Paula Maines Da Silva and Jorge Renato Verschoore
A literature gap has triggered a discussion on the influence of relational pluralism in the adoption of new practices of corporate social responsibility (CSR). Based on this…
Abstract
Purpose
A literature gap has triggered a discussion on the influence of relational pluralism in the adoption of new practices of corporate social responsibility (CSR). Based on this literature, this paper aims to understand how relational pluralism influences small companies in the development of their collective CSR strategies.
Design/methodology/approach
This study used the case of a Brazilian hotel network called Charm Routes, which comprises 66 members. The study adopted a qualitative approach based on qualitative comparative analysis (QCA).
Findings
The results show that relational pluralism influences small companies in their collective CSR strategies. This is especially because of the relationships among different actors within the network.
Research limitations/implications
QCA does not explain the correlation between variables, but rather the logical relations among them. The adoption of multivariate techniques is suggested for future studies to evaluate the correlations among the variables and not only the possible causal conditions.
Practical implications
The results bring added clarity to the collective CSR strategies of networks composed of small companies.
Social implications
The findings may be of use to networks of small companies working collectively to develop initiatives aimed at providing social and environmental benefits.
Originality/value
Instead of a framework, the study generated the expression RPN*(INT+LON) → CSR_CS. This means that relational pluralism within the network, enhanced by the intensity and the longevity of the relationship, influences small companies in the development of their collective CSR strategies.
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Sónia Paula da Silva Nogueira and Susana Margarida Faustino Jorge
The purpose of this paper is to analyse the extent to which the perceived usefulness of financial information for internal decision making is affected by the internal control to…
Abstract
Purpose
The purpose of this paper is to analyse the extent to which the perceived usefulness of financial information for internal decision making is affected by the internal control to which that information is subjected.
Design/methodology/approach
The research is positivist and quantitative, based on a cross-sectional analysis developed in the local government context. Data were collected from a survey to decision makers (politicians and chief officials) in charge of the financial area in all Portuguese municipalities. The response rate was approximately 49 per cent, assuring representativeness.
Findings
Regarding the perceived usefulness of financial and budgetary reporting for internal decision making, the results in the paper show that municipalities’ internal users’ attitudes towards using accrual-based financial reporting for decision making is changing. Additionally, internal decision makers consider financial and budgetary information as very useful for decision making, and the different types of internal control applicable to that information as very important. The results also clearly point to the existence of a significant and positive relationship between the internal control (including internal auditing) to which financial and budgetary information is subject, and its perceived usefulness for municipal decision making.
Research limitations/implications
The main limitations of this study are related to the way in which information was collected in order to obtain empirical evidence. The questionnaire, sent by e-mail, despite reaching a wide-range and dispersed population, cannot guarantee the truthfulness and integrity of the responses. Findings might have been affected by the fact that respondents may have been sympathetic to the reforms brought by the Official Local Government Accounting Plan (POCAL). Certainly, politicians linked to the political party that promoted those reforms would be predisposed in this way. Another limitation might concern the fact that new laws and regulations passed after POCAL, might have somehow affected the answers regarding the perceived usefulness of budgetary and financial information for internal decision making, as well as the importance of the internal control to which that information is subject.
Practical implications
The results of this study have important repercussions for the implementation of internal control systems at local government level. Particularly, they highlight the need to develop or improve internal control procedures to ensure budgetary and financial information reliability, which in turn determines its usefulness for decision-making purposes.
Originality/value
This research makes a contribution to the (scarce) literature on the relationship between internal control and the perceived usefulness of financial and budgetary information for decision making, particularly in the local government setting. It adds with further empirical evidence concerning the relationship between these two issues, helping to reinforce previous embryonic research in this field. As to policy making, this research also contributes by calling attention for the need to define the types of internal control financial information must be subject, a critical issue while assuring the usefulness of that information for decision making. This is particular important in current contexts of countries moving towards IPSAS-based financial reporting systems.
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Carolina Magda da Silva Roma, Luiz Cláudio Louzada, Paula Magda da Silva Roma, Hiromitsu Goto and Wataru Souma
This paper aims to investigate the combined effect of economic policy uncertainty (EPU) and the firm life cycle on the degree of accrual-based earnings management of publicly…
Abstract
Purpose
This paper aims to investigate the combined effect of economic policy uncertainty (EPU) and the firm life cycle on the degree of accrual-based earnings management of publicly traded companies in the USA and Brazilian stock markets.
Design/methodology/approach
The EPU index used was the one developed by Baker et al. (2016), the Kothari et al. (2005) model was used in the main analysis to obtain the discretionary accruals and the classification of firms into different life cycles was based on the Dickinson (2011) approach, which relies on the sign of operating, investment and financing cash flows. The methodology includes correlation matrix and panel regression with fixed effects.
Findings
The overall results for the USA sample suggest that economic policy uncertainty does have a heterogeneous influence on the firms’ accrual earnings management conditional on their life cycle where firms in the introduction, growth and decline stages decrease this practice when policy uncertainty increases. For the Brazilian case, in general, there is no combined effect between these variables. These contrasting findings can be associated with either the different underlying characteristics of both stock markets or the reduced sample size for the emerging market analyzed.
