60 resultados citaram: RAUSP Management Journal

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Artigo

BODY AND SENSES IN ORGANIZATIONAL RESEARCH: EMPATHIC UNDERSTANDINGFROM AN EMBODIED EXPERIENCE

ABSTRACT Purpose: The purpose of this paper is to discuss the contributions of the method of empathic understanding to the field of Organizational Studies by highlighting the corporeality and sensitivity of the researcher in the production and interpretation of data. Originality/value: Since empathic understanding can be viewed as a method for analyzing the researcher’s experience during fieldwork, this paper situates the role of the researcher’s body as an instrument for the collection of data during their research. The theory of organizational aesthetics is taken as a basis to discuss the relevance of the sensory dimension during the research process. Without giving priority to any particular sense (such as that of sight, for example), the construction of scientific knowledge is therefore discussed in terms of the human senses that respond to diverse stimuli by highlighting the relevance of the processes involved in the production of embodied and sensible knowledge for Organizational Studies. Design/methodology/approach: A theoretical-empirical study of qualitative nature was carried out in a street market of a Brazilian city. The method of empathic understanding directed the entire process of data collection and analysis, in which the limitations of field observations were discussed by expanding the notion of the researcher’s own experience into that of a sensory experience. Findings: The findings suggest that it is possible for the researcher to engage their mind and body during research by experiencing the field and overcoming dichotomies such as cognition/sensitivity. Such an engagement can be viewed as a major contribution of the method of empathic understanding to Organizational Studies. Thus, the notion of the body as a major vehicle for the construction of knowledge is made evident in this paper through both the discussion of the empathic understanding approach and the research carried out.
Artigo

Sociodemographic and occupational profiles of organizational commitment in federal universities

ABSTRACT Purpose: Based on the three-dimensional model of Meyer and Allen (1991), this study outlined organizational commitment profiles (OCP) for public service workers working at two federal universities, as well as sociodemographic and occupational characteristics associated with these profiles. Originality/value: OCP emerged as part of the Brazilian research scenario on organizational commitment (OC), as well as discussions that approached the implications of such profiles, in the public sector and public higher education institutions (HEIs). Design/methodology/approach: The research methodology included quantitative, descriptive, and field-based approaches. In the study, 470 respondents worked in administrative areas of two federal universities in Northeast Brazil in three occupational categories: technical servants, managers, and outsourced workers. The techniques used were exploratory factor analysis and latent profile analysis. Findings: As a basis for modeling the factorial structure of the OC scale (affective, normative, and continuance dimensions), four OCP were identified: uncommitted, affective-continuance commitment, moderate, and affectively committed. The uncommitted were primarily men and workers with less job tenure. The majority of the affective-continuance commitment and affectively committed were occupied by technical public servants and outsourced workers, while managers concentrated on the affective-continuance commitments.
Artigo

Perfis de comprometimento organizacional em universidades federais: Características sociodemográficas e ocupacionais

RESUMO Objetivo: Esta pesquisa objetivou delinear os perfis de comprometimento organizacional (PCO) de diferentes trabalhadores do serviço público, em duas universidades federais, tomando como base o modelo tridimensional de Meyer e Allen (1991), e discutir características socio-demográficas e ocupacionais associadas a tais perfis. Originalidade/valor: Os resultados permitiram a emergência de novos PCO no cenário de pesquisa brasileiro sobre comprometimento organizacional (CO), assim como discussões que abordam as implicações de tais perfis, considerando o cenário do setor público e das instituições de ensino superior (IES) públicas. Design/metodologia/abordagem: Trata-se de uma pesquisa quantitativa, descritiva e de campo. O campo de pesquisa foi constituído por 470 respondentes de três categorias ocupacionais distintas: servidores técnicos, gestores e terceirizados, atuantes em áreas administrativas de duas universidades federais do Nordeste. Utilizaram-se as seguintes técnicas: análise fatorial exploratória e análise de perfis latentes. Resultados: Considerando a estrutura fatorial da escala de CO (dimensões afetiva, normativa e de continuação), foram delineados quatro PCO: descomprometidos; comprometidos de combinação afetivo-continuação; moderados; e comprometidos afetivamente. Os trabalhadores com menor tempo de serviço e do gênero masculino predominaram entre os descomprometidos. Os servidores técnicos e os terceirizados predominaram entre os comprometidos de combinação afetivo-continuação e os comprometidos afetivamente, enquanto os gestores concentraram-se entre os comprometidos de combinação afetivo-continuação.
Artigo

Social impact measures for social innovation: Challenges and pathways

ABSTRACT Purpose: How to evaluate the social impact of social innovation has emerged as an important question posed by academics, organizations, and policymakers in recent years. One reason for this is the increasing concern with the social impact of different types of organizations and social practices, particularly in response to a recognition of the urgency of developing more inclusive economies and societies. To find an answer to this question, this research seeks to investigate the state-of-the-art in terms of social innovation impact measurement, drawing on both scientific literature and practitioner literature. Originality/value: This research discusses the challenges posed by measuring the impact of social innovation initiatives and how these measurements may change the assessment process. The analysis finds that methodologies for measuring social innovation have mainly been undertaken in Europe, where these initiatives are largely addressed. Design/methodology/approach: This paper adopted a qualitative research approach based on the scoping review method. This method is widely used to identify emergent topics in scientific literature, aiming to identify implications for research and decision-making. The research was developed based on different steps to obtain information about the social impact measurement indicators and their overall contribution to the advancement of social innovation. Findings: The results also confirmed the lack of social innovation frameworks, methodologies, and tools capable of measuring the social impact of social innovations. Furthermore, a set of barriers in this field was identified, which can be used to channel better upcoming academic research on developing social impact indicators for social innovation.
Artigo

Growth intentions of individual microentrepreneurs: Proposal of measurement

ABSTRACT Purpose: This research aims to validate two scales to measure growth intentions and respective inhibiting factors for individual microentrepreneurs (MEI). Originality/value: The study proposes scales to measure the growth intentions of MEI. It brings an instrument to analyze growth intentions and barriers to growth in a specific context that has not yet been explored. Design/methodology/approach: Two scales were constructed following Hair et al. (2019). They were validated with 134 MEI. Then, exploratory factor and reliability analyses were performed. Findings: The scales were validated and characterized as a multidimensional growth intentions scale consisting of the following dimensions: personal interest, social status, and family background. The growth intentions inhibiting factors scale is composed of the items: personal interest, market assessment, and financial resources. Both scales can be used in education programs and policies for MEI training. Further studies may explore the longitudinal character of growth intentions and focus on measuring growth intentions in segments of high growth potential.
Artigo

