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Considering the high impacts caused by manufacturers on sustainability, this research aims to analyse how Brazilian manufacturing companies deal with sustainability issues. To do this, sustainability parameters are analysed to verify possible improvement opportunities.

This research uses Technique for Order of Preference by Similarity to Ideal Solution (TOPSIS) and grey relational analysis (GRA) to analyse data from a survey with Brazilian professionals regarding aspects of sustainability in Brazilian manufacturers. The average score levels and the ranking of these aspects are evaluated.

Through the analysis performed, it was possible to verify that manufacturers in Brazil still have a long path to travel in the search for sustainability. Comparatively, it was observed that practices related to local communities received the lowest scores, on average. In contrast, on average, practices related to productivity and efficiency, occupational accidents and diseases, and compliance with environmental legislation received the highest scores.

The results presented in this paper show that there are several improvement opportunities to be sought by Brazilian manufacturing companies regarding sustainability aspects. Particular attention should be given to local community practices. Besides companies, policymakers can also use this analysis to guide their future actions, encouraging manufacturing companies to better support the local community. Researchers can use the instrument of analysis (TOPSIS and GRA) to analyse other realities and compare them with the findings presented.

The analysis of Brazilian manufacturing companies’ reality regarding sustainability practices and considering a model based on Global Reporting Initiative (GRI) and Brazilian Institute of Corporate Governance (IBGC) is novel in the literature. The use of TOPSIS and GRA, as well as comparing their findings, generated interesting insights for companies, policymakers and researchers. The analysis presented shows the need for more significant concern for local communities and can be used to support further debates and action plans to minimise this gap.

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.

This study aims to analyze the current state of entrepreneurship research in Latin America based on data from the Global University Entrepreneurial Spirit Student’s Survey (GUESSS) project, to map its usage in publications in this context.

The Preferred Reporting Items for Systematic Review and Meta-analyses (PRISMA) protocol was employed for the systematic literature review. A total of 23 empirical studies published from 2015 to 2023 were included. Furthermore, it suggests directions for future research by utilizing the structuring of theories, contexts and methodologies (TCM) identified in the analyzed articles.

Factors related to individuals, the university environment and the family influence the outcomes; the theory of planned behavior (TPB) was the most commonly employed. Additionally, there is a gap in comparative approaches between countries.

This study identifies a gap in research using GUESSS data specific to Latin America, suggesting the need for further exploration of these data. By integrating the PRISMA protocol with the TCM framework, the study provides structured analyses and syntheses that reduce knowledge fragmentation.

This study discusses the factors influencing entrepreneurship among Latin American university students, providing insights for policymakers, managers and educational institutions.

The current state of results in studies using GUESSS data from several Latin American countries is presented.

Este estudio analiza el estado actual de la investigación sobre emprendimiento en América Latina basado en los datos del proyecto GUESSS, con el fin de mapear su uso en publicaciones en este contexto.

Se utilizó el protocolo Preferred Reporting PRISMA para realizar una revisión sistemática de la literatura, que incluyó 23 estudios empíricos publicados entre 2015 y 2023. Además, se sugieren orientaciones para futuras investigaciones, utilizando la estructuración de Teorías, Contextos y Metodologías (TCM) identificados en los artículos analizados.

Los factores relacionados con los individuos, el entorno universitario y familiar influyen en los resultados; la Teoría del Comportamiento Planeado (TCP) fue la más utilizada. Además, existe una brecha en los enfoques comparativos entre países.

Este estudio identifica una brecha en la investigación con datos específicos de América Latina de la base GUESSS, sugiriendo la necesidad de explorar más estos datos. Al integrar el protocolo PRISMA con el marco TCM, el estudio presenta análisis estructurados y síntesis que reducen la fragmentación del conocimiento.

Se presenta el estado actual de los resultados en estudios que utilizan datos del GUESSS de varios países de América Latina.