Originality/value
This research contributes to the earnings management literature examining how policy uncertainty is related to accruals manipulation under different life cycle stages and institutional environments. It is also one of the first studies to explore this conditioning effect.
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Alexandra Soares Fontes, Lúcia Lima Rodrigues, Carla Marques and Ana Paula Silva
In 2010, Portugal’s newly implemented Accounting Standardization System (SNC - Sistema de Normalização Contabilística) aligned Portuguese accounting standards for unlisted…
Abstract
Purpose
In 2010, Portugal’s newly implemented Accounting Standardization System (SNC - Sistema de Normalização Contabilística) aligned Portuguese accounting standards for unlisted companies with International Financial Reporting Standards (IFRS). The purpose of this paper is to explore the influence of the local context and the role of auditors in the institutionalization of this IFRS-based model in Portugal.
Design/methodology/approach
Drawing from an institutional theory framework, the authors interviewed 16 Portuguese auditors in 2017 (seven years after formal implementation of the SNC) to determine their perceptions on whether barriers to the IFRS-based model persisted.
Findings
The authors reveal that the code-law institutional logic embedded in the Portuguese context is hindering full institutionalization of the new accounting model. Some persisting barriers to implementation reflected a decoupling between formal requirements and actual practices. Despite these barriers, there has been an encouraging institutionalization of SNC. The authors reveal a high level of commitment of auditors. They draw attention to the engagement of auditors in the institutional work that is intended to assist in SNC implementation, and their role as promoters of a power-knowledge discourse in propagating IFRS institutional logics at the national level, namely, through the justification and rationalization of the reported institutional contradictions.
Practical implications
The highlighting the authors provide of problems related to accounting change should assist international regulators, the Portuguese standard-setter and professional accounting associations to devise appropriate strategies to promote IFRS-based accounting systems implementation.
Originality/value
The authors contribute to the skimpy literature on micro institutional analysis and encourage further exploration of the dynamics between the micro and macro levels of analysis in institutional research.
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Jeya Amantha Kumar, Paula Alexandra Silva, Sharifah Osman and Brandford Bervell
Selfie is a popular self-expression platform to visually communicate and represent individual thoughts, beliefs, and creativity. However, not much has been investigated about…
Abstract
Purpose
Selfie is a popular self-expression platform to visually communicate and represent individual thoughts, beliefs, and creativity. However, not much has been investigated about selifie's pedagogical impact when used as an educational tool. Therefore, the authors seek to explore students' perceptions, emotions, and behaviour of using selfies for a classroom activity.
Design/methodology/approach
A triangulated qualitative approach using thematic, sentiment, and selfie visual analysis was used to investigate selfie perception, behaviour and creativity on 203 undergraduates. Sentiment analyses (SAs) were conducted using Azure Machine Learning and International Business Machines (IBM) Tone Analyzer (TA) to validate the thematic analysis outcomes, whilst the visual analysis reflected cues of behaviour and creativity portrayed.
Findings
Respondents indicated positive experiences and reflected selfies as an engaging, effortless, and practical activity that improves classroom dynamics. Emotions such as joy with analytical and confident tones were observed in their responses, further validating these outcomes. Subsequently, the visual cue analysis indicated overall positive emotions reflecting openness towards the experience, yet also reflected gender-based clique tendency with modest use of popular selfie gestures such as the “peace sign” and “chin shelf”. Furthermore, respondents also preferred to mainly manipulate text colours, frames, and colour blocks as a form of creative output.
Originality/value
The study's findings contribute to the limited studies of using selfies for teaching and learning by offering insights using thematic analysis, SA and visual cue analysis to reflect perception, emotions, and behaviour.
Peer review
The peer review history for this article is available at: https://publons.com/publon/10.1108/OIR-11-2021-0608/
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Fábio de Oliveira Paula and Jorge Ferreira da Silva
The level of R&D spending of a country tends to increase the national patent rate and, in consequence, can collaborate with its economic development. However, there are a few…
Abstract
Purpose
The level of R&D spending of a country tends to increase the national patent rate and, in consequence, can collaborate with its economic development. However, there are a few empirical studies investigating this phenomenon by comparing countries from all over the globe. The purpose of this paper is to disassemble the sources of R&D spending and identify the role of national patent applications as a mediator in the relationship between R&D spending and national development.
Design/methodology/approach
Panel data on patent applications in 35 countries of all continents (except Africa) over 15 years (from 1999 to 2013) regarding four levels of national R&D intensity (i.e. by enterprises, governments, higher education institutions and private non-profit organisations), gross domestic product (GDP) per capita, gross national income (GNI) and human development index (HDI) were collected from the OCDE. Then, two-stage panel regressions were conducted to test the hypotheses.
Findings
The empirical findings indicated that R&D spending from firms and higher education institutions (public and private) help to directly improve national patent applications, thus contributing to the national development (measured by GDP per capita, GNI per capita and HDI).