Influence of human values on impulse buying behavior: A gender analysis

Abstract Purpose: This study aimed to analyze the influence of human values on impulse buying behavior and whether this influence differs between genders. Originality/value: The research contributes to the understanding of the relationship between the values individuals prioritize and their impulsive buying behavior. The results can offer guidance to professionals and business managers in conducting their sales strategies and to researchers when considering human values in investigations of buying behavior, enabling new understandings. Design/methodology/approach: A model with two scales, impulsive buying and human values, consolidated in the Brazilian context, was applied, resulting in 414 responses analyzed through structural equation modeling. Findings: The results demonstrated that human values affect impulsive buying behavior, indicating that the values of pleasure, emotion, and religiosity have a positive relationship, and the values of health and knowledge have a negative relationship. Samples by gender presented significant differences, as survival and emotion have a greater positive influence on impulsive buying in men, while women are more influenced by the pleasure and emotion values and have a negative relationship with the affectivity value.
Artigo

Key factors for collaboration between stakeholders in Industry 4.0 manufacturing projects: Amplifying project support

ABSTRACT Purpose: The implementation of new technologies in Industry 4.0 integrates companies and enables project stakeholders to combine their knowledge and interests and, consequently amplifying project support. This study aimed to present key factors that facilitate collaboration between stakeholders in Industry 4.0 manufacturing projects. Originality/value: Despite collaboration being frequently mentioned in Industry 4.0 academic research, only a few studies have investigated the crucial factors for collaboration between project stakeholders. Design/methodology/approach: We chose an exploratory and qualitative approach. Based on data from semi-structured interviews and secondary documents, seven Industry 4.0 projects were characterized. A comparative content analysis led to eight factors facilitating collaboration in these smart manufacturing projects. Findings: The key factors for collaboration between stakeholders in manufacturing projects of Industry 4.0 were: the definition of shared goals, joint problem-solving, information exchange, trust relationships, top management support, learning mindset, end-user centrality, and long-term relationships. Conclusions: As a theoretical implication, we showed that Industry 4.0 projects facilitate the implementation of new business models in manufacturing companies. Besides, as a practical implication, we showed leading manufacturers organizing central 4.0 teams as collaboration hubs.
Artigo

Impact of women’s participation on the relationship between CSR and economic performance

Abstract Purpose: This study aims to analyze the relationship between corporate social responsibility (CSR) and company economic performance, moderated by women’s participation, under the lens of upper echelon theory. Originality/value: The findings can enhance discussions regarding the significant role of women in leadership positions as a factor that fosters the adoption of CSR practices and their impact on companies’ economic performance. Design/methodology/approach: The research utilized data from Refinitiv EIKON on companies listed on stock exchanges in Latin American countries, covering six countries (Argentina, Brazil, Chile, Colombia, Mexico, and Peru) between 2012 and 2021. The dataset included 12,531 observations. For the analysis, we employed the Heckman model, considering economic performance as the dependent variable, CSR as the independent variable, and women’s participation as a moderator in this relationship. Control variables such as board size, CEO duality, company size, and leverage were also included. Findings: The results demonstrate a relationship between CSR and economic performance and the moderating role of women’s participation in this relationship. Furthermore, the results suggest that policies promoting the inclusion of women in executive positions and boards are not only a matter of equity but also a business strategy that can lead to better financial results.
Artigo

Stakeholders and institutional change: Regulation of socio-environmental responsibility in the Brazilian financial system

Abstract Purpose: Understanding how stakeholders of a governmental regulatory entity exert influence in processes of gradual and transformative institutional change. Originality/value: It combines stakeholder theory and the theory of gradual and transformative institutional change, characterizing actors simultaneously as stakeholders and agents of institutional change. The study advances by analyzing how regulated entities influence the regulatory entity and form associations to increase their influence. Design/methodology/approach: This qualitative study adopted a case study on the regulation of socio-environmental responsibility in the Brazilian Financial System (Sistema Financeiro Nacional [SFN). Primary data were collected through ten in-depth interviews with actors directly involved in the case, and secondary data were gathered from publicly accessible documents from the Central Bank of Brazil (Banco Central do Brasil [BCB]). Content analysis was conducted using codes developed based on the study’s theoretical framework. Findings: It was observed that stakeholders sought to maximize their relevance and prevalence of their interests by forming associations, which accumulate the attributes of their members (power, legitimacy, and urgency) and represent them to the regulatory body, which also benefits from the reduced number of relationships it needs to manage. Additionally, different stakeholders adopted distinct strategies of institutional change throughout the process (displacement, drift, conversion, and layering), according to their perception of the level of discretion in the interpretation and implementation of the regulation and the possibilities of veto.
Artigo

Intention to leave federal public companies: A study based on the theory of planned behavior and organizational entrenchment

Abstract Objective: To verify whether attitudes, subjective norms, and perceived behavioral control (components of the theory of planned behavior), as well as organizational entrenchment, are predictors of the intention to leave a federal public company. Originality/value: This is the first Brazilian study to use the complete model of the theory of planned behavior, together with organizational entrenchment, to explain the formation of the intention to leave a public company. Design/methodology/approach: Cross-sectional survey approach. The sample of 535 professionals from the National Supply Company (CONAB) was recruited nationwide. The data was analyzed using two multiple linear regression models. Results: One of the regression models indicated that attitudes (measured using a job satisfaction scale), subjective norms, and organizational entrenchment predict the intention to leave CONAB. The regression model, including the dimensions of the constructs, showed that satisfaction with the nature of the work, satisfaction with promotions, limited alternative jobs, and subjective norms are predictors of the intention to leave the organization. This second model explained 50.95% of the variance in the intention to leave CONAB, a high percentage. Contribution/implications: The study increases the internal precision of the perceived behavioral control scale in the context of the intention to leave a public organization. Some factors can be managed, at least in part, to prevent good public employees from deciding to resign; these include job design, a promotion policy that truly values merit (and not just length of service), and the positive perception of family members and people of importance to the employee regarding the significance and value of public service.
Artigo

