Search results

This study aims to propose an innovative model that integrates variables and examines the influence of internet usage expertise, perceived risk and attitude toward information control on privacy concerns (PC) and, consequently, in consumers’ willingness to disclose personal information online. The authors also propose to test the mediation role of trust between PCs and willingness to disclose information. Trust is not a predictor of PC but a causal mechanism – considering that the focus is to understand consumers’ attitudes and behavior regarding the virtual environment (not context-specific) (Martin, 2018).

The authors developed a survey questionnaire based on the constructs that compose the proposed model to collect data from 864 respondents. The survey questionnaire included the following scales: internet usage expertise from Ohanian (1990); perceived risk, attitude toward information control, trust and willingness to disclose personal information online from Malhotra et al. (2004); and PC from Castañeda and Montoro (2007). All items were measured on a Likert seven-point scale (1 = totally disagree; 7 = totally agree). To obtain Westin’s attitudinal categories toward privacy, respondents answered Westin’s three-item privacy index. For data analysis, the authors applied covariance-based structural equation modeling.

First, the proposed model explains the drivers of consumers’ disposition to provide personal information at a level that surpasses specific contexts (Martin, 2018), bringing the analysis to consumers’ level and considering their general perceptions toward data privacy. Second, the findings provide inputs to propose a better definition of Westin’s attitudinal categories toward privacy, which used to be defined only by individuals’ information privacy perception. Consumers’ perceptions about their abilities in using the internet, the risks, their beliefs toward information control and trust also help to delimitate and distinguish the fundamentalists, the pragmatics and the unconcerned.

Some limitations weigh the theoretical and practical implications of this study. The sample size of pragmatic and unconcerned respondents was substantially smaller than that of fundamentalists. It might be explained by applying Westin’s self-report index to classify the groups according to their score regarding PCs. Most individuals affirm having a great concern for their data privacy but still provide online information for the benefit of personalization – known as the privacy paradox (Zeng et al., 2021). It leads to another limitation of this research, given the lack of measures that classify respondents by considering their actual behavior toward privacy.

PC emerges as an important predictor of consumer trust and willingness to disclose their data online, and trust also influences this disposition. Managers need to implement actions that effectively reduce consumers’ concerns about privacy and increase their trust in the company – e.g. adopting a clear and transparent policy on how the data collected is stored, treated, protected and used to benefit the consumer. Regarding the perception of risk, if managers convince consumers that the data collected on the internet is protected, they tend to be less concerned about privacy.

The results suggest different aspects influencing the willingness to disclose personal information online, including different responses considering consumers’ PCs. Through their policies and legislation, the authors understand that governments must be attentive to this aspect, establishing regulations that protect consumers’ data in the virtual environment. In addition to regulatory policies, education campaigns can be carried out for both consumers and managers to raise the discussion about privacy and the availability of information in the online environment, demonstrating the importance of protecting personal data to benefit the government, consumers and organizations.

Although there is increasing research on consumers’ privacy, studies have not considered their attitudinal classifications – high, moderate and low concern – as moderators of willingness to disclose information online. Researchers have also increased attention to the antecedents of PCs and disclosure of information but overlooked possible mechanisms that explain the relationship between them.

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.

An area of information technology (IT) in organizations is required to manage resources efficiently. For this, IT certifications are adopted by companies and sought by professionals. However, these have many requirements and to identify which are paramount to the performance of their activities and/or are much more important to IT managers is not a trivial task. The purpose of this study is to identify how the processes of the Information Technology Infrastructure Library (ITIL) v3 and Control Objectives for Information and Related Technology (CobiT) 5 certifications are analyzed by IT managers. Regarding the knowledge of professionals about the processes, which are more important, less important or indifferent in the manager’s view.

A survey is carried out with IT managers using questions elaborated according to the Kano model in which the processes of the analyzed certifications are related to classify according to the proposed model.

Of the 64 analyzed processes, 20 CobiT processes and 13 ITIL processes were classified as must-be requirements. Another 17 CobiT processes and 9 ITIL processes were classified as one-dimensional and 5 ITIL processes are present in more than one relationship with CobiT processes and, depending on the relationship, they were classified as must-be or one-dimensional requirements.

It is concluded that this study contributes in the discussion of the importance of the ITIL and CobiT implementations and analyzes the relevance of ITIL and CobiT certification processes in the view of IT managers, providing useful information for the professionals in terms of prioritization of the processes expected by the managers.

The purpose of this paper is to examine the effects of different menu labelling formats on healthy food choices in a real restaurant setting.

This cross-sectional, randomised and controlled parallel-group trial was conducted in Brazil in 2013. In total, 313 university students were randomly assigned to one of three parallel groups with different menu labelling formats. Of these, data from 233 students were analysed. The others did not attend and were excluded. Intervention Group 1 (n=88) received information in the form of a traffic light plus guideline daily amounts, while Intervention Group 2 (n=74) was presented with ingredients list plus highlighted symbols (IL+S). The control group (n=71) received a menu with no menu labelling. Data were collected on one weekday in a restaurant setting. Trial outcomes were assessed by healthy food choices.

Healthy food choices of students who received the menu showing IL+S were significantly higher when compared to the other groups. This same menu labelling format positively affected healthy food choices in women, not overweight participants and in participants who often ate out more than twice a week.

Menu labelling format presenting ingredients list and highlighted symbols was positively associated with healthy food choices among the university students in Brazil. This type of labelling could be adopted in future legislation on menu labelling in Brazil and around the world.

This study aims to examine how Brazilian universities have implemented the sustainable development goals (SDGs) in institutional practices, curriculum and teaching, management and community outreach programs.

This study is based on content analysis of the data sets of Brazilian higher education courses and their link to SDGs. A literature review has also been developed to integrate the knowledge of sustainability practices in Brazilian universities. Dashboards will be used to present the related findings.

Brazilian universities’ practices have concentrated their efforts on SDGs, which include responsible consumption and production, sustainable cities and communities and quality education. The literature emphasizes energy efficiency, reflecting its prominence as a subject of study among universities.

This research highlights the innovative use of data analysis techniques to present the findings. It also provides examples of environmental, social and governance (ESG) practices, frameworks and tools that can help sustainability management in this sector.