Originality/value
The importance of this study was to show that the investments in R&D made by universities and firms are more effective in leading to patent applications, which contributes to promoting national development. With these findings, governments can focus their efforts on stimulating these types of investments if they want to foster the growth of national patent rates.
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Guilherme Andreazza de Freitas, Marina Hernandes de Paula e Silva and Diogo Aparecido Lopes Silva
This study aims to implement Lean and Green principles within the agribusiness sector, focusing specifically on employing Environmentally Sustainable Value Stream Mapping…
Abstract
Purpose
This study aims to implement Lean and Green principles within the agribusiness sector, focusing specifically on employing Environmentally Sustainable Value Stream Mapping (Sus-VSM) to assess critical indicators for both present and future states of an orange farm. The objective is to enhance value while simultaneously mitigating environmental impacts.
Design/methodology/approach
Employing a mixed-method research design, this study integrates both qualitative and quantitative methodologies. It adapts Sus-VSM and introduces inventory analysis frameworks for application within the agricultural domain, conducting a case study on an orange farm located in Sergipe, Brazil. This research seeks to provide actionable insights into the application of Lean and Green principles in agribusiness and introduces the Overall Lean-Green Effectiveness (OLGE) as an innovative decision-making tool for managers.
Findings
The study underscores the efficacy of Sus-VSM in the agricultural sector, albeit noting the necessity for certain process modifications to ensure successful implementation. Upon comparison of the two states, it is observed that the current state incurs 70.55% higher impacts on climate change (0.47 tCO2eq./ha), whereas the future state could yield a 4.08% increase in aggregated value. Improvements from the current to the future scenario can primarily be achieved through enhanced management of in-field inventory of inputs, given that OLGE in this case study is significantly influenced by efficient inventory management.
Originality/value
The adaptation of VSM for agricultural operations, coupled with the integration of environmental sustainability indicators, represents an innovative strategy for enhancing agricultural processes while minimizing environmental impacts. The proposition of a new Lean and Green indicator, the OLGE, aims to facilitate the interpretation of results and guide improvements.
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Nathalia de Paula and Silvio Melhado
The objective of this paper is to draw up management guidelines on environmental sustainability for architectural and engineering design firms.
Abstract
Purpose
The objective of this paper is to draw up management guidelines on environmental sustainability for architectural and engineering design firms.
Design/methodology/approach
The paper is derived from a research experience between 2010 and 2018. That experience comes from three source sets: Management Development Program for Design Firms from the Research Line of Management Design, Department of Civil Construction Engineering, University of São Paulo in Brazil; papers including a doctoral thesis; and literature review. Revisiting and investigating processes were conducted by research questions, resulting in lessons learned, management difficulties and guidelines.
Findings
The guidelines were drawn up from a strategic sphere, understanding internal and external factors to the firm, diagnosis of the firm's management and sustainability, a building sustainability plan, implications of the plan for management processes, plan monitoring and control and plan evaluation.
Research limitations/implications
The studies were mostly conducted in Brazil, and one of them in the USA. Other studies could be carried out in other countries comparing findings or implementing the guidelines.
Practical implications
The findings will provide feedback to Management Development Program for Design Firms (PDGEP) in the action research method. Moreover, the knowledge about firm's capabilities can advance understanding of architectural and engineering (AE) design firm management as support for sustainability, performance and building information modeling (BIM).
Originality/value
Architectural and engineering design firms are hardly discussed; design is treated in the building project context, giving prominence to technical solutions, not to management ones.
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Suzana Paula Gomes Fernando da Silva Lampreia, José Fernando Gomes Requeijo, José António Mendonça Dias, Valter Martins Vairinhos and Patrícia Isabel Soares Barbosa
The application of condition-based maintenance on selected equipment can allow online monitoring using fixed, half-fixed or portable sensors. The collected data not always allow a…
Abstract
Purpose
The application of condition-based maintenance on selected equipment can allow online monitoring using fixed, half-fixed or portable sensors. The collected data not always allow a straightforward interpretation and many false alarms can happen. The paper aims to discuss these issues.
Design/methodology/approach
Statistical techniques can be used to perform early failure detection. With the application of Cumulative Sum (CUSUM) Modified Charts and the Exponentially Weighted Moving Average (EWMA) Charts, special causes of variation can be detected online and during the equipment functioning. Before applying these methods, it is important to check data for independence. When the independence condition is not verified, data should be modeled with an ARIMA (p, d, q) model. Parameters estimation is obtained using the Shewhart Traditional Charts.
Findings
With data monitoring and statistical methods, it is possible to detect any system or equipment failure trend, so that we can act at the right time to avoid catastrophic failures.
Originality/value
In this work, an electro pump condition is monitored. Through this process, an anomaly and four stages of aggravation are forced, and the CUSUM and EWMA modified control charts are applied to test an online equipment monitoring. When the detection occurs, the methodology will have rules to define the degree of intervention.