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Article
Publication date: 7 February 2024

Yuri Gomes Paiva Azevedo, Mariana Câmara Gomes e Silva and Silvio Hiroshi Nakao

The purpose of this study is to examine the moderating effect of an exogenous corporate governance shock that curbs Chief Executive Officers’ (CEOs) power on the relationship…

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Abstract

Purpose

The purpose of this study is to examine the moderating effect of an exogenous corporate governance shock that curbs Chief Executive Officers’ (CEOs) power on the relationship between CEO narcissism and earnings management practices.

Design/methodology/approach

The authors performed a quasi-experiment using a differences-in-differences approach to examine Brazil’s duality split regulatory change on 101 Brazilian public firms during the period 2010–2022.

Findings

The main findings indicate that the introduction of duality split curtails the positive influence of CEO narcissism on earnings management, suggesting that this corporate governance regulation may act as a complementary corporate governance mechanism in mitigating the negative consequences of powerful narcissistic CEOs. Further robustness checks indicate that the results remain consistent after using entropy balancing and alternative measures of CEO narcissism.

Practical implications

In emerging markets, where governance systems are frequently perceived as less than optimal, policymakers and regulatory authorities can draw insights from this enforcement to shape governance systems, reducing CEO power and, consequently, improving the quality of financial reporting.

Originality/value

To the best of the authors’ knowledge, this is the first study to examine whether a duality split mitigates the influence of CEO narcissism on earnings management. Thus, this study contributes to the corporate governance literature that calls for research on the effectiveness of external corporate governance mechanisms in emerging markets as well as the CEO narcissism literature that calls for research on moderating factors that could curtail negative consequences of narcissistic CEO behavior.

Details

Corporate Governance: The International Journal of Business in Society, vol. 24 no. 6
Type: Research Article
ISSN: 1472-0701

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Article
Publication date: 7 March 2016

Mariana Gomes, Teresa Fernandes and Amélia Brandão

Brands have traditionally been regarded as a key asset and a source of competitive advantage in purchasing decisions, as customers are expected to prefer stronger brands to…

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Abstract

Purpose

Brands have traditionally been regarded as a key asset and a source of competitive advantage in purchasing decisions, as customers are expected to prefer stronger brands to minimize risks. However, the role of brands in business markets is unclear and underresearched. The purpose of this study is to analyze the relevance of brands in a business-to-business (B2B) purchase setting and their key determinants.

Design Methodology/approach

A research model was developed to explain brand relevance when compared with other decision factors in a B2B context. Based on the frameworks developed by Zablah et al. (2010) and Mudambi (2002), the model considers the purchase situation, decision-maker characteristics and firm size as determinants of brand relevance in the decision-making process. One of the most prominent Portuguese construction groups, which comprised three companies, was chosen for the sample of this study. Data were collected through a self-administered, online, cross-sectional survey, resulting in a convenience sample of 87 decision-makers.

Findings

Findings suggest that attributes related with brands matter even in B2B rational decision-making processes. However, brands are not important to all organizational buyers or in all situations. Different purchase situations and decision-maker characteristics proved to have an impact on brand relevance, namely, brand reputation, prior purchases and brand awareness. Only firm size was not confirmed as a determinant of brand relevance in the B2B purchasing process.

Originality/value

B2B brand research is scarce, especially for industrial services. By investigating the determinants of brand relevance in a B2B purchasing context, namely, in a construction services setting, this study contributes to bridging this literature gap. Moreover, the few studies on the subject have been largely descriptive in nature and managerially oriented, while this investigation emphasizes hypothesis testing through a proposed research framework. Also, in managerial terms, identifying determinants of the importance given to brands by organizational buyers is critical in deciding when investment in brand development is more likely to payoff.

Details

Journal of Business & Industrial Marketing, vol. 31 no. 2
Type: Research Article
ISSN: 0885-8624

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Book part
Publication date: 4 May 2020

Matthew C. Canfield

As social movements engage in transnational legal processes, they have articulated innovative rights claims outside the nation-state frame. This chapter analyzes emerging…

Abstract

As social movements engage in transnational legal processes, they have articulated innovative rights claims outside the nation-state frame. This chapter analyzes emerging practices of legal mobilization in response to global governance through a case study of the “right to food sovereignty.” The claim of food sovereignty has been mobilized transnationally by small-scale food producers, food-chain workers, and the food insecure to oppose the liberalization of food and agriculture. The author analyzes the formation of this claim in relation to the rise of a “network imaginary” of global governance. By drawing on ethnographic research, the author shows how activists have internalized this imaginary within their claims and practices of legal mobilization. In doing so, the author argues, transnational food sovereignty activists co-constitute global food governance from below. Ultimately, the development of these practices in response to shifting forms of transnational legality reflects the enduring, mutually constitutive relationship between law and social movements on a global scale.