Este estudio analiza los factores que influyen en el emprendimiento entre los estudiantes universitarios latinoamericanos, ofreciendo ideas para formuladores de políticas públicas, gerentes e instituciones educativas.

To address the absence of Lean in transportation logistics in the digital era, this study aims to investigate the application of Lean transportation (LT) tools to reduce waste and facilitate the digital transformation of dedicated road transportation in the offshore industry.

The study adopts action research with a multimethod approach, including a scoping review, focus groups (FG) and participant observation. The research is conducted within the offshore supply chain of a major oil and gas company.

Implementing LT’s continuous improvement tools, particularly value stream mapping (VSM), reduces offshore transportation waste and provides empirical evidence about the intersection of Lean and digital technologies. Applying techniques drawn from organisational learning theory (OLT), stakeholders involved in VSM mapping and FGs engage in problem-solving and develop action plans, driving digital transformation. Waste reduction in loading and unloading stages leads to control actions, automation and process improvements, significantly reducing downtime. This results in an annual monetary gain of US$1.3m. The study also identifies waste related to human effort and underutilised digital resources.

This study contributes to theory and practice by using action research and LT techniques in a real intervention case. From the lens of OLT, it highlights the potential of LT tools for digital transformation and demonstrates the convergence of waste reduction through Lean and Industry 4.0 technologies in the offshore supply chain. Practical outputs, including a benchmarking questionnaire and a plan-do-check-act cycle, are provided for other companies in the same industry segment.

Many studies have developed the corporate sustainability topic. The United Nations has implemented the 2030 Agenda and has brought “quality education” and “industry, innovation, and infrastructure” as two of the 17 Sustainable Development Goals. The educational processes in higher education can be focused on adding brand value and social value, and they can be promoting the social inclusion. In this sense, the purpose of this study is to answer some questions related to the corporate sustainability practices under the 2030 Agenda lenses in the Latin American higher educational scenario. After the literature review analysis, a conceptual framework was developed.

This exploratory research study proposes an educational conceptual framework, improving the corporate sustainability under the 2030 Agenda lenses. A literature review was developed, involving the seven variables: “Latin America,” “higher education,” corporate social responsibility,” “personal social responsibility,” “corporate sustainability,” “governance” and “sustainability.” A matrix was developed with 25 variable combinations, connecting the seven variables. Three questions have been proposed and answered: “How much research has been developed in the Latin American higher education?” “How can the corporate social sustainability be applied in higher education?” and “Which perspectives can be considered?”

The results of the literature review are presented through the number of papers found with the analysis of the year of publication and the conceptual background. A total of 524 papers were found. Of these studies, 49 addressed the Latin American panorama, 33 had a general approach and 16 promoted interactions between Latin American and European countries, as well as between regions and continents. Six topics emerged from the literature analysis: digital inclusion, internationalization, innovation, research, servitization and social inclusion. These topics are connected in the “discussion” section, and the educational conceptual framework shows the corporative perspectives on sustainability in higher education.

This research study presents “A conceptual framework for the corporate sustainability higher education in Latin America” and it brings some discussion topics: digital inclusion, internationalization, innovation, research, servitization and social inclusion. These topics were identified through the literature analysis, and they were applied in the conceptual framework to improve the quality of education. The implications of this study are connected with the conceptual framework to promote the discussion topics. The implications involved the public and private governance spheres, third sector, as well as the professors, students and other stakeholders of higher educational institutions. These implications can represent an agent of positive change in the Latin American scenario.

This research sheds light on the distinct decision-making behaviors and perceptions related to the value attributed to money, uncovering nuances in the interrelationship between money valuation and its ensuing influence on risk perceptions and related behaviors, mainly focusing on financial education.

Executed in the Brazilian market, this study employs a quantitative approach, encompassing 663 participants and deploying comprehensive statistical methodologies – principally, structural equation modeling based on variances – to scrutinize the amassed primary data.