Organizational citizenship behavior for the environment: An analysis in universities

Abstract Objective: To understand the influence of organizational commitment on the relationship between personal norms and employees’ organizational citizenship behavior for the environment, from the perspective of Norm Activation Theory. Originality/value: The relationship between organizational commitment and pro-environmental organizational behavior (OCBE) still requires further analytical depth, since the existing literature does not present a consensus regarding the degree or form of influence of this construct on such behaviors. At the same time, it is observed that Norm Activation Theory (NAT), despite being widely used in research on sustainable practices, has been little explored specifically in the context of OCBEs. Design/methodology/approach: Scales measuring personal norms, organizational commitment, and OCBE were administered to employees (faculty and administrative staff) from three Brazilian universities, resulting in a sample of 318 respondents. The Structural Equation Modeling (SEM) method was used to analyse the data. Results: The data showed that organizational commitment did not mediate the relationship between personal norms and OCBE. However, the relationship between personal norms and OCBE was confirmed, suggesting that, regardless of context, individual values and beliefs are important predictors of environmental engagement, and that intervention strategies based on employees’ organizational commitment may not be effective for this type of behavior. Contribution/implication: Although the hypothesis predicting an association between organizational commitment and organizational citizenship behavior toward the environment (OCBE) was not corroborated by the results, the research presents relevant contributions in both the theoretical and practical fields about the constructs investigated. Among these findings, the confirmation of a positive relationship between personal norms and OCBE stands out.
Artigo

Minha Ideia de Negócio (MIN): A Tool to Strengthen Low-Income Entrepreneurship

ABSTRACT Objective: this article discusses the adaptation of the business model canvas in light of the concept of emancipatory social innovation (ESI) to address the needs of low-income entrepreneurs. Method: the action research method was used, with interviews and focus groups as data collection tools, conducted based on co-creation with entrepreneurs from the Formô Hub in Porto Alegre, Brazil. Results: the My Business Idea (MIN) model was developed, a robust yet simplified tool adapted to the local context that facilitates business modeling in socially vulnerable communities. Conclusion: the MIN helps overcome barriers to accessing business knowledge by translating the logic of the BMC into simple, context-sensitive language developed collaboratively. By encouraging reflection, the use of local resources, and active participation, the tool supports the structuring of businesses that are better aligned with peripheral realities, strengthening entrepreneurs’ autonomy, protagonism, and capacity for action. In this way, the MIN emerges as an instrument capable of fostering inclusion, community development, and meaningful progress toward social emancipation.
Artigo

Minha Ideia de Negócio (MIN): Uma Ferramenta para Fortalecer o Empreendedorismo de Baixa Renda

RESUMO Objetivo: este artigo discorre sobre a adaptação do business model canvas à luz do conceito de inovação social emancipatória (ISE), para atender às necessidades de empreendedores de baixa renda. Método: utilizou-se o método de pesquisa-ação, tendo como instrumentos de coleta de dados entrevistas e grupos focais, os quais foram conduzidos com base na cocriação com empreendedores do Formô Hub, em Porto Alegre, Brasil. Resultados: foi desenvolvido o modelo Minha Ideia de Negócio (MIN), uma ferramenta robusta, mas simplificada, adaptada ao contexto local, facilitadora da modelagem de negócios em comunidades socialmente vulneráveis. Conclusão: o MIN contribui para superar barreiras de acesso ao conhecimento em gestão ao traduzir a lógica do BMC em uma linguagem simples, sensível ao contexto e construída de forma colaborativa. Ao estimular a reflexão, o uso de recursos locais e a participação ativa, a ferramenta apoia a estruturação de negócios mais aderentes às realidades periféricas, fortalecendo a autonomia, o protagonismo e a capacidade de ação dos empreendedores. Assim, o MIN consolida-se como um instrumento capaz de promover inclusão, desenvolvimento comunitário e avanços rumo à emancipação social.
Artigo

Entrepreneurial Orientation and SMEs’ Performance: The Role of Business Networks

ABSTRACT Objective: this study examines the impact of entrepreneurial orientation (EO) on the financial and operational performance of small and medium-sized enterprises (SMEs) and investigates the role of business networks in this context. This cross-sectional study empirically analyzes SMEs’ performance and their level of EO. We propose that EO affects the performance of SMEs and that business networks influence this relationship. Theoretical approach: the study is grounded in the existing EO literature, which encompasses the firm’s propensity to engage in innovative, proactive behaviors and take risks to remain competitive. Emerging markets are relevant to the study, given the challenges posed by institutional voids and the importance of business networks in enhancing the competitiveness of SMEs. Methods: to this end, 155 SMEs were surveyed, and data were analyzed using a structural model and regression analysis. Results: EO enhances both the financial and operational performance of SMEs. However, business networks did not show a moderating effect on this relationship. Instead, additional investigation confirms the importance of business networks for SMEs’ innovativeness. Conclusions: the study extends knowledge of EO in the context of SMEs and discusses alternative interaction models for business networks and social capital in emerging economies.
Artigo

The rationales behind family business digitalization

Purpose This study aims to explore the factors influencing digital adoption within family businesses, highlighting its role in ensuring operational continuity, competitiveness and long-term viability. Design/methodology/approach A qualitative multiple-case study incorporated in-depth interviews with representatives from 13 family businesses across diverse industries. Data were analysed using thematic coding and cross-case analysis to identify key themes and rationales behind digital adoption. Findings This study identifies nine primary rationales for digital adoption: agility, collaboration, competitiveness, cost efficiency, productivity, innovation, sales orientation, time savings and operational streamlining. This study proposed a conceptual model to illustrate these forces. Research limitations/implications The findings enrich existing literature on family business digitalization by identifying key drivers and proposing a conceptual framework. Given its geographic focus, scholars should cautiously generalize findings. Practical implications Family business practitioners can leverage the identified forces to adopt digital technologies strategically, enhancing operational efficiency and market relevance. Social implications Digital adoption supports family business sustainability, job creation and long-term economic contributions. Originality/value This research provides actionable insights into digital adoption rationales for the family business operating within a developing economy.
Artigo

Associações entre características de organizações híbridas e elementos contextuais de resiliência organizacional