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Book part
Publication date: 3 September 2021

Deborah Padfield and Mary Wickenden

Pain is socially and culturally experienced. This chapter builds on previous research into the value of visual images for communicating pain in the UK, which evidenced ways in…

Abstract

Pain is socially and culturally experienced. This chapter builds on previous research into the value of visual images for communicating pain in the UK, which evidenced ways in which images can improve doctor–patient interaction. It discusses ways in which photographs co-created with people living with chronic pain can be catalysts for discussion of pain and suffering in a range of cultural contexts, including higher education and healthcare training. We draw on a pilot project in Delhi, India where images were used as stimuli to dialogue and exploration of shared understanding of pain and current work in UK higher education using visual and other participatory methods. Students have a chance to work with and discuss images which depict qualities and characters of pain. Through seeing and hearing about patients’ experiences of pain, students learn about the commonalities and diversities in people’s experiences of their bodies and minds and how these impact on lives. As future health professionals, their own responses to this are important. Chronic pain can be a disabling condition leaving people vulnerable, with their sense of self and how they are seen by others threatened. People living with pain have to (re)negotiate their identity, with themselves and others, to see who they can be, as well as what they can do in this new state. Exploration of this through visual arts and verbal participatory activities can provide otherwise untapped insights and understandings of the human condition and its diversity. Exploring ways in which this approach could be extended to and adapted to other contexts are part of our future plans.

Details

Teaching and Learning in Higher Education: The Context of Being, Interculturality and New Knowledge Systems
Type: Book
ISBN: 978-1-80043-007-5

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Article
Publication date: 14 February 2024

Rafael Borim-de-Souza, Yasmin Shawani Fernandes, Pablo Henrique Paschoal Capucho, Bárbara Galleli and João Gabriel Dias dos Santos

This paper aims to analyze what Samarco and Brazilian magazines speak and say about Mariana’s environmental crime. Discover their doxa in this subject. Interpret the speakings…

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Abstract

Purpose

This paper aims to analyze what Samarco and Brazilian magazines speak and say about Mariana’s environmental crime. Discover their doxa in this subject. Interpret the speakings, sayings and doxas through the theories of the treadmills of production, crime and law.

Design/methodology/approach

It is a qualitative and documental research and a narrative analysis. Regarding the documents: 45 were from public authorities, 14 from Samarco Mineração S.A. and 73 from Brazilian magazines. Theoretically, the authors resorted to Bourdieusian sociology (speaking, saying and doxa) and the treadmills of production, crime and law theories.

Findings

Samarco: speaking – mission statements; saying – detailed information and economic and financial concerns; doxa – assistance discourse. Brazilian magazines: speaking – external agents; saying – agreements; doxa – attribution, aggravations, historical facts, impacts and protests.

Research limitations/implications

The absence of discussions that addressed this fatality, with its respective consequences, from an agenda that exposed and denounced how it exacerbated race, class and gender inequalities.

Practical implications

Regarding Mariana’s environmental crime: Samarco Mineração S.A. speaks and says through the treadmill of production theory and supports its doxa through the treadmill of crime theory, and Brazilian magazines speak and say through the treadmill of law theory and support their doxa through the treadmill of crime theory.

Social implications

To provoke reflections on the relationship between the mining companies and the communities where they settle to develop their productive activities.

Originality/value

Concerning environmental crime in perspective, submit it to a theoretical interpretation based on sociological references, approach it in a debate linked to environmental criminology, and describe it through narratives exposed by the guilty company and by Brazilian magazines with high circulation.

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Article
Publication date: 13 February 2017

Mariana Galvão Lyra, Ricardo Corrêa Gomes and Miriam Magdala Pinto

Corporate social responsibility (CSR) departments are often involved with civil society organizations (CSOs) through partnerships in order to develop projects. There are valuable…

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Abstract

Purpose

Corporate social responsibility (CSR) departments are often involved with civil society organizations (CSOs) through partnerships in order to develop projects. There are valuable exchanges and adaptation experiences involved in the process that goes beyond a project’s expected outcomes. The purpose of this paper is to show how knowledge sharing in a company’s CSO partnership occurs and explain the main drivers and the kind of value that could emerge from both sides.

Design/methodology/approach

The authors conducted a case study and analysed it according to its contribution by depicting the main drivers to boost knowledge sharing. The authors conducted interviews and supplemented them with documents and reports.

Findings

The study revealed learning issues from corporate and CSO sides. The authors found asymmetry in management education between companies and CSO employees. This study highlights the relevance of adjusting vocabulary to promote knowledge sharing benefits in partnerships. The presence of a “third party” in the partnership successfully helped management understand the importance of adjusting vocabulary to ease the project lifecycle flow.

Originality/value

The authors demonstrate how knowledge sharing as a CSR outcome improves managerial knowledge and boosts CSOs to seek opportunities for greater cooperation. The partnering possibilities become more apparent as a CSO learns how to deal with business, understands its vocabulary, context and interests. Additionally, corporate organizational learning relies on more knowledge about how CSOs operate and more information about the local community. Knowledge sharing efforts improve an organization’s commitment to develop social projects and improve the impact and legitimacy of CSR.