The insights from the study reveal a significant impact of both negative money value (NMV) and positive money value (PMV) on participants' financial decisions, profoundly shaping perceptions, acceptances and responses to risk. Consequently, this study underscores the pivotal role the perceived value of money plays in sculpting financial behaviors and formulating risk management strategies. Distinctly, this research emphasizes intrinsic monetary values, extending unprecedented insights by delineating aversive behaviors toward losses and risks and probing the repercussions of both negative and positive monetary values.

It acts as an avant-garde exploration, unveiling new perspectives on upcoming consumers' anticipated financial decision-making approaches and pinpointing areas warranting deeper exploration and comprehension within the fluid consumer market landscape.

Esta investigación arroja luz sobre los distintos comportamientos y percepciones en la toma de decisiones relacionadas con el valor atribuido al dinero, descubriendo matices en la interrelación entre la valoración del dinero y su influencia subsiguiente en las percepciones de riesgo y comportamientos relacionados, centrándose principalmente en la educación financiera.

Ejecutado en el mercado brasileño, este estudio emplea un enfoque cuantitativo, abarcando a 663 participantes y desplegando metodologías estadísticas integrales, principalmente el Modelado de Ecuaciones Estructurales basado en varianzas, para escrutar los datos primarios acumulados.

Las percepciones obtenidas en el estudio revelan un impacto significativo tanto de los Valores Negativos como de los Valores Positivos del Dinero en las decisiones financieras de los participantes, moldeando profundamente percepciones, aceptaciones y respuestas al riesgo. En consecuencia, este estudio subraya el papel fundamental que desempeña el valor percibido del dinero en la formación de comportamientos financieros y en la formulación de estrategias de gestión de riesgos. De manera distintiva, esta investigación enfatiza los valores monetarios intrínsecos, ampliando perspectivas sin precedentes al delinear comportamientos aversivos hacia pérdidas y riesgos y explorar las repercusiones de los valores monetarios negativos y positivos.

Actúa como una exploración vanguardista, desvelando nuevas perspectivas sobre los enfoques de toma de decisiones financieras anticipadas por parte de los consumidores emergentes y señalando áreas que requieren una exploración y comprensión más profundas dentro del dinámico panorama del mercado de consumidores.

The purpose of this study is to offer a business process management (BPM) framework with information and insights on designing, implementing, using and assessing business processes for continuous improvement towards operational excellence.

An action research is carried out over two and a half years on the BPM evolution of a Brazilian entertainment organisation.

Research provides a novel procedural framework towards improving the understanding of how a complete lifecycle approach for BPM can be implemented for continuous improvement, embracing the critical success factors for each lifecycle phase to achieve operational excellence. Information technology and project management are critical success factors resulting in project barriers. Strategic alignment, top management support, collaborative environment, methods and methodology, and focus on users and culture are acknowledged as main enablers. Findings reinforce the importance of an organisation analysis phase to begin the BPM development and highlight the assessment and improvement phase to respond to organisational environment dynamism.

Practitioners can benefit from the lessons learnt and the proposed framework, which serves as a rigorous methodology to achieve operational excellence in their real-world settings.

This paper goes beyond the well-known design and analysis phases of BPM development, generally studied with an individual focus, offering a complete lifecycle approach for continuous improvement, analysing each phase, from the drawing board to its use and evaluation. It counts on an original longitudinal study rather than a single-time assessment study.

This study based on qualitative data aims to highlight emerging journalistic practices. It analyzes entrepreneurship in Brazilian journalism in order to determine to what extent this development can be regarded as a form of organizational innovation. Over 30 case studies of Brazilian journalistic startups are examined.

The method adopted in this analysis consists of four complementary stages. In the first stage we identify Brazilian media’s political and economic standing and the impacts of digitization on journalism. Then we assess journalistic startup experiences in Brazil through innovation and entrepreneurialism and map the cases. Finally, the fourth and final stage involves interviews of journalists responsible for such startups.

