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Article
Publication date: 6 March 2017

Samuel Moretti Bernardo, Rosley Anholon, Olivio Novaski, Dirceu Silva and Osvaldo Luiz Gonçalves Quelhas

The purpose of this paper is to identify what are the main causes that lead strategies to decline at execution phase.

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Abstract

Purpose

The purpose of this paper is to identify what are the main causes that lead strategies to decline at execution phase.

Design/methodology/approach

The paper adopted the strategy of survey with the 69 Brazilian businessmen. The questionnaire was developed from 16 causes pointed out in the literature and the results analyzed using Cronbach’s α coefficient, multidimensional scaling, exploratory factor analysis and Pearson correlation coefficient.

Findings

The results of statistical analysis showed that the main causes are primarily associated to leaders’ defaults during execution strategies, lack of support and feedback of senior management, no involvement of the teams during the strategies formulation, failure of communication on the strategic objectives in all organizational levels, and others.

Research limitations/implications

The 69 businessmen work in different sectors and there may be specific causes for each sector. The research presented by this paper did not have objectives to analyze specific sectors of the economy.

Practical implications

The results are extremely important and useful for managers during the implementation phase of the strategies and researchers in the field of business strategies.

Originality/value

There are no research with the same focus and objective presented by this paper about Brazilian companies.

Details

International Journal of Productivity and Performance Management, vol. 66 no. 3
Type: Research Article
ISSN: 1741-0401

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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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