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
Keywords
Franciane Reinert Lyra, Maria José Barbosa De Souza, Miguel Angel Verdinelli and Jeferson Lana
The purpose of this paper is to present theoretical investigation into two corporate social responsibility (CSR) models proposed by Schwartz and Carroll (2003, 2008).
Abstract
Purpose
The purpose of this paper is to present theoretical investigation into two corporate social responsibility (CSR) models proposed by Schwartz and Carroll (2003, 2008).
Design/methodology/approach
A descriptive study was conducted using a quantitative approach with 200 visitors. Data analysis involved, first, a factor analysis and, subsequently, a canonical analysis.
Findings
The results reveal that there is indeed the characteristic of convergence on the CSR dimensions, as well as confirm the correlation between the two models.
Research limitations/implications
This is a single case study wherein data cannot be generalized and there is a lack, so far, of a specific measure scale for the VBA (value, balance and accountability) model.
Practical implications
The results can contribute to studies on the development of CSR scales directed toward consumers, particularly tourist companies in emerging countries, as well as a guidance for managers in planning socially responsible actions and achieving legitimacy of their consumers.
Originality/value
Studies on CSR from customers’ standpoint are still scarce in developing countries, and the existing ones do not use reliable measure scales, based on theoretical models and adapted to the features of this audience. The present paper helps this discussion by considering the perspective of an emerging market for the first time.
Details
Keywords
José Carmino Gomes Junior, Sandra Dalila Corbari, Cláudia Terezinha Kniess, Gérsica Moraes Nogueira da Silva, Simone Caroline Piontkewicz, Maiara de Souza Melo, Amanda Silveira Carbone, Oklinger Mantovaneli Jr, Maria do Carmo Martins Sobral, Arlindo Philippi Junior, Felipe Fernandez, Ana Regina de Aguiar Dutra, Robert Samuel Birch, José Baltazar Salgueirinho Osório de Andrade Guerra and Carlos Alberto Cioce Sampaio
This paper aim to propose a methodological mapping approach for the evaluation of dissertations and theses of graduate programs in the area of environmental sciences in Brazil in…
Abstract
Purpose
This paper aim to propose a methodological mapping approach for the evaluation of dissertations and theses of graduate programs in the area of environmental sciences in Brazil in relation to the UN sustainable development goals (SDGs).
Design/methodology/approach
The research is characterized as exploratory with qualitative/quantitative approach. The proposed model was developed as a computational algorithm with a pilot being adopted as a professional master in national network for teaching in environmental sciences (ProfCiAmb) comprising associated courses from nine Brazilian public universities. 230 dissertations completed between 2018 and 2020 were analyzed.
Findings
A total of 266 correlations were identified between the texts and descriptors of each SDG. Correlation values between 0.100 (minimum value – Vmin) and 0.464 (maximum value – Vmax) were observed. SDG 4 – Quality Education (Vmax = 0.399) and SDG 6 – Drinking Water and Sanitation (Vmax = 0.464) were those with the highest correlation values, followed by SDG 3 – Health and Well-Being (Vmax = 0.299) and SDG 17 – Partnerships and Means of Implementation (Vmax = 0.249).
Practical implications
The construction of the computational algorithm provided consistent quantitative analyses with potential to contribute to the improvement of the multidimensional evaluation of graduate studies, as well as to support public policies related to teaching and research and strategic planning of the programs.
Originality/value
The relevance of this study lies in the creation of a model that involves the creation of metrics and tools regarding the impact of graduate studies on society.
Details
Keywords
Luís César Ferreira Motta Barbosa, Otávio José de Oliveira, Marcio Cardoso Machado, Ana Clara Tomaz Morais, Patrícia Maria Bozola and Manuel Gilberto Freitas Santos
This study used a qualitative approach on five case studies in Brazilian industrial companies. The research used interviews, document analysis and on-site visits to collect and…
Abstract
Purpose
This study used a qualitative approach on five case studies in Brazilian industrial companies. The research used interviews, document analysis and on-site visits to collect and analyze data. The companies were selected based on the following criteria: operating in the industrial sector, updating their quality management system (QMS) process to ISO 9001: 2015 and agreeing to participate in this study.
Design/methodology/approach
This article aims to investigate the strategies of industrial companies adopted for ISO-9001:2015 certification in light of the six major advances concerning the previous version. Thus, QMS of other organizations can incorporate identified lessons learned, whether certified or not.
Findings
The main finding of the research is the systematization of a set of lessons learned in the experiences of implementing the six significant advances of ISO 9001 concerning the previous version by industrial companies in the State of São Paulo in Brazil. These lessons can and should be used by other organizations to improve their QMSs.
Practical implications
The practices identified in this empirical research can serve as benchmarking to assist quality managers from other companies in QMS certification based on ISO 9001: 2015 or even those not certified but interested in updating their QMSs. Therefore, lessons learned can significantly minimize efforts to improve your projects, processes, products and services. These findings can also help industrial companies improve their production efficiency and effectiveness through quality improvement.