In the past, startups were associated with oppositional forms of journalism aimed at producing alternative views. We find that these startups represent a hybrid of innovation and conservation in news production. On the one hand, they create the potential for journalism’s independence, a crucial asset for the democratic societies utilizing various forms of news production. On the other hand, they remain tied to political and economic interests springing from the neoliberalism that characterize the global media industry.

This chapter focuses on journalistic startups in Brazil and identifies five relevant characteristics of these entrepreneurial organizations. These innovative forms of news production open up spaces for a plurality of social actors and productive sectors. They also offer alternative approaches to covering many relevant issues in Brazilian society, such as legal and judicial topics.

Doctoral programs are primarily intended to train new professors and researchers to take positions requiring research competency. This paper aims to observe the scientific production of 734 Brazilian new PhDs in management and the possible link between the scientific output of the graduates and doctoral program rank.

Methodologically, the authors built a database collecting the journal publications of the first six years after doctoral degree of all PhDs in management graduated by Brazilian doctoral programs during the period of 1998-2008. The authors use cluster and descriptive analysis to explore PhD publication.

Results show a great disparity of productivity, where 10 per cent of all new PhDs account for most of the Brazilian research productivity, while most of the PhDs have a very low performance – and that the CAPES (the Brazilian institutional system) qualification of doctoral programs is not a good predictor of the performance of the future graduates. Results are discussed to understand this productivity gap among researchers in a context of a developing country where support institutions are working to improve quantity and quality of publication.

The results are useful for recruiters that need to decide between hiring new PhDs with low productivity graduated from high-ranked programs or new PhDs with high productivity from programs with more modest ranking. At least in part, the authors’ results question the real impact that the doctoral program’s prestige has on the performance of its graduates.

There are implications for the future candidates to a management PhD program, for the Directors of these programs and for the institutional agencies that regulate and promote science and that establish the prevailing rules and norms that researchers and institutions follow.

The results are adamant in pointing out that there is a small group of highly productive new PhDs – that the authors called “stars”. Generally speaking, they may find these “star” new PhDs in several doctoral programs. They have also found that some of the new PhDs have a relatively higher level of international papers published, but not necessarily a larger volume of publications. Meanwhile, most PhDs present a very low level of performance. This has important contributions to the way they perceive the doctoral education in management, especially in Ibero-America, revealing insights about the quality of PhDs and PhD courses.

This research investigates the barriers impeding innovation within small- and medium-sized enterprises (SMEs) in Brazil, exploring 54 innovation-related barriers categorized into six distinct groups to offer substantial insights and analyses pertinent to the decision-makers, researchers and SMEs.

This research employed a mixed quantitative and exploratory approach, utilizing fuzzy Delphi, fuzzy analytic hierarchy process (AHP) and fuzzy decision-making trial and evaluation laboratory (DEMATEL) methods. The fuzzy Delphi method confirmed the categories and barriers through quantitative analysis, the fuzzy AHP ranked the validated obstacles and the fuzzy DEMATEL method identified causal connections among the top-priority barriers.

Out of 54 barriers, 23 significantly impacted SMEs. The “Financing and Financial” category was the most significant barrier, with “Access to Financing” being the most critical impediment. The barrier with the most influence was “Instability of Fiscal Policies,” and the highest causal priority was “Survival of the Priority Business,” identifying the government’s unstable fiscal policy as the principal barrier confronting SMEs in Brazil.

The primary challenges for Brazilian SMEs center on financing, fiscal policies and maintaining ongoing operations. By addressing these barriers and fostering a resilient business environment, SMEs’ innovation capabilities and competitiveness can be enhanced, serving as key drivers for sustainable economic growth in fluctuating economic conditions. This study contributes to the literature by highlighting and validating the main barriers to SME innovation, providing highly relevant information about the innovation process.