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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

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Article
Publication date: 20 July 2022

Ana Brochado, José Manuel Cristóvão Veríssimo and João Carlos Lopes de Oliveira

This study aims to explore demographic market segments’ effect on the relationships between memorable tourism experiences (MTEs), perceived value dimensions and tourists’…

1968

Abstract

Purpose

This study aims to explore demographic market segments’ effect on the relationships between memorable tourism experiences (MTEs), perceived value dimensions and tourists’ behavioral intentions.

Design/methodology/approach

The data were collected with an online survey that gathered information on MTEs, economic value, quality value, emotional value, social value and intentions to recommend and revisit. Based on a sample of 1,003 Portuguese tourists, the research model was estimated using partial least squares path modeling.

Findings

The results reveal that MTEs have a positive impact on all four perceived value dimensions. Emotional and social value have a positive effect on recommendation intentions. Tourists from different demographic segments exhibit heterogeneous patterns regarding perceived value dimensions’ influence on these individuals’ behavioral intentions. Emotional value has the strongest impact for females, but males are influenced more by social value. Economic value significantly contributes to younger tourists’ recommendation intention, while quality value has the same effect on the 36–45 age group.

Originality/value

This study extended the existing knowledge by confirming heterogeneity among different tourist segments defined by age and gender regarding the relationships between MTEs, perceived value dimensions and behavioral intentions.

目的

本研究旨在探讨人口统计细分市场对难忘旅游体验 (MTE)、感知价值维度和游客行为意愿之间关系的影响。

设计

数据通过在线调查收集。该调查收集了有关 MTE、经济价值、质量价值、情感价值、社会价值以及推荐和重访意愿的信息。研究模型根据 1,003 名葡萄牙游客的样本使用偏最小二乘路径模型进行分析验证。

结果

分析结果表明, MTE 对所有四个感知价值维度都有积极影响。情感价值和社会价值对推荐意愿有正向影响。在游客的感知价值维度对他们行为意愿的影响方面, 不同人口统计背景的群体表现出不同的模式。情感价值对女性的行为意愿影响最大, 而社会价值对男性行为意愿影响最大。对于年轻群体, 经济价值影响其推荐意愿, 而对于 36–45 年龄组的群体, 则是质量价值影响其推荐意愿。

原创性

本研究证明按年龄和性别定义的不同旅游群体对于 MTE、感知价值维度和行为意愿之间关系的异质性, 从而扩展了现有文献。

Propósito

Este estudio buscó explorar el efecto de los segmentos demográficos en la relación entre las experiencias turísticas memorables (MTE, por sus siglas en inglés memorable tourism experiences), las dimensiones del valor percibido y las intenciones de comportamiento de los turistas.

Diseño

Los datos se recogieron mediante una encuesta online que recopiló información sobre MTEs, valor económico, valor de calidad, valor emocional, valor social, intención de recomendar y de revisita. El modelo de investigación se estimó en base a una muestra de 1.003 turistas portugueses aplicando la metodología de mínimos cuadrados parciales (PLS).

Resultados

Los resultados revelan que las MTE tienen un impacto positivo en las cuatro dimensiones del valor percibido. El valor emocional y social tiene un efecto positivo en las intenciones de recomendación. Los turistas de diferentes segmentos demográficos exhiben patrones heterogéneos en cuanto a la influencia de las dimensiones del valor percibido en las intenciones de comportamiento. El valor emocional tiene el impacto más fuerte para las mujeres y el valor social para los hombres. El valor económico es relevante para explicar las intenciones de recomendación para el grupo más joven y el valor de calidad para el grupo de edad de 36 a 45 años.

Originalidad

Este estudio amplía el conocimiento existente al confirmar la heterogeneidad entre los diferentes segmentos turísticos definidos por edad y género con respecto a las relaciones entre los MTE, las dimensiones del valor percibido y las intenciones de comportamiento.

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Article
Publication date: 12 February 2018

João S. Oliveira and John W. Cadogan

The purpose of this paper is to present several opportunities that can emerge from using a multilevel approach to study the antecedents of export venture performance, and provide…

442

Abstract

Purpose

The purpose of this paper is to present several opportunities that can emerge from using a multilevel approach to study the antecedents of export venture performance, and provide scholars with the conceptual and practical tools for developing multilevel models of export venture success.

Design/methodology/approach

Essay.

Findings

The paper shows the problems which scholars face if they continue to engage in using single venture data to test models that are inherently multilevel in nature.

Research limitations/implications

There may be a need to revisit previous works that utilize samples of single ventures to assess models of export venture performance that are implicitly multilevel.

Practical implications

This paper outlines the practical issues that researchers need to consider when conducting multilevel research in the export venture performance field.