Estudos recentes apontam que a gestão de organizações híbridas enfrenta desafios para viabilizar a conciliação de lógicas concorrentes. Sendo assim, este estudo identifica características singulares de organizações híbridas, apresenta um mapa conceitual desenvolvido através de uma estratégia concept-centric para sistematizar novas relações entre dimensões e características sigulares, além de propor um modelo processual que descreve associações entre características singulares de organizações híbridas com elementos contextuais de resiliência organizacional. Foi possível verificar que as características singulares utilizadas no mapa conceitual reforçam processos capazes de contribuir para resiliência organizacional. Os resultados apresentam uma perspectiva de associação dos elementos contextuais da resiliência organizacional com três características de organizações híbridas: (i) missão, benefícios e impactos pretendidos; (ii) impacto social; (iii) governança e parcerias. Detectou-se nessas características um potencial desenvolvedor de dimensões capazes de auxiliar para resiliência organizacional, assim como um forte senso de propósito. Ademais, valores fundamentais como integração, interdependência e cooperação ficaram evidentes dentre as dimensões sob investigação.
Artigo

Intraempreendedorismo no setor público por meio de ações formativas e educativas das escolas de governo brasileiras

Melhorias interorganizacionais das instituições públicas passam pela ressignificação do seu capital humano, inclusive no que tange às competências empreendedoras. Nesta perspectiva, as Escolas de Governo (EGs) podem contribuir com a formação e capacitação de funcionários públicos. Assim, o objetivo aqui proposto é compreender as evidências de diretrizes educativas e formativas em prol do intraempreendedorismo no setor público por intermédio das EGs. Para tanto, foi realizado um estudo de casos múltiplos com três Escolas de Governo brasileiras dos três níveis federativos (federal, estadual e municipal). As entrevistas em profundidade foram submetidas à análise de conteúdo apoiadas no software IRAMUTEQ. Os resultados apontam a projeção da inovação como um pseudoempreendedorismo e a insinuação de diretrizes para um possível processo de educação para o empreendedorismo de servidores públicos, o que os tornaria potenciais intraempreendedores. Dentre essas diretrizes, destacam-se a análise do contexto, o perfil do aluno, os métodos de ensino e aprendizagem, aspectos jurídicos-legais, a adequação da infraestrutura e o papel dos facilitadores (mentores). Conclui-se que as EGs analisadas contribuem com a criação do valor público e valorização da imagem das organizações públicas por meio da ação intraempreendedora de seus servidores.
Artigo

Formação em administração e consciência política de estudantes de graduação

Este artigo visa compreender a formação em Administração e a construção da consciência política das(os) estudantes do Curso de Graduação em Administração da PUC Minas Campus Betim. Os eixos teóricos se baseiam na Pedagogia Crítica de Paulo Freire e no Modelo Analítico de Consciência Política (Sandoval & Silva, 2016). Este trabalho se orientou pela perspectiva crítica, sendo adotada a pesquisa qualitativa e o estudo de caso como estratégia de pesquisa. A coleta dos dados empíricos se deu por meio de pesquisa documental, observação não participante, entrevistas estruturadas e entrevistas qualitativas. Os dados foram analisados pelo método dialético-dialógico freireano. Os resultados evidenciaram que, na formação em Administração, há pequenas faíscas relacionadas ao Ensino. Todavia, devido a um processo de reprodução na formação, o Ensino tem se sobreposto a Pesquisa e a Extensão, e há uma dissociação entre Ensino, Pesquisa e Extensão, refletindo na sedimentação da percepção das(os) estudantes sobre a formação. Em relação a configuração da consciência política, há uma desmobilização concernente a Extensão, os Espaços Formativos e a participação cidadã nos lugares públicos participativos. O estudo contribui ao preencher uma lacuna nos estudos de Ensino Crítico em Administração, uma vez que adotar a pedagogia crítica de Paulo Freire, permite compreender o caráter ético-político da formação em Administração, apesar de algumas pessoas negarem tal politicidade. Além disso, a incorporação do Modelo Analítico de Consciência Política na análise lançou luzes sobre a (des)mobilização das(os) estudantes.
Artigo

Proposta de um índice de desempenho para a Defensoria Pública da União

Resumo A Defensoria Pública da União (DPU) é um órgão essencial para o funcionamento do sistema de justiça, de modo que avaliar seu desempenho é fundamental para aperfeiçoar a prestação dos serviços de justiça no país. O presente artigo tem o objetivo de propor e testar empiricamente um índice de desempenho da DPU. Os dados foram coletados por meio de entrevistas com defensores e gestores e em bases oficiais secundárias do órgão, e examinados mediante análise de conteúdo e análise fatorial exploratória e confirmatória. Os resultados mostram que, na percepção dos entrevistados, o desempenho da DPU deve ter como base as seguintes categorias: produtividade, êxito, capacidade de atendimento, qualidade do serviço, celeridade, acesso, descongestionamento e atuação extrajudicial. Os resultados da análise fatorial demonstram a validade de um índice de desempenho composto por quatro fatores, quais sejam: atendimento ao cidadão, quantidade de assistidos, conciliações extrajudiciais e taxa de êxito. A aplicação do índice mostra que o desempenho da DPU vem se reduzindo ao longo dos últimos anos - 2014 a 2017.
Artigo

Performance of Public Defender’s Offices: Dimensions, Indicators and Associated Factors

Abstract Public defender’s offices are institutions that work to guarantee access to justice through legal assistance, promote human rights and offer legal aid to vulnerable populations. Evaluating the performance of public defender’s offices is a complex task, but it is necessary to ensure adequate provision of the services offered and to provide greater benefits to the service users. This research aimed to identify the performance of public defenders and public defender’s offices, how it is measured and the factors associated with this performance. To this end, a review of scientific studies was carried out using the PRISMA protocol. The results allowed the systematization of indicators and factors associated with the performance of the two dominant dimensions of public defender’s offices: internal output and user satisfaction. Each dimension was categorized in relation to the different groups, with institutional, individual, subjective and objective perspectives. Next, all the indicators used in the literature to measure the performance of public defenders and public defender’s offices were presented and discussed. Finally, the research presents the explanatory factors associated with performance. The paper highlights the main theoretical, managerial and social contributions of the reviewed studies and offers a research agenda for future studies on the topic.
Artigo

Pagamento baseado em ações: análise quantitativa e qualitativa do contencioso tributário no Brasil