Details

Journal of Management Development, vol. 36 no. 1
Type: Research Article
ISSN: 0262-1711

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Article
Publication date: 13 December 2022

Igor Gomes Vidigal, Mariana Pereira de Melo, Adriano Francisco Siqueira, Domingos Sávio Giordani, Érica Leonor Romão, Eduardo Ferro dos Santos and Ana Lucia Gabas Ferreira

This study aims to describe a bibliometric analysis of recent articles addressing the applications of e- noses with particular emphasis on those dealing with fuel-related…

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Abstract

Purpose

This study aims to describe a bibliometric analysis of recent articles addressing the applications of e- noses with particular emphasis on those dealing with fuel-related products. Documents covering the general area of e-nose research and published between 1975 and 2021 were retrieved from the Web of Science database, and peer-reviewed articles were selected and appraised according to specific descriptors and criteria.

Design/methodology/approach

Analyses were performed by mapping the knowledge domain using the software tools VOSviewer and RStudio. It was possible to identify the countries, research organizations, authors and disciplines that were most prolific in the area, together with the most cited articles and the most frequent keywords. A total of 3,921 articles published in peer-reviewed journals were initially retrieved but only 47 (1.19%) described fuel-related e-nose applications with original articles published in indexed journals. However, this number was reduced to 38 (0.96%) articles strictly related to the target subject.

Findings

Rigorous appraisal of these documents yielded 22 articles that could be classified into two groups, those aimed at predicting the values of key parameters and those dealing with the discrimination of samples. Most of these 22 selected articles (68.2%) were published between 2017 and 2021, but little evidence was apparent of international collaboration between researchers and institutions currently working on this topic. The strategy of switching energy systems away from fossil fuels towards low-carbon renewable technologies that has been adopted by many countries will generate substantial research opportunities in the prediction, discrimination and quantification of volatiles in biofuels using e-nose.

Research limitations/implications

It is important to highlight that the greatest difficulty in using the e-nose is the interpretation of the data generated by the equipment; most studies have so far used the maximum value of the electrical resistance signal of each e-nose sensor as the only data provided by this sensor; however, from 2019 onwards, some works began to consider the entire electrical resistance curve as a data source, extracting more information from it.

Originality/value

This study opens a new and promising way for the effective use of e-nose as a fuel analysis instrument, as low-cost sensors can be developed for use with the new data analysis methodology, enabling the production of portable, cheaper and more reliable equipment.

Details

Sensor Review, vol. 43 no. 1
Type: Research Article
ISSN: 0260-2288

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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: 5 November 2018

Anselmo Ferreira Vasconcelos

The purpose of this study is to identify the key features of a non-spiritual organization (NSO) and to show what it is capable of delivering to society.

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Abstract

Purpose

The purpose of this study is to identify the key features of a non-spiritual organization (NSO) and to show what it is capable of delivering to society.

Design/methodology/approach

This study relies on grounded theory method, given that it allows the researcher to apply flexible guidelines to collect and analyze qualitative data to build theories on the grounds of the data themselves. Therefore, qualitative data are derived from quotations, observations and excerpts from documents. The backdrop of this investigation was the accident caused by a Brazilian miner in the Rio Doce basin after the collapse of the Fundão dam in Bento Rodrigues, Brazil.

Findings

Overall, data revealed a pattern in which five themes emerged naturally, namely, the antecedents, poor corporate values, lack of appropriate management tools, unjustified dynamics and dealing with the consequences. Further, the ethical imperatives of doing right, doing good and doing well may be only discursive elements for great corporations. At first sight, adhering to an NSO frame is a result of a strategic decision.

Research limitations/implications

Taking into account the method that was used, the results cannot be generalized and herein resides the major limitation of this study.

Practical implications

It is very concerning that an acknowledged and awarded company is involved in such an episode. Such evidence prompts us to suspect that many so-called good companies may be deliberately hiding their shadows from society.

Originality/value

To the best of the author’s knowledge, this is the first empirical work toward untangling the meaning, nuances and contours of an NSO. In doing so, it helps understand the impact of this sort of companies on society and environment.

Details

International Journal of Organizational Analysis, vol. 26 no. 5
Type: Research Article
ISSN: 1934-8835

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Article
Publication date: 28 April 2023

Tânia Marques, Cátia Fernandes Crespo, Miguel Pina e Cunha, Mariana Caçador and Sara Simões Dias

Drawing on social identity theory, this study aims to test how responsible leadership predicts turnover intentions by considering the mediating role of burnout.

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Abstract

Purpose

Drawing on social identity theory, this study aims to test how responsible leadership predicts turnover intentions by considering the mediating role of burnout.

Design/methodology/approach

A sample of 213 Portuguese health-care workers was collected and analysed through partial least squares-structural equation modelling.

Findings

The findings indicate a negative relationship between responsible leadership and turnover intentions. Burnout is positively associated with turnover intentions, and, in turn, responsible leadership is negatively associated with burnout. Burnout also partially mediates the association of responsible leadership with turnover intention.

Originality/value

The findings provide a fresh perspective on leadership dynamics in the health-care context by expressing the role of responsible leadership in reducing emotional exhaustion and depersonalization of work, thus mitigating intentions to leave.

Details

Leadership in Health Services, vol. 36 no. 4
Type: Research Article
ISSN: 1751-1879

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