José Carlos Tiomatsu Oyadomari, Paulo Sérgio Lima Pereira Afonso, Ronaldo Gomes Dultra-de-Lima, Octavio Ribeiro Ribeiro Mendonça Neto and Maria Carolina Gazso Righetti
The purpose of this paper is to investigate how the use of flexible budgets may influence different institutional logics (organizational inertia and flexibility).
Abstract
Purpose
The purpose of this paper is to investigate how the use of flexible budgets may influence different institutional logics (organizational inertia and flexibility).
Design/methodology/approach
A qualitative research based on a single case study in a multinational subsidiary company was carried out. The data were mainly collected using the dialog technique through open-ended and semi-structured interviews and complemented with direct observation in informal and formal meetings and the analysis of internal documents. Content analysis was used for the analysis of the findings.
Findings
The use of flexible budgets, which isolates the negative variations due to the decrease in sales volume, may contribute to organizational inertia. However, this can be counterbalanced if the managers try to minimize the decline in performance through initiatives that promote organizational flexibility. In this case study, it was found that the alignment between the production director and the controller, who frequently work under different institutional logics, was important to stimulate organizational flexibility particularly in continuous improvement projects.
Research limitations/implications
The findings of this paper are based on only one in-depth case study. Hence, the results cannot be generalized, but a theoretical contribution can be made. Furthermore, the findings are constrained by the constructs used and the specific managerial and theoretical perspectives that have supported the analysis.
Practical implications
These results can be useful particularly for companies that are dealing with the abrupt drop in the sales volume and use the flexible budget as a performance assessment technique. These firms must pay attention because this combination can stimulate organizational inertia. To counteract this problem, it is necessary that controllers and the managers work by understanding the initiatives that promote organizational flexibility, mainly by Kaizen projects, which can minimize performance decline.
Social implications
The main contribution may be how to deal with the different managers’ behaviors, given the decrease in sales volume, and it can help an organization survives in times of economic recession and fierce competition environments.
Originality/value
This paper contributes to both practical and academic dimensions. Indeed, despite being widely used, flexible budgeting is not a widely researched topic.
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Sérgio Lima and Francisco de Assis Carlos Filho
In recent years, much has been discussed about new consumer practices based on the sharing economy. In this context, the purpose of this paper is to map out the international…
Abstract
Purpose
In recent years, much has been discussed about new consumer practices based on the sharing economy. In this context, the purpose of this paper is to map out the international scientific production on sharing economy.
Design/methodology/approach
The research adopted a descriptive qualitative approach. Based on a sample of 95 documents collected in the Scopus database, analyses of bibliometric and sociometric indicators were carried out, as well as content analyses were conducted to identify the main thematic categories in the field.
Findings
The results show that sharing economy is an emerging topic, and of late, the research in this field has grown rapidly. The study provides a mapping of top journals and authors, works of greatest impact and of co-authorship, co-citation and bibliographic coupling networks, which evidence the low intensity of researcher’s interactions and scientific production dispersion in the field. The main subjects found in the sharing economy literature are determinants, motivations and barriers, sharing economy impacts, regulation, models and frameworks, critical approach and entrepreneurship and sharing-based new businesses.
Research limitations/implications
The analyses did not take into account the timing perspective. Further research could undertake a timeline-based approach in order to present direct citation networks and to relate works according to the year when they were published.
Originality/value
The study innovates by identifying the main subjects in the sharing economy literature, as well as by presenting network analysis for some bibliometric indicators, complementing previous research in the field.
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Sergio Morales and Oswaldo Morales
The contribution of the present case lies in the critical view that every business actor should exercise – be it general manager, middle management, supervisor or executive – when…
Abstract
Learning outcomes
The contribution of the present case lies in the critical view that every business actor should exercise – be it general manager, middle management, supervisor or executive – when building a strong organizational culture in corrupt political environments.
Case overview/synopsis
The purpose of this case study is to explore the dilemma in which Marcelo Odebrecht, once CEO of Odebrecht, found/determined whether to continue with the business model established by the founders of Odebrecht or take a new path for the organization. After exploring the corrupt acts of Odebrecht and the scope of Operation Lava Jato, the reader can reflect on the importance of organizational culture (according to the three levels proposed by Schein) in the face of the emergence of corruption. By generating discussions about organizational culture, business ethics, political culture and corruption, the organizational culture of Odebrecht is problematized in relation to its real behavior.