Resumo O pagamento baseado em ações é um mecanismo de recursos humanos, mas impacta positivamente a economia, por representar uma forma competitiva de contratação de talentos em um contexto disruptivo e globalizado, e permitir às startups contratar profissionais gabaritados utilizando menos caixa, o que promove inovação e competitividade, além de fomentar o mercado de capitais. No Brasil, porém, a insegurança jurídica pode restringir a utilização dessas políticas, pois não há definição de natureza jurídica e tributação. Foram identificadas somente sete orientações da Receita Federal sobre o tema, mas nenhuma contém análise de natureza jurídica. No contencioso administrativo, o tema foi analisado em primeira instância 165 vezes, todas relativas a stock options, consideradas remuneratórias. Em segunda instância administrativa, tem-se entendido preponderantemente pela natureza remuneratória, diferentemente do cenário judicial, em que 94% das 50 decisões se referem a stock options, consideradas não remuneratórias em 82% dos casos. Os projetos de lei em curso voltam-se às stock options e desconsideram estruturas como ações restritas, matching e phantom. Os resultados de pesquisa contribuem com normatizadores, reguladores, prática profissional e academia, demonstrando que o debate não pode ser limitado às stock options e deve haver segurança jurídica para viabilizar tais práticas e seus efeitos econômicos benéficos.
Artigo

Legitimacy Accounts no Debate sobre a Reforma dos Tribunais de Contas Brasileiros

Resumo O objetivo desta pesquisa foi investigar o processo político-cultural relacionado ao debate em torno da reforma dos Tribunais de Contas brasileiros (TCs), organizações de aplicação da lei responsáveis pelo controle de recursos públicos. A pesquisa centrou-se em analisar como legitimacy accounts conduzidos por diferentes categorias de atores se manifestaram no debate acerca da reforma dos TCs brasileiros no período de 2000 a 2017. Foram coletados dados de fontes documentais como discursos parlamentares, audiências públicas, debates e notícias. Também foram realizadas entrevistas com representantes de diversas categorias de atores, incluindo corporações profissionais, mídia, academia e sociedade civil organizada. Por meio da análise do processo de mobilização e dos argumentos centrais que apelaram para a legitimidade da reforma (legitimacy accounts), os resultados apontaram para: (a) a centralidade das corporações profissionais, tanto na mediação e tradução do debate, quanto no desenho de estratégias de intervenção no campo organizacional, e; (b) a identificação de aspectos organizacionais, relacionais, processuais, jurisdicionais e responsivos ligados à multidimensionalidade da legitimidade dos TCs. Os resultados contribuem para as áreas de estudos organizacionais, de administração pública e de administração da Justiça. JEL Code: D73, E6, H83
Artigo

In Defense of Theory and Original Theoretical Contributions in Administration

ABSTRACT This editorial proposes how to build original theoretical contributions in a context that privileges practice over theory, where Anglo-Saxon theories dominate the scientific field of administration, and it is even unclear what “theory” means. The central idea is that the approximation between theory and practice only exists when the theory is constructed in the concrete world, i.e., where practice happens. This means that the uncritical adoption of theories to understand specific realities leads to the false impression that “in theory, practice is different.” My conclusion is that the original theoretical contribution must consider the multiple ways of life, culture, and the constituent elements of the social phenomena one wants to research. Added to this is the appreciation of indigenous knowledge (scientific or otherwise) on the reality where one aims to offer an original theoretical contribution.
Artigo

Dilemmas about Aging and Retirement in the Film ‘Going in Style’

ABSTRACT This teaching case portrays the routine of Willie, Joe, and Albert, three retired elderly people who lose their pension acquired after many years of work at the Wechsler factory. The company is ending its activities in the United States and the bank of which Joe is a client will be managing its liabilities. Living a modest life, the characters will face problems arising from the new context of the post-retirement period. To solve their problems, they decide to rob a bank. The objective of the case is to discuss the aging process and the dilemmas involving the elderly in the retirement period. As far as the data source is concerned, the case is fictitious, built from the movie Going in style, directed by Zach Braff and starring Morgan Freeman (Willie), Michael Caine (Joe), and Alan Arkin (Albert). The case uses as a didactic resource the description of scenes and subsequent preparation of teaching notes, which allows teachers and undergraduate and graduate students (both lato and stricto sensu) to analyze and critically discuss the dilemmas faced by elderly people in the retirement period. The case can be applied in disciplines such as People Management, Human Resource Management, Work and Society, Diversity in Organizations, and Labor Relations.
Artigo

Em Defesa da Teoria e da Contribuição Teórica Original em Administração

RESUMO O objetivo deste texto é oferecer uma proposta de como construir contribuições teóricas originais diante de um contexto de desvalorização da teoria frente à prática, da miopia do que é teoria e do predomínio teórico anglo-saxão no campo científico da administração. A ideia central é que a aproximação entre teoria e prática só existe quando a teoria é construída no contexto no qual a prática acontece (mundo concreto), o que significa dizer que a importação de teorias de maneira acrítica para compreender realidades específicas é que leva à falsa impressão de ‘na teoria, a prática é outra’. Concluo dizendo que a contribuição teórica original deve levar em conta as multiplicidades de modo de vida, cultura e os elementos constituintes dos fenômenos sociais que se deseja pesquisar. Soma-se a isso a valorização dos conhecimentos locais (científicos ou não) já produzidos sobre a realidade na qual se pretende oferecer uma contribuição teórica original.
Artigo

Best Practices for Your Exploratory Factor Analysis: A Factor Tutorial

ABSTRACT Context: exploratory factor analysis (EFA) is one of the statistical methods most widely used in administration; however, its current practice coexists with rules of thumb and heuristics given half a century ago. Objective: the purpose of this article is to present the best practices and recent recommendations for a typical EFA in administration through a practical solution accessible to researchers. Methods: in this sense, in addition to discussing current practices versus recommended practices, a tutorial with real data on Factor is illustrated. The Factor software is still little known in the administration area, but is freeware, easy-to-use (point and click), and powerful. The step-by-step tutorial illustrated in the article, in addition to the discussions raised and an additional example, is also available in the format of tutorial videos. Conclusion: through the proposed didactic methodology (article-tutorial + video-tutorial), we encourage researchers/methodologists who have mastered a particular technique to do the same. Specifically about EFA, we hope that the presentation of the Factor software, as a first solution, can transcend the current outdated rules of thumb and heuristics, by making best practices accessible to administration researchers.
Artigo

