Marcelino José Jorge, Frederico A. de Carvalho, Marina Filgueiras Jorge, Renata de Oliveira Medeiros and Daniela de Souza Ferreira
This paper aims to discuss and collect evidence about the hypothesis that, under imperfect information, the multipurpose public organization emulates its peers, arguing that this…
Abstract
Purpose
This paper aims to discuss and collect evidence about the hypothesis that, under imperfect information, the multipurpose public organization emulates its peers, arguing that this hypothesis can be fruitful to the study of this kind of organization.
Design/methodology/approach
At IPEC – Instituto de Pesquisa Clínica Evandro Chagas, the clinical research institute affiliated to FIOCRUZ – Fundação Oswaldo Cruz, activities relating to infectious diseases –, e.g. diagnostic exams; outpatient care and patient admissions; teaching and research – are structured in the form of integrated action programs (briefly, PAIs). Taking into account the complexity of this organizational format, this paper applies a mathematical model allowing to define and compute managerial indicators referring to the eight main PAI programs with a view to measure their performance, to investigate whether there are any scale inefficiencies in the eight programs selected as decision‐making units (DMUs) and to assess the effectiveness of the whole organizational structure. To accomplish those objectives, the paper employs the so‐called DEA models with variable returns to scale – whereby two input and seven output variables were used to represent the eight DMUs.
Findings
Findings suggest that PAIs related to clinical research operated under increasing returns to scale between 2002 and 2006. To that extent, both the choice of PAIs as an organizational format and the current growth strategy at the Institute may be considered adequate.
Originality/value
This approach is valuable to complement the cost minimization analysis of specific activities of multipurpose organizations and has general application to the overall assessment of performance, structures and strategies in these organizations.
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Frederico A. de Carvalho, Marcelino José Jorge, Marina Filgueiras Jorge, Mariza Russo and Nysia Oliveira de Sá
This paper intends to illustrate an application of data envelopment analysis (DEA) to assess library performance from an efficiency standpoint.
Abstract
Purpose
This paper intends to illustrate an application of data envelopment analysis (DEA) to assess library performance from an efficiency standpoint.
Design/methodology/approach
DEA modeling was applied to a convenience sample of 37 libraries affiliated to a federal university in Rio de Janeiro. Data were collected from the university's managerial database and refer to three inputs – number of employees, area and number of volumes – and four outputs – consultations, loans, enrolments and (user) traffic. Markovian analysis of transitions between efficient and inefficient states along time allowed a long‐term distribution between those states to be computed.
Findings
The retained DEA model provides a list of estimated scores that quantify efficiency status for each library unit and from which both rankings and operation plans can be determined for each unit to assist managers in their quest for library efficiency. In fact, (re)allocative measures, expressed as operation plans, indicate that, for each unit, some input(s) may be decreased and nonetheless some output(s) will increase. Those indicators may also be used to further or avoid either promised or planned changes.
Originality/value
As long as the efficiency principle is accepted the paper provides a three‐step procedure whereby any set of library units may be simultaneously assessed and ranked in relative terms and a set of quantitative operation plans may be used to (re)direct inefficient units toward efficiency. Whenever historical (e.g. annual) data are available, more adequate long‐term efficiency profiles will be computed, as well as some (e.g. yearly) durations relating to time spent in or before visiting (in)efficiency states. This model, combining short‐ and long‐term assessment, may be seen as a novelty contributed by the paper.
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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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Jorge Luiz Gayotto de Borba, Mauricio Rodrigues de Magalhães, Raquel Stefan Filgueiras and Marina Bouzon
Performing retailing in a complete omnichannel manner is not a simple task, and it considerably increases the complexity of supply chain management operations. This paper aimed at…
Abstract
Purpose
Performing retailing in a complete omnichannel manner is not a simple task, and it considerably increases the complexity of supply chain management operations. This paper aimed at identifying the barriers hindering efficient management of a return channel in this type of retail.
Design/methodology/approach
A systematic literature review procedure was used, including descriptive and content analysis of results. The review was performed using four academic databases. Applicable barriers were categorized thematically, a conceptual framework was proposed and future research avenues were drawn.
Findings
The contribution of this paper comprises a theoretical description of reverse logistics applied to omnichannel retail, the identification of the return barriers in omnichannel and a conceptual framework for a holistic view of the problem. In all, 43 barriers were identified including high investments, product restocking, additional transportation costs and poor communication.
Research limitations/implications
The link between reverse logistics and omnichannel area is recent and publications are still scarce, so the newness of this study limits the opportunity for further deepening or more robust validation of the results.
Practical implications
The results offered may be used by managers in the areas of retail and supply chain management in general in order to reduce the natural complexity in omnichannel environment.
Originality/value
Regarding previous literature on omnichannel retail, only a few works consider the after-sales stage. This work intended to pave the way in this poorly explored intersection (reverse logistics and omnichannel) by presenting a conceptual framework to classify various barriers in omnichannel retail return.