Complexity academic level
Students of administration, business and international business undergraduates and graduates, as well as members of senior management in companies in the infrastructure sector. Also, given the plurality of possible readings, it is recommended that the case also be used in courses or specializations in organizational psychology, organizational sociology or organizational anthropology.
Supplementary materials
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Subject code
CSS 5: International Business.
Details
Keywords
Prospects for Brazil in 2025.
Details
DOI: 10.1108/OXAN-DB290750
ISSN: 2633-304X
Keywords
Geographic
Topical
Manuel Alonso Dos Santos, Ferran Calabuig Moreno and María Huertas González-Serrano
Ali Al-kassab-Córdova, Claudia Silva-Perez, Andres Quevedo-Ramirez, Marco Gonzalo Mendoza Lugo, Jonathan Azcarruz-Asencios, Giancarlo Castañeda-Montenegro, Sergio Bravo-Cucci and Jorge L. Maguina
Depression has become a major health concern, particularly in developing countries. This disorder is highly prevalent among certain vulnerable populations, such as prisoners. In…
Abstract
Purpose
Depression has become a major health concern, particularly in developing countries. This disorder is highly prevalent among certain vulnerable populations, such as prisoners. In Peru, prisons are overcrowded, and the health of prisoners is neglected. Thus, this study aims to estimate the prevalence of depression diagnosed during incarceration in male inmates from all Peruvian prisons and assess its associated factors.
Design/methodology/approach
A cross-sectional study was conducted based on the secondary data analysis of the National Census of Prison Population 2016 in Peru. This study included records of prisoners who reported whether they were diagnosed with depression by a health-care professional after admission into the prisons. Descriptive, bivariate and multivariable analyses were performed.
Findings
Of the 63,312 prisoners included in this study, 1,007 reported an in-prison diagnosis of depression by a health-care professional, which represents a prevalence of 1.59%. Substance use disorder (adjusted prevalence ratio [aPR] 3.10; 95% confidence interval [CI]: 1.91–5.03), hypertension (aPR 7.20; 95% CI: 6.28–8.24) and previous discrimination (aPR 1.97; 95% CI: 1.62–2.40) were strongly associated with depression, even when adjusting for multiple confounders. Other directly associated variables were, for example, violence during childhood, infrequent visits in prison and diabetes.
Originality/value
The right of prisoners to adequate health care is being neglected in Peru. Mental health is a cornerstone of health quality. Acknowledging which factors are associated with depression in prison is important to implement strategies to improve the mental health of prisoners.
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Sergio P. Pellegrini, Flavio C. Trigo and Raul G. Lima
In the context of electrical impedance tomography (EIT), this paper aims to evaluate limitations of estimating conductivity or resistivity, as well as the improvements achieved…
Abstract
Purpose
In the context of electrical impedance tomography (EIT), this paper aims to evaluate limitations of estimating conductivity or resistivity, as well as the improvements achieved with the use of an alternate description of the solution space, the logarithmic conductivity.
Design/methodology/approach
A quantitative analysis is performed, solving the inverse EIT problem by using the Gauss–Newton and non-linear conjugate gradient methods for a numerical phantom of 15 elements. A property of symmetry is studied for the direct EIT problem for a phantom of 385,601 elements.
Findings
Solving the inverse EIT problem in logarithmic conductivity is more robust to the initial guess, as solutions are kept within physical bounds (conductivity positiveness). Also, convergence is faster and less dependent on the final values of the estimates.
Research limitations/implications
Logarithmic conductivity provides an advantageous description of the solution space for the EIT inverse problem. Similar estimation problems might be subject to analogous conclusions.
Originality/value
This study provides a novel analysis, quantitatively comparing the effect of different variables to solve the inverse EIT problem.