Melhores Práticas para sua Análise Fatorial Exploratória: Tutorial no Factor

RESUMO Contexto: a análise fatorial exploratória (AFE) é um dos métodos estatísticos mais utilizados em administração. No entanto, sua prática corrente coexiste com regras de bolso e heurísticas proferidas há meio século. Objetivo: o propósito deste artigo é apresentar as melhores práticas e recomendações recentes para uma AFE típica em administração através de uma solução prática acessível aos pesquisadores. Métodos: nesse sentido, além de serem discutidas as práticas correntes versus as práticas recomendadas, ilustra-se um tutorial com dados reais no Factor, um software ainda pouco conhecido na área de administração, porém freeware, fácil de usar (point and click) e poderoso. O passo a passo ilustrado no artigo, além das discussões levantadas e de um exemplo adicional, também é disponibilizado no formato de vídeos tutoriais. Conclusão: através da metodologia didática proposta (artigo-tutorial + vídeo-tutorial), incentivamos os pesquisadores/metodologistas que dominam alguma técnica particular a fazerem o mesmo. Especificamente sobre a AFE, esperamos que a apresentação do software Factor, como uma primeira solução, possa transcender as regras de bolso e heurísticas correntes ultrapassadas, ao tornar acessíveis as melhores práticas para os pesquisadores da administração.
Artigo

Dilemas sobre o Envelhecimento e Aposentadoria no Filme “Despedida em Grande Estilo”

RESUMO Este caso para ensino retrata a rotina de Willie, Joe e Albert, três idosos aposentados que perdem a pensão adquirida depois de muitos anos de trabalho na fábrica da Wechsler. A empresa está encerrando suas atividades nos Estados Unidos e o banco de que Joe é cliente ficará administrando seus passivos. Vivendo uma vida modesta, os personagens começam a lidar com problemas financeiros decorrentes do novo contexto do período pós-aposentadoria. Para solucionar seus problemas, decidem assaltar um banco. O objetivo do caso é discutir o processo de envelhecimento e os dilemas envolvendo idosos no período de aposentadoria. No que se refere à fonte de dados, o caso é fictício, construído a partir do filme Despedida em grande estilo, dirigido por Zach Braff e protagonizado por Morgan Freeman (Willie), Michael Caine (Joe) e Alan Arkin (Albert). O caso utiliza como recurso didático a descrição de cenas e posterior elaboração de notas de ensino, o que permite a professores e estudantes de graduação e de pós-graduação lato sensu a análise e discussão crítica dos dilemas enfrentados por idosos no período de aposentadoria. O caso pode ser aplicado em disciplinas como Gestão de Pessoas, Gestão de Recursos Humanos, Trabalho e Sociedade, Diversidade nas Organizações e Relações de Trabalho.
Artigo

Pesquisa de Impacto: Teoria e Prática no Mundo Corporativo

RESUMO O impacto que uma pesquisa causa na sociedade não pode ser medido apenas pela quantidade de atenção (citações) que essa pesquisa atrai. Uma pesquisa de alto impacto é aquela que tem alta relevância para a sociedade, sendo útil para fortalecer ou modificar suas práticas. Mas, para isso, o tomador de decisão precisa endereçar suas demandas e participar do processo de construção do conhecimento, especialmente por meio do uso adequado dos achados científicos. Assim, para que a pesquisa seja relevante, é essencial a aproximação entre teoria e prática. É nesse contexto que proponho a reflexão sobre a relevância da pesquisa e sua conexão com a prática no mundo corporativo. Relato que, apesar de extensos estudos nos campos da gestão, da governança e das práticas de sustentabilidade, nós continuamos a nos deparar com frequentes escândalos corporativos. Então, onde está a falha nesse processo?
Artigo

Impact Research: Theory and Practice in the Corporate World

ABSTRACT The impact that research has on society cannot be measured just by the amount of attention (citations) that it receives. High-impact research is relevant to society and is helpful to strengthen or modify its practices. However, decision-makers have to address society’s demands and participate in the knowledge construction process, primarily through the proper use of scientific findings. Thus, the approximation between theory and practice is essential for the research to be relevant,. In this context, I propose a reflection on research relevance and its connection with practice in the corporate world. It is noteworthy that, despite extensive studies in the fields of management, corporate governance, and sustainability practices, we continue to face frequent corporate scandals. So, where is the flaw in this process?
Artigo

Going Viral on Advertising YouTube Video: Detecting the Influences

ABSTRACT Objective: this research aims to identify the key characteristics that influence viewers to watch and share ads. Theoretical approach: by exploring both technical and subjective attributes, this study provides valuable insights for advertisers to enhance their video performance. It farsighted to study the attributes that motivate the sharing video ads behavior using the characteristics present in the videos altogether. Method: the research employed a multi-method approach. The qualitative study analyzed 35 YouTube ads to identify potential attributes for evoking sharing behavior. Subsequently, an experimental study was conducted based on the derived qualitative propositions. Result: the propositions produced the attributes: narrative, purpose, interaction, real characters, celebrities, technical themes, humor, and market. With them, we formed 16 bundles, converted into ad visual scripts analyzed by a conjoint. Conclusions: the study highlighted that congruency of service announcements from service companies, addressing real problems with non-technical themes, have the highest potential for sharing, while ads focusing on technical topics with elements of humor performed poorly. This research sheds light on the discussion of two goals established by the United Nations - SDG 9 and SDG 12, providing valuable insights for advertisers.
Artigo

Embracing Fallibility in Quantitative Research: Thoughts and Remarks on Exploratory Factor Analysis and beyond

