coelho Vilas Boas, Lúcia Batista Santos, Sandra Cristina Ferreira Amaro, João Miguel Almeida Ventura-Silva and Isabel de Jesus Oliveira
The impact of dependence on self-care on people’s lives is very significant, with consequences for the person and their caregivers. The purpose of this study is to map the…
Abstract
Purpose
The impact of dependence on self-care on people’s lives is very significant, with consequences for the person and their caregivers. The purpose of this study is to map the evidence on the factors that influence the empowerment of the person dependent on self-care on returning home.
Design/methodology/approach
Scoping review according to the criteria proposed by the Joanna Briggs Institute: population (people with a dependence on self-care), concept (factors that influence training) and context (return home after hospitalization in a medical-surgical context). The research was carried out from March 1 to April 30, 2022, in the databases CINAHL and MEDLINE (via EBSCO), Scielo, LILACS, Cuiden and MedicLatina; Gray literature searched RCAAP, DART-Europe and OpenGrey. Studies published in Portuguese, Spanish and English were included, with no time limit.
Findings
One hundred and eighty-one articles were obtained, which, after analysis according to the criteria, resulted in seven studies included for review, ranging from 2007 to 2021, with a level of evidence between 2. c and 4. a (according to Joanna Briggs Institute), and two thematic areas/four categories emerging.
Research limitations/implications
The need for information and training, the relationship and proximity with the health-care team, the design of nursing care targeted at the person’s level of dependence, education, gender, type of surgical intervention and postoperative period, physical space and lack of privacy and audiovisual media.
Originality/value
The perception of these factors proves to be important in the person’s training process, with the nurse’s role being highlighted due to their emphasis on the transition home.
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Gabriela Dione Florêncio de Lima, Kettrin Farias Bem Maracajá and Tiago Savi Mondo
The significance of event tourism in destination development underscores the importance of assessing the quality of events and their sustainability for competitiveness. This study…
Abstract
The significance of event tourism in destination development underscores the importance of assessing the quality of events and their sustainability for competitiveness. This study investigates tourists’ perceptions of service quality and sustainability at the “Biggest São João in the World” event in 2023. Employing a quantitative approach, we conducted field research using questionnaires based on the Tourqual model, integrating sustainability indicators to address environmental impacts associated with such events. Data collection took place between June and July 2023, with a non-probabilistic convenience sample of 709 visitors. Descriptive statistics were applied to the 2022 survey data (397 respondents), on the 2023 data (709 respondents). Results reveal that the event’s diverse activities received the highest average rating at 4.03, while the use of sustainable transport during the event garnered the lowest rating at 1.93. This emphasizes the need for event organizers to implement continuous improvement plans, focusing particularly on areas with critical evaluations to enhance visitor satisfaction. This study’s originality and innovative approach contribute valuable insights for event managers and researchers and promote both local development and environmental awareness.
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Pedro Neves, Luis Ribeiro, João Dias-Ferreira, Mauro Onori and José Barata Oliveira
This paper aims to provide a method and decision support tool to enhance swift reconfiguration of Plug&Produce (P&P) systems in the presence of continuously changing production…
Abstract
Purpose
This paper aims to provide a method and decision support tool to enhance swift reconfiguration of Plug&Produce (P&P) systems in the presence of continuously changing production orders.
Design/methodology/approach
The paper reviews different production scenarios and system design and configuration methods and more particularly specifies the need of decision support tools for P&P systems that integrate configuration and planning activities. This problem is then addressed by proposing a method that helps reduce the solution space of the reconfiguration problem and allows the timely selection of the most promising reconfiguration alternative.
Findings
The proposed method was found to be helpful in reducing the reconfiguration alternatives that need to be considered and in selecting the most promising one for different orders. The advantages and limitations of this method are identified, and an illustrative test case of the approach is presented, corroborating the method applicability in the absence of large queues in the system.
Originality/value
This paper addresses a less explored domain within the P&P systems research field, which is the system reconfiguration. It proposed a method to support system validation and reconfiguration jointly with an illustrative test case. This represents an original contribution to the P&P research field, and it can have impact in improving agility and decreasing the complexity of reconfiguration activities to cope with constantly changing production orders.