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Keywords
Juliano Munik, Edson Pinheiro de Lima, Fernando Deschamps, Sergio E. Gouvea Da Costa, Eileen M. Van Aken, José Marcelo Almeida Prado Cestari, Louisi Francis Moura and Fernanda Treinta
This study aims to conduct a literature review on factors that influence the implementation and design of performance measurement systems in nonprofit organizations.
Abstract
Purpose
This study aims to conduct a literature review on factors that influence the implementation and design of performance measurement systems in nonprofit organizations.
Design/methodology/approach
The research strategy is conceived through a literature review focused on the analysis of authorship, supported by bibliometric techniques such as citation, co-citation and co-authorship social networks.
Findings
Models and theories proposed for measuring performance in non-profit organizations are being researched, starting to form an intellectual structure related to performance measurement systems and nonprofits. Three main research topics have been given more attention: strategic performance and public service performance, health-care performance and nonprofit operations strategy and performance measurement.
Research limitations/implications
The study is limited to scientific journal papers and could benefit from the addition of new sources of information such as conference papers, books and standards. The body of knowledge of this topic could also benefit from an in-depth investigation through a comprehensive review of models and theories, as a proposal for a future research agenda.
Practical implications
As practical applications are identified, groups of researchers in different countries and subjects that can generate research agendas, scientific communities used to investigate issues related to performance in nonprofit activities.
Originality/value
Performance measurement in nonprofit organizations is a topic of study that has been receiving considerable attention in recent years, to the point that the literature is revealing specific models for measuring performance in this type of organizations. Particular models and theories are being conceived, specializing existing models and theories related to performance measurement and management.
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Andreia Pasqualini Blass, Sergio E. Gouvea da Costa, Edson Pinheiro de Lima and Lilian Adriana Borges
This paper aims to propose a new framework to define relevant and meaningful indicators for monitoring and assessing environmental performance to improve health-care systems and…
Abstract
Purpose
This paper aims to propose a new framework to define relevant and meaningful indicators for monitoring and assessing environmental performance to improve health-care systems and operations.
Design/methodology/approach
A comprehensive literature review followed by field studies conducted with ten hospitals in the southern region of Brazil underlined the scarcity of consistent frameworks applied in practice to measure, monitor and improve environmental performance. A new framework was developed and proposed to address this issue. The proposed framework is operationalized through a “process approach” and evaluated in terms of feasibility (Can the process be followed?), usability (Is the approach easily followed?) and utility (Are the results useful for managers?).
Findings
The paper proposes a framework and a process to evaluate the environmental performance in hospitals.
Practical implications
The proposed framework represents meaningful guidance to managers for strategy formalization, goal setting and environmental performance assessment and monitoring.
Originality/value
The paper proposes a systematic framework for measuring environmental performance in hospitals drawn from the literature review, current legislation and best practices reported in literature.
Details
Keywords
Ana Sofia Ramos, Jonas Hammerschmidt, Antonio Sérgio Ribeiro, Francisco Lima and Sascha Kraus
The purpose of this longitudinal study is to examine the dual career and entrepreneurial experiences of professional football players and their influence on the career transition…
Abstract
Purpose
The purpose of this longitudinal study is to examine the dual career and entrepreneurial experiences of professional football players and their influence on the career transition process to entrepreneurship or employment.
Design/methodology/approach
The study examined a Portuguese employer–employee data set from 1991 to 2017 using the logit model, a binary choice regression model that allows predicting the probabilities of two possible qualitative and binary outcomes.
Findings
Entrepreneurial experience is the key driver for retired football players to pursue entrepreneurship. Having a dual career and working during the athletic career leads to higher chances of continuing in the labor market as an employee. Higher education levels did not significantly influence the decision to pursue a second career but having secondary education increases the chances of continuing as an entrepreneur.
Research limitations/implications
First, the study aims to shed light on success factors in career transition of professional football players who engage in a dual career. Second, the authors introduce sport entrepreneurship as a possible activity alongside an athletic career.
Practical implications
Athletes can benefit from the experience they gain during a dual career in the process of career transition. Working in the final year of an athletic career represents a promising strategy to gain work experience alongside sport without jeopardizing sporting success.
Originality/value
This study adds evidence to the contemporary discourse on dual career theory and career transitions and reconciles the theory of sport entrepreneurship and dual careers.