ABSTRACT Objective: errors are inevitable in the scholarly pursuit of truth, yet they are often seen as flaws rather than growth opportunities. This paper examines the tension between scholars’ inherent fallibility and rigorous academic research standards, particularly concerning quantitative methods such as exploratory factor analysis (EFA) and partial least squares structural equation modeling (PLS-SEM). The focus is on whether the academic community effectively balances the acceptance of errors as part of the learning process, with the relentless pursuit of truth and how this balance influences the advancement of knowledge within the context of evolving statistical tools needed to improve our understanding of complex global relationships. Provocations: if errors are fundamental to scientific progress, why does the academic community approach them with apprehension? This fear of mistakes may inhibit innovation, especially in fields such as quantitative methods research, where the stakes are high. Another question is whether the accessibility of user-friendly statistical software has led to a superficial understanding of complex methodologies, prioritizing convenience over depth. Conclusions: we advocate for a shift in how the academic community perceives errors toward viewing them as essential to the research process rather than as fatal flaws. Embracing a humble approach to pointing out mistakes and limitations, particularly with quantitative methods such as EFA and SEM, can create a more innovative and progressive research environment. We call for a cultural shift where constructive critiques are balanced with understanding our collective fallibility, with the ultimate goal of producing more impactful scholarship.
Artigo

The influence of dynamic capabilities on startup growth

Purpose The purpose of this study is to analyze the relationship between dynamic service innovation capabilities (DSICs) and startup growth in an emerging country. Design/methodology/approach This paper used a theoretical DSIC model to process data on 137 Brazilian startups, using a stepwise regression. Findings Service startup growth is related to the capability of enterprises to understand market signals, learn from customers and design a scalable, repetitive and profitable business model. Research limitations/implications Despite the innovative nature of startups, this paper found that technological and networking capacities are not a determinant of growth. Practical implications Managers should commit themselves to improve their competence in terms of understanding market signals, even when they already have a consolidated business model, products and service offerings. The findings also function as a warning about the dangers of an excessive focus on technological capabilities. Social implications Innovative startups, which achieve high growth create a disproportionate number of new jobs. Hence, by indicating the dynamic capabilities that are more conducive to firm growth, this paper contributes to society and the economy at large. Originality/value The findings challenge the myth of technological capacity and networking skills as the main sources of startup growth. This paper shows that founders and managers of service startups who want to achieve rapid growth should concentrate more effort on other skills. Marketing competence and building scalable business models – abilities that are common to successful traditional firms – are more relevant for short-term growth than technological innovation.
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Entrepreneurship in social: Brazilian university students toward a career with purpose

Purpose Social entrepreneurship (SE) presents specificities that the entrepreneur must address. Entrepreneurial intention (EI) and entrepreneurial orientation (EO) in SE should reflect specific characteristics of behavior. The purpose of this study is to identify the intention of Brazilian university students to undertake SE, having individual social EO (individual entrepreneurial orientation (IEO)-social) as their predictive behavior. Design/methodology/approach This paper collected study data from Brazilian university students. To test the study’s hypotheses, this paper used confirmatory factor analysis, structural equation model, partial least squares and generalized linear regression model. Findings The results indicate that Brazilian university students positively respond to their intention to become social entrepreneurs in the future, regardless of gender, courses or types of universities. In line with the literature, IEO-Social proved to be a strong predictor of EI-social. Research limitations/implications This study was limited to understanding EI-social from IEO-Social. Besides, its sample is non-probabilistic, therefore, the findings of this study cannot be generalized. Practical implications The results encourage the inclusion of SE in entrepreneurial education programs. They guide the involvement of students from different areas of knowledge in activities aimed at higher education. Social implications Evidence indicates that including the SE theme in entrepreneurial education programs proves to be valuable for opening purposeful career opportunities for students. Originality/value The study contributes to eliminating the gap in studies on EI-social in Brazilian university students. It also offers the IEO-social scale, theoretically constructed and with superior psychometric quality.
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Property rights and reputation in the dairy agro-industrial system

Purpose The purpose of this study is to understand the effect of governance structure alignment, property rights protection, and reputation in generating efficiency in dairy agro-industrial system in Paraná, Brazil, and Midi-Pyrénées, France. Design/methodology/approach Descriptive qualitative research, comprising semi-structured interviews with producers, processors and key agents of the dairy agrindustrial system in Brazil and France, in 2016/2017. Findings As a result, it was identified that measurement generates information about transacted dimensions and when it is shared can generate affect reputation in transactions that leads to system improvement. It was also observed that, in the dairy agro-industrial system, reputation acquired does not reduce all the measurement costs, as the product requires measurement in each all collection, regardless of the reputation created. Research limitations/implications As a limitation of the study, there is a difference in the moments when the interviews were done. In 2016, in France, the context was low prices, while in 2017, in Brazil, there was a rise in prices. This difference could have influenced some responses to the interviews, mainly about efficiency by producers. Practical implications Reputation, protecion of property rights by measurement and information sharing allows reduction costs (transaction, measurement and negotiation costs). This efficiency implies improvement to the system, in cases of milk producers and processors. Social implications Improvements in the dairy system can have repercussions on several other improvements such as better distribution of income among agents in the chain; better-paid producers, which implies the improving quality of lives of these people; better products offered to consumers. Originality/value From a complementary perspective of transaction cost economics and measurement cost economics, reputation and protection of property rights are discussed with a focus on efficiency. Empirically, the paper contains heterogeneous data collected from two countries: Brasil and France.
Artigo

Developing rightly culture on TQM - evidence from SMEs in the context of emerging economy

Purpose Total quality management (TQM) must include orientation towards quality awareness in the overall organisational processes in a firm. A successful TQM needs a supportive culture that can adapt to alterations and strengthen innovation. This study aims to confirm the association between the style of management known as organisational culture (OC) and TQM practices in manufacturing Small and Medium Enterprises (SMEs). Design/methodology/approach Data-driven research was drawn from self-assessment inquiries among 772 managers/owners of manufacturing SMEs of the Saudi Arabia Kingdom (KSA). The dominant culture was detected by means of a cross-sectional technique. Findings The findings enrich the literature by revealing a positive effect of OC on TQM execution in the manufacturing SMEs of KSA. Research limitations/implications Prior to the execution of TQM operations, administrators of manufacturing SMEs should be aware of the culture within organisations so that TQM may be implemented. Practical implications The study suggests that organisations, particularly manufacturing SMEs, should constantly strive to enhance the TQM culture. Social implications Amid intense competition among manufacturing SMEs, it is crucial to guarantee their high performance. This research assists society in evaluating the strength of a particular SME sector and further enables it to assess which SMEs really have a good OC–TQM relation. Originality/value The paper creates and presents various platforms of the OC and TQM as a unified body of knowledge.
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The diffusion of innovations under normative induction in Brazil