Originality/value
The main novelty of the research is the consolidation of theoretical and practical analysis of the main changes in the latest version of the ISO 9001 standards. The efforts to fulfill those changes result in lessons learned. The “lessons learned” will form a new block of knowledge that will subsidize theoretical (new research) and practical (formulation of a new ISO 9001 standard and helps quality managers improve their systems).
Details
Keywords
Maria Luiza Carvalho de Aguillar Pinho, Angela Maria Cavalcanti da Rocha, Celso Roberto de Aguillar Pinho and Cristiane Junqueira Giovannini
International business or International marketing.
Abstract
Subject area
International business or International marketing.
Study level/applicability
The case is recommended for undergraduate and graduate courses in the fields of international business and international marketing. The aim is to show students the problems that a family business in the animation industry faces while growing and internationalizing. Specifically, the case discusses the entry mode selection and market selection challenges faced by an emerging market company in the comic book and animation industry to operate overseas and compete with entertainment giants such as Disney and DC Comics. The case enables the instructor to discuss international market selection theories and evaluate entry modes. For graduate students, the international market selection can be further developed by using more robust concepts such as psychic and cultural distance.
Case overview
This case examines the trajectory of a pioneering company in the comic book and animation industries, and in the licensing of trademarks in Brazil. Mauricio de Sousa Productions was founded in 1959 and is considered to be one of the most successful cultural producers in the country. According to a leading Brazilian public opinion research agency, 97 per cent of Brazilian children and 96 per cent of their parents are familiar with the Monica and Friends characters. As one of the main players in the publishing market, with 86 per cent of market share, Mauricio de Sousa Productions has a product portfolio that goes beyond Monica and Friends comic strips: the company’s show on the Cartoon Network ranks third in audience viewing in the country and the company has produced animated movies, books, shows and games. However, despite its experience in publishing comic books in several countries, Mauricio de Sousa Productions (MSP)’s worldwide operations have not been as profitable and sustainable as expected. Aiming at expanding its global presence, MSP’s top management decided in 2014 to review the company’s internationalization strategy and operations to enhance the firm’s performance.
Expected learning outcomes
The case highlights the key factors facing firms when expanding from an emerging markets. Students are expected to discuss and evaluate options, thus developing their knowledge and decision processes related to family-owned business challenges and opportunities, international market selection theories and international market entry mode. Developing strategies to face challenges as those presented by competitors such as Disney should bring opportunities to students to think outside models and weigh risks. Finally, the case gives students opportunity to base their decision processes and evaluations on logistics problems as well as psychic and cultural distances. It also compels the students to appreciate the various challenges involved in exploiting international market with animation content and intellectual properties as a service.
Supplementary materials
Company presentation to use in the discussion introduction can be found in: www.monicaandfriends.com/content/video.php
Subject code
CSS 5: International business.
Details
Keywords
Luz Maria Rivas and Stefania Correa
The case’s learning objectives to work on can vary according to the topic selected by the teacher. This case has been put forward with a particular interest in corporate strategy…
Abstract
Learning outcomes
The case’s learning objectives to work on can vary according to the topic selected by the teacher. This case has been put forward with a particular interest in corporate strategy issues, specifically, on the joint management of businesses (in this case, academic programs). Therefore, students are expected to be able to understand the managerial dilemma on centralization and decentralization; recognize the peculiarities of a shared services center (SSC); and decide on which services to centralize in an SSC.
Case overview/synopsis
Centralizing or not centralizing is a frequent managerial dilemma. This is a challenge faced not only by business managers but also by corporate level areas responsible for jointly managing various businesses. Resources and capabilities allocation is an essential process for strategy execution, specifically in corporate strategy that must answer the question: How to jointly manage businesses? Sharing services is a collaborative strategy which aims to increase efficiency by centralizing some processes related to this joint business management. Mario, Dean of the Escuela de Administración in Medellín, Colombia, intends to optimize the school resource allocation processes so that there is more equitable support between the different academic programs. For this, he has thought of creating an SSC as it is a practice that he has seen in prominent companies in the city. His idea is to start operating the SSC in early 2018; however, the particular character of a management school leads him to ask himself: What to centralize and what not to centralize?
Complexity academic level
This case of decision (Ellet, 2007; Sánchez et al., 2013) can be used to promote student learning of strategy courses both at advanced undergraduate levels and in graduate programs. Likewise, it can be used in workshops with executives and administrative personnel of companies that face the centralize–decentralize dilemma. These types of topics are the subject of study by both corporate strategy theorists who address the question of how to jointly manage business (Menz et al., 2015; Michael Porter, 1987) and consultants (Deloitte, 2012). It is desirable, although not mandatory, that students have some knowledge or experience in strategic issues and challenges associated with the administration of companies made up of various businesses (multi-business firms).