Originality/value

This paper is the first to focus on the multilevel nature of the export venture performance construct.

Details

International Marketing Review, vol. 35 no. 1
Type: Research Article
ISSN: 0265-1335

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Article
Publication date: 6 February 2025

Cagri Talay, Majd AbedRabbo, João S. Oliveira and James M. Crick

This research aims to address the knowledge gaps in determining factors affecting relationship satisfaction in buyer–seller relationships, with a specific focus on sustainability…

29

Abstract

Purpose

This research aims to address the knowledge gaps in determining factors affecting relationship satisfaction in buyer–seller relationships, with a specific focus on sustainability orientation and asymmetric power dynamics.

Design/methodology/approach

Drawing upon the Social Exchange Theory (SET) and using a sample of 436 US-based companies, this research uses structural equation modelling to investigate the impact of sustainability orientation and asymmetric power on relationship satisfaction within these relationships. Furthermore, this research explores the moderating role of asymmetric power in the connection between differences in sustainability orientation and relationship satisfaction.

Findings

The results uncover a significant negative association between the extent of divergence in sustainability orientation between buyers and sellers and the level of relationship satisfaction. Notably, asymmetric power in buyer–seller relationships positively moderates the influence of sustainability orientation differences on relationship satisfaction.

Originality/value

This research sheds light on the increasingly vital issue of sustainability orientation in buyer–seller relationships by enhancing our understanding of asymmetric power’s role in shaping relationship satisfaction within business-to-business relationships.

Details

Journal of Business & Industrial Marketing, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0885-8624

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Article
Publication date: 22 August 2023

João S. Oliveira, Magnus Hultman, Nathaniel Boso, Ian Hodgkinson, Paul Hughes, Ekaterina Nemkova and Anne Souchon

This special issue seeks to create an interdisciplinary community of researchers applying decision-making theory to the international marketing context. The articles published in…

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Abstract

Purpose

This special issue seeks to create an interdisciplinary community of researchers applying decision-making theory to the international marketing context. The articles published in this special issue contain cutting-edge conceptual and empirical studies that enhance existing knowledge on international marketing decision-making.

Design/methodology/approach

Thirty-six (36) manuscripts were submitted to the editorial office focusing on a broad range of international marketing decision-making. Following a thorough review process, a collection of five original empirical studies on different facets of international marketing decision-making from multiple theoretical, contextual and methodological perspectives are included in this Special Issue.

Findings

Overall, the combined evidence presented in this Special Issue shows that the general field of international marketing decision-making is starting to mature. Evidence from the contributors to this Special Issue shows that researchers have taken inspiration from both the past and the present when designing and crafting their research and, by doing so, they have collectively contributed to new knowledge in terms of international marketing decision-making principles, decision-maker personality traits, the consequences of international marketing decisions and cross-cultural differences with regards to decision-making influences and behavior.

Originality/value

With few exceptions, not much is known about how international marketing decisions are made. Yet, the way international marketing decisions are made is critical for international marketing success. This sphere of international marketing decision-making research, while relatively anemic, is typically underpinned by behavioral economic theories of decision-making, such that a duality in decision-making processes is identified. Nevertheless, international marketing and management studies are dominated by the planning paradigm, while in practice, managers often see the attempt to deviate from planning as irresponsible and dangerous. The articles included in this special issue have addressed major unanswered questions regarding the content and processes of international marketing decision-making.

Details

International Marketing Review, vol. 40 no. 3
Type: Research Article
ISSN: 0265-1335

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Article
Publication date: 2 September 2021

Martin Quinn, João Oliveira and Alicia Santidrián

This paper aims to detail the evolution of accounting controls conveyed as written rules at the Society of Jesus from the middle of the 17th century to the present day.

270

Abstract

Purpose

This paper aims to detail the evolution of accounting controls conveyed as written rules at the Society of Jesus from the middle of the 17th century to the present day.

Design/methodology/approach

An analytically structured history approach is adopted. Four “Instructions” are analysed in detail and institutional theory is used as a lens to examine influences on accounting control rules over time.

Findings

The analysis reveals that accounting control rules maintained a core stability over time but were adapted and extended according to internal and external factors. Changes to the rules were thus mostly evolutionary. Influenced by mainly external factors, over the years the rules have become more detailed and accompanied by more practical guidance.

Originality/value

This study provides an analysis of the evolution of accounting control rules at the Society of Jesus, which thus far has not been presented. It provides insights on how the rules introduced more clarity and highlights the increasing recognition of secular management control and development within the Jesuit rules.

Details

Journal of Management History, vol. 28 no. 2
Type: Research Article
ISSN: 1751-1348

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Article
Publication date: 24 May 2019

Sirle Bürkland, Frederik Zachariassen and João Oliveira

The purpose of this paper is to examine meetings as a form of meta-practice and investigate their role related to management control of innovation development.