Purpose Hierarchically superior bodies develop normative instructions to induce the diffusion of innovations, stimulating the adoption of management practices in supervised public bodies and seeking public administration efficiency increase. Despite this, the effectiveness of these normative instructions is unknown, as well as its inducing and lasting effects in the diffusion of these innovations, especially in Brazil. This study aims to understand the effects of normative induction. Design/methodology/approach The adoption of risk management, integrity & ethics and information security practices was evaluated over a decade (2009 to 2019), including the adoption behavior of more than 200 Brazilian federal agencies. Public open data were collected and analyzed with multinomial logistic regression. Findings The normative instructions’ effectiveness in propagating the evaluated practices is remarkable; however, its mere development by the superior bodies cannot be considered enough since the general adoption index can be considered good but not excellent. No evaluated practice reached a saturation level above 75%. Research limitations/implications This paper contributes to bringing the international literature’s generic knowledge on the adoption of innovation to the specific Brazilian public administration context, providing insightful implications for policymakers, public managers and researchers. Practical implications This work is unique, as it systematically analyzes multiple innovation adoption and presents excellent opportunities for future researchers by reproducing all scripts and automation developed. Furthermore, all data are available and hosted on public platforms with detailed steps and documentation. Social implications The use of open data from governmental sources allows enhanced transparency and the discovery of affecting variables while observing innovation adoption in the public administration. Originality/value The presence of normative instructions and their adoption rate is rarely measured in the Brazilian public administration.
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Blockchain in education: the influence of trust on adoption and implementation

Purpose This paper aims to investigate the influence of trust on adopting and implementing blockchain technology in higher education institutions (HEIs) in Brazil. Design/methodology/approach This study uses an exploratory qualitative approach to understand the construct of trust in the context of the educational sector. Data were collected through semistructured questionnaires and online interviews. Findings The research identified that, for most potential blockchain users, trust positively influences the HEIs, because benefits such as secure data sharing and transaction transparency could optimize the daily routine and avoid fraud in academic documents, providing a cooperative and reliable working environment. In addition, the results suggest that trust is needed to overcome challenges related to issues such as costs and privacy. Research limitations/implications This study contributes to the advances in the emerging literature on blockchain in the educational sector as a system with the potential to generate trust, as well as the literature on the technology acceptance models. Practical implications For HEI managers and practitioners, this study highlights the need for a greater understanding of the influence of trust in the relationships between HEIs and other stakeholders. Social implications This work shows that adopting blockchain technologies would allow users to build social relationships of trust in a cooperative work environment and develop trusted behavior by sharing data securely and transparently. Originality/value To the best of the authors’ knowledge, this is one of the first studies on the adoption and implementation of blockchain in the education sector in Brazil.
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Truces (re)construction at the boundaries of budgeting routines

Purpose This study aims to contribute to routine dynamics literature and organization process practices. The main objective is to identify different ways organizational members (re)construct truces at the boundaries of budgeting routines where (re)plannings face scarce resources and, consequently, require modifications in routines. Design/methodology/approach The research adopted the phenomenographic theoretical-methodological approach to investigate from a process perspective. Twenty-two professionals from 17 companies were interviewed about their experiences with budgeting. Three conceptions and six explanatory dimensions were organized systematically on a conceptual map, which provided insights for three new propositions. Findings Three conceptions about truce (re)construction were found: “authority subjection” denotes an obedient behavior toward centralized orders for budget cuttings; “prudent assimilation” explains how some specific routines are preserved from resource reduction; and “participatory interactions” stand for exhaustive and participative efforts for negotiations beyond routine frontiers. Three theoretical propositions are also presented: “awareness of systemic complexity” may strengthen arguments for negotiations; “team’s collective configuration of relationship networks” reinforces collective attributes; and “social-based learning” may be developed through truce (re)construction. Research limitations/implications Jorgüen Sandberg, who brought the phenomenographic approach to Organization Studies in 2000, stances that it is not assured that conceptions cover all varied forms of the phenomenon. Practical implications Implementing these findings in organizations may improve commitment to ecology of routines and decentralized decisions with a sense of responsibility for financial plans. Social implications This study encourages transparency and ideas for cost-efficient resource use. Originality/value This study provides advance knowledge about truce in routines while encompassing its ecology.
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The relationship between green packaging awareness, initiatives, and behavior: an exploratory study on India rural population

Purpose This study aims to investigate the antecedents and consequences of green packaging behavior (GPB). A conceptual model has been developed wherein green packaging awareness (GPA) and green packaging initiatives (GPI) are precursors of GPB, and environmental concern and availability of various green packaging alternatives are moderators. The outcomes of GPB in terms of environmental and personal benefits are examined. Design/methodology/approach Unlike most papers focusing on green packaging from a marketing perspective, this study explores the behavior of rural households from 47 villages in southern India. A carefully crafted survey instrument was developed, and data were collected from 395 respondents. After checking the instrument’s psychometric properties, the results were analyzed using Hayes’s PROCESS macros. Findings The results indicate that GPA and GPI are positively associated with GPB, GPA predicts GPI, and GPI mediates the relationship between GPA and GPB. Furthermore, findings suggest that environmental concern moderates the relationship between GPI and GPB, and the three-way interaction between the availability of green packaging (second moderator), environmental concern (first moderator), and GPI influences the GPB. Moreover, the outcomes of GPB in terms of environmental and personal benefits are established. Research limitations/implications This research has several theoretical implications. It documents that individual awareness of green packaging is a precursor to GPB. This study focused on the rural population from a developing country (India) and hence may suffer from a lack of generalizability across developed nations. However, the results could be generalizable across other developing nations worldwide. Practical implications This study motivates individuals to engage in proenvironmental behavior. Moreover, it highlights the importance of GPB in deriving environmental and personal benefits. It is also equally crucial for individuals to engage in proper waste management practices so that the environment is not polluted. Social implications The findings from this research are helpful to society as it focuses on the proenvironmental behavior of individuals. Particularly concerning packaging, this study points out that buying products with green packaging and reusing and recycling such packages is essential to protect the environment. Originality/value This study fills the gaps in the literature by focusing on the GPB of the rural population. To the best of the authors’ knowledge, the moderated-mediation model developed and tested in this research is the first of its kind and thus makes a significant contribution to the literature on green packaging and waste management.