Supplementary materials
Teaching Notes are available for educators only.
Subject code
CSS 11: Strategy.
Details
Keywords
Thyago Celso Cavalcante Nepomuceno, Miguel Gomes da Silva, Maria Eugênia Vergilio Mori, Wilka Maria do N. Silva and Isaac Pergher
The recent increase in the number of infections and mortality rates in many regions has emphasized the cyclical nature of this pandemic, with new variants emerging constantly…
Abstract
Purpose
The recent increase in the number of infections and mortality rates in many regions has emphasized the cyclical nature of this pandemic, with new variants emerging constantly. Understanding what has been done by efficient administrations to contain the outbreak is essential while new immunization developments for the new variants are not available.
Design/methodology/approach
This work adapts the traditional Banker, Charnes and Cooper (BCC) Variable Returns to Scale model for including panel data on the Brazilian Federal Government spending over the first pandemic months in Pernambuco to identify efficient municipalities and conduct a benchmark on the best practices, reactions and implications that can serve as a guide for the post-Covid recurrence era.
Findings
The results provide an interesting panorama of municipal response to the pandemic and some quantitative and qualitative prospects on potentials for improvements from the perspective of efficient and inefficient cities. Only one administration (São Bento do Una) was identified as efficient for the entire period. The authors’ benchmark and discussion are focused on this municipality.
Originality/value
The authors believe this work has two innovative components. The first is a robust and systematic methodology integrating the advances in testing convexity and returns to scale in the construction of a production frontier based on panel data. The second is a discussion on what drives efficiency (benchmarking of best practices) in addition to how to quantitatively attain such efficiency prospects. To the best of the authors’ knowledge, both methodological and empirical implications are original to the present manuscript.
Details
Keywords
Frédéric Lavoie and Emmanuel Raufflet
The case is suitable for undergraduate and MBA courses: strategic management, social entrepreneurship.
Abstract
Subject area
The case is suitable for undergraduate and MBA courses: strategic management, social entrepreneurship.
Study level/applicability
Masters, Bachelors.
Case overview
In Fortaleza, January 2008, an urban microfinance manager and the planning committee of Crediamigo, Brazil's largest microfinance institution need to devise an entry strategy to Rio de Janeiro's microfinance market. A part of the Banco do Nordeste, and a regional development bank for ten years, Crediamigo has 400,000 clients in the Northeast of Brazil. Its objective is to double its clients base for 2011; Rio de Janeiro's market was the next priority. Crediamigo has two options. The first consists of partnering with VivaCred, a small experienced microcredit non-governmental organization (NGO) which operates in Rio de Janeiro's slums. VivaCred was a microfinance NGO with relatively low organizational capabilities and with a low performance in terms of loan repayment. Its lending methodologies were different from Crediamigo's experience. The second option was to set up a new branch of Crediamigo in Rio and to shape it in Crediamigo's image. The committee was aware that this, “far away from home”, would be a costly and slow venture.
Expected learning outcomes
After using this case, students will: have been exposed to the strategic, managerial and operational challenges of microfinance expansion in an emerging country; understand better the market entry strategy (acquisition/integration of an organization vs green field) in such a context; have discussed the conditions related to the replication of microcredit methodologies (individual, group and village lending methodologies) in their contexts of operations.
Supplementary materials
Teaching notes are available for educators only. Please contact your library to gain login details or email support@emeraldinsight.com to request teaching notes.
Details
Keywords
Rosley Anholon, Dirceu Silva, Jefferson Souza Pinto, Izabela Simon Rampasso, Maria L.C. Domingos and Janice H.O. Dias
The purpose of this paper is to discuss how COVID-19 pandemic forced several companies to reflect on their activities. Many organizational changes have been conducted and others…
Abstract
Purpose
The purpose of this paper is to discuss how COVID-19 pandemic forced several companies to reflect on their activities. Many organizational changes have been conducted and others will still be necessary. Some reflections are presented, as some aspects are well consolidated in academic literature while they are neglected by many leaders of companies. The authors believe that this viewpoint can support leaders to enhance organizational development.
Design/methodology/approach
Part of the information presented here is characterized by the authors’ points of view, as it is a viewpoint. However, the authors carried out searches on scientific bases and published press reports aiming to support the reflections presented in this text.
Findings
The reflections presented in this viewpoint focus on the following aspects: periodic critical analysis of companies business models, business continuity management systems, risk management, resilience principles in supply chain management, necessary changes in production systems, occupational health and safety systems and new ways of working. For the authors, the correct conduction of these aspects can guarantee companies survival; however, many leaders worldwide still neglect them.
Originality/value
The reflections presented here can be useful for leaders interested in conducting a critical analysis in their business, considering necessary organizational changes to face the COVID-19 pandemic consequences.