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Abstract

Purpose

The purpose of this paper is to examine meetings as a form of meta-practice and investigate their role related to management control of innovation development.

Design/methodology/approach

This research draws on case studies of two biotechnology firms operating in pharmaceuticals and medicine, which represent different contexts regarding the uncertainty and complexity of innovation development.

Findings

The study suggests two distinct roles of meetings in the context of innovation development: meetings as regulating and ordering; and meetings as a resource. In the first role, meetings serve as a regulative mechanism that brings together multiple elements of control into a system. Meetings as a meta-practice regulate and order by bracketing elements of innovation in time and space, rendering the innovation process more manageable and allowing actors to handle the complexity of knowledge. In the second role, meetings are used as a resource, sporadically intervening in the ongoing activities of innovation projects. The study explains how these two roles relate to the uncertainty and complexity of innovation development and have different implications for management control.

Originality/value

The study challenges the instrumental view of meetings by taking a closer look at their structuring potential in the organization. Understanding the roles of meetings provides another perspective on the functioning of management control and opens new avenues for studying the practices of control and decision-making.

Details

Qualitative Research in Accounting & Management, vol. 16 no. 1
Type: Research Article
ISSN: 1176-6093

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Article
Publication date: 3 October 2023

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…

266

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.

Details

Journal of Workplace Learning, vol. 35 no. 8
Type: Research Article
ISSN: 1366-5626

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Article
Publication date: 17 July 2020

Chananchida Ngarmwongnoi, João S. Oliveira, Majd AbedRabbo and Sahar Mousavi

This paper aims to investigate customers' motives to engage with electronic word of mouth (eWOM), as well as the effect of eWOM on customer behavior, both at the purchase and…

6906

Abstract

Purpose

This paper aims to investigate customers' motives to engage with electronic word of mouth (eWOM), as well as the effect of eWOM on customer behavior, both at the purchase and post-purchase stages.

Design/methodology/approach

A qualitative approach was adopted, consisting of 30 semi-structured interviews with Thai consumers. Thematic analysis was used to analyze the data.

Findings

Information validation, product evaluation, purchase and post-purchase validation are key motives for consumers to search for eWOM. Furthermore, eWOM quantity, eWOM credibility and attitudes toward eWOM play a critical role in evaluation of information usefulness and adoption. Moreover, five different types of shoppers were identified according to their purchase behavior after adapting eWOM: prompt shoppers, in-store shoppers, promotion shoppers, conservative shoppers and remedy shoppers.

Originality/value

While the implications of the adoption of eWOM have been explored in previous research, there is limited understanding in terms of the impacts of eWOM on the customer journey. This study addresses this research gap by investigating not only customers' motives to engage with eWOM but also its effect on their behavior at the purchase and post-purchase stages.

Details

Journal of Consumer Marketing, vol. 37 no. 7
Type: Research Article
ISSN: 0736-3761

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Article
Publication date: 16 August 2023

Lucilla Coelho de Almeida, Joao Americo Aguirre Oliveira Junior and Jian Su

This paper aims to present a novel approach for computing particle temperatures in simulations coupling computational fluid dynamics (CFD) and discrete element method (DEM) to…

158

Abstract

Purpose

This paper aims to present a novel approach for computing particle temperatures in simulations coupling computational fluid dynamics (CFD) and discrete element method (DEM) to predict flow and heat transfer in fluidized beds of thermally thick spherical particles.

Design/methodology/approach

An improved lumped formulation based on Hermite-type approximations for integrals to relate surface temperature to average temperature and surface heat flux is used to overcome the limitations of classical lumped models. The model is validated through comparisons with analytical solutions for a convectively cooled sphere and experimental data for a fixed particle bed. The coupled CFD-DEM model is then applied to simulate a Geldart D bubbling fluidized bed, comparing the results to those obtained using the classical lumped model.

Findings

The validation cases demonstrate that ignoring internal thermal resistance can significantly impact the temperature in cases where the Biot number is greater than 0.1. The results for the fixed bed case clearly demonstrate that the proposed method yields significantly improved outcomes compared to the classical model. The fluidized bed results show that surface temperature can deviate considerably from the average temperature, underscoring the importance of accurately accounting for surface temperature in convective heat transfer predictions and surface processes.

Originality/value

The proposed approach offers a physically more consistent simulation without imposing a significant increase in computational cost. The improved lumped formulation can be easily and inexpensively integrated into a typical DEM solver workflow to predict heat transfer for spherical particles, with important implications for various industrial applications.

Details

International Journal of Numerical Methods for Heat & Fluid Flow, vol. 33 no. 12
Type: Research Article
ISSN: 0961-5539

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